{"id":34627,"date":"2023-12-08T04:11:25","date_gmt":"2023-12-08T04:11:25","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-nghiep-vu-tin-dung-credit-professional-accounting-la-gi.html"},"modified":"2023-12-23T20:57:47","modified_gmt":"2023-12-23T13:57:47","slug":"ke-toan-nghiep-vu-tin-dung-credit-professional-accounting-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-nghiep-vu-tin-dung-credit-professional-accounting-la-gi.html","title":{"rendered":"K\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 t\u00edn d\u1ee5ng (Credit Professional Accounting) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: Telegrafi)<\/i><\/p>\n<\/div>\n<\/div>\n

K\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 t\u00edn d\u1ee5ng (Credit Professional Accounting)<\/font><\/h2>\n

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

K\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 t\u00edn d\u1ee5ng<\/b>\u00a0trong ti\u1ebfng Anh g\u1ecdi l\u00e0 Credit Professional Accounting.<\/b><\/p>\n

K\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 t\u00edn d\u1ee5ng <\/b>l\u00e0 c\u00f4ng vi\u1ec7c ghi ch\u00e9p, ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n t\u00edn d\u1ee5ng trong t\u1ea5t c\u1ea3 c\u00e1c kh\u00e2u t\u1eeb gi\u1ea3i ng\u00e2n, thu n\u1ee3, thu l\u00e3i v\u00e0 theo d\u00f5i d\u01b0 n\u1ee3 to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh c\u1ea5p t\u00edn d\u1ee5ng c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 \u0111\u1ec3 gi\u00e1m \u0111\u1ed1c ch\u1eb7t ch\u1ebd to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n \u0111\u00e3 c\u1ea5p t\u00edn d\u1ee5ng cho kh\u00e1ch h\u00e0ng \u0111\u1ed3ng th\u1eddi l\u00e0m tham m\u01b0u cho nghi\u1ec7p v\u1ee5 t\u00edn d\u1ee5ng.<\/p>\n

Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n t\u00edn d\u1ee5ng<\/b><\/p>\n

– T\u1ed5 ch\u1ee9c ghi ch\u00e9p ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n cho vay, thu n\u1ee3, theo d\u00f5i d\u01b0 n\u1ee3, chuy\u1ec3n nh\u00f3m n\u1ee3, tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro qua \u0111\u00f3 h\u00ecnh th\u00e0nh th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00ed t\u00edn d\u1ee5ng. B\u1ea3o v\u1ec7 an to\u00e0n v\u1ed1n cho vay<\/p>\n

– T\u00ednh v\u00e0 thu l\u00e3i cho vay ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi<\/p>\n

– Gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a kh\u00e1ch h\u00e0ng th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi v\u00e0 t\u00e0i kho\u1ea3n cho vay. Ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi nh\u1eefng kh\u00e1ch h\u00e0ng c\u00f3 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh kh\u00f4ng l\u00e0nh m\u1ea1nh m\u1ea1nh tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 tham m\u01b0u cho c\u00e1n b\u1ed9 t\u00edn d\u1ee5ng \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00ed k\u1ecbp th\u1eddi<\/p>\n

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Ch\u1ee9ng t\u1eeb s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 t\u00edn d\u1ee5ng<\/font><\/h3>\n

Ch\u1ee9ng t\u1eeb g\u1ed1c<\/b><\/p>\n

– Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb vay v\u1ed1n\u00a0<\/p>\n

– H\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng<\/p>\n

– Gi\u1ea5y t\u1edd kh\u00e1c: H\u1ee3p \u0111\u1ed3ng c\u1ea7m c\u1ed1 th\u1ebf ch\u1ea5p, bi\u00ean b\u1ea3n th\u1ea9m \u0111\u1ecbnh,…<\/p>\n

\u00a0Ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/b><\/p>\n

– N\u1ebfu cho vay b\u1eb1ng ti\u1ec1n m\u1eb7t: D\u00f9ng gi\u1ea5y xin l\u0129nh ti\u1ec1n m\u1eb7t<\/p>\n

– N\u1ebfu cho vay b\u1eb1ng chuy\u1ec3n kho\u1ea3n ti\u1ec1n vay chuy\u1ec3n th\u1eb3ng v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi cung c\u1ea5p) th\u00ec d\u00f9ng c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t nh\u01b0 u\u1ef7 nhi\u1ec7m chi, th\u1ebb thanh to\u00e1n<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng ch\u1ee7 \u0111\u1ed9ng tr\u00edch t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a ng\u01b0\u1eddi vay \u0111\u1ec3 thu n\u1ee3, thu l\u00e3i \u0111\u1ebfn h\u1ea1n th\u00ec d\u00f9ng phi\u1ebfu chuy\u1ec3n kho\u1ea3n v\u00e0 b\u1ea3ng k\u00ea t\u00ednh l\u00e3i h\u00e0ng th\u00e1ng<\/p>\n

