{"id":14424,"date":"2024-10-13T10:14:10","date_gmt":"2024-10-13T03:14:10","guid":{"rendered":"https:\/\/arito.vn\/?p=14424"},"modified":"2025-06-16T16:33:49","modified_gmt":"2025-06-16T09:33:49","slug":"ke-toan-doanh-nghiep-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ke-toan-doanh-nghiep-la-gi\/","title":{"rendered":"Accounting what is the business? The requirements for business accounting"},"content":{"rendered":"

K\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a><\/strong> l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 thi\u1ebfu trong b\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c kinh doanh n\u00e0o, \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 cung c\u1ea5p c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft cho qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh. T\u1eeb vi\u1ec7c ghi ch\u00e9p, ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u \u0111\u1ebfn l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a Arito<\/a><\/strong> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m, c\u00e1c th\u00e0nh ph\u1ea7n v\u00e0 quy tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p, c\u00f9ng v\u1edbi nh\u1eefng y\u00eau c\u1ea7u c\u1ea7n c\u00f3 \u0111\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t k\u1ebf to\u00e1n vi\u00ean chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n

1. K\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00e0 g\u00ec?\u00a0<\/b><\/h2>\n

K\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh, kinh t\u1ebf d\u01b0\u1edbi d\u1ea1ng gi\u00e1 tr\u1ecb, hi\u1ec7n v\u1eadt v\u00e0 th\u1eddi gian lao \u0111\u1ed9ng.<\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh kinh doanh v\u00e0 s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng, th\u01b0\u1eddng \u0111\u01b0\u1ee3c chia th\u00e0nh hai m\u1ea3ng ch\u00ednh: k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 k\u1ebf to\u00e1n thu\u1ebf.<\/span><\/p>\n

\"k\u1ebf<\/p>\n

2. K\u1ebf to\u00e1n doanh nghi\u1ec7p g\u1ed3m c\u00e1c th\u00e0nh ph\u1ea7n n\u00e0o?<\/b><\/h2>\n

Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, k\u1ebf to\u00e1n doanh nghi\u1ec7p g\u1ed3m c\u00e1c th\u00e0nh ph\u1ea7n sau:<\/span><\/p>\n

    \n
  • K\u1ebf to\u00e1n<\/b>: G\u1ed3m k\u1ebf to\u00e1n h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, s\u1ea3n ph\u1ea9m, k\u1ebf to\u00e1n chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/li>\n
  • Giao d\u1ecbch<\/b>: Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t giao d\u1ecbch ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh, c\u00f9ng c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
  • H\u1ea1ch to\u00e1n<\/b>: G\u1ed3m h\u1ea1ch to\u00e1n v\u1edbi \u0111\u1ed1i t\u00e1c (ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua), h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u1edbi nh\u00e2n vi\u00ean, ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng, v\u00e0 v\u1edbi ng\u00e2n s\u00e1ch.<\/span><\/li>\n<\/ul>\n

    3. C\u00f4ng vi\u1ec7c v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><\/h2>\n

    Nh\u1eefng nhi\u1ec7m v\u1ee5 c\u01a1 b\u1ea3n c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n

      \n
    • Thu th\u1eadp v\u00e0 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 ti\u1ebfn h\u00e0nh x\u1eed l\u00fd, t\u00ednh to\u00e1n, \u0111\u1ed1i chi\u1ebfu, ghi nh\u1eadn, v\u00e0 h\u1ea1ch to\u00e1n c\u00f4ng n\u1ee3.<\/span><\/li>\n
    • Ki\u1ec3m tra, h\u1ea1ch to\u00e1n, in \u1ea5n v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o s\u1eafp x\u1ebfp khoa h\u1ecdc, c\u1ea9n th\u1eadn.<\/span><\/li>\n
    • L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb \u0111\u1ecbnh k\u1ef3 ho\u1eb7c theo y\u00eau c\u1ea7u, gi\u00fap l\u00e3nh \u0111\u1ea1o c\u00f3 d\u1eef li\u1ec7u \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n
    • K\u00ea khai, b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng, qu\u00fd, n\u0103m v\u00e0 n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3 ph\u00e1t sinh) theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n

      \"K\u1ebf<\/p>\n

      4. Quy tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/b><\/h2>\n

      Quy tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u1eddng g\u1ed3m c\u00e1c b\u01b0\u1edbc:<\/span><\/p>\n

      B\u01b0\u1edbc 1: T\u1ed5ng h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/b><\/h3>\n

      X\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn doanh thu, chi ph\u00ed, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n.<\/span><\/p>\n

