{"id":34591,"date":"2023-12-08T04:09:57","date_gmt":"2023-12-08T04:09:57","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-tong-hop-va-can-doi-ke-toan-la-gi.html"},"modified":"2023-12-23T20:57:45","modified_gmt":"2023-12-23T13:57:45","slug":"phuong-phap-tong-hop-va-can-doi-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-tong-hop-va-can-doi-ke-toan-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p v\u00e0 c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: paysimple)<\/p>\n<\/div>\n<\/div>\n

Phu\u031bo\u031bng pha\u0301p t\u00f4\u0309ng h\u01a1\u0323p va\u0300 ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n<\/font><\/h2>\n

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

Ph\u01b0\u01a1ng ph\u00e1p t\u00f4\u0309ng h\u01a1\u0323p v\u00e0 ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n<\/b> la\u0300 phu\u031bo\u031bng pha\u0301p k\u00ea\u0301 toa\u0301n t\u00f4\u0309ng h\u01a1\u0323p s\u00f4\u0301 li\u1eb9\u0302u t\u01b0\u0300 ca\u0301c s\u00f4\u0309 k\u00ea\u0301 toa\u0301n theo ca\u0301c m\u00f4\u0301i quan h\u1eb9\u0302 ca\u0302n \u0111\u00f4\u0301i v\u00f4\u0301n co\u0301 cu\u0309a k\u00ea\u0301 toa\u0301n nh\u0103\u0300m cung c\u00e2\u0301p tho\u0302ng tin cho nh\u01b0\u0303ng ngu\u031b\u01a1\u0300i ra quy\u00ea\u0301t \u0111i\u0323nh va\u0300 phu\u0323c vu\u0323 co\u0302ng ta\u0301c qua\u0309n l\u00ed trong doanh nghi\u1eb9\u0302p.<\/p>\n

Phu\u031bo\u031bng pha\u0301p na\u0300y cung c\u00e2\u0301p m\u1ecd\u0302t ca\u0301ch kha\u0301i qua\u0301t ti\u0300nh hi\u0300nh ta\u0300i sa\u0309n, n\u01a1\u0323 pha\u0309i tra\u0309 va\u0300 ngu\u00f4\u0300n v\u00f4\u0301n chu\u0309 s\u01a1\u0309 h\u01b0\u0303u cu\u0309a doanh nghi\u1eb9\u0302p, cung c\u00e2\u0301p s\u00f4\u0301 li\u1eb9\u0302u v\u00ea\u0300 ti\u0300nh hi\u0300nh kinh doanh va\u0300 k\u00ea\u0301t qua\u0309 hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a doanh nghi\u1eb9\u0302p trong m\u1ecd\u0302t k\u00ec kinh doanh.\u00a0<\/p>\n

Ca\u0301c tho\u0302ng tin tre\u0302n ca\u0301c ba\u0301o ca\u0301o k\u00ea\u0301 toa\u0301n r\u00e2\u0301t h\u01b0\u0303u i\u0301ch cho ca\u0301c nha\u0300 qua\u0309n l\u00ed cu\u0303ng nhu\u031b ca\u0301c \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng lie\u0302n quan be\u0302n ngoa\u0300i doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n

Ca\u0301c ba\u0309ng t\u00f4\u0309ng h\u01a1\u0323p ca\u0302n \u0111\u00f4\u0301I k\u00ea\u0301 toa\u0301n la\u0300 hi\u0300nh th\u01b0\u0301c bi\u00ea\u0309u hi\u1eb9\u0302n cu\u0309a phu\u031bo\u031bng pha\u0301p t\u00f4\u0309ng h\u01a1\u0323p ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n thu\u031b\u01a1\u0300ng \u0111u\u031b\u01a1\u0323c go\u0323i la\u0300 ca\u0301c ba\u0301o ca\u0301o k\u00ea\u0301 toa\u0301n.\u00a0<\/p>\n

Ca\u0301c ba\u0301o ca\u0301o k\u00ea\u0301 toa\u0301n g\u00f4\u0300m 2 nho\u0301m:\u00a0<\/p>\n

– Nho\u0301m t\u00f4\u0309ng h\u01a1\u0323p ca\u0302n \u0111\u00f4\u0301i t\u00f4\u0309ng th\u00ea\u0309<\/b> nhu\u031b ca\u0302n \u0111\u00f4\u0301i v\u00f4\u0301n va\u0300 ngu\u00f4\u0300n v\u00f4\u0301n, ca\u0302n \u0111\u00f4\u0301i gi\u01b0\u0303a thu nh\u1ea1\u0302p, chi phi\u0301 va\u0300 k\u00ea\u0301t qua\u0309 kinh doanh, ca\u0302n \u0111\u00f4\u0301i do\u0300ng ti\u00ea\u0300n…<\/p>\n

– Nho\u0301m ca\u0302n \u0111\u00f4\u0301i b\u1ecd\u0302 ph\u1ea1\u0302n<\/b> nhu\u031b ca\u0302n \u0111\u00f4\u0301i thu chi, ca\u0302n \u0111\u00f4\u0301i t\u01b0\u0300ng loa\u0323i ta\u0300i sa\u0309n v\u01a1\u0301i s\u00f4\u0309 chi ti\u00ea\u0301t t\u01b0\u0300ng loa\u0323i, ca\u0302n \u0111\u00f4\u0301i t\u01b0\u0300ng loa\u0323i ngu\u00f4\u0300n v\u00f4\u0301n v\u01a1\u0301i s\u00f4\u0309 chi ti\u00ea\u0301t t\u01b0\u0300ng loa\u0323i.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng nghi\u00ean c\u1ee9u c\u1ee7a k\u1ebf to\u00e1n<\/font><\/h3>\n

