{"id":31850,"date":"2026-11-04T11:00:00","date_gmt":"2026-11-04T04:00:00","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=31850"},"modified":"2026-10-21T13:01:26","modified_gmt":"2026-10-21T06:01:26","slug":"ke-toan-tong-hop-la-gi","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/tu-van-nghe-nghiep\/ke-toan-tong-hop-la-gi","title":{"rendered":"K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c theo k\u1ef3 v\u00e0 c\u00e1ch \u0111\u1ecdc \u0111\u00fang tin tuy\u1ec3n d\u1ee5ng"},"content":{"rendered":"

M\u1ed7i th\u00e1ng, h\u00e0ng tr\u0103m ch\u1ee9ng t\u1eeb kho, b\u00e1n h\u00e0ng, c\u00f4ng n\u1ee3 v\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed5 v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n, c\u1ea7n ng\u01b0\u1eddi gom th\u00e0nh b\u1ee9c tranh t\u00e0i ch\u00ednh th\u1ed1ng nh\u1ea5t. Ng\u01b0\u1eddi \u0111\u00f3 l\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/strong>, v\u1ecb tr\u00ed n\u1eb1m gi\u1eefa k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch c\u00f4ng vi\u1ec7c theo k\u1ef3, c\u00e1ch \u0111\u1ecdc tin tuy\u1ec3n d\u1ee5ng v\u00e0 thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u1eeb 2026.<\/p>\n

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

\n

T\u1ed5ng quan nhanh<\/strong><\/p>\n

\u2013 Ng\u01b0\u1eddi l\u00e0m t\u1ed5ng h\u1ee3p nh\u1eadn s\u1ed1 li\u1ec7u t\u1eeb ph\u1ea7n h\u00e0nh, \u0111\u1ed1i chi\u1ebfu r\u1ed3i kh\u00f3a s\u1ed5.<\/p>\n

\u2013 \u0110\u1ea7u ra ch\u00ednh g\u1ed3m b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai thu\u1ebf.<\/p>\n

\u2013 C\u00f9ng ch\u1ee9c danh nh\u01b0ng ph\u1ea1m vi vi\u1ec7c \u1edf c\u00f4ng ty nh\u1ecf v\u00e0 l\u1edbn kh\u00e1c nhau r\u00f5 r\u1ec7t.<\/p>\n

\u2013 T\u1eeb 01\/01\/2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>\n

B\u1ed1n \u00fd n\u00e0y \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 l\u1ea7n l\u01b0\u1ee3t b\u00ean d\u01b0\u1edbi.<\/p>\n<\/div>\n

Tr\u01b0\u1edbc h\u1ebft, h\u00e3y x\u00e1c \u0111\u1ecbnh v\u1ecb tr\u00ed n\u00e0y n\u1eb1m \u1edf \u0111\u00e2u trong b\u1ed9 m\u00e1y k\u1ebf to\u00e1n.<\/p>\n

1. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec v\u00e0 \u0111\u1ee9ng \u1edf \u0111\u00e2u trong ph\u00f2ng k\u1ebf to\u00e1n<\/h2>\n

K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p (General Accountant) l\u00e0 ng\u01b0\u1eddi t\u1eadp h\u1ee3p, ki\u1ec3m tra v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a s\u1ed1 li\u1ec7u do c\u00e1c k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh ghi nh\u1eadn, sau \u0111\u00f3 l\u1eadp s\u1ed5 c\u00e1i, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai thu\u1ebf. N\u1ebfu k\u1ebf to\u00e1n kho, c\u00f4ng n\u1ee3 hay thanh to\u00e1n m\u1ed7i ng\u01b0\u1eddi gi\u1eef m\u1ed9t m\u1ea3ng, ng\u01b0\u1eddi l\u00e0m t\u1ed5ng h\u1ee3p nh\u00ecn m\u1ecdi m\u1ea3ng c\u00f9ng l\u00fac. \u0110\u00e2y l\u00e0 l\u1edbp ki\u1ec3m so\u00e1t cu\u1ed1i tr\u01b0\u1edbc khi b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c tr\u00ecnh l\u00ean k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ban gi\u00e1m \u0111\u1ed1c.<\/p>\n

Kh\u00e1c k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u1ebf n\u00e0o<\/h3>\n

