{"id":7379,"date":"2026-01-26T21:54:32","date_gmt":"2026-01-27T04:54:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7379"},"modified":"2026-01-26T21:54:32","modified_gmt":"2026-01-27T04:54:32","slug":"cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/","title":{"rendered":"\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e2d\u5982\u4f55\u786e\u5b9a\u603b\u6536\u5165\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u6cd5\u5f8b\u4f53\u7cfb\u4e0d\u65ad\u5b8c\u5584\u7684\u80cc\u666f\u4e0b\uff0c\u201c\u603b\u6536\u5165\u201d\u4e0d\u4ec5\u662f\u4e00\u4e2a\u7eaf\u7cb9\u7684\u8d22\u52a1\u6307\u6807\uff0c\u800c\u4e14\u4e5f\u6210\u4e3a\u786e\u5b9a\u4f01\u4e1a\u89c4\u6a21\u3001\u5f3a\u5236\u6027\u5ba1\u8ba1\u4e49\u52a1\u548c\u4f01\u4e1a\u5408\u89c4\u8d23\u4efb\u7684\u91cd\u8981\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76ee\u524d\u8bb8\u591a\u4f01\u4e1a\u3001\u9996\u5e2d\u4f1a\u8ba1\u5e08\u548c\u7ecf\u7406\u90fd\u975e\u5e38\u5173\u5fc3\u7684\u4e00\u4e2a\u95ee\u9898\u662f\uff1a\u201c\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u603b\u6536\u5165\u662f\u5982\u4f55\u786e\u5b9a\u7684\uff0c\u6839\u636e\u6700\u65b0\u7684\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u5e94\u8be5\u4f7f\u7528\u54ea\u4efd\u62a5\u544a\u4f5c\u4e3a\u4f9d\u636e\uff1f\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u6587\u5c06\u4ee5\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c1\u6761\u7b2c2\u6b3ed\u9879\u548c\u4f1a\u8ba1\u6cd5\u7b2c29\u6761\u7b2c2\u6b3eb\u9879\u4e3a\u4f9d\u636e\uff0c\u5bf9\u8be5\u95ee\u9898\u8fdb\u884c\u5168\u9762\u5206\u6790\uff0c\u5e76\u9610\u660e\u5176\u89e3\u91ca\u548c\u5b9e\u9645\u5e94\u7528\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Khung_phap_ly_dieu_chinh_viec_xac_dinh_tong_doanh_thu\" >\u786e\u5b9a\u603b\u6536\u5165\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Quy_dinh_tai_Luat_Ke_toan\" >\u4f1a\u8ba1\u6cd5\u4e2d\u89c4\u5b9a\u7684\u6761\u4f8b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Quy_dinh_moi_tai_Nghi_dinh_902025ND-CP\" >\u7b2c 90\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u89c4\u5b9a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Bao_cao_tai_chinh_hop_nhat_la_gi\" >\u4ec0\u4e48\u662f\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Vay_chi_tieu_%E2%80%9Ctong_doanh_thu_cua_nam%E2%80%9D_duoc_hieu_nhu_the_nao\" >\u90a3\u4e48\uff0c\u5e94\u8be5\u5982\u4f55\u89e3\u8bfb\u201c\u5e74\u5ea6\u603b\u6536\u5165\u201d\u76ee\u6807\u5462\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Cach_xac_dinh_tong_doanh_thu_trong_tung_truong_hop_cu_the\" >\u5982\u4f55\u786e\u5b9a\u6bcf\u79cd\u5177\u4f53\u60c5\u51b5\u4e0b\u7684\u603b\u6536\u5165\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Doanh_nghiep_thuoc_dien_lap_Bao_cao_tai_chinh_hop_nhat\" >\u9700\u8981\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u4f01\u4e1a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Doanh_nghiep_khong_lap_Bao_cao_tai_chinh_hop_nhat\" >\u4e0d\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u4f01\u4e1a\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Vai_tro_cua_tong_doanh_thu_trong_xac_dinh_doanh_nghiep_quy_mo_lon\" >\u603b\u6536\u5165\u5728\u51b3\u5b9a\u5927\u578b\u4f01\u4e1a\u89c4\u6a21\u4e2d\u7684\u4f5c\u7528\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Nhung_luu_y_quan_trong_cho_doanh_nghiep_va_ke_toan\" >\u4f01\u4e1a\u548c\u4f1a\u8ba1\u5e08\u8bf7\u6ce8\u610f\u4ee5\u4e0b\u4e8b\u9879\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-xac-dinh-tong-doanh-thu-bctc-hop-nhat\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_viec_xac_dinh_tong_doanh_thu\"><\/span><b>\u786e\u5b9a\u603b\u6536\u5165\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8981\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u6b63\u786e\u786e\u5b9a\u201c\u603b\u6536\u5165\u201d\uff0c\u9996\u5148\u9700\u8981\u5ba1\u67e5\u76f8\u5173\u7684\u6cd5\u5f8b\u6846\u67b6\u3002\u7279\u522b\u662f\uff0c\u300a\u4f1a\u8ba1\u6cd5\u300b\u548c\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u662f\u4e24\u9879\u5173\u952e\u7684\u6cd5\u5f8b\u4f9d\u636e\uff0c\u5b83\u4eec\u660e\u786e\u4e86\u62a5\u544a\u7f16\u5236\u539f\u5219\u548c\u6240\u4f7f\u7528\u7684\u6536\u5165\u6570\u636e\u6765\u6e90\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Luat_Ke_toan\"><\/span><b>\u4f1a\u8ba1\u6cd5\u4e2d\u89c4\u5b9a\u7684\u6761\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u4f1a\u8ba1\u6cd5\u300b\u7b2c\u4e8c\u5341\u4e5d\u6761\u7b2c\u4e8c\u6b3eb\u9879\u89c4\u5b9a\uff0c\u4e0a\u7ea7\u4f1a\u8ba1\u5355\u4f4d\u8d1f\u8d23\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201c\u6839\u636e\u5404\u5b50\u516c\u53f8\u4f1a\u8ba1\u5355\u4f4d\u7684\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u6216\u7efc\u5408\u8d22\u52a1\u62a5\u8868\u3002\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u89c4\u5b9a\u660e\u786e\u6307\u51fa\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u4e00\u4e2a\u4f01\u4e1a\u62e5\u6709\u4e0b\u5c5e\u4f1a\u8ba1\u5355\u4f4d\uff08\u5b50\u516c\u53f8\u3001\u9644\u5c5e\u5355\u4f4d\uff09\u65f6\uff0c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u800c\u4e14\uff0c\u5b83\u8fd8\u9700\u6309\u7167\u4f1a\u8ba1\u51c6\u5219\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u662f\u5168\u9762\u53cd\u6620\u6574\u4e2a\u96c6\u56e2\u4f01\u4e1a\u8d22\u52a1\u72b6\u51b5\u548c\u7ecf\u8425\u4e1a\u7ee9\u7684\u62a5\u544a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5728\u8ba1\u7b97\u91cd\u8981\u8d22\u52a1\u6307\u6807\uff08\u5305\u62ec\u5e74\u5ea6\u603b\u6536\u5165\uff09\u65f6\u786e\u5b9a\u5408\u6cd5\u6570\u636e\u6765\u6e90\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_tai_Nghi_dinh_902025ND-CP\"><\/span><b>\u7b2c 90\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c 90\/2025\/ND-CP 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400;\">\u5b83\u4f5c\u4e3a\u786e\u5b9a\u54ea\u4e9b\u5b9e\u4f53\u5fc5\u987b\u63a5\u53d7\u5f3a\u5236\u5ba1\u8ba1\u7684\u4f9d\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u800c\u4e14\u5fc5\u987b\u6839\u636e\u5408\u6cd5\u7684\u8d22\u52a1\u62a5\u8868\u6765\u786e\u5b9a\uff0c\u5373\u4f01\u4e1a\u6709\u4e49\u52a1\u7f16\u5236\u7684\u90a3\u79cd\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u7f16\u5236\u4e86\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff0c\u90a3\u4e48\u201c\u5e74\u5ea6\u603b\u6536\u5165\u201d\u5e94\u8be5\u53d6\u81ea\u54ea\u4efd\u62a5\u8868\uff1f<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u89e3\u7b54\u548c\u6f84\u6e05\u4e0a\u8ff0\u95ee\u9898\uff0c\u8ba9\u6211\u4eec\u4e0e MAN\uff08Master Accountant