{"id":7570,"date":"2026-02-23T20:24:58","date_gmt":"2026-02-24T03:24:58","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7570"},"modified":"2026-02-24T00:03:36","modified_gmt":"2026-02-24T07:03:36","slug":"ghi-so-cai-va-so-chi-tiet","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/","title":{"rendered":"\u533a\u5206\u603b\u8d26\u5206\u5f55\u548c\u660e\u7ec6\u8d26\u5206\u5f55"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u81ea2026\u5e74\u8d77\uff0c\u4f01\u4e1a\u603b\u8d26\u548c\u660e\u7ec6\u8d26\u7684\u4f1a\u8ba1\u5b9e\u52a1\u5fc5\u987b\u5b8c\u5168\u7b26\u5408\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u51fd\u7684\u66f4\u65b0\u89c4\u5b9a\u3002\u8be5\u901a\u51fd\u662f\u53d6\u4ee3\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u51fd\uff08\u5173\u4e8e\u4f01\u4e1a\u4f1a\u8ba1\u5236\u5ea6\uff09\u7684\u65b0\u6cd5\u5f8b\u6587\u4ef6\u3002\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u51fd\u5c06\u4e8e2026\u5e741\u67081\u65e5\u8d77\u751f\u6548\uff0c\u6269\u5927\u4e86\u9002\u7528\u8303\u56f4\uff0c\u63d0\u9ad8\u4e86\u4f1a\u8ba1\u548c\u62a5\u544a\u7cfb\u7edf\u8bbe\u8ba1\u7684\u81ea\u4e3b\u6027\uff0c\u5e76\u4f7f\u4f1a\u8ba1\u8bb0\u5f55\u4fdd\u5b58\u66f4\u52a0\u7b26\u5408\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u548c\u6570\u5b57\u6280\u672f\u3002\u56e0\u6b64\uff0c\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u900f\u5f7b\u7406\u89e3\u65b0\u6cd5\u5f8b\u6846\u67b6\u4e0b\u603b\u8d26\u548c\u660e\u7ec6\u8d26\u7684\u8bb0\u5f55\u539f\u5219\u548c\u6280\u672f\uff0c\u624d\u80fd\u786e\u4fdd\u6240\u6709\u4ea4\u6613\u7684\u51c6\u786e\u6027\u3001\u900f\u660e\u5ea6\u548c\u5408\u6cd5\u5408\u89c4\u6027\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\/ghi-so-cai-va-so-chi-tiet\/#So_cai_la_gi\" >\u4ec0\u4e48\u662f\u8d26\u7c3f\uff1f<\/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\/ghi-so-cai-va-so-chi-tiet\/#Muc_dich_chinh_cua_viec_ghi_So_cai\" >\u8bb0\u8d26\u7684\u4e3b\u8981\u76ee\u7684\u3002<\/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\/ghi-so-cai-va-so-chi-tiet\/#Vai_tro_cua_So_cai\" >\u8d26\u7c3f\u7684\u4f5c\u7528<\/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\/ghi-so-cai-va-so-chi-tiet\/#So_chi_tiet_la_gi\" >\u4ec0\u4e48\u662f\u8d26\u7c3f\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\/ghi-so-cai-va-so-chi-tiet\/#Muc_dich_chinh_cua_viec_ghi_So_chi_tiet\" >\u8d26\u7c3f\u8bb0\u5f55\u7684\u4e3b\u8981\u76ee\u7684\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#Vai_tro_chinh_cua_So_chi_tiet_trong_he_thong_ke_toan\" >\u603b\u8d26\u5728\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u7684\u4e3b\u8981\u4f5c\u7528\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#Quan_ly_cong_no_theo_tung_doi_tuong\" >\u6309\u5ba2\u6237\u7ba1\u7406\u5e94\u6536\u8d26\u6b3e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#Kiem_soat_tai_san_va_hang_ton_kho\" >\u8d44\u4ea7\u548c\u5e93\u5b58\u63a7\u5236<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#Co_so_de_doi_chieu_voi_So_cai\" >\u4e0e\u603b\u8d26\u8fdb\u884c\u6bd4\u8f83\u7684\u57fa\u7840\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#Ho_tro_kiem_tra_kiem_toan_va_quyet_toan_thue\" >\u4e3a\u7a0e\u52a1\u68c0\u67e5\u3001\u5ba1\u8ba1\u548c\u7ed3\u7b97\u63d0\u4f9b\u652f\u6301\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#Nang_cao_hieu_qua_quan_tri_tai_chinh\" >\u63d0\u9ad8\u8d22\u52a1\u7ba1\u7406\u6548\u7387<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#Nhung_diem_khac_biet_cot_loi_giua_So_cai_va_So_chi_tiet\" >\u603b\u8d26\u548c\u660e\u7ec6\u8d26\u7684\u6838\u5fc3\u533a\u522b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#Dac_diem_chinh_cua_So_cai\" >\u8d26\u7c3f\u7684\u4e3b\u8981\u7279\u70b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#Dac_diem_chinh_cua_So_chi_tiet\" >\u8d26\u7c3f\u7684\u4e3b\u8981\u7279\u70b9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#Doi_chieu_So_cai_va_So_chi_tiet_Buoc_kiem_tra_song_con