K\u1ebf to\u00e1n vi\u00ean ph\u1ea7n h\u00e0nh (Accountant) x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 h\u1eb1ng ng\u00e0y c\u1ee7a m\u1ed9t m\u1ea3ng nh\u01b0 phi\u1ebfu kho hay ti\u1ec1n l\u01b0\u01a1ng, c\u00f2n ng\u01b0\u1eddi l\u00e0m t\u1ed5ng h\u1ee3p ki\u1ec3m tra t\u00ednh kh\u1edbp v\u00e0 l\u1eadp b\u00e1o c\u00e1o. K\u1ebf to\u00e1n tr\u01b0\u1edfng (Chief Accountant) \u0111\u1ee9ng tr\u00ean m\u1ed9t b\u1eadc, ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p v\u1ec1 t\u00ednh \u0111\u00fang \u0111\u1eafn c\u1ee7a s\u1ed1 li\u1ec7u. Ng\u01b0\u1eddi l\u00e0m t\u1ed5ng h\u1ee3p th\u01b0\u1eddng l\u00e0 c\u00e1nh tay ph\u1ea3i c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng, n\u00ean \u0111\u00e2y c\u0169ng l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m quen thu\u1ed9c tr\u00ean \u0111\u01b0\u1eddng l\u00ean ch\u1ee9c danh \u0111\u00f3.<\/p>\n

2. S\u1ed1 li\u1ec7u \u0111i t\u1eeb ph\u1ea7n h\u00e0nh l\u00ean s\u1ed5 t\u1ed5ng h\u1ee3p nh\u01b0 th\u1ebf n\u00e0o<\/h2>\n

S\u1ed1 li\u1ec7u c\u1ee7a v\u1ecb tr\u00ed t\u1ed5ng h\u1ee3p \u0111\u1ebfn t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 s\u1ed5 chi ti\u1ebft c\u00e1c ph\u1ea7n h\u00e0nh \u0111\u00e3 ghi tr\u00ean ph\u1ea7n m\u1ec1m. C\u00f4ng vi\u1ec7c ch\u00ednh l\u00e0 \u0111\u1ed1i chi\u1ebfu ch\u00e9o: s\u1ed5 chi ti\u1ebft ph\u1ea3i kh\u1edbp s\u1ed5 c\u00e1i, s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ph\u1ea3i kh\u1edbp sao k\u00ea ng\u00e2n h\u00e0ng, t\u1ed3n kho tr\u00ean s\u1ed5 ph\u1ea3i kh\u1edbp bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea. Khi b\u1ea1n xem m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c trong m\u1ee5c vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n<\/a>, c\u00e1c c\u1ee5m “\u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3” hay “kh\u00f3a s\u1ed5” th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n \u1edf ph\u1ea7n y\u00eau c\u1ea7u.<\/p>\n

V\u00ed d\u1ee5: cu\u1ed1i th\u00e1ng, s\u1ed5 kho b\u00e1o t\u1ed3n 500 th\u00f9ng h\u00e0ng, nh\u01b0ng bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea ch\u1ec9 ghi 480 th\u00f9ng. Ng\u01b0\u1eddi l\u00e0m t\u1ed5ng h\u1ee3p ph\u1ea3i truy l\u1ea1i phi\u1ebfu xu\u1ea5t, x\u00e1c \u0111\u1ecbnh 20 th\u00f9ng ch\u00eanh do xu\u1ea5t b\u00e1n ch\u01b0a l\u1eadp phi\u1ebfu hay do hao h\u1ee5t, r\u1ed3i \u0111i\u1ec1u ch\u1ec9nh; b\u1ecf qua b\u01b0\u1edbc n\u00e0y th\u00ec gi\u00e1 v\u1ed1n v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u1ec1u c\u00f3 th\u1ec3 sai.<\/p>\n

\u2013 S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 c\u1ea7n kh\u1edbp bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p.<\/p>\n

\u2013 S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ea7n kh\u1edbp v\u1edbi sao k\u00ea ng\u00e2n h\u00e0ng v\u00e0o ng\u00e0y cu\u1ed1i k\u1ef3.<\/p>\n

\u2013 H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n kh\u1edbp doanh thu ghi s\u1ed5 trong k\u1ef3.<\/p>\n

