{"id":15240,"date":"2015-10-11T05:44:14","date_gmt":"2015-10-11T05:44:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15240"},"modified":"2015-10-13T03:00:48","modified_gmt":"2015-10-13T03:00:48","slug":"cong-viec-cua-ke-toan-xay-dung","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15240","title":{"rendered":"C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-15320\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/C\u00f4ng-vi\u1ec7c-c\u1ee7a-k\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-\u1ea3nh-ch\u00ednh-300x150.jpg\" alt=\"C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng - \u1ea3nh ch\u00ednh\" width=\"226\" height=\"113\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/C\u00f4ng-vi\u1ec7c-c\u1ee7a-k\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-\u1ea3nh-ch\u00ednh-300x150.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/C\u00f4ng-vi\u1ec7c-c\u1ee7a-k\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-\u1ea3nh-ch\u00ednh.jpg 480w\" sizes=\"(max-width: 226px) 100vw, 226px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang n\u00ean c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c n\u00e0y c\u0169ng c\u00f3 nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t nh\u1ea5t \u0111\u1ecbnh. \u0110\u1ec3 gi\u00fap c\u00e1c k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c t\u1ed1t h\u01a1n,\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a>\u00a0xin chia s\u1ebb t\u1ed5ng quan\u00a0 nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp ph\u1ea3i l\u00e0m trong DN.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft khi l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ea1n ph\u1ea3i \u0111\u1ecdc hi\u1ec3u \u0111\u01b0\u1ee3c b\u1ea3ng d\u1ef1 to\u00e1n hay quy\u1ebft to\u00e1n, bi\u1ebft so s\u00e1nh \u0111\u01b0\u1ee3c gi\u1eefa th\u1ef1c t\u1ebf v\u1edbi d\u1ef1 to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 ng\u00e0nh \u0111\u1eb7c th\u00f9, th\u1ebf n\u00ean ngo\u00e0i c\u00e1c m\u1eabu bi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc, \u0111\u1ec3 ph\u1ee5c v\u1ee5 b\u00e1o c\u00e1o n\u1ed9i b\u1ed9, c\u00e1c b\u1ea1n c\u1ea7n t\u1ea1o ra c\u00e1c m\u1eabu bi\u1ec3u b\u00e1o c\u00e1o m\u1edbi sao cho s\u00e1t v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c \u0111\u1ecbnh m\u1ee9c c\u1ee7a t\u1eebng h\u1ea1ng m\u1ee5c, v\u00e0 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i h\u1ecdc t\u1eadp \u0111\u1ec3 \u0111\u1ecdc \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n v\u1ec1 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Nh\u1eefng l\u01b0u \u00fd khi l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Khi \u0111\u00e3 tr\u00fang th\u1ea7u c\u00f4ng tr\u00ecnh tham gia th\u1ea7u, \u0111\u00e3 c\u00f3 gi\u00e1 tr\u1ecb, kh\u1ed1i l\u01b0\u1ee3ng tham gia th\u1ea7u c\u00f4ng tr\u00ecnh, k\u1ebf to\u00e1n d\u1ef1a v\u00e0o d\u1ef1 to\u00e1n \u0111\u00e3 tr\u00fang th\u1ea7u ti\u1ebfn h\u00e0nh b\u00f3c t\u00e1ch chi ph\u00ed \u0111\u1ec3 h\u1ea1ch to\u00e1n. T\u1ea1i sao trong x\u00e2y d\u1ef1ng k\u1ebf to\u00e1n l\u1ea1i ph\u1ea3i b\u00f3c t\u00e1ch chi ph\u00ed? B\u00f3c t\u00e1ch chi ph\u00ed nh\u1eb1m m\u1ee5c \u0111\u00edch hi\u1ec3u r\u00f5 \u0111\u01b0\u1ee3c chi ph\u00ed trong d\u1ef1 to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u00fang.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1ed7i m\u1ed9t c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c \u0111i k\u00e8m c\u00f3 m\u1ed9t d\u1ef1 to\u00e1n ri\u00eang. T\u1eeb \u0111\u00f3 t\u00e1ch chi ph\u00ed cho t\u1eebng c\u00f4ng tr\u00ecnh, \u0111i\u1ec3m kh\u00e1c bi\u1ec7t v\u1edbi h\u1ea1ch to\u00e1n trong th\u01b0\u01a1ng m\u1ea1i l\u00e0 chi ph\u00ed c\u1ee7a c\u00f4ng tr\u00ecnh n\u00e0o th\u00ec k\u1ebf to\u00e1n ph\u1ea3i t\u1eadp h\u1ee3p n\u00f3 v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u00f3. T\u1eadp h\u1ee3p c\u00e1c lo\u1ea1i chi ph\u00ed c\u1ea5u th\u00e0nh n\u00ean gi\u00e1 th\u1ea7u c\u00f4ng tr\u00ecnh b\u1eb1ng ho\u1eb7c g\u1ea7n b\u1eb1ng gi\u00e1 tr\u00ean b\u1ea3n d\u1ef1 to\u00e1n do b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt cung