{"id":34374,"date":"2023-12-08T03:59:59","date_gmt":"2023-12-08T03:59:59","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-tu-nhan-private-accounting-la-gi-dac-diem-va-phan-loai.html"},"modified":"2023-12-23T20:56:55","modified_gmt":"2023-12-23T13:56:55","slug":"ke-toan-tu-nhan-private-accounting-la-gi-dac-diem-va-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-tu-nhan-private-accounting-la-gi-dac-diem-va-phan-loai.html","title":{"rendered":"K\u1ebf to\u00e1n t\u01b0 nh\u00e2n (Private Accounting) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 ph\u00e2n lo\u1ea1i"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: accountingprincipals)<\/p>\n<\/div>\n<\/div>\n

K\u1ebf to\u00e1n t\u01b0 nh\u00e2n<\/font><\/h2>\n

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

K\u1ebf to\u00e1n t\u01b0 nh\u00e2n<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 private accounting.<\/b><\/p>\n

Ca\u0301c k\u00ea\u0301 toa\u0301n vie\u0302n la\u0300m vi\u1eb9\u0302c cho ca\u0301c doanh nghi\u1eb9\u0302p v\u01a1\u0301i tu\u031b ca\u0301ch la\u0300 m\u1ecd\u0302t ngu\u031b\u01a1\u0300i lao \u0111\u1ecd\u0302ng cu\u0309a doanh nghi\u1eb9\u0302p hay no\u0301i ca\u0301ch kha\u0301c la\u0300 m\u1ecd\u0302t tha\u0300nh ph\u00e2\u0300n cu\u0309a b\u1ecd\u0302 ma\u0301y qua\u0309n l\u00ed<\/span> cu\u0309a doanh nghi\u1eb9\u0302p \u0111u\u031b\u01a1\u0323c xem la\u0300 hoa\u0323t \u0111\u1ecd\u0302ng trong li\u0303nh v\u01b0\u0323c k\u00ea\u0301 toa\u0301n tu\u031b nha\u0302n.\u00a0<\/b><\/p>\n

Trong li\u0303nh v\u01b0\u0323c na\u0300y, k\u00ea\u0301 toa\u0301n vie\u0302n cu\u0309a doanh nghi\u1eb9\u0302p \u0111a\u0309m tra\u0301ch nhi\u1eb9\u0302m vu\u0323 v\u1ea1\u0302n ha\u0300nh h\u1eb9\u0302 th\u00f4\u0301ng tho\u0302ng tin k\u00ea\u0301 toa\u0301n nh\u0103\u0300m l\u1ea1\u0302p ca\u0301c ba\u0301o ca\u0301o ta\u0300i chi\u0301nh phu\u0323c vu\u0323 ca\u0301c \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng be\u0302n ngoa\u0300i doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n

Hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a ca\u0301c k\u00ea\u0301 toa\u0301n vie\u0302n \u0111u\u031b\u01a1\u0323c t\u00f4\u0309 ch\u01b0\u0301c tha\u0300nh b\u1ecd\u0302 ma\u0301y k\u00ea\u0301 toa\u0301n ho\u1ea1\u0306c r\u1ecd\u0302ng ho\u031bn la\u0300 m\u1ecd\u0302t h\u1eb9\u0302 th\u00f4\u0301ng tho\u0302ng tin k\u00ea\u0301 toa\u0301n.\u00a0<\/p>\n

Ngu\u031b\u01a1\u0300i \u0111\u01b0\u0301ng \u0111\u00e2\u0300u b\u1ecd\u0302 ma\u0301y k\u00ea\u0301 toa\u0301n, chi\u0323u tra\u0301ch nhi\u1eb9\u0302m chi\u0301nh trong vi\u1eb9\u0302c l\u1ea1\u0302p ba\u0301o ca\u0301o ta\u0300i chi\u0301nh \u0111u\u031b\u01a1\u0323c go\u0323i la\u0300 k\u00ea\u0301 toa\u0301n tru\u031b\u01a1\u0309ng.\u00a0<\/p>\n

K\u00ea\u0301 toa\u0301n tru\u031b\u01a1\u0309ng la\u0300 m\u1ecd\u0302t trong nh\u01b0\u0303ng nha\u0302n s\u01b0\u0323 chu\u0309 ch\u00f4\u0301t cu\u0309a b\u1ecd\u0302 ma\u0301y qua\u0309n l\u00ed<\/span> doanh nghi\u1eb9\u0302p va\u0300 thu\u031b\u01a1\u0300ng \u0111a\u0309m nh\u1ea1\u0302n ch\u01b0\u0301c na\u0306ng ki\u00ea\u0309m soa\u0301t trong doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n

