{"id":1400,"date":"2026-03-30T14:12:34","date_gmt":"2026-03-30T07:12:34","guid":{"rendered":"https:\/\/vietvtn.site\/?p=1400"},"modified":"2026-03-30T14:12:35","modified_gmt":"2026-03-30T07:12:35","slug":"lap-bang-can-doi-tai-khoan","status":"publish","type":"post","link":"https:\/\/vietvtn.site\/?p=1400","title":{"rendered":"L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n"},"content":{"rendered":"\n<p><a href=\"http:\/\/127.0.0.1:5500\/index.html\"><\/a><\/p>\n\n\n\n<p><strong>B\u1ea3ng C\u00e2n \u0110\u1ed1i T\u00e0i Kho\u1ea3n \u2013 C\u00f4ng C\u1ee5 Quan Tr\u1ecdng Trong K\u1ebf To\u00e1n Doanh Nghi\u1ec7p<\/strong><\/p>\n\n\n\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. B\u00e1o c\u00e1o n\u00e0y gi\u00fap doanh nghi\u1ec7p ki\u1ec3m tra s\u1ed1 d\u01b0 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, h\u1ed7 tr\u1ee3 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. B\u1ea3ng C\u00e2n \u0110\u1ed1i T\u00e0i Kho\u1ea3n L\u00e0 G\u00ec?<\/strong><\/h2>\n\n\n\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n l\u00e0 b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n trong h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch c\u1ee7a doanh nghi\u1ec7p, th\u1ec3 hi\u1ec7n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/strong>\u00a0c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n.<\/li>\n\n\n\n<li><strong>C\u00e1c kho\u1ea3n ph\u00e1t sinh trong k\u1ef3<\/strong>\u00a0(n\u1ee3 v\u00e0 c\u00f3).<\/li>\n\n\n\n<li><strong>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong>\u00a0c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n sau khi \u0111\u00e3 ghi nh\u1eadn t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch.<\/li>\n<\/ul>\n\n\n\n<p>B\u1ea3ng n\u00e0y gi\u00fap k\u1ebf to\u00e1n ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c b\u00fat to\u00e1n \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang nguy\u00ean t\u1eafc k\u1ebf to\u00e1n.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. N\u1ed9i Dung C\u1ee7a B\u1ea3ng C\u00e2n \u0110\u1ed1i T\u00e0i Kho\u1ea3n<\/strong><\/h2>\n\n\n\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n th\u01b0\u1eddng bao g\u1ed3m c\u00e1c ch\u1ec9 ti\u00eau ch\u00ednh sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. S\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n v\u00e0 t\u00ean t\u00e0i kho\u1ea3n<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ed7i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u00f3 m\u1ed9t s\u1ed1 hi\u1ec7u ri\u00eang (theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n Vi\u1ec7t Nam).<\/li>\n\n\n\n<li>V\u00ed d\u1ee5: T\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t (111), t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (112), t\u00e0i kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng (131),&#8230;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n (th\u00e1ng, qu\u00fd, n\u0103m).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. S\u1ed1 ph\u00e1t sinh trong k\u1ef3<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u00e1t sinh n\u1ee3<\/strong>: T\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ghi v\u00e0o b\u00ean n\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n trong k\u1ef3.<\/li>\n\n\n\n<li><strong>Ph\u00e1t sinh c\u00f3<\/strong>: T\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ghi v\u00e0o b\u00ean c\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n trong k\u1ef3.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00f4ng th\u1ee9c:<br><strong>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 = S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 + Ph\u00e1t sinh n\u1ee3 &#8211; Ph\u00e1t sinh c\u00f3<\/strong><\/li>\n\n\n\n<li>Gi\u00fap doanh nghi\u1ec7p bi\u1ebft ch\u00ednh x\u00e1c t\u00e0i kho\u1ea3n n\u00e0o \u0111ang c\u00f3 s\u1ed1 d\u01b0 v\u00e0 s\u1ed1 li\u1ec7u c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. L\u1ee3i \u00cdch C\u1ee7a B\u1ea3ng C\u00e2n \u0110\u1ed1i T\u00e0i Kho\u1ea3n<\/strong><\/h2>\n\n\n\n<p>\u2705&nbsp;<strong>Ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c<\/strong><br>Gi\u00fap doanh nghi\u1ec7p n\u1eafm r\u00f5 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n<p>\u2705&nbsp;<strong>H\u1ed7 tr\u1ee3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><br>L\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 l\u1eadp&nbsp;<strong>b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong>&nbsp;v\u00e0&nbsp;<strong>b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong>.<\/p>\n\n\n\n<p>\u2705&nbsp;<strong>\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n<\/strong><br>Gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng ki\u1ec3m tra, ph\u00e1t hi\u1ec7n sai s\u00f3t trong ghi nh\u1eadn s\u1ed1 li\u1ec7u.