T\u00e0i kho\u1ea3n d\u00f9ng trong k\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 t\u00edn d\u1ee5ng<\/font><\/h3>\n

TK 20 – C\u1ea5p t\u00edn d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c<\/b><\/p>\n

TK 21 – Cho vay c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 c\u00e1 nh\u00e2n trong n\u01b0\u1edbc\u00a0<\/b><\/p>\n

TK 211 – Cho vay ng\u1eafn h\u1ea1n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam\u00a0<\/p>\n

TK 212 – Cho vay trung h\u1ea1n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam\u00a0<\/p>\n

TK 213 – Cho vay d\u00e0i h\u1ea1n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam\u00a0<\/p>\n

TK 214 – Cho vay ng\u1eafn h\u1ea1n b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 v\u00e0ng\u00a0<\/p>\n

TK 215 – Cho vay trung h\u1ea1n b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 v\u00e0ng<\/p>\n

TK 216 – Cho vay d\u00e0i h\u1ea1n b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 v\u00e0ng\u00a0<\/p>\n

TK 22 – Chi\u1ebft kh\u1ea5u c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc<\/b><\/p>\n

TK 221 – Chi\u1ebft kh\u1ea5u c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam<\/p>\n

TK 222 – Chi\u1ebft kh\u1ea5u C\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/p>\n

TK 23 – Cho thu\u00ea t\u00e0i ch\u00ednh<\/b><\/p>\n

TK 231 Cho thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam<\/p>\n

TK 232 Cho thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7<\/p>\n

TK 24 – Tr\u1ea3 thay b\u1ea3o l\u00e3nh<\/b><\/p>\n

TK 241 – C\u00e1c kho\u1ea3n tr\u1ea3 thay kh\u00e1ch h\u00e0ng b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam<\/p>\n

TK 242 – C\u00e1c kho\u1ea3n tr\u1ea3 thay kh\u00e1ch h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7\u00a0<\/p>\n

Nh\u00f3m c\u00e1c t\u00e0i kho\u1ea3n n\u1ed9i b\u1ea3ng kh\u00e1c trong k\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 t\u00edn d\u1ee5ng<\/b>:<\/p>\n

TK 209 – 289 – D\u1ef1 ph\u00f2ng r\u1ee7i ro\u00a0<\/p>\n

TK 281 – C\u00e1c kho\u1ea3n n\u1ee3 ch\u1edd x\u1eed l\u00ed \u0111\u00e3 c\u00f3 t\u00e0i s\u1ea3n xi\u1ebft n\u1ee3, g\u00e1n n\u1ee3\u00a0<\/p>\n

TK 359 – C\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i thu\u00a0<\/p>\n

TK 37 – Mua n\u1ee3\u00a0<\/p>\n

TK 379 – D\u1ef1 ph\u00f2ng r\u1ee7i ro\u00a0<\/p>\n

TK 381 – Chuy\u1ec3n v\u1ed1n \u0111\u1ec3 c\u1ea5p t\u00edn d\u1ee5ng h\u1ee3p v\u1ed1n<\/p>\n

TK 481 – Nh\u1eadn v\u1ed1n \u0111\u1ec3 c\u1ea5p t\u00edn d\u1ee5ng h\u1ee3p v\u1ed1n\u00a0<\/p>\n

TK 383 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00e1c thi\u1ebft b\u1ecb cho thu\u00ea t\u00e0i ch\u00ednh<\/p>\n

TK 387 – T\u00e0i s\u1ea3n thay th\u1ebf cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean b\u1ea3o \u0111\u1ea3m \u0111\u00e3 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ch\u1edd x\u1eed l\u00ed<\/p>\n

TK 394 – L\u00e3i ph\u1ea3i thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng\u00a0<\/p>\n

TK 395- L\u00e3i ph\u1ea3i thu t\u1eeb nghi\u1ec7p v\u1ee5 mua n\u1ee3\u00a0<\/p>\n

TK 458 – Ch\u00eanh l\u1ec7ch mua b\u00e1n n\u1ee3 ch\u1edd x\u1eed l\u00ed<\/p>\n

