{"id":8540,"date":"2023-09-19T10:08:23","date_gmt":"2023-09-19T03:08:23","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8540"},"modified":"2025-11-27T11:35:19","modified_gmt":"2025-11-27T04:35:19","slug":"4-phuong-phap-ke-toan-pho-bien-nhat-hien-nay","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/4-phuong-phap-ke-toan-pho-bien-nhat-hien-nay\/","title":{"rendered":"4 PH\u01af\u01a0NG PH\u00c1P K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN NH\u1ea4T HI\u1ec6N NAY"},"content":{"rendered":"<div class=\"item-short\">\n<p style=\"text-align: justify;\">C\u00e1c doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ec3 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p m\u00ecnh trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. Hi\u1ec7n nay, c\u00f3 4 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m, \u00fd ngh\u0129a v\u00e0 c\u00e1ch ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau.<\/p>\n<\/div>\n<div class=\"item-content\">\n<p style=\"text-align: justify;\">H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u k\u1ef9 v\u1ec1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n trong b\u00e0i vi\u1ebft sau \u0111\u00e2y:<\/p>\n<ol style=\"text-align: justify;\">\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n l\u00e0 ph\u01b0\u01a1ng th\u1ee9c, c\u00e1c bi\u1ec7n ph\u00e1p m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 thu nh\u1eadp, x\u1eed l\u00fd v\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u00f3 li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">M\u1ed7i doanh nghi\u1ec7p \u0111\u1ec1u c\u1ea7n l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ea1i doanh nghi\u1ec7p m\u00ecnh v\u00ec k\u1ebf to\u00e1n c\u1ea7n c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 th\u1ef1c hi\u1ec7n ghi nh\u1eadn c\u00e1c th\u00f4ng tin k\u1ebf to\u00e1n.<\/p>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><strong>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn hi\u1ec7n nay<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>2.1 Ph\u01b0\u01a1ng ph\u00e1p\u00a0t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00e1i ni\u1ec7m: Ph\u01b0\u01a1ng ph\u00e1p t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n th\u00e0nh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 chi ti\u1ebft, t\u1eeb \u0111\u00f3 theo d\u00f5i m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng v\u1ec1 t\u00ecnh h\u00ecnh hi\u1ec7n c\u00f3 c\u00f9ng nh\u1eefng bi\u1ebfn \u0111\u1ed9ng v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd.<\/p>\n<p style=\"text-align: justify;\"><em>C\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh ph\u01b0\u01a1ng ph\u00e1p:<\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li>Ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n: Ta\u0300i khoa\u0309n la\u0300 m\u1ecd\u0302t phu\u031bo\u031bng ti\u1eb9\u0302n cu\u0309a k\u00ea\u0301 toa\u0301n du\u0300ng \u0111\u00ea\u0309 pha\u0302n loa\u0323i va\u0300 h\u1eb9\u0302 th\u00f4\u0301ng ho\u0301a ca\u0301c nghi\u1eb9\u0302p vu\u0323 kinh t\u00ea\u0301, ta\u0300i chi\u0301nh theo n\u1ecd\u0302i dung kinh t\u00ea\u0301. H\u1eb9\u0302 th\u00f4\u0301ng ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n g\u00f4\u0300m ca\u0301c ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n c\u00e2\u0300n s\u01b0\u0309 du\u0323ng.