{"id":5235,"date":"2026-03-12T00:33:56","date_gmt":"2026-03-12T07:33:56","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5235"},"modified":"2026-03-12T00:33:56","modified_gmt":"2026-03-12T07:33:56","slug":"dich-vu-bao-cao-tai-chinh-nam","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/","title":{"rendered":"\u624b\u9803\u306a\u4fa1\u683c\u3067\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u304c\u4f1a\u8a08\u8a18\u9332\u3092\u5b8c\u6210\u3055\u305b\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u671f\u9650\u5185\u306b\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002\u7a0e\u52d9\u304a\u3088\u3073\u4f1a\u8a08\u898f\u5236\u304c\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3059\u308b\u4e2d\u3067\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u7684\u7fa9\u52d9\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5404\u4f01\u696d\u306e\u8ca1\u52d9\u5065\u5168\u6027\u3092\u6e2c\u308b\u6307\u6a19\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c29\u6761\u306b\u3088\u308c\u3070\u3001 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u66f8\u306f\u3001\u8ca1\u52d9\u72b6\u6cc1\u304a\u3088\u3073\u4e8b\u696d\u5b9f\u7e3e\u3092\u771f\u5b9f\u304b\u3064\u5ba2\u89b3\u7684\u306b\u53cd\u6620\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30c7\u30fc\u30bf\u306e\u8aa4\u308a\u306f\u3001\u6700\u59275,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u884c\u653f\u7f70\u91d1\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee441\/2018\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u9280\u884c\u3084\u6295\u8cc7\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u306b\u3082\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u30d7\u30ed\u30bb\u30b9\u3068\u4fa1\u5024\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u306e\u8868\u793a\/\u975e\u8868\u793a\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Tai_sao_doanh_nghiep_can_den_dich_vu_bao_cao_tai_chinh_nam\" >\u4f01\u696d\u304c\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u7406\u7531\u306f\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Dam_bao_tinh_tuan_thu_phap_luat_nghiem_ngat\" >\u6cd5\u4ee4\u3092\u53b3\u683c\u306b\u9075\u5b88\u3059\u308b\u3053\u3068\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Toi_uu_chi_phi_thue_va_ra_soat_rui_ro\" >\u7a0e\u52d9\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316\u3068\u30ea\u30b9\u30af\u306e\u898b\u76f4\u3057\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Khung_phap_ly_dieu_chinh_bao_cao_tai_chinh_nam_tai_Viet_Nam\" >\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Luat_Ke_toan_so_882015QH13\" >\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#He_thong_chuan_muc_ke_toan_Viet_Nam_VAS\" >\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Thoi_han_nop_bao_cao_theo_quy_dinh\" >\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u898f\u5b9a\u3069\u304a\u308a\u3067\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Tam_quan_trong_cua_kiem_toan_doi_voi_bao_cao_tai_chinh_nam\" >\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306e\u91cd\u8981\u6027\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Doi_tuong_bat_buoc_phai_kiem_toan_BCTC\" >\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4e8b\u696d\u4f53<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Gia_tri_cua_y_kien_kiem_toan_vien\" >\u76e3\u67fb\u4eba\u306e\u610f\u898b\u306e\u4fa1\u5024<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Noi_dung_chi_tiet_cua_mot_bo_bao_cao_tai_chinh_nam_hoan_chinh\" >\u5b8c\u5168\u306a\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u8a73\u7d30\u306a\u5185\u5bb9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Bang_can_doi_ke_toan_Mau_B01-DN\" >\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u69d8\u5f0fB01-DN\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Bao_cao_ket_qua_hoat_dong_kinh_doanh_Mau_B02-DN\" >\u4e8b\u696d\u5b9f\u7e3e\u5831\u544a\u66f8\uff08\u30d5\u30a9\u30fc\u30e0B02-DN\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Bao_cao_luu_chuyen_tien_te_Mau_B03-DN\" >\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08\u69d8\u5f0fB03-DN\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Ban_thuyet_minh_bao_cao_tai_chinh_Mau_B09-DN\" >\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\uff08\u69d8\u5f0fB09-DN\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Quy_trinh_thuc_hien_dich_vu_bao_cao_tai_chinh_nam_chuan_muc\" >\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306e\u6a19\u6e96\u624b\u9806\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Buoc_1_Tiep_nhan_va_phan_loai_chung_tu\" >\u30b9\u30c6\u30c3\u30d71\uff1a\u6587\u66f8\u306e\u53d7\u9818\u3068\u5206\u985e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Buoc_2_Ra_soat_tinh_hop_phap_cua_hoa_don\" >\u30b9\u30c6\u30c3\u30d72\uff1a\u8acb\u6c42\u66f8\u306e\u5408\u6cd5\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Buoc_3_Hoan_thien_so_sach_ke_toan\" >\u30b9\u30c6\u30c3\u30d73\uff1a\u4f1a\u8a08\u8a18\u9332\u3092\u5b8c\u6210\u3055\u305b\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Buoc_4_Lap_du_thao_bao_cao_tai_chinh_nam\" >\u30b9\u30c6\u30c3\u30d74\uff1a\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u8349\u6848\u3092\u4f5c\u