{"id":8368,"date":"2023-06-28T10:00:21","date_gmt":"2023-06-28T03:00:21","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8368"},"modified":"2025-11-10T15:42:21","modified_gmt":"2025-11-10T08:42:21","slug":"mo-hinh-to-chuc-bo-may-ke-toan-trong-doanh-nghiep","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/mo-hinh-to-chuc-bo-may-ke-toan-trong-doanh-nghiep\/","title":{"rendered":"M\u00d4 H\u00ccNH T\u1ed4 CH\u1ee8C B\u1ed8 M\u00c1Y K\u1ebe TO\u00c1N TRONG DOANH NGHI\u1ec6P"},"content":{"rendered":"<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8371\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/06\/thue-nha-thau-foreign-contractor-taxsot-6.png\" alt=\"1\" width=\"940\" height=\"788\" \/>L\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn hi\u1ec7u qu\u1ea3 v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf Doanh nghi\u1ec7p. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng m\u1ed9t c\u00e1ch khoa h\u1ecdc, h\u1ee3p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3. V\u1eady t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n l\u00e0 g\u00ec? v\u00e0 c\u00f3 nh\u1eefng h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u00e0o?<\/p>\n<h3 style=\"text-align: justify;\"><strong>1. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><\/h3>\n<p style=\"text-align: justify;\">B\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t Doanh nghi\u1ec7p l\u00e0 t\u1eadp h\u1ee3p nh\u1eefng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p c\u00f9ng v\u1edbi c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n trang thi\u1ebft b\u1ecb d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p, t\u00ednh to\u00e1n x\u1eed l\u00fd to\u00e0n b\u1ed9 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i Doanh nghi\u1ec7p t\u1eeb kh\u00e2u thu nh\u1eadn, ki\u1ec3m tra, x\u1eed l\u00fd \u0111\u1ebfn kh\u00e2u t\u1ed5ng h\u1ee3p, cung c\u1ea5p nh\u1eefng th\u00f4ng tin kinh t\u1ebf v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<h3 style=\"text-align: justify;\"><strong>2. C\u00e1c m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/strong><\/h3>\n<p style=\"text-align: justify;\">D\u1ef1a v\u00e0o quy m\u00f4 v\u00e0 c\u0103n c\u1ee9 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c ti\u1ec5n c\u1ee7a \u0111\u01a1n v\u1ecb, Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n sau:<\/p>\n<h4 style=\"text-align: justify;\"><strong>\u2022 T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp trung<\/strong><\/h4>\n<p style=\"text-align: justify;\">H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung l\u00e0 h\u00ecnh th\u1ee9c m\u00e0 to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh t\u1eadp trung t\u1ea1i ph\u00f2ng k\u1ebf to\u00e1n. \u00c1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf, ph\u1ea1m vi s\u1ea3n xu\u1ea5t kinh doanh t\u01b0\u01a1ng \u0111\u1ed1i t\u1eadp trung tr\u00ean m\u1ed9t \u0111\u1ecba b\u00e0n nh\u1ea5t \u0111\u1ecbnh.<br \/>\nPh\u00f2ng k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd, lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb, ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh \u0111\u1ec1u t\u1eadp trung th\u1ef1c hi\u1ec7n t\u1ea1i ph\u00f2ng k\u1ebf to\u00e1n.<br \/>\nC\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ( x\u00ed nghi\u1ec7p, ph\u00e2n x\u01b0\u1edfng, t\u1ed5, \u0111\u1ed9i,\u2026) kh\u00f4ng c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang, m\u00e0 ch\u1ec9 c\u00f3 m\u1ed9t s\u1ed1 nh\u00e2n vi\u00ean l\u00e0m nhi\u1ec7m v\u1ee5 h\u1ea1ch to\u00e1n ban \u0111\u1ea7u, thu nh\u1eadn, ki\u1ec3m tra v\u00e0 \u0111\u1ecbnh k\u1ef3 g\u1eedi c\u00e1c ch\u1ee9ng t\u1eeb v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n.<br \/>\nM\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c s\u1ef1 t\u1eadp trung, th\u1ed1ng nh\u1ea5t v\u00e0 ch\u1eb7t ch\u1ebd trong vi\u1ec7c ch\u1ec9 \u0111\u1ea1o c\u00f4ng t\u00e1c k\u1ebf to\u00e1n gi\u00fap \u0111\u01a1n v\u1ecb ki\u1ec3m tra ch\u1ec9 \u0111\u1ea1o s\u1ea3n xu\u1ea5t k\u1ecbp th\u1eddi, chuy\u00ean m\u00f4n ho\u00e1 c\u00e1n b\u1ed9, gi\u1ea3m nh\u1eb9 bi\u00ean ch\u1ebf t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i \u1ee9ng d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n t\u00ednh to\u00e1n ti\u1ec7n \u00edch.