{"id":4101,"date":"2025-12-14T02:19:28","date_gmt":"2025-12-14T09:19:28","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4101"},"modified":"2026-01-08T02:15:03","modified_gmt":"2026-01-08T09:15:03","slug":"bao-cao-tai-chinh-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/","title":{"rendered":"\u4ec0\u4e48\u662f\u8d22\u52a1\u62a5\u8868\uff1f\u8d22\u52a1\u62a5\u8868\u9002\u7528\u4e8e\u54ea\u4e9b\u4eba\u7fa4\uff1f\u5b83\u4eec\u7684\u91cd\u8981\u6027\u662f\u4ec0\u4e48\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5168\u9762\u53cd\u6620\u4e86\u4f01\u4e1a\u7684\u8d22\u52a1\u72b6\u51b5\u548c\u8fd0\u8425\u6548\u7387\uff0c\u662f\u7ba1\u7406\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u5de5\u4f5c\u7684\u91cd\u8981\u4f9d\u636e\u3002\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u4e0d\u4ec5\u786e\u4fdd\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u8fd8\u6709\u52a9\u4e8e\u63d0\u9ad8\u900f\u660e\u5ea6\u3001\u63a7\u5236\u98ce\u9669\u5e76\u652f\u6301\u4e1a\u52a1\u51b3\u7b56\u3002\u672c\u6587\u4e2d\uff0cMAN \u2013 Master Accountant Network \u5c06\u5206\u6790\u8d22\u52a1\u62a5\u8868\u7684\u6982\u5ff5\u3001\u4f5c\u7528\u3001\u7ec4\u6210\u90e8\u5206\u4ee5\u53ca\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u65f6\u9700\u8981\u8003\u8651\u7684\u91cd\u8981\u56e0\u7d20\uff0c\u5e2e\u52a9\u4f01\u4e1a\u7f16\u5236\u51c6\u786e\u3001\u89c4\u8303\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u4ece\u800c\u5b9e\u73b0\u6700\u4f73\u7ba1\u7406\u6548\u7387\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/bao-cao-tai-chinh-la-gi\/#Bao_cao_tai_chinh_BCTC_la_gi_va_tam_quan_trong_khong_the_thieu\" >\u4ec0\u4e48\u662f\u8d22\u52a1\u62a5\u8868\uff1f\u5b83\u4eec\u4e3a\u4f55\u5982\u6b64\u91cd\u8981\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Khai_niem_va_can_cu_phap_ly_cua_bao_cao_tai_chinh_BCTC\" >\u8d22\u52a1\u62a5\u8868\u7684\u6982\u5ff5\u548c\u6cd5\u5f8b\u57fa\u7840\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Vai_tro_cua_bao_cao_tai_chinh_BCTC_quyet_dinh_trong_quan_tri_kiem_toan_va_thue\" >\u8d22\u52a1\u62a5\u8868\u5728\u516c\u53f8\u6cbb\u7406\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Ung_dung_trong_quan_tri_va_dau_tu\" >\u7ba1\u7406\u548c\u6295\u8d44\u9886\u57df\u7684\u5e94\u7528<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Vai_tro_trong_hoat_dong_kiem_toan_doc_lap\" >\u5728\u72ec\u7acb\u5ba1\u8ba1\u4e2d\u7684\u4f5c\u7528<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Co_so_cho_quyet_toan_thue_doanh_nghiep\" >\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u4f9d\u636e<\/a><\/li><\/ul><\/li><\/ul><\/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\/zh\/bao-cao-tai-chinh-la-gi\/#5_thanh_phan_cot_loi_cua_bo_bao_cao_tai_chinh_BCTC_hoan_chinh\" >\u5b8c\u6574\u8d22\u52a1\u62a5\u8868\u7684\u4e94\u4e2a\u6838\u5fc3\u7ec4\u6210\u90e8\u5206\u3002<\/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\/zh\/bao-cao-tai-chinh-la-gi\/#Bang_can_doi_ke_toan_Balance_sheet\" >\u8d44\u4ea7\u8d1f\u503a\u8868<\/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\/zh\/bao-cao-tai-chinh-la-gi\/#Nguyen_tac_can_bang_tai_san_nguon_von\" >\u5e73\u8861\u539f\u5219\uff1a\u8d44\u4ea7 = \u8d44\u672c<\/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\/zh\/bao-cao-tai-chinh-la-gi\/#Phan_tich_tinh_thanh_khoan_va_kha_nang_thanh_toan\" >\u6d41\u52a8\u6027\u548c\u507f\u4ed8\u80fd\u529b\u5206\u6790<\/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\/zh\/bao-cao-tai-chinh-la-gi\/#Bao_cao_ket_qua_hoat_dong_kinh_doanh_Income_statement\" >\u635f\u76ca\u8868<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Bao_cao_luu_chuyen_tien_te_Cash_flow_statement\" >\u73b0\u91d1\u6d41\u91cf\u8868<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Ban_thuyet_minh_bao_cao_tai_chinh\" >\u8d22\u52a1\u62a5\u8868\u9644\u6ce8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Bao_cao_thay_doi_von_chu_so_huu\" >\u6743\u76ca\u53d8\u52a8\u62a5\u544a<\/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\/zh\/bao-cao-tai-chinh-la-gi\/#Chuan_muc_va_quy_dinh_ve_lap_va_trinh_bay_bao_cao_tai_chinh_BCTC\" >\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u548c\u5217\u62a5\u7684\u6807\u51c6\u548c\u89c4\u5b9a\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Chuan_muc_ke_toan_viet_nam_VAS_va_cac_thong_tu_huong_dan\" >\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u53ca\u6307\u5bfc\u6027\u901a\u544a<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Thong_tu_2002014tt-btc_va_thong_tu_1332016tt-btc\" >\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u548c\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u51fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Quy_dinh_ve_ky_bao_cao_va_thoi_han_nop\" >\u5173\u4e8e\u62a5\u544a\u671f\u9650\u548c\u622a\u6b62\u65e5\u671f\u7684\u89c4\u5b9a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Trach_nhiem_cua_nguoi_lap_va_kiem_tra\" >\u7f16\u5236\u4eba\u548c\u68c0\u67e5\u4eba\u7684\u804c\u8d23<\/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\/zh\/bao-cao-tai-chinh-la-gi\/#Ung_dung_bao_cao_tai_chinh_BCTC_trong_phan_tich_va_ra_quyet_dinh\" >\u8d22\u52a1\u62a5\u8868\u5728\u5206\u6790\u548c\u51b3\u7b56\u4e2d\u7684\u5e94\u7528\u3002<\/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\/zh\/bao-cao-tai-chinh-la-gi\/#Phan_tich_tai_chinh_bang_cac_nhom_chi_tieu\" >\u5229\u7528\u6307\u6807\u7ec4\u8fdb\u884c\u8d22\u52a1\u5206\u6790<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Nhom_chi_tieu_kha_nang_sinh_loi\" >\u76c8\u5229\u80fd\u529b\u6307\u6807<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Nhom_chi_tieu_ve_co_cau_tai_chinh_don_bay\" >\u8d22\u52a1\u7ed3\u6784\uff08\u6760\u6746\uff09\u6307\u6807<\/a><\/li><\/ul><\/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\/zh\/bao-cao-tai-chinh-la-gi\/#Ung_dung_trong_cong_tac_kiem_toan_danh_gia_rui_ro\" >\u5728\u5ba1\u8ba1\uff08\u98ce\u9669\u8bc4\u4f30\uff09\u4e2d\u7684\u5e94\u7528<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Ung_dung_trong_ke_toan_thue_quyet_toan_thue_TNDN\" >\u7a0e\u52a1\u4f1a\u8ba1\u5e94\u7528\uff08\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Nhung_sai_sot_thuong_gap_va_luu_y_quan_trong_khi_lap_bao_cao_tai_chinh_BCTC\" >\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u65f6\u5e38\u89c1\u7684\u9519\u8bef\u548c\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Sai_sot_trong_viec_ap_dung_nguyen_tac_ke_toan\" >\u4f1a\u8ba1\u539f\u5219\u5e94\u7528\u4e2d\u7684\u9519\u8bef<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Van_de_phan_loai_va_trinh_bay\" >\u5206\u7c7b\u548c\u5448\u73b0\u95ee\u9898<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Thao_tung_so_lieu_va_rui_ro_gian_lan\" >\u6570\u636e\u7be1\u6539\u548c\u6b3a\u8bc8\u98ce\u9669<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_BCTC_la_gi_va_tam_quan_trong_khong_the_thieu\"><\/span><b>\u4ec0\u4e48\u662f\u8d22\u52a1\u62a5\u8868\uff1f\u5b83\u4eec\u4e3a\u4f55\u5982\u6b64\u91cd\u8981\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u662f\u4f1a\u8ba1\u6d41\u7a0b\u7684\u6700\u7ec8\u4e5f\u662f\u6700\u91cd\u8981\u7684\u6210\u679c\uff0c\u5b83\u5168\u9762\u7cfb\u7edf\u5730\u5c55\u73b0\u4e86\u4f01\u4e1a\u5728\u7279\u5b9a\u4f1a\u8ba1\u671f\u95f4\u7684\u8d22\u52a1\u72b6\u51b5\u3001\u7ecf\u8425\u6210\u679c\u548c\u73b0\u91d1\u6d41\u91cf\u3002\u6839\u636e\u300a\u4f1a\u8ba1\u51c6\u5219\u300b\u7b2c98\u6761\u2026\u2026 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Law-No-88-2015-QH13-on-accounting-299767.aspx?tab=3\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u6cd5\u7b2c88\/2015\/QH13\u53f7<\/span><\/a><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u662f\u6240\u6709\u4f1a\u8ba1\u5b9e\u4f53\u5fc5\u987b\u6309\u7167\u8d8a\u5357\u73b0\u884c\u4f1a\u8ba1\u51c6\u5219\u771f\u5b9e\u3001\u516c\u5141\u5730\u7f16\u5236\u548c\u5217\u62a5\u7684\u5f3a\u5236\u6027\u5de5\u5177\u3002<\/span><\/p>\n<p>\u8d22\u52a1\u62a5\u544a\u7684\u4ef7\u503c\u4e0d\u4ec5\u5728\u4e8e\u6ee1\u8db3\u6cd5\u5f8b\u5408\u89c4\u8981\u6c42\uff0c\u66f4\u5728\u4e8e\u4e3a\u6295\u8d44\u8005\u3001\u503a\u6743\u4eba\u3001\u7a0e\u52a1\u673a\u5173\u548c\u5ba1\u8ba1\u4eba\u5458\u505a\u51fa\u91cd\u8981\u7684\u7ecf\u6d4e\u51b3\u7b56\u63d0\u4f9b\u4f9d\u636e\u3002\u4e00\u5957\u900f\u660e\u53ef\u9760\u7684\u8d22\u52a1\u62a5\u544a\u80fd\u591f\u63d0\u5347\u516c\u53f8\u58f0\u8a89\uff0c\u5e76\u5e2e\u52a9\u7ba1\u7406\u5c42\u51c6\u786e\u8bc4\u4f30\u8d22\u52a1\u72b6\u51b5\uff0c\u4ece\u800c\u8c03\u6574\u6218\u7565\u5e76\u6709\u6548\u7ba1\u7406\u8d44\u672c\u3002\u52a0\u5165 MAN\u2014\u2014\u6ce8\u518c\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff0c\u6df1\u5165\u4e86\u89e3\u8d22\u52a1\u62a5\u544a\u7684\u4f5c\u7528\u548c\u610f\u4e49\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_va_can_cu_phap_ly_cua_bao_cao_tai_chinh_BCTC\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u7684\u6982\u5ff5\u548c\u6cd5\u5f8b\u57fa\u7840\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u7531\u4e00\u7cfb\u5217\u8868\u683c\u548c\u56fe\u8868\u7ec4\u6210\uff0c\u7528\u4e8e\u5217\u793a\u8d44\u4ea7\u3001\u8d1f\u503a\u3001\u6240\u6709\u8005\u6743\u76ca\u3001\u6536\u5165\u3001\u8d39\u7528\u548c\u5229\u6da6\u7b49\u57fa\u672c\u4f1a\u8ba1\u4fe1\u606f\u3002\u8d22\u52a1\u62a5\u8868\u7684\u5185\u5bb9\u548c\u683c\u5f0f\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u53ca\u5176\u8be6\u7ec6\u6307\u5bfc\u6587\u4ef6\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<figure id=\"attachment_4105\" aria-describedby=\"caption-attachment-4105\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4105\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khai-niem-va-can-cu-phap-ly-cua-bao-cao-tai-chinh-BCTC.png\" alt=\"Kh\u00e1i ni\u1ec7m v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khai-niem-va-can-cu-phap-ly-cua-bao-cao-tai-chinh-BCTC.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khai-niem-va-can-cu-phap-ly-cua-bao-cao-tai-chinh-BCTC-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khai-niem-va-can-cu-phap-ly-cua-bao-cao-tai-chinh-BCTC-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khai-niem-va-can-cu-phap-ly-cua-bao-cao-tai-chinh-BCTC-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khai-niem-va-can-cu-phap-ly-cua-bao-cao-tai-chinh-BCTC-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4105\" class=\"wp-caption-text\">\u8d22\u52a1\u62a5\u8868\u7684\u6982\u5ff5\u548c\u6cd5\u5f8b\u57fa\u7840\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7f16\u5236\u548c\u5217\u62a5\u8d22\u52a1\u62a5\u8868\u6700\u91cd\u8981\u7684\u6cd5\u5f8b\u4f9d\u636e\u662f\u300a2015\u5e74\u4f1a\u8ba1\u6cd5\u300b\u3002\u6b64\u5916\uff0c\u4f01\u4e1a\u901a\u5e38\u8fd8\u4f1a\u9075\u5faa\u4e00\u4e9b\u8be6\u7ec6\u7684\u6307\u5bfc\u6027\u6587\u4ef6\uff0c\u4f8b\u5982\u9002\u7528\u4e8e\u5927\u578b\u4e0a\u5e02\u516c\u53f8\u7684\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u6216\u9002\u7528\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u7684\u7b2c133\/2016\/