{"id":31951,"date":"2026-11-10T14:00:00","date_gmt":"2026-11-10T07:00:00","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=31951"},"modified":"2026-11-10T16:58:20","modified_gmt":"2026-11-10T09:58:20","slug":"cau-hoi-phong-van-ke-toan-truong","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/phong-van-viec-lam\/cau-hoi-phong-van-ke-toan-truong","title":{"rendered":"C\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n tr\u01b0\u1edfng: ph\u00e1p l\u00fd, Th\u00f4ng t\u01b0 99 v\u00e0 t\u00ecnh hu\u1ed1ng kh\u00f3"},"content":{"rendered":"

V\u00f2ng ph\u1ecfng v\u1ea5n K\u1ebf to\u00e1n tr\u01b0\u1edfng (Chief Accountant) hi\u1ebfm khi h\u1ecfi l\u1ea1i b\u00fat to\u00e1n c\u01a1 b\u1ea3n. B\u1ed9 c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong> th\u01b0\u1eddng \u0111o ba th\u1ee9: hi\u1ec3u tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u00e1 nh\u00e2n, c\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi v\u00e0 b\u1ea3n l\u0129nh n\u00f3i “kh\u00f4ng” tr\u01b0\u1edbc y\u00eau c\u1ea7u sai. B\u00e0i vi\u1ebft chia c\u00e2u h\u1ecfi theo nh\u00f3m, k\u00e8m \u00fd tr\u1ea3 l\u1eddi n\u00ean c\u00f3.<\/p>\n

\"c\u00e2u<\/p>\n

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

\u2013 K\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt, n\u00ean c\u00e2u h\u1ecfi ph\u00e1p l\u00fd \u0111\u1ebfn s\u1edbm.<\/p>\n

\u2013 N\u0103m 2026 l\u00e0 n\u0103m \u0111\u1ea7u \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, n\u00ean chu\u1ea9n b\u1ecb c\u00e2u chuy\u1ec7n chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

\u2013 C\u00e2u h\u1ecfi then ch\u1ed1t th\u01b0\u1eddng l\u00e0 t\u00ecnh hu\u1ed1ng ch\u1ee7 doanh nghi\u1ec7p y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u.<\/p>\n

\u2013 Ph\u1ea7n qu\u1ea3n tr\u1ecb xoay quanh d\u00f2ng ti\u1ec1n, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m to\u00e1n.<\/p>\n

B\u1ed1n nh\u00f3m \u00fd n\u00e0y \u0111\u01b0\u1ee3c tri\u1ec3n khai l\u1ea7n l\u01b0\u1ee3t b\u00ean d\u01b0\u1edbi.<\/p>\n<\/div>\n

Tr\u01b0\u1edbc h\u1ebft, h\u00e3y nh\u00ecn to\u00e0n c\u1ea3nh c\u00e1c nh\u00f3m c\u00e2u h\u1ecfi.<\/p>\n

