{"id":8222,"date":"2026-04-15T13:55:15","date_gmt":"2026-04-15T06:55:15","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8222"},"modified":"2026-04-15T13:55:15","modified_gmt":"2026-04-15T06:55:15","slug":"ke-toan-gia-thanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/","title":{"rendered":"\u6210\u672c\u4f1a\u8ba12026\uff1a\u6807\u51c6\u7a0b\u5e8f\u548c\u8be6\u7ec6\u8ba1\u7b97\u65b9\u6cd5"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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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\/ke-toan-gia-thanh\/#Ke_toan_gia_thanh_la_gi\" >\u4ec0\u4e48\u662f\u6210\u672c\u4f1a\u8ba1\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\/ke-toan-gia-thanh\/#Phan_biet_ke_toan_gia_thanh_va_ke_toan_chi_phi\" >\u533a\u5206\u6210\u672c\u4f1a\u8ba1\u548c\u8d39\u7528\u4f1a\u8ba1\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\/ke-toan-gia-thanh\/#Vai_tro_chien_luoc_cua_ke_toan_gia_thanh\" >\u6210\u672c\u4f1a\u8ba1\u7684\u6218\u7565\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\/ke-toan-gia-thanh\/#Quy_trinh_ke_toan_gia_thanh_chi_tiet\" >\u8be6\u7ec6\u6210\u672c\u6838\u7b97\u6d41\u7a0b<\/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\/ke-toan-gia-thanh\/#Buoc_1_Tap_hop_chi_phi_san_xuat_phat_sinh_trong_ky\" >\u6b65\u9aa4 1\uff1a\u6536\u96c6\u8be5\u671f\u95f4\u53d1\u751f\u7684\u751f\u4ea7\u6210\u672c\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\/ke-toan-gia-thanh\/#Buoc_2_Phan_loai_va_phan_bo_chi_phi\" >\u6b65\u9aa4\u4e8c\uff1a\u6210\u672c\u5206\u7c7b\u4e0e\u5206\u914d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#Buoc_3_Kiem_ke_va_danh_gia_san_pham_do_dang_cuoi_ky\" >\u6b65\u9aa4 3\uff1a\u671f\u672b\u5728\u4ea7\u54c1\u76d8\u70b9\u548c\u4f30\u4ef7\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\/ke-toan-gia-thanh\/#Buoc_4_Tinh_tong_gia_thanh_va_gia_thanh_don_vi\" >\u6b65\u9aa4 4\uff1a\u8ba1\u7b97\u603b\u6210\u672c\u548c\u5355\u4f4d\u6210\u672c\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\/ke-toan-gia-thanh\/#Phuong_phap_tinh_gia_thanh_pho_bien\" >\u5e38\u7528\u6210\u672c\u8ba1\u7b97\u65b9\u6cd5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#Phuong_phap_truc_tiep\" >\u76f4\u63a5\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#Phuong_phap_He_so\" >\u7cfb\u6570\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#Phuong_phap_Ty_le\" >\u6bd4\u7387\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#Phuong_phap_Loai_tru_san_pham_phu\" >\u526f\u4ea7\u7269\u6d88\u9664\u6cd5<\/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\/ke-toan-gia-thanh\/#Phuong_phap_Phan_buoc\" >\u9010\u6b65\u65b9\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#Phuong_phap_Don_dat_hang\" >\u8ba2\u8d2d\u65b9\u5f0f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#Huong_dan_hach_toan_ke_toan_gia_thanh_theo_Thong_tu_200_va_Thong_tu_133\" >\u6839\u636e\u7b2c200\u53f7\u901a\u77e5\u548c\u7b2c133\u53f7\u901a\u77e5\u5236\u5b9a\u7684\u6210\u672c\u4f1a\u8ba1\u51c6\u5219<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#Theo_Thong_tu_2002014TT-BTC\" >\u6839\u636e\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#Theo_Thong_tu_1332016TT-BTC\" >\u6839\u636e\u7b2c133\/2016\/TT-BTC\u53f7\u901a\u51fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#Cac_sai_sot_thuong_gap_va_cach_xu_ly_trong_ke_toan_gia_thanh\" >\u6210\u672c\u4f1a\u8ba1\u4e2d\u5e38\u89c1\u7684\u9519\u8bef\u53ca\u5904\u7406\u65