TT-BTC\u53f7\u901a\u77e5\u3002\u9009\u62e9\u5408\u9002\u7684\u4f1a\u8ba1\u51c6\u5219\u662f\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u6709\u6548\u6027\u7684\u7b2c\u4e00\u6b65\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_bao_cao_tai_chinh_BCTC_quyet_dinh_trong_quan_tri_kiem_toan_va_thue\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u5728\u516c\u53f8\u6cbb\u7406\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a\u5728\u4f01\u4e1a\u6cbb\u7406\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u8fd9\u4e09\u4e2a\u6838\u5fc3\u9886\u57df\u4e2d\u53d1\u6325\u7740\u6838\u5fc3\u4f5c\u7528\uff0c\u662f\u4e0d\u53ef\u6216\u7f3a\u7684\u6570\u636e\u6765\u6e90\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ung_dung_trong_quan_tri_va_dau_tu\"><\/span><b>\u7ba1\u7406\u548c\u6295\u8d44\u9886\u57df\u7684\u5e94\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7ba1\u7406\u5c42\u548c\u6295\u8d44\u8005\u800c\u8a00\uff0c\u8d22\u52a1\u62a5\u8868\u72b9\u5982\u4e00\u4efd\u8def\u7ebf\u56fe\u3002\u901a\u8fc7\u5206\u6790\u8d44\u4ea7\u56de\u62a5\u7387\uff08ROA\uff09\u3001\u51c0\u8d44\u4ea7\u6536\u76ca\u7387\uff08ROE\uff09\u548c\u6bdb\u5229\u7387\u7b49\u6307\u6807\uff0c\u7ba1\u7406\u5c42\u53ef\u4ee5\u8bc4\u4f30\u8d44\u4ea7\u5229\u7528\u6548\u7387\u548c\u5404\u4e1a\u52a1\u677f\u5757\u7684\u76c8\u5229\u80fd\u529b\u3002\u6295\u8d44\u8005\u5219\u5229\u7528\u8fd9\u4e9b\u4fe1\u606f\u6765\u5224\u65ad\u589e\u957f\u6f5c\u529b\u3001\u98ce\u9669\u4ee5\u53ca\u80a1\u7968\u7684\u771f\u5b9e\u4ef7\u503c\uff0c\u4ece\u800c\u51b3\u5b9a\u662f\u5426\u6295\u8d44\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vai_tro_trong_hoat_dong_kiem_toan_doc_lap\"><\/span><b>\u5728\u72ec\u7acb\u5ba1\u8ba1\u4e2d\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5728\u5ba1\u8ba1\u4e2d\uff0c\u8d22\u52a1\u62a5\u8868\u662f\u5ba1\u8ba1\u7684\u4e3b\u8981\u5bf9\u8c61\u3002\u72ec\u7acb\u5ba1\u8ba1\u5e08\u5229\u7528\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u4fe1\u606f\u8bc4\u4f30\u6f5c\u5728\u98ce\u9669\u3001\u786e\u5b9a\u91cd\u8981\u6027\uff0c\u5e76\u5bf9\u8d22\u52a1\u6570\u636e\u7684\u516c\u5141\u6027\u548c\u51c6\u786e\u6027\u53d1\u8868\u610f\u89c1\u3002\u5ba1\u8ba1\u7ed3\u679c\u6709\u52a9\u4e8e\u63d0\u9ad8\u8d22\u52a1\u62a5\u8868\u5bf9\u5916\u90e8\u7528\u6237\u7684\u53ef\u4fe1\u5ea6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_so_cho_quyet_toan_thue_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5229\u7528\u8d22\u52a1\u62a5\u8868\u6838\u5b9e\u7eb3\u7a0e\u4e49\u52a1\u7684\u5c65\u884c\u60c5\u51b5\uff0c\u7279\u522b\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u548c\u589e\u503c\u7a0e\uff08VAT\uff09\u3002\u5c3d\u7ba1\u4f1a\u8ba1\u5229\u6da6\uff08\u8d22\u52a1\u62a5\u8868\u4e0a\u7684\u5229\u6da6\uff09\u4e0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u5b58\u5728\u5dee\u5f02\uff0c\u4f46\u8d22\u52a1\u62a5\u8868\u4ecd\u7136\u662f\u7a0e\u52a1\u673a\u5173\u6838\u5b9e\u5df2\u8bb0\u5f55\u6536\u5165\u548c\u652f\u51fa\u7684\u4e3b\u8981\u4f9d\u636e\u3002\u4f1a\u8ba1\u8bb0\u5f55\u4e0e\u8d22\u52a1\u62a5\u8868\u4e4b\u95f4\u7684\u5dee\u5f02\u53ef\u80fd\u5bfc\u81f4\u6b20\u7a0e\u548c\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_thanh_phan_cot_loi_cua_bo_bao_cao_tai_chinh_BCTC_hoan_chinh\"><\/span><b>\u5b8c\u6574\u8d22\u52a1\u62a5\u8868\u7684\u4e94\u4e2a\u6838\u5fc3\u7ec4\u6210\u90e8\u5206\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u4e00\u5957\u5b8c\u6574\u7684\u8d22\u52a1\u62a5\u8868\u81f3\u5c11\u5305\u62ec\u56db\u4efd\u4e3b\u8981\u62a5\u8868\uff0c\u5e76\u53ef\u6839\u636e\u9700\u8981\u5305\u62ec\u6743\u76ca\u53d8\u52a8\u8868\uff08\u6839\u636e\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd\uff09\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5b8c\u6574\u8d22\u52a1\u62a5\u8868\u76845\u4e2a\u6838\u5fc3\u7ec4\u6210\u90e8\u5206\u6982\u8ff0\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u62a5\u544a\u6807\u9898<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53cd\u601d\u76ee\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5173\u952e\u6307\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5173\u7cfb<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u8868\uff08B01-DN\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u7279\u5b9a\u65f6\u95f4\u70b9\u7684\u8d44\u4ea7\u3001\u8d1f\u503a\u548c\u6743\u76ca\u72b6\u51b5\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73b0\u91d1\u53ca\u73b0\u91d1\u7b49\u4ef7\u7269\u3001\u5b58\u8d27\u3001\u5e94\u6536\u8d26\u6b3e\u3001\u6240\u6709\u8005\u6743\u76ca\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u6d41\u52a8\u6027\u6bd4\u7387\u548c\u6760\u6746\u6bd4\u7387\u7684\u57fa\u7840\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u7ee9\u6548\u62a5\u544a\uff08B02-DN\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u4e00\u6bb5\u65f6\u95f4\u5185\u7684\u76c8\u5229\u80fd\u529b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51c0\u6536\u5165\u3001\u9500\u552e\u6210\u672c\u3001\u7a0e\u524d\u5229\u6da6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u540e\u51c0\u5229\u6da6\u662f\u73b0\u91d1\u6d41\u91cf\u8868\u548c\u6743\u76ca\u53d8\u52a8\u8868\u7684\u8f93\u5165\u9879\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73b0\u91d1\u6d41\u91cf\u8868\uff08B03-DN\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73b0\u91d1\u6d41\u5165\u548c\u6d41\u51fa\u5206\u4e3a\u4e09\u7c7b\u6d3b\u52a8\uff1a\u4e1a\u52a1\u8fd0\u8425\u3001\u6295\u8d44\u548c\u878d\u8d44\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