<\/li>\n<li>Quan h\u1eb9\u0302 \u0111\u00f4\u0301i \u01b0\u0301ng va\u0300 ghi s\u00f4\u0309 ke\u0301p: Quan h\u1eb9\u0302 \u0111\u00f4\u0301i \u01b0\u0301ng la\u0300 bi\u00ea\u0309u thi\u0323 m\u00f4\u0301i quan h\u1eb9\u0302 2 m\u1ea1\u0306t gi\u01b0\u0303a ta\u0300i sa\u0309n va\u0300 ngu\u00f4\u0300n v\u00f4\u0301n hay bi\u00ea\u0309u thi\u0323 m\u00f4\u0301i quan h\u1eb9\u0302 ta\u0306ng ho\u1ea1\u0306c gia\u0309m cu\u0309a ta\u0300i sa\u0309n hay ngu\u00f4\u0300n v\u00f4\u0301n. Ghi s\u1ed5 k\u00e9p l\u00e0 h\u00e0nh vi ghi N\u1ee3 C\u00f3 tr\u00ean m\u1ed9t t\u00e0i kho\u1ea3n thu\u1ed9c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em>\u00dd ngh\u0129a c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n:<\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li>Gi\u00fap gi\u1ea3m th\u1eddi gian, c\u00f4ng s\u1ee9c \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u khi c\u1ea7n bi\u1ebft t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u00f3;<\/li>\n<li>L\u00e0 c\u1ea7u n\u1ed1i trung gian gi\u1eefa nhu c\u1ea7u ph\u1ea3n \u00e1nh t\u1eebng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ri\u00eang l\u1ebb tr\u00ean ch\u1ee9ng t\u1eeb v\u1edbi nhu c\u1ea7u t\u1ed5ng h\u1ee3p th\u00f4ng tin \u0111\u1ec3 l\u00ean c\u00e1c ch\u1ec9 ti\u00eau trong b\u00e1o c\u00e1o k\u1ebf to\u00e1n.<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>2.2 Ph\u01b0\u01a1ng ph\u00e1p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00e1i ni\u1ec7m: Ph\u01b0\u01a1ng ph\u00e1p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 ph\u01b0\u01a1ng ph\u00e1p tho\u0302ng tin va\u0300 ki\u00ea\u0309m tra tra\u0323ng tha\u0301i va\u0300 s\u01b0\u0323 v\u1ea1\u0302n \u0111\u1ecd\u0302ng cu\u0309a \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng k\u00ea\u0301 toa\u0301n nh\u0103\u0300m \u0111a\u0301p \u01b0\u0301ng ca\u0301c ye\u0302u c\u00e2\u0300u cu\u0309a qua\u0309n l\u00ed va\u0300 la\u0300m ca\u0306n c\u01b0\u0301 cho vi\u1eb9\u0302c x\u01b0\u0309 l\u00ed tho\u0302ng tin k\u00ea\u0301 toa\u0301n.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 c\u01a1 b\u1ea3n, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb cho m\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tr\u00e1ch nhi\u1ec7m v\u00e0 t\u00ednh pha\u0301p l\u00ed cu\u0309a nghi\u1eb9\u0302p vu\u0323 pha\u0301t sinh.<\/p>\n<ul style=\"text-align: justify;\">\n<li>H\u1ec7 th\u1ed1ng b\u1ea3ng ch\u1ee9ng t\u1eeb: Ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n la\u0300 ca\u0301c gi\u00e2\u0301y t\u01a1\u0300 va\u0300 v\u1ea1\u0302t mang tin pha\u0309n a\u0301nh nghi\u1eb9\u0302p vu\u0323 kinh t\u00ea\u0301 pha\u0301t sinh \u0111a\u0303 hoa\u0300n tha\u0300nh va\u0300 la\u0300m ca\u0306n c\u01b0\u0301 ghi s\u00f4\u0309 k\u00ea\u0301 toa\u0301n. M\u1ed7i nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n s\u1ebd c\u00f3 m\u1ed9t ho\u1eb7c m\u1ed9t v\u00e0i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n k\u00e8m theo, v\u00ed d\u1ee5 nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng c\u00f3 k\u00e8m ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng, danh m\u1ee5c h\u00e0ng b\u00e1n,\u2026<\/li>\n<li>C\u00e1c b\u01b0\u1edbc lu\u00e2n chuy\u1ec3n c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n: L\u1ea1\u0302p (thu th\u1ea1\u0302p) ch\u01b0\u0301ng t\u01b0\u0300 =&gt; Ki\u00ea\u0309m tra ch\u01b0\u0301ng t\u01b0\u0300 =&gt; Ghi s\u00f4\u0309 k\u00ea\u0301 toa\u0301n =&gt; Ba\u0309o qua\u0309n va\u0300 lu\u031bu tr\u01b0\u0303 ch\u01b0\u0301ng t\u01b0\u0300<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em>\u00dd ngh\u0129a c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n:\u00a0<\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li>Gi\u00fap ph\u1ea3n \u00e1nh nguy\u00ean h\u00ecnh tr\u1ea1ng th\u00e1i v\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u1ed1n \u0111a d\u1ea1ng v\u00e0 bi\u1ebfn \u0111\u1ed5i kh\u00f4ng ng\u1eebng.<\/li>\n<li>\u0110\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a vi\u1ec7c ho\u00e0n th\u00e0nh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/li>\n<li>\u0110\u00e1p \u1ee9ng nhu c\u1ea7u cung c\u1ea5p th\u00f4ng tin nhanh\u00a0cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 c\u00f4ng t\u00e1c ph\u00e2n t\u00edch ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i \u0111\u01a1n v\u1ecb.