      B\u01b0\u1edbc 2: L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n g\u1ed1c<\/b><\/h3>\n

      Ch\u1ee9ng t\u1eeb g\u1ed1c bao g\u1ed3m c\u00e1c h\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t nh\u1eadp kho, v\u00e0 l\u1ec7nh thu chi ti\u1ec1n m\u1eb7t, l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 x\u00e1c nh\u1eadn c\u00e1c giao d\u1ecbch kinh t\u1ebf trong doanh nghi\u1ec7p.<\/span><\/p>\n

      B\u01b0\u1edbc 3: Ghi s\u1ed5 k\u1ebf to\u00e1n<\/b><\/h3>\n

      D\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ghi s\u1ed5 c\u00e1c b\u00fat to\u00e1n theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

      B\u01b0\u1edbc 4: Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 k\u1ebft chuy\u1ec3n<\/b><\/h3>\n

      Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111o l\u01b0\u1eddng doanh thu, chi ph\u00ed ch\u00ednh x\u00e1c, chu\u1ea9n b\u1ecb cho vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      B\u01b0\u1edbc 5: L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/b><\/h3>\n

      B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh gi\u00fap ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n trong k\u1ef3 b\u00e1o c\u00e1o v\u00e0 t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      B\u01b0\u1edbc 6: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h3>\n

      \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u1eadp t\u1edd khai v\u00e0 b\u00e1o c\u00e1o thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu chu\u1ea9n \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch.<\/span><\/p>\n

      5. Y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><\/h2>\n

      M\u1ed9t s\u1ed1 k\u1ef9 n\u0103ng m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n c\u00f3:<\/span><\/p>\n

        \n
      1. N\u1eafm v\u1eefng ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/b>: K\u1ebf to\u00e1n l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh thu\u1ebf. Do \u0111\u00f3, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n hi\u1ec3u s\u00e2u v\u1ec1 chuy\u00ean m\u00f4n v\u00e0 quy tr\u00ecnh nghi\u1ec7p v\u1ee5 \u0111\u1ec3 tr\u00e1nh sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang chu\u1ea9n.<\/span><\/li>\n
      2. Ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/b>: K\u1ebf to\u00e1n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c thay \u0111\u1ed5i trong ph\u00e1p lu\u1eadt, th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh. Vi\u1ec7c th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt nh\u1eefng quy \u0111\u1ecbnh m\u1edbi gi\u00fap k\u1ebf to\u00e1n \u0111\u1ea3m b\u1ea3o c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/li>\n
      3. Kh\u1ea3 n\u0103ng t\u01b0 duy v\u00e0 ph\u00e2n t\u00edch logic<\/b>: K\u1ebf to\u00e1n c\u1ea7n c\u00f3 kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch v\u00e0 t\u01b0 duy logic \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, bi\u1ebfn ch\u00fang th\u00e0nh th\u00f4ng tin h\u1eefu \u00edch. T\u1eeb \u0111\u00f3, h\u1ecd c\u00f3 th\u1ec3 cung c\u1ea5p l\u1eddi khuy\u00ean ho\u1eb7c \u0111\u00f3ng g\u00f3p \u00fd ki\u1ebfn cho l\u00e3nh \u0111\u1ea1o trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kinh doanh v\u00e0 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/li>\n
      4. N\u00e2ng cao tr\u00ecnh \u0111\u1ed9 ngo\u1ea1i ng\u1eef v\u00e0 tin h\u1ecdc v\u0103n ph\u00f2ng<\/b>: Tin h\u1ecdc v\u0103n ph\u00f2ng l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap k\u1ebf to\u00e1n x\u1eed l\u00fd d\u1eef li\u1ec7u, l\u1eadp b\u00e1o c\u00e1o nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c. B\u00ean c\u1ea1nh \u0111\u00f3, ngo\u1ea1i ng\u1eef gi\u00fap k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 ti\u1ebfp c\u1eadn t\u00e0i li\u1ec7u qu\u1ed1c t\u1ebf, m\u1edf r\u1ed9ng ki\u1ebfn th\u1ee9c v\u00e0 l\u00e0m vi\u1ec7c trong c\u00e1c m\u00f4i tr\u01b0\u1eddng kinh doanh \u0111a qu\u1ed1c gia.<\/span><\/li>\n
      5. K\u1ef9 n\u0103ng giao ti\u1ebfp v\u00e0 th\u01b0\u01a1ng l\u01b0\u1ee3ng<\/b>: Giao ti\u1ebfp v\u00e0 \u0111\u00e0m ph\u00e1n l\u00e0 nh\u1eefng k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft trong vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o, gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u cho l\u00e3nh \u0111\u1ea1o, ho\u1eb7c th\u1ea3o lu\u1eadn v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c. Kh\u1ea3 n\u0103ng n\u00e0y c\u0169ng gi\u00fap k\u1ebf to\u00e1n vi\u00ean t\u1ea1o d\u1ef1ng m\u1ed1i quan h\u1ec7 t\u1ed1t v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng, v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/li>\n
      6. Trung th\u1ef1c, t\u1ec9 m\u1ec9 v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m cao<\/b>: K\u1ebf to\u00e1n c\u1ea7n lu\u00f4n trung th\u1ef1c, ch\u00ednh x\u00e1c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi c\u00f4ng vi\u1ec7c m\u00ecnh l\u00e0m. T\u00ednh t\u1ec9 m\u1ec9 trong vi\u1ec7c ki\u1ec3m tra s\u1ed1 li\u1ec7u v\u00e0 c\u00e1c b\u00e1o c\u00e1o gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o m\u1ecdi ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n \u0111\u1ec1u tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 mang l\u1ea1i l\u1ee3i \u00edch cho doanh nghi\u1ec7p.<\/span><\/li>\n<\/ol>\n