6210\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Buoc_5_Chot_so_lieu_va_nop_bao_cao_chinh_thuc\" >\u30b9\u30c6\u30c3\u30d75\uff1a\u30c7\u30fc\u30bf\u3092\u78ba\u5b9a\u3057\u3001\u516c\u5f0f\u30ec\u30dd\u30fc\u30c8\u3092\u63d0\u51fa\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Buoc_6_Ban_giao_so_sach_va_in_an\" >\u30b9\u30c6\u30c3\u30d76\uff1a\u8a18\u9332\u3068\u5370\u5237\u7269\u3092\u5f15\u304d\u6e21\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Bang_gia_tham_khao_dich_vu_bao_cao_tai_chinh_nam\" >\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u53c2\u8003\u4fa1\u683c\u8868\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Nhung_sai_sot_thuong_gap_khi_tu_lap_bao_cao_tai_chinh_nam\" >\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3092\u81ea\u5206\u3067\u4f5c\u6210\u3059\u308b\u969b\u306b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Sai_lech_so_du_dau_ky_va_cuoi_ky\" >\u671f\u9996\u6b8b\u9ad8\u3068\u671f\u672b\u6b8b\u9ad8\u306e\u5dee\u7570<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Khong_doi_chieu_cong_no_va_ton_kho\" >\u8cb7\u639b\u91d1\u3068\u5728\u5eab\u306e\u7167\u5408\u306f\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Ap_dung_sai_ty_gia_hoi_doai\" >\u8aa4\u3063\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Cau_hoi_thuong_gap_ve_dich_vu_bao_cao_tai_chinh_nam\" >\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Toi_co_the_thue_dich_vu_bao_cao_tai_chinh_nam_vao_thoi_diem_nao\" >\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3092\u4f1a\u793e\u306b\u4f9d\u983c\u3067\u304d\u308b\u306e\u306f\u3044\u3064\u304b\u3089\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Neu_bao_cao_tai_chinh_nop_muon_thi_muc_phat_nhu_the_nao\" >\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u9045\u308c\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Dich_vu_bao_cao_tai_chinh_nam_co_bao_gom_quyet_toan_thue_khong\" >\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u7a0e\u52d9\u7533\u544a\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh-nam\/#Doanh_nghiep_khong_co_doanh_thu_co_phai_lam_bao_cao_tai_chinh_nam\" >\u53ce\u76ca\u306e\u306a\u3044\u4f01\u696d\u3082\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_den_dich_vu_bao_cao_tai_chinh_nam\"><\/span><b>\u4f01\u696d\u304c\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u7406\u7531\u306f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5238\" aria-describedby=\"caption-attachment-5238\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5238\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-den-dich-vu-bao-cao-tai-chinh-nam.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-den-dich-vu-bao-cao-tai-chinh-nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-den-dich-vu-bao-cao-tai-chinh-nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-den-dich-vu-bao-cao-tai-chinh-nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-den-dich-vu-bao-cao-tai-chinh-nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-den-dich-vu-bao-cao-tai-chinh-nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5238\" class=\"wp-caption-text\">\u4f01\u696d\u304c\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u7406\u7531\u306f\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u793e\u5185\u4f1a\u8a08\u30c1\u30fc\u30e0\u306b\u5b9f\u52d9\u7d4c\u9a13\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u793e\u5185\u8ca1\u52d9\u5831\u544a\u306b\u306f\u91cd\u5927\u306a\u30ea\u30b9\u30af\u304c\u4f34\u3046\u3053\u3068\u304c\u591a\u3044\u3002[\u30b5\u30fc\u30d3\u30b9] <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a<\/span><\/a><span style=\"font-weight: 400;\"> [\u5e74]\u306b\u8a2d\u7acb\u3055\u308c\u305f\u3053\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001\u4f01\u696d\u304c\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u6b20\u9665\u3092\u5fb9\u5e95\u7684\u306b\u89e3\u6d88\u3057\u3001\u6700\u9ad8\u30ec\u30d9\u30eb\u306e\u6cd5\u7684\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_tuan_thu_phap_luat_nghiem_ngat\"><\/span><b>\u6cd5\u4ee4\u3092\u53b3\u683c\u306b\u9075\u5b88\u3059\u308b\u3053\u3068\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u6cd5\u306f\u3001\u65b0\u305f\u306a\u901a\u9054\u3084\u653f\u4ee4\u306b\u3088\u3063\u3066\u5e38\u306b\u66f4\u65b0\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u901a\u9054133\/2016\/TT-BTC\u3084\u901a\u9054200\/2014\/TT-BTC\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u4f1a\u8a08\u58eb\u306f\u8aa4\u3063\u305f\u4ed5\u8a33\u3092\u3057\u305f\u308a\u3001\u7a0e\u52d9\u65b9\u91dd\u3092\u8aa4\u3063\u3066\u9069\u7528\u3057\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u95a2\u4fc2\u5f53\u5c40\u306b\u3088\u308b\u5b9a\u671f\u76e3\u67fb\u306e\u969b\u306b\u6df1\u523b\u306a\u7d50\u679c\u3092\u62db\u304f\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_chi_phi_thue_va_ra_soat_rui_ro\"><\/span><b>\u7a0e\u52d9\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316\u3068\u30ea\u30b9\u30af\u306e\u898b\u76f4\u3057\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u4fe1\u983c\u3067\u304d\u308b\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u3059\u3079\u3066\u306e\u8acb\u6c42\u66f8\u3068\u95a2\u9023\u66f8\u985e\u3092\u5fb9\u5e95\u