{"id":5251,"date":"2026-03-13T00:24:37","date_gmt":"2026-03-13T07:24:37","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5251"},"modified":"2026-03-13T00:24:37","modified_gmt":"2026-03-13T07:24:37","slug":"kiem-toan-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-giao-dich-lien-ket\/","title":{"rendered":"\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u76e3\u67fb\uff1a\u8a73\u7d30\u4fa1\u683c\u8868"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u76e3\u67fb\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u52d9\u8abf\u67fb\u3084\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u7279\u306b\u591a\u56fd\u7c4d\u4f01\u696d\u3084\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u7126\u70b9\u306b\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span 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>\u30d5\u30a7\u30fc\u30ba3\uff1a\u6bd4\u8f03\u5206\u6790\u3068\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u306e\u9078\u5b9a<\/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\/kiem-toan-giao-dich-lien-ket\/#Bang_gia_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u8868<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-giao-dich-lien-ket\/#Nhung_rui_ro_thuong_gap_va_cach_xu_ly_khi_kiem_toan_giao_dich_lien_ket\" >\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3068\u305d\u306e\u5bfe\u51e6\u6cd5\u3002<\/a><ul 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-giao-dich-lien-ket\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-giao-dich-lien-ket\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-giao-dich-lien-ket\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_giao_dich_lien_ket\" >\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u76e3\u67fb\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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-giao-dich-lien-ket\/#Doanh_nghiep_quy_mo_nho_co_can_thuc_hien_ho_so_xac_dinh_gia_khong\" >\u4e2d\u5c0f\u4f01\u696d\u306f\u4fa1\u683c\u6c7a\u5b9a\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/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\/kiem-toan-giao-dich-lien-ket\/#Thoi_han_luu_tru_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_lau\" >\u79fb\u8ee2\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306e\u8a18\u9332\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3069\u306e\u304f\u3089\u3044\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-21\" 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src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft trong b\u1ed1i c\u1ea3nh m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5255\" class=\"wp-caption-text\">\u65b0\u305f\u306a\u72b6\u6cc1\u4e0b\u306b\u304a\u3051\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u76e3\u67fb\u306e\u91cd\u8981\u6027\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306e\u76e3\u67fb\u306f\u3001\u4f01\u696d\u8ca1\u52d9\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u5b89\u5168\u300c\u30d5\u30a3\u30eb\u30bf\u30fc\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u6642\u4ee3\u306b\u304a\u3044\u3066\u306f\u3001\u8907\u96d1\u306a\u56fd\u5883\u3092\u8d8a\u3048\u305f\u53d6\u5f15\u304c\u5897\u52a0\u3057\u305f\u305f\u3081\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u79fb\u8ee2\u4fa1\u683c\u306b\u5bfe\u3059\u308b\u76e3\u8996\u3092\u5f37\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u304c\u5b8c\u5168\u306a\u6587\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u696d\u754c\u5e73\u5747\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u30ea\u30b9\u30af\u306f\u6975\u3081\u3066\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u4f8b\u3092\u898b\u308b\u3068\u300130% EBITDA\u4e0a\u9650\uff08\u653f\u4ee4132\u53f7\u7b2c15\u6761\uff09\u306b\u57fa\u3065\u304f\u5229\u606f\u8cbb\u7528\u63a7\u9664\u306e\u7ba1\u7406\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u56f0\u96e3\u3092\u3082\u305f\u3089\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u76e3\u67fb\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u5916\u8cbb\u7528\u306e\u30dc\u30c8\u30eb\u30cd\u30c3\u30af\u3092\u65e9\u671f\u306b\u7279\u5b9a\u3057\u3001\u6226\u7565\u3092\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u8abf\u6574\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u95a2\u4fc2\u5f53\u5c40\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u900f\u660e\u6027\u3068\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5c02\u9580\u7684\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_va_cac_khai_niem_co_ban\"><\/span><b>\u7d71\u6cbb\