{"id":34514,"date":"2023-12-08T04:06:01","date_gmt":"2023-12-08T04:06:01","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hinh-thuc-ke-toan-accounting-form-tai-cac-ngan-hang-thuong-mai-la-gi.html"},"modified":"2023-12-23T20:57:21","modified_gmt":"2023-12-23T13:57:21","slug":"hinh-thuc-ke-toan-accounting-form-tai-cac-ngan-hang-thuong-mai-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hinh-thuc-ke-toan-accounting-form-tai-cac-ngan-hang-thuong-mai-la-gi.html","title":{"rendered":"H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n (Accounting Form) t\u1ea1i c\u00e1c Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l\u00e0 g\u00ec?"},"content":{"rendered":"
\n

\n

\n

\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: Home)<\/i><\/p>\n<\/div>\n<\/div>\n

H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n (Accounting Form)<\/font><\/h2>\n

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

H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0\u00a0Accounting Form<\/b>.<\/p>\n

H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n <\/b>l\u00e0 h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebf to\u00e1n, bao g\u1ed3m c\u00e1c m\u1eabu s\u1ed5 k\u1ebf to\u00e1n v\u1edbi k\u1ebft c\u1ea5u m\u1eabu s\u1ed5 c\u1ee5 th\u1ec3, m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n v\u1edbi nhau.\u00a0<\/p>\n

Tr\u00ecnh t\u1ef1 ghi s\u1ed5 v\u00e0 c\u00e1ch ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c ghi s\u1ed5, nh\u1eb1m h\u1ec7 th\u1ed1ng ho\u00e1 to\u00e0n b\u1ed9 th\u00f4ng tin k\u1ebf to\u00e1n t\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ee7 l\u1eadp \u0111\u01b0\u1ee3c c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n h\u00e0ng ng\u00e0y v\u00e0 \u0111\u1ecbnh k\u00ec.<\/p>\n

H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n \u00e1p d\u1ee5ng t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i<\/font><\/h3>\n

H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l\u00e0 ch\u1ee9ng t\u1eeb ghi s\u1ed5: D\u1ef1a v\u00e0o t\u1eebng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ng\u00e2n h\u00e0ng ho\u1eb7c b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ng\u00e2n h\u00e0ng \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

Tr\u00ecnh t\u1ef1 c\u1ee7a h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n “ch\u1ee9ng t\u1eeb ghi s\u1ed5” cho th\u1ea5y m\u1ed9t s\u1ed1 n\u1ed9i dung c\u01a1 b\u1ea3n sau:<\/p>\n

– S\u1ed5 k\u1ebf to\u00e1n g\u1ed3m s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p (s\u1ed5 c\u00e1i)<\/p>\n

– C\u0103n c\u1ee9 t\u1eebng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ho\u1eb7c B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft.<\/p>\n

– C\u00f3 b\u01b0\u1edbc ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 kh\u1eb3ng \u0111\u1ecbnh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh th\u1ec3 hi\u1ec7n tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u00e1t sinh v\u00e0 ho\u00e0n th\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft.<\/p>\n

– C\u00f3 b\u01b0\u1edbc ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 kh\u1eb3ng \u0111\u1ecbnh s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n chi ti\u1ebft kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/p>\n

T\u1eeb n\u1ed9i dung c\u1ee7a h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n “ch\u1ee9ng t\u1eeb ghi s\u1ed5” chung, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ng\u00e2n h\u00e0ng \u0111\u00e3 x\u00e2y d\u1ef1ng c\u1ee5 th\u1ec3 qui tr\u00ecnh k\u1ebf to\u00e1n chi ti\u1ebft, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng \u0111i\u1ec1u ki\u1ec7n:\u00a0<\/p>\n

– \u0110i\u1ec1u ki\u1ec7n k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n k\u1ebf to\u00e1n m\u00e1y nh\u01b0ng \u0111\u01a1n l\u1ebb, ch\u01b0a k\u1ebft n\u1ed1i m\u1ea1ng<\/p>\n

– \u0110i\u1ec1u ki\u1ec7n k\u1ebf to\u00e1n m\u00e1y \u0111\u00e3 k\u1ebft n\u1ed1i m\u1ea1ng<\/p>\n

– \u0110i\u1ec1u ki\u1ec7n k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 tin h\u1ecdc hi\u1ec7n \u0111\u1ea1i.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o, S\u00e1ch chuy\u00ean kh\u1ea3o K\u1ebf to\u00e1n Ng\u00e2n h\u00e0ng, H\u1ecdc vi\u1ec7n Ng\u00e2n h\u00e0ng, NXB T\u00e0i Ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting Form) l\u00e0 h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebf to\u00e1n, bao g\u1ed3m c\u00e1c m\u1eabu s\u1ed5 k\u1ebf to\u00e1n v\u1edbi k\u1ebft c\u1ea5u m\u1eabu s\u1ed5 c\u1ee5 th\u1ec3, m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n v\u1edbi nhau.\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\/34514"}],"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=34514"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34514\/revisions"}],"predecessor-version":[{"id":68062,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34514\/revisions\/68062"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}