1. B\u1ea3n \u0111\u1ed3 c\u00e2u h\u1ecfi v\u00e0 \u0111i\u1ec1u nh\u00e0 tuy\u1ec3n d\u1ee5ng c\u1ea7n nghe<\/h2>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00e1c K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p (General Accountant) \u1edf ch\u1ed7 ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n v\u1ec1 s\u1ed1 li\u1ec7u, v\u00e0 kh\u00e1c Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh (CFO) \u1edf ch\u1ed7 thi\u00ean v\u1ec1 tu\u00e2n th\u1ee7 h\u01a1n chi\u1ebfn l\u01b0\u1ee3c v\u1ed1n. Ng\u01b0\u1eddi ph\u1ecfng v\u1ea5n v\u00ec th\u1ebf t\u1eadp trung v\u00e0o \u0111i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m, nguy\u00ean t\u1eafc ngh\u1ec1 v\u00e0 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd. V\u1ec1 ph\u1ea1m vi vi\u1ec7c, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ecdc b\u00e0i M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c K\u1ebf to\u00e1n tr\u01b0\u1edfng \u2013 Nhi\u1ec7m v\u1ee5, \u0111i\u1ec1u ki\u1ec7n v\u00e0 l\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn<\/a>.<\/p>\n\n\n\n\n\n\n\n\n\n\n
C\u00e2u h\u1ecfi<\/th>\nNh\u00e0 tuy\u1ec3n d\u1ee5ng mu\u1ed1n ki\u1ec3m tra g\u00ec<\/th>\n\u00dd tr\u1ea3 l\u1eddi n\u00ean c\u00f3<\/th>\n<\/tr>\n
Anh\/ch\u1ecb \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n b\u1ed5 nhi\u1ec7m th\u1ebf n\u00e0o?<\/td>\n\u0110i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m<\/td>\nTr\u00ecnh \u0111\u1ed9, s\u1ed1 n\u0103m th\u1ef1c t\u1ebf, ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng<\/td>\n<\/tr>\n
Gi\u00e1m \u0111\u1ed1c mu\u1ed1n ghi doanh thu s\u1edbm th\u00ec sao?<\/td>\nB\u1ea3n l\u0129nh, tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n<\/td>\nT\u1eeb ch\u1ed1i c\u00f3 l\u00fd do, \u0111\u1ec1 xu\u1ea5t c\u00e1ch h\u1ee3p ph\u00e1p<\/td>\n<\/tr>\n
C\u00f4ng ty c\u0169 chuy\u1ec3n sang Th\u00f4ng t\u01b0 99 ra sao?<\/td>\nM\u1ee9c c\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9<\/td>\nT\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb, quy ch\u1ebf n\u1ed9i b\u1ed9<\/td>\n<\/tr>\n
Chu\u1ea9n b\u1ecb quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN th\u1ebf n\u00e0o?<\/td>\nKi\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf<\/td>\nL\u1ecbch \u0111\u1ed1i chi\u1ebfu, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/td>\n<\/tr>\n
C\u00f4ng ty c\u00f3 l\u00e3i nh\u01b0ng thi\u1ebfu ti\u1ec1n v\u00ec sao?<\/td>\nT\u01b0 duy d\u00f2ng ti\u1ec1n<\/td>\nC\u00f4ng n\u1ee3, t\u1ed3n kho, tr\u1ea3 n\u1ee3 g\u1ed1c, \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n
B\u00e1o c\u00e1o \u0111\u00e3 ph\u00e1t h\u00e0nh c\u00f3 sai s\u00f3t th\u00ec sao?<\/td>\nHi\u1ec3u chu\u1ea9n m\u1ef1c, trung th\u1ef1c<\/td>\n\u0110\u00e1nh gi\u00e1 tr\u1ecdng y\u1ebfu, \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1<\/td>\n<\/tr>\n
L\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ebf n\u00e0o?<\/td>\nChu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, gi\u1ea3i tr\u00ecnh<\/td>\n\u0110\u1ea7u m\u1ed1i, danh m\u1ee5c h\u1ed3 s\u01a1, th\u01b0 qu\u1ea3n l\u00fd<\/td>\n<\/tr>\n
90 ng\u00e0y \u0111\u1ea7u anh\/ch\u1ecb l\u00e0m g\u00ec?<\/td>\nT\u01b0 duy t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y<\/td>\n\u0110\u00e1nh gi\u00e1, x\u1eed l\u00fd r\u1ee7i ro, chu\u1ea9n h\u00f3a<\/td>\n<\/tr>\n<\/table>\n

H\u00e3y g\u1eafn v\u00ed d\u1ee5 th\u1eadt c\u1ee7a b\u1ea1n v\u00e0o t\u1eebng d\u00f2ng.<\/p>\n

2. Nh\u00f3m c\u00e2u v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd v\u00e0 tr\u00e1ch nhi\u1ec7m<\/h2>\n

Theo \u0110i\u1ec1u 54 Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP h\u01b0\u1edbng d\u1eabn, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, chuy\u00ean m\u00f4n k\u1ebf to\u00e1n t\u1eeb trung c\u1ea5p tr\u1edf l\u00ean, ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf. M\u1ed1c th\u01b0\u1eddng nh\u1eafc l\u00e0 \u00edt nh\u1ea5t 2 n\u0103m v\u1edbi \u0111\u1ea1i h\u1ecdc v\u00e0 3 n\u0103m v\u1edbi trung c\u1ea5p, cao \u0111\u1eb3ng; doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 y\u00eau c\u1ea7u ri\u00eang. H\u00e3y tr\u1ea3 l\u1eddi b\u1eb1ng h\u1ed3 s\u01a1 c\u1ee7a m\u00ecnh, kh\u00f4ng \u0111\u1ecdc l\u1ea1i \u0111i\u1ec1u lu\u1eadt.<\/p>\n