ecf\u8425\u6d3b\u52a8\u4ea7\u751f\u7684\u51c0\u73b0\u91d1\u6d41\u91cf\uff08CFO\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u89e3\u91ca\u5229\u6da6\u548c\u5b9e\u9645\u73b0\u91d1\u6d41\u4e4b\u95f4\u7684\u533a\u522b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff08B09-DN\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bf7\u8be6\u7ec6\u8bf4\u660e\u6240\u91c7\u7528\u7684\u4f1a\u8ba1\u51c6\u5219\u548c\u653f\u7b56\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62a5\u544a\u7684\u4f9d\u636e\u3001\u5173\u952e\u5047\u8bbe\u548c\u4e3b\u8981\u9879\u76ee\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6f84\u6e05\u5e76\u63d0\u9ad8\u4e09\u4efd\u4e3b\u8981\u62a5\u544a\u4e2d\u6570\u636e\u7684\u900f\u660e\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6743\u76ca\u53d8\u52a8\u62a5\u544a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u671f\u95f4\u5404\u9879\u6743\u76ca\u9879\u76ee\u7684\u8be6\u7ec6\u53d8\u5316\u60c5\u51b5\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9e\u6536\u8d44\u672c\u3001\u80a1\u672c\u6ea2\u4ef7\u3001\u7a0e\u540e\u672a\u5206\u914d\u5229\u6da6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b83\u8d77\u5230\u8fde\u63a5\u4e24\u4e2a\u8fde\u7eed\u65f6\u671f\u8d44\u4ea7\u8d1f\u503a\u8868\u7684\u4f5c\u7528\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Bang_can_doi_ke_toan_Balance_sheet\"><\/span><b>\u8d44\u4ea7\u8d1f\u503a\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u8868\u53cd\u6620\u7684\u662f\u516c\u53f8\u5728\u7279\u5b9a\u65f6\u95f4\u70b9\uff08\u901a\u5e38\u4e3a12\u670831\u65e5\u62166\u670830\u65e5\uff09\u7684\u8d22\u52a1\u72b6\u51b5\u3002\u5b83\u9075\u5faa\u7ecf\u5178\u7684\u5e73\u8861\u539f\u5219\uff1a\u8d44\u4ea7 = \u8d1f\u503a + \u6240\u6709\u8005\u6743\u76ca\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_can_bang_tai_san_nguon_von\"><\/span><b>\u5e73\u8861\u539f\u5219\uff1a\u8d44\u4ea7 = \u8d44\u672c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8d44\u4ea7\u6309\u6d41\u52a8\u6027\u9012\u51cf\u7684\u987a\u5e8f\u5217\u793a\uff08\u5148\u5217\u77ed\u671f\u8d44\u4ea7\uff0c\u540e\u5217\u957f\u671f\u8d44\u4ea7\uff09\uff0c\u53cd\u6620\u4f01\u4e1a\u62e5\u6709\u7684\u8d44\u4ea7\u3002\u8d1f\u503a\u548c\u6240\u6709\u8005\u6743\u76ca\u5219\u8868\u660e\u8d44\u4ea7\u7684\u6765\u6e90\uff08\u94f6\u884c\u8d37\u6b3e\u3001\u4f9b\u5e94\u5546\u8d37\u6b3e\u3001\u6240\u6709\u8005\u6743\u76ca\uff09\u3002\u8fd9\u79cd\u5e73\u8861\u5fc5\u987b\u59cb\u7ec8\u4fdd\u6301\uff0c\u5e76\u4e14\u662f\u8d22\u52a1\u62a5\u8868\u51c6\u786e\u6027\u7684\u9996\u8981\u6307\u6807\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_tich_tinh_thanh_khoan_va_kha_nang_thanh_toan\"><\/span><b>\u6d41\u52a8\u6027\u548c\u507f\u4ed8\u80fd\u529b\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u7684\u5404\u9879\u6307\u6807\u5bf9\u4e8e\u8bc4\u4f30\u77ed\u671f\u507f\u503a\u80fd\u529b\u81f3\u5173\u91cd\u8981\uff08\u4f8b\u5982\u8425\u8fd0\u8d44\u672c\u3001\u901f\u52a8\u6bd4\u7387\uff09\u3002\u5982\u679c\u6d41\u52a8\u8d44\u4ea7\/\u6d41\u52a8\u8d1f\u503a\u6bd4\u7387\u8fc7\u4f4e\uff0c\u4f01\u4e1a\u53ef\u80fd\u9762\u4e34\u73b0\u91d1\u77ed\u7f3a\uff0c\u96be\u4ee5\u5c65\u884c\u77ed\u671f\u503a\u52a1\u3002\u8fd9\u662f\u5ba1\u8ba1\u5e08\u548c\u503a\u6743\u4eba\u5728\u5ba1\u9605\u8d22\u52a1\u62a5\u8868\u65f6\u5fc5\u987b\u7279\u522b\u5173\u6ce8\u7684\u5173\u952e\u4fe1\u606f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_ket_qua_hoat_dong_kinh_doanh_Income_statement\"><\/span><b>\u635f\u76ca\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u635f\u76ca\u8868\uff08P&amp;L\u62a5\u544a\uff09\u8861\u91cf\u516c\u53f8\u5728\u4e00\u6bb5\u65f6\u95f4\u5185\u7684\u4e1a\u7ee9\u3002\u5b83\u901a\u8fc7\u6bd4\u8f83\u6536\u5165\u548c\u5404\u79cd\u7c7b\u578b\u7684\u652f\u51fa\uff0c\u53cd\u6620\u516c\u53f8\u7684\u5b9e\u9645\u76c8\u5229\u80fd\u529b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u62a5\u544a\u65e8\u5728\u4ece\u9500\u552e\u6536\u5165\u548c\u670d\u52a1\u6536\u5165\u4e2d\u6263\u9664\u9500\u552e\u6210\u672c\u3001\u8fd0\u8425\u8d39\u7528\u3001\u8d22\u52a1\u8d39\u7528\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u6700\u7ec8\u5f97\u51fa\u7a0e\u540e\u51c0\u5229\u6da6\u3002\u8fd9\u5bf9\u6295\u8d44\u8005\u800c\u8a00\u81f3\u5173\u91cd\u8981\uff0c\u56e0\u4e3a\u5b83\u53cd\u6620\u4e86\u516c\u53f8\u521b\u9020\u4ef7\u503c\u7684\u80fd\u529b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_luu_chuyen_tien_te_Cash_flow_statement\"><\/span><b>\u73b0\u91d1\u6d41\u91cf\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73b0\u91d1\u6d41\u91cf\u8868\u662f\u8d22\u52a1\u62a5\u8868\u4e2d\u81f3\u5173\u91cd\u8981\u4f46\u5e38\u88ab\u4f4e\u4f30\u7684\u7ec4\u6210\u90e8\u5206\uff0c\u5b83\u80fd\u6700\u51c6\u786e\u5730\u53cd\u6620\u516c\u53f8\u521b\u9020\u73b0\u91d1\u7684\u80fd\u529b\u3002\u5b83\u89e3\u91ca\u4e86\u4e3a\u4ec0\u4e48\u4f1a\u8ba1\u5229\u6da6\uff08\u57fa\u4e8e\u635f\u76ca\u8868\uff09\u4e0e\u5f53\u671f\u5b9e\u9645\u73b0\u91d1\u589e\u51cf\u989d\u5b58\u5728\u5dee\u5f02\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u62a5\u544a\u5c06\u73b0\u91d1\u6d41\u5206\u4e3a\u4e09\u5927\u7c7b\u6d3b\u52a8\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9996\u5e2d\u8d22\u52a1\u5b98\uff08CFO\uff09\uff1a\u6838\u5fc3\u4e1a\u52a1\u7684\u73b0\u91d1\u6d41\uff0c\u901a\u5e38\u662f\u8861\u91cf\u8d22\u52a1\u72ec\u7acb\u6027\u7684\u6700\u91cd\u8981\u6307\u6807\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8d44\u6d3b\u52a8\uff08CFI\uff09\uff1a\u4e0e\u8d2d\u4e70\u3001\u5904\u7f6e\u56fa\u5b9a\u8d44\u4ea7\u6216\u91d1\u878d\u6295\u8d44\u76f8\u5173\u7684\u73b0\u91d1\u6d41\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u6d3b\u52a8\uff08CFF\uff09\uff1a\u53d1\u884c\/\u56de\u8d2d\u80a1\u7968\u3001\u501f\u6b3e\/\u507f\u8fd8\u503a\u52a1\u4ea7\u751f\u7684\u73b0\u91d1\u6d41\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ban_thuyet_minh_bao_cao_tai_chinh\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u9644\u6ce8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u662f\u89e3\u8bfb\u4e09\u5927\u4e3b\u8981\u62a5\u8868\u4e2d\u67af\u71e5\u6570\u636e\u7684\u4e0d\u53ef\u6216\u7f3a\u7684\u201c\u8bd1\u8005\u201d\u3002\u6839\u636e\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u7b2c21\u53f7\uff08VAS 