{"id":19339,"date":"2015-12-04T03:15:48","date_gmt":"2015-12-04T03:15:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19339"},"modified":"2015-12-04T11:05:53","modified_gmt":"2015-12-04T11:05:53","slug":"video-bai-giang-phuong-phap-lap-bang-can-doi-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19339","title":{"rendered":"Video B\u00e0i gi\u1ea3ng ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi nh\u1eefng b\u1ea1n sinh m\u1edbi ra tr\u01b0\u1eddng c\u0169ng nh\u01b0 nh\u1eefng b\u1ea1n \u0111\u00e3 l\u00e0m k\u1ebf to\u00e1n nhi\u1ec1u n\u0103m nh\u01b0ng vi\u1ec7c l\u00ean B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u1eabn g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n. Tham gia <a href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-toan-tong-hop-nang-cao\/\">L\u1edbp h\u1ecdc K\u1ebf to\u00e1n T\u1ed5ng h\u1ee3p n\u00e2ng cao<\/a> t\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">Trung t\u00e2m k\u1ebf to\u00e1n\u00a0Centax<\/a> c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c h\u00e0nh tr\u1ef1c ti\u1ebfp c\u00f9ng v\u1edbi s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a Chuy\u00ean gia B\u00f9i Th\u1ecb L\u1ec7 Ph\u01b0\u01a1ng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb \u00a0m\u1ed9t ph\u1ea7n b\u00e0i h\u1ecdc qua b\u00e0i vi\u1ebft <strong>Video B\u00e0i gi\u1ea3ng ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/span><br \/>\n<iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/qsXM11ApzIM\" width=\"466\" height=\"262\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c l\u01b0u \u00fd trong b\u00e0i gi\u1ea3ng nh\u01b0 sau:<\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Kh\u00e1i ni\u1ec7m<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 h\u00ecnh th\u1ee9c bi\u1ec3u hi\u1ec7n c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 l\u00e0 m\u1ed9t b\u00e1o c\u00e1o k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu, ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t to\u00e0n b\u1ed9 t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p theo hai c\u00e1c ph\u00e2n lo\u1ea1i v\u1ed1n: k\u1ebft c\u1ea5u v\u1ed1n v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh v\u1ed1n hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/span><\/p>\n<h2><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-19388\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Phuong-phap-lap-bang-can-doi-ke-toan1.jpg\" alt=\"Video B\u00e0i gi\u1ea3ng ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\" width=\"496\" height=\"302\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Phuong-phap-lap-bang-can-doi-ke-toan1.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Phuong-phap-lap-bang-can-doi-ke-toan1-300x183.jpg 300w\" sizes=\"(max-width: 496px) 100vw, 496px\" \/><\/h2>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. B\u1ea3n ch\u1ea5t<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n mang t\u00ednh th\u1eddi \u0111i\u1ec3m ch\u1ee9 kh\u00f4ng mang t\u00ednh th\u1eddi gian<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u00e1i ti\u1ec1n t\u1ec7 (gi\u00e1 tr\u1ecb)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t to\u00e0n b\u1ed9 t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n \u0111\u1ed3ng th\u1eddi theo hai c\u00e1ch ph\u00e2n lo\u1ea1i v\u1ed1n: k\u1ebft c\u1ea5u v\u1ed1n v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh. T\u00ednh c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n bi\u1ec3u di\u1ec5n b\u1eb1ng ph\u01b0\u01a1ng tr\u00ecnh:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + Ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i v\u1ed1n (theo k\u1ebft c\u1ea5u) v\u00e0 ngu\u1ed3n v\u1ed1n (theo ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n) t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft h\u01b0\u1edbng d\u1eabn l\u1eadp b\u1ea3ng C\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh tr\u00ean Excel c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i vi\u1ebft t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-lap-bang-can-doi-so-phat-sinh-tren-excel\/\">H\u01b0\u1edbng d\u1eabn l\u1eadp b\u1ea3ng C\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh tr\u00ean Excel<\/a><\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. K\u1ebft c\u1ea5u<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh hai ph\u1ea7n theo k\u1ebft c\u1ea5u d\u1ecdc: ph\u1ea7n tr\u00ean l\u00e0 ph\u1ea7n \u201cT\u00e0i S\u1ea3n\u201d, ph\u1ea7n d\u01b0\u1edbi l\u00e0 ph\u1ea7n \u201cNgu\u1ed3n v\u1ed1n\u201d<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o m\u1ee9c \u0111\u1ed9 linh ho\u1ea1t c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c t\u00ednh thanh kho\u1ea3n c\u1ee7a ngu\u1ed3n v\u1ed1n \u0111\u1ec3 s\u1eafp x\u1ebfp th\u1ee9 t\u1ef1 c\u00e1c ch\u1ec9 ti\u00eau trong t\u1eebng ph\u1ea7n theo t\u00ednh gi\u1ea3m d\u1ea7n. (T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n; N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n, n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n; v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ngu\u1ed3n kinh ph\u00ed v\u00e0 c\u00e1c qu\u1ef9).