{"id":5700,"date":"2026-04-16T17:12:47","date_gmt":"2026-04-16T10:12:47","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5700"},"modified":"2026-04-16T17:13:19","modified_gmt":"2026-04-16T10:13:19","slug":"hach-toan-chi-phi-kiem-toan-moi-nhat","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/","title":{"rendered":"H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n l\u00e0 nghi\u1ec7p v\u1ee5 ghi nh\u1eadn gi\u00e1 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan\/\"><span style=\"font-weight: 400;\">ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 minh b\u1ea1ch t\u00e0i ch\u00ednh ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t theo c\u00e1c th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho giai \u0111o\u1ea1n 2025-2027, vi\u1ec7c hi\u1ec3u sai b\u1ea3n ch\u1ea5t c\u1ee7a t\u00e0i kho\u1ea3n 642 hay thi\u1ebfu h\u1ee5t ch\u1ee9ng t\u1eeb \u0111i k\u00e8m c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf ghi nh\u1eadn t\u1eeb c\u00e1c \u0111\u1ee3t thanh tra thu\u1ebf g\u1ea7n \u0111\u00e2y cho th\u1ea5y, h\u01a1n 30% doanh nghi\u1ec7p g\u1eb7p l\u1ed7i trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c k\u1ebft chuy\u1ec3n chi ph\u00ed t\u1eeb n\u0103m tr\u01b0\u1edbc sang n\u0103m sau m\u00e0 kh\u00f4ng c\u00f3 b\u00fat to\u00e1n tr\u00edch tr\u01b0\u1edbc ph\u00f9 h\u1ee3p, ho\u1eb7c thi\u1ebfu bi\u00ean b\u1ea3n nghi\u1ec7m thu d\u1ecbch v\u1ee5, th\u01b0\u1eddng l\u00e0 m\u1ee5c ti\u00eau h\u00e0ng \u0111\u1ea7u b\u1ecb c\u01a1 quan thu\u1ebf truy thu. B\u00e0i vi\u1ebft n\u00e0y t\u1eeb MAN &#8211; Master Accountant Network s\u1ebd th\u00e1o g\u1ee1 m\u1ecdi v\u01b0\u1edbng m\u1eafc v\u1ec1 nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n cho c\u00e1c k\u1ebf to\u00e1n vi\u00ean.<\/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\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Tom_tat_trong_tam_ve_hach_toan_chi_phi_kiem_toan\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Hach_toan_chi_phi_kiem_toan_theo_Thong_tu_200_la_gi\" >H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n theo Th\u00f4ng t\u01b0 200 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Vai_tro_cua_viec_hach_toan_chi_phi_kiem_toan_trong_quan_tri_doanh_nghiep\" >Vai tr\u00f2 c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/a><\/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\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Doi_tuong_nao_bat_buoc_phai_thuc_hien_hach_toan_chi_phi_kiem_toan\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Thoi_diem_nao_doanh_nghiep_can_hach_toan_chi_phi_kiem_toan\" >Th\u1eddi \u0111i\u1ec3m n\u00e0o doanh nghi\u1ec7p c\u1ea7n h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Can_cu_phap_ly_moi_nhat_ve_chi_phi_kiem_toan_va_ke_toan_doanh_nghiep\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Quy_trinh_hach_toan_chi_phi_kiem_toan_chi_tiet_theo_cac_truong_hop_thuc_te\" >Quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n chi ti\u1ebft theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Truong_hop_1_Nhan_hoa_don_va_thanh_toan_truc_tiep_trong_ky\" >Tr\u01b0\u1eddng h\u1ee3p 1: Nh\u1eadn h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n tr\u1ef1c ti\u1ebfp trong k\u1ef3<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#But_toan_1_Ghi_nhan_chi_phi\" >B\u00fat to\u00e1n 1: Ghi nh\u1eadn chi ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#But_toan_2_Thanh_toan_tien_cho_don_vi_kiem_toan\" >B\u00fat to\u00e1n 2: Thanh to\u00e1n ti\u1ec1n cho \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Truong_hop_2_Trich_truoc_chi_phi_kiem_toan_vao_cuoi_nam\" >Tr\u01b0\u1eddng h\u1ee3p 2: Tr\u00edch tr\u01b0\u1edbc chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0o cu\u1ed1i n\u0103m<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#But_toan_cuoi_nam_3112\" >B\u00fat to\u00e1n cu\u1ed1i n\u0103m (31\/12)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#But_toan_khi_nhan_hoa_don_chinh_thuc_nam_sau\" >B\u00fat to\u00e1n khi nh\u1eadn h\u00f3a \u0111\u01a1n ch\u00ednh th\u1ee9c (n\u0103m sau)<\/a><\/li><\/ul><\/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\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Truong_hop_3_Hach_toan_chi_phi_kiem_toan_khong_co_hoa_don_hop_le\" >Tr\u01b0\u1eddng h\u1ee3p 3: H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Case_Study_Hach_toan_chi_phi_kiem_toan_tai_Cong_ty_TNHH_San_xuat_MAN_Viet_Nam\" >Case Study: H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n t\u1ea1i C\u00f4ng ty TNHH S\u1ea3n xu\u1ea5t MAN Vi\u1ec7t Nam<\/a><\/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\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Tong_hop_bang_dinh_khoan_cac_chi_phi_quan_ly_va_dich_vu_lien_quan\" >T\u1ed5ng h\u1ee3p b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 d\u1ecbch v\u1ee5 li\u00ean quan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Nhan_dinh_tu_chuyen_gia_Nhung_rui_ro_thuong_gap_khi_hach_toan_chi_phi_kiem_toan\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n<\/a><\/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\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/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\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043f\u043e \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u044e \u0432 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_kiem_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Doanh_nghiep_toi_hach_toan_theo_Thong_tu_133_thi_dung_tai_khoan_nao_cho_phi_kiem_toan\" >Doanh nghi\u1ec7p t\u00f4i h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 133 th\u00ec d\u00f9ng t\u00e0i kho\u1ea3n n\u00e0o cho ph\u00ed ki\u1ec3m to\u00e1n?