{"id":8150,"date":"2015-08-12T06:30:34","date_gmt":"2015-08-12T06:30:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8150"},"modified":"2015-08-15T01:09:36","modified_gmt":"2015-08-15T01:09:36","slug":"mo-ta-cong-viec-cua-ke-toan-tong-hop","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8150","title":{"rendered":"M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p"},"content":{"rendered":"

\"M\u00f4<\/p>\n

K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/b> l\u00e0 vi\u1ec7c ghi ch\u00e9p, ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch t\u1ed5ng qu\u00e1t tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c ch\u1ec9 ti\u00eau gi\u00e1 tr\u1ecb\u00a0c\u1ee7a doanh nghi\u1ec7p.\u00a0\u0110\u00e2y l\u00e0 c\u00e1ch ph\u00e2n lo\u1ea1i k\u1ebf to\u00e1n theo m\u1ee9c \u0111\u1ed9, t\u00ednh ch\u1ea5t c\u1ee7a th\u00f4ng tin ph\u1ea3n \u00e1nh trong nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

Hi\u1ec7n nay k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111ang tr\u1edf th\u00e0nh m\u1ed9t ngh\u1ec1 quan tr\u1ecdng v\u00e0 c\u1ea7n thi\u1ebft.<\/span><\/p>\n

Do v\u1eady, \u0111\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p gi\u1ecfi \u00a0ngo\u00e0i vi\u1ec7c am hi\u1ec3u v\u1ec1 c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u00f2n c\u1ea7n ph\u1ea3i trau d\u1ed3i k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n h\u01a1n n\u1eefa v\u00e0 r\u00e8n luy\u1ec7n nh\u1eefng ph\u1ea9m ch\u1ea5t c\u1ea7n c\u00f3 trong ng\u00e0nh k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110\u1ec3 gi\u00fap b\u1ea1n \u0111\u1ecdc hi\u1ec3u h\u01a1n v\u1ec1 nh\u1eefng c\u00f4ng vi\u1ec7c m\u00e0 m\u1ed9t k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ph\u1ea3i l\u00e0m v\u00e0 nh\u1eefng ph\u1ea9m ch\u1ea5t c\u1ea7n c\u00f3 c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n, K\u1ebf to\u00e1n Centax<\/a> s\u1ebd m\u00f4 t\u1ea3 chi ti\u1ebft nh\u01b0 sau:\u00a0<\/span><\/p>\n

1. Ti\u00eau chu\u1ea9n y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/span>.\u00a0<\/strong><\/span><\/h2>\n

– N\u1eafm v\u1eefng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, \u00a0quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, c\u00f3 kh\u1ea3 n\u0103ng t\u1ed5ng h\u1ee3p v\u00e0 h\u01b0\u1edbng d\u1eabn<\/span>
\n – H\u01b0\u1edbng d\u1eabn, s\u1eafp x\u1ebfp v\u00e0 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng.<\/span>
\n – T\u1ed5ng h\u1ee3p v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh.<\/span>
\n– Th\u1ef1c hi\u1ec7n m\u1ec7nh l\u1ec7nh, \u00a0nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh.<\/span>
\n – C\u00f3 ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n v\u1ec1 l\u0129nh v\u1ef1c kinh doanh, quy tr\u00ecnh c\u00f4ng ngh\u1ec7, s\u1ea3n xu\u1ea5t trong c\u00f4ng ty<\/span>
\n – S\u1eed d\u1ee5ng m\u00e1y vi t\u00ednh th\u00e0nh th\u1ea1o ( ph\u1ea7n m\u1ec1m excel,\u00a0ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n).<\/span><\/p>\n