C\u00e2u ti\u1ebfp theo l\u00e0 tr\u00e1ch nhi\u1ec7m khi b\u00e1o c\u00e1o sai: t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, ki\u1ec3m tra s\u1ed1 li\u1ec7u, \u0111\u1ed9c l\u1eadp chuy\u00ean m\u00f4n. B\u1ea1n c\u00f3 th\u1ec3 xem tin trong m\u1ee5c vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n<\/a> \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu y\u00eau c\u1ea7u ch\u1ee9ng ch\u1ec9 v\u00e0 kinh nghi\u1ec7m.<\/p>\n

3. T\u00ecnh hu\u1ed1ng \u0111\u1ea1o \u0111\u1ee9c: khi ch\u1ee7 doanh nghi\u1ec7p mu\u1ed1n “ch\u1ec9nh” s\u1ed1 li\u1ec7u<\/h2>\n

\u0110\u00e2y th\u01b0\u1eddng l\u00e0 c\u00e2u quy\u1ebft \u0111\u1ecbnh: Gi\u00e1m \u0111\u1ed1c mu\u1ed1n h\u1ea1ch to\u00e1n chi ph\u00ed thi\u1ebfu ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 gi\u1ea3m thu\u1ebf, ho\u1eb7c ghi doanh thu tr\u01b0\u1edbc khi giao h\u00e0ng \u0111\u1ec3 vay ng\u00e2n h\u00e0ng. Tr\u1ea3 l\u1eddi “l\u00e0m theo ch\u1ec9 \u0111\u1ea1o” s\u1ebd m\u1ea5t \u0111i\u1ec3m, c\u00f2n ch\u1ec9 “t\u1eeb ch\u1ed1i” th\u00ec ch\u01b0a \u0111\u1ee7. Nh\u00e0 tuy\u1ec3n d\u1ee5ng mu\u1ed1n th\u1ea5y b\u1ea1n n\u00f3i “kh\u00f4ng” v\u1edbi c\u00e1ch l\u00e0m sai k\u00e8m h\u01b0\u1edbng h\u1ee3p ph\u00e1p thay th\u1ebf.<\/p>\n

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K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi l\u00e0m m\u1ecdi vi\u1ec7c gi\u00e1m \u0111\u1ed1c mu\u1ed1n, m\u00e0 l\u00e0 ng\u01b0\u1eddi ch\u1ec9 ra con \u0111\u01b0\u1eddng h\u1ee3p ph\u00e1p t\u1edbi c\u00f9ng m\u1ed9t \u0111\u00edch.<\/em><\/p>\n<\/blockquote>\n

H\u00e3y n\u00eau r\u1ee7i ro truy thu thu\u1ebf v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi k\u00fd, \u0111\u1ec1 xu\u1ea5t h\u01b0\u1edbng thay th\u1ebf nh\u01b0 r\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u00f2n b\u1ecf s\u00f3t, r\u1ed3i \u0111\u1ec1 ngh\u1ecb ghi nh\u1eadn \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n n\u1ebfu c\u1ea5p tr\u00ean v\u1eabn gi\u1eef y\u00eau c\u1ea7u.<\/p>\n

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L\u01b0u \u00fd khi k\u1ec3 t\u00ecnh hu\u1ed1ng th\u1eadt<\/strong><\/p>\n

\u2013 B\u1ea1n kh\u00f4ng n\u00ean n\u00eau t\u00ean c\u00f4ng ty c\u0169 hay s\u1ed1 li\u1ec7u c\u1ee5 th\u1ec3 c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n

\u2013 B\u1ea1n h\u00e3y k\u1ec3 theo h\u01b0\u1edbng gi\u1ea3i ph\u00e1p, kh\u00f4ng n\u00f3i x\u1ea5u c\u1ea5p tr\u00ean c\u0169.<\/p>\n

\u2013 B\u1ea1n c\u1ea7n tr\u1ea3 l\u1eddi nh\u1ea5t qu\u00e1n khi b\u1ecb h\u1ecfi d\u1ed3n th\u00eam v\u00e0i l\u1edbp.<\/p>\n

C\u00e2u chuy\u1ec7n nh\u1edd \u0111\u00f3 v\u1eeba trung th\u1ef1c v\u1eeba chuy\u00ean nghi\u1ec7p.<\/p>\n<\/div>\n