<\/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\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Neu_phi_kiem_toan_phat_sinh_cho_mot_du_an_xay_dung_thi_hach_toan_the_nao\" >N\u1ebfu ph\u00ed ki\u1ec3m to\u00e1n ph\u00e1t sinh cho m\u1ed9t d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng th\u00ec h\u1ea1ch to\u00e1n th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Toi_co_duoc_hach_toan_chi_phi_kiem_toan_vao_chi_phi_tra_truoc_TK_242_khong\" >T\u00f4i c\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0o chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (TK 242) kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/hach-toan-chi-phi-kiem-toan-moi-nhat\/#Chi_phi_tiep_khach_doan_kiem_toan_co_duoc_tinh_vao_chi_phi_kiem_toan_khong\" >Chi ph\u00ed ti\u1ebfp kh\u00e1ch \u0111o\u00e0n ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_hach_toan_chi_phi_kiem_toan\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n l\u00e0<\/b><span style=\"font-weight: 400;\"> vi\u1ec7c \u0111\u01b0a gi\u00e1 ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (TK 642) d\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 nh\u01b0 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n v\u00e0 bi\u00ean b\u1ea3n nghi\u1ec7m thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh trung th\u1ef1c k\u1ebft qu\u1ea3 kinh doanh v\u00e0 thi\u1ebft l\u1eadp c\u01a1 s\u1edf d\u1eef li\u1ec7u cho chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n t\u1ea1i c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI), c\u00f4ng ty ni\u00eam y\u1ebft, doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01a1n v\u1ecb t\u1ef1 nguy\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> Ghi nh\u1eadn khi d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh ho\u1eb7c tr\u00edch tr\u01b0\u1edbc v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_kiem_toan_theo_Thong_tu_200_la_gi\"><\/span><b>H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n theo Th\u00f4ng t\u01b0 200 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5703\" aria-describedby=\"caption-attachment-5703\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5703\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-200-la-gi.jpg\" alt=\"H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n theo Th\u00f4ng t\u01b0 200 l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-200-la-gi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-200-la-gi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-200-la-gi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-200-la-gi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-200-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5703\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n theo Th\u00f4ng t\u01b0 200 l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 92 <\/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;\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 t\u00e0i kho\u1ea3n 642 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p), chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb v\u00e0 c\u00f4ng khai <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u043e\u0442\u0447\u0435\u0442\u044b<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a \u0111\u01a1n v\u1ecb. V\u1ec1 m\u1eb7t b\u1ea3n ch\u1ea5t k\u1ebf to\u00e1n, \u0111\u00e2y l\u00e0 kho\u1ea3n chi ti\u00eau ph\u00e1t sinh \u0111\u1ec3 mua d\u1ecbch v\u1ee5 chuy\u00ean m\u00f4n t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t b\u00fat to\u00e1n n\u1ee3 c\u00f3. N\u00f3 \u0111\u1ea1i di\u1ec7n cho s\u1ef1 cam k\u1ebft c\u1ee7a doanh nghi\u1ec7p v\u1ec1 t\u00ednh minh b\u1ea1ch c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh. Khi doanh nghi\u1ec7p chi ti\u1ec1n cho <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/span><\/a><span style=\"font-weight: 400;\">, gi\u00e1 tr\u1ecb nh\u1eadn l\u1ea1i kh\u00f4ng ph\u1ea3i l\u00e0 h\u00e0ng h\u00f3a h\u1eefu h\u00ecnh m\u00e0 l\u00e0 s\u1ef1 \u0111\u1ea3m b\u1ea3o v\u1ec1 ni\u1ec1m tin cho c\u00e1c c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd. V\u00ec v\u1eady, vi\u1ec7c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c gi\u00fap t\u00e1ch b\u1ea1ch chi ph\u00ed v\u1eadn h\u00e0nh c\u1ed1t l\u00f5i v\u1edbi c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 b\u1ed5 tr\u1ee3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_viec_hach_toan_chi_phi_kiem_toan_trong_quan_tri_doanh_nghiep\"><\/span><b>Vai tr\u00f2 c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ghi nh\u1eadn \u0111\u00fang <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/chi-phi-kiem-toan\/\"><span style=\"font-weight: 400;\">chi ph\u00ed ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng \u1edf ba kh\u00eda c\u1ea1nh then ch\u1ed1t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf TNDN. Chi ph\u00ed ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t kho\u1ea3n chi h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb. N\u1ebfu h\u1ea1ch to\u00e1n sai k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1ea5t \u0111i quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed trong n\u0103m t\u00e0i ch\u00ednh ph\u00e1t sinh, d\u1eabn \u0111\u1ebfn vi\u1ec7c \u0111\u00f3ng thu\u1ebf cao h\u01a1n m\u1ee9c c\u1ea7n thi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1edbp \u0111\u00fang c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n, gi\u00e1 ph\u00ed ki\u1ec3m to\u00e1n th\u01b0\u1eddng chi\u1ebfm m\u1ed9t t\u1ef7 tr\u1ecdng nh\u1ea5t \u0111\u1ecbnh trong chi ph\u00ed qu\u1ea3n l\u00fd. Vi\u1ec7c ph\u00e2n b\u1ed5 \u0111\u00fang k\u1ef3 gi\u00fap c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh nh\u01b0 bi\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch kh\u00e1ch quan nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u01a1 quan thanh tra. M\u1ed9t h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n m\u1ea1ch l\u1ea1c l\u00e0 minh ch\u1ee9ng cho tr\u00ecnh \u0111\u1ed9 qu\u1ea3n l\u00fd k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb. \u0110i\u1ec1u n\u00e0y r\u00fat ng\u1eafn th\u1eddi gian l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c \u0111o\u00e0n ki\u1ec3m tra v\u00e0 n\u00e2ng cao uy t\u00edn cho doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_phai_thuc_hien_hach_toan_chi_phi_kiem_toan\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5702\" aria-describedby=\"caption-attachment-5702\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5702\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nao-bat-buoc-phai-thuc-hien-hach-toan-chi-phi-kiem-toan.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nao-bat-buoc-phai-thuc-hien-hach-toan-chi-phi-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nao-bat-buoc-phai-thuc-hien-hach-toan-chi-phi-kiem-toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nao-bat-buoc-phai-thuc-hien-hach-toan-chi-phi-kiem-toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nao-bat-buoc-phai-thuc-hien-hach-toan-chi-phi-kiem-toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nao-bat-buoc-phai-thuc-hien-hach-toan-chi-phi-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5702\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u ph\u00e1t sinh chi ph\u00ed n\u00e0y h\u00e0ng n\u0103m. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp hi\u1ec7n h\u00e0nh, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u041f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0441 \u043f\u0440\u044f\u043c\u044b\u043c\u0438 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c\u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u044f\u043c\u0438 (\u041f\u0418\u0418)<\/span><\/a><span style=\"font-weight: 400;\">: Bao g\u1ed3m c\u1ea3 c\u00e1c chi nh\u00e1nh doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh: C\u00e1c ng\u00e2n h\u00e0ng, c\u00f4ng ty b\u1ea3o hi\u1ec3m, c\u00f4ng ty ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh: C\u00e1c \u0111\u01a1n v\u1ecb ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n ho\u1eb7c huy \u0111\u1ed9ng v\u1ed1n r\u1ed9ng r\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/\"><span style=\"font-weight: 400;\">\u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f<\/span><\/a><span style=\"font-weight: 400;\">: Tr\u1eeb c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n c\u00f3 s\u1eed d\u1ee5ng v\u1ed1n ODA ho\u1eb7c v\u1ed1n ng\u00e2n s\u00e1ch: C\u1ea7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs) d\u00f9 kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c v\u1eabn th\u01b0\u1eddng ch\u1ee7 \u0111\u1ed9ng thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ec3 r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ho\u1eb7c ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch vay v\u1ed1n ng\u00e2n h\u00e0ng, \u0111\u1ea5u th\u1ea7u. Khi \u0111\u00f3, vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a Th\u00f4ng t\u01b0 200 ho\u1eb7c Th\u00f4ng t\u01b0 133 t\u00f9y theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_nao_doanh_nghiep_can_hach_toan_chi_phi_kiem_toan\"><\/span><b>Th\u1eddi \u0111i\u1ec3m n\u00e0o doanh nghi\u1ec7p c\u1ea7n h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed (Cut-off) l\u00e0 m\u1ed9t trong nh\u1eefng ph\u1ea7n kh\u00f3 nh\u1ea5t trong nghi\u1ec7p v\u1ee5 ki\u1ec3m to\u00e1n. Th\u00f4ng th\u01b0\u1eddng, c\u00f3 ba m\u1ed1c th\u1eddi gian ch\u00ednh m\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> L\u00fac n\u00e0y chi ph\u00ed ch\u01b0a th\u1ef1c s\u1ef1 ph\u00e1t sinh. Doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n m\u00e0 ch\u1ec9 theo d\u00f5i cam k\u1ebft chi tr\u1ea3 trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (31\/12):<\/b><span style=\"font-weight: 400;\"> N\u1ebfu d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111ang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n (ki\u1ec3m to\u00e1n s\u01a1 b\u1ed9) nh\u01b0ng ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. Ngh\u0129a