{"id":20833,"date":"2023-12-06T02:05:08","date_gmt":"2023-12-06T02:05:08","guid":{"rendered":"https:\/\/masterskills.org\/blog\/reconcile-trong-ke-toan-la-gi-va-co-tam-quan-trong-ra-sao.html"},"modified":"2023-12-22T04:53:12","modified_gmt":"2023-12-21T21:53:12","slug":"reconcile-trong-ke-toan-la-gi-va-co-tam-quan-trong-ra-sao","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/reconcile-trong-ke-toan-la-gi-va-co-tam-quan-trong-ra-sao.html","title":{"rendered":"Reconcile trong k\u1ebf to\u00e1n l\u00e0 g\u00ec v\u00e0 c\u00f3 t\u1ea7m quan tr\u1ecdng ra sao?"},"content":{"rendered":"
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Reconcile trong k\u1ebf to\u00e1n l\u00e0 g\u00ec l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m trong ng\u00e0nh k\u1ebf to\u00e1n t\u01b0\u01a1ng \u0111\u1ed1i kh\u00f3 hi\u1ec3u, n\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p.<\/p>\n

Trong k\u1ebf to\u00e1n, reconcile \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi tr\u00ean s\u1ed5 v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 h\u1ea1ch to\u00e1n. Vi\u1ec7c n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch chi ti\u1ebft, c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 tr\u00f9ng kh\u1edbp tr\u01b0\u1edbc khi \u0111\u00f3ng s\u1ed1 \u0111\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

C\u0169ng c\u00f3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u trong s\u1ed5 v\u00e0 s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf x\u1ea3y ra sai l\u1ec7ch. L\u00fac n\u00e0y ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i ch\u00fa gi\u1ea3i v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh sao cho th\u1ed1ng nh\u1ea5t.<\/p>\n

C\u00f3 nhi\u1ec1u ng\u01b0\u1eddi ch\u1ee7 quan v\u00e0 cho r\u1eb1ng khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng th\u1ea5y sai s\u1ed1 th\u00ec kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i l\u00e0m th\u00eam m\u1ed9t b\u01b0\u1edbc ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu. Song, c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u kh\u00f4ng kh\u1edbp nh\u01b0ng b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u1eabn ho\u00e0n ch\u1ec9nh v\u00e0 n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu l\u1ea1i th\u00ec c\u00f3 th\u1ec3 x\u1ea3y ra nh\u1eefng v\u1ea5n \u0111\u1ec1 sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n

\u201c\u0110\u1ed1i chi\u1ebfu l\u00e0 m\u1ed9t quy tr\u00ecnh k\u1ebf to\u00e1n m\u00e0 ch\u1ee7 s\u1edf h\u1eefu v\u00e0 k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c s\u1ed1 d\u01b0 ch\u00ednh x\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn trong t\u00e0i kho\u1ea3n c\u1ee7a h\u1ecd.\u201d<\/strong><\/em><\/p>\n

Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu<\/strong><\/p>\n

Nh\u01b0 \u0111\u1ec1 c\u1eadp \u1edf tr\u00ean, m\u1ee5c \u0111\u00edch c\u1ee7a reconcile l\u00e0 ph\u00e1t hi\u1ec7n v\u00e0 hi\u1ec7u ch\u1ec9nh nh\u1eefng sai s\u00f3t trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra s\u1ed5 s\u00e1ch v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf.<\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, qu\u00e1 tr\u00ecnh ki\u1ec3m tra l\u1ea1i c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed7i cu\u1ed1i th\u00e1ng ho\u1eb7c m\u1ed7i cu\u1ed1i qu\u00fd t\u00f9y theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c. Tuy nhi\u00ean, c\u00f4ng vi\u1ec7c n\u00e0y \u0111\u01b0\u1ee3c c\u00e1c k\u1ebf to\u00e1n vi\u00ean \u01b0u ti\u00ean ho\u00e0n t\u1ea5t v\u00e0o cu\u1ed1i m\u1ed7i th\u00e1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed5 s\u00e1ch \u0111\u01b0\u1ee3c ghi ch\u00e9p ch\u00ednh x\u00e1c. N\u1ebfu \u0111\u1ec3 k\u00e9o d\u00e0i th\u1eddi gian \u0111\u1ebfn v\u00e0i th\u00e1ng hay cu\u1ed1i n\u0103m m\u1edbi b\u1eaft \u0111\u1ea7u quy tr\u00ecnh reconcile th\u00ec s\u1ed1 li\u1ec7u s\u1ebd r\u1ea5t nhi\u1ec1u, c\u00f3 th\u1ec3 g\u00e2y sai s\u00f3t khi \u0111\u1ed1i chi\u1ebfu.<\/p>\n