21\uff09\uff0c\u9644\u6ce8\u63d0\u4f9b\u6709\u5173\u62a5\u8868\u7f16\u5236\u4f9d\u636e\u3001\u6240\u91c7\u7528\u7684\u91cd\u8981\u4f1a\u8ba1\u653f\u7b56\u4ee5\u53ca\u5bf9\u5927\u989d\u4f59\u989d\u6216\u5f02\u5e38\u6ce2\u52a8\u9879\u76ee\u7684\u8be6\u7ec6\u89e3\u91ca\u3002<\/span><\/p>\n<figure id=\"attachment_4102\" aria-describedby=\"caption-attachment-4102\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4102\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-thuyet-minh-bao-cao-tai-chinh.png\" alt=\"B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-thuyet-minh-bao-cao-tai-chinh.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-thuyet-minh-bao-cao-tai-chinh-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-thuyet-minh-bao-cao-tai-chinh-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-thuyet-minh-bao-cao-tai-chinh-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-thuyet-minh-bao-cao-tai-chinh-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4102\" class=\"wp-caption-text\">\u8d22\u52a1\u62a5\u8868\u9644\u6ce8<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4f8b\u5982\uff0c\u4f1a\u8ba1\u7cfb\u7edf\u9644\u6ce8\u4f1a\u9610\u660e\u6298\u65e7\u65b9\u6cd5\u3001\u51c6\u5907\u91d1\u8ba1\u63d0\u57fa\u7840\u6216\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8be6\u60c5\u3002\u5ba1\u8ba1\u5e08\u548c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u5458\u4f1a\u91cd\u70b9\u5173\u6ce8\u8fd9\u4e00\u90e8\u5206\uff0c\u4ee5\u6536\u96c6\u4fe1\u606f\u6765\u8bc4\u4f30\u98ce\u9669\u548c\u8c03\u6574\u7a0e\u6b3e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_thay_doi_von_chu_so_huu\"><\/span><b>\u6743\u76ca\u53d8\u52a8\u62a5\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u6839\u636e\u7b2c133\u53f7\u901a\u77e5\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u5fc5\u987b\u7f16\u5236\u6743\u76ca\u53d8\u52a8\u62a5\u544a\uff0c\u4f46\u6839\u636e\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\uff0c\u6743\u76ca\u53d8\u52a8\u62a5\u544a\u662f\u8d22\u52a1\u62a5\u8868\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002\u5b83\u8be6\u7ec6\u5217\u793a\u4e86\u62a5\u544a\u671f\u5185\u5404\u9879\u6743\u76ca\u9879\u76ee\u7684\u53d8\u52a8\u60c5\u51b5\uff08\u4f8b\u5982\uff0c\u7a0e\u540e\u5229\u6da6\u5206\u914d\u3001\u51fa\u8d44\u989d\u589e\u52a0\/\u51cf\u5c11\u3001\u589e\u53d1\u80a1\u4efd\u7b49\uff09\u3002\u8be5\u62a5\u544a\u663e\u8457\u63d0\u9ad8\u4e86\u8d22\u52a1\u62a5\u8868\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chuan_muc_va_quy_dinh_ve_lap_va_trinh_bay_bao_cao_tai_chinh_BCTC\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u548c\u5217\u62a5\u7684\u6807\u51c6\u548c\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u5e76\u975e\u968f\u610f\u4e4b\u4e3e\uff0c\u800c\u5fc5\u987b\u9075\u5faa\u4e00\u5957\u590d\u6742\u7684\u6807\u51c6\u548c\u6cd5\u5f8b\u6cd5\u89c4\u3002\u8d22\u52a1\u62a5\u8868\u7684\u6709\u6548\u6027\u548c\u53ef\u9760\u6027\u5b8c\u5168\u53d6\u51b3\u4e8e\u662f\u5426\u9075\u5b88\u8fd9\u4e9b\u89c4\u5219\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_ke_toan_viet_nam_VAS_va_cac_thong_tu_huong_dan\"><\/span><b>\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u53ca\u6307\u5bfc\u6027\u901a\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u91c7\u7528\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u4f53\u7cfb\uff0c\u8be5\u4f53\u7cfb\u5305\u542b\u591a\u5e74\u6765\u53d1\u5e03\u768426\u9879\u51c6\u5219\u3002VAS\u89c4\u5b9a\u4e86\u5728\u8d22\u52a1\u62a5\u8868\u4e2d\u786e\u8ba4\u3001\u8ba1\u91cf\u548c\u5217\u62a5\u7ecf\u6d4e\u4ea4\u6613\u7684\u539f\u5219\u3001\u65b9\u6cd5\u548c\u8981\u6c42\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tu_2002014tt-btc_va_thong_tu_1332016tt-btc\"><\/span><b>\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u548c\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u51fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e24\u4efd\u4e3b\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u5176\u4e2d\u5bf9\u516c\u53f8\u4f1a\u8ba1\u5236\u5ea6\u548c\u8d22\u52a1\u62a5\u544a\u6a21\u677f\u63d0\u4f9b\u4e86\u8be6\u7ec6\u7684\u6307\u5bfc\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u4e0e\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u51fd\u5bf9\u6bd4\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u901a\u51fd 200\/2014\/TT-BTC<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u51fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e3b\u9898<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9664\u4e2d\u5c0f\u4f01\u4e1a\u5916\uff0c\u6240\u6709\u884c\u4e1a\u7684\u4f01\u4e1a\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\uff08SME\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK\u7cfb\u7edf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be6\u7ec6\u3001\u5b8c\u6574\u4e14\u5f3a\u5236\u6027\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b80\u5316\u5e76\u7075\u6d3b\u5730\u5f00\u8bbe\u4e8c\u7ea7\u8d26\u6237\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u6a21\u677f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5168\u90e8 