b9\u6cd5\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#Checklist_10_buoc_kiem_tra_cho_ke_toan_gia_thanh_chuyen_nghiep\" >\u4e13\u4e1a\u6210\u672c\u4f1a\u8ba1\u768410\u4e2a\u6b65\u9aa4\u6e05\u5355\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#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-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-gia-thanh\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_gia_thanh_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u6210\u672c\u4f1a\u8ba1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8225\" aria-describedby=\"caption-attachment-8225\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8225\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khai-niem-ke-toan-gia-thanh-va-vai-tro-chien-luoc-trong-doanh-nghiep.jpg\" alt=\"Kh\u00e1i ni\u1ec7m k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh v\u00e0 vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c trong doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khai-niem-ke-toan-gia-thanh-va-vai-tro-chien-luoc-trong-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khai-niem-ke-toan-gia-thanh-va-vai-tro-chien-luoc-trong-doanh-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khai-niem-ke-toan-gia-thanh-va-vai-tro-chien-luoc-trong-doanh-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khai-niem-ke-toan-gia-thanh-va-vai-tro-chien-luoc-trong-doanh-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Khai-niem-ke-toan-gia-thanh-va-vai-tro-chien-luoc-trong-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8225\" class=\"wp-caption-text\">\u6210\u672c\u4f1a\u8ba1\u7684\u6982\u5ff5\u53ca\u5176\u5728\u4f01\u4e1a\u4e2d\u7684\u6218\u7565\u4f5c\u7528\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6210\u672c\u4f1a\u8ba1\u662f\u7ba1\u7406\u4f1a\u8ba1\u548c\u8d22\u52a1\u4f1a\u8ba1\u7684\u4e00\u4e2a\u5173\u952e\u5b50\u7cfb\u7edf\uff0c\u5b83\u4e13\u6ce8\u4e8e\u6536\u96c6\u3001\u5206\u6790\u548c\u5206\u914d\u751f\u4ea7\u548c\u4e1a\u52a1\u8fc7\u7a0b\u4e2d\u53d1\u751f\u7684\u6210\u672c\uff0c\u4ee5\u786e\u5b9a\u4ea7\u54c1\u6216\u670d\u52a1\u7684\u5b9e\u9645\u4ef7\u503c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u8fd9\u4e00\u6982\u5ff5\u5c06\u6269\u5c55\u4e3a\u7efc\u5408\u6210\u672c\u7ba1\u7406\u3002\u5b83\u4e0d\u4ec5\u6db5\u76d6\u6709\u5f62\u6210\u672c\uff0c\u8fd8\u5c06\u5305\u62ec\u78b3\u6210\u672c\uff08ESG\uff09\u3001\u6570\u5b57\u8bb8\u53ef\u6210\u672c\u548c\u667a\u80fd\u8fd0\u8425\u6210\u672c\u3002\u4e00\u540d\u4f18\u79c0\u7684\u6210\u672c\u4f1a\u8ba1\u5e08\u4e0d\u4ec5\u9700\u8981\u638c\u63e1\u52a0\u51cf\u8fd0\u7b97\uff0c\u8fd8\u9700\u8981\u6df1\u5165\u4e86\u89e3\u6280\u672f\u6807\u51c6\u548c\u5de5\u5382\u8fd0\u8425\u6d41\u7a0b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_ke_toan_gia_thanh_va_ke_toan_chi_phi\"><\/span><b>\u533a\u5206\u6210\u672c\u4f1a\u8ba1\u548c\u8d39\u7528\u4f1a\u8ba1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f88\u591a\u4eba\u7ecf\u5e38\u6df7\u6dc6\u8fd9\u4e24\u4e2a\u6982\u5ff5\u3002\u7136\u800c\uff0c\u4ece\u6280\u672f\u89d2\u5ea6\u6765\u8bf4\uff0c\u5b83\u4eec\u4e4b\u95f4\u6709\u660e\u663e\u7684\u533a\u522b\uff0c\u4ee5\u907f\u514d\u5728\u4f1a\u8ba1\u6838\u7b97\u4e2d\u51fa\u73b0\u6df7\u6dc6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u672c\u4f1a\u8ba1\uff1a\u91cd\u70b9\u662f\u5c06\u6240\u6709\u53d1\u751f\u7684\u6210\u672c\uff08\u6295\u5165\uff09\u6309\u6750\u6599\u3001\u5de5\u8d44\u548c\u5916\u5305