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u57fa\u672c\u6982\u5ff5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u76e3\u67fb\u3092\u9069\u5207\u306b\u5b9f\u65bd\u3059\u308b\u306b\u306f\u3001\u5c02\u9580\u5bb6\u306f\u73fe\u884c\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u5341\u5206\u306b\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u653f\u4ee4132\/2020\/ND-CP\u306b\u52a0\u3048\u3001\u8ca1\u52d9\u7701\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u901a\u9054\u3084OECD\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3082\u53c2\u7167\u3057\u3001\u56fd\u969b\u7684\u306a\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306f\u3001\u4e00\u65b9\u306e\u5f53\u4e8b\u8005\u304c\u4ed6\u65b9\u306e\u5f53\u4e8b\u8005\u306e\u7d4c\u55b6\u3001\u652f\u914d\u3001\u307e\u305f\u306f\u682a\u5f0f\u6295\u8cc7\u306b\u53c2\u52a0\u3057\u3066\u3044\u308b\u5834\u5408\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u9069\u5207\u306a\u95a2\u9023\u5f53\u4e8b\u8005\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u6700\u521d\u306b\u3057\u3066\u6700\u3082\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u682a\u5f0f\u306e25%\u4ee5\u4e0a\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u8ca0\u50b5\u306e50%\u4ee5\u4e0a\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u3044\u3063\u305f\u57fa\u6e96\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u614e\u91cd\u306b\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u7279\u5b9a\u306b\u8aa4\u308a\u304c\u3042\u308b\u3068\u3001\u5f8c\u3005\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u3063\u3066\u4fa1\u683c\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u6587\u66f8\u5168\u4f53\u304c\u5374\u4e0b\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_ben_co_quan_he_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u4e21\u5f53\u4e8b\u8005\u306f\u653f\u4ee4132\/2020\/ND-CP\u306b\u57fa\u3065\u304d\u95a2\u4fc2\u306b\u3042\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u76e3\u67fb\u4eba\u304c\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3059\u308b\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u95a2\u4fc2\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u6700\u3082\u4e00\u822c\u7684\u306a\u57fa\u6e96\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u653f\u4ee4132\/2020\/ND-CP\u306b\u57fa\u3065\u304f\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8a73\u7d30\u306a\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u95be\u5024\u306e\u5b9a\u7fa9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u51fa\u8cc7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3042\u308b\u4f01\u696d\u304c\u5225\u306e\u4f01\u696d\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c11\u306a\u304f\u3068\u308225%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9593\u63a5\u7684\u306a\u8cc7\u672c\u62e0\u51fa<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u8005\u3092\u901a\u3058\u3066\u8cc7\u672c\u3092\u4fdd\u6709\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c11\u306a\u304f\u3068\u308225%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fdd\u8a3c\uff0f\u878d\u8cc7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3042\u308b\u4f01\u696d\u304c\u5225\u306e\u4f01\u696d\u306b\u4fdd\u8a3c\u3092\u63d0\u4f9b\u3057\u305f\u308a\u3001\u8cc7\u91d1\u3092\u8cb8\u3057\u4ed8\u3051\u305f\u308a\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c11\u306a\u304f\u3068\u3082251\u51463000\u5104\u7c73\u30c9\u30eb\u306e\u81ea\u5df1\u8cc7\u672c\u3068\u3001501\u51463000\u5104\u7c73\u30c9\u30eb\u3092\u8d85\u3048\u308b\u4e2d\u9577\u671f\u50b5\u52d9\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ba1\u7406\uff0f\u7d71\u5236<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57f7\u884c\u5f79\u54e1\u4f1a\u307e\u305f\u306f\u76e3\u67fb\u5f79\u4f1a\u306e\u30e1\u30f3\u30d0\u30fc\u3092\u4efb\u547d\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50%\u3067\u306f\u3001\u30e1\u30f3\u30d0\u30fc\u306e\u6570\u306f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6750\u6599\u306e\u4f9b\u7d66<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u539f\u6750\u6599\u306e\u4f9b\u7d66\uff08\u6295\u5165\u3068\u7523\u51fa\u306e\u4e21\u65b9\uff09\u3092\u7ba1\u7406\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u5360\u307e\u305f\u306f\u5927\u304d\u306a\u5e02\u5834\u30b7\u30a7\u30a2<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u6570\u5024\u3092\u5143\u5e33\u52d8\u5b9a411\u304a\u3088\u3073341\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u5fc5\u9808\u306e\u624b\u7d9a\u304d\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_giao_dich_lien_ket_chuyen_sau\"><\/span><b>\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5254\" aria-describedby=\"caption-attachment-5254\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5254\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean s\u00e2u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5254\" class=\"wp-caption-text\">\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5c02\u9580\u5bb6\u306b\u3088\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u76e3\u67fb\u306f\u3001\u901a\u5e38\u3001\u8a08\u753b\u3001\u5b9f\u65bd\u3001\u6bd4\u8f03\u5206\u6790\u3001\u5831\u544a\u306e4\u3064\u306e\u6bb5\u968e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u5404\u6bb5\u968e\u306b\u304a\u3044\u3066\u3001\u7d4c\u7406\u90e8\u9580\u3001\u7269\u6d41\u90e8\u9580\u3001\u304a\u3088\u3073\u5c02\u9580\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9593\u306e\u7dca\u5bc6\u306a\u9023\u643a\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306b\u3001\u7533\u8acb\u304c\u898f\u5236\u306b\u6e96\u62e0\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u5374\u4e0b\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3092\u8a73\u7d30\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Nhan_dien_cac_giao_dich_va_thu_thap_chung_tu\"><\/span><b>\u30d5\u30a7\u30fc\u30ba1\uff1a\u53d6\u5f15\u306e\u7279\u5b9a\u3068\u95a2\u9023\u66f8\u985e\u306e\u53ce\u96c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u8ca9\u58f2\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3001\u6280\u8853\u30b5\u30dd\u30fc\u30c8\u306a\u3069\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u9593\u3067\u767a\u751f\u3059\u308b\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u307e\u3059\u3002\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u76e3\u67fb\u3067\u306f\u3001VAT\u8acb\u6c42\u66f8\u3001\u5951\u7d04\u66f8\u3001\u53d7\u9818\u8a3c\u660e\u66f8\u3001\u89aa\u4f1a\u793e\u304b\u3089\u306e\u9593\u63a5\u8cbb\u914d\u5206\u5831\u544a\u66f8\u306a\u3069\u306e\u6587\u66f8\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u5341\u5206\u306a\u8a3c\u62e0\u3092\u53ce\u96c6\u3059\u308b\u3053\u3068\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u3092\u7acb\u8a3c\u3059\u308b\u4e0a\u3067\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Lua_chon_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u30d5\u30a7\u30fc\u30ba2\uff1a\u79fb\u8ee2\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5\u306e\u9078\u629e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4132\u53f7\u306f\u3001\u5e02\u5834\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e5\u3064\u306e\u4e3b\u8981\u306a\u65b9\u6cd5\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u8aa4\u3063\u305f\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3067\u3042\u308a\u3001\u4f01\u696d\u304c\u76e3\u67fb\u6642\u306b\u81ea\u793e\u306e\u7acb\u5834\u3092\u8aac\u660e\u3067\u304d\u306a\u3044\u539f\u56e0\u3068\u306a\u308b\u3002\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306e\u76e3\u67fb\u3067\u306f\u3001\u5e02\u5834\u306e\u985e\u4f3c\u6027\u304c\u9ad8\u3044\u5834\u5408\u3001\u5c02\u9580\u5bb6\u306f\u6bd4\u8f03\u4fa1\u683c\u6cd5\uff08CUP\uff09\u3092\u512a\u5148\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\"><\/span><b>\u30ab\u30c3\u30d7\uff08\u30ab\u30c3\u30d7\uff09\u4fa1\u683c\u6bd4\u8f03\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u65b9\u6cd5\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306e\u4fa1\u683c\u3092\u3001\u985e\u4f3c\u306e\u72ec\u7acb\u53d6\u5f15\u306e\u4fa1\u683c\u3068\u6bd4\u8f03\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u9069\u7528\u6761\u4ef6\u306f\u3001\u5546\u54c1\u3001\u30b5\u30fc\u30d3\u30b9\u3001\u5951\u7d04\u6761\u4ef6\u306e\u7279\u6027\u306b\u3001\u5b9f\u969b\u306e\u53d6\u5f15\u4fa1\u5024\u306b\u91cd\u5927\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3088\u3046\u306a\u5b9f\u8cea\u7684\u306a\u5dee\u7570\u304c\u306a\u3044\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_Resale_Price_Method\"><\/span><b>\u518d\u8ca9\u4fa1\u683c\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u65b9\u6cd5\u306f\u3001\u901a\u5e38\u3001\u95a2\u9023\u4f1a\u793e\u304b\u3089\u5546\u54c1\u3092\u4ed5\u5165\u308c\u3066\u72ec\u7acb\u4f01\u696d\u306b\u518d\u8ca9\u3059\u308b\u53d6\u5f15\u4e3b\u4f53\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u65b9\u6cd5\u3092\u7528\u3044\u305f\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u306e\u76e3\u67fb\u3067\u306f\u3001\u55b6\u696d\u8cbb\u7528\u3092\u8cc4\u3044\u3001\u7d14\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306e\u59a5\u5f53\