\" >\u6838\u5bf9\u603b\u8d26\u548c\u660e\u7ec6\u8d26\uff1a\u81f3\u5173\u91cd\u8981\u7684\u6838\u5bf9\u6b65\u9aa4\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#Lap_bang_tong_hop_chi_tiet\" >\u521b\u5efa\u8be6\u7ec6\u7684\u6c47\u603b\u8868\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#So_khop_voi_So_cai\" >\u4e0e\u8d26\u7c3f\u76f8\u7b26<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ghi-so-cai-va-so-chi-tiet\/#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=\"So_cai_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u8d26\u7c3f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7571\" aria-describedby=\"caption-attachment-7571\" style=\"width: 862px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7571\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1.jpg\" alt=\"M\u1eabu s\u1ed1 S01-DN\" width=\"862\" height=\"620\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1.jpg 862w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1-300x216.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1-768x552.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 862px) 100vw, 862px\" \/><figcaption id=\"caption-attachment-7571\" class=\"wp-caption-text\">\u8868\u683c S01-DN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u603b\u8d26\u662f\u4e00\u672c\u7efc\u5408\u6027\u7684\u4f1a\u8ba1\u8d26\u7c3f\uff0c\u7528\u4e8e\u8bb0\u5f55\u67d0\u4e00\u65f6\u671f\u5185\u53d1\u751f\u7684\u6240\u6709\u7ecf\u6d4e\u548c\u8d22\u52a1\u4ea4\u6613\uff0c\u5e76\u6309\u4f1a\u8ba1\u79d1\u76ee\u8fdb\u884c\u5206\u7c7b\u3002\u5b83\u5168\u9762\u53cd\u6620\u4e86\u516c\u53f8\u7684\u8d44\u4ea7\u3001\u8d44\u672c\u3001\u6536\u5165\u3001\u652f\u51fa\u548c\u7ecf\u8425\u6210\u679c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e 99\/2025\/TT-BTC \u53f7\u901a\u77e5\uff08\u81ea 2026 \u5e74 1 \u6708 1 \u65e5\u8d77\u751f\u6548\uff09\uff0c\u603b\u8d26\u662f\u516c\u53f8\u4f1a\u8ba1\u7cfb\u7edf\u7684\u5f3a\u5236\u6027\u7ec4\u6210\u90e8\u5206\uff0c\u5fc5\u987b\u5b8c\u6574\u3001\u6301\u7eed\u5730\u8bb0\u5f55\uff0c\u5e76\u4e0e\u660e\u7ec6\u8d26\u8fdb\u884c\u6838\u5bf9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_chinh_cua_viec_ghi_So_cai\"><\/span><b>\u8bb0\u8d26\u7684\u4e3b\u8981\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u8d26\u7c3f\u4e0d\u4ec5\u4ec5\u662f\u8bb0\u5f55\u6570\u636e\u7684\u5730\u65b9\uff0c\u5b83\u8fd8\u6267\u884c\u8bb8\u591a\u91cd\u8981\u529f\u80fd\uff0c\u4f8b\u5982\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be6\u7ec6\u8bb0\u5f55\u6240\u6709\u8d22\u52a1\u53d8\u52a8\uff1a\u603b\u8d26\u7684\u529f\u80fd\u662f\u6309\u65f6\u95f4\u987a\u5e8f\u53cd\u6620\u4f01\u4e1a\u5185\u90e8\u53d1\u751f\u7684\u6240\u6709\u7ecf\u6d4e\u4ea4\u6613\u3002\u4ece\u5546\u54c1\u4e70\u5356\u3001\u8d39\u7528\u53d1\u751f\u3001\u6536\u5165\u4ea7\u751f\uff0c\u5230\u5e94\u4ed8\u8d26\u6b3e\u3001\u501f\u6b3e\u6216\u5176\u4ed6\u8d1f\u503a\u7684\u7ed3\u7b97\uff0c\u6240\u6709\u4e8b\u9879\u90fd\u4f1a\u7cfb\u7edf\u5730\u8bb0\u5f55\u5728\u76f8\u5e94\u7684\u4f1a\u8ba1\u8d26\u6237\u4e2d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6e05\u6670\u663e\u793a\u6bcf\u4e2a\u8d26\u6237\u7684\u72b6\u6001\uff1a\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u7684\u6bcf\u4e2a\u8d26\u6237\u5728\u603b\u8d26\u4e2d\u90fd\u6709\u5176\u4e13\u5c5e\u7684\u8ddf\u8e2a\u90e8\u5206\uff0c\u4f7f\u4f01\u4e1a\u80fd\u591f\u67e5\u770b\u5177\u4f53\u7684\u8d44\u91d1\u589e\u51cf\u91d1\u989d\u548c\u4f59\u989d\u3002\u8fd9\u786e\u4fdd\u4e86\u6536\u5165\u548c\u652f\u51fa\u4ee5\u53ca\u8d44\u4ea7\u5f62\u6210\u6765\u6e90\u7684\u900f\u660e\u5ea6\uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4e86\u8d22\u52a1\u7ba1\u7406\u4e2d\u7684\u6df7\u4e71\u548c\u9519\u8bef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u6bd4\u5bf9\u4e0e\u6838\u5b9e\u7684\u57fa\u7840\uff1a\u603b\u8d26\u662f\u5ba1\u6838\u548c\u6838\u5b9e\u4f1a\u8ba1\u4fe1\u606f\u51c6\u786e\u6027\u7684\u57fa\u7840\u6570\u636e\u6765\u6e90\u3002\u5