Network\uff0c\u5373\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff09\u8fdb\u4e00\u6b65\u63a2\u8ba8\uff1a<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_hop_nhat_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u662f\u7531\u6bcd\u516c\u53f8\u7f16\u5236\u7684\u62a5\u544a\uff0c\u53cd\u6620\u6bcd\u516c\u53f8\u53ca\u5176\u5b50\u516c\u53f8\u4f5c\u4e3a\u4e00\u4e2a\u7edf\u4e00\u7ecf\u6d4e\u5b9e\u4f53\u7684\u8d22\u52a1\u72b6\u51b5\u3001\u7ecf\u8425\u6210\u679c\u548c\u73b0\u91d1\u6d41\u91cf\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0e\u4e2a\u522b\u8d22\u52a1\u62a5\u8868\u4e0d\u540c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u522b\u62a5\u544a\u4ec5\u53cd\u6620\u5355\u4e2a\u6cd5\u4eba\u5b9e\u4f53\u7684\u6d3b\u52a8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u5e76\u62a5\u8868\u4e0d\u5305\u62ec\u516c\u53f8\u95f4\u4ea4\u6613\uff0c\u53cd\u6620\u4e86\u6574\u4e2a\u96c6\u56e2\u7684\u771f\u5b9e\u89c4\u6a21\u548c\u6536\u5165\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5728\u9700\u8981\u8bc4\u4f30\u4f01\u4e1a\u5b9e\u9645\u89c4\u6a21\u7684\u6cd5\u5f8b\u80cc\u666f\u4e0b\uff0c\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u5177\u6709\u51b3\u5b9a\u6027\u7684\u91cd\u8981\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vay_chi_tieu_%E2%80%9Ctong_doanh_thu_cua_nam%E2%80%9D_duoc_hieu_nhu_the_nao\"><\/span><b>\u90a3\u4e48\uff0c\u5e94\u8be5\u5982\u4f55\u89e3\u8bfb\u201c\u5e74\u5ea6\u603b\u6536\u5165\u201d\u76ee\u6807\u5462\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u4f1a\u8ba1\u6cd5\u300b\u548c\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u201c\u5e74\u5ea6\u603b\u6536\u5165\u201d\u6307\u6807\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u5e74\u5ea6\u603b\u6536\u5165\u662f\u6307\u4e0a\u4e00\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u4e2d\u8bb0\u5f55\u7684\u6536\u5165\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u4f7f\u7528\u7684\u8d22\u52a1\u62a5\u8868\u5fc5\u987b\u662f\u4f01\u4e1a\u4f9d\u6cd5\u6709\u4e49\u52a1\u7f16\u5236\u7684\u62a5\u8868\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u90a3\u4e48\uff0c\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u7f16\u5236\u4e86\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff0c\u5e94\u8be5\u4ece\u54ea\u4efd\u62a5\u8868\u4e2d\u83b7\u53d6\u201c\u5e74\u5ea6\u603b\u6536\u5165\u201d\u5462\uff1f\u5177\u4f53\u6709\u4e24\u79cd\u60c5\u51b5\uff0c\u5982\u4e0b\u6240\u793a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff1a\u5e74\u5ea6\u603b\u6536\u5165\u662f\u6839\u636e\u4e0a\u4e00\u5e74\u5ea6\u7684\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u786e\u5b9a\u7684\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e0d\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u4f01\u4e1a\uff1a\u5e74\u5ea6\u603b\u6536\u5165\u6839\u636e\u5355\u72ec\u7684\u8d22\u52a1\u62a5\u8868\u786e\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_tong_doanh_thu_trong_tung_truong_hop_cu_the\"><\/span><b>\u5982\u4f55\u786e\u5b9a\u6bcf\u79cd\u5177\u4f53\u60c5\u51b5\u4e0b\u7684\u603b\u6536\u5165\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u4f01\u4e1a\u662f\u5426\u9700\u8981\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff0c\u7528\u4e8e\u786e\u5b9a\u603b\u6536\u5165\u7684\u6570\u636e\u6765\u6e90\u4f1a\u6709\u6240\u4e0d\u540c\u3002\u4ee5\u4e0b\u662f\u5e38\u89c1\u60c5\u51b5\u4e0b\u786e\u5b9a\u603b\u6536\u5165\u7684\u5177