5 \u4efd\u62a5\u544a\u5747\u5305\u542b\u5728\u5185\uff08\u5305\u62ec\u80a1\u6743\u53d8\u5316\u62a5\u544a\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7cbe\u7b80\u7b80\u5316\uff0c\u53ea\u6709 4 \u4e2a\u4e3b\u8981\u62a5\u544a\uff08\u6743\u76ca\u53d8\u5316\u62a5\u544a\u4e0d\u662f\u5f3a\u5236\u6027\u7684\uff09\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u786e\u5b9a\u6b63\u786e\u7684\u6bd4\u4f8b\u5c3a\uff0c\u4ee5\u4fbf\u9009\u62e9\u5408\u9002\u7684\u901a\u5219\u6765\u7f16\u5236\u8d22\u52a1\u62a5\u8868\uff0c\u4ece\u800c\u4ece\u4e00\u5f00\u59cb\u5c31\u907f\u514d\u51fa\u9519\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_ky_bao_cao_va_thoi_han_nop\"><\/span><b>\u5173\u4e8e\u62a5\u544a\u671f\u9650\u548c\u622a\u6b62\u65e5\u671f\u7684\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a\u671f\u901a\u5e38\u4e3a\u5e74\u5ea6\u4f1a\u8ba1\u671f\u95f4\uff08\u622a\u81f312\u670831\u65e5\uff09\u3002\u6839\u636e2015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u7b2c\u4e00\u767e\u96f6\u4e5d\u6761\u7b2c\u4e09\u6b3e\u7684\u89c4\u5b9a\uff0c\u4f1a\u8ba1\u4e3b\u4f53\u5e94\u5f53\u5728\u4f1a\u8ba1\u5e74\u5ea6\u7ed3\u675f\u540e90\u65e5\u5185\u5411\u4e3b\u7ba1\u56fd\u5bb6\u673a\u5173\u63d0\u4ea4\u8d22\u52a1\u62a5\u544a\u3002\u5bf9\u4e8e\u4e0a\u5e02\u516c\u53f8\u800c\u8a00\uff0c\u8bc1\u5238\u6cd5\u5bf9\u5b63\u5ea6\u8d22\u52a1\u62a5\u544a\u7684\u89c4\u5b9a\u66f4\u4e3a\u4e25\u683c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_nguoi_lap_va_kiem_tra\"><\/span><b>\u7f16\u5236\u4eba\u548c\u68c0\u67e5\u4eba\u7684\u804c\u8d23<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6cd5\u5b9a\u4ee3\u8868\u4eba\uff08\u901a\u5e38\u662f\u8463\u4e8b\uff09\u548c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u4e3b\u8981\u8d1f\u8d23\u8d22\u52a1\u62a5\u8868\u7684\u51c6\u786e\u6027\u548c\u5408\u6cd5\u6027\u3002\u9996\u5e2d\u4f1a\u8ba1\u5e08\u5fc5\u987b\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u7684\u7f16\u5236\u7b26\u5408\u4f1a\u8ba1\u51c6\u5219\u548c\u6cd5\u89c4\uff0c\u4e14\u8ba1\u7b97\u51c6\u786e\u65e0\u8bef\uff0c\u800c\u6cd5\u5b9a\u4ee3\u8868\u4eba\u5219\u627f\u62c5\u6700\u7ec8\u7684\u6cd5\u5f8b\u8d23\u4efb\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_bao_cao_tai_chinh_BCTC_trong_phan_tich_va_ra_quyet_dinh\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u5728\u5206\u6790\u548c\u51b3\u7b56\u4e2d\u7684\u5e94\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u7684\u5b9e\u9645\u4ef7\u503c\u5728\u4e8e\u80fd\u591f\u5c06\u5176\u5206\u6790\u6210\u6709\u610f\u4e49\u7684\u8d22\u52a1\u6307\u6807\uff0c\u4ece\u800c\u652f\u6301\u5bf9\u4f01\u4e1a\u4e1a\u7ee9\u548c\u98ce\u9669\u8fdb\u884c\u5168\u9762\u8bc4\u4f30\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_tai_chinh_bang_cac_nhom_chi_tieu\"><\/span><b>\u5229\u7528\u6307\u6807\u7ec4\u8fdb\u884c\u8d22\u52a1\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5206\u6790\u6d89\u53ca\u4f7f\u7528\u8d22\u52a1\u6bd4\u7387\u6765\u8bc4\u4f30\u76c8\u5229\u80fd\u529b\u3001\u507f\u4ed8\u80fd\u529b\u3001\u8fd0\u8425\u6548\u7387\u548c\u8d22\u52a1\u7ed3\u6784\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_kha_nang_sinh_loi\"><\/span><b>\u76c8\u5229\u80fd\u529b\u6307\u6807<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6307\u6807\u4e3b\u8981\u6765\u6e90\u4e8e\u635f\u76ca\u8868\u548c\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u7684\u6743\u76ca\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u76c8\u5229\u652f\u51fa\u7ec4\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76ee\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8ba1\u7b97\u516c\u5f0f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u610f\u4e49<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u56de\u62a5\u7387 (ROA)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u540e\u51c0\u5229\u6da6\/\u5e73\u5747\u603b\u8d44\u4ea7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u53f8\u603b\u8d44\u4ea7\u7684\u76c8\u5229\u80fd\u529b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51c0\u8d44\u4ea7\u6536\u76ca\u7387\uff08ROE\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u540e\u51c0\u5229\u6da6\/\u5e73\u5747\u6743\u76ca<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6240\u6709\u8005\u6743\u76ca\u7684\u6f5c\u5728\u56de\u62a5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bdb\u5229\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bdb\u5229\u6da6\/\u51c0\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6838\u5fc3\u751f\u4ea7\u548c\u4e1a\u52a1\u8fd0\u8425\u7684\u6548\u7387\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5206\u6790\u8fd9\u4e9b\u6307\u6807\u5728\u5404\u4e2a\u8d22\u52a1\u62a5\u544a\u671f\u5185\u7684\u8d8b\u52bf\uff0c\u6709\u52a9\u4e8e\u53d1\u73b0\u4e1a\u52a1\u6218\u7565\u548c\u6210\u672c\u7ba1\u7406\u6548\u7387\u7684\u53d8\u5316\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_ve_co_cau_tai_chinh_don_bay\"><\/span><b>\u8d22\u52a1\u7ed3\u6784\uff08\u6760\u6746\uff09\u6307\u6807<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u7ec4\u6307\u6807\u8bc4\u4f30\u4e86\u503a\u52a1\u548c\u6743\u76ca\u5728\u8d44\u4ea7\u878d\u8d44\u4e2d\u7684\u4f7f\u7