{"id":7568,"date":"2022-11-04T08:40:00","date_gmt":"2022-11-04T01:40:00","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7568"},"modified":"2025-11-11T13:44:50","modified_gmt":"2025-11-11T06:44:50","slug":"nhung-kien-thuc-ve-so-ke-toan-tong-hop-can-biet","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-kien-thuc-ve-so-ke-toan-tong-hop-can-biet\/","title":{"rendered":"Nh\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ea7n bi\u1ebft"},"content":{"rendered":"

K\u1ebf to\u00e1n l\u00e0 c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy t\u1eafc c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n hay m\u1eabu s\u1ed5\u2026 Ch\u00ednh nh\u1eefng quy t\u1eafc n\u00e0y \u0111\u00f4i khi l\u00e0m cho c\u00e1c k\u1ebf to\u00e1n vi\u00ean \u0111au \u0111\u1ea7u v\u00e0 kh\u00f4ng kh\u1ecfi l\u00fang t\u00fang. S\u1ed5 k\u1ebf to\u00e1n n\u00f3i chung v\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p n\u00f3i ri\u00eang l\u00e0 m\u1ed9t ki\u1ebfn th\u1ee9c v\u00f4 c\u00f9ng quan tr\u1ecdng v\u1edbi m\u1ed7i k\u1ebf to\u00e1n vi\u00ean. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/em><\/strong><\/p>\n

1. Kh\u00e1i ni\u1ec7m s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec?<\/strong><\/h2>\n

S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh trong t\u1eebng th\u1eddi k\u1ef3 k\u1ebf to\u00e1n, t\u1eebng ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, quan h\u1ec7 \u0111\u1ed1i \u1ee9ng c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u00f3 v\u00e0 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Vai tr\u00f2 c\u1ee7a S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng, n\u00f3 l\u00e0 m\u1ed9t lo\u1ea1i s\u1ed5 s\u00e1ch kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 cho vi\u1ec7c h\u1ea1ch to\u00e1n nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong k\u1ef3 theo n\u1ed9i dung kinh t\u1ebf v\u00e0 theo tr\u00ecnh t\u1ef1 th\u1eddi gian c\u00f3 li\u00ean quan \u0111\u1ebfn Doanh nghi\u1ec7p<\/p>\n

S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p bao g\u1ed3m: S\u1ed5 nh\u1eadt k\u00fd chung, S\u1ed5 c\u00e1i, S\u1ed5 \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb ghi s\u1ed5, m\u1ed9t s\u1ed1 Nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb<\/p>\n

    \n
  • S\u1ed5 nh\u1eadt k\u00fd chung:<\/em><\/strong><\/li>\n<\/ul>\n

    S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n tr\u00ean s\u1ed5 Nh\u1eadt k\u00fd ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 c\u1ee7a t\u1ea5t c\u1ea3 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng \u1edf doanh nghi\u1ec7p.<\/p>\n

    S\u1ed5 Nh\u1eadt k\u00fd ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung sau:<\/p>\n

    – Ng\u00e0y, th\u00e1ng ghi s\u1ed5.<\/p>\n

    – S\u1ed1 hi\u1ec7u v\u00e0 ng\u00e0y, th\u00e1ng c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5.<\/p>\n

    – T\u00f3m t\u1eaft n\u1ed9i dung c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/p>\n

    – S\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/p>\n

      \n
    • S\u1ed5 c\u00e1i:<\/em><\/strong><\/li>\n<\/ul>\n

      S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n tr\u00ean S\u1ed5 C\u00e1i ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n

      S\u1ed5 C\u00e1i ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung sau:<\/p>\n

      – Ng\u00e0y, th\u00e1ng ghi s\u1ed5.<\/p>\n

      – S\u1ed1 hi\u1ec7u v\u00e0 ng\u00e0y, th\u00e1ng c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5.<\/p>\n

      – T\u00f3m t\u1eaft n\u1ed9i dung c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/p>\n

      – S\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh ghi v\u00e0o b\u00ean N\u1ee3 ho\u1eb7c b\u00ean C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n.<\/p>\n

      2. C\u00e1c lo\u1ea1i m\u1eabu s\u1ed1 k\u1ec3 to\u00e1n t\u1ed5ng h\u1ee3p<\/strong><\/h2>\n
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      • M\u1eabu s\u1ed1 nh\u1eadt k\u00fd chung theo quy\u1ebft \u0111\u1ecbnh 48 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh<\/strong><\/em><\/li>\n<\/ul>\n

        \"\"<\/p>\n

          \n
        • M\u1eabu s\u1ed1 c\u00e1i theo quy\u1ebft \u0111\u1ecbnh 48<\/strong><\/em><\/li>\n<\/ul>\n

          \"\"<\/p>\n

            \n
          • M\u1eabu s\u1ed1 c\u00e1i theo th\u00f4ng t\u01b0 200<\/strong><\/em><\/li>\n<\/ul>\n

            \u200b\"\"<\/strong><\/em><\/p>\n

            \u0110\u1ec3 l\u00e0m t\u1ed1t c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n th\u00ec m\u1ed7i ng\u01b0\u1eddi k\u1ebf to\u00e1n vi\u00ean c\u1ea7n trau d\u1ed3i cho m\u00ecnh th\u1eadt nhi\u1ec1u ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng ngh\u1ec1 nghi\u1ec7p. Nh\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ea7n bi\u1ebft tr\u00ean \u0111\u00e2y ch\u1ec9 l\u00e0 m\u1ed9t ph\u1ea7n r\u1ea5t nh\u1ecf trong \u201cbi\u1ec3n\u201d ki\u1ebfn th\u1ee9c c\u1ea7n c\u00f3.<\/em><\/strong><\/p>\n

            \u0110\u0102NG K\u00dd NGAY V\u1edaI FTS \u00a0\u0110\u1ec2 NH\u1eacN T\u01af V\u1ea4N V\u1ec0 PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N V\u00c0 QU\u1ea2N TR\u1eca DOANH NGHI\u1ec6P!<\/p>\n

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            Mail: info@fts.com.vn<\/p>\n","protected":false},"excerpt":{"rendered":"

            K\u1ebf to\u00e1n l\u00e0 c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy t\u1eafc c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n hay m\u1eabu s\u1ed5\u2026 Ch\u00ednh nh\u1eefng quy t\u1eafc n\u00e0y \u0111\u00f4i khi l\u00e0m cho c\u00e1c k\u1ebf to\u00e1n vi\u00ean \u0111au \u0111\u1ea7u v\u00e0 kh\u00f4ng kh\u1ecfi l\u00fang t\u00fang. S\u1ed5 k\u1ebf to\u00e1n n\u00f3i chung v\u00e0 […]<\/p>\n","protected":false},"featured_media":13601,"template":"","article_category":[],"class_list":["post-7568","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7568","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13601"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7568"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}