{"id":34161,"date":"2023-12-08T03:50:31","date_gmt":"2023-12-08T03:50:31","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chung-tu-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":"chung-tu-ke-toan-kho-bac-nha-nuoc-la-gi-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chung-tu-ke-toan-kho-bac-nha-nuoc-la-gi-phan-loai.html","title":{"rendered":"Ch\u1ee9ng t\u1eeb 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: shelbourneaccountants)<\/p>\n<\/figcaption><\/figure>\n

Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/font><\/h2>\n

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

Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc <\/b>l\u00e0 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd v\u00e0 v\u1eadt mang tin cho ph\u00e9p th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c ch\u1ee9ng minh c\u00e1c nghi\u1ec7p vu kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/p>\n

T\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh \u1edf b\u1ea5t k\u00ec b\u1ed9 ph\u1eadn n\u00e0o c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. S\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7:<\/p>\n

– Ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p: <\/b>l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang theo m\u1eabu qui \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, vi\u1ec7c ghi ch\u00e9p tr\u00ean ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u00fang n\u1ed9i dung, b\u1ea3n ch\u1ea5t c\u1ee7a nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, c\u00f3 \u0111\u1ee7 ch\u1eef k\u00ed c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n, c\u00f3 d\u1ea5u c\u1ee7a c\u01a1 quan li\u00ean quan theo t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/p>\n

– Ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7: <\/b>l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung, ti\u00eau th\u1ee9c theo qui \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m, th\u1eddi gian, qui c\u00e1ch, ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 s\u1ed1 ti\u1ec1n.<\/p>\n

Ph\u00e2n lo\u1ea1i<\/font><\/h3>\n

C\u0103n c\u1ee9 v\u00e0o c\u00f4ng d\u1ee5ng, th\u00ec ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n chia l\u00e0m c\u00e1c lo\u1ea1i sau:<\/b><\/p>\n

– Ch\u1ee9ng t\u1eeb m\u1ec7nh l\u1ec7nh:<\/b> l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb n\u00f3i l\u00ean l\u00ed do ph\u00e1t sinh nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh. V\u00ed d\u1ee5: quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh cho ph\u00e9p ng\u00e2n s\u00e1ch Trung \u01b0\u01a1ng vay qu\u0129 d\u1ef1 tr\u1eef t\u00e0i ch\u00ednh.<\/p>\n

– Ch\u1ee9ng t\u1eeb ch\u1ea5p h\u00e0nh:<\/b> l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh v\u00e0 th\u1ef1c s\u1ef1 ho\u00e0n th\u00e0nh. V\u00ed d\u1ee5: phi\u1ebfu chuy\u1ec3n kho\u1ea3n.<\/p>\n

– Ch\u1ee9ng t\u1eeb th\u1ee7 t\u1ee5c:<\/b> l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb t\u1ed5ng h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh theo t\u1eebng lo\u1ea1i nghi\u1ec7p v\u1ee5 \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c ghi ch\u00e9p s\u1ed5 k\u1ebf to\u00e1n. V\u00ed d\u1ee5: b\u1ea3ng k\u00ea c\u00e1c lo\u1ea1i.<\/p>\n

– Ch\u1ee9ng t\u1eeb li\u00ean h\u1ee3p:<\/b> l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb mang \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a 2 ho\u1eb7c 3 lo\u1ea1i tr\u00ean. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u01b0\u1eddng l\u00e0 ch\u1ee9ng t\u1eeb li\u00ean h\u1ee3p. V\u00ed d\u1ee5: L\u1ec7nh chi ti\u1ec1n, gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n kinh ph\u00ed.<\/p>\n

C\u0103n c\u1ee9 v\u00e0o ngu\u1ed3n g\u1ed1c xu\u1ea5t hi\u1ec7n, th\u00ec ch\u1ee9ng t\u1eeb k\u1ebf to\u00e0n chia l\u00e0m c\u00e1c lo\u1ea1i sau:<\/b><\/p>\n

– Ch\u1ee9ng t\u1eeb ph\u00e1t sinh t\u1eeb b\u00ean ngo\u00e0i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc:<\/b> l\u00e0 nh\u1eefng ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u1ea3i do Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u1eadp, m\u00e0 do kh\u00e1ch h\u00e0ng l\u1eadp v\u00e0 n\u1ed9p v\u00e0o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

– Ch\u1ee9ng t\u1eeb ph\u00e1t sinh t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc:<\/b> l\u00e0 nh\u1eefng ch\u1ee9ng t\u1eeb do Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u1eadp.<\/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)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd v\u00e0 v\u1eadt mang tin cho ph\u00e9p th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c ch\u1ee9ng minh c\u00e1c nghi\u1ec7p vu kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh.\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\/34161"}],"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=34161"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34161\/revisions"}],"predecessor-version":[{"id":67878,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34161\/revisions\/67878"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}