528\u7a0b\u5ea6\u3002\u8f83\u9ad8\u7684\u503a\u52a1\u6743\u76ca\u6bd4\u7387\u53ef\u80fd\u9884\u793a\u7740\u91cd\u5927\u7684\u8d22\u52a1\u98ce\u9669\uff0c\u8fd9\u662f\u6295\u8d44\u8005\u548c\u94f6\u884c\u5728\u8bc4\u4f30\u8d22\u52a1\u62a5\u8868\u65f6\u5fc5\u987b\u8b66\u60d5\u7684\u5173\u952e\u4fe1\u53f7\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_trong_cong_tac_kiem_toan_danh_gia_rui_ro\"><\/span><b>\u5728\u5ba1\u8ba1\uff08\u98ce\u9669\u8bc4\u4f30\uff09\u4e2d\u7684\u5e94\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5229\u7528\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5206\u6790\u7a0b\u5e8f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6a2a\u5411\u5206\u6790\uff1a\u6bd4\u8f83\u4e0d\u540c\u5e74\u4efd\u7684\u8d22\u52a1\u62a5\u8868\u9879\u76ee\uff0c\u4ee5\u53d1\u73b0\u5f02\u5e38\u6ce2\u52a8\uff08\u4f8b\u5982\uff0c\u6536\u5165\u589e\u957f 50%\uff0c\u4f46\u9500\u552e\u6210\u672c\u4ec5\u589e\u957f 51%\uff0c\u8fd9\u8868\u660e\u5b58\u5728\u9500\u552e\u6210\u672c\u6838\u7b97\u4e0d\u8db3\u7684\u98ce\u9669\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5782\u76f4\u5206\u6790\uff1a\u6bd4\u8f83\u4e0d\u540c\u9879\u76ee\u7684\u6bd4\u4f8b\uff08\u4f8b\u5982\uff0c\u9500\u552e\u8d39\u7528\u5360\u6536\u5165\u7684\u6bd4\u4f8b\u5f02\u5e38\u9ad8\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u5f02\u5e38\u60c5\u51b5\u4e3a\u5ba1\u8ba1\u4eba\u5458\u63d0\u4f9b\u4e86\u8bc6\u522b\u91cd\u5927\u9519\u62a5\u9ad8\u98ce\u9669\u9886\u57df\u7684\u4f9d\u636e\uff0c\u4ece\u800c\u8c03\u6574\u5ba1\u8ba1\u8303\u56f4\u548c\u7a0b\u5e8f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_trong_ke_toan_thue_quyet_toan_thue_TNDN\"><\/span><b>\u7a0e\u52a1\u4f1a\u8ba1\u5e94\u7528\uff08\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u524d\u6240\u8ff0\uff0c\u8d22\u52a1\u62a5\u8868\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u8d77\u70b9\u3002\u7a0e\u52a1\u4f1a\u8ba1\u5e08\u9700\u8981\u5c06\u7a0e\u524d\u4f1a\u8ba1\u5229\u6da6\uff08\u6765\u81ea\u635f\u76ca\u8868\uff09\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u4e2d\u5173\u4e8e\u53ef\u6263\u9664\u548c\u4e0d\u53ef\u6263\u9664\u8d39\u7528\u7684\u89c4\u5b9a\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u5982\uff1a\u8d22\u52a1\u62a5\u8868\u4e2d\u8bb0\u5f55\u7684\u5229\u606f\u652f\u51fa\u662f\u6709\u6548\u7684\uff0c\u4f46\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\uff0c\u5982\u679c\u8d85\u8fc7\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\uff09\u89c4\u5b9a\u7684\u9650\u989d\uff0c\u5219\u53ef\u80fd\u4e0d\u4e88\u8ba4\u53ef\uff08\u6210\u4e3a\u4e0d\u53ef\u6263\u9664\u7684\u652f\u51fa\uff09\u3002\u6b64\u9879\u8c03\u6574\u5fc5\u987b\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u660e\u786e\u5217\u660e\uff0c\u5e76\u4e14\u5fc5\u987b\u4f5c\u4e3a\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u7684\u8d22\u52a1\u62a5\u8868\u7684\u7ec4\u6210\u90e8\u5206\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_va_luu_y_quan_trong_khi_lap_bao_cao_tai_chinh_BCTC\"><\/span><b>\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u65f6\u5e38\u89c1\u7684\u9519\u8bef\u548c\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u5f80\u5f80\u9762\u4e34\u8bf8\u591a\u6311\u6218\u548c\u5e38\u89c1\u9519\u8bef\uff0c\u56e0\u6b64\u4f1a\u8ba1\u5e08\u9700\u8981\u5177\u5907\u4e30\u5bcc\u7684\u7ecf\u9a8c\u624d\u80fd\u5e94\u5bf9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_sot_trong_viec_ap_dung_nguyen_tac_ke_toan\"><\/span><b>\u4f1a\u8ba1\u539f\u5219\u5e94\u7528\u4e2d\u7684\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5e38\u89c1\u7684\u9519\u8bef\u662f\u8fdd\u53cd\u6743\u8d23\u53d1\u751f\u5236\u539f\u5219\u3002\u4f8b\u5982\uff0c\u5728\u8d27\u7269\/\u670d\u52a1\u4ea4\u4ed8\u4e4b\u524d\uff0c\u5f00\u5177\u53d1\u7968\u540e\u7acb\u5373\u786e\u8ba4\u6536\u5165\uff1b\u6216\u8005\u76f8\u53cd\uff0c\u672a\u80fd\u786e\u8ba4\u5e94\u8ba1\u8d39\u7528\u3002\u8fd9\u79cd\u9519\u8bef\u4f1a\u4e25\u91cd\u5f71\u54cd\u8d22\u52a1\u62a5\u8868\u5229\u6da6\u7684\u51c6\u786e\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Van_de_phan_loai_va_trinh_bay\"><\/span><b>\u5206\u7c7b\u548c\u5448\u73b0\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c06\u6d41\u52a8\u8d44\u4ea7\u4e0e\u957f\u671f\u8d44\u4ea7\uff08\u6216\u77ed\u671f\u8d1f\u503a\u4e0e\u957f\u671f\u8d1f\u503a\uff09\u9519\u8bef\u5206\u7c7b\u662f\u4e00\u79cd\u5e38\u89c1\u9519\u8bef\uff0c\u5c24\u5176\u662f\u5728\u8d37\u6b3e\u65b9\u9762\u3002\u8fd9\u4f1a\u6539\u53d8\u6d41\u52a8\u6bd4\u7387\uff0c\u8bef\u5bfc\u8d22\u52a1\u62a5\u8868\u4f7f\u7528\u8005\u5bf9\u516c\u53f8\u507f\u8fd8\u77ed\u671f\u503a\u52a1\u80fd\u529b\u7684\u5224\u65ad\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thao_tung_so_lieu_va_rui_ro_gian_lan\"><\/span><b>\u6570\u636e\u7be1\u6539\u548c\u6b3a\u8bc8\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u867d\u7136\u8fd9\u79cd\u60c5\u51b5\u5f88\u5c11\u89c1\uff0c\u4f46\u6709\u4e9b\u4f01\u4e1a\u4f1a\u6545\u610f\u7be1\u6539\u8d22\u52a1\u62a5\u544a\u4e2d\u7684\u6570\u636e\uff0c\u4ee5\u201c\u7f8e\u5316\u201d\u8d22\u52a1\u62a5\u8868\u6216\u4f18\u5316\u7a0e\u52a1\u5904\u7406\u3002\u5e38\u89c1\u7684\u65b9\u6cd5\u5305\u62ec\uff1a<\/span><\/p>\n<figure id=\"attachment_4106\" aria-describedby=\"caption-attachment-4106\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4106\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-luu-y-quan-trong-khi-lap-bao-cao-tai-chinh-BCTC.png\" alt=\"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-luu-y-quan-trong-khi-lap-bao-cao-tai-chinh-BCTC.