f53\u9700\u8981\u8ffd\u6eaf\u8fc7\u5f80\u4ea4\u6613\u6216\u8fdb\u884c\u68c0\u67e5\u3001\u5ba1\u8ba1\u6216\u7a0e\u52a1\u7ed3\u7b97\u65f6\uff0c\u603b\u8d26\u662f\u6838\u5b9e\u6570\u636e\u548c\u8bc4\u4f30\u662f\u5426\u7b26\u5408\u6cd5\u5f8b\u6cd5\u89c4\u7684\u5173\u952e\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_So_cai\"><\/span><b>\u8d26\u7c3f\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d26\u7c3f\u7684\u4f5c\u7528\u662f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c47\u603b\u6bcf\u4e2a\u8d26\u6237\u7684\u6240\u6709\u53d8\u66f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u7f16\u5236\u8bd5\u7b97\u8868\u7684\u57fa\u7840\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b83\u662f\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u7684\u57fa\u7840\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u7a0e\u52a1\u5ba1\u8ba1\u548c\u7ed3\u7b97\u65f6\u7684\u91cd\u8981\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u603b\u8d26\u51fa\u9519\uff0c\u6574\u4e2a\u8d22\u52a1\u62a5\u8868\u90fd\u4f1a\u51fa\u9519\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_chi_tiet_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u8d26\u7c3f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7572\" aria-describedby=\"caption-attachment-7572\" style=\"width: 632px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7572\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/So-chi-tiet.jpg\" alt=\"S\u1ed5 chi ti\u1ebft theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\" width=\"632\" height=\"767\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/So-chi-tiet.jpg 632w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/So-chi-tiet-247x300.jpg 247w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/So-chi-tiet-10x12.jpg 10w\" sizes=\"auto, (max-width: 632px) 100vw, 632px\" \/><figcaption id=\"caption-attachment-7572\" class=\"wp-caption-text\">\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u51fd\u7f16\u5236\u7684\u8be6\u7ec6\u8d26\u7c3f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u660e\u7ec6\u8d26\uff08\u6216\u79f0\u8be6\u7ec6\u4f1a\u8ba1\u8d26\uff09\u662f\u4e00\u79cd\u4f1a\u8ba1\u8d26\u7c3f\uff0c\u7528\u4e8e\u8be6\u7ec6\u8bb0\u5f55\u4e0e\u7279\u5b9a\u4f1a\u8ba1\u5bf9\u8c61\uff08\u8d44\u4ea7\u3001\u8d44\u672c\u3001\u6536\u5165\u3001\u652f\u51fa\uff09\u76f8\u5173\u7684\u7ecf\u6d4e\u548c\u8d22\u52a1\u4ea4\u6613\uff0c\u4ee5\u7528\u4e8e\u5185\u90e8\u7ba1\u7406\uff0c\u8fd9\u4e9b\u4fe1\u606f\u65e0\u6cd5\u88ab\u603b\u8d26\u5b8c\u5168\u53cd\u6620\u3002\u660e\u7ec6\u8d26\u4e2d\u7684\u6570\u636e\u7528\u4e8e\u4e0e\u603b\u8d26\u548c\u5176\u4ed6\u804c\u80fd\u90e8\u95e8\u7684\u6570\u636e\u8fdb\u884c\u6bd4\u8f83\u3002\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_chinh_cua_viec_ghi_So_chi_tiet\"><\/span><b>\u8d26\u7c3f\u8bb0\u5f55\u7684\u4e3b\u8981\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be6\u7ec6\u8d26\u7c3f\u8bb0\u5f55\u7684\u4e3b\u8981\u76ee\u7684\u662f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u6bcf\u7b14\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\uff1a\u8be6\u7ec6\u8d26\u7c3f\u5b8c\u6574\u8bb0\u5f55\u6bcf\u4e2a\u4f1a\u8ba1\u5bf9\u8c61\u53d1\u751f\u7684\u6bcf\u4e00\u7b14\u4ea4\u6613\u3002\u6bcf\u4e00\u884c\u90fd\u6e05\u6670\u5730\u663e\u793a\u4e86\u6267\u884c\u65f6\u95f4\u3001\u4ea4\u6613\u5185\u5bb9\u3001\u501f\u8d37\u65b9\u91d1\u989d\u4ee5\u53ca\u76f8\u5173\u6570\u636e\uff0c\u65b9\u4fbf\u7528\u6237\u5728\u9700\u8981\u6838\u5b9e\u65f6\u8ffd\u6eaf\u6bcf\u4e00\u7b14\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6301\u5bf9\u8d26\u5e76\u786e\u4fdd\u4f1a\u8ba1\u5e73\u8861\uff1a\u901a\u8fc7\u5206\u522b\u8ddf\u8e2a\u6bcf\u4e2a\u9879\u76ee\uff0c\u8be6\u7ec6\u8d26\u7c3f\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u6838\u5b9e\u4ea4\u6613\u4e4b\u95f4\u7684\u4e00\u81f4\u6027\u3002\u8fd9\u662f\u786e\u8ba4\u501f\u8d37\u4ea4\u6613\u603b\u989d\u51c6\u786e\u4e00\u81f4\u5730\u53cd\u6620\u5728\u6c