{"id":34244,"date":"2023-12-08T03:53:41","date_gmt":"2023-12-08T03:53:41","guid":{"rendered":"https:\/\/masterskills.org\/blog\/bao-cao-ke-toan-la-gi-thanh-phan.html"},"modified":"2023-12-23T20:56:10","modified_gmt":"2023-12-23T13:56:10","slug":"bao-cao-ke-toan-la-gi-thanh-phan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/bao-cao-ke-toan-la-gi-thanh-phan.html","title":{"rendered":"B\u00e1o c\u00e1o k\u1ebf to\u00e1n l\u00e0 g\u00ec? Th\u00e0nh ph\u1ea7n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: wall.kabegami)<\/p>\n<\/figcaption><\/figure>\n

B\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/font><\/h2>\n

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

B\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh t\u1ea1m d\u1ecbch l\u00e0: Accounting report.<\/b><\/p>\n

B\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/b> l\u00e0 k\u1ebft qu\u1ea3 \u0111\u1ea7u ra c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, bao g\u1ed3m hai lo\u1ea1i: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb.\u00a0<\/p>\n

Th\u00e0nh ph\u1ea7n<\/font><\/h3>\n

\u00a0B\u00e1o c\u00e1o k\u1ebf to\u00e1n bao g\u1ed3m hai lo\u1ea1i: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb.\u00a0<\/p>\n

– B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/b> g\u1ed3m: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh,\u00a0b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u00a0v\u00e0 thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0o cu\u1ed1i k\u00ec k\u1ebf to\u00e1n n\u0103m;\u00a0<\/p>\n

Tr\u01b0\u1edd<\/span>ng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 qui \u0111\u1ecbnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo\u00a0k\u00ec k\u1ebf to\u00e1n\u00a0kh\u00e1c th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo k\u00ec k\u1ebf to\u00e1n \u0111\u00f3. Nh\u01b0 v\u1eady, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh mang t\u00ednh b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.\u00a0<\/p>\n

– B\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/b> bao g\u1ed3m nhi\u1ec1u lo\u1ea1i b\u00e1o c\u00e1o t\u00f9y thu\u1ed9c l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, qui m\u00f4 ho\u1ea1t \u0111\u1ed9ng, \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, y\u00eau c\u1ea7u c\u1ee7a qu\u1ea3n l\u00ed v\u00e0 n\u0103ng l\u1ef1c c\u1ee7a ng\u01b0\u1edd<\/span>i l\u00e0m k\u1ebf to\u00e1n c\u0169ng nh\u01b0 trang thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.\u00a0<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 chi ti\u1ebft, linh ho\u1ea1t,\u2026 \u0111\u01b0\u1ee3<\/span>c l\u1eadp b\u1ea5t k\u00ec khi n\u00e0o c\u1ea7n cho qu\u1ea3n l\u00ed v\u00e0 kh\u00f4ng ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a c\u00e1c nguy\u00ean t\u1eafc, chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 53\/2006\/TT-BTC ng\u00e0y 12\/6\/2006 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb (KTQT). Nh\u00ecn chung, h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o KTQT ch\u1ee7 y\u1ebfu c\u1ee7a m\u1ed9t DN th\u01b0\u1eddng g\u1ed3m:<\/p>\n

+ Th\u1ee9 nh\u1ea5t, b\u00e1o c\u00e1o d\u1ef1 to\u00e1n.<\/b><\/p>\n

D\u1ef1 to\u00e1n l\u00e0 m\u1ed9t k\u1ebf ho\u1ea1ch h\u00e0nh \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n m\u1ed9t c\u00e1ch chi ti\u1ebft, \u0111\u1ecbnh l\u01b0\u1ee3ng c\u00e1c m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. \u0110\u00f3 l\u00e0 t\u00ednh to\u00e1n d\u1ef1 ki\u1ebfn, ph\u1ed1i h\u1ee3p m\u1ed9t c\u00e1ch chi ti\u1ebft v\u00e0 to\u00e0n di\u1ec7n ngu\u1ed3n l\u1ef1c, c\u00e1ch huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh b\u1eb1ng h\u1ec7 th\u1ed1ng c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb.<\/p>\n