l\u00e0 chi ph\u00ed c\u1ee7a n\u0103m n\u00e0o ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a n\u0103m \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n v\u00e0 bi\u00ean b\u1ea3n nghi\u1ec7m thu:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c \u0111\u1ec3 ho\u00e0n t\u1ea5t vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n. L\u00fac n\u00e0y, k\u1ebf to\u00e1n s\u1ebd ghi t\u0103ng chi ph\u00ed th\u1ef1c t\u1ebf v\u00e0 gi\u1ea3m c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc \u0111\u00f3 (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_moi_nhat_ve_chi_phi_kiem_toan_va_ke_toan_doanh_nghiep\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n \u0111\u00fang, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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\"><b>\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 200\/2014\/TT-BTC<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u1edbn. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n g\u1ed1c quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 642.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-133-2016-TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-nho-va-vua-284997.aspx\" target=\"_blank\" rel=\"noopener\"><b>\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 133\/2016\/TT-BTC<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 6422.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p 2014 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 10\/2020\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n h\u1ee3p l\u1ec7 t\u1eeb n\u0103m 2022 tr\u1edf \u0111i.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_hach_toan_chi_phi_kiem_toan_chi_tiet_theo_cac_truong_hop_thuc_te\"><\/span><b>Quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n chi ti\u1ebft theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5705\" aria-describedby=\"caption-attachment-5705\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5705\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-hach-toan-chi-phi-kiem-toan-chi-tiet-theo-cac-truong-hop-thuc-te.jpg\" alt=\"Quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n chi ti\u1ebft theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-hach-toan-chi-phi-kiem-toan-chi-tiet-theo-cac-truong-hop-thuc-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-hach-toan-chi-phi-kiem-toan-chi-tiet-theo-cac-truong-hop-thuc-te-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-hach-toan-chi-phi-kiem-toan-chi-tiet-theo-cac-truong-hop-thuc-te-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-hach-toan-chi-phi-kiem-toan-chi-tiet-theo-cac-truong-hop-thuc-te-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-hach-toan-chi-phi-kiem-toan-chi-tiet-theo-cac-truong-hop-thuc-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5705\" class=\"wp-caption-text\">Quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n chi ti\u1ebft theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u00f9y v\u00e0o t\u00ecnh hu\u1ed1ng ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p, k\u1ebf to\u00e1n s\u1ebd l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c c\u00e1ch h\u1ea1ch to\u00e1n d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_1_Nhan_hoa_don_va_thanh_toan_truc_tiep_trong_ky\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Nh\u1eadn h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n tr\u1ef1c ti\u1ebfp trong k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n gi\u1ea3n nh\u1ea5t khi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ho\u00e0n th\u00e0nh v\u00e0 c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ngay trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_1_Ghi_nhan_chi_phi\"><\/span><b>B\u00fat to\u00e1n 1: Ghi nh\u1eadn chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 6427: Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i (theo Th\u00f4ng t\u01b0 200)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (C\u00f4ng ty ki\u1ec3m to\u00e1n)<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_2_Thanh_toan_tien_cho_don_vi_kiem_toan\"><\/span><b>B\u00fat to\u00e1n 2: Thanh to\u00e1n ti\u1ec1n cho \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 112: Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (B\u1eaft bu\u1ed9c chuy\u1ec3n kho\u1ea3n \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u)<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_2_Trich_truoc_chi_phi_kiem_toan_vao_cuoi_nam\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Tr\u00edch tr\u01b0\u1edbc chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0o cu\u1ed1i n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 v\u00e0o th\u00e1ng 12\/2025, nh\u01b0ng vi\u1ec7c ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u1ec9 di\u1ec5n ra v\u00e0o th\u00e1ng 2\/2026. \u0110\u1ec3 s\u1ed1 li\u1ec7u n\u0103m 2025 ch\u00ednh x\u00e1c, k\u1ebf to\u00e1n c\u1ea7n tr\u00edch tr\u01b0\u1edbc.