47\u603b\u8d26\u7c3f\u4e2d\u7684\u91cd\u8981\u4f9d\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u5206\u6790\u548c\u62a5\u544a\u5960\u5b9a\u57fa\u7840\uff1a\u6765\u81ea\u8be6\u7ec6\u8d26\u7c3f\u7684\u6570\u636e\u53ef\u4f5c\u4e3a\u8f93\u5165\uff0c\u7528\u4e8e\u6309\u7279\u5b9a\u7c7b\u522b\u7f16\u5236\u548c\u5206\u6790\u5e94\u6536\u8d26\u6b3e\u3001\u5e93\u5b58\u3001\u8d39\u7528\u6216\u6536\u5165\u3002\u8fd9\u4f7f\u4f01\u4e1a\u80fd\u591f\u6784\u5efa\u66f4\u8be6\u7ec6\u7684\u8d22\u52a1\u548c\u7ba1\u7406\u62a5\u544a\uff0c\u4ece\u800c\u652f\u6301\u51b3\u7b56\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_chinh_cua_So_chi_tiet_trong_he_thong_ke_toan\"><\/span><b>\u603b\u8d26\u5728\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u7684\u4e3b\u8981\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be6\u7ec6\u7684\u4f1a\u8ba1\u8d26\u7c3f\u5728\u6df1\u5165\u5206\u6790\u548c\u63a7\u5236\u6bcf\u4e2a\u4f1a\u8ba1\u9879\u76ee\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u66f4\u900f\u660e\u3001\u66f4\u51c6\u786e\u5730\u7ba1\u7406\u8d22\u52a1\u3002\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u4e2d\u5173\u4e8e\u4f1a\u8ba1\u8d26\u7c3f\u7ec4\u7ec7\u539f\u5219\u7684\u89c4\u5b9a\uff0c\u5f00\u8bbe\u548c\u7ef4\u62a4\u8be6\u7ec6\u7684\u8d26\u7c3f\u662f\u786e\u4fdd\u4e0e\u603b\u8d26\u53ef\u6bd4\u6027\u4ee5\u53ca\u7f16\u5236\u51c6\u786e\u8d22\u52a1\u62a5\u8868\u7684\u5fc5\u8981\u6761\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u8d26\u7c3f\u6700\u91cd\u8981\u7684\u51e0\u4e2a\u4f5c\u7528\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_ly_cong_no_theo_tung_doi_tuong\"><\/span><b>\u6309\u5ba2\u6237\u7ba1\u7406\u5e94\u6536\u8d26\u6b3e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8be6\u7ec6\u7684\u8d26\u7c3f\u6709\u52a9\u4e8e\u4f01\u4e1a\u8ddf\u8e2a\u7279\u5b9a\u4fe1\u606f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcf\u4e2a\u5ba2\u6237\u8fd8\u6b20\u591a\u5c11\u94b1\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcf\u4e2a\u4f9b\u5e94\u5546\u9700\u8981\u652f\u4ed8\u591a\u5c11\u8d39\u7528\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcf\u671f\u4ed8\u6b3e\u6761\u6b3e<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4f7f\u5f97\u4f01\u4e1a\u80fd\u591f\u63a7\u5236\u73b0\u91d1\u6d41\u5e76\u964d\u4f4e\u574f\u8d26\u98ce\u9669\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_tai_san_va_hang_ton_kho\"><\/span><b>\u8d44\u4ea7\u548c\u5e93\u5b58\u63a7\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8bf8\u5982\u7269\u8d44\u3001\u8d27\u7269\u548c\u56fa\u5b9a\u8d44\u4ea7\u7b49\u8d26\u6237\uff0c\u8be6\u7ec6\u5206\u7c7b\u8d26\u663e\u793a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u53e3\u5546\u54c1\u6570\u91cf\u3001\u51fa\u53e3\u5546\u54c1\u6570\u91cf\u548c\u5e93\u5b58\u5546\u54c1\u6570\u91cf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcf\u9879\u8d44\u4ea7\u7684\u5269\u4f59\u4ef7\u503c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u4f53\u4f7f\u7528\u6761\u4ef6<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u5728\u6210\u672c\u7ba1\u7406\u548c\u671f\u672b\u76d8\u70b9\u4e2d\u5c24\u4e3a\u91cd\u8981\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_so_de_doi_chieu_voi_So_cai\"><\/span><b>\u4e0e\u603b\u8d26\u8fdb\u884c\u6bd4\u8f83\u7684\u57fa\u7840\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u660e\u7ec6\u8d26\u662f\u7f16\u5236\u8be6\u7ec6\u6c47\u603b\u8868\u7684\u57fa\u7840\u3002\u660e\u7ec6\u8d26\u4e2d\u6240\u6709\u9879\u76ee\u7684\u603b\u4f59\u989d\u5fc5\u987b\u4e0e\u603b\u8d26\u4e2d\u540c\u4e00\u8d26\u6237\u7684\u4f59\u989d\u76f8\u7b26\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u6ca1\u6709\u8be6\u7ec6\u7684\u8d26\u7c3f\uff0c\u4f01\u4e1a\u5c06\u5f88\u96be\u53d1\u73b0\u6570\u636e\u4e2d\u7684\u9519\u8bef\u6216\u5dee\u5f02\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ho_tro_kiem_tra_kiem_toan_va_quyet_toan_thue\"><\/span><b>\u4e3a\u7a0e\u52a1\u68c0\u67e5\u3001\u5ba1\u8ba1\u548c\