C\u00e1c b\u00e1o c\u00e1o d\u1ef1 to\u00e1n bao g\u1ed3m: D\u1ef1 to\u00e1n ti\u00eau th\u1ee5, d\u1ef1 to\u00e1n s\u1ea3n xu\u1ea5t, d\u1ef1 to\u00e1n chi ph\u00ed v\u1eadt t\u01b0 v\u00e0 cung \u1ee9ng v\u1eadt t\u01b0 cho s\u1ea3n xu\u1ea5t, d\u1ef1 to\u00e1n lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp…<\/p>\n

+ Th\u1ee9 hai, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n.<\/b><\/p>\n

Th\u00f4ng tin v\u1ec1 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n l\u00e0 m\u1ed9t kh\u00e2u kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 nh\u00e0 qu\u1ea3n l\u00ed hi\u1ec3u \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. C\u00e1c b\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n s\u1ebd cung c\u1ea5p th\u00f4ng tin n\u00e0y qua c\u00e1c giai \u0111o\u1ea1n nh\u01b0 cung \u1ee9ng, s\u1ea3n xu\u1ea5t, ti\u00eau th\u1ee5… th\u1ec3 hi\u1ec7n \u1edf m\u1ed9t s\u1ed1 b\u00e1o c\u00e1o sau:\u00a0<\/p>\n

B\u00e1o c\u00e1o doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; B\u00e1o c\u00e1o ch\u1ea5p h\u00e0nh \u0111\u1ecbnh m\u1ee9c h\u00e0ng t\u1ed3n kho; B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 n\u0103ng su\u1ea5t lao \u0111\u1ed9ng…<\/p>\n

+ Th\u1ee9 ba, b\u00e1o c\u00e1o ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1.<\/b><\/p>\n

Trong qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t, nh\u00e0 qu\u1ea3n l\u00ed s\u1ebd so s\u00e1nh th\u1ef1c ti\u1ec5n v\u1edbi k\u1ebf ho\u1ea1ch \u0111\u00e3 thi\u1ebft l\u1eadp. M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o n\u00e0y nh\u1eb1m gi\u00fap ch\u1ec9 ra \u1edf kh\u00e2u n\u00e0o c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u01b0a \u0111\u1ea1t y\u00eau c\u1ea7u, c\u0169ng nh\u01b0 ph\u00e1t hi\u1ec7n nh\u1eefng ch\u1ed7 b\u1ea5t h\u1ee3p l\u00ed trong kh\u00e2u l\u1eadp k\u1ebf ho\u1ea1ch, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.\u00a0<\/p>\n

B\u00e1o c\u00e1o ki\u1ec3m so\u00e1t bao g\u1ed3m: B\u00e1o c\u00e1o ki\u1ec3m so\u00e1t doanh thu, b\u00e1o c\u00e1o ki\u1ec3m so\u00e1t chi ph\u00ed, b\u00e1o c\u00e1o ki\u1ec3m so\u00e1t l\u1ee3i nhu\u1eadn.<\/p>\n

+ Th\u1ee9 t\u01b0, b\u00e1o c\u00e1o ph\u00e2n t\u00edch.<\/b><\/p>\n

Ph\u00e2n t\u00edch m\u1ed1i quan h\u1ec7 gi\u1eefa chi ph\u00ed, kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 l\u1ee3i nhu\u1eadn; Ph\u00e2n t\u00edch c\u00e1c nh\u00e2n t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t v\u00e0 t\u00e0i ch\u00ednh. Ngo\u00e0i ra, c\u0103n c\u1ee9 v\u00e0o y\u00eau c\u1ea7u qu\u1ea3n l\u00ed, \u0111i\u1ec1u h\u00e0nh c\u1ee7a t\u1eebng giai \u0111o\u1ea1n c\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp c\u00e1c b\u00e1o c\u00e1o KTQT kh\u00e1c.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, PGS.TS. Nguy\u1ec5n Kh\u1eafc H\u01b0ng, NXB Kinh t\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n B\u00e1o c\u00e1o k\u1ebf to\u00e1n l\u00e0 k\u1ebft qu\u1ea3 \u0111\u1ea7u ra c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.\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\/34244"}],"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=34244"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34244\/revisions"}],"predecessor-version":[{"id":67919,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34244\/revisions\/67919"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}