{"id":7434,"date":"2023-11-29T07:17:52","date_gmt":"2023-11-29T07:17:52","guid":{"rendered":"https:\/\/masterskills.org\/blog\/?p=7434"},"modified":"2023-11-29T15:44:03","modified_gmt":"2023-11-29T15:44:03","slug":"ky-nang-viet-bao-cao-chuan-nhat-danh-cho-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ky-nang-viet-bao-cao-chuan-nhat-danh-cho-ke-toan.html","title":{"rendered":"K\u1ef9 N\u0103ng Vi\u1ebft B\u00e1o C\u00e1o Chu\u1ea9n Nh\u1ea5t D\u00e0nh Cho K\u1ebf To\u00e1n"},"content":{"rendered":"

Kh\u00e1i ni\u1ec7m<\/h2>\n

B\u00e1o c\u00e1o l\u00e0 b\u1ea3n m\u00f4 t\u1ea3 t\u00ecnh tr\u1ea1ng c\u00f4ng vi\u1ec7c. Bao g\u1ed3m k\u1ebft qu\u1ea3 ho\u1eb7c qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n hay m\u1ed9t nh\u00f3m. Nh\u1eb1m gi\u00fap \u0111\u1ed3ng nghi\u1ec7p, c\u1ea5p tr\u00ean hi\u1ec3u \u0111\u01b0\u1ee3c th\u1ef1c s\u1ef1 m\u00ecnh \u0111\u00e3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u g\u00ec, \u0111i\u1ec1u g\u00ec \u0111\u00e3 x\u1ea3y ra.<\/p>\n

M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o<\/h2>\n

D\u00f9 vi\u1ebft b\u00e1o c\u00e1o ng\u00e0y, th\u00e1ng hay n\u0103m b\u1ea1n c\u0169ng c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u1ed9i dung c\u1ee7a t\u1eebng b\u1ea3n b\u00e1o c\u00e1o. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u1ed9i dung l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 b\u1ea1n c\u00f3 m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t. N\u1ebfu kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c n\u1ed9i dung y\u00eau c\u1ea7u khi vi\u1ebft b\u00e1o c\u00e1o ch\u1eafc ch\u1eafn b\u1ea1n s\u1ebd l\u1ea1c \u0111\u1ec1 ho\u1eb7c kh\u00f4ng c\u00f3 \u00fd ngh\u0129a. Do \u0111\u00f3, h\u00e3y d\u00e0nh th\u1eddi gian \u0111\u1ec3 suy ngh\u0129 v\u1ec1 m\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o. B\u1ea1n c\u00f3 c\u1ea7n m\u00f4 t\u1ea3, gi\u1ea3i th\u00edch, gi\u1edbi thi\u1ec7u ho\u1eb7c thuy\u1ebft ph\u1ee5c? C\u00f3 m\u1ed9t m\u1ee5c \u0111\u00edch r\u00f5 r\u00e0ng ngay t\u1eeb \u0111\u1ea7u \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u1ea1n lu\u00f4n t\u1eadp trung v\u00e0 gi\u00fap thu h\u00fat ng\u01b0\u1eddi \u0111\u1ecdc c\u1ee7a b\u1ea1n d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n

B\u00f4\u0301 c\u1ee5c c\u1ee7a m\u00f4\u0323t b\u00e1o c\u00e1o<\/h2>\n

\u2013 B\u00e0i m\u00f4 t\u1ea3 chu\u00f4\u0303i s\u1ef1 ki\u00ea\u0323n v\u00e0 t\u00ecnh hu\u00f4\u0301ng.<\/p>\n

\u2013 Tr\u00ecnh b\u00e0y \u00fd ngh\u0129a c\u1ee7a chu\u00f4\u0303i s\u1ef1 ki\u00ea\u0323n v\u00e0 t\u00ecnh hu\u00f4\u0301ng. Hay \u0111\u01a1n gi\u1ea3n l\u00e0 nh\u1eefng ph\u00e2n t\u00edch c\u00e1 nh\u00e2n hay quan \u0111i\u00ea\u0309m c\u1ee7a m\u00f4\u0323t v\u00e0i th\u00e0nh vi\u00ean.<\/p>\n