V\u1edbi sai s\u00f3t tr\u00ean b\u00e1o c\u00e1o \u0111\u00e3 ph\u00e1t h\u00e0nh, h\u00e3y d\u1ef1a v\u00e0o Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 29 (VAS 29): \u0111\u00e1nh gi\u00e1 m\u1ee9c tr\u1ecdng y\u1ebfu, \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 n\u1ebfu c\u1ea7n v\u00e0 b\u00e1o c\u00e1o Ban Gi\u00e1m \u0111\u1ed1c.<\/p>\n

4. C\u00e2u h\u1ecfi v\u1ec1 Th\u00f4ng t\u01b0 99\/2025 v\u00e0 nghi\u1ec7p v\u1ee5 thu\u1ebf<\/h2>\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng m\u1edf th\u00eam t\u00e0i kho\u1ea3n chi ti\u1ebft nh\u01b0ng c\u1ea7n x\u00e2y d\u1ef1ng quy ch\u1ebf n\u1ed9i b\u1ed9 t\u01b0\u01a1ng \u1ee9ng. Khi \u0111\u01b0\u1ee3c h\u1ecfi \u0111\u00e3 chuy\u1ec3n \u0111\u1ed5i th\u1ebf n\u00e0o, h\u00e3y k\u1ec3 tr\u00ecnh t\u1ef1: \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n c\u0169 \u2013 m\u1edbi, r\u00e0 ch\u1ee9ng t\u1eeb, so\u1ea1n quy ch\u1ebf v\u00e0 c\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m.<\/p>\n

Ph\u1ea7n thu\u1ebf th\u01b0\u1eddng h\u1ecfi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 l\u00e0m vi\u1ec7c khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

5. C\u00e2u h\u1ecfi qu\u1ea3n tr\u1ecb: d\u00f2ng ti\u1ec1n, b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m to\u00e1n<\/h2>\n

C\u00e2u “c\u00f3 l\u00e3i nh\u01b0ng thi\u1ebfu ti\u1ec1n” ki\u1ec3m tra kh\u1ea3 n\u0103ng \u0111\u1ecdc B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng l\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu k\u00e9o d\u00e0i, t\u1ed3n kho t\u0103ng, tr\u1ea3 n\u1ee3 g\u1ed1c ho\u1eb7c \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n. N\u00ean k\u00e8m bi\u1ec7n ph\u00e1p nh\u01b0 r\u00fat ng\u1eafn v\u00f2ng quay c\u00f4ng n\u1ee3. V\u1edbi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp (Independent Auditor), h\u00e3y k\u1ec3 c\u00e1ch b\u1ea1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 x\u1eed l\u00fd th\u01b0 qu\u1ea3n l\u00fd.<\/p>\n

\"c\u00e2u<\/p>\n

6. Qu\u1ea3n l\u00fd \u0111\u1ed9i, k\u1ebf ho\u1ea1ch 90 ng\u00e0y v\u00e0 c\u00e2u n\u00ean h\u1ecfi l\u1ea1i<\/h2>\n

Ng\u01b0\u1eddi ph\u1ecfng v\u1ea5n s\u1ebd h\u1ecfi c\u00e1ch b\u1ea1n ph\u00e2n vi\u1ec7c v\u00e0 ki\u1ec3m so\u00e1t sai s\u00f3t. H\u00e3y n\u00f3i v\u1ec1 ki\u1ec3m tra ch\u00e9o, l\u1ecbch kh\u00f3a s\u1ed5 v\u00e0 ph\u1ea7n m\u1ec1m \u0111\u00e3 d\u00f9ng nh\u01b0 MISA, Fast ho\u1eb7c SAP. C\u00e2u k\u1ebf ho\u1ea1ch 90 ng\u00e0y n\u00ean chia ba ch\u1eb7ng.<\/p>\n

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L\u1eddi khuy\u00ean cho k\u1ebf ho\u1ea1ch 90 ng\u00e0y<\/strong><\/p>\n

\u2013 Trong 30 ng\u00e0y \u0111\u1ea7u, b\u1ea1n \u0111\u00e1nh gi\u00e1 s\u1ed5 s\u00e1ch v\u00e0 r\u1ee7i ro thu\u1ebf t\u1ed3n \u0111\u1ecdng.<\/p>\n

\u2013 T\u1eeb ng\u00e0y 31 \u0111\u1ebfn 60, b\u1ea1n x\u1eed l\u00fd \u0111i\u1ec3m r\u1ee7i ro l\u1edbn v\u00e0 ph\u00e2n l\u1ea1i vi\u1ec7c trong \u0111\u1ed9i.<\/p>\n