        Nh\u1eefng k\u1ef9 n\u0103ng n\u00e0y gi\u00fap k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u00ednh x\u00e1c m\u00e0 c\u00f2n \u0111\u00f3ng g\u00f3p v\u00e0o vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng.<\/span><\/p>\n

        \"Nh\u1eefng<\/p>\n

        6. C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><\/h2>\n

        \u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><\/h3>\n

        C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 8 c\u1ee7a <\/span>Lu\u1eadt K\u1ebf to\u00e1n 2015<\/b>, \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n bao g\u1ed3m:<\/span><\/p>\n

          \n
        1. Ti\u1ec1n, v\u1eadt t\u01b0 v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b>: Ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh c\u1ee7a \u0111\u01a1n v\u1ecb, bao g\u1ed3m ti\u1ec1n m\u1eb7t, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v\u1eadt t\u01b0 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n
        2. Ngu\u1ed3n kinh ph\u00ed, qu\u1ef9<\/b>: Qu\u1ea3n l\u00fd v\u00e0 ghi nh\u1eadn c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3, v\u1ed1n kinh doanh, c\u00e1c qu\u1ef9 d\u1ef1 ph\u00f2ng v\u00e0 qu\u1ef9 kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n
        3. C\u00e1c kho\u1ea3n thanh to\u00e1n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/b>: Ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thanh to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 thanh to\u00e1n v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n
        4. Thu, chi v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch thu, chi ho\u1ea1t \u0111\u1ed9ng<\/b>: Ghi nh\u1eadn c\u00e1c kho\u1ea3n thu nh\u1eadp, chi ph\u00ed v\u00e0 x\u1eed l\u00fd c\u00e1c ch\u00eanh l\u1ec7ch gi\u1eefa thu v\u00e0 chi trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n
        5. Thu, chi v\u00e0 k\u1ebft d\u01b0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b>: \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan \u0111\u1ebfn nh\u00e0 n\u01b0\u1edbc, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn thu, chi v\u00e0 k\u1ebft d\u01b0 li\u00ean quan \u0111\u1ebfn ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n
        6. \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng nh\u00e0 n\u01b0\u1edbc<\/b>: Ghi nh\u1eadn c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh v\u00e0 t\u00edn d\u1ee5ng c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/span><\/li>\n
        7. N\u1ee3 v\u00e0 x\u1eed l\u00fd n\u1ee3 c\u00f4ng<\/b>: Qu\u1ea3n l\u00fd v\u00e0 ghi nh\u1eadn c\u00e1c kho\u1ea3n n\u1ee3 c\u00f4ng, bao g\u1ed3m vi\u1ec7c x\u1eed l\u00fd v\u00e0 thanh to\u00e1n n\u1ee3.<\/span><\/li>\n
        8. T\u00e0i s\u1ea3n c\u00f4ng<\/b>: Ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd c\u00e1c t\u00e0i s\u1ea3n c\u00f4ng thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n
        9. T\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n ph\u1ea3i thu, ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 kh\u00e1c<\/b> c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n: Ghi nh\u1eadn c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ol>\n

          Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n di\u1ec7n ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, b\u1ea3o \u0111\u1ea3m s\u1ef1 minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