\u2013 \u0110\u00e1nh gi\u00e1 th\u1ef1c t\u00ea\u0301 v\u00e0 k\u00ea\u0301t qu\u1ea3 c\u1ee7a nghi\u00ean c\u1ee9u.<\/p>\n

\u2013 Th\u1ea3o lu\u00e2\u0323n v\u00ea\u0300 c\u00e1c k\u00ea\u0301t qu\u1ea3 c\u00f3 th\u00ea\u0309 g\u00e2y ra c\u1ee7a v\u00e2\u0301n \u0111\u00ea\u0300.<\/p>\n

\u2013 C\u00e1c gi\u1ea3i ph\u00e1p \u0111\u00ea\u0300 xu\u00e2\u0301t theo chu\u00f4\u0303i h\u00e0nh \u0111\u00f4\u0323ng.<\/p>\n

\u2013 K\u00ea\u0301t lu\u00e2\u0323n.<\/p>\n

K\u1ef9 n\u0103ng vi\u1ebft m\u1ed9t b\u00e1o c\u00e1o ho\u00e0n ch\u1ec9nh, thu h\u00fat<\/h2>\n

C\u1ea5u tr\u00fac c\u1ee7a b\u1ea3n b\u00e1o c\u00e1o \u0111\u1ea1t chu\u1ea9n th\u01b0\u1eddng c\u00f3 4 y\u1ebfu t\u1ed1 sau:<\/p>\n

1. T\u00f3m t\u1eaft \u0111\u00e1nh gi\u00e1<\/h3>\n

B\u00e1o c\u00e1o n\u00ean \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u v\u1edbi b\u1ea3n t\u00f3m t\u1eaft \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c. L\u00e0 m\u1ee5c \u0111\u1ea7u ti\u00ean, n\u00ean \u0111\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a t\u00e0i li\u1ec7u. H\u1ecd c\u00f3 th\u1ec3 s\u1ebd s\u1eed d\u1ee5ng ph\u1ea7n t\u00f3m t\u1eaft \u0111\u00e1nh gi\u00e1 n\u00e0y \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh xem c\u00f3 n\u00ean ti\u1ebfp t\u1ee5c \u0111\u1ecdc hay kh\u00f4ng.<\/p>\n

Vi\u1ec7c \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c s\u1ebd gi\u00fap b\u1ea1n nh\u00ecn l\u1ea1i to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5. N\u00f3 c\u0169ng gi\u1ed1ng nh\u01b0 b\u1ea3n b\u00e1o c\u00e1o th\u00e0nh t\u00edch v\u1edbi c\u1ea5p tr\u00ean. V\u00ec v\u1eady trong ph\u1ea7n n\u00e0y b\u1ea1n h\u00e3y h\u1ebft s\u1ee9c l\u01b0u \u00fd. N\u00ean \u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00e1ch trung th\u1ef1c nh\u1ea5t. Kh\u00f4ng n\u00ean ch\u1ec9 n\u00eau th\u00e0nh t\u00edch \u0111\u1ea1t \u0111\u01b0\u1ee3c. C\u00f2n nh\u1eefng kh\u00f3 kh\u0103n, thi\u1ebfu s\u00f3t l\u1ea1i kh\u00f4ng c\u00f4ng khai. B\u1edfi c\u1ea5p tr\u00ean h\u1ecd s\u1ebd d\u1ec5 d\u00e0ng nh\u00ecn ra \u0111\u01b0\u1ee3c nh\u1eefng thi\u1ebfu s\u00f3t trong b\u00e1o c\u00e1o \u0111\u00f3 d\u00f9 b\u1ea1n kh\u00f4ng n\u00f3i ra.<\/p>\n