Ba \u0111i\u1ec3m \u0111\u1ed1i chi\u1ebfu n\u00e0y chi\u1ebfm ph\u1ea7n l\u1edbn th\u1eddi gian nh\u1eefng ng\u00e0y cu\u1ed1i th\u00e1ng.<\/p>\n

3. C\u00f4ng vi\u1ec7c theo th\u00e1ng, qu\u00fd v\u00e0 n\u0103m<\/h2>\n

Nh\u1ecbp l\u00e0m vi\u1ec7c \u0111i theo k\u1ef3 k\u1ebf to\u00e1n v\u00e0 k\u1ef3 khai thu\u1ebf: th\u00e1ng n\u00e0o c\u0169ng kh\u00f3a s\u1ed5, c\u00f2n qu\u00fd v\u00e0 n\u0103m d\u1ed3n th\u00eam t\u1edd khai, b\u00e1o c\u00e1o. B\u1ea3ng d\u01b0\u1edbi t\u00f3m t\u1eaft kh\u1ed1i vi\u1ec7c theo t\u1eebng k\u1ef3.<\/p>\n\n\n\n\n\n
K\u1ef3<\/th>\nVi\u1ec7c ch\u00ednh<\/th>\n\u0110\u1ea7u ra<\/th>\nL\u1ed7i hay g\u1eb7p<\/th>\n<\/tr>\n
Th\u00e1ng<\/td>\n\u0110\u1ed1i chi\u1ebfu s\u1ed5, tr\u00edch kh\u1ea5u hao, ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/td>\nB\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, t\u1edd khai GTGT, TNCN n\u1ebfu khai th\u00e1ng<\/td>\nGhi tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/td>\n<\/tr>\n
Qu\u00fd<\/td>\nK\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed, t\u1ea1m t\u00ednh l\u1ee3i nhu\u1eadn<\/td>\nT\u1edd khai GTGT qu\u00fd, s\u1ed1 t\u1ea1m n\u1ed9p thu\u1ebf TNDN<\/td>\nT\u1ea1m n\u1ed9p TNDN thi\u1ebfu so v\u1edbi quy\u1ebft to\u00e1n<\/td>\n<\/tr>\n
N\u0103m<\/td>\nKi\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 l\u1ea1i ngo\u1ea1i t\u1ec7, kh\u00f3a s\u1ed5 n\u0103m<\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN<\/td>\nChi ph\u00ed thi\u1ebfu h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 b\u1ecb lo\u1ea1i<\/td>\n<\/tr>\n<\/table>\n

Doanh nghi\u1ec7p khai thu\u1ebf GTGT theo th\u00e1ng hay qu\u00fd t\u00f9y quy m\u00f4 doanh thu, n\u00ean h\u00e3y h\u1ecfi r\u00f5 khi nh\u1eadn vi\u1ec7c. Cu\u1ed1i n\u0103m, ng\u01b0\u1eddi l\u00e0m t\u1ed5ng h\u1ee3p th\u01b0\u1eddng l\u00e0 \u0111\u1ea7u m\u1ed1i l\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean (Auditor) \u0111\u1ed9c l\u1eadp. Giai \u0111o\u1ea1n n\u00e0y nhi\u1ec1u ng\u01b0\u1eddi ph\u1ea3i l\u00e0m th\u00eam gi\u1edd cho k\u1ecbp h\u1ea1n.<\/p>\n

4. \u0110\u1ecdc tin tuy\u1ec3n d\u1ee5ng: c\u00f4ng ty 10 ng\u01b0\u1eddi kh\u00e1c c\u00f4ng ty 500 ng\u01b0\u1eddi<\/h2>\n