u306a\u7c97\u5229\u76ca\u7387\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_von_cong_lai_Cost_Plus_Method\"><\/span><b>\u30b3\u30b9\u30c8\u30d7\u30e9\u30b9\u65b9\u5f0f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\u3084\u793e\u5185\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u4f01\u696d\u304c\u9042\u884c\u3059\u308b\u6a5f\u80fd\u3068\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3044\u3066\u4f01\u696d\u304c\u8ca0\u3046\u30ea\u30b9\u30af\u306b\u57fa\u3065\u3044\u3066\u3001\u30de\u30fc\u30af\u30a2\u30c3\u30d7\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Phan_tich_so_sanh_va_lua_chon_doi_tuong_so_sanh_Benchmarks\"><\/span><b>\u30d5\u30a7\u30fc\u30ba3\uff1a\u6bd4\u8f03\u5206\u6790\u3068\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u306e\u9078\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u76e3\u67fb\u30d5\u30a1\u30a4\u30eb\u306e\u300c\u6838\u5fc3\u300d\u3068\u306a\u308b\u90e8\u5206\u3067\u3059\u3002\u4f01\u696d\u306f\u3001Orbis\u306a\u3069\u306e\u4fe1\u983c\u3067\u304d\u308b\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3067\u3001\u540c\u69d8\u306e\u6a5f\u80fd\u3068\u30ea\u30b9\u30af\u3092\u6301\u3064\u72ec\u7acb\u7cfb\u4f01\u696d\u3092\u898b\u3064\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4fe1\u983c\u3067\u304d\u308b\u30d5\u30a1\u30a4\u30eb\u306b\u306f\u3001\u8ca1\u52d9\u6bd4\u7387\u304c\u6a19\u6e96\u7684\u306a\u56db\u5206\u4f4d\u7bc4\u56f2\u5185\u306b\u3042\u308b\u6bd4\u8f03\u5bfe\u8c61\u4f01\u696d\u304c\u5c11\u306a\u304f\u3068\u30823\uff5e5\u793e\u542b\u307e\u308c\u3066\u3044\u308b\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u306f\u3001\u904b\u8ee2\u8cc7\u672c\u307e\u305f\u306f\u5728\u5eab\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u5dee\u7570\u306b\u3064\u3044\u3066\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6570\u5024\u306f\u3001\u76e3\u67fb\u5f53\u5c40\u306b\u5bfe\u3059\u308b\u8aac\u5f97\u529b\u3092\u9ad8\u3081\u308b\u305f\u3081\u3001\u6bd4\u8f03\u8868\u306b\u660e\u78ba\u306b\u793a\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6bd4\u8f03\u5206\u6790\u3068\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u9078\u5b9a\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 26.2525%;\"><b>\u8ca1\u52d9\u6307\u6a19<\/b><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><b>\u5bfe\u8c61\u4f01\u696d<\/b><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><b>\u6bd4\u8f03\u5bfe\u8c61A<\/b><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><b>\u6bd4\u8f03\u5bfe\u8c61B<\/b><\/td>\n<td style=\"text-align: center; width: 20.4409%;\"><b>\u56db\u5206\u4f4d\u7bc4\u56f2<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.2525%;\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8\u5229\u76ca\u7387\uff08ROS\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><span style=\"font-weight: 400;\">5.2%<\/span><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><span style=\"font-weight: 400;\">4.8%<\/span><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><span style=\"font-weight: 400;\">6.5%<\/span><\/td>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">4.5% &#8211; 7.0%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.2525%;\"><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff08ROA\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><span style=\"font-weight: 400;\">8.1%<\/span><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><span style=\"font-weight: 400;\">7.9%<\/span><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><span style=\"font-weight: 400;\">9.2%<\/span><\/td>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">7.5% &#8211; 9.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5f53\u793e\u3067\u306f\u3001\u5404\u4f01\u696d\u306e\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u306e\u898f\u6a21\u3068\u8907\u96d1\u3055\u306b\u5408\u308f\u305b\u3066\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3055\u308c\u305f\u3001\u67d4\u8edf\u306a\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u3054\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u6599\u91d1\u8868\u3092\u63b2\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u4f01\u696d\u304c\u4e8b\u524d\u306b\u30b3\u30b9\u30c8\u3092\u898b\u7a4d\u3082\u308b\u969b\u306e\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9f\u65bd\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6982\u7b97\u8cbb\u7528\uff08\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d5\u30a9\u30fc\u30e001\u306b\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56db\u534a\u671f\u3054\u3068\uff0f\u5e74\u6b21\u306