{"id":6702,"date":"2015-08-06T06:56:11","date_gmt":"2015-08-06T06:56:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6702"},"modified":"2015-08-07T10:30:24","modified_gmt":"2015-08-07T10:30:24","slug":"mot-so-dieu-can-biet-ve-hach-toan-ke-toan-phap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6702","title":{"rendered":"M\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n Ph\u00e1p"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

\"128-01\"<\/a>L\u1edcI N\u00d3I\u00a0\u0110\u1ea6U<\/b><\/span><\/p>\n

KH\u00c1I QU\u00c1T CHUNG V\u1ec0 H\u1ec6 TH\u1ed0NG K\u1ebe TO\u00c1N PH\u00c1P<\/strong><\/span><\/p>\n

I. M\u1ed8T S\u1ed0 V\u1ea4N \u0110\u1ec0 V\u1ec0 B\u1ea2N CH\u1ea4T, \u0110\u1ed0I T\u01af\u1ee2NG V\u00c0 PH\u01af\u01a0NG PH\u00c1P H\u1ea0CH TO\u00c1N K\u1ebe TO\u00c1N.<\/strong><\/span><\/p>\n

1. B\u1ea3n ch\u1ea5t.<\/strong><\/span><\/p>\n

K\u1ebf to\u00e1n ph\u00e1p l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111o l\u01b0\u1eddng v\u00e0 t\u00ednh to\u00e1n cho qu\u1ea3n l\u00fd v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c quan t\u00e2m c\u00e1c th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh; Gi\u00fap cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh ph\u00f9 h\u1ee3p.<\/span><\/p>\n

Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n: c\u00f3 t\u00e1c d\u1ee5ng cung c\u1ea5p th\u00f4ng tin cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau<\/span><\/p>\n

+ \u00a0C\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/span><\/p>\n

+ \u00a0C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

+ \u00a0Nh\u1eefng ng\u01b0\u1eddi cung c\u1ea5p t\u00edn d\u1ee5ng.<\/span><\/p>\n

+ \u00a0C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd c\u1ee7a Nh\u00e0 N\u01b0\u1edbc.<\/span><\/p>\n

+ \u00a0C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c, nh\u01b0: nh\u00e0 cung c\u1ea5p, kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean, …<\/span><\/p>\n

– \u00a0 Nhi\u1ec7m v\u1ee5:<\/span><\/p>\n

+ \u00a0Ghi nh\u1eadn, ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong m\u1ed9t t\u1ed5 ch\u1ee9c, m\u1ed9t \u0111\u01a1n v\u1ecb n\u00ean ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

+ \u00a0Ph\u00e2n lo\u1ea1i, t\u1eadp h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/p>\n

+ \u00a0Kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

+ \u00a0Ghi c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh hay k\u1ebft chuy\u1ec3n c\u1ea7n thi\u1ebft.<\/span><\/p>\n

+ \u00a0L\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n.<\/span><\/p>\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng.<\/strong><\/span><\/p>\n

– \u00a0T\u00e0i s\u1ea3n (t\u00e0i s\u1ea3n c\u00f3): l\u00e0 to\u00e0n b\u1ed9 nh\u1eefng th\u1ee9 h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh m\u00e0 doanh nghi\u1ec7p \u0111ang qu\u1ea3n l\u00fd v\u00e0 n\u1eafm quy\u1ec1n v\u1edbi m\u1ee5c \u0111\u00edch thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

Bao g\u1ed3m 2 lo\u1ea1i ch\u00ednh l\u00e0: TSL\u0110 v\u00e0 TSB\u0110.<\/span><\/p>\n

– Ngu\u1ed3n v\u1ed1n (t\u00e0i s\u1ea3n n\u1ee3): ph\u1ea3n \u00e1nh ngu\u1ed3n h\u00ecnh th\u00e0nh n\u00ean c\u00e1c t\u00e0i s\u1ea3n c\u00f3 trong doanh nghi\u1ec7p , g\u1ed3m 2 ngu\u1ed3n: NVCSH v\u00e0 C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

– \u00a0Qu\u00e1 tr\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– \u00a0C\u00e1c m\u1ed1i quan h\u1ec7 kinh t\u1ebf, ph\u00e1p l\u00fd: t\u1ed5ng t\u00e0i s\u1ea3n c\u00f3 = t\u1ed5ng t\u00e0i s\u1ea3n n\u1ee3, …<\/span><\/p>\n

3. H\u1ec7 th\u1ed1ng ph\u01b0\u01a1ng ph\u00e1p nghi\u00ean c\u1ee9u c\u1ee7a k\u1ebf to\u00e1n.<\/strong><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1.<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n.<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u lu\u1eadn v\u0103n k\u1ebf to\u00e1n \u0111\u1ec1 t\u00e0i: M\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n Ph\u00e1p. M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":7177,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[830],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6702"}],"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=6702"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6702\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7177"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6702"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}