\u670d\u52a1\u7b49\u6210\u672c\u8981\u7d20\u8fdb\u884c\u6c47\u603b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u672c\u4f1a\u8ba1\uff1a\u8fd9\u662f\u6210\u672c\u7d2f\u79ef\u8fc7\u7a0b\u7684\u6700\u7ec8\u7ed3\u679c\uff0c\u4e0e\u7279\u5b9a\u4ea7\u54c1\uff08\u4ea7\u51fa\uff09\u76f8\u5173\u8054\u3002\u5982\u679c\u8bf4\u6210\u672c\u4f1a\u8ba1\u56de\u7b54\u4e86\u201c\u6211\u4eec\u82b1\u4e86\u591a\u5c11\u94b1\uff1f\u201d\u8fd9\u4e2a\u95ee\u9898\uff0c\u90a3\u4e48\u6210\u672c\u4f1a\u8ba1\u5c31\u56de\u7b54\u4e86\u201c\u751f\u4ea7\u4e00\u4ef6\u4ea7\u54c1\u9700\u8981\u591a\u5c11\u94b1\uff1f\u201d\u8fd9\u4e2a\u95ee\u9898\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_chien_luoc_cua_ke_toan_gia_thanh\"><\/span><b>\u6210\u672c\u4f1a\u8ba1\u7684\u6218\u7565\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5f53\u4eca\u901a\u8d27\u81a8\u80c0\u6ce2\u52a8\u548c\u4f9b\u5e94\u94fe\u5168\u7403\u5316\u7684\u80cc\u666f\u4e0b\uff0c\u6210\u672c\u6838\u7b97\u5bf9\u4f01\u4e1a\u800c\u8a00\u81f3\u5173\u91cd\u8981\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6218\u7565\u5b9a\u4ef7\u57fa\u7840\uff1a\u5e2e\u52a9\u9500\u552e\u90e8\u95e8\u786e\u5b9a\u6700\u4f4e\u548c\u6700\u9ad8\u4ef7\u683c\uff0c\u4ee5\u786e\u4fdd\u8fbe\u5230\u76ee\u6807\u5229\u6da6\u7387\u3002\u5982\u679c\u6210\u672c\u6838\u7b97\u6570\u636e\u4e0d\u51c6\u786e\uff0c\u4f01\u4e1a\u53ef\u80fd\u5728\u4e0d\u77e5\u4e0d\u89c9\u4e2d\u4ee5\u4f4e\u4e8e\u6210\u672c\u7684\u4ef7\u683c\u51fa\u552e\u4ea7\u54c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u5316\u751f\u4ea7\u8d44\u6e90\uff1a\u627e\u51fa\u6210\u672c\u74f6\u9888\uff0c\u51cf\u5c11\u751f\u4ea7\u7ebf\u4e0a\u7684\u6d6a\u8d39\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u5408\u89c4\u4e0e\u7a0e\u52a1\u4f18\u5316\uff1a\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u4e0a\u7684\u6570\u5b57\u51c6\u786e\u53cd\u6620\u5b9e\u9645\u751f\u4ea7\u60c5\u51b5\u3002\u4e3a\u4e86\u4fdd\u8bc1\u9ad8\u5ea6\u4e13\u4e1a\u6027\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u51fa\u9519\u98ce\u9669\uff0c\u8bb8\u591a\u4f01\u4e1a\u73b0\u5728\u4f18\u5148\u9009\u62e9\u4e13\u4e1a\u7684\u670d\u52a1\u63d0\u4f9b\u5546\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ece\u4e00\u5f00\u59cb\u5c31\u7cfb\u7edf\u5730\u5904\u7406\u6210\u672c\u95ee\u9898\uff0c\u5e76\u5efa\u7acb\u826f\u597d\u7684\u58f0\u8a89\u81f3\u5173\u91cd\u8981\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_toan_gia_thanh_chi_tiet\"><\/span><b>\u8be6\u7ec6\u6210\u672c\u6838\u7b97\u6d41\u7a0b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u79d1\u5b66\u5730\u8fdb\u884c\u6210\u672c\u6838\u7b97\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u4e25\u683c\u9075\u5faa\u56db\u6b65\u6d41\u7a0b\uff0c\u5e76\u7ed3\u5408 ERP \u8f6f\u4ef6\u7cfb\u7edf\u548c\u73b0\u4ee3\u4eba\u5de5\u667a\u80fd\u7b97\u6cd5\u7684\u652f\u6301\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Tap_hop_chi_phi_san_xuat_phat_sinh_trong_ky\"><\/span><b>\u6b65\u9aa4 1\uff1a\u6536\u96c6\u8be5\u671f\u95f4\u53d1\u751f\u7684\u751f\u4ea7\u6210\u672c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u9636\u6bb5\u5305\u62ec\u6536\u96c6\u4e0e\u751f\u4ea7\u8fc7\u7a0b\u76f8\u5173\u7684\u6240\u6709\u539f\u59cb\u6587\u4ef6\u3002\u6839\u636e\u73b0\u884c\u4f1a\u8ba1\u51c6\u5219\uff08\u7b2c200\u53f7\u901a\u77e5\uff09\uff0c\u6210\u672c\u4f1a\u8ba1\u8d39\u7528\u5206\u4e3a\u4e09\u5927\u7c7b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u6750\u6599\u6210\u672c\uff08\u79d1\u76ee 