<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>2.3 Ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p v\u00e0 c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00e1i ni\u1ec7m: Ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p v\u00e0 c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 phu\u031bo\u031bng pha\u0301p k\u00ea\u0301 toa\u0301n t\u00f4\u0309ng h\u01a1\u0323p s\u00f4\u0301 li\u1eb9\u0302u t\u01b0\u0300 ca\u0301c s\u00f4\u0309 k\u00ea\u0301 toa\u0301n theo ca\u0301c m\u00f4\u0301i quan h\u1eb9\u0302 ca\u0302n \u0111\u00f4\u0301i v\u00f4\u0301n co\u0301 cu\u0309a k\u00ea\u0301 toa\u0301n nh\u0103\u0300m cung c\u00e2\u0301p tho\u0302ng tin cho nh\u01b0\u0303ng ngu\u031b\u01a1\u0300i ra quy\u00ea\u0301t \u0111i\u0323nh va\u0300 phu\u0323c vu\u0323 co\u0302ng ta\u0301c qua\u0309n l\u00ed trong doanh nghi\u1eb9\u0302p.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i t\u01b0\u1ee3ng nghi\u00ean c\u1ee9u c\u1ee7a k\u1ebf to\u00e1n bao g\u1ed3m t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n. T\u00ednh c\u00e2n \u0111\u1ed1i t\u1ed5ng qu\u00e1t c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y nh\u01b0 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li>T\u00e0i s\u1ea3n = Ngu\u1ed3n v\u1ed1n<\/li>\n<li>T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/li>\n<li>K\u1ebft qu\u1ea3 (L\u00e3i, l\u1ed7) = Doanh thu \u2013 Chi ph\u00ed<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ed9i dung c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng b\u1edfi hai y\u1ebfu t\u1ed1 l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e2n \u0111\u1ed1i v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u.<\/p>\n<p style=\"text-align: justify;\"><em>\u00dd ngh\u0129a c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p, c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n:\u00a0<\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li>L\u00e0 ph\u01b0\u01a1ng ph\u00e1p cung c\u1ea5p nh\u1eefng th\u00f4ng tin kh\u00e1i qu\u00e1t, t\u1ed5ng h\u1ee3p nh\u1ea5t v\u1ec1 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 qu\u00e1 tr\u00ecnh kinh doanh m\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/li>\n<li>Cho ph\u00e9p t\u1eadp h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb nhi\u1ec1u s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u00ean \u0111\u01b0\u1ee3c c\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf trong b\u00e1o c\u00e1o k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/li>\n<li>Gi\u00fap Ban qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c th\u00f4ng tin t\u1ed5ng h\u1ee3p v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nhanh, ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>2.4 Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00e1i ni\u1ec7m: Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n quy \u0111\u1ed5i h\u00ecnh th\u1ee9c bi\u1ec3u hi\u1ec7n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n t\u1eeb c\u00e1c th\u01b0\u1edbc \u0111o kh\u00e1c nhau v\u1ec1 m\u1ed9t th\u01b0\u1edbc \u0111o chung l\u00e0 th\u01b0\u1edbc \u0111o ti\u1ec1n t\u1ec7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n t\u00ednh gi\u00e1 theo nh\u1eefng nguy\u00ean t\u1eafc nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1eb7c \u0111i\u1ec3m:<\/p>\n<p style=\"text-align: justify;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 cho phe\u0301p t\u00f4\u0309ng h\u01a1\u0323p va\u0300 pha\u0309n a\u0301nh ca\u0301c chi\u0309 tie\u0302u t\u00f4\u0309ng h\u01a1\u0323p lie\u0302n quan \u0111\u00ea\u0301n ta\u0300i sa\u0309n, ngu\u00f4\u0300n hi\u0300nh tha\u0300nh ta\u0300i sa\u0309n, co\u031b c\u00e2\u0301u v\u00f4\u0301n va\u0300 ngu\u00f4\u0300n v\u00f4\u0301n kinh doanh cu\u0309a doanh nghi\u1eb9\u0302p, xa\u0301c \u0111i\u0323nh chi phi\u0301 \u0111\u00e2\u0300u va\u0300o va\u0300 k\u00ea\u0301t qua\u0309 \u0111\u00e2\u0300u ra cu\u0309a hoa\u0323t \u0111\u1ecd\u0302ng sa\u0309n xu\u00e2\u0301t kinh doanh cu\u0309a doanh nghi\u1eb9\u0302p.