{"id":34478,"date":"2023-12-08T04:04:25","date_gmt":"2023-12-08T04:04:25","guid":{"rendered":"https:\/\/masterskills.org\/blog\/he-thong-ke-toan-accounting-system-la-gi-cac-bo-phan-cua-he-thong-ke-toan.html"},"modified":"2023-12-23T20:57:11","modified_gmt":"2023-12-23T13:57:11","slug":"he-thong-ke-toan-accounting-system-la-gi-cac-bo-phan-cua-he-thong-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/he-thong-ke-toan-accounting-system-la-gi-cac-bo-phan-cua-he-thong-ke-toan.html","title":{"rendered":"H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n (Accounting system) l\u00e0 g\u00ec? C\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: profitmaster.com.au<\/i><\/p>\n<\/div>\n<\/div>\n

H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n <\/b>ti\u1ebfng Anh l\u00e0 Accounting system<\/b>.<\/p>\n

H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau: “H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n l\u00e0 c\u00e1c qui \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u00e1p d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ghi ch\u00e9p k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh”.<\/p>\n

(Theo Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam VSA 400)<\/i><\/p>\n

C\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/font><\/h3>\n

Ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch<\/b><\/p>\n

Ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n l\u00e0 nh\u1eefng \u0111\u1ed3 v\u1eadt ph\u1ea3n \u00e1nh v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf . Ch\u00fang c\u00f3 th\u1ec3 l\u00e0 ch\u1ee9ng t\u1eeb g\u1ed1c (nh\u01b0 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng, \u0111\u01a1n \u0111\u1eb7t mua h\u00e0ng, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf,\u2026 ) ho\u1eb7c c\u00e1c ghi ch\u00e9p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n (b\u1ea3ng k\u00ea, b\u1ea3ng ph\u00e2n b\u1ed5, t\u00ednh gi\u00e1 th\u00e0nh, s\u1ed5 c\u00e1i\u2026). H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7.\u00a0<\/p>\n

Ngo\u00e0i ra, c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u1ea3m b\u1ea3o m\u1ed9t s\u1ed1 qui t\u1eafc nh\u01b0 \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 li\u00ean ti\u1ebfp, l\u1eadp v\u00e0o l\u00fac nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh ho\u1eb7c c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t, ph\u1ea3i \u0111\u01a1n gi\u1ea3n, ph\u1ea3i \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf cho nhi\u1ec1u c\u00f4ng d\u1ee5ng v\u00e0 th\u1ec3 hi\u1ec7n t\u1ed1i \u0111a m\u1ee9c \u0111\u1ed9 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n

H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/b><\/p>\n

C\u00f3 t\u00e1c d\u1ee5ng ki\u1ec3m so\u00e1t lu\u1ed3ng \u0111i c\u1ee7a c\u00e1c th\u00f4ng tin theo c\u00e1c n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c phan lo\u1ea1i. M\u1ed9t h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t \u0111\u00fang \u0111\u1eafn s\u1ebd ph\u00e1t huy t\u1ed1i \u0111a vai tr\u00f2 l\u00e0 c\u1ea5u n\u1ed1i gi\u1eefa ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n, gi\u00fap cho s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u00fang \u0111\u1eafn, ch\u00ednh x\u00e1c.<\/p>\n

S\u1ed5 k\u1ebf to\u00e1n<\/b><\/p>\n

S\u1ed5 k\u1ebf to\u00e1n c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau. M\u1ed7i h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n s\u1ebd c\u00f3 tr\u00ecnh t\u1ef1 ghi s\u1ed5 th\u00edch h\u1ee3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi n\u00f3. Vi\u1ec7c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc sao cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb. M\u1ed9t nguy\u00ean t\u1eafc thi\u1ebft y\u1ebfu khi ghi s\u1ed5 k\u1ebf to\u00e1n l\u00e0 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p l\u00ed.<\/p>\n

B\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/b><\/p>\n

Sau qu\u00e1 tr\u00ecnh ghi nh\u1eadn, ph\u00e2n lo\u1ea1i, ghi ch\u00e9p\u2026 th\u00ec c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 tr\u00ecnh b\u00e0y v\u00e0o b\u00e1o c\u00e1o k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p, theo \u0111\u00fang c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n qui \u0111\u1ecbnh. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng bao g\u1ed3m c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi nhi\u1ec7m v\u1ee5 ch\u00ednh l\u00e0 cung c\u1ea5p th\u00f4ng tin cho b\u00ean ngo\u00e0i v\u00e0 b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ch\u1ee7 y\u1ebfu ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh L\u00fd thuy\u1ebft ki\u1ec3m to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting system) l\u00e0 m\u1ed9t trong ba b\u1ed9 ph\u1eadn ch\u00ednh c\u1ea5u th\u00e0nh n\u00ean h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Vi\u1ec7c hi\u1ec3u r\u00f5 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean khi \u0111\u00e1nh gi\u00e1 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m 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\/34478"}],"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=34478"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34478\/revisions"}],"predecessor-version":[{"id":68044,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34478\/revisions\/68044"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}