621\uff09\uff1a\u5305\u62ec\u76f4\u63a5\u4f7f\u7528\u7684\u539f\u6750\u6599\u3001\u4e3b\u8981\u6750\u6599\u548c\u8f85\u52a9\u6750\u6599\u7684\u4ef7\u503c\u3002\u4f8b\u5982\uff0c\u5728\u670d\u88c5\u5236\u9020\u4e2d\uff0c\u6210\u672c\u4f1a\u8ba1\u4f1a\u6839\u636e\u751f\u4ea7\u4ed3\u5e93\u7684\u51fa\u5e93\u5355\u5c06\u5e03\u6599\u3001\u7ebf\u548c\u7ebd\u6263\u7684\u6210\u672c\u8ba1\u5165\u6b64\u79d1\u76ee\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u4eba\u5de5\u6210\u672c\uff08\u79d1\u76ee 622\uff09\uff1a\u5305\u62ec\u76f4\u63a5\u751f\u4ea7\u5de5\u4eba\u7684\u5de5\u8d44\u3001\u85aa\u91d1\u4ee5\u53ca\u5de5\u8d44\u6263\u9664\u9879\uff08\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5de5\u4f1a\u4f1a\u8d39\uff09\u3002\u6210\u672c\u4f1a\u8ba1\u9700\u8981\u5c06\u5de5\u65f6\u8868\u4e0e\u5de5\u8d44\u8bb0\u5f55\u8fdb\u884c\u6838\u5bf9\uff0c\u4ee5\u786e\u4fdd\u51c6\u786e\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u822c\u751f\u4ea7\u6210\u672c\uff08\u79d1\u76ee627\uff09\uff1a\u8f66\u95f4\u95f4\u63a5\u6210\u672c\uff0c\u4f8b\u5982\u673a\u5668\u6298\u65e7\u3001\u6c34\u7535\u8d39\u4ee5\u53ca\u8f66\u95f4\u7ba1\u7406\u4eba\u5458\u5de5\u8d44\u3002\u8fd9\u662f\u6210\u672c\u4f1a\u8ba1\u4e2d\u6700\u96be\u5206\u914d\u7684\u90e8\u5206\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u5185\u5bb9\uff1a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-ngoai\/\">\u5916\u5305\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5411\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u4fe1\u8a89\u826f\u597d\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u670d\u52a1\u63d0\u4f9b\u5546\u5bfb\u6c42\u652f\u6301\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_loai_va_phan_bo_chi_phi\"><\/span><b>\u6b65\u9aa4\u4e8c\uff1a\u6210\u672c\u5206\u7c7b\u4e0e\u5206\u914d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u65e0\u6cd5\u76f4\u63a5\u6309\u4ea7\u54c1\u62c6\u5206\u7684\u6210\u672c\uff0c\u6210\u672c\u4f1a\u8ba1\u9700\u8981\u9009\u62e9\u5408\u9002\u7684\u5206\u914d\u65b9\u6cd5\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u4e3b\u8981\u539f\u6750\u6599\u6210\u672c\u6bd4\u4f8b\u5206\u914d\uff1a\u9002\u7528\u4e8e\u4ea7\u54c1\u6d88\u8017\u5927\u91cf\u539f\u6750\u6599\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u5b9e\u9645\u5de5\u65f6\u5206\u914d\uff1a\u9002\u7528\u4e8e\u52b3\u52a8\u5bc6\u96c6\u578b\u884c\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u673a\u5668\u5de5\u65f6\u5206\u914d\uff1a\u5728\u81ea\u52a8\u5316\u5de5\u5382\u4e2d\u5c24\u4e3a\u5e38\u89c1\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Kiem_ke_va_danh_gia_san_pham_do_dang_cuoi_ky\"><\/span><b>\u6b65\u9aa4 3\uff1a\u671f\u672b\u5728\u4ea7\u54c1\u76d8\u70b9\u548c\u4f30\u4ef7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u5728\u5efa\u5de5\u7a0b\u8fdb\u884c\u8bc4\u4f30\u662f\u786e\u5b9a\u6210\u672c\u6838\u7b97\u51c6\u786e\u6027\u7684\u5173\u952e\u6b65\u9aa4\u3002\u6700\u5e38\u7528\u7684\u65b9\u6cd5\u6709\u4e09\u79cd\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u539f\u6750\u6599\u6210\u672c\u7684\u4f30\u503c\uff1a\u8fd9\u79cd\u65b9\u6cd5\u5f88\u7b80\u5355\uff0c\u53ea\u8ba1\u7b97\u5728\u5236\u54c1\u4e2d\u5305\u542b\u7684\u6750\u6599\u7684\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u7b49\u6548\u5b8c\u5de5\u4ea7\u51fa\u7684\u4f30\u503c\uff1a\u6210\u672c\u4f1a\u8ba1\u6839\u636e\u5b8c\u5de5\u7a0b\u5ea6\u5c06\u672a\u5b8c\u6210\u4ea7\u54c1\u8f6c\u6362\u4e3a\u5df2\u5b8c\u6210\u4ea7\u54c1\uff08\u4f8b\u5982\uff1a200 \u4e2a\u5728\u5236\u54c1 = 100 \u4e2a\u5df2\u5b8c\u6210\u4ea7\u54c1\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u672c\u8bc4\u4f30\uff1a\u9002\u7528\u4e8e\u4f01\u4e1a\u62e5\u6709\u51c6\u786e\u7684\u6210\u672c\u6807\u51c6\u5316\u4f53\u7cfb\u7684\u60c5\u51b5\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Tinh_tong_gia_thanh_va_gia_thanh_don_vi\"><\/span><b>\u6b65\u9aa4 4\uff1a\u8ba1\u7b97\u603b\u6210\u672c\u548c\u5355\u4f4d\u6210\u672c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u65e6\u6240\u6709\u6570\u636e\u90fd\u6536\u96c6\u5b8c\u6bd5\uff0c\u6210\u672c\u4f1a\u8ba1\u5e08\u5c06\u5e94\u7528\u4ee5\u4e0b\u516c\u5f0f\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u603b\u6210\u672c = \u671f\u521d\u5728\u4ea7\u54c1\u6210\u672c + \u672c\u671f\u53d1\u751f\u7684\u6210\u672c \u2013 \u671f\u672b\u5728\u4ea7\u54c1\u6210\u672c<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91cc\u9762\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5355\u4f4d\u6210\u672c = \u603b\u6210\u672c \/ \u6210\u54c1\u6570\u91cf<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_gia_thanh_pho_bien\"><\/span><b>\u5e38\u7528\u6210\u672c\u8ba1\u7b97\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6210\u672c\u6838\u7b97\u65b9\u6cd5\u7684\u9009\u62e9\u53d6\u51b3\u4e8e\u6bcf\u4e2a\u4f01\u4e1a\u7684\u6280\u672f\u7279\u70b9\u548c\u751f\u4ea7\u8fc7\u7a0b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_truc_tiep\"><\/span><b>\u76f4\u63a5\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6210\u672c\u4f1a\u8ba1\u4e2d\u6700\u57fa\u672c\u7684\u65b9\u6cd5\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76ee\u6807\u53d7\u4f17\uff1a\u751f\u4ea7\u5c11\u91cf\u4ea7\u54c1\u7ebf\u4e14\u6d41\u7a0b\u7b80\u5355\u7684\u4f01\u4e1a\uff08\u4f8b\u5982\uff0c\u77ff\u7269\u5f00\u91c7\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4f8b\u5b50\uff1a\u91c7\u77f3\u573a\u8ba1\u7b97\u5f53\u6708\u53d1\u751f\u7684\u6240\u6709\u8d39\u7528\uff0c\u7136\u540e\u9664\u4ee5\u5f00\u91c7\u7684\u77f3\u6599\u7acb\u65b9\u7c73\u6570\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_He_so\"><\/span><b>\u7cfb\u6570\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u8fd9\u79cd\u65b9\u6cd5\u8fdb\u884c\u6210\u672c\u6838\u7b97\u7684\u6311\u6218\u5728\u4e8e\u786e\u5b9a\u6b63\u786e\u7684\u8f6c\u6362\u7cfb\u6570\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76ee\u6807\u53d7\u4f17\uff1a\u91c7\u7528\u540c\u4e00\u5de5\u827a\u751f\u4ea7\u591a\u79cd\u4ea7\u54c1\u7684\u5236\u9020\u4e1a\uff08\u4f8b\u5982\uff0c\u751f\u4ea7\u5404\u79cd\u5c3a\u5bf8\u7684\u670d\u88c5\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u65b9\u6cd5\uff1a\u4f7f\u7528\u7cfb\u6570\u5c06\u6240\u6709\u4ea7\u54c1\u8f6c\u6362\u4e3a\u6807\u51c6\u5c3a\u5bf8\uff08M \u7801 = 1\uff0cL \u7801 = 1.2\uff0cXL \u7801 = 1.5\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_Ty_le\"><\/span><b>\u6bd4\u7387\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6210\u672c\u4f1a\u8ba1\u7ecf\u5e38\u5728\u7cd6\u679c\u548c\u5316\u5986\u54c1\u7b49\u884c\u4e1a\u5e94\u7528\u8fd9\u79cd\u65b9\u6cd5\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u70b9\uff1a\u5c06\u6bcf\u4e2a\u4ea7\u54c1\u7ec4\u7684\u6210\u672c\u6c47\u603b\uff0c\u7136\u540e\u6839\u636e\u6807\u51c6\u6210\u672c\u6216\u552e\u4ef7\u6309\u6bd4\u4f8b\u5206\u644a\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_Loai_tru_san_pham_phu\"><\/span><b>\u526f\u4ea7\u7269\u6d88\u9664\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u519c\u4e1a\u6216\u5316\u5de5\u884c\u4e1a\u4e2d\uff0c\u786e\u5b9a\u526f\u4ea7\u54c1\u7684\u4ef7\u503c\u662f\u6210\u672c\u6838\u7b97\u7684\u4e00\u9879\u5173\u952e\u4efb\u52a1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6210\u672c\u8ba1\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u4ea7\u54c1\u6210\u672c = \u603b\u6210\u672c \u2013 \u56de\u6536\u526f\u4ea7\u54c1\u7684\u4ef7\u503c<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_Phan_buoc\"><\/span><b>\u9010\u6b65\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u9002\u7528\u4e8e\u5177\u6709\u591a\u4e2a\u8fde\u7eed\u5de5\u5e8f\u7684\u751f\u4ea7\u7ebf\u3002\u6210\u672c\u6838\u7b97\u5fc5\u987b\u5148\u8ba1\u7b97\u6bcf\u4e2a\u5de5\u5e8f\u4e2d\u6bcf\u4e2a\u534a\u6210\u54c1\u7684\u6210\u672c\uff0c\u7136\u540e\u518d\u5c06\u6240\u6709\u5de5\u5e8f\u7684\u6210\u672c\u76f8\u52a0\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_Don_dat_hang\"><\/span><b>\u8ba2\u8d2d\u65b9\u5f0f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5efa\u7b51\u6216\u9020\u8239\u884c\u4e1a\u4e2d\uff0c\u6210\u672c\u4f1a\u8ba1\u5e08\u901a\u5e38\u4f1a\u4e3a\u6bcf\u4e2a\u8ba2\u5355\u5f00\u8bbe\u4e00\u4e2a\u8be6\u7ec6\u7684\u8d26\u7c3f\uff0c\u5e76\u5c06\u6210\u672c\u201c\u4fdd\u7559\u201d\u5728 154 \u53f7\u8d26\u6237\u4e2d\uff0c\u76f4\u5230\u8ba2\u5355\u4ea4\u4ed8\u4e3a\u6b62\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_ke_toan_gia_thanh_theo_Thong_tu_200_va_Thong_tu_133\"><\/span><b>\u6839\u636e\u7b2c200\u53f7\u901a\u77e5\u548c\u7b2c133\u53f7\u901a\u77e5\u5236\u5b9a\u7684\u6210\u672c\u4f1a\u8ba1\u51c6\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8224\" aria-describedby=\"caption-attachment-8224\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8224\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-hach-toan-chi-tiet-ke-toan-gia-thanh.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ti\u1ebft k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-hach-toan-chi-tiet-ke-toan-gia-thanh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-hach-toan-chi-tiet-ke-toan-gia-thanh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-hach-toan-chi-tiet-ke-toan-gia-thanh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-hach-toan-chi-tiet-ke-toan-gia-thanh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-hach-toan-chi-tiet-ke-toan-gia-thanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8224\" class=\"wp-caption-text\">\u8be6\u7ec6\u7684\u6210\u672c\u4f1a\u8ba1\u51c6\u5219<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u4efd\u901a\u77e5\u5728\u4f1a\u8ba1\u5236\u5ea6\u4e0a\u7684\u5dee\u5f02\uff0c\u9700\u8981\u6210\u672c\u4f1a\u8ba1\u4eba\u5458\u683c\u5916\u6ce8\u610f\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Theo_Thong_tu_2002014TT-BTC\"><\/span><b>\u6839\u636e\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u8fdb\u884c\u6210\u672c\u6838\u7b97\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d39\u7528\u6c47\u603b\uff1a\u501f\u65b9 621\u3001622\u3001627 \/ \u8d37\u65b9 152\u3001334\u3001214\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u671f\u672b\u7ed3\u8d26\u5206\u5f55\uff1a\u501f\u65b9 154 \/ \u8d37\u65b9 621\u3001622\u3001627\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u54c1\u5e93\u5b58\u5206\u5f55\uff1a\u501f\u65b9 155 \/ \u8d37\u65b9 