C\u00f9ng m\u1ed9t ch\u1ee9c danh, ph\u1ea1m vi c\u00f4ng vi\u1ec7c thay \u0111\u1ed5i nhi\u1ec1u theo quy m\u00f4 doanh nghi\u1ec7p. \u1ede c\u00f4ng ty kho\u1ea3ng 10 ng\u01b0\u1eddi, \u0111\u00e2y th\u01b0\u1eddng l\u00e0 ng\u01b0\u1eddi k\u1ebf to\u00e1n duy nh\u1ea5t, ki\u00eam c\u1ea3 kho, c\u00f4ng n\u1ee3, l\u01b0\u01a1ng v\u00e0 \u0111\u00f4i khi th\u1ee7 qu\u1ef9. \u1ede c\u00f4ng ty v\u00e0i tr\u0103m ng\u01b0\u1eddi, m\u1ed7i ph\u1ea7n h\u00e0nh c\u00f3 ng\u01b0\u1eddi ri\u00eang, n\u00ean v\u1ecb tr\u00ed t\u1ed5ng h\u1ee3p t\u1eadp trung v\u00e0o ki\u1ec3m so\u00e1t v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb. Tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ecdc th\u00eam H\u01b0\u1edbng d\u1eabn vi\u1ebft CV k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ti\u1ebft k\u00e8m m\u1eabu tham kh\u1ea3o th\u1ef1c t\u1ebf<\/a> \u0111\u1ec3 tr\u00ecnh b\u00e0y kinh nghi\u1ec7m kh\u1edbp t\u1eebng ki\u1ec3u tin.<\/p>\n

\u2013 Tin c\u00f3 c\u1ee5m “ki\u00eam th\u1ee7 qu\u1ef9, l\u00e0m l\u01b0\u01a1ng, theo d\u00f5i kho” cho th\u1ea5y b\u1ea1n s\u1ebd \u00f4m g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 ph\u1ea7n h\u00e0nh.<\/p>\n

\u2013 Tin nh\u1eafc “b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, l\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp” th\u01b0\u1eddng thu\u1ed9c doanh nghi\u1ec7p c\u00f3 b\u1ed9 m\u00e1y \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

\u2013 Tin y\u00eau c\u1ea7u “b\u00e1o c\u00e1o cho c\u00f4ng ty m\u1eb9” c\u1ea7n th\u00eam ti\u1ebfng Anh chuy\u00ean ng\u00e0nh v\u00e0 kinh nghi\u1ec7m h\u1ee3p nh\u1ea5t.<\/p>\n

Ba d\u1ea5u hi\u1ec7u n\u00e0y gi\u00fap b\u1ea1n \u01b0\u1edbc l\u01b0\u1ee3ng kh\u1ed1i l\u01b0\u1ee3ng vi\u1ec7c th\u1eadt tr\u01b0\u1edbc khi ph\u1ecfng v\u1ea5n.<\/p>\n

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L\u01b0u \u00fd khi nh\u1eadn vi\u1ec7c \u1edf doanh nghi\u1ec7p nh\u1ecf<\/strong><\/p>\n

\u2013 B\u1ea1n n\u00ean h\u1ecfi r\u00f5 c\u00f4ng ty \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC hay Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n

\u2013 B\u1ea1n c\u1ea7n ki\u1ec3m tra s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ng\u01b0\u1eddi c\u0169 \u0111\u1ec3 l\u1ea1i tr\u01b0\u1edbc khi k\u00fd b\u00e0n giao.<\/p>\n

\u2013 B\u1ea1n kh\u00f4ng n\u00ean t\u1ef1 k\u00fd thay gi\u00e1m \u0111\u1ed1c ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u00ean b\u00e1o c\u00e1o v\u00e0 t\u1edd khai.<\/p>\n

Ba vi\u1ec7c n\u00e0y gi\u00fap b\u1ea1n t\u00e1ch r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh v\u1edbi sai s\u00f3t t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/p>\n<\/div>\n

Ti\u1ebfp theo l\u00e0 ph\u1ea7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 nh\u00e0 tuy\u1ec3n d\u1ee5ng hay h\u1ecfi.<\/p>\n

5. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u1eeb 2026: \u0111i\u1ec3m m\u1edbi n\u00ean n\u1eafm tr\u01b0\u1edbc khi ph\u1ecfng v\u1ea5n<\/h2>\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/10\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, thay Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. \u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb v\u00e0 b\u1ed5 sung t\u00e0i kho\u1ea3n m\u00e0 kh\u00f4ng c\u1ea7n xin ph\u00e9p B\u1ed9 T\u00e0i ch\u00ednh, mi\u1ec5n c\u00f3 quy ch\u1ebf h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9. M\u1ed9t s\u1ed1 t\u00ean g\u1ecdi c\u0169ng \u0111\u1ed5i, nh\u01b0 “B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n” th\u00e0nh “B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh”. V\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Th\u00f4ng t\u01b0 133\/2016\/TT-BTC hi\u1ec7n v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, ho\u1eb7c c\u00f3 th\u1ec3 ch\u1ecdn chuy\u1ec3n sang th\u00f4ng t\u01b0 m\u1edbi.<\/p>\n