2. Gi\u1edbi thi\u1ec7u b\u1ed1i c\u1ea3nh b\u00e1o c\u00e1o<\/h3>\n

Cung c\u1ea5p m\u1ed9t b\u1ed1i c\u1ea3nh v\u00e0 ph\u00e1c th\u1ea3o c\u1ea5u tr\u00fac c\u1ee7a n\u1ed9i dung. X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u1ee7a b\u00e1o c\u00e1o v\u00e0 b\u1ea5t k\u1ef3 ph\u01b0\u01a1ng ph\u00e1p c\u1ee5 th\u1ec3 n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/p>\n

3. N\u1ed9i dung ch\u00ednh c\u1ee7a b\u00e1o c\u00e1o<\/h3>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a b\u00e1o c\u00e1o v\u00e0 c\u1ea7n tr\u00ecnh b\u00e0y chi ti\u1ebft. V\u1edbi c\u00e1c ph\u1ea7n ph\u00e2n t\u00edch, th\u1ea3o lu\u1eadn v\u00e0 \u0111\u1ec1 xu\u1ea5t \u0111\u1ec3 xem x\u00e9t. B\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0a v\u00e0o c\u00e1c s\u1ed1 li\u1ec7u v\u00e0 \u0111\u1ed3 h\u1ecda \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc d\u1ec5 n\u1eafm b\u1eaft th\u00f4ng tin.<\/p>\n

\u2013 Ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n<\/h4>\n

B\u1ea1n \u0111\u00e3 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c, \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n. Hi\u1ec3n nhi\u00ean b\u1ea1n kh\u00f4ng th\u1ec3 qu\u00ean vi\u1ec7c gi\u1ea3i th\u00edch nguy\u00ean nh\u00e2n cho nh\u1eefng k\u1ebft qu\u1ea3 \u0111\u00f3. H\u00e3y ch\u0103m ch\u00fat cho ph\u1ea7n n\u00e0y th\u1eadt k\u1ef9. B\u1edfi ng\u01b0\u1eddi ph\u00e1t hi\u1ec7n ra nguy\u00ean nh\u00e2n v\u00e0 ph\u00e2n t\u00edch \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n t\u1ea1i sao v\u1ea5n \u0111\u1ec1 n\u00e0y l\u00e0m \u0111\u01b0\u1ee3c c\u00f2n v\u1ea5n \u0111\u1ec1 kia th\u00ec kh\u00f4ng. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y b\u1ea1n l\u00e0 ng\u01b0\u1eddi r\u1ea5t c\u00f3 tr\u00e1ch nhi\u1ec7m v\u1edbi c\u00f4ng vi\u1ec7c. Vi\u1ec7c ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1 nguy\u00ean nh\u00e2n c\u1ea9n th\u1eadn. C\u0169ng l\u00e0 c\u00e1ch \u0111\u1ec3 ng\u01b0\u1eddi kh\u00e1c gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng t\u00ecm c\u00e1ch kh\u1eafc ph\u1ee5c \u0111\u1ec3 k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c t\u1ed1t h\u01a1n.<\/p>\n

\u2013 Th\u1ea3o lu\u1eadn h\u01b0\u1edbng kh\u1eafc ph\u1ee5c<\/h4>\n

B\u1ea1n l\u00e0m \u0111\u01b0\u1ee3c hay kh\u00f4ng \u0111\u00e3 c\u00f3 nguy\u00ean nh\u00e2n r\u00f5 r\u00e0ng. V\u00ec th\u1ebf b\u1ea1n h\u00e3y ngh\u0129 \u0111\u1ebfn h\u01b0\u1edbng kh\u1eafc ph\u1ee5c nh\u1eefng nguy\u00ean nh\u00e2n \u0111\u00f3. C\u00f3 th\u1ec3 b\u1ea1n ch\u01b0a \u00e1p d\u1ee5ng ho\u1eb7c kh\u00f4ng c\u00f2n th\u1eddi gian \u0111\u1ec3 kh\u1eafc ph\u1ee5c. Th\u00ec b\u1ea1n c\u0169ng c\u1ea7n n\u00eau r\u00f5 v\u00e0 \u0111\u01b0a h\u01b0\u1edbng kh\u1eafc ph\u1ee5c v\u00e0o b\u00e1o c\u00e1o. K\u1ec3 c\u1ea3 nh\u1eefng vi\u1ec7c b\u1ea1n \u0111\u00e3 l\u00e0m t\u1ed1t nh\u01b0ng n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n. Nh\u01b0ng b\u1ea1n \u0111\u00e3 t\u00ecm \u0111\u01b0\u1ee3c c\u00e1ch kh\u1eafc ph\u1ee5c c\u0169ng n\u00ean \u0111\u01b0a v\u00e0o \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi c\u00f9ng tham kh\u1ea3o. V\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn c\u00f9ng t\u00ecm gi\u1ea3i ph\u00e1p t\u1ed1t nh\u1ea5t \u0111\u1ec3 gi\u1ea3i quy\u1ebft. N\u1ebfu g\u1eb7p l\u1ea1i trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/p>\n