Do v\u1eady, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 tin c\u1eady c\u1ee7a h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p th\u00ec vi\u1ec7c \u0111\u1ed1i chi\u1ebfu c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n li\u00ean t\u1ee5c cho c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. M\u1ed9t quy tr\u00ecnh r\u00e0 so\u00e1t ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c s\u1ebd gi\u00fap ph\u00f2ng k\u1ebf to\u00e1n n\u00f3i ri\u00eang v\u00e0 b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh n\u00f3i chung c\u00f3 th\u1ec3 t\u1ef1 tin c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, t\u00f9y v\u00e0o t\u00ecnh h\u00ecnh c\u1ee5 th\u1ec3 \u1edf m\u1ed7i c\u00f4ng ty m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh th\u1ee9c hi\u1ec7n ki\u1ec3m tra l\u1ea1i l\u00e0 m\u1ed9t nh\u00e2n vi\u00ean trong ph\u00f2ng k\u1ebf to\u00e1n. Th\u00f4ng th\u01b0\u1eddng, nh\u00e2n vi\u00ean n\u00e0y \u0111\u00e3 c\u00f3 kinh nghi\u1ec7m nhi\u1ec1u n\u0103m, hi\u1ec3u r\u00f5 v\u1ec1 reconcile trong k\u1ebf to\u00e1n l\u00e0 g\u00ec \u0111\u1ed3ng th\u1eddi c\u0169ng \u0111\u00e3 l\u00e0m vi\u1ec7c \u1edf doanh nghi\u1ec7p m\u1ed9t th\u1eddi gian kh\u00e1 l\u00e2u, \u0111\u1ee7 \u0111\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c n\u1ed9i t\u1ea1i c\u00f4ng ty.<\/p>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ed1i chi\u1ebfu ki\u1ec3m tra trong k\u1ebf to\u00e1n<\/strong><\/p>\n

C\u00f3 2 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ki\u1ec3m tra th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n:<\/p>\n

S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/strong><\/p>\n

\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 t\u00e0i li\u1ec7u b\u1eb1ng ph\u1ea7n m\u1ec1m v\u00e0 x\u1eed l\u00fd ch\u00fang tr\u00ean n\u1ec1n t\u1ea3ng k\u1ef9 thu\u1eadt h\u00f3a. C\u00e1c d\u1eef li\u1ec7u s\u1ed1 \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn v\u00e0 k\u1ebft qu\u1ea3 cho ra s\u1ebd l\u00e0 b\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n. V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, qu\u00e1 tr\u00ecnh ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu c\u1ee7a k\u1ebf to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c gi\u1ea3m \u0111i \u00e1p l\u1ef1c r\u1ea5t nhi\u1ec1u.<\/p>\n

Theo \u0111\u00f3, c\u00f3 nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n trong qu\u00e1 tr\u00ecnh \u0111\u1ed1i so\u00e1t v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi nh\u1eefng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n thay v\u00ec k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i t\u1ef1 th\u1ef1c hi\u1ec7n th\u1ee7 c\u00f4ng ho\u00e0n to\u00e0n nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1<\/strong><\/p>\n

\u0110\u00e2y l\u00e0 quy tr\u00ecnh m\u00e0 m\u1ed9t c\u00e1 nh\u00e2n\/c\u00f4ng ty c\u1ea7n xem x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u1ed1 g\u1eafng x\u00e1c \u0111\u1ecbnh xem c\u00f3 b\u1ea5t c\u1ee9 sai s\u00f3t hay b\u1ea5t th\u01b0\u1eddng n\u00e0o hay kh\u00f4ng. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c so s\u00e1nh c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 phi t\u00e0i ch\u00ednh.<\/p>\n

Vi\u1ec7c r\u00e0 so\u00e1t c\u00e1c th\u00f4ng tin, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n thanh to\u00e1n,\u2026 b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean d\u1eef li\u1ec7u kh\u00e1c, ch\u1eb3ng h\u1ea1n nh\u01b0 l\u1ecbch s\u1eed ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

C\u1ea3 hai ph\u01b0\u01a1ng th\u1ee9c k\u1ec3 tr\u00ean \u0111\u1ec1u c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n ra l\u1ed7i sai s\u1ed1 t\u1eeb \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch v\u1edbi th\u1ef1c t\u1ebf. L\u00fac n\u00e0y, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh sao cho kh\u1edbp v\u1edbi nhau.<\/p>\n

L\u00fd do doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n Reconcile k\u1ebf to\u00e1n trong k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><\/p>\n