\u4f53\u65b9\u6cd5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuoc_dien_lap_Bao_cao_tai_chinh_hop_nhat\"><\/span><b>\u9700\u8981\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u4f01\u4e1a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u662f\u6cd5\u5f8b\u6548\u529b\u6700\u5f3a\u3001\u6700\u5b8c\u6574\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u53cd\u6620\u4e86\u8be5\u96c6\u56e2\u4f01\u4e1a\u6240\u6709\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u6240\u4ea7\u751f\u7684\u603b\u6536\u5165\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5728\u786e\u5b9a\u4ee5\u4e0b\u4e8b\u9879\u65f6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u89c4\u6a21\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4e49\u52a1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6216\u8005\u4e0e\u5e74\u5ea6\u603b\u6536\u5165\u76f8\u5173\u7684\u6cd5\u5f8b\u6807\u51c6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6570\u636e\u5fc5\u987b\u53d6\u81ea\u4e0a\u4e00\u5e74\u5ea6\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u6536\u5165\u6570\u636e\uff0c\u800c\u4e0d\u662f\u53d6\u81ea\u6bcd\u516c\u53f8\u7684\u5355\u72ec\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_lap_Bao_cao_tai_chinh_hop_nhat\"><\/span><b>\u4e0d\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u4f01\u4e1a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u5b50\u516c\u53f8\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6216\u8005\u4e0d\u53d7\u6309\u7167\u4f1a\u8ba1\u51c6\u5219\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u8981\u6c42\u7ea6\u675f\uff0c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u540e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u662f\u552f\u4e00\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u603b\u6536\u5165\u6839\u636e\u672c\u62a5\u544a\u4e2d\u7684\u6570\u636e\u786e\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_tong_doanh_thu_trong_xac_dinh_doanh_nghiep_quy_mo_lon\"><\/span><b>\u603b\u6536\u5165\u5728\u51b3\u5b9a\u5927\u578b\u4f01\u4e1a\u89c4\u6a21\u4e2d\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u4f01\u4e1a\u82e5\u7b26\u5408\u4ee5\u4e0b\u4e09\u4e2a\u6807\u51c6\u4e2d\u7684\u81f3\u5c11\u4e24\u4e2a\uff0c\u5219\u88ab\u89c6\u4e3a\u5927\u578b\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5168\u5e74\u603b\u6536\u5165\u8d85\u8fc7\u4e86\u6cd5\u5b9a\u89c4\u5b9a\u76843000\u4ebf\u95e8\u69db\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u603b\u8d44\u4ea7\u8d85\u8fc71000\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u6bcf\u5e74\u53c2\u52a0\u793e\u4f1a\u4fdd\u9669\u7684\u5de5\u4eba\u5e73\u5747\u4eba\u6570\u8d85\u8fc7200\u4eba\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u91cc\u9762\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0a\u4e00\u5e74\u5ea6\u7684\u603b\u6536\u5165\u662f\u5fc5\u987b\u8003\u8651\u7684\u6307\u6807\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b63\u786e\u8bc6\u522b\u6570\u636e\u6e90\uff08\u5408\u5e76\u6216\u5355\u72ec\uff09\u53ef\u4ee5\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u662f\u5426\u9700\u8981\u63a5\u53d7\u5f3a\u5236\u5ba1\u8ba1\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> \u6bcd\u516c\u53f8 A \u6709 3 \u5bb6\u5b50\u516c\u53f8\uff0c\u9700\u8981\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74\u7efc\u5408\u8d22\u52a1\u62a5\u544a\u663e\u793a\uff0c\u603b\u6536\u5165\u4e3a 