\u2013\u00a0 \u0110\u1ec1 xu\u1ea5t, ki\u1ebfn ngh\u1ecb<\/h4>\n

Cu\u1ed1i b\u1ea3n b\u00e1o c\u00e1o b\u1ea1n h\u00e3y \u0111\u01b0a ra nh\u1eefng ki\u1ebfn ngh\u1ecb ri\u00eang c\u1ee7a b\u1ea3n th\u00e2n. V\u00ed d\u1ee5 nh\u01b0: C\u00f4ng vi\u1ec7c \u0111\u00f3 c\u1ea7n c\u00f3 nh\u1eefng g\u00ec, c\u1ea7n h\u1ed7 tr\u1ee3 nh\u1eefng g\u00ec \u0111\u1ec3 c\u00f3 th\u1ec3 th\u00fac ti\u1ebfn qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nhanh h\u01a1n, k\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c t\u1ed1t h\u01a1n. Vi\u1ec7c \u0111\u01b0a ra ki\u1ebfn ngh\u1ecb kh\u00f4ng ph\u1ea3i \u0111\u1ec3 mang l\u1ea1i l\u1ee3i \u00edch ri\u00eang cho b\u1ea1n. M\u00e0 l\u00e0 mang l\u1ea1i l\u1ee3i \u00edch chung cho c\u1ea3 c\u00f4ng ty, t\u1eadp th\u1ec3 c\u1ee7a b\u1ea1n. V\u00ec v\u1eady, h\u00e3y m\u1ea1nh d\u1ea1n n\u00eau ra trong b\u00e1o c\u00e1o \u0111\u1ec3 c\u1ea5p tr\u00ean bi\u1ebft v\u00e0 xem x\u00e9t.<\/p>\n

4.\u00a0 K\u1ebft lu\u1eadn<\/h3>\n

T\u1ed5ng h\u1ee3p c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c nhau c\u1ee7a b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 s\u00fac t\u00edch. X\u00e1c \u0111\u1ecbnh c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo v\u00e0 b\u1ea5t k\u1ef3 h\u00e0nh \u0111\u1ed9ng n\u00e0o c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/p>\n","protected":false},"excerpt":{"rendered":"

Kh\u00e1i ni\u1ec7m B\u00e1o c\u00e1o l\u00e0 b\u1ea3n m\u00f4 t\u1ea3 t\u00ecnh tr\u1ea1ng c\u00f4ng vi\u1ec7c. Bao g\u1ed3m k\u1ebft qu\u1ea3 ho\u1eb7c qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n hay m\u1ed9t nh\u00f3m. Nh\u1eb1m gi\u00fap \u0111\u1ed3ng nghi\u1ec7p, c\u1ea5p tr\u00ean hi\u1ec3u \u0111\u01b0\u1ee3c th\u1ef1c s\u1ef1 m\u00ecnh \u0111\u00e3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u g\u00ec, \u0111i\u1ec1u g\u00ec \u0111\u00e3 x\u1ea3y ra. M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o D\u00f9 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[168,195],"tags":[337],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/7434"}],"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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=7434"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/7434\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=7434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=7434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=7434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}