Khung ph\u00e1p l\u00fd n\u1ec1n v\u1eabn l\u00e0 Lu\u1eadt K\u1ebf to\u00e1n 2015 (\u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung), c\u00f2n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, thay Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP t\u1eeb 01\/07\/2026. Khi \u0111\u01b0\u1ee3c h\u1ecfi, h\u00e3y k\u1ec3 c\u00f4ng ty c\u0169 \u0111\u00e3 \u00e1nh x\u1ea1 t\u00e0i kho\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m ra sao.<\/p>\n

\n

Nh\u00e0 tuy\u1ec3n d\u1ee5ng \u00edt khi h\u1ecfi b\u1ea1n thu\u1ed9c s\u1ed1 hi\u1ec7u th\u00f4ng t\u01b0, h\u1ecd mu\u1ed1n bi\u1ebft b\u1ea1n \u0111\u00e3 \u00e1p d\u1ee5ng thay \u0111\u1ed5i \u0111\u00f3 v\u00e0o s\u1ed5 s\u00e1ch nh\u01b0 th\u1ebf n\u00e0o.<\/em><\/p>\n<\/blockquote>\n

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

6. K\u1ef9 n\u0103ng, c\u00f4ng c\u1ee5 v\u00e0 l\u1ed9 tr\u00ecnh l\u00ean k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/h2>\n

V\u1ec1 c\u00f4ng c\u1ee5, v\u1ecb tr\u00ed t\u1ed5ng h\u1ee3p th\u01b0\u1eddng d\u00f9ng ph\u1ea7n m\u1ec1m MISA SME ho\u1eb7c Fast Accounting, \u1ee9ng d\u1ee5ng HTKK \u0111\u1ec3 l\u1eadp t\u1edd khai v\u00e0 c\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed (eTax) \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1. Excel th\u00e0nh th\u1ea1o, g\u1ed3m h\u00e0m tra c\u1ee9u v\u00e0 Pivot Table, g\u1ea7n nh\u01b0 l\u00e0 y\u00eau c\u1ea7u m\u1eb7c \u0111\u1ecbnh. Ngo\u00e0i k\u1ef9 thu\u1eadt, b\u1ea1n c\u1ea7n t\u00ednh c\u1ea9n th\u1eadn v\u00e0 kh\u1ea3 n\u0103ng gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u cho ng\u01b0\u1eddi kh\u00f4ng l\u00e0m k\u1ebf to\u00e1n.<\/p>\n

L\u1ed9 tr\u00ecnh ph\u1ed5 bi\u1ebfn \u0111i t\u1eeb ph\u1ea7n h\u00e0nh l\u00ean t\u1ed5ng h\u1ee3p, r\u1ed3i k\u1ebf to\u00e1n tr\u01b0\u1edfng. Theo Lu\u1eadt K\u1ebf to\u00e1n 2015, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng doanh nghi\u1ec7p c\u1ea7n ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 t\u1ed1i thi\u1ec3u 2 n\u0103m c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n n\u1ebfu c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc, ho\u1eb7c 3 n\u0103m n\u1ebfu c\u00f3 b\u1eb1ng trung c\u1ea5p, cao \u0111\u1eb3ng; B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh th\u00f4ng t\u01b0 m\u1edbi v\u1ec1 ch\u1ee9ng ch\u1ec9 n\u00e0y, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2027.<\/p>\n

\n

L\u1eddi khuy\u00ean cho ng\u01b0\u1eddi m\u1edbi l\u00ean v\u1ecb tr\u00ed t\u1ed5ng h\u1ee3p<\/strong><\/p>\n

\u2013 B\u1ea1n n\u00ean l\u1eadp checklist kh\u00f3a s\u1ed5 th\u00e1ng thay v\u00ec l\u00e0m theo tr\u00ed nh\u1edb.<\/p>\n