e\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u60c5\u5831\u7533\u544a\u66f8\u3092\u5be9\u67fb\u3057\u3001\u4f5c\u6210\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,000,000\u304b\u3089<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a55\u4fa1\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u7528\u306e\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u3068\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30,000,000\u304b\u3089<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30ec\u30d3\u30e5\u30fc\u3068\u76e3\u67fb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65e2\u5b58\u306e\u8a18\u9332\u3092\u7cbe\u67fb\u3057\u3066\u6cd5\u4ee4\u9075\u5b88\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3001\u91d1\u5229\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20,000,000\u304b\u3089<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u76f8\u8ac7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u79fb\u8ee2\u4fa1\u683c\u6226\u7565\u3092\u7b56\u5b9a\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u8aac\u660e\u3092\u652f\u63f4\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u540c\u610f\u3059\u308b<\/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\u53d6\u5f15\u91cf\u304a\u3088\u3073\u4e8b\u696d\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\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<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_thuong_gap_va_cach_xu_ly_khi_kiem_toan_giao_dich_lien_ket\"><\/span><b>\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3068\u305d\u306e\u5bfe\u51e6\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5253\" aria-describedby=\"caption-attachment-5253\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5253\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd khi ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5253\" class=\"wp-caption-text\">\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3068\u305d\u306e\u5bfe\u51e6\u6cd5\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u653f\u4ee4132\u53f7\u306b\u57fa\u3065\u304f\u69d8\u5f0f01\u3092\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u5b89\u5168\u304c\u78ba\u4fdd\u3055\u308c\u308b\u3068\u8aa4\u89e3\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u771f\u306e\u30ea\u30b9\u30af\u306f\u3001\u56fd\u5185\u8a18\u9332\u3001\u30b0\u30eb\u30fc\u30d7\u8a18\u9332\u3001\u56fd\u5225\u5229\u76ca\u5831\u544a\u66f8\u306a\u3069\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u4fdd\u7ba1\u306b\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_tinh_hop_phap_cua_chi_phi_lai_vay\"><\/span><b>\u5229\u606f\u8cbb\u7528\u306e\u5408\u6cd5\u6027\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c15\u6761\u306b\u3088\u308c\u3070\u3001\u63a7\u9664\u53ef\u80fd\u306a\u5229\u606f\u8cbb\u7528\u306e\u7dcf\u984d\u306f\u3001EBITDA\u7dcf\u984d\u306e30%\u3092\u8d85\u3048\u3066\u306f\u306a\u3089\u306a\u3044\u3002\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u3053\u306e\u6307\u6a19\u3092\u7dbf\u5bc6\u306b\u76e3\u8996\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5e74\u672b\u306b\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u969b\u306b\u3001\u6570\u5341\u5104\u30c9\u30f3\u3082\u306e\u6b63\u5f53\u306a\u8cbb\u7528\u3092\u5426\u8a8d\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u4e8b\u614b\u3092\u56de\u907f\u3067\u304d\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_su_khong_nhat_quan_trong_bao_cao\"><\/span><b>\u5831\u544a\u5185\u5bb9\u306b\u77db\u76fe\u304c\u751f\u3058\u308b\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d5\u30a9\u30fc\u30e001\u306e\u30c7\u30fc\u30bf\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u3068\u77db\u76fe\u3059\u308b\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u5f53\u8a72\u4f01\u696d\u3092\u512a\u5148\u8abf\u67fb\u5bfe\u8c61\u30ea\u30b9\u30c8\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u5831\u544a\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u3092\u898b\u76f4\u3057\u3001\u5f53\u5c40\u3078\u306e\u63d0\u51fa\u524d\u306b\u30c7\u30fc\u30bf\u306e\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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;\">\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306e\u76e3\u67fb\u306f\u3001\u30b3\u30b9\u30c8\u69cb\u9020\u306e\u6700\u9069\u5316\u3068\u9577\u671f\u7684\u306a\u4e8b\u696d\u5229\u76ca\u306e\u4fdd\u8b77\u306b\u4e0d\u53ef\u6b20\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u7a0e\u52d9\u7dcf\u5c40\u306e\u53b3\u683c\u306a\u898f\u5236\u306e\u4e0b\u3067\u306f\u3001\u5b9f\u969b\u306e\