7684\u306b\u5be9\u67fb\u3057\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308a\u3001\u6700\u7d42\u7684\u306a\u7cbe\u7b97\u524d\u306b\u4e0d\u6b63\u306a\u7d4c\u8cbb\u3092\u65e9\u671f\u306b\u767a\u898b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u4f01\u696d\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306e\u652f\u6255\u3044\u3092\u5408\u6cd5\u304b\u3064\u5b89\u5168\u306b\u6700\u9069\u5316\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u7a0e\u52d9\u30b3\u30b9\u30c8\u6700\u9069\u5316\u3068\u30ea\u30b9\u30af\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bd4\u8f03\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u4f1a\u8a08\u62c5\u5f53\u8005\uff08\u7d4c\u9a13\u5c11\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5c02\u9580\u7684\u306a\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6b63\u78ba\u3055<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u672b\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3067\u30df\u30b9\u306f\u3088\u304f\u3042\u308b\u3053\u3068\u3060\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e8c\u5c64\u69cb\u9020\u306e\u5236\u5fa1\u3001\u7d76\u5bfe\u7684\u306a\u7cbe\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u6700\u65b0\u60c5\u5831<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e88\u60f3\u3088\u308a\u3082\u9045\u3044\u3053\u3068\u304c\u591a\u3044\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u3084\u653f\u4ee4\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u3092\u5373\u5ea7\u306b\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8cac\u4efb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306f\u9000\u8077\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3068\u8aac\u660e\u8cac\u4efb\u3078\u306e\u53d6\u308a\u7d44\u307f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8cbb\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u3001\u30dc\u30fc\u30ca\u30b9\u3001\u4fdd\u967a\u3001\u8077\u5834<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d1\u30c3\u30b1\u30fc\u30b8\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u300160-70%\u7bc0\u7d04<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_bao_cao_tai_chinh_nam_tai_Viet_Nam\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u52b9\u679c\u7684\u306b\u6d3b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u73fe\u884c\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u5f8b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u8005\u306f\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306e\u696d\u52d9\u3092\u3088\u308a\u9069\u5207\u306b\u76e3\u8996\u3057\u3001\u3042\u3089\u3086\u308b\u76e3\u67fb\u72b6\u6cc1\u306b\u7a4d\u6975\u7684\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Ke_toan_so_882015QH13\"><\/span><b>\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u516c\u5f0f\u5831\u544a\u66f8\u306e\u5185\u5bb9\u3001\u4f5c\u6210\u65b9\u6cd5\u3001\u63d0\u51fa\u671f\u9650\u3092\u898f\u5b9a\u3059\u308b\u6700\u9ad8\u4f4d\u306e\u6cd5\u5f8b\u6587\u66f8\u3067\u3059\u3002\u3053\u306e\u6cd5\u5f8b\u306f\u3001\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u3059\u3079\u3066\u306e\u4f1a\u8a08\u4e3b\u4f53\u306b\u5bfe\u3057\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u306b\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u9055\u53cd\u884c\u70ba\u306f\u3001\u898f\u5b9a\u3055\u308c\u305f\u7f70\u5247\u306b\u57fa\u3065\u304d\u53b3\u3057\u304f\u51e6\u7f70\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_chuan_muc_ke_toan_Viet_Nam_VAS\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VAS\u30b7\u30b9\u30c6\u30e0\u306f26\u306e\u57fa\u6e96\u304b\u3089\u69cb\u6210\u3055\u308c\u3001\u8a73\u7d30\u306a\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u8a18\u9332\u3068\u8868\u793a\u306b\u95a2\u3059\u308b\u6307\u91dd\u3068\u306a\u308b\u3002\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u3059\u3079\u3066\u306e\u9805\u76ee\u304c\u3053\u308c\u3089\u306e\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u57fa\u6e96\u306e\u9069\u7528\u306b\u9038\u8131\u304c\u3042\u308b\u3068\u3001\u76e3\u67fb\u6642\u306b\u30c7\u30fc\u30bf\u304c\u5374\u4e0b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bao_cao_theo_quy_dinh\"><\/span><b>\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u898f\u5b9a\u3069\u304a\u308a\u3067\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u901a\u9054200\u53f7\u7b2c109\u6761\u306b\u3088\u308c\u3070\u3001\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u901a\u5e38\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308990\u65e5\u4ee5\u5185\u3067\u3042\u308b\u3002\u56fd\u6709\u4f01\u696d\u306e\u5834\u5408\u3001\u3053\u306e\u671f\u9650\u306f\u898f\u6a21\u306b\u5fdc\u3058\u306630\u65e5\u304b\u308945\u65e5\u3068\u77ed\u7e2e\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u9045\u308c\u308b\u3068\u3001\u5f53\u8a72\u4f01\u696d\u306b\u4e0d\u5fc5\u8981\u306a\u884c\u653f\u7f70\u304c\u79d1\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_kiem_toan_doi_voi_bao_cao_tai_chinh_nam\"><\/span><b>\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306e\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3059\u3067\u306b\u5b58\u5728\u3059\u308b\u304c <\/span><b>\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9<\/b><span