u7ed3\u7b97\u63d0\u4f9b\u652f\u6301\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5f53\u7a0e\u52a1\u673a\u5173\u3001\u5ba1\u8ba1\u4eba\u5458\u6216\u7ba1\u7406\u5c42\u8981\u6c42\u5bf9\u67d0\u4e2a\u5177\u4f53\u9879\u76ee\u8fdb\u884c\u89e3\u91ca\u65f6\uff0c\u8be6\u7ec6\u8d26\u7c3f\u5c31\u662f\u80fd\u591f\u6e05\u695a\u5730\u663e\u793a\u6bcf\u4e2a\u9879\u76ee\u7684\u4ea4\u6613\u5386\u53f2\u548c\u4f59\u989d\u7684\u6587\u4ef6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_quan_tri_tai_chinh\"><\/span><b>\u63d0\u9ad8\u8d22\u52a1\u7ba1\u7406\u6548\u7387<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u6ee1\u8db3\u6cd5\u5f8b\u5408\u89c4\u8981\u6c42\u5916\uff0c\u8be6\u7ec6\u7684\u8d26\u7c3f\u8fd8\u80fd\u5e2e\u52a9\u7ba1\u7406\u4eba\u5458\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u6bcf\u4f4d\u5ba2\u6237\u7684\u6709\u6548\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u90e8\u95e8\u8fdb\u884c\u6210\u672c\u5206\u6790<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ddf\u8e2a\u8d44\u4ea7\u4ef7\u683c\u968f\u65f6\u95f4\u7684\u53d8\u5316\u8d8b\u52bf\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u66f4\u591a\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-ty-ke-toan-dich-vu\/\"><span style=\"font-weight: 400;\">\u5e94\u8be5\u8058\u8bf7\u4e13\u4e1a\u4f1a\u8ba1\u4e8b\u52a1\u6240\u8fd8\u662f\u516c\u53f8\u5185\u90e8\u7684\u4f1a\u8ba1\u4eba\u5458\uff1f<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_khac_biet_cot_loi_giua_So_cai_va_So_chi_tiet\"><\/span><b>\u603b\u8d26\u548c\u660e\u7ec6\u8d26\u7684\u6838\u5fc3\u533a\u522b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6b63\u786e\u5730\u5728\u603b\u8d26\u548c\u660e\u7ec6\u8d26\u4e2d\u8bb0\u5f55\u6761\u76ee\uff0c\u4f1a\u8ba1\u4eba\u5458\u9996\u5148\u9700\u8981\u6e05\u695a\u5730\u533a\u5206\u6bcf\u79cd\u7c7b\u578b\u7684\u7279\u5f81\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_chinh_cua_So_cai\"><\/span><b>\u8d26\u7c3f\u7684\u4e3b\u8981\u7279\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u603b\u8d26\u63d0\u4f9b\u4e86\u4e00\u4e2a\u5168\u9762\u7684\u6982\u89c8\uff0c\u662f\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u7684\u57fa\u7840\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7cfb\u7edf\u6027\uff1a\u603b\u8d26\u6c47\u603b\u6240\u6709\u4ea4\u6613\u65e5\u8bb0\u8d26\u7684\u6570\u636e\uff0c\u5e76\u6839\u636e\u4f1a\u8ba1\u79d1\u76ee\uff08\u4ece 1 \u7c7b\u5230 9 \u7c7b\uff09\u8fdb\u884c\u5206\u7c7b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9ad8\u5ea6\u6cd5\u5f8b\u6548\u529b\uff1a\u603b\u8d26\u4e2d\u7684\u6570\u5b57\u5fc5\u987b\u4e0e\u8bd5\u7b97\u8868\u5b8c\u5168\u4e00\u81f4\u3002\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\u9996\u5148\u5ba1\u67e5\u7684\u4e00\u7ec4\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8868\u8fbe\u5f62\u5f0f\uff1a\u4ec5\u4ee5\u8d27\u5e01\u4ef7\u503c\u53cd\u6620\u3002\u4e0d\u8bb0\u5f55\u5546\u54c1\u7684\u6570\u91cf\u6216\u8d28\u91cf\u89c4\u683c\u7b49\u8be6\u7ec6\u7684\u5b9a\u91cf\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u9891\u7387\uff1a\u6839\u636e\u4f1a\u8ba1\u65b9\u6cd5\uff08\u603b\u8d26\u6216\u51ed\u8bc1\u8bb0\u8d26\u6cd5\uff09\uff0c\u8d26\u7c3f\u6309\u65e5\u6216\u6309\u6708\u5b9a\u671f\u8bb0\u5f55\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_chinh_cua_So_chi_tiet\"><\/span><b>\u8d26\u7c3f\u7684\u4e3b\u8981\u7279\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be6\u7ec6\u7684\u8d26\u7c3f\u7528\u4e8e\u5185\u90e8\u7ba1\u7406\uff0c\u5e76\u5bc6\u5207\u76d1\u63a7\u6807\u7684\u7269\u7684\u54ea\u6015\u662f\u6700\u5fae\u5c0f\u7684\u53d8\u5316\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u4f53\u6027\uff1a\u53cd\u6620\u6bcf\u4e2a\u5b9e\u4f53\u7684\u8be6\u7ec6\u4fe1\u606f\uff08\u4f8b\u5982\uff1a\u8be6\u7ec6\u5206\u7c7b\u8d26\u4e0d\u4ec5\u663e\u793a\u8d26\u6237 131 \u7684\u603b\u503a\u52a1\uff0c\u8fd8\u663e\u793a A \u516c\u53f8\u6b20\u591a\u5c11\uff0cB \u516c\u53f8\u6b20\u591a\u5c11\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ba1\u91cf\u5355\u4f4d\u7684\u591a\u6837\u6027\uff1a\u9664\u4e86\u8d27\u5e01\u5355\u4f4d\u5916\uff0c\u8be6\u7ec6\u8d26\u7c3f\u8fd8\u7075\u6d3b\u5730\u4f7f\u7528\u5b9e\u7269\u5355\u4f4d\uff08\u5343\u514b\u3001\u7c73\u3001\u4ef6\uff09\u548c\u52b3\u52a8\u65f6\u95f4\u5355\u4f4d\uff08\u5de5\u4f5c\u5355\u4f4d\u3001\u5c0f\u65f6\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ca\u65f6\u6027\uff1a\u4ea4\u6613\u901a\u5e38\u4f1a\u5728\u53d1\u751f\u540e\u7acb\u5373\u6839\u636e\u539f\u59cb\u5355\u636e\u8fdb\u884c\u8bb0\u5f55\uff0c\u4ee5\u4fbf\u4e8e\u7acb\u5373\u8fdb\u884c\u5e93\u5b58\u63a7\u5236\u6216\u5e94\u6536\u8d26\u6b3e\u7ba1\u7406\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u91cf\u4e0d\u9650\uff1a\u4f01\u4e1a\u53ef\u4ee5\u6839\u636e\u9700\u8981\u7ba1\u7406\u4efb\u610f\u6570\u91cf\u7684\u9875\u9762\/\u5e10\u6237\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e3a\u907f\u514d\u5728\u603b\u8d26\u548c\u660e\u7ec6\u8d26\u7684\u8bb0\u5f55\u8fc7\u7a0b\u4e2d\u51fa\u73b0\u6df7\u6dc6\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u660e\u786e\u4e8c\u8005\u5728\u8bf8\u591a\u65b9\u9762\u7684\u533a\u522b\uff0c\u4f8b\u5982\u7528\u9014\u3001\u8ddf\u8e2a\u5bf9\u8c61\u548c\u8bb0\u5f55\u4f9d\u636e\u3002\u4e0b\u8868\u4ee5\u76f4\u89c2\u6613\u61c2\u7684\u65b9\u5f0f\u7cfb\u7edf\u5730\u5217\u51fa\u4e86\u8fd9\u4e9b\u6838\u5fc3\u533a\u522b\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f01\u4e1a\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u603b\u8d26\u548c\u660e\u7ec6\u8d26\u5206\u5f55\u7684\u6bd4\u8f83\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8d26\u7c3f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u8d26\u7c3f<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76ee\u7684<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5b83\u7528\u4e8e\u6c47\u603b\u4f01\u4e1a\u5185\u90e8\u53d1\u751f\u7684\u6240\u6709\u8d22\u52a1\u4ea4\u6613\uff0c\u4ece\u65e5\u5e38\u4ea4\u6613\u5230\u6295\u8d44\u548c\u8d44\u4ea7\u8d2d\u7f6e\u7b49\u5927\u989d\u4ea4\u6613\u3002\u8fd9\u662f\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u548c\u8bc4\u4f30\u6574\u4f53\u8d22\u52a1\u72b6\u51b5\u7684\u91cd\u8981\u57fa\u7840\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd9\u4f7f\u5f97\u5bf9\u8d26\u6237\u4e2d\u7684\u6bcf\u4e2a\u5177\u4f53\u9879\u76ee\u8fdb\u884c\u6df1\u5165\u76d1\u63a7\u6210\u4e3a\u53ef\u80fd\u3002\u5b83\u6709\u52a9\u4e8e\u4f01\u4e1a\u6309\u5ba2\u6237\u3001\u4f9b\u5e94\u5546\u6216\u5355\u4e2a\u9879\u76ee\u8be6\u7ec6\u5206\u6790\u5e94\u6536\u8d26\u6b3e\u3001\u5e93\u5b58\u3001\u8d44\u4ea7\u7b49\u60c5\u51b5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ed3\u6784<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u901a\u5e38\uff0c\u6bcf\u4e2a\u8d26\u6237\u90fd\u6709\u81ea\u5df1\u7684\u9875\u9762\u6216\u7248\u5757\uff0c\u5305\u542b\u57fa\u672c\u5217\uff0c\u4f8b\u5982\u5f55\u5165\u65e5\u671f\u3001\u4ea4\u6613\u8be6\u60c5\u3001\u5bf9\u5e94\u8d26\u6237\u4ee5\u53ca\u501f\u8d37\u91d1\u989d\u3002\u8bbe\u8ba1\u5168\u9762\uff0c\u800c\u975e\u4fa7\u91cd\u4e8e\u6bcf\u4e2a\u5177\u4f53\u9879\u76ee\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6309\u8d26\u6237\u7c7b\u578b\u5206\u7c7b\uff0c\u6bcf\u4e2a\u9875\u9762\u6216\u90e8\u5206\u90fd\u4f1a\u663e\u793a\u4e0e\u8be5\u7c7b\u578b\u76f8\u5173\u7684\u6bcf\u7b14\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\uff0c\u4ece\u800c\u5b9e\u73b0\u66f4\u5177\u4f53\u3001\u66f4\u51c6\u786e\u7684\u8ddf\u8e2a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e03\u5c40<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4ea4\u6613\u8bb0\u5f55\u53ef\u4ee5\u6309\u8d26\u6237\u987a\u5e8f\u6216\u65f6\u95f4\u987a\u5e8f\u6392\u5217\u3002\u540c\u4e00\u8d26\u6237\u5185\u7684\u4e0d\u540c\u4ea4\u6613\u8bb0\u5f55\u5728\u540c\u4e00\u9875\u4e0a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5b83\u4eec\u88ab\u5212\u5206\u6210\u4e0d\u540c\u7684\u7ec4\u6216\u7c7b\u522b\u3002\u4f8b\