<\/p>\n\n\n\n<p>\u2705&nbsp;<strong>Gi\u1ea3m thi\u1ec3u r\u1ee7i ro k\u1ebf to\u00e1n<\/strong><br>Vi\u1ec7c l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n \u0111\u00fang nguy\u00ean t\u1eafc gi\u00fap doanh nghi\u1ec7p tr\u00e1nh sai s\u00f3t trong b\u00e1o c\u00e1o thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. H\u01b0\u1edbng D\u1eabn L\u1eadp B\u1ea3ng C\u00e2n \u0110\u1ed1i T\u00e0i Kho\u1ea3n<\/strong><\/h2>\n\n\n\n<p><strong>B\u01b0\u1edbc 1:<\/strong>&nbsp;Thu th\u1eadp s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft.<br><strong>B\u01b0\u1edbc 2:<\/strong>&nbsp;Ki\u1ec3m tra s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 tr\u01b0\u1edbc.<br><strong>B\u01b0\u1edbc 3:<\/strong>&nbsp;Ghi nh\u1eadn c\u00e1c kho\u1ea3n ph\u00e1t sinh trong k\u1ef3 (theo t\u1eebng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n).<br><strong>B\u01b0\u1edbc 4:<\/strong>&nbsp;T\u00ednh to\u00e1n s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 theo t\u1eebng t\u00e0i kho\u1ea3n.<br><strong>B\u01b0\u1edbc 5:<\/strong>&nbsp;\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, ki\u1ec3m tra sai s\u00f3t tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. D\u1ecbch V\u1ee5 H\u1ed7 Tr\u1ee3 L\u1eadp B\u1ea3ng C\u00e2n \u0110\u1ed1i T\u00e0i Kho\u1ea3n T\u1ea1i&nbsp;K\u1ebf To\u00e1n Vi\u1ec7t VTN<\/strong><\/h2>\n\n\n\n<p>N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u1ea7n h\u1ed7 tr\u1ee3 trong vi\u1ec7c l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n, ki\u1ec3m tra s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ho\u1eb7c t\u1ed1i \u01b0u h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh,&nbsp;<strong>K\u1ebf To\u00e1n Vi\u1ec7t VTN<\/strong>&nbsp;s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n.<\/p>\n\n\n\n<p><strong>D\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i bao g\u1ed3m:<\/strong><br>\u2714\ufe0f&nbsp;L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n ch\u00ednh x\u00e1c, theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<br>\u2714\ufe0f&nbsp;Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<br>\u2714\ufe0f&nbsp;H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh.<br>\u2714\ufe0f&nbsp;T\u01b0 v\u1ea5n gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n khi c\u00f3 ki\u1ec3m to\u00e1n ho\u1eb7c thanh tra thu\u1ebf.<\/p>\n\n\n\n<p><strong>K\u1ebf To\u00e1n Vi\u1ec7t VTN&nbsp;\u2013 Gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ecba ch\u1ec9<\/strong>: T\u1ea7ng 6, t\u00f2a nh\u00e0 MD Complex, s\u1ed1 68 ph\u1ed1 Nguy\u1ec5n C\u01a1 Th\u1ea1ch, Ph\u01b0\u1eddng T\u1eeb Li\u00eam, TP H\u00e0 N\u1ed9i, Vi\u1ec7t Nam<\/li>\n\n\n\n<li><strong>Hotline<\/strong>:\u00a0<a><strong>Email<\/strong>:\u00a0<\/a><a href=\"mailto:vtn.infor@gmail.com\">vtn.infor@gmail.com<\/a><\/li>\n\n\n\n<li><strong>Website<\/strong>:<a href=\"http:\/\/127.0.0.1:5500\/index.html\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/li>\n\n\n\n<li><strong>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf t\u1eeb xa \u2013 online, gi\u00fap b\u1ea1n gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Li\u00ean h\u1ec7 ngay \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 t\u1ed1i \u01b0u h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n cho doanh nghi\u1ec7p b\u1ea1n!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ea3ng C\u00e2n \u0110\u1ed1i T\u00e0i Kho\u1ea3n \u2013 C\u00f4ng C\u1ee5 Quan Tr\u1ecdng Trong K\u1ebf To\u00e1n Doanh Nghi\u1ec7p B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o &#8230; <a title=\"L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n\" class=\"read-more\" href=\"https:\/\/vietvtn.site\/?p=1400\" aria-label=\"\u0110\u1ecdc th\u00eam v\u1ec1 L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n\">\u0110\u1ecdc ti\u1ebfp<\/a><\/p>\n","protected":false},"author":1,"featured_media":1401,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[10],"tags":[],"class_list":["post-1400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-tinh-hinh-tai-chinh","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"_links":{"self":[{"href":"https:\/\/vietvtn.site\/index.php?rest_route=\/wp\/v2\/posts\/1400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vietvtn.site\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vietvtn.site\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vietvtn.site\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vietvtn.site\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1400"}],"version-history":[{"count":1,"href":"https:\/\/vietvtn.site\/index.php?rest_route=\/wp\/v2\/posts\/1400\/revisions"}],"predecessor-version":[{"id":1402,"href":"https:\/\/vietvtn.site\/index.php?rest_route=\/wp\/v2\/posts\/1400\/revisions\/1402"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vietvtn.site\/index.php?rest_route=\/wp\/v2\/media\/1401"}],"wp:attachment":[{"href":"https:\/\/vietvtn.site\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vietvtn.site\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vietvtn.site\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}