style=\"font-weight: 400;\"> \u4f1a\u8a08\u8a18\u9332\u306f\u7dad\u6301\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u591a\u304f\u306e\u7d44\u7e54\u306b\u3068\u3063\u3066\u72ec\u7acb\u76e3\u67fb\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u306f\u6cd5\u7684\u7fa9\u52d9\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7d44\u7e54\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u900f\u660e\u6027\u3092\u3082\u3063\u3066\u958b\u793a\u3059\u308b\u305f\u3081\u306e\u624b\u6bb5\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_BCTC\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4e8b\u696d\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee417\/2012\/ND-CP\u306b\u3088\u308c\u3070\u3001\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u3001\u4fe1\u7528\u6a5f\u95a2\u3001\u304a\u3088\u3073\u516c\u55b6\u4f01\u696d\u306f\u76e3\u67fb\u6e08\u307f\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u56fd\u6709\u4f01\u696d\u3082\u3053\u306e\u898f\u5236\u3092\u9075\u5b88\u3057\u3001\u898f\u5236\u5f53\u5c40\u306b\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u76e3\u67fb\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u5c06\u6765\u306e\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gia_tri_cua_y_kien_kiem_toan_vien\"><\/span><b>\u76e3\u67fb\u4eba\u306e\u610f\u898b\u306e\u4fa1\u5024<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u6e08\u307f\u306e\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u66f8\u306f\u3001\u4f01\u696d\u304c\u4e3b\u8981\u306a\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u3084\u3059\u304f\u3059\u308b\u3002\u307e\u305f\u3001\u5927\u898f\u6a21\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5165\u672d\u306b\u53c2\u52a0\u3059\u308b\u305f\u3081\u306e\u5fc5\u9808\u6761\u4ef6\u3067\u3082\u3042\u308b\u3002\u3055\u3089\u306b\u91cd\u8981\u306a\u306e\u306f\u3001\u76e3\u67fb\u7d50\u679c\u304c\u682a\u4e3b\u3084\u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u304b\u3089\u306e\u5f37\u3044\u4fe1\u983c\u3092\u7bc9\u304f\u3053\u3068\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_cua_mot_bo_bao_cao_tai_chinh_nam_hoan_chinh\"><\/span><b>\u5b8c\u5168\u306a\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u8a73\u7d30\u306a\u5185\u5bb9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u4f01\u696d\u306f\u9069\u5207\u306a\u5f62\u5f0f\u3067\u5b8c\u5168\u306a\u66f8\u985e\u4e00\u5f0f\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u66f8\u985e\u306f\u3001\u904e\u53bb1\u5e74\u9593\u306e\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3068\u696d\u52d9\u52b9\u7387\u3092\u5305\u62ec\u7684\u306b\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_can_doi_ke_toan_Mau_B01-DN\"><\/span><b>\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u69d8\u5f0fB01-DN\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8868\u306f\u3001\u7279\u5b9a\u306e\u6642\u70b9\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u8cc7\u7523\u3068\u8cc7\u672c\u306e\u5168\u4f53\u50cf\u3092\u793a\u3057\u307e\u3059\u3002\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u6700\u3082\u660e\u78ba\u306b\u628a\u63e1\u3067\u304d\u3001\u652f\u6255\u80fd\u529b\u3068\u8cc7\u672c\u69cb\u6210\u3092\u660e\u78ba\u306b\u793a\u3057\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u306f\u3001\u4f01\u696d\u3068\u306e\u63d0\u643a\u3092\u6c7a\u5b9a\u3059\u308b\u524d\u306b\u3001\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u3053\u306e\u8868\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_ket_qua_hoat_dong_kinh_doanh_Mau_B02-DN\"><\/span><b>\u4e8b\u696d\u5b9f\u7e3e\u5831\u544a\u66f8\uff08\u30d5\u30a9\u30fc\u30e0B02-DN\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u904e\u53bb\u306e\u4f1a\u8a08\u671f\u9593\u306b\u9054\u6210\u3055\u308c\u305f\u5b9f\u969b\u306e\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u5229\u76ca\u3092\u8981\u7d04\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u306f\u3001\u7ba1\u7406\u8cbb\u3068\u8ca9\u58f2\u8cbb\u3092\u8a73\u7d30\u306b\u5206\u6790\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e8b\u696d\u4e3b\u306f\u3001\u9ad8\u3044\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u4e8b\u696d\u5206\u91ce\u3068\u640d\u5931\u3092\u51fa\u3057\u3066\u3044\u308b\u4e8b\u696d\u5206\u91ce\u3092\u7279\u5b9a\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_luu_chuyen_tien_te_Mau_B03-DN\"><\/span><b>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08\u69d8\u5f0fB03-DN\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5e74\u9593\u3092\u901a\u3058\u3066\u306e\u55b6\u696d\u6d3b\u52d5\u3001\u6295\u8cc7\u3001\u8cc7\u91d1\u8abf\u9054\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u5909\u52d5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u308c\u306f\u3001\u7d4c\u55b6\u8005\u304c\u904b\u8ee2\u8cc7\u91d1\u3092\u7ba1\u7406\u3059\u308b\u4e0a\u3067\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u9069\u5207\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u7ba1\u7406\u306f\u3001\u305f\u3068\u3048\u5e33\u7c3f\u4e0a\u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u3088\u3046\u306b\u898b\u3048\u3066\u3082\u3001\u4f01\u696d\u304c\u5012\u7523\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_thuyet_minh_bao_cao_tai_chinh_Mau_