B\u00ean c\u1ea1nh hi\u1ec3u \u0111\u01b0\u1ee3c Reconcile trong k\u1ebf to\u00e1n l\u00e0 g\u00ec th\u00ec m\u1ecdi ng\u01b0\u1eddi c\u0169ng c\u00f3 th\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c nh\u1eefng l\u1ee3i \u00edch c\u1ee7a Reconcile trong v\u1eadn h\u00e0nh doanh nghi\u1ec7p qua ph\u00e2n t\u00edch d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu, r\u00e0 so\u00e1t c\u00e1c s\u1ed1 li\u1ec7u trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p l\u00e0 \u0111i\u1ec1u v\u00f4 c\u00f9ng quan tr\u1ecdng. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c nh\u1eadn \u0111\u1ecbnh l\u00e0 c\u00f3 th\u1ec3 h\u1ea1n ch\u1ebf c\u00e1c l\u1ed7i trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u00e0 c\u00f3 th\u1ec3 g\u00e2y ra nh\u1eefng s\u1ef1 ph\u00e2n nh\u00e1nh b\u1ea5t l\u1ee3i.<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0110\u1ed1i chi\u1ebfu ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u c\u00f2n c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p ch\u1ed1ng gian l\u1eadn, b\u1ea3o \u0111\u1ea3m s\u1ef1 minh b\u1ea1c to\u00e0n v\u1eb9n t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. N\u1ebfu c\u00f3 b\u1ea5t c\u1ee9 s\u1ef1 b\u00f2n r\u00fat n\u00e0o x\u1ea3y ra s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n ngay l\u1eadp t\u1ee9c.<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nh\u1eb1m t\u1ea1o ra m\u1ed9t bi\u00ean b\u1ea3n t\u1ed5ng th\u1ec3 v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh \u0111\u1ec3 gi\u00fap \u0111\u00e1nh gi\u00e1 chung v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p qua m\u1ed9t th\u00e1ng. T\u1eeb \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0a ra nh\u1eefng s\u1ef1 c\u00e2n nh\u1eafc v\u1ec1 thay \u0111\u1ed5i k\u1ebf ho\u1ea1ch ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh nh\u00e2n s\u1ef1,\u2026 \u0111\u1ec3 mang \u0111\u1ebfn hi\u1ec7u qu\u1ea3 t\u1ed1i \u01b0u.<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ki\u1ec3m so\u00e1t t\u1eadp trung c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. T\u1eeb \u0111\u00f3, ti\u1ebfn h\u00e0nh c\u1eaft gi\u1ea3m chi ph\u00ed v\u1eadn h\u00e0nh kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 t\u1eadp trung v\u00e0o t\u0103ng n\u0103ng su\u1ea5t m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn \u0111\u1ed1i v\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi th\u1ebf hi\u1ec7n t\u00ednh n\u00e2ng c\u1ea5p trong b\u1ea3o m\u1eadt d\u1eef li\u1ec7u v\u00e0 gi\u1ea3m r\u1ee7i ro\/chi ph\u00ed ki\u1ec3m to\u00e1n n\u00f3i chung.<\/p>\n

Trong \u0111\u00f3, theo GAAP (Generally Accepted Accounting Principles \u2013 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ch\u1ea5p nh\u1eadn chung), \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh \u0111\u01b0\u1ee3c th\u1ef1c b\u1eb1ng b\u1eb1ng c\u00e1ch chuy\u1ec3n \u0111\u1ed5i t\u00e0i kho\u1ea3n ho\u1eb7c k\u1ebf to\u00e1n k\u00e9p.<\/p>\n

Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u00e1c nh\u00e0 kinh t\u1ebf h\u1ecdc, c\u00e1c doanh nghi\u1ec7p d\u1ea7n nh\u1eadn th\u1ea5y \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0 m\u1ed9t th\u1ee7 t\u1ee5c ri\u00eang c\u1ee7a c\u00f4ng ty ch\u1ee9 kh\u00f4ng ph\u1ea3i ch\u1ec9 d\u1ef1a v\u00e0o nh\u1eefng ki\u1ec3m to\u00e1n vi\u00ean b\u00ean ngo\u00e0i.<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p l\u1edbn, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh c\u00f3 \u0111\u1ee7 nh\u00e2n s\u1ef1 \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp th\u00ec h\u1ecd s\u1ebd \u01b0u ti\u00ean t\u1ef1 \u0111\u1ed9ng qu\u00e1 quy tr\u00ecnh r\u00e0 so\u00e1t d\u00f9 cho c\u00f3 s\u1ef1 can thi\u1ec7p c\u1ee7a con ng\u01b0\u1eddi.<\/p>\n

Hy v\u1ecdng v\u1edbi b\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 gi\u00fap m\u1ecdi ng\u01b0\u1eddi n\u1eafm r\u00f5 nh\u1eefng th\u00f4ng tin v\u1ec1 reconcile trong k\u1ebf to\u00e1n l\u00e0 g\u00ec c\u0169ng nh\u01b0 \u0111\u1eb7c \u0111i\u1ec3m, vai tr\u00f2 c\u1ee7a n\u00f3.<\/p>\n

Pha L\u00ea<\/strong><\/p>\n

\t\t\t<\/div>\n","protected":false},"excerpt":{"rendered":"

Reconcile trong k\u1ebf to\u00e1n l\u00e0 g\u00ec l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m trong ng\u00e0nh k\u1ebf to\u00e1n t\u01b0\u01a1ng \u0111\u1ed1i kh\u00f3 hi\u1ec3u, n\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[428],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/20833"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=20833"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/20833\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=20833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=20833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=20833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}