\u01a0\u0309 Vi\u1eb9\u0302t Nam, \u0111\u00ea\u0309 \u0111u\u031b\u01a1\u0323c b\u00f4\u0309 nhi\u1eb9\u0302m k\u00ea\u0301 toa\u0301n tru\u031b\u01a1\u0309ng, m\u1ecd\u0302t ca\u0301 nha\u0302n c\u00e2\u0300n \u0111a\u0301p \u01b0\u0301ng \u0111u\u031b\u01a1\u0323c ca\u0301c ye\u0302u c\u00e2\u0300u chuye\u0302n mo\u0302n do pha\u0301p lu\u1ea1\u0302t qui \u0111i\u0323nh.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m<\/font><\/h3>\n

K\u00ea\u0301 toa\u0301n trong li\u0303nh v\u01b0\u0323c tu\u031b nha\u0302n co\u0301 ca\u0301c \u0111\u1ea1\u0306c \u0111i\u00ea\u0309m sau:<\/p>\n

– Qua\u0301 tri\u0300nh la\u0300m vi\u1eb9\u0302c cu\u0309a ca\u0301c k\u00ea\u0301 toa\u0301n vie\u0302n trong li\u0303nh v\u01b0\u0323c tu\u031b nha\u0302n chi\u0301nh la\u0300 qua\u0301 tri\u0300nh ba\u0301n s\u01b0\u0301c lao \u0111\u1ecd\u0302ng \u0111\u00ea\u0309 hu\u031b\u01a1\u0309ng lu\u031bo\u031bng ch\u01b0\u0301 kho\u0302ng mang ti\u0301nh ch\u00e2\u0301t cung c\u00e2\u0301p di\u0323ch vu\u0323 \u0111\u00ea\u0309 thu phi\u0301.<\/p>\n

– Ca\u0301c khoa\u0309n ti\u00ea\u0300n ho\u1ea1\u0306c l\u01a1\u0323i i\u0301ch ma\u0300 doanh nghi\u1eb9\u0302p thanh toa\u0301n cho ca\u0301c k\u00ea\u0301 toa\u0301n vie\u0302n cu\u0309a mi\u0300nh \u0111u\u031b\u01a1\u0323c coi la\u0300 chi phi\u0301 ti\u00ea\u0300n lu\u031bo\u031bng cu\u0309a doanh nghi\u1eb9\u0302p \u0111o\u0301, ch\u01b0\u0301 kho\u0302ng pha\u0309i chi phi\u0301 di\u0323ch vu\u0323.<\/p>\n

– Ca\u0301c k\u00ea\u0301 toa\u0301n vie\u0302n la\u0300m vi\u1eb9\u0302c trong li\u0303nh v\u01b0\u0323c tu\u031b nha\u0302n kho\u0302ng nh\u00e2\u0301t thi\u00ea\u0301t pha\u0309i co\u0301 ch\u01b0\u0301ng chi\u0309 ha\u0300nh ngh\u00ea\u0300 \u0111\u1ecd\u0302c l\u1ea1\u0302p.<\/p>\n

Ph\u00e2n lo\u1ea1i\u00a0<\/font><\/h3>\n

S\u00f4\u0301 lu\u031b\u01a1\u0323ng k\u00ea\u0301 toa\u0301n vie\u0302n ma\u0300 m\u1ecd\u0302t doanh nghi\u1eb9\u0302p c\u00e2\u0300n thue\u0302 mu\u031b\u01a1\u0301n chu\u0309 y\u00ea\u0301u phu\u0323 thu\u1ecd\u0302c va\u0300o qui mo\u0302 cu\u0309a doanh nghi\u1eb9\u0302p. Ca\u0301c doanh nghi\u1eb9\u0302p l\u01a1\u0301n co\u0301 th\u00ea\u0309 co\u0301 nhi\u00ea\u0300u lao \u0111\u1ecd\u0302ng k\u00ea\u0301 toa\u0301n, \u0111u\u031b\u01a1\u0323c pha\u0302n co\u0302ng trong ca\u0301c li\u0303nh v\u01b0\u0323c chuye\u0302n mo\u0302n cu\u0323 th\u00ea\u0309 nhu\u031b:<\/p>\n

– K\u00ea\u0301 toa\u0301n qua\u0309n tri\u0323:<\/b> cung c\u00e2\u0301p d\u01b0\u0303 li\u1eb9\u0302u va\u0300 ba\u0301o ca\u0301o cho phe\u0301p ca\u0301c nha\u0300 qua\u0309n tri\u0323 doanh nghi\u1eb9\u0302p l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch va\u0300 ki\u00ea\u0309m soa\u0301t hoa\u0323t \u0111\u1ecd\u0302ng.\u00a0<\/p>\n