154\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Theo_Thong_tu_1332016TT-BTC\"><\/span><b>\u6839\u636e\u7b2c133\/2016\/TT-BTC\u53f7\u901a\u51fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u800c\u8a00\uff0c\u6210\u672c\u4f1a\u8ba1\u5e08\u7684\u5de5\u4f5c\u5c31\u7b80\u5316\u4e86\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u672c\u6c47\u603b\uff1a\u501f\u65b9 154\uff08\u5404\u9879\u76ee\u660e\u7ec6\uff09\/\u8d37\u65b9 152\u3001334\u3001214\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u54c1\u5e93\u5b58\u5206\u5f55\uff1a\u501f\u65b9 155 \/ \u8d37\u65b9 154\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_sai_sot_thuong_gap_va_cach_xu_ly_trong_ke_toan_gia_thanh\"><\/span><b>\u6210\u672c\u4f1a\u8ba1\u4e2d\u5e38\u89c1\u7684\u9519\u8bef\u53ca\u5904\u7406\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u6765\u81ea MAN\uff08Master Accountant Network\uff0c\u7f8e\u56fd\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff09\u4e3a\u6210\u672c\u4f1a\u8ba1\u5e08\u63d0\u4f9b\u7684\u907f\u514d\u5728\u7a0e\u52a1\u7ed3\u7b97\u4e2d\u8d39\u7528\u4e0d\u4e88\u6263\u9664\u7684\u5efa\u8bae\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6750\u6599\u6d6a\u8d39\u8d85\u51fa\u6807\u51c6\uff1a\u5982\u679c\u8d26\u6237 621 \u4e2d\u7684\u6210\u672c\u4e0e\u6280\u672f\u6807\u51c6\u76f8\u6bd4\u5f02\u5e38\u9ad8\uff0c\u4e14\u65e0\u5408\u7406\u89e3\u91ca\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u62d2\u7edd\u6263\u9664\u8be5\u8d85\u989d\u6210\u672c\u3002\u6210\u672c\u4f1a\u8ba1\u5e08\u9700\u8981\u51c6\u5907\u4e00\u4efd\u62a5\u544a\uff0c\u8bf4\u660e\u539f\u56e0\uff08\u4f8b\u5982\uff0c\u6750\u6599\u8d28\u91cf\u5dee\u3001\u673a\u5668\u6545\u969c\u7b49\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u95f4\u63a5\u8d39\u7528\u5206\u914d\u4e0d\u5f53\uff1a\u591a\u5e74\u95f4\u5206\u914d\u65b9\u6cd5\u7684\u9009\u62e9\u4e0d\u4e00\u81f4\u4f1a\u5bfc\u81f4\u9500\u552e\u6210\u672c\u51fa\u73b0\u4eba\u4e3a\u6ce2\u52a8\u3002\u6210\u672c\u4f1a\u8ba1\u81f3\u5c11\u9700\u8981\u5728\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u5185\u4fdd\u6301\u4e00\u81f4\u7684\u5206\u914d\u65b9\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bef\u89e3\u9500\u552e\u8d39\u7528\u548c\u7ba1\u7406\u8d39\u7528\uff1a\u8bb8\u591a\u4f01\u4e1a\u5c06\u529e\u516c\u8d39\u7528\u8ba1\u5165627\u8d26\u6237\uff0c\u4ee5\u589e\u52a0\u9500\u552e\u6210\u672c\u3002\u8fd9\u662f\u6210\u672c\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u907f\u514d\u7684\u4e25\u91cd\u9519\u8bef\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_10_buoc_kiem_tra_cho_ke_toan_gia_thanh_chuyen_nghiep\"><\/span><b>\u4e13\u4e1a\u6210\u672c\u4f1a\u8ba1\u768410\u4e2a\u6b65\u9aa4\u6e05\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u6210\u672c\u6838\u7b97\u8bb0\u5f55\u5b8c\u6574\u65e0\u8bef\uff0c\u8bf7\u9075\u5faa\u4ee5\u4e0b\u6e05\u5355\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u60a8\u7684\u7269\u6599\u6e05\u5355\uff08BOM\uff09\u662f\u5426\u5df2\u66f4\u65b0\u81f3\u6700\u65b0\u7248\u672c\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9001\u8d27\u5355\u662f\u5426\u660e\u786e\u6807\u660e\u4e86\u6210\u672c\u6c47\u603b\u5bf9\u8c61\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8003\u52e4\u8868\u662f\u5426\u660e\u786e\u533a\u5206\u4e86\u666e\u901a\u5458\u5de5\u548c\u7ba1\u7406\u4eba\u5458\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u8d39\u3001\u6c34\u8d39\u548c\u5382\u623f\u79df\u91d1\u8d26\u5355\u4e0a\u662f\u5426\u5305\u542b\u516c\u53f8\u7684\u5168\u79f0\u548c