          Ng\u01b0\u1eddi h\u1ecdc k\u1ebf to\u00e1n doanh nghi\u1ec7p tr\u00ecnh \u0111\u1ed9 cao \u0111\u1eb3ng \u0111\u01b0\u1ee3c trang b\u1ecb nh\u1eefng k\u1ef9 n\u0103ng n\u00e0o?<\/b><\/h3>\n

          Theo ti\u1ec3u m\u1ee5c 3 M\u1ee5c 4A c\u1ee7a Th\u00f4ng t\u01b0 41\/2018\/TT-BL\u0110TBXH, ng\u01b0\u1eddi h\u1ecdc k\u1ebf to\u00e1n doanh nghi\u1ec7p tr\u00ecnh \u0111\u1ed9 cao \u0111\u1eb3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c trang b\u1ecb nh\u1eefng k\u1ef9 n\u0103ng quan tr\u1ecdng sau:<\/span><\/p>\n

            \n
          • T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n<\/b>: Bi\u1ebft c\u00e1ch thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/li>\n
          • Thi\u1ebft l\u1eadp quan h\u1ec7 v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh<\/b>: X\u00e2y d\u1ef1ng m\u1ed1i quan h\u1ec7 chuy\u00ean nghi\u1ec7p v\u1edbi ng\u00e2n h\u00e0ng, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd ch\u1ee9c n\u0103ng.<\/span><\/li>\n
          • Qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b>: L\u1eadp, ki\u1ec3m tra, ph\u00e2n lo\u1ea1i v\u00e0 x\u1eed l\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n cho t\u1eebng v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c.<\/span><\/li>\n
          • Ghi s\u1ed5 k\u1ebf to\u00e1n<\/b>: S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/span><\/li>\n
          • X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed<\/b>: T\u1ea1o ra c\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed h\u1ee3p l\u00fd ph\u1ee5c v\u1ee5 cho vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed.<\/span><\/li>\n
          • Qu\u1ea3n l\u00fd doanh thu v\u00e0 chi ph\u00ed<\/b>: Ph\u00e2n b\u1ed5 doanh thu, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 tr\u00edch tr\u01b0\u1edbc theo c\u01a1 s\u1edf d\u1ed3n t\u00edch ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n
          • Qu\u1ea3n l\u00fd ngo\u1ea1i t\u1ec7<\/b>: \u0110i\u1ec1u ch\u1ec9nh t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
          • L\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh<\/b>: X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee5 th\u1ec3, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
          • L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf<\/b>: Bi\u1ebft c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 k\u00ea khai thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n
          • X\u00e2y d\u1ef1ng b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb<\/b>: Ph\u00e2n t\u00edch, x\u00e2y d\u1ef1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh c\u1ee7a l\u00e3nh \u0111\u1ea1o.<\/span><\/li>\n
          • Ph\u00e2n t\u00edch t\u00e0i ch\u00ednh<\/b>: Ph\u00e2n t\u00edch m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh, kinh t\u1ebf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
          • Ki\u1ec3m tra c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/b>: \u0110\u00e1nh gi\u00e1 c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 v\u00e0 t\u00ednh h\u1ee3p ph\u00e1p.<\/span><\/li>\n
          • Cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf<\/b>: \u0110\u1ea3m b\u1ea3o cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 h\u1ed7 tr\u1ee3 l\u00e3nh \u0111\u1ea1o trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n
          • Tham m\u01b0u cho l\u00e3nh \u0111\u1ea1o<\/b>: \u0110\u01b0a ra c\u00e1c \u00fd ki\u1ebfn c\u1ea3i ti\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh sao cho \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/li>\n
          • B\u00e1o c\u00e1o v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p<\/b>: B\u00e1o c\u00e1o k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p nh\u1eb1m \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao hi\u1ec7u qu\u1ea3.<\/span><\/li>\n
          • S\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 ph\u1ea7n m\u1ec1m<\/b>: S\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 2-3 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng d\u1ee5ng, c\u00f9ng v\u1edbi ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai, k\u00ea khai h\u1ea3i quan, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1eef k\u00fd s\u1ed1.<\/span><\/li>\n
          • Ngo\u1ea1i ng\u1eef<\/b>: S\u1eed d\u1ee5ng ngo\u1ea1i ng\u1eef c\u01a1 b\u1ea3n, \u0111\u1ea1t tr\u00ecnh \u0111\u1ed9 b\u1eadc 2\/6 theo Khung n\u0103ng l\u1ef1c ngo\u1ea1i ng\u1eef c\u1ee7a Vi\u1ec7t Nam v\u00e0 \u1ee9ng d\u1ee5ng ngo\u1ea1i ng\u1eef trong c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n.<\/span><\/li>\n<\/ul>\n