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u305f\u5c02\u9580\u7684\u306a\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u306e\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u7533\u544a\u30df\u30b9\u306b\u3088\u308b\u4e0d\u5fc5\u8981\u306a\u8ca1\u52d9\u640d\u5931\u3092\u56de\u907f\u3057\u307e\u3057\u3087\u3046\u3002<\/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=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_giao_dich_lien_ket\"><\/span><b>\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u76e3\u67fb\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=\"Doanh_nghiep_quy_mo_nho_co_can_thuc_hien_ho_so_xac_dinh_gia_khong\"><\/span>\u4e2d\u5c0f\u4f01\u696d\u306f\u4fa1\u683c\u6c7a\u5b9a\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\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\u4ee4132\u53f7\u306b\u3088\u308c\u3070\u3001\u58f2\u4e0a\u9ad8\u304c500\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u672a\u6e80\u3001\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u304c300\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u672a\u6e80\u306e\u4f01\u696d\u306f\u66f8\u985e\u63d0\u51fa\u304c\u514d\u9664\u3055\u308c\u308b\u304c\u3001\u69d8\u5f0f01\u306f\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u306e\u5185\u90e8\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306f\u3001\u7d76\u5bfe\u7684\u306a\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u4f9d\u7136\u3068\u3057\u3066\u6709\u52b9\u3067\u3042\u308b\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=\"Thoi_han_luu_tru_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_lau\"><\/span>\u79fb\u8ee2\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306e\u8a18\u9332\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3069\u306e\u304f\u3089\u3044\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\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u524d\u306b\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3001\u4f1a\u793e\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u76e3\u67fb\u3067\u66f8\u985e\u306e\u63d0\u51fa\u304c\u9045\u308c\u308b\u3068\u3001\u4f1a\u793e\u306b\u6700\u3082\u4e0d\u5229\u306a\u7a0e\u7387\u304c\u8ab2\u3055\u308c\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=\"Chi_phi_phi_quan_ly_tap_doan_co_de_bi_bac_bo_khi_kiem_toan_khong\"><\/span>\u4f01\u696d\u306e\u7ba1\u7406\u8cbb\u306f\u3001\u76e3\u67fb\u306e\u969b\u306b\u5bb9\u6613\u306b\u5426\u8a8d\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\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\u306f\u3044\u3001\u3082\u3057\u4f01\u696d\u304c\u305d\u306e\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u5f97\u3089\u308c\u305f\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u8a3c\u660e\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u76e3\u67fb\u3067\u306f\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u306b\u5bfe\u3057\u3066\u3053\u306e\u8cbb\u7528\u3092\u6700\u3082\u52b9\u679c\u7684\u306b\u5f01\u8b77\u3059\u308b\u305f\u3081\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u8a3c\u62e0\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\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\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n 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Theo s\u1ed1 li\u1ec7u t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, h\u00e0ng n\u0103m c\u00f3 h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p b\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 gi\u1ea3m l\u1ed7 sau khi r\u00e0 so\u00e1t gi\u00e1 giao d\u1ecbch. Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf kh\u1ed5ng l\u1ed3 v\u00e0 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p nghi\u00eam tr\u1ecdng. Hi\u1ec7n nay, h\u00e0nh lang ph\u00e1p l\u00fd cao nh\u1ea5t \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00e0 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5252,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,3],"tags":[],"class_list":["post-5251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5251","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=5251"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5251\/revisions"}],"predecessor-version":[{"id":5256,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5251\/revisions\/5256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/5252"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=5251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=5251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=5251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}