B09-DN\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\uff08\u69d8\u5f0fB09-DN\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f\u3001\u524d\u8ff0\u306e\u5831\u544a\u66f8\u3067\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u6570\u5024\u3068\u4f1a\u8a08\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u8aac\u660e\u3057\u307e\u3059\u3002\u4f53\u7cfb\u7684\u306a\u8aac\u660e\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u5404\u53d6\u5f15\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3092\u7406\u89e3\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002\u307e\u305f\u3001\u5831\u544a\u66f8\u3092\u8aad\u3080\u4eba\u304c\u30c7\u30fc\u30bf\u306b\u95a2\u3059\u308b\u7591\u554f\u3092\u62b1\u3044\u305f\u969b\u306b\u3001\u305d\u306e\u7b54\u3048\u3092\u898b\u3064\u3051\u308b\u305f\u3081\u306e\u300c\u67b6\u3051\u6a4b\u300d\u3068\u3057\u3066\u306e\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_dich_vu_bao_cao_tai_chinh_nam_chuan_muc\"><\/span><b>\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306e\u6a19\u6e96\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5237\" aria-describedby=\"caption-attachment-5237\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5237\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-dich-vu-bao-cao-tai-chinh-nam-chuan-muc.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m chu\u1ea9n m\u1ef1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-dich-vu-bao-cao-tai-chinh-nam-chuan-muc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-dich-vu-bao-cao-tai-chinh-nam-chuan-muc-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-dich-vu-bao-cao-tai-chinh-nam-chuan-muc-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-dich-vu-bao-cao-tai-chinh-nam-chuan-muc-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-dich-vu-bao-cao-tai-chinh-nam-chuan-muc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5237\" class=\"wp-caption-text\">\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306e\u6a19\u6e96\u624b\u9806\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4f53\u7cfb\u7684\u306b\u69cb\u6210\u3055\u308c\u305f\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8cea\u3092\u6c7a\u5b9a\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u30c7\u30fc\u30bf\u306e\u78ba\u5b9a\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u6700\u9069\u5316\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u30d7\u30ed\u30bb\u30b9\u306b\u306f\u3001\u4ee5\u4e0b\u306e6\u3064\u306e\u4e3b\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Tiep_nhan_va_phan_loai_chung_tu\"><\/span><b>\u30b9\u30c6\u30c3\u30d71\uff1a\u6587\u66f8\u306e\u53d7\u9818\u3068\u5206\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u3001\u305d\u306e\u5e74\u306e\u3059\u3079\u3066\u306e\u9001\u53d7\u4fe1\u8acb\u6c42\u66f8\u3001\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u3001\u304a\u3088\u3073\u7d66\u4e0e\u8a18\u9332\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002\u6700\u521d\u304b\u3089\u9069\u5207\u306a\u5206\u985e\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u8fc5\u901f\u304b\u3064\u6b63\u78ba\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7d0d\u7a0e\u671f\u9593\u4e2d\u306b\u8acb\u6c42\u66f8\u306e\u898b\u843d\u3068\u3057\u304c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Ra_soat_tinh_hop_phap_cua_hoa_don\"><\/span><b>\u30b9\u30c6\u30c3\u30d72\uff1a\u8acb\u6c42\u66f8\u306e\u5408\u6cd5\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u3001\u307e\u305f\u306f\u9ad8\u30ea\u30b9\u30af\u306e\u7a0e\u52d9\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3057\u3066\u3044\u306a\u3044\u304b\u3092\u6ce8\u610f\u6df1\u304f\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u624b\u9806\u306b\u3088\u308a\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u6642\u306b\u63a7\u9664\u3067\u304d\u306a\u3044\u8cbb\u7528\u3092\u6392\u9664\u3057\u3001\u4f01\u696d\u304c\u7f70\u91d1\u3092\u79d1\u3055\u308c\u308b\u306e\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7121\u52b9\u306a\u8acb\u6c42\u66f8\u306f\u3059\u3050\u306b\u30d5\u30e9\u30b0\u4ed8\u3051\u3055\u308c\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u4ee3\u66ff\u7b56\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_so_sach_ke_toan\"><\/span><b>\u30b9\u30c6\u30c3\u30d73\uff1a\u4f1a\u8a08\u8a18\u9332\u3092\u5b8c\u6210\u3055\u305b\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u793e\u3067\u306f\u3001\u53d6\u5f15\u306e\u8a18\u9332\u3001\u5de5\u5177\u3084\u8a2d\u5099\u306e\u5272\u308a\u5f53\u3066\u3001\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u306b\u5c02\u7528\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u5c02\u9580\u5bb6\u304c\u4f1a\u8a08\u52d8\u5b9a\u9593\u306e\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3057\u3001\u30d0\u30e9\u30f3\u30b9\u304c\u53d6\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3059\u3079\u3066\u306e\u53ce\u76ca\u304a\u3088\u3073\u8cbb\u7528\u306e\u632f\u66ff\u306f\u3001\u73fe\u884c\u306eVAS\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Lap_du_thao_bao_cao_tai_chinh_nam\"><\/span><b>\u30b9\u30c6\u30c3\u30d74\uff1a\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u8349\u6848\u3092\u4f5c\u6210\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