{"id":34597,"date":"2023-12-08T04:10:11","date_gmt":"2023-12-08T04:10:11","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tai-khoan-tong-hop-controlling-accounts-va-tai-khoan-chi-tiet-subsidiary-accounts-la-gi.html"},"modified":"2023-12-23T20:57:45","modified_gmt":"2023-12-23T13:57:45","slug":"tai-khoan-tong-hop-controlling-accounts-va-tai-khoan-chi-tiet-subsidiary-accounts-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tai-khoan-tong-hop-controlling-accounts-va-tai-khoan-chi-tiet-subsidiary-accounts-la-gi.html","title":{"rendered":"T\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p (Controlling accounts) v\u00e0 t\u00e0i kho\u1ea3n chi ti\u1ebft (Subsidiary accounts) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

T\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p (Controlling accounts) v\u00e0 t\u00e0i kho\u1ea3n chi ti\u1ebft (Subsidiary accounts)<\/font><\/h2>\n

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

T\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p<\/b> trong ti\u1ebfng Anh l\u00e0 Controlling accounts<\/b>. T\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p<\/i> bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n \u1edf d\u1ea1ng t\u1ed5ng qu\u00e1t, cung c\u1ea5p c\u00e1c s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

T\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p c\u00f2n g\u1ecdi l\u00e0 t\u00e0i kho\u1ea3n c\u1ea5p m\u1ed9t.\u00a0<\/p>\n

V\u00ed d\u1ee5: T\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t, t\u00e0i kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng…<\/p>\n

T\u00e0i kho\u1ea3n chi ti\u1ebft<\/b> trong ti\u1ebfng Anh l\u00e0 Subsidiary accounts<\/b>. T\u00e0i kho\u1ea3n chi ti\u1ebft<\/i> bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch chi ti\u1ebft h\u01a1n nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00ed \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n.<\/p>\n

T\u00e0i kho\u1ea3n chi ti\u1ebft g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p hai, ba, b\u1ed1n v\u00e0 s\u1ed5 chi ti\u1ebft. V\u00ed d\u1ee5: T\u00e0i kho\u1ea3n c\u1ea5p hai thu\u1ed9c t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t g\u1ed3m: T\u00e0i kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7…<\/p>\n

M\u1ed1i quan h\u1ec7 gi\u1eefa t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p v\u00e0 t\u00e0i kho\u1ea3n chi ti\u1ebft<\/font><\/h3>\n

T\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p<\/b> v\u00e0 t\u00e0i kho\u1ea3n chi ti\u1ebft<\/b> c\u00f3 m\u1ed1i quan h\u1ec7 m\u1eadt\u00a0thi\u1ebft kh\u00f4ng nh\u1eefng v\u1ec1 n\u1ed9i dung ph\u1ea3n \u00e1nh m\u00e0 c\u1ea3 v\u1ec1 k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n. C\u1ee5 th\u1ec3:<\/p>\n

– T\u1ed5ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u00ec<\/span>, s\u1ed1 d\u01b0 cu\u1ed1i k\u00ec<\/span> c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft ph\u1ea3i \u0111\u00fang b\u1eb1ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u00ec<\/span>, cu\u1ed1i k\u00ec<\/span> c\u1ee7a t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p.<\/p>\n

– T\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3, s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i\u00a0kho\u1ea3n chi ti\u1ebft ph\u1ea3i \u0111\u00fang b\u1eb1ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3, s\u1ed1 ph\u00e1t sinh b\u00ean\u00a0C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p.<\/p>\n

– \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc n\u00e0y th\u00ec khi ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n t\u1ed5ng\u00a0h\u1ee3p nh\u1eefng n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n chi ti\u1ebft n\u00e0o th\u00ec k\u1ebf\u00a0to\u00e1n ph\u1ea3i \u0111\u1ed3ng th\u1eddi ghi ch\u00e9p v\u00e0o t\u00e0i kho\u1ea3n chi ti\u1ebft \u0111\u00f3.<\/p>\n

– Vi\u1ec7c ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n\u00a0t\u1ed5ng h\u1ee3p g\u1ecdi l\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/p>\n

– Vi\u1ec7c ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n\u00a0chi ti\u1ebft g\u1ecdi l\u00e0 k\u1ebf to\u00e1n chi ti\u1ebft.<\/p>\n

Nh\u1eadn x\u00e9t<\/b><\/p>\n

– K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 k\u1ebf to\u00e1n chi ti\u1ebft ph\u1ea3i ti\u1ebfn h\u00e0nh \u0111\u1ed3ng th\u1eddi v\u1edbi\u00a0nhau t\u1ea1o c\u01a1 s\u1edf cho vi\u1ec7c \u0111\u1ed1i chi\u1ebfu ki\u1ec3m tra s\u1ed1 li\u1ec7u.\u00a0<\/p>\n

– Trong \u0111\u00f3 k\u1ebf to\u00e1n\u00a0t\u1ed5ng h\u1ee3p cung c\u1ea5p nh\u1eefng ch\u1ec9 ti\u00eau t\u1ed5ng qu\u00e1t v\u1ec1 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n (n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu), qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. K\u1ebf to\u00e1n chi ti\u1ebft cung c\u1ea5p s\u1ed1 li\u1ec7u chi ti\u1ebft c\u00f3 \u00fd\u00a0ngh\u0129a l\u1edbn trong vi\u1ec7c b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh m\u1ed9t c\u00e1ch\u00a0nhanh ch\u00f3ng, nh\u1ea1y b\u00e9n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u0103n c\u1ee9 v\u00e0o m\u1ee9c \u0111\u1ed9 ph\u1ea3n \u00e1nh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n bao g\u1ed3m: T\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p (ti\u1ebfng Anh: Controlling accounts) v\u00e0 t\u00e0i kho\u1ea3n chi ti\u1ebft (ti\u1ebfng Anh: Subsidiary accounts).\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\/34597"}],"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=34597"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34597\/revisions"}],"predecessor-version":[{"id":68113,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34597\/revisions\/68113"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34597"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}