u5982\uff0c\u6bcf\u4e2a\u5ba2\u6237\u6216\u4f9b\u5e94\u5546\u90fd\u6709\u81ea\u5df1\u7684\u8ddf\u8e2a\u90e8\u5206\uff0c\u8fd9\u6837\u4fbf\u4e8e\u641c\u7d22\u548c\u7ba1\u7406\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ddf\u8e2a\u8303\u56f4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5b83\u6db5\u76d6\u4e86\u516c\u53f8\u6240\u6709\u8d22\u52a1\u6d3b\u52a8\u7684\u603b\u4f53\u60c5\u51b5\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ea\u5173\u6ce8\u7279\u5b9a\u8d26\u6237\u4e2d\u7684\u7279\u5b9a\u9879\u76ee\u6216\u5bf9\u8c61\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ec6\u8282\u7a0b\u5ea6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ea\u9700\u8bb0\u5f55\u4ea4\u6613\u7684\u5173\u952e\u8981\u7d20\uff0c\u4f8b\u5982\u65e5\u671f\u3001\u5185\u5bb9\u3001\u5173\u8054\u8d26\u6237\u548c\u91d1\u989d\u3002\u65e0\u9700\u8bb0\u5f55\u6d89\u53ca\u7684\u6bcf\u4e2a\u4e2a\u4eba\u6216\u5b9e\u4f53\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd9\u63d0\u4f9b\u4e86\u66f4\u5b8c\u6574\u3001\u66f4\u5177\u4f53\u7684\u4fe1\u606f\uff0c\u5305\u62ec\u6bcf\u4e2a\u4e2a\u4eba\u3001\u5ba2\u6237\u3001\u4f9b\u5e94\u5546\u6216\u7279\u5b9a\u8d44\u4ea7\u7684\u6bcf\u7b14\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\u3002\u8fd9\u4f7f\u5f97\u5bf9\u6bcf\u4e2a\u5b9e\u4f53\u7684\u4ea4\u6613\u5386\u53f2\u548c\u4f59\u989d\u8fdb\u884c\u6df1\u5165\u5206\u6790\u6210\u4e3a\u53ef\u80fd\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u540c\u4e00\u8d26\u6237\u7684\u660e\u7ec6\u8d26\u4e2d\u7684\u603b\u4f59\u989d\u548c\u4ea4\u6613\u8bb0\u5f55\u5fc5\u987b\u59cb\u7ec8\u4e0e\u8be5\u8d26\u6237\u7684\u603b\u8d26\u4e2d\u7684\u6570\u5b57\u4e00\u81f4\u3002\u8fd9\u662f\u9a8c\u8bc1\u6570\u636e\u51c6\u786e\u6027\u7684\u57fa\u7840\u3002<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u66f4\u591a\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-dich-vu\/\"><span style=\"font-weight: 400;\">\u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1\u516c\u53f8\u3002<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Doi_chieu_So_cai_va_So_chi_tiet_Buoc_kiem_tra_song_con\"><\/span><b>\u6838\u5bf9\u603b\u8d26\u548c\u660e\u7ec6\u8d26\uff1a\u81f3\u5173\u91cd\u8981\u7684\u6838\u5bf9\u6b65\u9aa4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u603b\u8d26\u548c\u660e\u7ec6\u8d26\u7684\u6570\u636e\u4e0d\u4e00\u81f4\uff0c\u90a3\u4e48\u7ef4\u62a4\u8fd9\u4e24\u7c7b\u8d26\u7c3f\u5c31\u6beb\u65e0\u610f\u4e49\u3002\u8fd9\u662f\u6700\u91cd\u8981\u7684\u5185\u90e8\u63a7\u5236\u6b65\u9aa4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bang_tong_hop_chi_tiet\"><\/span><b>\u521b\u5efa\u8be6\u7ec6\u7684\u6c47\u603b\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u6838\u5b9e\u8d26\u7c3f\u8bb0\u5f55\u7684\u51c6\u786e\u6027\uff0c\u5728\u4f1a\u8ba1\u671f\u672b\uff0c\u9700\u8981\u6c47\u603b\u6240\u6709\u660e\u7ec6\u8d26\u7c3f\u7684\u6570\u636e\u3002\u5177\u4f53\u6d41\u7a0b\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u8c61\u5206\u7ec4\uff1a\u4f1a\u8ba1\u4eba\u5458\u5217\u51fa\u6240\u6709\u6b63\u5728\u8ddf\u8e2a\u7684\u7279\u5b9a\u5bf9\u8c61\uff08\u4f8b\u5982\uff0c\u5355\u4e2a\u5ba2\u6237\u3001\u5355\u4e2a\u4f9b\u5e94\u5546\u6216\u5355\u4e2a\u4ed3\u5e93\u7c7b\u578b\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u8f93\u51fa\uff1a\u786e\u5b9a\u6bcf\u4e2a\u8d26\u7c3f\u9875\u9762\u7684\u6700\u7ec8\u4f59\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6458\u8981\uff1a\u5c06\u8fd9\u4e9b\u503c\u586b\u5165\u901a\u7528\u7535\u5b50\u8868\u683c\uff08\u8be6\u7ec6\u6c47\u603b\u8868\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f8b\u5982\uff1a\u5047\u8bbe\u60a8\u6b63\u5728\u603b\u8d26\u548c\u660e\u7ec6\u8d26\u4e2d\u8bb0\u5f55\u8d26\u6237 