<\/p>\n<h4 style=\"text-align: justify;\"><strong>\u2022 T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ph\u00e2n t\u00e1n<\/strong><\/h4>\n<p style=\"text-align: justify;\">H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ph\u00e2n t\u00e1n l\u00e0 h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c m\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n kh\u00f4ng nh\u1eefng \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh \u1edf ph\u00f2ng k\u1ebf to\u00e1n m\u00e0 c\u00f2n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh \u1edf nh\u1eefng b\u1ed9 ph\u1eadn kh\u00e1c nh\u01b0 ph\u00e2n x\u01b0\u1edfng hay b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb.<br \/>\nPh\u00f2ng k\u1ebf to\u00e1n s\u1ebd ti\u1ebfn h\u00e0nh t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh t\u1ea1i v\u0103n ph\u00f2ng doanh nghi\u1ec7p, l\u1eadp b\u00e1o c\u00e1o to\u00e0n doanh nghi\u1ec7p, ki\u1ec3m tra k\u1ebf to\u00e1n to\u00e0n doanh nghi\u1ec7p.<br \/>\nC\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang. C\u00f3 nhi\u1ec7m v\u1ee5 thu nh\u1eadn, ki\u1ec3m tra, x\u1eed l\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u1edf \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c theo s\u1ef1 ph\u00e2n c\u1ea5p c\u1ee7a Doanh nghi\u1ec7p. \u0110\u1ecbnh k\u1ef3 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb ch\u00ednh.<br \/>\nTu\u1ef3 thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, \u0111\u1ec3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 cho t\u1eebng b\u1ed9 ph\u1eadn trong b\u1ed9 m\u00e1y k\u1ebf to\u00e1n.<\/p>\n<h4 style=\"text-align: justify;\"><strong>\u2022 T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u1eeba t\u1eadp trung v\u1eeba ph\u00e2n t\u00e1n<\/strong><\/h4>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n k\u1ebft h\u1ee3p t\u1eeb hai h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c tr\u00ean, theo h\u00ecnh th\u1ee9c n\u00e0y b\u1ed9 m\u00e1y t\u1ed5 ch\u1ee9c bao g\u1ed3m ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n hay nh\u00e2n vi\u00ean k\u1ebf to\u00e1n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb \u2013 b\u1ed9 ph\u1eadn kh\u00e1c. \u00c1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 quy m\u00f4 l\u1edbn, \u0111\u1ecba b\u00e0n s\u1ea3n xu\u1ea5t kinh doanh ph\u00e2n t\u00e1n, c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd.<br \/>\nPh\u00f2ng k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh t\u1ea1i v\u0103n ph\u00f2ng Doanh nghi\u1ec7p, c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang, l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang v\u00e0 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n to\u00e0n Doanh nghi\u1ec7p.<br \/>\nT\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c: \u1ede b\u1ed9 ph\u1eadn h\u1ea1ch to\u00e1n ph\u00e2n t\u00e1n c\u00f3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y ri\u00eang s\u1ebd t\u1ef1 h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh, \u0111\u1ecbnh k\u1ef3 l\u1eadp b\u00e1o c\u00e1o g\u1eedi v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n Doanh nghi\u1ec7p. T\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang. K\u1ebf to\u00e1n thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra ch\u1ee9ng t\u1eeb sau \u0111\u00f3 g\u1eedi v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n Doanh nghi\u1ec7p.<br \/>\nT\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u1eeba t\u1eadp trung v\u1eeba ph\u00e2n t\u00e1n s\u1ebd n\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi c\u1ee7a th\u00f4ng tin k\u1ebf to\u00e1n, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn hi\u1ec7u qu\u1ea3 v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf Doanh nghi\u1ec7p. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng m\u1ed9t c\u00e1ch khoa h\u1ecdc, h\u1ee3p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3. V\u1eady t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n l\u00e0 g\u00ec? v\u00e0 c\u00f3 nh\u1eefng [&hellip;]<\/p>\n","protected":false},"featured_media":13535,"template":"","article_category":[10],"class_list":["post-8368","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8368","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\/13535"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8368"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}