6570\u5024\u306e\u8abf\u6574\u5f8c\u3001\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u9867\u5ba2\u306b\u8349\u6848\u3092\u9001\u4ed8\u3057\u307e\u3059\u3002\u4e21\u8005\u306f\u640d\u76ca\u6570\u5024\u3068\u5dde\u4e88\u7b97\u3078\u306e\u7d0d\u7a0e\u984d\u4e88\u6e2c\u306b\u3064\u3044\u3066\u5354\u8b70\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u306e\u4e8b\u696d\u6226\u7565\u306b\u5408\u308f\u305b\u3066\u6570\u5024\u3092\u8abf\u6574\u3059\u308b\u4e0a\u3067\u975e\u5e38\u306b\u91cd\u8981\u306a\u6bb5\u968e\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Chot_so_lieu_va_nop_bao_cao_chinh_thuc\"><\/span><b>\u30b9\u30c6\u30c3\u30d75\uff1a\u30c7\u30fc\u30bf\u3092\u78ba\u5b9a\u3057\u3001\u516c\u5f0f\u30ec\u30dd\u30fc\u30c8\u3092\u63d0\u51fa\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u7d42\u7248\u304c\u4f5c\u6210\u3055\u308c\u305f\u5f8c\u3001\u5831\u544a\u66f8\u306f\u96fb\u5b50\u7f72\u540d\u3055\u308c\u3001\u671f\u65e5\u307e\u3067\u306b\u7a0e\u52d9\u7dcf\u5c40\u306e\u96fb\u5b50\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u306b\u63d0\u51fa\u3055\u308c\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u5831\u544a\u66f8\u306f\u7d71\u8a08\u5c40\u3084\u8a08\u753b\u6295\u8cc7\u5c40\u306a\u3069\u306e\u95a2\u4fc2\u6a5f\u95a2\u306b\u3082\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u63d0\u51fa\u5b8c\u4e86\u306e\u78ba\u8a8d\u901a\u77e5\u3092\u53d7\u3051\u53d6\u308a\u3001\u4fdd\u7ba1\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Ban_giao_so_sach_va_in_an\"><\/span><b>\u30b9\u30c6\u30c3\u30d76\uff1a\u8a18\u9332\u3068\u5370\u5237\u7269\u3092\u5f15\u304d\u6e21\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u5f8c\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u3001\u3059\u3079\u3066\u306e\u5143\u5e33\u3001\u88dc\u52a9\u5143\u5e33\u3001\u304a\u3088\u3073\u6587\u66f8\u3092\u4f53\u7cfb\u7684\u306b\u6574\u7406\u3057\u305f\u72b6\u614b\u3067\u5f15\u304d\u6e21\u3057\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u5c06\u6765\u306e\u76e3\u67fb\u306b\u5099\u3048\u3066\u3001\u3053\u308c\u3089\u306e\u8a18\u9332\u4e00\u5f0f\u3092\u672c\u793e\u306b\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u7d19\u5a92\u4f53\u306e\u4e21\u65b9\u3092\u5b8c\u5168\u306b\u5f15\u304d\u6e21\u3059\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u3092\u7a4d\u6975\u7684\u306b\u7ba1\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_bao_cao_tai_chinh_nam\"><\/span><b>\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u53c2\u8003\u4fa1\u683c\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u8cbb\u7528\u306f\u3001\u901a\u5e38\u3001\u4f01\u696d\u306e\u898f\u6a21\u3001\u696d\u7a2e\u3001\u304a\u3088\u3073\u4f5c\u6210\u3055\u308c\u308b\u6587\u66f8\u306e\u5b9f\u969b\u306e\u6570\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u73fe\u5728\u5e02\u5834\u306b\u51fa\u56de\u3063\u3066\u3044\u308b\u4e00\u822c\u7684\u306a\u696d\u7a2e\u5411\u3051\u306e\u53c2\u8003\u6599\u91d1\u8868\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u53c2\u8003\u4fa1\u683c\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u696d\u7a2e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8acb\u6c42\u66f8\u767a\u884c\u6570\/\u6708<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u63a8\u5b9a\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\uff08\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u5e74\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65b0\u898f\u8a2d\u7acb\/\u5c0f\u898f\u6a21\u4e8b\u696d\u8005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f810\u4ef6\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 4.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u696d\u304a\u3088\u3073\u8cbf\u6613\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\uff5e50\u679a\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\u304a\u3088\u3073\u5efa\u8a2d\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\uff5e50\u4ef6\u306e\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u898f\u6a21\u5225<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u4fa1\u683c\u898b\u7a4d\u3082\u308a\u306b\u3064\u3044\u3066\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">\u6ce8\uff1a\u4e0a\u8a18\u306e\u4fa1\u683c\u8868\u306f\u53c2\u8003\u4fa1\u683c\u3067\u3059\u3002\u5b9f\u969b\u306e\u8cbb\u7528\u306f\u3001\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u8907\u96d1\u3055\u304a\u3088\u3073\u5404\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u5177\u4f53\u7684\u306a\u8981\u4ef6\u306b\u57fa\u3065\u3044\u3066\u500b\u5225\u306b\u4ea4\u6e09\u3055\u308c\u307e\u3059\u3002<\/span><\/i><\/p>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u304a\u898b\u7a4d\u308a\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div><\/span><\/p>\n<blockquote><p><b>\u305d\u306e\u4ed6\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089: <\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><b>\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306e\u8a73\u7d30\u306a\u4fa1\u683c\u8868<\/b><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_tu_lap_bao_cao_tai_chinh_nam\"><\/span><b>\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3092\u81ea\u5206\u3067\u4f5c\u6210\u3059\u308b\u969b\u306b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4f01\u696d\u306f\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u3092\u7701\u7565\u3057\u3001\u81ea\u793e\u3067\u5831\u544a\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u7d50\u679c\u3001\u6df1\u523b\u306a\u30b7\u30b9\u30c6\u30e0\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30a8\u30e9\u30fc\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u73fe\u5730\u3067\u306e\u7a0e\u52d9\u76e3\u67fb\u6642\u306b\u521d\u3081\u3066\u767a\u898b\u3055\u308c\u3001\u305d\u306e\u6642\u70b9\u3067\u306f\u591a\u984d\u306e\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u6ce8\u610f\u3059\u3079\u304d\u6700\u3082\u4e00\u822c\u7684\u306a\u30a8\u30e9\u30fc\u306e3\u3064\u306e\u30ab\u30c6\u30b4\u30ea\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_lech_so_du_dau_ky_va_cuoi_ky\"><\/span><b>\u671f\u9996\u6b8b\u9ad8\u3068\u671f\u672b\u6b8b\u9ad8\u306e\u5dee\u7570<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30a8\u30e9\u30fc\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u524d\u5e74\u5ea6\u306e\u6c7a\u7b97\u304b\u3089\u7e70\u308a\u8d8a\u3055\u308c\u305f\u6b8b\u9ad8\u3092\u7167\u5408\u3057\u640d\u306d\u305f\u5834\u5408\u306b\u3088\u304f\u767a\u751f\u3057\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u4f1a\u8a08\u8a18\u9332\u306e\u4fe1\u983c\u6027\u306b\u3064\u3044\u3066\u7591\u5ff5\u3092\u62b1\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u4e0d\u4e00\u81f4\u3092\u4fee\u6b63\u3059\u308b\u306b\u306f\u9ad8\u5ea6\u306a\u4f1a\u8a08\u30b9\u30ad\u30eb\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u6642\u9593\u3082\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_doi_chieu_cong_no_va_ton_kho\"><\/span><b>\u8cb7\u639b\u91d1\u3068\u5728\u5eab\u306e\u7167\u5408\u306f\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u4e0a\u306e\u6570\u5024\u304c\u5b9f\u969b\u306e\u5728\u5eab\u6570\u3084\u58f2\u639b\u91d1\u78ba\u8a8d\u984d\u3068\u5927\u304d\u304f\u7570\u306a\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u4e00\u822c\u7684\u3067\u3059\u3002\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u3001\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u306e\u7167\u5408\u4f5c\u696d\u3092\u975e\u5e38\u306b\u7dbf\u5bc6\u306b\u884c\u3044\u307e\u3059\u3002\u5728\u5eab\u306e\u5dee\u7570\u306f\u3001\u7a0e\u91d1\u9003\u308c\u306e\u305f\u3081\u306b\u8acb\u6c42\u66f8\u306e\u306a\u3044\u58f2\u4e0a\u3068\u3057\u3066\u5206\u985e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ap_dung_sai_ty_gia_hoi_doai\"><\/span><b>\u8aa4\u3063\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5916\u56fd\u70ba\u66ff\u53d6\u5f15\u3092\u884c\u3046\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u5831\u544a\u6642\u306b\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u66f4\u65b0\u3057\u306a\u3044\u3068\u3001\u91cd\u5927\u306a\u5dee\u7570\u304c\u751f\u3058\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u672a\u5b9f\u73fe\u70ba\u66ff\u5dee\u76ca\uff0f\u5dee\u640d\u3092\u901a\u3058\u3066\u3001\u4e8b\u696d\u696d\u7e3e\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002\u9069\u5207\u306b\u51e6\u7406\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u4f01\u696d\u306f\u591a\u984d\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6ede\u7d0d\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u3092\u6cd5\u7684\u30ea\u30b9\u30af\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u304b\u3089\u5b88\u308b\u300c\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002\u6b63\u78ba\u306a\u5831\u544a\u66f8\u306f\u3001\u4f01\u696d\u304c\u653f\u5e9c\u306b\u5bfe\u3059\u308b\u7fa9\u52d9\u3092\u679c\u305f\u3059\u4e0a\u3067\u5f79\u7acb\u3061\u3001\u7d4c\u55b6\u9663\u306b\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u6295\u8cc7\u3059\u308b\u3053\u3068\u306f\u3001\u9577\u671f\u7684\u306b\u898b\u3066\u30b3\u30b9\u30c8\u524a\u6e1b\u306b\u3064\u306a\u304c\u308b\u8ce2\u660e\u306a\u9078\u629e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7533\u544a\u6642\u671f\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u7406\u89e3\u3057\u3066\u3044\u308bMAN \u2013 Master Accountant Network\u306f\u3001\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u5305\u62ec\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u307e\u3067\u3001\u3042\u3089\u3086\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan\/\"><b>\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/b><\/a><span style=\"font-weight: 400;\">MAN\u306e\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u306f\u3001\u304a\u5ba2\u69d8\u306b\u5b8c\u5168\u306a\u5b89\u5fc3\u611f\u3092\u63d0\u4f9b\u3057\u3001\u30c7\u30fc\u30bf\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u6700\u9ad8\u30ec\u30d9\u30eb\u306e\u5c02\u9580\u30b5\u30dd\u30fc\u30c8\u3092\u304a\u6c42\u3081\u306a\u3089\u3001\u4eca\u3059\u3050MAN\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u8a55\u4fa1\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u3054\u8981\u671b\u306b\u5fdc\u3058\u3066\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u5b8c\u4e86\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6c7a\u7b97\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_bao_cao_tai_chinh_nam\"><\/span><b>\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