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-luu-y-quan-trong-khi-lap-bao-cao-tai-chinh-BCTC-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-luu-y-quan-trong-khi-lap-bao-cao-tai-chinh-BCTC-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-luu-y-quan-trong-khi-lap-bao-cao-tai-chinh-BCTC-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-luu-y-quan-trong-khi-lap-bao-cao-tai-chinh-BCTC-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4106\" class=\"wp-caption-text\">\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u65f6\u5e38\u89c1\u7684\u9519\u8bef\u548c\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u786e\u8ba4\uff08\u6536\u5165\u786e\u8ba4\uff09\u53d1\u751f\u5f97\u592a\u65e9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e93\u5b58\u865a\u589e\u88ab\u7528\u6765\u964d\u4f4e\u9500\u552e\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u80fd\u4e3a\u574f\u8d26\u6216\u5b58\u8d27\u51cf\u503c\u8ba1\u63d0\u8db3\u591f\u7684\u51c6\u5907\u91d1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u548c\u7a0e\u52a1\u673a\u5173\u91c7\u7528\u590d\u6742\u7684\u6280\u672f\u6765\u68c0\u6d4b\u8d22\u52a1\u62a5\u8868\u64cd\u7eb5\u7684\u8ff9\u8c61\uff0c\u5305\u62ec\u5206\u6790\u671f\u672b\u7684\u5927\u989d\u4ea4\u6613\u3001\u68c0\u67e5\u5173\u952e\u4f1a\u8ba1\u4f30\u8ba1\u4ee5\u53ca\u4e0e\u5176\u4ed6\u72ec\u7acb\u6570\u636e\u6765\u6e90\u8fdb\u884c\u4ea4\u53c9\u6838\u5bf9\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6cd5\u5f8b\u548c\u7a0e\u52a1\u5e94\u7528\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f4\u63a5\u5e94\u7528\u9886\u57df<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u5f71\u54cd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8ba1\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7f16\u5236\u3001\u5448\u62a5\u548c\u62ab\u9732\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u5e76\u5efa\u7acb\u5171\u540c\u6846\u67b6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 200\/2014\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4f1a\u8ba1\u7cfb\u7edf\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u8868\u683c\u548c\u4f1a\u8ba1\u65b9\u6cd5\u7684\u8be6\u7ec6\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u53ef\u6263\u9664\/\u4e0d\u53ef\u6263\u9664\u7684\u8d39\u7528\uff0c\u8fd9\u5c06\u5bfc\u81f4\u4f1a\u8ba1\u5229\u6da6\u7684\u8c03\u6574\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9650\u5236\u5229\u606f\u652f\u51fa\u4f1a\u5f71\u54cd\u8d22\u52a1\u62a5\u8868\u635f\u76ca\u8868\u4e2d\u7684\u8d22\u52a1\u6210\u672c\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5bf9\u6cd5\u5f8b\u6cd5\u89c4\u7684\u900f\u5f7b\u7406\u89e3\u548c\u5b9e\u8df5\u7ecf\u9a8c\u7684\u5e94\u7528\u662f\u7f16\u5236\u4e00\u5957\u65e2\u51c6\u786e\u53c8\u80fd\u5b9e\u73b0\u7a0e\u52a1\u4f18\u5316\u7684\u8d22\u52a1\u62a5\u8868\u7684\u5173\u952e\u56e0\u7d20\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u4e0d\u4ec5\u4ec5\u662f\u4e00\u7cfb\u5217\u6570\u5b57\uff0c\u66f4\u662f\u771f\u5b9e\u3001\u5168\u9762\u53cd\u6620\u4f01\u4e1a\u7ecf\u8425\u548c\u8d22\u52a1\u72b6\u51b5\u7684\u9c9c\u6d3b\u8bc1\u636e\u3002\u4ece\u4f1a\u8ba1\u89d2\u5ea6\u6765\u770b\uff0c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9700\u8981\u4e00\u4e1d\u4e0d\u82df\u7684\u7ec6\u8282\u628a\u63a7\u548c\u4e25\u683c\u9075\u5b88\u5404\u9879\u51c6\u5219\uff1b\u4ece\u5ba1\u8ba1\u89d2\u5ea6\u6765\u770b\uff0c\u8d22\u52a1\u62a5\u8868\u7528\u4e8e\u8bc4\u4f30\u98ce\u9669\u548c\u786e\u8ba4\u5176\u5408\u7406\u6027\uff1b\u4ece\u7a0e\u52a1\u89d2\u5ea6\u6765\u770b\uff0c\u8d22\u52a1\u62a5\u8868\u662f\u786e\u5b9a\u4f01\u4e1a\u5bf9\u56fd\u5bb6\u8d22\u653f\u5e94\u5c3d\u7eb3\u7a0e\u4e49\u52a1\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u4e00\u4f4d\u53ef\u9760\u7684\u5408\u4f5c\u4f19\u4f34\u6765\u786e\u4fdd\u8d22\u52a1\u62a5\u544a\u7684\u51c6\u786e\u6027\u3001\u900f\u660e\u5ea6\u548c\u7a0e\u52a1\u4f18\u5316\uff0c\u8bf7\u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accountant Network\u3002MAN \u63d0\u4f9b <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5168\u989d\u7a0e\u52a1\u4f1a\u8ba1 <\/span><\/a><span style=\"font-weight: 400;\">\u4ee5\u53ca\u6df1\u5165\u7684\u8d22\u52a1\u54a8\u8be2\uff0c\u5e2e\u52a9\u4f01\u4e1a\u63a7\u5236\u98ce\u9669\u3001\u4f18\u5316\u6210\u672c\u5e76\u63d0\u9ad8\u7ba1\u7406\u6548\u7387\u3002\u4e0d\u8981\u7b49\u5230\u98ce\u9669\u51fa\u73b0\u624d\u91c7\u53d6\u884c\u52a8\u2014\u2014\u8ba9 MAN \u6210\u4e3a\u60a8\u7684\u5408\u4f5c\u4f19\u4f34\uff0c\u5c06\u8d22\u52a1\u548c\u7a0e\u52a1\u5408\u89c4\u8f6c\u5316\u4e3a\u7ade\u4e89\u4f18\u52bf\u3002<\/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>MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/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;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00e0 b\u1ee9c tranh t\u1ed5ng th\u1ec3 ph\u1ea3n \u00e1nh s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng cho qu\u1ea3n tr\u1ecb, ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf. Vi\u1ec7c l\u1eadp BCTC kh\u00f4ng ch\u1ec9 nh\u1eb1m tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4101","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4101"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4101\/revisions"}],"predecessor-version":[{"id":4529,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4101\/revisions\/4529"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4103"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}