\u2013 T\u1eeb ng\u00e0y 61 \u0111\u1ebfn 90, b\u1ea1n chu\u1ea9n h\u00f3a quy tr\u00ecnh kh\u00f3a s\u1ed5 v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb.<\/p>\n

Ba ch\u1eb7ng n\u00e0y cho th\u1ea5y b\u1ea1n \u01b0u ti\u00ean ki\u1ec3m so\u00e1t r\u1ee7i ro tr\u01b0\u1edbc khi c\u1ea3i ti\u1ebfn.<\/p>\n<\/div>\n

Cu\u1ed1i bu\u1ed5i, b\u1ed9 c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00ean c\u00f3 c\u1ea3 ph\u1ea7n b\u1ea1n h\u1ecfi l\u1ea1i: t\u00ecnh tr\u1ea1ng quy\u1ebft to\u00e1n thu\u1ebf c\u00e1c n\u0103m tr\u01b0\u1edbc, ti\u1ebfn \u0111\u1ed9 chuy\u1ec3n \u0111\u1ed5i Th\u00f4ng t\u01b0 99 v\u00e0 tuy\u1ebfn b\u00e1o c\u00e1o.<\/p>\n

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

1. N\u00ean gi\u1edbi thi\u1ec7u b\u1ea3n th\u00e2n th\u1ebf n\u00e0o?<\/em><\/strong> Kho\u1ea3ng m\u1ed9t ph\u00fat v\u1ec1 s\u1ed1 n\u0103m kinh nghi\u1ec7m, quy m\u00f4 ph\u00f2ng t\u1eebng qu\u1ea3n l\u00fd v\u00e0 m\u1ed9t k\u1ebft qu\u1ea3 n\u1ed5i b\u1eadt.<\/p>\n

2. Ch\u01b0a c\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 \u1ee9ng tuy\u1ec3n \u0111\u01b0\u1ee3c kh\u00f4ng?<\/em><\/strong> V\u1eabn c\u00f3 th\u1ec3, nh\u01b0ng n\u00ean n\u00eau k\u1ebf ho\u1ea1ch ho\u00e0n th\u00e0nh kh\u00f3a h\u1ecdc v\u00ec \u0111\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m.<\/p>\n

3. C\u00f3 l\u00e0m b\u00e0i ki\u1ec3m tra kh\u00f4ng?<\/em><\/strong> T\u00f9y doanh nghi\u1ec7p, c\u00f3 n\u01a1i giao b\u00e0i \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

V\u00f2ng g\u1eb7p cu\u1ed1i c\u1ea7n c\u00e2u chuy\u1ec7n th\u1eadt cho t\u1eebng nh\u00f3m c\u00e2u h\u1ecfi. Khi r\u00e0 c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong>, h\u00e3y \u01b0u ti\u00ean ch\u1ee9ng minh b\u1ea1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m, k\u1ec3 \u0111\u01b0\u1ee3c qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99 v\u00e0 tr\u1ea3 l\u1eddi t\u00ecnh hu\u1ed1ng \u0111\u1ea1o \u0111\u1ee9c b\u1eb1ng ph\u01b0\u01a1ng \u00e1n h\u1ee3p ph\u00e1p. H\u00f4m nay, h\u00e3y vi\u1ebft ra m\u1ed9t t\u00ecnh hu\u1ed1ng \u00e1p l\u1ef1c t\u1eebng x\u1eed l\u00fd v\u00e0 luy\u1ec7n k\u1ec3 trong hai ph\u00fat.<\/p>\n

B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o; quy \u0111\u1ecbnh k\u1ebf to\u00e1n, thu\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i, b\u1ea1n n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/em><\/p>\n

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

V\u00f2ng ph\u1ecfng v\u1ea5n K\u1ebf to\u00e1n tr\u01b0\u1edfng (Chief Accountant) hi\u1ebfm khi h\u1ecfi l\u1ea1i b\u00fat to\u00e1n c\u01a1 b\u1ea3n. B\u1ed9 c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u01b0\u1eddng …<\/p>\n","protected":false},"author":58,"featured_media":31931,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[],"class_list":["post-31951","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phong-van-viec-lam"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/31951","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=31951"}],"version-history":[{"count":1,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/31951\/revisions"}],"predecessor-version":[{"id":31952,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/31951\/revisions\/31952"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/31931"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=31951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=31951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=31951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}