131\uff08\u5e94\u6536\u8d26\u6b3e\uff09\u7684\u6761\u76ee\u3002\u5728\u5404\u4e2a\u660e\u7ec6\u8d26\u4e2d\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A\u516c\u53f8\uff1a\u672a\u507f\u503a\u52a11000\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u516c\u53f8\uff1a\u672a\u507f\u503a\u52a12000\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u516c\u53f8\uff1a\u672a\u507f\u503a\u52a1500\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6c47\u603b\u8868\u4e0a\u7684\u603b\u989d\u4e3a3500\u4e07\u8d8a\u5357\u76fe\u3002\u8fd93500\u4e07\u8d8a\u5357\u76fe\u662f\u4e0b\u4e00\u6b65\u4e0e\u603b\u8d26\u8fdb\u884c\u6bd4\u8f83\u7684\u76ee\u6807\u6570\u5b57\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_khop_voi_So_cai\"><\/span><b>\u4e0e\u8d26\u7c3f\u76f8\u7b26<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ece\u6c47\u603b\u8868\u4e2d\u5f97\u51fa\u603b\u8ba1\uff0c\u5e76\u5c06\u5176\u4e0e\u603b\u8d26\u79d1\u76ee 131 \u7684\u671f\u672b\u4f59\u989d\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4e24\u8005\u4e00\u81f4\uff1a\u5219\u8be5\u671f\u95f4\u7684\u603b\u8d26\u548c\u526f\u8bb2\u5e08\u8d26\u76ee\u6761\u76ee\u5747\u6b63\u786e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u5b58\u5728\u5dee\u5f02\uff1a\u8fd9\u53ef\u80fd\u662f\u7531\u4e8e\u91cd\u590d\u6761\u76ee\u3001\u9057\u6f0f\u6216\u6570\u636e\u6c47\u603b\u8fc7\u7a0b\u4e2d\u7684\u9519\u8bef\u9020\u6210\u7684\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e24\u79cd\u8d26\u7c3f\u7684\u7ed3\u5408\u6784\u6210\u4e86\u4e00\u4e2a\u5b8c\u5584\u7684\u53cc\u91cd\u6838\u5bf9\u7cfb\u7edf\u3002\u5982\u679c\u603b\u8d26\u548c\u660e\u7ec6\u8d26\u7684\u8bb0\u5f55\u65b9\u5f0f\u4e0d\u79d1\u5b66\uff0c\u4f01\u4e1a\u5f88\u5bb9\u6613\u51fa\u73b0\u8d44\u4ea7\u635f\u5931\u3001\u5e94\u4ed8\u8d26\u6b3e\u5dee\u5f02\u7b49\u95ee\u9898\uff0c\u5e76\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\u9762\u4e34\u91cd\u5927\u98ce\u9669\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u603b\u4e4b\uff0c\u603b\u8d26\u548c\u660e\u7ec6\u8d26\u5e76\u975e\u72ec\u7acb\u5b58\u5728\uff0c\u800c\u662f\u59cb\u7ec8\u9075\u5faa\u201c\u7efc\u5408\u5206\u6790\u201d\u7684\u539f\u5219\u534f\u540c\u8fd0\u4f5c\u3002\u603b\u8d26\u5e2e\u52a9\u4f01\u4e1a\u628a\u63e1\u6574\u4f53\u8d22\u52a1\u72b6\u51b5\uff0c\u800c\u660e\u7ec6\u8d26\u5219\u63d0\u4f9b\u5fc5\u8981\u7684\u6df1\u5ea6\u4fe1\u606f\uff0c\u4ee5\u4fbf\u5bf9\u6bcf\u4e2a\u5177\u4f53\u9879\u76ee\u8fdb\u884c\u63a7\u5236\u3002\u534f\u8c03\u5730\u7ec4\u7ec7\u548c\u8bb0\u5f55\u8fd9\u4e24\u79cd\u8d26\u7c3f\uff0c\u4e0d\u4ec5\u80fd\u786e\u4fdd\u4f1a\u8ba1\u6570\u636e\u7684\u51c6\u786e\u6027\uff0c\u800c\u4e14\u4e5f\u662f\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u3001\u7eb3\u7a0e\u7533\u62a5\u8868\u4ee5\u53ca\u63a5\u53d7\u5ba1\u8ba1\u548c\u68c0\u67e5\u7684\u5173\u952e\u57fa\u7840\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u6b63\u5728\u6784\u5efa\u6216\u5ba1\u67e5\u516c\u53f8\u7684\u4f1a\u8ba1\u7cfb\u7edf\uff0c\u8bf7\u52a1\u5fc5\u4ece\u4e00\u5f00\u59cb\u5c31\u89c4\u8303\u603b\u8d26\u548c\u660e\u7ec6\u8d26\u7684\u8bb0\u5f55\u6d41\u7a0b\u3002\u5982\u9700\u8be6\u7ec6\u54a8\u8be2\u548c\u652f\u6301\uff0c\u8bf7\u8054\u7cfb MAN \u2013 Master Accountant Network\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p>&nbsp;<\/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>","protected":false},"excerpt":{"rendered":"<p>Ghi S\u1ed5 c\u00e1i v\u00e0 S\u1ed5 chi ti\u1ebft trong k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1eeb n\u0103m 2026 tr\u1edf \u0111i ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1eadp nh\u1eadt t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u2013 v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u1edbi thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7573,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7570","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=7570"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7570\/revisions"}],"predecessor-version":[{"id":7575,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7570\/revisions\/7575"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7573"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}