4200 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcd\u516c\u53f82025\u5e74\u7684\u5355\u72ec\u8d22\u52a1\u62a5\u8868\u663e\u793a\uff0c\u5176\u6536\u5165\u4e3a1800\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a 2025 \u5e74\u603b\u6536\u5165\u4ee5\u8bc4\u4f30 2026 \u5e74\u4f01\u4e1a\u89c4\u6a21\u65f6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u4f7f\u75284200\u4ebf\u8d8a\u5357\u76fe\u8fd9\u4e2a\u6570\u5b57\uff0c\u56e0\u4e3a\u8fd9\u662f\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u6570\u5b57\u3002\u6839\u636e\u4f1a\u8ba1\u6cd5\uff0c\u6bcd\u516c\u53f8\u6709\u4e49\u52a1\u7f16\u5236\u8fd9\u4efd\u62a5\u8868\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_cho_doanh_nghiep_va_ke_toan\"><\/span><b>\u4f01\u4e1a\u548c\u4f1a\u8ba1\u5e08\u8bf7\u6ce8\u610f\u4ee5\u4e0b\u4e8b\u9879\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6b63\u786e\u5e94\u7528\u300a\u4f1a\u8ba1\u6cd5\u300b\u548c\u7b2c 90\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u786e\u5b9a\u603b\u6536\u5165\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u548c\u4f1a\u8ba1\u5e08\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u91cd\u8981\u95ee\u9898\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52a1\u5fc5\u660e\u786e\u8d35\u516c\u53f8\u6709\u4e49\u52a1\u7f16\u5236\u7684\u6b63\u786e\u8d22\u52a1\u62a5\u8868\u7c7b\u578b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ec5\u4f7f\u7528\u6309\u7167\u76f8\u5173\u89c4\u5b9a\u7f16\u5236\u7684\u4e0a\u4e00\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e0e\u6848\u4ef6\u7684\u6cd5\u5f8b\u6027\u8d28\u4e0d\u7b26\uff0c\u4e0d\u8981\u968f\u610f\u9009\u62e9\u5bf9\u81ea\u8eab\u6709\u5229\u7684\u6570\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u7ecf\u8425\u6a21\u5f0f\u53d1\u751f\u53d8\u5316\uff08\u5408\u5e76\u3001\u6536\u8d2d\u6216\u6210\u7acb\u5b50\u516c\u53f8\uff09\uff0c\u5219\u5e94\u4ece\u7b2c\u4e00\u4e2a\u671f\u95f4\u5f00\u59cb\u5ba1\u67e5\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u4e49\u52a1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u5e76\u6b63\u786e\u8fd0\u7528\u5982\u4f55\u786e\u5b9a\u603b\u6536\u5165\u7684\u65b9\u6cd5\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u8fd8\u80fd\u907f\u514d\u5728\u968f\u540e\u7684\u51e0\u5e74\u4e2d\u51fa\u73b0\u6cd5\u5f8b\u548c\u5ba1\u8ba1\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<p><b>\u5f15\u7528\u7684\u4fe1\u606f\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u6cd5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f5c\u8005\uff1aLuatVietnam<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n, \u201ct\u1ed5ng doanh thu\u201d kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh thu\u1ea7n t\u00fay m\u00e0 c\u00f2n tr\u1edf th\u00e0nh c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy m\u00f4 doanh nghi\u1ec7p, ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,38],"tags":[],"class_list":["post-7379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7379"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7379\/revisions"}],"predecessor-version":[{"id":7381,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7379\/revisions\/7381"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7380"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}