\u0110\u00f4\u0301i tu\u031b\u01a1\u0323ng nghie\u0302n c\u01b0\u0301u cu\u0309a k\u00ea\u0301 toa\u0301n ta\u0300i chi\u0301nh n\u00f3i chung<\/p>\n

\u0110\u00f4\u0301i tu\u031b\u01a1\u0323ng nghie\u0302n c\u01b0\u0301u cu\u0309a k\u00ea\u0301 toa\u0301n ta\u0300i chi\u0301nh la\u0300 ta\u0300i sa\u0309n, ngu\u00f4\u0300n hi\u0300nh tha\u0300nh ta\u0300i sa\u0309n va\u0300 s\u01b0\u0323 v\u1ea1\u0302n \u0111\u1ecd\u0302ng cu\u0309a ta\u0300i sa\u0309n.<\/p>\n

– Ta\u0300i sa\u0309n: <\/b>La\u0300 ngu\u00f4\u0300n l\u01b0\u0323c cu\u0309a doanh nghi\u1eb9\u0302p, do doanh nghi\u1eb9\u0302p ki\u00ea\u0309m soa\u0301t va\u0300 co\u0301 th\u00ea\u0309 thu \u0111u\u031b\u01a1\u0323c l\u01a1\u0323i i\u0301ch kinh t\u00ea\u0301 trong tu\u031bo\u031bng lai.\u00a0<\/p>\n

Ta\u0300i sa\u0309n cu\u0309a \u0111o\u031bn vi\u0323 k\u00ea\u0301 toa\u0301n co\u0301 th\u00ea\u0309 \u0111u\u031b\u01a1\u0323c pha\u0302n loa\u0323i tha\u0300nh:<\/p>\n

+ Ta\u0300i sa\u0309n ng\u0103\u0301n ha\u0323n: La\u0300 nh\u01b0\u0303ng ta\u0300i sa\u0309n co\u0301 th\u00ea\u0309 chuy\u00ea\u0309n \u0111\u00f4\u0309i tha\u0300nh ti\u00ea\u0300n, ho\u1ea1\u0306c co\u0301 th\u00ea\u0309 ba\u0301n, ho\u1ea1\u0306c co\u0301 th\u00ea\u0309 s\u01b0\u0309 du\u0323ng trong vo\u0300ng m\u1ecd\u0302t na\u0306m ho\u1ea1\u0306c m\u1ecd\u0302t chu k\u00ec kinh doanh bi\u0300nh thu\u031b\u01a1\u0300ng cu\u0309a doanh nghi\u1eb9\u0302p.<\/p>\n

+ Ta\u0300i sa\u0309n da\u0300i ha\u0323n: La\u0300 nh\u01b0\u0303ng ta\u0300i sa\u0309n co\u0301 gia\u0301 tri\u0323 l\u01a1\u0301n va\u0300 \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng nhi\u00ea\u0300u ho\u031bn m\u1ecd\u0302t na\u0306m ho\u1ea1\u0306c m\u1ecd\u0302t chu k\u00ec kinh doanh bi\u0300nh thu\u031b\u01a1\u0300ng cu\u0309a doanh nghi\u1eb9\u0302p.<\/p>\n

– Ngu\u00f4\u0300n v\u00f4\u0301n:<\/b> La\u0300 ngu\u00f4\u0300n hi\u0300nh tha\u0300nh ne\u0302n ta\u0300i sa\u0309n.\u00a0<\/p>\n

Ngu\u00f4\u0300n v\u00f4\u0301n \u0111u\u031b\u01a1\u0323c pha\u0302n loa\u0323i tha\u0300nh:<\/p>\n

+ N\u01a1\u0323 pha\u0309i tra\u0309: La\u0300 nghi\u0303a vu\u0323 hi\u1eb9\u0302n ta\u0323i cu\u0309a doanh nghi\u1eb9\u0302p pha\u0301t sinh t\u01b0\u0300 ca\u0301c giao di\u0323ch va\u0300 s\u01b0\u0323 ki\u1eb9\u0302n \u0111a\u0303 qua ma\u0300 doanh nghi\u1eb9\u0302p pha\u0309i thanh toa\u0301n t\u01b0\u0300 ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c cu\u0309a mi\u0300nh.\u00a0<\/p>\n

+ V\u00f4\u0301n chu\u0309 s\u01a1\u0309 h\u01b0\u0303u: La\u0300 gia\u0301 tri\u0323 v\u00f4\u0301n cu\u0309a doanh nghi\u1eb9\u0302p, \u0111u\u031b\u01a1\u0323c ti\u0301nh b\u0103\u0300ng s\u00f4\u0301 che\u0302nh l\u1eb9\u0302ch gi\u01b0\u0303a ta\u0300i sa\u0309n cu\u0309a doanh nghi\u1eb9\u0302p tr\u01b0\u0300 \u0111i n\u01a1\u0323 pha\u0309i tra\u0309.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Kh\u00e1i qu\u00e1t v\u1ec1 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p v\u00e0 c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c s\u1ed5 k\u1ebf to\u00e1n theo c\u00e1c m\u1ed1i quan h\u1ec7 c\u00e2n \u0111\u1ed1i v\u1ed1n c\u00f3 c\u1ee7a 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\/34591"}],"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=34591"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34591\/revisions"}],"predecessor-version":[{"id":68110,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34591\/revisions\/68110"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}