\u2013 B\u1ea1n h\u00e3y gi\u1eef file \u0111\u1ed1i chi\u1ebfu c\u00f3 ghi ch\u00fa ngu\u1ed3n g\u1ed1c c\u1ee7a t\u1eebng kho\u1ea3n ch\u00eanh l\u1ec7ch.<\/p>\n

\u2013 B\u1ea1n n\u00ean xem b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hai n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 n\u1eafm l\u1ecbch s\u1eed s\u1ed1 li\u1ec7u.<\/p>\n

Ba th\u00f3i quen n\u00e0y gi\u00fap b\u1ea1n t\u1ef1 tin h\u01a1n khi gi\u1ea3i tr\u00ecnh v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ki\u1ec3m to\u00e1n.<\/p>\n<\/div>\n

Thu nh\u1eadp c\u1ee7a v\u1ecb tr\u00ed n\u00e0y t\u00f9y quy m\u00f4 doanh nghi\u1ec7p, khu v\u1ef1c v\u00e0 kinh nghi\u1ec7m.<\/p>\n

7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

1. Sinh vi\u00ean m\u1edbi ra tr\u01b0\u1eddng c\u00f3 l\u00e0m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c kh\u00f4ng?<\/em><\/strong> C\u00f3 th\u1ec3 \u1edf c\u00f4ng ty nh\u1ecf, nh\u01b0ng th\u01b0\u1eddng n\u00ean l\u00e0m ph\u1ea7n h\u00e0nh 1\u20132 n\u0103m tr\u01b0\u1edbc.<\/p>\n

2. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f3 ph\u1ea3i k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/em><\/strong> Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u th\u01b0\u1eddng k\u00fd c\u00f9ng k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, t\u00f9y ph\u00e2n c\u00f4ng n\u1ed9i b\u1ed9.<\/p>\n

3. C\u00f3 c\u1ea7n ch\u1ee9ng ch\u1ec9 \u0111\u1ec3 l\u00e0m v\u1ecb tr\u00ed n\u00e0y kh\u00f4ng?<\/em><\/strong> Kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9 b\u1eaft bu\u1ed9c ri\u00eang, nh\u01b0ng doanh nghi\u1ec7p th\u01b0\u1eddng y\u00eau c\u1ea7u b\u1eb1ng chuy\u00ean ng\u00e0nh v\u00e0 kinh nghi\u1ec7m.<\/p>\n

V\u1ecb tr\u00ed t\u1ed5ng h\u1ee3p \u0111\u00f2i h\u1ecfi b\u1ea1n hi\u1ec3u d\u00f2ng ch\u1ea3y s\u1ed1 li\u1ec7u t\u1eeb ch\u1ee9ng t\u1eeb \u0111\u1ebfn b\u00e1o c\u00e1o. Khi t\u00ecm hi\u1ec3u k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/strong>, h\u00e3y \u0111\u1ecdc k\u1ef9 tin tuy\u1ec3n d\u1ee5ng \u0111\u1ec3 bi\u1ebft m\u00ecnh s\u1ebd \u00f4m bao nhi\u00eau ph\u1ea7n h\u00e0nh, n\u1eafm c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 luy\u1ec7n th\u00f3i quen \u0111\u1ed1i chi\u1ebfu c\u00f3 h\u1ec7 th\u1ed1ng. B\u01b0\u1edbc ti\u1ebfp theo l\u00e0 r\u00e0 l\u1ea1i kinh nghi\u1ec7m c\u1ee7a b\u1ea1n theo t\u1eebng k\u1ef3 th\u00e1ng, qu\u00fd, n\u0103m.<\/p>\n

B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o; quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i, b\u1ea1n n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c tr\u00ean c\u1ed5ng th\u00f4ng tin c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/em><\/p>\n

Minh An<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

M\u1ed7i th\u00e1ng, h\u00e0ng tr\u0103m ch\u1ee9ng t\u1eeb kho, b\u00e1n h\u00e0ng, c\u00f4ng n\u1ee3 v\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed5 v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n, c\u1ea7n ng\u01b0\u1eddi gom th\u00e0nh b\u1ee9c tranh …<\/p>\n","protected":false},"author":58,"featured_media":31830,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-31850","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/31850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=31850"}],"version-history":[{"count":1,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/31850\/revisions"}],"predecessor-version":[{"id":31851,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/31850\/revisions\/31851"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/31830"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=31850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=31850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=31850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}