2.\u00a0Nhi\u1ec7m v\u1ee5<\/strong><\/span><\/h2>\n

– Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn, ph\u1ea7n h\u00e0nh, gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9, s\u1ed1 li\u1ec7u chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p.<\/span>
\n – Ki\u1ec3m tra c\u00e1c \u0111\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u1ee7a c\u00e1c ph\u1ea7n h\u00e0nh ho\u1eb7c \u0111\u01a1n v\u1ecb<\/span>
\n – Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu t\u1ed5ng h\u1ee3p ,c\u00e2n \u0111\u1ed1i gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p<\/span>
\n – Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u00f3 h\u1ee3p l\u00fd v\u00e0 kh\u1edbp \u0111\u00fang v\u1edbi c\u00e1c b\u00e1o c\u00e1o chi ti\u1ebft.<\/span>
\n – H\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n n\u1ed9i sinh, c\u00e1c b\u00fat to\u00e1n cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc khi l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>
\n – H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n cho c\u00e1c b\u1ed9 ph\u1eadn, ph\u1ea7n h\u00e0nh li\u00ean quan<\/span>
\n– Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu nh\u1eefng b\u00fat to\u00e1n n\u1ed9i sinh v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn, ph\u1ea7n h\u00e0nh li\u00ean quan<\/span>
\n– Theo d\u00f5i, ph\u00e2n t\u00edch v\u00e0 \u0111\u00f4n \u0111\u1ed1c c\u00f4ng n\u1ee3. \u0110\u1ec1 xu\u1ea5t x\u1eed l\u00fd c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3<\/span>
\n– \u0110\u1ec1 xu\u1ea5t nh\u1eefng b\u00fat to\u00e1n, ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o v\u00e0 m\u1eabu bi\u1ec3u b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p<\/span>
\n– Ki\u1ebfn ngh\u1ecb quy tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb trong \u0111\u01a1n v\u1ecb<\/span>
\n– L\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, qu\u1ea3n tr\u1ecb doanh thu, chi ph\u00ed<\/span>
\n – L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1eebng qu\u00fd, 6 th\u00e1ng, n\u0103m v\u00e0 c\u00e1c b\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh chi ti\u1ebft<\/span>
\n – In s\u1ed5 chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p, t\u1ed5ng h\u1ee3p theo c\u00f4ng ty theo quy \u0111\u1ecbnh<\/span>
\n– Tham gia ph\u1ed1i h\u1ee3p c\u00f4ng t\u00e1c ki\u1ec3m tra, ki\u1ec3m k\u00ea t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb c\u01a1 s\u1edf- Th\u1ed1ng k\u00ea v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n khi c\u00f3 y\u00eau c\u1ea7u<\/span>
\n – Cung c\u1ea5p s\u1ed1 li\u1ec7u cho ban gi\u00e1m \u0111\u1ed1c ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb ch\u1ee9c n\u0103ng khi c\u00f3 y\u00eau c\u1ea7u<\/span>
\n – Gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1, s\u1ed1 li\u1ec7u cho c\u01a1 quan thu\u1ebf, ki\u1ec3m to\u00e1n, thanh tra ki\u1ec3m tra theo y\u00eau c\u1ea7u c\u1ee7a ph\u1ee5 tr\u00e1ch v\u0103n ph\u00f2ng KT – TV<\/span>
\n – Ki\u1ebfn ngh\u1ecb v\u00e0 \u0111\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c c\u1ea3i ti\u1ebfn trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/span>
\n – L\u01b0u tr\u1eef d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh<\/span><\/p>\n

3. Quy\u1ec1n h\u1ea1n:<\/strong><\/span><\/h2>\n

– Tr\u1ef1c ti\u1ebfp y\u00eau c\u1ea7u c\u00e1c k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh, k\u1ebf to\u00e1n b\u1ed9 ph\u1eadn, c\u01a1 s\u1edf \u00a0\u0111i\u1ec1u ch\u1ec9nh c\u00e1c b\u00fat to\u00e1n, nghi\u1ec7p v\u1ee5 ph\u00e1t sinh ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u00fang<\/span>
\n – Y\u00eau c\u1ea7u k\u1ebf to\u00e1n vi\u00ean, nh\u1eefng c\u00e1 nh\u00e2n li\u00ean quan kh\u00e1c cung c\u1ea5p b\u00e1o c\u00e1o k\u1ecbp th\u1eddi \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh<\/span><\/p>\n

4. M\u1ed1i quan h\u1ec7:<\/strong><\/span><\/h2>\n

– Nh\u00e2n s\u1ef1 ch\u1ec9 \u0111\u1ea1o v\u00e0 b\u00e1o c\u00e1o ph\u1ee5 tr\u00e1ch ph\u00f2ng K\u1ebf to\u00e1n – t\u00e0i v\u1ee5, Gi\u00e1m \u0111\u1ed1c v\u00e0 ch\u1ee7 s\u1edf h\u1eefu theo quy \u0111\u1ecbnh<\/span>
\n – Nh\u1eadn th\u00f4ng tin v\u00e0 th\u00f4ng tin tr\u1ef1c ti\u1ebfp t\u1edbi c\u00e1c k\u1ebf to\u00e1n vi\u00ean<\/span>
\n – \u0110\u1ea3m b\u1ea3o y\u00eau c\u1ea7u b\u1ea3o m\u1eadt th\u00f4ng tin kinh t\u1ebf -t\u00e0i ch\u00ednh<\/span>
\n – Li\u00ean h\u1ec7 c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c th\u00f4ng qua ph\u1ee5 tr\u00e1ch ph\u00f2ng KT – TV ho\u1eb7c theo quy \u0111\u1ecbnh<\/span>:<\/span><\/p>\n

Xem th\u00eam:\u00a0<\/span><\/p>\n

Nh\u1eefng sai s\u00f3t d\u1ec5 g\u1eb7p ph\u1ea3i trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 vi\u1ec7c ghi ch\u00e9p, ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch t\u1ed5ng qu\u00e1t tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c ch\u1ec9 ti\u00eau gi\u00e1 tr\u1ecb\u00a0c\u1ee7a doanh nghi\u1ec7p.\u00a0\u0110\u00e2y l\u00e0 c\u00e1ch ph\u00e2n lo\u1ea1i k\u1ebf to\u00e1n theo m\u1ee9c \u0111\u1ed9, t\u00ednh ch\u1ea5t c\u1ee7a th\u00f4ng tin ph\u1ea3n \u00e1nh trong nghi\u1ec7p v\u1ee5 k\u1ebf..<\/p>\n","protected":false},"author":7,"featured_media":8855,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1015],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8150"}],"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=8150"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8150\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8855"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8150"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}