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_cuoi_nam_3112\"><\/span><b>B\u00fat to\u00e1n cu\u1ed1i n\u0103m (31\/12)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 6427: Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 335: Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: M\u1ee9c tr\u00edch tr\u01b0\u1edbc ph\u1ea3i c\u0103n c\u1ee9 tr\u00ean gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_khi_nhan_hoa_don_chinh_thuc_nam_sau\"><\/span><b>B\u00fat to\u00e1n khi nh\u1eadn h\u00f3a \u0111\u01a1n ch\u00ednh th\u1ee9c (n\u0103m sau)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 335: Chi ph\u00ed ph\u1ea3i tr\u1ea3 (s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (ghi nh\u1eadn theo h\u00f3a \u0111\u01a1n n\u0103m sau)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 6427: Ph\u1ea7n ch\u00eanh l\u1ec7ch (n\u1ebfu gi\u00e1 ph\u00ed ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf cao h\u01a1n s\u1ed1 tr\u00edch tr\u01b0\u1edbc)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 6427: Ph\u1ea7n ch\u00eanh l\u1ec7ch (n\u1ebfu gi\u00e1 ph\u00ed ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n s\u1ed1 tr\u00edch tr\u01b0\u1edbc)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_3_Hach_toan_chi_phi_kiem_toan_khong_co_hoa_don_hop_le\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 doanh nghi\u1ec7p kh\u00f4ng l\u1ea5y \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n t\u1eeb \u0111\u01a1n v\u1ecb cung c\u1ea5p (v\u00ed d\u1ee5 thu\u00ea c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ki\u1ec3m to\u00e1n &#8211; d\u00f9 \u0111i\u1ec1u n\u00e0y vi ph\u1ea1m Lu\u1eadt Ki\u1ec3m to\u00e1n), chi ph\u00ed n\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p><b>B\u00fat to\u00e1n ghi nh\u1eadn:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 811: Chi ph\u00ed kh\u00e1c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112: Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, k\u1ebf to\u00e1n ph\u1ea3i lo\u1ea1i kho\u1ea3n n\u00e0y ra kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n (m\u1ee5c ch\u1ec9 ti\u00eau B4).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Hach_toan_chi_phi_kiem_toan_tai_Cong_ty_TNHH_San_xuat_MAN_Viet_Nam\"><\/span><b>Case Study: H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n t\u1ea1i C\u00f4ng ty TNHH S\u1ea3n xu\u1ea5t MAN Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5701\" aria-describedby=\"caption-attachment-5701\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5701\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Case-Study_-Hach-toan-chi-phi-kiem-toan-tai-Cong-ty-TNHH-San-xuat-MAN-Viet-Nam.jpg\" alt=\"Case Study: H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n t\u1ea1i C\u00f4ng ty TNHH S\u1ea3n xu\u1ea5t MAN Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Case-Study_-Hach-toan-chi-phi-kiem-toan-tai-Cong-ty-TNHH-San-xuat-MAN-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Case-Study_-Hach-toan-chi-phi-kiem-toan-tai-Cong-ty-TNHH-San-xuat-MAN-Viet-Nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Case-Study_-Hach-toan-chi-phi-kiem-toan-tai-Cong-ty-TNHH-San-xuat-MAN-Viet-Nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Case-Study_-Hach-toan-chi-phi-kiem-toan-tai-Cong-ty-TNHH-San-xuat-MAN-Viet-Nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Case-Study_-Hach-toan-chi-phi-kiem-toan-tai-Cong-ty-TNHH-San-xuat-MAN-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5701\" class=\"wp-caption-text\">Case Study: H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n t\u1ea1i C\u00f4ng ty TNHH S\u1ea3n xu\u1ea5t MAN Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda r\u00f5 h\u01a1n, h\u00e3y xem x\u00e9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf c\u1ee7a C\u00f4ng ty MAN Vi\u1ec7t Nam trong n\u0103m t\u00e0i ch\u00ednh 2025.<\/span><\/p>\n<p><b>T\u00ecnh hu\u1ed1ng:<\/b><span style=\"font-weight: 400;\"> V\u00e0o ng\u00e0y 15\/11\/2025, C\u00f4ng ty MAN Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Gi\u00e1 ph\u00ed ki\u1ec3m to\u00e1n l\u00e0 100.000.000 VN\u0110, thu\u1ebf GTGT 10%.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y 31\/12\/2025: C\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n \u0111ang tri\u1ec3n khai, ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y 15\/03\/2026: D\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh, c\u00f4ng ty ki\u1ec3m to\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 MAN Vi\u1ec7t Nam thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n.<\/span><\/li>\n<\/ul>\n<p><b>C\u00e1ch x\u1eed l\u00fd c\u1ee7a k\u1ebf to\u00e1n:<\/b><\/p>\n<p><b>T\u1ea1i ng\u00e0y 31\/12\/2025:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u1ec3 ghi nh\u1eadn v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a n\u0103m 2025:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 6427: 100.000.000 VN\u0110<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 335: 100.000.000 VN\u0110<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u00e0y gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 ph\u1ea3n \u00e1nh \u0111\u00fang l\u1ee3i nhu\u1eadn sau khi \u0111\u00e3 tr\u1eeb \u0111i ph\u00ed ki\u1ec3m to\u00e1n c\u1ea7n thi\u1ebft cho n\u0103m \u0111\u00f3.