c\u1ea5p. D\u1ef1a v\u00e0o chi ph\u00ed \u0111\u00f3 \u0111\u1ec3\u00a0k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh xem l\u01b0\u1ee3ng ho\u00e1 \u0111\u01a1n \u0111\u01b0a v\u00e0o h\u1ea1ch to\u00e1n cho\u00a0c\u00f4ng tr\u00ecnh \u0111\u00f3 c\u00f3 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00f4ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Do \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 khi x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng n\u00ean gi\u00e1 x\u00e2y d\u1ef1ng m\u1ed7i n\u01a1i m\u1ed9t kh\u00e1c nhau do \u0111\u00f3 k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng ph\u1ea3i bi\u1ebft \u00e1p d\u1ee5ng \u0111\u00fang gi\u00e1 cho m\u1ed7i c\u00f4ng tr\u00ecnh \u1edf m\u1ed7i t\u1ec9nh l\u00e0 kh\u00e1c nhau.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng th\u01b0\u1eddng k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n n\u00ean khi t\u1eadp h\u1ee3p chi ph\u00ed ph\u1ea3i theo d\u00f5i chi ti\u1ebft chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang cho t\u1eebng c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Khi xu\u1ea5t v\u1eadt t\u01b0 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh m\u1ee9c theo d\u1ef1 to\u00e1n t\u1eebng c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n c\u1ee7a nh\u00e0 n\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng nh\u01b0: Gi\u00e1 \u0111\u1ea5t \u0111\u1ec1n b\u00f9, \u0111\u1ecbnh m\u1ee9c chi ph\u00ed, \u0111\u1ecbnh m\u1ee9c ti\u00eau hao NVL,\u2026<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n nghi\u1ec7m thu t\u1eebng h\u1ea1ng m\u1ee5c ho\u1eb7c\u00a0to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Cu\u1ed1i c\u00f9ng l\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n ghi nh\u1eadn doanh thu cho c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u1eebng h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, c\u1ea7n n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c chi ti\u1ebft t\u1eebng h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u1ec1 gi\u00e1 tr\u1ecb, th\u1eddi gian v\u00e0 c\u00e1c h\u1ea1ng m\u1ee5c ho\u00e0n th\u00e0nh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u1ea7n \u0111\u1ecdc k\u1ef9 d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh \u0111\u1ec3 n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed, khi xu\u1ea5t v\u1eadt t\u01b0 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh m\u1ee9c theo d\u1ef1 to\u00e1n t\u1eebng c\u00f4ng tr\u00ecnh. B\u00e1m s\u00e1t v\u00e0o b\u1ea3ng b\u00f3c t\u00e1ch chi ph\u00ed \u0111\u1ec3 theo d\u00f5i vi\u1ec7c \u0111\u01b0a chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u00e0o c\u00f3 theo \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Theo d\u00f5i chi ph\u00ed m\u00e1y, nh\u00e2n c\u00f4ng m\u00e1y theo t\u1eebng c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ki\u1ec3m tra t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed v\u1eadt t\u01b0, chi ph\u00ed nh\u00e2n c\u00f4ng, chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed d\u1ef1 to\u00e1n kh\u00e1c, ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch so v\u1edbi \u0111\u1ecbnh m\u1ee9c, c\u00e1c chi ph\u00ed kh\u00e1c ngo\u00e0i k\u1ebf ho\u1ea1ch, c\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i, m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng\u2026 \u0111\u1ed3ng th\u1eddi c\u00f3 nh\u1eefng b\u00e1o c\u00e1o v\u1ec1 s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf v\u1edbi \u0111\u1ecbnh m\u1ee9c c\u00f3 trong d\u1ef1 to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u00e1 c\u1ee7a c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng, th\u1ebf n\u00ean k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng ph\u1ea3i bi\u1ebft \u00e1p d\u1ee5ng \u0111\u00fang gi\u00e1 cho m\u1ed7i c\u00f4ng tr\u00ecnh \u1edf m\u1ed7i t\u1ec9nh c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u00f3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1ed7i h\u1ea1ng m\u1ee5c, c\u00f4ng tr\u00ecnh \u0111i k\u00e8m m\u1ed9t d\u1ef1 to\u00e1n ri\u00eang. Do v\u1eady khi h\u1ea1ch to\u00e1n chi