{"id":34159,"date":"2023-12-08T03:50:26","date_gmt":"2023-12-08T03:50:26","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tai-khoan-ke-toan-kho-bac-nha-nuoc-la-gi-phan-loai.html"},"modified":"2023-12-23T20:55:57","modified_gmt":"2023-12-23T13:55:57","slug":"tai-khoan-ke-toan-kho-bac-nha-nuoc-la-gi-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tai-khoan-ke-toan-kho-bac-nha-nuoc-la-gi-phan-loai.html","title":{"rendered":"T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: unc)<\/p>\n<\/figcaption><\/figure>\n

T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/b> l\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i v\u00e0 h\u1ec7 th\u1ed1ng ho\u00e1 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh theo n\u1ed9i dung kinh t\u1ebf.<\/p>\n

T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/b> ph\u1ea3n \u00e1nh v\u00e0 ki\u1ec3m so\u00e1t th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c, c\u00f3 h\u1ec7 th\u1ed1ng t\u00ecnh h\u00ecnh v\u1eadn \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n do Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00ed.<\/p>\n

H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u01a1 s\u1edf ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c m\u1edf cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u00f3 n\u1ed9i dung kinh t\u1ebf ri\u00eang bi\u1ec7t.<\/p>\n

H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/font><\/h3>\n

H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n trong b\u1ea3ng c\u00e2n \u0111\u1ed1i v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n:<\/p>\n

– T\u00e0i kho\u1ea3n trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: <\/b>ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i thu, chi ng\u00e2n s\u00e1ch v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ea5u th\u00e0nh v\u1ed1n v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. Ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n trong b\u1ea3ng l\u00e0 “Ghi s\u1ed5 k\u00e9p”.<\/p>\n

– T\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: <\/b>ph\u1ea3n \u00e1nh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong b\u1ea3ng nh\u01b0ng c\u1ea7n theo d\u00f5i chi ti\u1ebft th\u00eam ho\u1eb7c ph\u1ea3n \u00e1nh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n kh\u00f4ng c\u1ea5u th\u00e0nh n\u00ean v\u1ed1n, ngu\u1ed3n v\u1ed1n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. Ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p c\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng l\u00e0 “Ghi s\u1ed5 \u0111\u01a1n”.<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/b><\/p>\n

– Kho ba\u0323c Nha\u0300 nu\u031b\u01a1\u0301c\u00a0<\/b>la\u0300 t\u00f4\u0309 ch\u01b0\u0301c tr\u01b0\u0323c thu\u1ecd\u0302c B\u1ecd\u0302 Ta\u0300i chi\u0301nh th\u01b0\u0323c hi\u1eb9\u0302n ch\u01b0\u0301c na\u0306ng qua\u0309n\u00a0l\u00ed\u00a0Nha\u0300 nu\u031b\u01a1\u0301c v\u00ea\u0300\u00a0qu\u0129\u00a0nga\u0302n sa\u0301ch Nha\u0300 nu\u031b\u01a1\u0301c, ca\u0301c\u00a0qu\u0129\u00a0ta\u0300i chi\u0301nh Nha\u0300 nu\u031b\u01a1\u0301c va\u0300 ca\u0301c\u00a0qu\u0129\u00a0kha\u0301c cu\u0309a Nha\u0300 nu\u031b\u01a1\u0301c, th\u01b0\u0323c hi\u1eb9\u0302n vi\u1eb9\u0302c huy \u0111\u1ecd\u0302ng v\u00f4\u0301n cho Nga\u0302n sa\u0301ch Nha\u0300 nu\u031b\u01a1\u0301c va\u0300 cho \u0111\u00e2\u0300u tu\u031b pha\u0301t tri\u00ea\u0309n qua hi\u0300nh th\u01b0\u0301c pha\u0301t ha\u0300nh co\u0302ng tra\u0301i, tra\u0301i phi\u00ea\u0301u theo qui \u0111i\u0323nh cu\u0309a pha\u0301p lu\u1ea1\u0302t.<\/p>\n

– H\u1eb9\u0302 th\u00f4\u0301ng ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n<\/b>\u00a0la\u0300 m\u1ecd\u0302t t\u1ea1\u0302p h\u01a1\u0323p ca\u0301c ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n \u0111\u01b0\u01a1\u0323c s\u01b0\u0309 du\u0323ng \u0111\u00ea\u0309 ghi che\u0301p, pha\u0309n a\u0301nh ti\u0300nh tra\u0323ng va\u0300 s\u01b0\u0323 bi\u00ea\u0301n \u0111\u1ecd\u0302ng cu\u0309a \u0111\u00f4\u0301i t\u01b0\u01a1\u0323ng ha\u0323ch toa\u0301n k\u00ea\u0301 toa\u0301n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00ed v\u00e0 k\u1ebf to\u00e1n\u00a0Kho b\u1ea1c\u00a0Nh\u00e0 n\u01b0\u1edbc, Th.S Nguy\u1ec5n Kim Tuy\u1ebfn, Th.S L\u00ea Quang C\u01b0\u1eddng, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP. H\u1ed3 Ch\u00ed Minh, NXB Th\u1ed1ng k\u00ea, 2006.\u00a0Qu\u1ea3n l\u00ed t\u00e0i ch\u00ednh c\u00f4ng, 2012, \u0110\u1ea1i h\u1ecdc Thu\u1ef7 L\u1ee3i. Nh\u1eefng v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n trong doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, TS. Vu\u0303 \u0110i\u0300nh Hi\u00ea\u0309n, C\u1ee5c Ph\u00e1t tri\u1ec3n Doanh nghi\u1ec7p, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, 2012)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i v\u00e0 h\u1ec7 th\u1ed1ng ho\u00e1 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh theo n\u1ed9i dung kinh t\u1ebf.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34159"}],"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=34159"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34159\/revisions"}],"predecessor-version":[{"id":67877,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34159\/revisions\/67877"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}