\u7a0e\u52a1\u8bc6\u522b\u53f7\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u5728\u5efa\u5de5\u7a0b\u7684\u8bc4\u4f30\u65b9\u6cd5\u4e0e\u53bb\u5e74\u662f\u5426\u4e00\u81f4\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u671f\u672b\u662f\u5426\u8fdb\u884c\u4e86\u5b9e\u7269\u76d8\u70b9\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u6536\u5e9f\u6599\u7684\u4ef7\u503c\uff08\u5982\u6709\uff09\u662f\u5426\u5df2\u4ece\u6210\u672c\u4e2d\u6263\u9664\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u95f4\u63a5\u8d39\u7528\u5206\u914d\u662f\u5426\u53d1\u751f\u4e86\u5f02\u5e38\u53d8\u5316\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 621\u3001622 \u548c 627 \u7684\u6240\u6709\u4f59\u989d\u662f\u5426\u90fd\u5df2\u8f6c\u5165\u8d26\u6237 154\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u8f6f\u4ef6\u4e2d\u7684\u6570\u636e\u662f\u5426\u4e0e Excel \u6210\u672c\u6838\u7b97\u8868\uff08\u5982\u679c\u4f7f\u7528\uff09\u76f8\u7b26\uff1f<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6210\u672c\u4f1a\u8ba1\u4ece\u6765\u90fd\u4e0d\u662f\u4e00\u4ef6\u5bb9\u6613\u7684\u4e8b\uff0c\u4f46\u5b83\u5374\u662f\u8861\u91cf\u4e13\u4e1a\u8d22\u52a1\u4eba\u5458\u4ef7\u503c\u7684\u771f\u6b63\u6807\u51c6\u3002\u57282026\u5e74\u7684\u6280\u672f\u80cc\u666f\u4e0b\uff0c\u7eaf\u7cb9\u7684\u8bb0\u8d26\u4f1a\u8ba1\u548c\u6218\u7565\u6210\u672c\u7ba1\u7406\u4e13\u5bb6\u4e4b\u95f4\u7684\u533a\u522b\uff0c\u5c31\u5728\u4e8e\u80fd\u5426\u9a7e\u9a6d\u6570\u5b57\u5e76\u8fd0\u7528\u6280\u672f\u6765\u4f18\u5316\u4f01\u4e1a\u7684\u73b0\u91d1\u6d41\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u5efa\u7acb\u6210\u672c\u6838\u7b97\u7cfb\u7edf\u3001\u9009\u62e9\u6700\u4f73\u5206\u914d\u65b9\u6cd5\u6216\u5c06\u4eba\u5de5\u667a\u80fd\u5de5\u5177\u5e94\u7528\u4e8e\u5176\u8fd0\u8425\u6d41\u7a0b\u65b9\u9762\u9047\u5230\u56f0\u96be\uff0c\u8bf7\u968f\u65f6\u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u83b7\u53d6\u8be6\u7ec6\u7684\u652f\u6301\u548c\u5efa\u8bae\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6765\u6e90\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vbpl.vn\/TW\/Pages\/vbpq-van-ban-goc.aspx?ItemID=66801\" target=\"_blank\" rel=\"noopener\">200\/2014\/TT-BTC \u901a\u51fd<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=186679\" target=\"_blank\" rel=\"noopener\">\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u51fd<\/a><\/span><\/strong><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><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 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\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>K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 c\u00f4ng vi\u1ec7c ghi ch\u00e9p s\u1ed5 s\u00e1ch m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh &#8220;tr\u00e1i tim&#8221; trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c chi ph\u00ed t\u1ea1o ra s\u1ea3n ph\u1ea9m gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn, n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8222","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\/8222","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=8222"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8222\/revisions"}],"predecessor-version":[{"id":8226,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8222\/revisions\/8226"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8223"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}