ph\u00ed c\u1ee7a c\u00f4ng tr\u00ecnh n\u00e0o th\u00ec k\u1ebf to\u00e1n ph\u1ea3i t\u1eadp h\u1ee3p v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u00f3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">L\u1eadp v\u00e0 theo d\u00f5i b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n c\u00f4ng theo ti\u1ebfn \u0111\u1ed9 thi c\u00f4ng th\u1ef1c t\u1ebf, nh\u1eadt k\u00fd thi c\u00f4ng \u0111\u1ed1i v\u1edbi c\u00e1c m\u00e1y thi c\u00f4ng nh\u1eb1m x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u1ee9c ti\u00eau hao nhi\u00ean li\u1ec7u c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi c\u00e1c m\u00e1y ph\u1ee5c v\u1ee5 cho c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1eadp h\u1ee3p, ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 t\u00ednh ra gi\u00e1 th\u00e0nh t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh. Ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch gi\u00e1 th\u00e0nh h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, \u0111\u1ec1 xu\u1ea5t kh\u1ea3 n\u0103ng v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p h\u1ea1 gi\u00e1 th\u00e0nh m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 c\u00f3 hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Vi\u1ec7c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n, \u0111i\u1ec1u \u0111\u00f3 \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng ph\u1ea3i c\u00f3 nh\u1eefng c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd, theo d\u00f5i \u0111\u1ec3 c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ti\u1ebfn \u0111\u1ed9 thi c\u00f4ng v\u00e0 s\u1ef1 ph\u00e2n b\u1ed5 chi ph\u00ed cho t\u1eebng giai \u0111o\u1ea1n ho\u00e0n th\u00e0nh. B\u00ean c\u1ea1nh \u0111\u00f3 ph\u1ea3i theo d\u00f5i chi ti\u1ebft chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh khi ho\u00e0n th\u00e0nh nh\u1eb1m ph\u1ee5c v\u1ee5 cho vi\u1ec7c quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng trong t\u01b0\u01a1ng lai.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1eafp x\u1ebfp, l\u01b0u tr\u1eef c\u1ea9n th\u1eadn h\u1ed3 s\u01a1, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb m\u1ed9t c\u00e1ch khoa h\u1ecdc, d\u1ec5 t\u00ecm.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">L\u1eadp b\u00e1o c\u00e1o v\u1ec1 chi ph\u00ed s\u1ea3n xu\u1ea5t, t\u00ednh gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, cung c\u1ea5p ch\u00ednh x\u00e1c k\u1ecbp th\u1eddi c\u00e1c th\u00f4ng tin h\u1eefu d\u1ee5ng v\u1ec1 chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh ph\u1ee5c v\u1ee5 cho y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">L\u1eadp b\u00e1o c\u00e1o thu\u1ebf th\u00e1ng, qu\u00fd, v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u thanh tra, quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/kinh-nhiem-lam-ke-toan-xay-dung-xay-lap\/\">Kinh nhi\u1ec7m l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/ke-toan-xay-dung-va-quy-trinh-hach-toan\/\">K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/du-toan-cong-trinh-va-cach-xay-dung-chi-tieu-theo-doi-cua-ke-toan-2\/\">D\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng ch\u1ec9 ti\u00eau theo d\u00f5i c\u1ee7a k\u1ebf to\u00e1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-cong-viec-co-ban-cua-ke-toan-xay-dung\/\">Nh\u1eefng c\u00f4ng vi\u1ec7c c\u01a1 b\u1ea3n c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-doi-voi-truong-hop-hop-dong-xay-dung-quy-dinh-nha-thau-duoc-thanh-toan-theo-tien-do-ke-hoach-tk-337\/\">C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u2013 TK 337<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp ph\u1ea3i l\u00e0m trong doanh nghi\u1ec7p.<\/p>\n","protected":false},"author":7,"featured_media":15392,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1892],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15240"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15240"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15240\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15392"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15240"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}