<\/p>\n<p style=\"text-align: justify;\">Theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00ec gia\u0301 tri\u0323 cu\u0309a ta\u0300i sa\u0309n \u0111u\u031b\u01a1\u0323c ti\u0301nh theo gia\u0301 g\u00f4\u0301c, bao g\u00f4\u0300m chi phi\u0301 mua, b\u00f4\u0301c x\u00ea\u0301p, v\u1ea1\u0302n chuy\u00ea\u0309n, l\u0103\u0301p ra\u0301p, ch\u00ea\u0301 bi\u00ea\u0301n va\u0300 ca\u0301c chi phi\u0301 lie\u0302n quan tr\u01b0\u0323c ti\u00ea\u0301p kha\u0301c khi \u0111u\u031ba ta\u0300i sa\u0309n va\u0300o tra\u0323ng tha\u0301i s\u0103\u0303n sa\u0300ng s\u01b0\u0309 du\u0323ng.<\/p>\n<p style=\"text-align: justify;\">Trong qua\u0301 tri\u0300nh ghi s\u00f4\u0309, \u0111o\u031bn vi\u0323 k\u00ea\u0301 toa\u0301n kho\u0302ng \u0111u\u031b\u01a1\u0323c t\u01b0\u0323 \u0111i\u00ea\u0300u chi\u0309nh la\u0323i gia\u0301 tri\u0323 ta\u0300i sa\u0309n \u0111a\u0303 ghi s\u00f4\u0309 k\u00ea\u0301 toa\u0301n, tr\u01b0\u0300 tru\u031b\u01a1\u0300ng h\u01a1\u0323p pha\u0301p lu\u1ea1\u0302t co\u0301 qui \u0111i\u0323nh kha\u0301c.<\/p>\n<p style=\"text-align: justify;\"><em>\u00dd ngh\u0129a c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1:<\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh trong \u0111\u01a1n v\u1ecb, t\u1eeb \u0111\u00f3 ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0o ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u00e0 t\u1ed5ng h\u1ee3p l\u00ean b\u00e1o c\u00e1o.<\/li>\n<li>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u0169ng gi\u00fap k\u1ebf to\u00e1n t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c hao ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 v\u00e0 t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n trong \u0111\u01a1n v\u1ecb gi\u00fap cho vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p tr\u1edf n\u00ean hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Hi\u1ec7n nay, ph\u1ea7n m\u1ec1m FTS h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf t\u1ea1i Vi\u1ec7t Nam trong c\u00f4ng vi\u1ec7c t\u00ednh gi\u00e1 v\u00f4 c\u00f9ng hi\u1ec7u qu\u1ea3.<\/p>\n<p style=\"text-align: justify;\">FTS cung c\u1ea5p ph\u1ea7n m\u1ec1m d\u01b0\u1edbi d\u1ea1ng b\u1ea3n quy\u1ec1n v\u0129nh vi\u1ec5n gi\u00fap ng\u01b0\u1eddi d\u00f9ng ho\u00e0n to\u00e0n ch\u1ee7 \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin h\u1ea1ch to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u00ecnh qua c\u00e1c n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00ed<\/p>\n<p style=\"text-align: justify;\">Qu\u00fd doanh nghi\u1ec7p quan t\u00e2m h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi ch\u00fang t\u00f4i:<\/p>\n<p style=\"text-align: justify;\">[wpforms id=&#8221;2108&#8243;]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ec3 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p m\u00ecnh trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. Hi\u1ec7n nay, c\u00f3 4 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m, \u00fd ngh\u0129a v\u00e0 c\u00e1ch ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau. H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u k\u1ef9 v\u1ec1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","article_category":[10],"class_list":["post-8540","article","type-article","status-publish","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8540","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:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8540"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}