{"id":19244,"date":"2015-12-03T10:30:56","date_gmt":"2015-12-03T10:30:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19244"},"modified":"2015-12-03T10:08:19","modified_gmt":"2015-12-03T10:08:19","slug":"video-bai-giang-ket-cau-cua-tai-khoan-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19244","title":{"rendered":"Video b\u00e0i gi\u1ea3ng K\u1ebft c\u1ea5u c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a k\u1ebft c\u1ea5u chung t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc n\u00e0o m\u00e0 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i kho\u1ea3n. V\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong ti\u1ebft h\u1ecdc c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-toan-tong-hop-co-ban\/\">L\u1edbp k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u01a1 b\u1ea3n<\/a> c\u1ee7a K\u1ebf to\u00e1n Centax. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft <strong>Video b\u00e0i gi\u1ea3ng K\u1ebft c\u1ea5u c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n<p><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/48A3uoPyluc\" width=\"466\" height=\"262\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u1ea5n \u0111\u1ec1 1: K\u1ebft c\u1ea5u chung c\u1ee7a t\u00e0i kho\u1ea3n\u00a0<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i kho\u1ea3n l\u00e0 m\u1ed9t trang s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia l\u00e0m 2 ph\u1ea7n, ph\u1ea7n b\u00ean tr\u00e1i g\u1ecdi l\u00e0 b\u00ean N\u1ee3, ph\u1ea7n b\u00ean ph\u1ea3i g\u1ecdi l\u00e0 b\u00ean C\u00f3. Hai b\u00ean N\u1ee3, C\u00f3 ph\u1ea3n \u00e1nh hai h\u01b0\u1edbng v\u1eadn \u0111\u1ed9ng bi\u1ebfn \u0111\u1ed5i kh\u00e1c nhau c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n, th\u01b0\u1eddng l\u00e0 t\u0103ng l\u00ean hay gi\u1ea3m xu\u1ed1ng. Trong k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n: N\u1ee3, C\u00f3 ch\u1ec9 l\u00e0 thu\u1eadt ng\u1eef mang t\u00ednh ch\u1ea5t quy \u01b0\u1edbc chung c\u1ee7a k\u1ebf to\u00e1n, ch\u1ee9 kh\u00f4ng ph\u1ea3i n\u1ee3 c\u00e1i g\u00ec hay c\u00f3 c\u00e1i g\u00ec.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u1ea5n \u0111\u1ec1 2: Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea1ch to\u00e1n theo t\u1eebng b\u00ean c\u1ee7a T\u00e0i kho\u1ea3n: T\u0103ng ghi m\u1ed9t b\u00ean, gi\u1ea3m ghi m\u1ed9t b\u00ean<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong 1 b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n: T\u1ed5ng N\u1ee3 = T\u1ed5ng C\u00f3\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">=&gt; <strong>T\u1ed5ng T\u00e0i S\u1ea3n = T\u1ed5ng Ngu\u1ed3n V\u1ed1n\u00a0<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ed9t s\u1ed1 nh\u00f3m T\u00e0i kho\u1ea3n \u0111\u1eb7c bi\u1ec7t:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ TK l\u01b0\u1ee1ng t\u00ednh: l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 2 b\u00ean<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-khoan-phai-thu-cua-khach-hang-tk-131\/\">TK 131<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-khoan-phai-tra-cho-nguoi-ban-tk-331\/\">TK 331<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 333<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ TK \u0111i\u1ec1u ch\u1ec9nh: l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u1ee7a 1 t\u00e0i kho\u1ea3n kh\u00e1c<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebft c\u1ea5u: K\u1ebft c\u1ea5u TK \u0111i\u1ec1u ch\u1ec9nh s\u1ebd ng\u01b0\u1ee3c l\u1ea1i v\u1edbi TK m\u00e0 n\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-hao-mon-tai-san-co-dinh-tk-214\/\">TK 214<\/a> \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m cho <a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-giam-tai-san-co-dinh-huu-hinh-tk-211\/\">TK 211<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 421 \u0111i\u1ec1u ch\u1ec9nh cho Ngu\u1ed3n v\u1ed1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 tham gia c\u00e1c bu\u1ed5i \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n c\u01a1 b\u1ea3n c\u1ee7a Centax c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd <span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-toan-tong-hop-co-ban\/\"><span style=\"font-size: 14pt;\">t\u1ea1i \u0111\u00e2y<\/span><\/a><\/strong><\/span><\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-toan-tong-hop-co-ban\/\" target=\"_blank\">Chi ti\u1ebft v\u1ec1 n\u1ed9i dung kh\u00f3a h\u1ecdc K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u01a1 b\u1ea3n<\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a k\u1ebft c\u1ea5u chung t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc n\u00e0o m\u00e0 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i kho\u1ea3n. V\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong ti\u1ebft h\u1ecdc c\u1ee7a L\u1edbp k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u01a1 b\u1ea3n c\u1ee7a K\u1ebf to\u00e1n Centax. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Video b\u00e0i gi\u1ea3ng K\u1ebft c\u1ea5u c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19314,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2318],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19244"}],"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=19244"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19244\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19314"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19244"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}