Ca\u0301c k\u00ea\u0301 toa\u0301n vie\u0302n qua\u0309n tri\u0323 chu\u0309 y\u00ea\u0301u t\u1ea1\u0302p trung va\u0300o co\u0302ng ta\u0301c l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch l\u01a1\u0323i nhu\u1ea1\u0302n, l\u1ea1\u0302p d\u01b0\u0323 toa\u0301n va\u0300 ki\u00ea\u0309m soa\u0301t chi phi\u0301.\u00a0<\/p>\n

Hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a ca\u0301c k\u00ea\u0301 toa\u0301n vie\u0302n na\u0300y \u0111u\u031b\u01a1\u0323c ph\u00f4\u0301i h\u01a1\u0323p v\u01a1\u0301i hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a ca\u0301c nha\u0300 qua\u0309n tri\u0323 \u0111\u00ea\u0309 xa\u0302y d\u01b0\u0323ng ca\u0301c mu\u0323c tie\u0302u ng\u0103\u0301n ha\u0323n cu\u0303ng nhu\u031b da\u0300i ha\u0323n cu\u0309a doanh nghi\u1eb9\u0302p.<\/p>\n

– K\u00ea\u0301 toa\u0301n chi phi\u0301: <\/b>la\u0300 m\u1ecd\u0302t ph\u00e2\u0300n chuye\u0302n bi\u1eb9\u0302t cu\u0309a k\u00ea\u0301 toa\u0301n qua\u0309n tri\u0323, k\u00ea\u0301 toa\u0301n phi\u0301 chi\u0309 t\u1ea1\u0302p trung va\u0300o vi\u1eb9\u0302c thu th\u1ea1\u0302p va\u0300 x\u01b0\u0309 l\u00ed<\/span> d\u01b0\u0303 li\u1eb9\u0302u v\u00ea\u0300 chi phi\u0301.\u00a0<\/p>\n

K\u00ea\u0301 toa\u0301n vie\u0302n \u0111a\u0309m nh\u1ea1\u0302n co\u0302ng ta\u0301c k\u00ea\u0301 toa\u0301n phi\u0301 co\u0301 nhi\u1eb9\u0302m vu\u0323 nh\u1ea1\u0302n di\u1eb9\u0302n va\u0300 pha\u0302n ti\u0301ch chi phi\u0301 cho t\u01b0\u0300ng sa\u0309n ph\u00e2\u0309m ho\u1ea1\u0306c b\u1ecd\u0302 ph\u1ea1\u0302n rie\u0302ng bi\u1eb9\u0302t trong doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n

K\u00ea\u0301 toa\u0301n phi\u0301 cho phe\u0301p ca\u0301c nha\u0300 qua\u0309n tri\u0323 co\u0301 th\u00ea\u0309 ki\u00ea\u0309m soa\u0301t \u0111u\u031b\u01a1\u0323c chi phi\u0301 va\u0300 \u0111em la\u0323i l\u01a1\u0323i nhu\u1ea1\u0302n t\u01b0\u0300 hoa\u0323t \u0111\u1ecd\u0302ng.<\/p>\n

– Ki\u00ea\u0309m toa\u0301n n\u1ecd\u0302i b\u1ecd\u0302: <\/b>ca\u0301c ki\u00ea\u0309m toa\u0301n vie\u0302n n\u1ecd\u0302i b\u1ecd\u0302 co\u0301 nhi\u1eb9\u0302m vu\u0323 h\u00f4\u0303 tr\u01a1\u0323 ki\u00ea\u0309m soa\u0301t trong t\u00f4\u0309 ch\u01b0\u0301c.\u00a0<\/p>\n

Co\u0302ng vi\u1eb9\u0302c chu\u0309 y\u00ea\u0301u cu\u0309a ca\u0301c nha\u0302n vie\u0302n na\u0300y la\u0300 \u0111a\u0301nh gia\u0301 ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng va\u0300 ki\u00ea\u0309m soa\u0301t ca\u0301c h\u1eb9\u0302 th\u00f4\u0301ng trong doanh nghi\u1eb9\u0302p v\u01a1\u0301i mu\u0323c tie\u0302u \u0111a\u0309m ba\u0309o cho ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng \u0111u\u031b\u01a1\u0323c v\u1ea1\u0302n ha\u0300nh m\u1ecd\u0302t ca\u0301ch co\u0301 hi\u1eb9\u0302u qua\u0309.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n, Trung t\u00e2m \u0111\u00e0o t\u1ea1o t\u1eeb xa, \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u00e1c k\u1ebf to\u00e1n vi\u00ean l\u00e0m vi\u1ec7c cho c\u00e1c doanh nghi\u1ec7p v\u1edbi t\u01b0 c\u00e1ch l\u00e0 m\u1ed9t ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n t\u01b0 nh\u00e2n (ti\u1ebfng Anh: Private Accounting).\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\/34374"}],"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=34374"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34374\/revisions"}],"predecessor-version":[{"id":67991,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34374\/revisions\/67991"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}