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebft c\u1ea5u ch\u00ednh c\u1ee7a b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia l\u00e0m 05 c\u1ed9t : C\u1ed9t ch\u1ec9 ti\u00eau (T\u00e0i s\u1ea3n, Ngu\u1ed3n v\u1ed1n): c\u1ed9t m\u00e3 s\u1ed1; thuy\u1ebft minh; c\u1ed9t s\u1ed1 \u0111\u1ea7u n\u0103m; c\u1ed9t s\u1ed1 cu\u1ed1i k\u1ef3;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong t\u1eebng ph\u1ea7n (t\u00e0i s\u1ea3n ho\u1eb7c ph\u1ea7n ngu\u1ed3n v\u1ed1n) \u0111\u01b0\u1ee3c chia th\u00e0nh 02 lo\u1ea1i, trong c\u00e1c lo\u1ea1i \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c m\u1ee5c, trong c\u00e1c m\u1ee5c \u0111\u01b0\u1ee3c chi ti\u1ebft th\u00e0nh c\u00e1c kho\u1ea3n\u2026<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i ph\u1ea7n k\u1ebft c\u1ea5u ch\u00ednh, b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 ph\u1ea7n ph\u1ee5: C\u00e1c ch\u1ec9 ti\u00eau chi ti\u1ebft ngo\u00e0i b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. \u0110\u1ed1i v\u1edbi TT200 ng\u01b0\u1eddi ta kh\u00f4ng s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng n\u1eefa.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft H\u01b0\u1edbng d\u1eabn l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n tr\u00ean Excel c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 theo d\u00f5i b\u00e0i vi\u1ebft \u00a0<a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-lap-bang-can-doi-ke-toan-theo-thong-tu-2002014tt-btc-tren-excel\/\">H\u01b0\u1edbng d\u1eabn l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC tr\u00ean excel<\/a><\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. C\u01a1 s\u1edf s\u1ed1 li\u1ec7u v\u00e0 c\u00f4ng vi\u1ec7c chu\u1ea9n b\u1ecb l\u1eadp BC\u0110KT<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.1 C\u01a1 s\u1edf s\u1ed1 li\u1ec7u:\u00a0Ngu\u1ed3n s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n tr\u01b0\u1edbc;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i I, II, III, IV v\u00e0 t\u00e0i kho\u1ea3n lo\u1ea1i 0 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p cu\u1ed1i k\u1ef3 l\u1eadp b\u00e1o c\u00e1o.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng C\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh c\u00e1c t\u00e0i kho\u1ea3n (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 ho\u1eb7c d\u01b0 c\u00f3 \u0111\u1ea7u k\u1ef3 ho\u1eb7c cu\u1ed1i k\u1ef3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 th\u00ec kh\u00f4ng ghi ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00f3 \u0111\u01b0\u1ee3c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.2 C\u00f4ng vi\u1ec7c chu\u1ea9n b\u1ecb<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c s\u1ed5 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan, v\u00ed d\u1ee5: c\u00e1c s\u1ed1 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u1edbi nhau: s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c s\u1ed5 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 kinh t\u1ebf (Ng\u00e2n h\u00e0ng, ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua\u2026) K\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh theo ph\u01b0\u01a1ng ph\u00e1p th\u00edch h\u1ee3p tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m qu\u1ef9, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft v\u00e0 ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u li\u00ean quan gi\u1eefa bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u1edbi th\u1ebb t\u00e0i s\u1ea3n, s\u1ed5 kho, s\u1ed5 k\u1ebf to\u00e1n\u2026 n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi, \u0111\u00fang v\u1edbi k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chu\u1ea9n b\u1ecb m\u1eabu bi\u1ec3u theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft h\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft \u00a0<a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-lap-va-trinh-bay-bang-can-doi-ke-toan-nam-theo-thong-tu-2002014tt-btc\/\">H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u1ea7y b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5. Ph\u01b0\u01a1ng ph\u00e1p chung l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d: C\u0103n c\u1ee9 v\u00e0o c\u1ed9t \u201cS\u1ed1 Cu\u1ed1i n\u0103m\u201d c\u1ee7a b\u00e1o c\u00e1o BC\u0110KT ng\u00e0y 31\/12\/n\u0103m tr\u01b0\u1edbc g\u1ea7n nh\u1ea5t \u0111\u1ec3 ghi v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng. C\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d kh\u00f4ng thay \u0111\u1ed5i trong 4 k\u1ef3 b\u00e1o c\u00e1o qu\u00fd c\u1ee7a n\u0103m nay.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u1ed9t s\u1ed1 \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d (N\u1ebfu b\u00e1o c\u00e1o theo qu\u00fd \u201cS\u1ed1 cu\u1ed1i qu\u00fd\u201d): C\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c s\u1ed5 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 li\u00ean quan (S\u1ed5 TL c\u1ea5p 1, c\u1ea5p 2, s\u1ed5 chi ti\u00eat\u2026) \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u00f3a s\u1ed5 \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o \u0111\u1ec3 l\u1eadp BCTC nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00e1c ch\u1ec9 ti\u00eau tr\u00ean BC\u0110KT c\u00f3 n\u1ed9i dung kinh t\u1ebf ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c TK (t\u00e0i kho\u1ea3n c\u1ea5p 1 ho\u1eb7c t\u00e0i kho\u1ea3n c\u1ea5p 2) th\u00ec c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp v\u00e0o