TK 459 – C\u00e1c kho\u1ea3n ch\u1edd thanh to\u00e1n kh\u00e1c<\/p>\n

TK 4591 – Ti\u1ec1n thu t\u1eeb vi\u1ec7c b\u00e1n n\u1ee3, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m n\u1ee3 ho\u1eb7c khai th\u00e1c t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m n\u1ee3<\/p>\n

TK 488 – Doanh thu cho ph\u00e2n b\u1ed1\u00a0<\/p>\n

TK 702 – Thu l\u00e3i cho vay\u00a0<\/p>\n

TK 704 – Thu t\u1eeb nghi\u1ec7p v\u1ee5 b\u1ea3o l\u00e3nh\u00a0<\/p>\n

TK 705 – Thu l\u00e3i cho thu\u00ea t\u00e0i ch\u00ednh\u00a0<\/p>\n

TK 706 – Thu l\u00e3i t\u1eeb nghi\u1ec7p v\u1ee5 mua trang\u00a0<\/p>\n

TK 717 – Thu ph\u00ed nghi\u1ec7p v\u1ee5 chi\u1ebft kh\u1ea5u\u00a0<\/p>\n

TK 79 – Thu nh\u1eadp kh\u00e1c\u00a0<\/p>\n

TK 882 – Ch\u1ecb d\u1ef1 ph\u00f2ng\u00a0<\/p>\n

TK 89 – Chi ph\u00ed kh\u00e1c\u00a0<\/p>\n

C\u00e1c t\u00e0i kho\u1ea3n Ngo\u1ea1i b\u1ea3ng:<\/b><\/p>\n

TK 951 – T\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 cho thu\u00ea t\u00e0i ch\u00ednh \u0111ang qu\u1ea3n l\u00ed t\u1ea1i c\u00f4ng ty<\/p>\n

TK 952 – T\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 cho thu\u00ea t\u00e0i ch\u00ednh \u0111ang giao kh\u00e1ch h\u00e0ng thu\u00ea<\/p>\n

TK 94 – L\u00e3i cho vay v\u00e0 ph\u00ed ph\u1ea3i thu ch\u01b0a thu \u0111\u01b0\u1ee3c<\/p>\n

TK 97 – N\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00ed<\/p>\n

TK 981 – Nghi\u1ec7p v\u1ee5 mua b\u00e1n n\u1ee3<\/p>\n

TK 982 – Cho vay theo h\u1ee3p \u0111\u1ed3ng h\u1ee3p v\u1ed1n<\/p>\n

TK 994 – T\u00e0i s\u1ea3n, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u01b0a th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1.<\/p>\n

TK 995 – T\u00e0i s\u1ea3n g\u1eafn, xi\u1ebft n\u1ee3 ch\u1edd x\u1eed l\u00ed<\/p>\n

TK 996 – C\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u0111i vay, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u01b0a chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u \u0111\u00e3 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu \u0111em \u0111i s\u1eed d\u1ee5ng.<\/p>\n

Nh\u00f3m c\u00e1c t\u00e0i kho\u1ea3n cam k\u1ebft b\u1ea3o l\u00e3nh<\/b>\u00a0<\/p>\n

TK 92 – C\u00e1c v\u0103n b\u1ea3n, ch\u1ee9ng t\u1eeb cam k\u1ebft \u0111\u01b0a ra<\/p>\n

TK 921 – Cam k\u1ebft b\u1ea3o l\u00e3nh vay v\u1ed1n<\/p>\n

TK 922 – Cam k\u1ebft b\u1ea3o l\u00e3nh thanh to\u00e1n\u00a0<\/p>\n

TK 924 – Cam k\u1ebft cho vay kh\u00f4ng h\u1ee7y ngang\u00a0<\/p>\n

TK 925 – Cam k\u1ebft trong nghi\u1ec7p v\u1ee5 L\/C<\/p>\n

TK 926 – Cam k\u1ebft b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng\u00a0<\/p>\n

TK 927 – Cam k\u1ebft b\u1ea3o l\u00e3nh d\u1ef1 th\u1ea7u<\/p>\n

TK 928 – Cam k\u1ebft b\u1ea3o l\u00e3nh kh\u00e1c<\/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 K\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 t\u00edn d\u1ee5ng (ti\u1ebfng Anh: Credit Professional Accounting) l\u00e0 c\u00f4ng vi\u1ec7c ghi ch\u00e9p, ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n t\u00edn d\u1ee5ng.\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\/34627"}],"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=34627"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34627\/revisions"}],"predecessor-version":[{"id":68126,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34627\/revisions\/68126"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}