            Sau khi t\u1ed1t nghi\u1ec7p ng\u00e0nh k\u1ebf to\u00e1n doanh nghi\u1ec7p tr\u00ecnh \u0111\u1ed9 cao \u0111\u1eb3ng th\u00ec ng\u01b0\u1eddi h\u1ecdc c\u00f3 th\u1ec3 l\u00e0m nh\u1eefng c\u00f4ng vi\u1ec7c n\u00e0o?<\/b><\/h3>\n

            Theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ec3u m\u1ee5c 5 M\u1ee5c 4A c\u1ee7a Th\u00f4ng t\u01b0 41\/2018\/TT-BL\u0110TBXH, ng\u01b0\u1eddi h\u1ecdc ng\u00e0nh k\u1ebf to\u00e1n doanh nghi\u1ec7p tr\u00ecnh \u0111\u1ed9 cao \u0111\u1eb3ng sau khi t\u1ed1t nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ea3m nh\u1eadn c\u00e1c c\u00f4ng vi\u1ec7c sau t\u00f9y v\u00e0o n\u0103ng l\u1ef1c:<\/span><\/p>\n

              \n
            • K\u1ebf to\u00e1n v\u1ed1n b\u1eb1ng ti\u1ec1n: Qu\u1ea3n l\u00fd, ghi ch\u00e9p v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/span><\/li>\n
            • K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho v\u00e0 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n: Theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho, h\u1ea1ch to\u00e1n chi ph\u00ed mua h\u00e0ng, c\u0169ng nh\u01b0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n
            • K\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n vay: Ghi nh\u1eadn, t\u00ednh to\u00e1n kh\u1ea5u hao, \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi theo d\u00f5i c\u00e1c kho\u1ea3n vay v\u00e0 l\u00e3i su\u1ea5t.<\/span><\/li>\n
            • K\u1ebf to\u00e1n b\u00e1n h\u00e0ng v\u00e0 ph\u1ea3i thu kh\u00e1ch h\u00e0ng: Qu\u1ea3n l\u00fd doanh thu b\u00e1n h\u00e0ng, c\u00f4ng n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng, v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng.<\/span><\/li>\n
            • K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng: T\u00ednh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n tr\u00edch theo quy \u0111\u1ecbnh nh\u01b0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/span><\/li>\n
            • K\u1ebf to\u00e1n chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh: Ph\u00e2n t\u00edch v\u00e0 ghi nh\u1eadn chi ph\u00ed s\u1ea3n xu\u1ea5t, t\u00ednh to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn.<\/span><\/li>\n
            • K\u1ebf to\u00e1n thu\u1ebf: Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn k\u00ea khai, t\u00ednh to\u00e1n v\u00e0 n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf cho doanh nghi\u1ec7p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n
            • K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p: T\u1ed5ng h\u1ee3p v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c d\u1eef li\u1ec7u k\u1ebf to\u00e1n t\u1eeb c\u00e1c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chi ti\u1ebft, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 trung th\u1ef1c c\u1ee7a c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n

              K\u1ebf to\u00e1n doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1ea3m nh\u1eadn vai tr\u00f2 thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n \u0111\u00f3ng g\u00f3p quan tr\u1ecdng v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p. V\u1edbi nh\u1eefng k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n s\u00e2u r\u1ed9ng, s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 tr\u00e1ch nhi\u1ec7m cao, k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00e0 ng\u01b0\u1eddi gi\u1eef ch\u00eca kh\u00f3a \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh tr\u01a1n tru v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh. Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c hi\u1ec3u v\u00e0 n\u1eafm v\u1eefng nh\u1eefng y\u00eau c\u1ea7u, nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft cho b\u1ea5t k\u1ef3 ai mu\u1ed1n theo \u0111u\u1ed5i s\u1ef1 nghi\u1ec7p trong l\u0129nh v\u1ef1c n\u00e0y.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

              K\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 thi\u1ebfu trong b\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c kinh doanh n\u00e0o, \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 cung c\u1ea5p c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft cho qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh. T\u1eeb vi\u1ec7c ghi ch\u00e9p, ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u \u0111\u1ebfn l\u1eadp c\u00e1c […]<\/p>\n","protected":false},"author":9,"featured_media":14425,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-14424","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=14424"}],"version-history":[{"count":3,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14424\/revisions"}],"predecessor-version":[{"id":14434,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14424\/revisions\/14434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/14425"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=14424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=14424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=14424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}