s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ec3 ghi v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng trong b\u00e1o c\u00e1o theo nguy\u00ean t\u1eafc<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0&#8211; S\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng trong ph\u1ea7n \u201cT\u00e0i S\u1ea3n\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; S\u1ed1 d\u01b0 C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng trong ph\u1ea7n \u201cNgu\u1ed3n v\u1ed1n\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00e1c ch\u1ec9 ti\u00eau tr\u00ean BC\u0110KT c\u00f3 n\u1ed9i dung kinh t\u1ebf li\u00ean quan \u0111\u1ebfn nhi\u1ec1u t\u00e0i kho\u1ea3n, nhi\u1ec1u chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n th\u00ec c\u0103n c\u1ee9 v\u00e0o c\u00e1c s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n, c\u00e1c chi ti\u1ebft c\u00f3 li\u00ean quan t\u1ed5ng h\u1ee3p l\u1ea1i theo nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb: h\u1ee3p nh\u1ea5t \u0111\u1ec3 l\u1eadp<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea7n v\u00ed d\u1ee5 v\u00e0 gi\u1ea3i th\u00edch chi ti\u1ebft, khi tham gia kh\u00f3a h\u1ecdc t\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-toan-tong-hop-nang-cao\/\">L\u1edbp h\u1ecdc K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p n\u00e2ng cao <\/a>c\u00e1c b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn m\u1ed9t c\u00e1ch b\u00e0i b\u1ea3n, khoa h\u1ecdc v\u00e0 d\u1ec5 hi\u1ec3u<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft \u0111\u1ec3 l\u1ea5y s\u1ed1 li\u1ec7u ghi v\u00e0o b\u1ea3ng C\u0110KT:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; TK c\u00f4ng n\u1ee3: <\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Ph\u1ea3i ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Theo d\u00f5i hai v\u1ebf, kh\u00f4ng b\u00f9 tr\u1eeb l\u1eabn nhau: d\u01b0 n\u1ee3 ghi v\u00e0o \u201cT\u00e0i s\u1ea3n\u201d, d\u01b0 C\u00f3 ghi v\u00e0o \u201cNgu\u1ed3n v\u1ed1n\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; TK \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, TK chi ph\u00ed:\u00a0 Ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n, ho\u1eb7c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ T\u00e0i kho\u1ea3n 229, 214: ghi s\u1ed1 \u00e2m<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ C\u00e1c t\u00e0i kho\u1ea3n 412, 413, 421 n\u1ebfu c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ec3\u00a0 ghi v\u00e0o ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng trong ph\u1ea7n \u201cNgu\u1ed3n v\u1ed1n\u201d b\u1eb1ng s\u1ed1 \u00e2m, (d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong \u0111\u1ea7u ngo\u1eb7c \u0111\u01a1n)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ \u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau ngo\u00e0i B\u1ea3ng c\u00e2n \u0111\u1ed1i c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 0 c\u00f3 li\u00ean quan \u0111\u1ec3 ghi v\u00e0o nh\u1eefng ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t ph\u1ea7n nh\u1ecf \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn trong b\u00e0i gi\u1ea3ng l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Tham gia kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p n\u00e2ng cao, b\u1ea1n c\u00f2n \u0111\u01b0\u1ee3c th\u1ef1c h\u00e0nh ngay tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf t\u1ea1i m\u1ed9t doanh nghi\u1ec7p. C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u chi ti\u1ebft c\u00e1c kh\u00f3a h\u1ecdc m\u1eddi b\u1ea1n theo d\u00f5i \u1edf link d\u01b0\u1edbi \u0111\u00e2y<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-toan-tong-hop-co-ban\/\">Kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u01a1 b\u1ea3n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-toan-tong-hop-nang-cao\/\">Kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p n\u00e2ng cao<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-toan-san-xuat\/\">Kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t chuy\u00ean s\u00e2u<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi nh\u1eefng b\u1ea1n sinh m\u1edbi ra tr\u01b0\u1eddng c\u0169ng nh\u01b0 nh\u1eefng b\u1ea1n \u0111\u00e3 l\u00e0m k\u1ebf to\u00e1n nhi\u1ec1u n\u0103m nh\u01b0ng vi\u1ec7c l\u00ean B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u1eabn g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n. Tham gia L\u1edbp h\u1ecdc K\u1ebf to\u00e1n T\u1ed5ng h\u1ee3p n\u00e2ng cao t\u1ea1i Centax c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c h\u00e0nh tr\u1ef1c ti\u1ebfp c\u00f9ng v\u1edbi s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a Chuy\u00ean gia B\u00f9i Th\u1ecb L\u1ec7 Ph\u01b0\u01a1ng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb  m\u1ed9t ph\u1ea7n b\u00e0i h\u1ecdc qua b\u00e0i vi\u1ebft Video B\u00e0i gi\u1ea3ng ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19387,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2325],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19339"}],"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=19339"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19339\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19387"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19339"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}