<\/span><\/p>\n<p><b>T\u1ea1i ng\u00e0y 15\/03\/2026:<\/b><span style=\"font-weight: 400;\"> Khi nh\u1eadn h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 335: 100.000.000 VN\u0110<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1331: 10.000.000 VN\u0110<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 1121: 110.000.000 VN\u0110<\/span><\/li>\n<\/ul>\n<p><b>\u0410\u043d\u0430\u043b\u0438\u0437:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu k\u1ebf to\u00e1n kh\u00f4ng tr\u00edch tr\u01b0\u1edbc v\u00e0o n\u0103m 2025 m\u00e0 \u0111\u1ee3i \u0111\u1ebfn n\u0103m 2026 m\u1edbi h\u1ea1ch to\u00e1n h\u1ebft v\u00e0o 642, l\u1ee3i nhu\u1eadn n\u0103m 2025 s\u1ebd b\u1ecb &#8220;\u1ea3o&#8221; (cao h\u01a1n th\u1ef1c t\u1ebf) v\u00e0 l\u1ee3i nhu\u1eadn n\u0103m 2026 s\u1ebd b\u1ecb k\u00e9o xu\u1ed1ng th\u1ea5p m\u1ed9t c\u00e1ch b\u1ea5t h\u1ee3p l\u00fd. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 hi\u1ec3u sai v\u1ec1 hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a t\u1eebng n\u0103m.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_bang_dinh_khoan_cac_chi_phi_quan_ly_va_dich_vu_lien_quan\"><\/span><b>T\u1ed5ng h\u1ee3p b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 d\u1ecbch v\u1ee5 li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u1ecbnh kho\u1ea3n cho 7 tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 ph\u1ed5 bi\u1ebfn nh\u1ea5t:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 d\u1ecbch v\u1ee5 li\u00ean quan<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nghi\u1ec7p v\u1ee5 kinh t\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ee3 (T\u00e0i kho\u1ea3n)<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f3 (T\u00e0i kho\u1ea3n)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa quan tr\u1ecdng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n BCTC (C\u00f3 h\u00f3a \u0111\u01a1n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6427, 1331<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112, 331<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n BCTC (Tr\u00edch tr\u01b0\u1edbc)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6427<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">335<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd, d\u1ecbch v\u1ee5 ch\u01b0a ho\u00e0n th\u00e0nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0m con d\u1ea5u (C\u00f3 h\u00f3a \u0111\u01a1n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6428, 1331<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112, 331<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n GTGT thanh to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0m con d\u1ea5u (Kh\u00f4ng h\u00f3a \u0111\u01a1n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">811<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6428 ho\u1eb7c 6427<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112, 331<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 92 Th\u00f4ng t\u01b0 200\/2014<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch thu\u1eadt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6427<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112, 331<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng t\u00e1c ph\u00ed nh\u00e2n vi\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6428<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00edch ph\u1ee5 c\u1ea5p \u0111i c\u00f4ng t\u00e1c cho nh\u00e2n s\u1ef1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_Nhung_rui_ro_thuong_gap_khi_hach_toan_chi_phi_kiem_toan\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c n\u00e0y, t\u00f4i \u0111\u00e3 ch\u1ee9ng ki\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 gi\u00e1 \u0111\u1eaft ch\u1ec9 v\u00ec s\u1ef1 ch\u1ee7 quan trong vi\u1ec7c x\u1eed l\u00fd chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng &#8220;c\u00e1i b\u1eaby&#8221; m\u00e0 b\u1ea1n c\u1ea7n tr\u00e1nh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro t\u1eeb vi\u1ec7c thi\u1ebfu Bi\u00ean b\u1ea3n nghi\u1ec7m thu d\u1ecbch v\u1ee5:<\/b><span style=\"font-weight: 400;\"> R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n ngh\u0129 r\u1eb1ng ch\u1ec9 c\u1ea7n h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ee7 \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n ch\u1ec9 l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n. \u0110\u1ec3 ch\u1ee9ng minh d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 ho\u00e0n th\u00e0nh, b\u1ea1n b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 Bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u1eb7c Bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng. Thi\u1ebfu ch\u1ee9ng t\u1eeb n\u00e0y, \u0111o\u00e0n ki\u1ec3m tra thu\u1ebf c\u00f3 quy\u1ec1n nghi ng\u1edd \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n &#8220;kh\u1ed1ng&#8221; v\u00e0 lo\u1ea1i b\u1ecf chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai l\u1ea7m trong vi\u1ec7c x\u1eed l\u00fd thu\u1ebf GTGT khi tr\u00edch tr\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t l\u1ed7i kinh \u0111i\u1ec3n l\u00e0 k\u1ebf to\u00e1n tr\u00edch tr\u01b0\u1edbc c\u1ea3 thu\u1ebf GTGT v\u00e0o t\u00e0i kho\u1ea3n 335. L\u01b0u \u00fd r\u1eb1ng thu\u1ebf GTGT ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o TK 133 khi b\u1ea1n c\u1ea7m tr\u00ean tay h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p. Do \u0111\u00f3, khi tr\u00edch tr\u01b0\u1edbc cu\u1ed1i n\u0103m, b\u1ea1n ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u1ea7n gi\u00e1 tr\u1ecb thu\u1ea7n (tr\u01b0\u1edbc thu\u1ebf) v\u00e0o chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ea5n \u0111\u1ec1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/b><span style=\"font-weight: 400;\"> Ph\u00ed ki\u1ec3m to\u00e1n th\u01b0\u1eddng c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu doanh nghi\u1ec7p s\u01a1 \u00fd thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 chi ph\u00ed n\u00e0y c\u0169ng b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. \u0110\u00e2y l\u00e0 l\u1ed7i h\u00e0nh ch\u00ednh \u0111\u01a1n gi\u1ea3n nh\u01b0ng g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi nh\u1eadn chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0o sai k\u1ef3 t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u1ec3 d\u1ed3n chi ph\u00ed ki\u1ec3m to\u00e1n c\u1ee7a 2-3 n\u0103m v\u00e0o m\u1ed9t n\u0103m duy nh\u1ea5t khi c\u00f3 d\u00f2ng ti\u1ec1n thanh to\u00e1n. \u0110i\u1ec1u n\u00e0y vi ph\u1ea1m nghi\u00eam tr\u1ecdng nguy\u00ean t\u1eafc &#8220;C\u01a1 s\u1edf d\u1ed3n t\u00edch&#8221; v\u00e0 &#8220;Ph\u00f9 h\u1ee3p&#8221; trong k\u1ebf to\u00e1n. N\u1ebfu b\u1ecb ph\u00e1t hi\u1ec7n, b\u1ea1n s\u1ebd ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00e1c n\u0103m tr\u01b0\u1edbc, m\u1ed9t c\u00f4ng vi\u1ec7c c\u1ef1c k\u1ef3 ph\u1ee9c t\u1ea1p v\u00e0 t\u1ed1n k\u00e9m.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 tuy kh\u00f4ng ph\u1ee9c t\u1ea1p v\u1ec1 m\u1eb7t \u0111\u1ecbnh kho\u1ea3n nh\u01b0ng l\u1ea1i \u0111\u00f2i h\u1ecfi s\u1ef1 nh\u1ea1y b\u00e9n v\u1ec1 th\u1eddi \u0111i\u1ec3m v\u00e0 s\u1ef1 \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd. Vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a t\u00e0i kho\u1ea3n 642 v\u00e0 n\u1eafm v\u1eefng quy tr\u00ecnh tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1ebd gi\u00fap k\u1ebf to\u00e1n b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf. M\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch s\u1ea1ch s\u1ebd, b\u1eaft \u0111\u1ea7u t\u1eeb nh\u1eefng kho\u1ea3n chi nh\u1ecf nh\u1ea5t nh\u01b0 ph\u00ed d\u1ecbch v\u1ee5, ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c thi\u1ebft l\u1eadp quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ho\u1eb7c c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, <\/span><b>MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/b><span style=\"font-weight: 400;\"> lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh. V\u1edbi m\u1ea1ng l\u01b0\u1edbi chuy\u00ean gia d\u00e0y d\u1ea1n kinh nghi\u1ec7m, ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 cung c\u1ea5p d\u1ecbch v\u1ee5 <a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/chat-luong-kiem-toan\/\">ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng<\/a> cao m\u00e0 c\u00f2n mang \u0111\u1ebfn nh\u1eefng gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n, gi\u00fap b\u1ea1n an t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043f\u043e \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u044e \u0432 MAN \u2013 Master Accountant Network<\/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;\">\u0410\u0434\u0440\u0435\u0441: \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/\u0417\u0430\u043b\u043e: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0413-\u043d <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network, \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 CPA \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u0441\u0444\u0435\u0440\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0430.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_kiem_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n<\/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_toi_hach_toan_theo_Thong_tu_133_thi_dung_tai_khoan_nao_cho_phi_kiem_toan\"><\/span>Doanh nghi\u1ec7p t\u00f4i h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 133 th\u00ec d\u00f9ng t\u00e0i kho\u1ea3n n\u00e0o cho ph\u00ed ki\u1ec3m to\u00e1n? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, b\u1ea1n s\u1ebd h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 6422 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p). Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng chia chi ti\u1ebft c\u00e1c ti\u1ec3u kho\u1ea3n nh\u01b0 6427 hay 6428 c\u1ee7a Th\u00f4ng t\u01b0 200, nh\u01b0ng b\u1ea1n c\u00f3 th\u1ec3 t\u1ef1 m\u1edf ti\u1ec3u kho\u1ea3n \u0111\u1ec3 theo d\u00f5i n\u1ebfu c\u1ea7n.                    <\/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_phi_kiem_toan_phat_sinh_cho_mot_du_an_xay_dung_thi_hach_toan_the_nao\"><\/span>N\u1ebfu ph\u00ed ki\u1ec3m to\u00e1n ph\u00e1t sinh cho m\u1ed9t d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng th\u00ec h\u1ea1ch to\u00e1n th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTrong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, chi ph\u00ed ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01b0a v\u00e0o 642 m\u00e0 ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o TK 241 (X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang) \u0111\u1ec3 sau n\u00e0y h\u00ecnh th\u00e0nh n\u00ean nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u00f3.                    <\/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=\"Toi_co_duoc_hach_toan_chi_phi_kiem_toan_vao_chi_phi_tra_truoc_TK_242_khong\"><\/span>T\u00f4i c\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0o chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (TK 242) kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1ec9 n\u00ean h\u1ea1ch to\u00e1n v\u00e0o 242 n\u1ebfu ph\u00ed ki\u1ec3m to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb r\u1ea5t l\u1edbn v\u00e0 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u1ee5c v\u1ee5 cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n t\u01b0\u01a1ng lai. Tuy nhi\u00ean, th\u00f4ng th\u01b0\u1eddng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m n\u00ean vi\u1ec7c \u0111\u01b0a th\u1eb3ng v\u00e0o 642 trong k\u1ef3 ph\u00e1t sinh l\u00e0 ph\u00f9 h\u1ee3p nh\u1ea5t.                    <\/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_tiep_khach_doan_kiem_toan_co_duoc_tinh_vao_chi_phi_kiem_toan_khong\"><\/span>Chi ph\u00ed ti\u1ebfp kh\u00e1ch \u0111o\u00e0n ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ki\u1ec3m to\u00e1n kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. C\u00e1c kho\u1ea3n chi \u0103n u\u1ed1ng, ti\u1ebfp kh\u00e1ch \u0111o\u00e0n ki\u1ec3m to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang v\u00e0o m\u1ee5c chi ph\u00ed ti\u1ebfp kh\u00e1ch (TK 6428) v\u00e0 ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd.                    <\/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 t\u00f4i h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 133 th\u00ec d\u00f9ng t\u00e0i kho\u1ea3n n\u00e0o cho ph\u00ed ki\u1ec3m to\u00e1n? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, b\u1ea1n s\u1ebd h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 6422 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p). Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng chia chi ti\u1ebft c\u00e1c ti\u1ec3u kho\u1ea3n nh\u01b0 6427 hay 6428 c\u1ee7a Th\u00f4ng t\u01b0 200, nh\u01b0ng b\u1ea1n c\u00f3 th\u1ec3 t\u1ef1 m\u1edf ti\u1ec3u kho\u1ea3n \u0111\u1ec3 theo d\u00f5i n\u1ebfu c\u1ea7n.\"\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\": \"N\u1ebfu ph\u00ed ki\u1ec3m to\u00e1n ph\u00e1t sinh cho m\u1ed9t d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng th\u00ec h\u1ea1ch to\u00e1n th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, chi ph\u00ed ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01b0a v\u00e0o 642 m\u00e0 ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o TK 241 (X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang) \u0111\u1ec3 sau n\u00e0y h\u00ecnh th\u00e0nh n\u00ean nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u00f3.\"\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\": \"T\u00f4i c\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0o chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (TK 242) kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u1ec9 n\u00ean h\u1ea1ch to\u00e1n v\u00e0o 242 n\u1ebfu ph\u00ed ki\u1ec3m to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb r\u1ea5t l\u1edbn v\u00e0 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u1ee5c v\u1ee5 cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n t\u01b0\u01a1ng lai. Tuy nhi\u00ean, th\u00f4ng th\u01b0\u1eddng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m n\u00ean vi\u1ec7c \u0111\u01b0a th\u1eb3ng v\u00e0o 642 trong k\u1ef3 ph\u00e1t sinh l\u00e0 ph\u00f9 h\u1ee3p nh\u1ea5t.\"\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\": \"Chi ph\u00ed ti\u1ebfp kh\u00e1ch \u0111o\u00e0n ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ki\u1ec3m to\u00e1n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. C\u00e1c kho\u1ea3n chi \u0103n u\u1ed1ng, ti\u1ebfp kh\u00e1ch \u0111o\u00e0n ki\u1ec3m to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang v\u00e0o m\u1ee5c chi ph\u00ed ti\u1ebfp kh\u00e1ch (TK 6428) v\u00e0 ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd.\"\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>H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n l\u00e0 nghi\u1ec7p v\u1ee5 ghi nh\u1eadn gi\u00e1 ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 minh b\u1ea1ch t\u00e0i ch\u00ednh ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t theo c\u00e1c [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5704,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26,25],"tags":[],"class_list":["post-5700","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/5700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=5700"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/5700\/revisions"}],"predecessor-version":[{"id":5707,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/5700\/revisions\/5707"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/5704"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=5700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=5700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=5700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}