Toi_co_the_thue_dich_vu_bao_cao_tai_chinh_nam_vao_thoi_diem_nao\"><\/span>\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3092\u4f1a\u793e\u306b\u4f9d\u983c\u3067\u304d\u308b\u306e\u306f\u3044\u3064\u304b\u3089\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63a2\u3059\u306a\u3089\u3001\u5e74\u672b\u304b1\u6708\u9803\u304c\u6700\u9069\u3067\u3059\u3002\u3053\u306e\u6642\u671f\u3067\u3042\u308c\u3070\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f1\u5e74\u5206\u306e\u30c7\u30fc\u30bf\u3092\u3058\u3063\u304f\u308a\u3068\u78ba\u8a8d\u3059\u308b\u5341\u5206\u306a\u6642\u9593\u3092\u78ba\u4fdd\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u65e9\u3081\u306b\u59cb\u3081\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u4e0d\u8db3\u3057\u3066\u3044\u308b\u66f8\u985e\u306a\u3069\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3057\u3001\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_bao_cao_tai_chinh_nop_muon_thi_muc_phat_nhu_the_nao\"><\/span>\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u9045\u308c\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u4f55\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u653f\u4ee4125\/2020\/ND-CP\u306b\u3088\u308b\u3068\u3001\u7d0d\u7a0e\u7533\u544a\u304c91\u65e5\u4ee5\u4e0a\u9045\u308c\u308b\u3068\u3001\u6700\u59272,500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7f70\u91d1\u306b\u52a0\u3048\u3001\u5f53\u8a72\u4e8b\u696d\u8005\u306f\u7a0e\u52d9\u5f53\u5c40\u306e\u7279\u5225\u76e3\u8996\u30ea\u30b9\u30c8\u306b\u767b\u9332\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4eca\u5f8c\u306e\u8acb\u6c42\u66f8\u53d6\u5f15\u3084\u7a0e\u91d1\u9084\u4ed8\u306b\u652f\u969c\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Dich_vu_bao_cao_tai_chinh_nam_co_bao_gom_quyet_toan_thue_khong\"><\/span>\u5e74\u6b21\u8ca1\u52d9\u5831\u544a\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u7a0e\u52d9\u7533\u544a\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u901a\u5e38\u3001\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3068\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u4e21\u65b9\u306e\u4f5c\u6210\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3088\u308a\u3001\u4f1a\u8a08\u8a18\u9332\u3068\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u5b8c\u5168\u306a\u540c\u671f\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u5f53\u5c40\u304b\u3089\u306e\u8981\u8acb\u306b\u5fdc\u3058\u3066\u4e00\u8cab\u6027\u306e\u3042\u308b\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_co_doanh_thu_co_phai_lam_bao_cao_tai_chinh_nam\"><\/span>\u53ce\u76ca\u306e\u306a\u3044\u4f01\u696d\u3082\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u7b54\u3048\u306f\u30a4\u30a8\u30b9\u3067\u3059\u3002\u73fe\u884c\u306e\u898f\u5236\u3067\u306f\u3001\u53ce\u76ca\u3084\u8cbb\u7528\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u4f01\u696d\u306f\u671f\u9650\u5185\u306b\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u5dde\u306e\u7ba1\u7406\u6a5f\u95a2\u306b\u5b58\u5728\u3092\u5831\u544a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3092\u6020\u308b\u3068\u3001\u4f01\u696d\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\u304c\u4e88\u544a\u306a\u304f\u505c\u6b62\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": 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Vi\u1ec7c k\u1ebft h\u1ee3p n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng b\u1ed9 ho\u00e0n h\u1ea3o gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 doanh thu c\u00f3 ph\u1ea3i l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, d\u00f9 kh\u00f4ng ph\u00e1t sinh doanh thu hay chi ph\u00ed, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o \u0111\u00fang h\u1ea1n. \u0110\u00e2y l\u00e0 c\u00e1ch \u0111\u1ec3 doanh nghi\u1ec7p b\u00e1o c\u00e1o t\u00ecnh tr\u1ea1ng t\u1ed3n t\u1ea1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf b\u1ea5t ng\u1edd.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m l\u00e0 gi\u1ea3i ph\u00e1p then ch\u1ed1t gi\u00fap c\u00e1c doanh nghi\u1ec7p ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang h\u1ea1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t, vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n m\u1ef1c kh\u00f4ng ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 th\u01b0\u1edbc \u0111o s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a m\u1ed7i \u0111\u01a1n v\u1ecb. Theo \u0110i\u1ec1u 29 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ph\u1ea3i ph\u1ea3n \u00e1nh trung th\u1ef1c, kh\u00e1ch quan t\u00ecnh h\u00ecnh t\u00e0i [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5236,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-5235","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=5235"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5235\/revisions"}],"predecessor-version":[{"id":5239,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5235\/revisions\/5239"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/5236"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=5235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=5235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=5235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}