{"id":5245,"date":"2026-03-12T01:50:37","date_gmt":"2026-03-12T08:50:37","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5245"},"modified":"2026-03-12T01:50:37","modified_gmt":"2026-03-12T08:50:37","slug":"cach-lap-thuyet-minh-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/","title":{"rendered":"\u5982\u4f55\u6309\u7167\u7b2c200\u53f7\u548c\u7b2c133\u53f7\u901a\u77e5\u7f16\u5236\u6807\u51c6\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u662f\u89e3\u91ca\u8d44\u4ea7\u8d1f\u503a\u8868\u6216\u5229\u6da6\u8868\u4e2d\u6570\u636e\u7684\u5fc5\u8981\u7a0b\u5e8f\u3002\u6839\u636e\u7a0e\u52a1\u603b\u5c40\u7684\u6570\u636e\uff0c\u8d85\u8fc7351\u5bb6\u4f01\u4e1a\u56e0\u9644\u6ce8\u4e0d\u6e05\u6670\u6216\u4e0d\u51c6\u786e\u800c\u88ab\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c116\u6761 <\/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;\">\u901a\u51fd 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u662f\u8d22\u52a1\u62a5\u8868\u4e0d\u53ef\u6216\u7f3a\u7684\u7ec4\u6210\u90e8\u5206\u3002\u5b83\u4eec\u662f\u7a0e\u52a1\u673a\u5173\u548c\u5ba1\u8ba1\u4eba\u5458\u8bc4\u4f30\u516c\u53f8\u8d22\u52a1\u72b6\u51b5\u51c6\u786e\u6027\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002\u8ba9\u6211\u4eec\u4e00\u8d77\u6765\u63a2\u8ba8\u4fdd\u62a4\u516c\u53f8\u6743\u76ca\u7684\u5177\u4f53\u6b65\u9aa4\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\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Thuyet_minh_bao_cao_tai_chinh_la_gi_Dan_dan_phap_luat_hien_hanh\" >\u4ec0\u4e48\u662f\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff1f\u8bf7\u53c2\u9605\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/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\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Muc_dich_cot_loi_khi_thuc_hien_cach_lap_thuyet_minh_bao_cao_tai_chinh\" >\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u62ab\u9732\u7684\u6838\u5fc3\u76ee\u7684\u3002<\/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\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Cach_lap_thuyet_minh_bao_cao_tai_chinh_Cac_buoc_chuan_bi_du_lieu\" >\u5982\u4f55\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff1a\u6570\u636e\u51c6\u5907\u6b65\u9aa4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Thu_thap_du_lieu_tu_cac_bao_cao_lien_quan\" >\u4ece\u76f8\u5173\u62a5\u544a\u4e2d\u6536\u96c6\u6570\u636e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Kiem_tra_tinh_khop_dung_cua_so_lieu_dau_ky_va_cuoi_ky\" >\u6838\u5b9e\u8d77\u59cb\u6570\u5b57\u548c\u7ed3\u675f\u6570\u5b57\u7684\u51c6\u786e\u6027\u3002<\/a><\/li><\/ul><\/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\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Cau_truc_va_huong_dan_chi_tiet_cach_lap_thuyet_minh_bao_cao_tai_chinh_Mau_B09-DN\" >\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff08B09-DN \u8868\u683c\uff09\u7684\u7f16\u5236\u7ed3\u6784\u548c\u8be6\u7ec6\u8bf4\u660e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Phan_1_Dac_diem_hoat_dong_cua_doanh_nghiep\" >\u7b2c\u4e00\u90e8\u5206\uff1a\u4e1a\u52a1\u8fd0\u8425\u7684\u7279\u70b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Phan_2_Ky_ke_toan_don_vi_tien_te_su_dung_trong_ke_toan\" >\u7b2c\u4e8c\u90e8\u5206\uff1a\u4f1a\u8ba1\u671f\u95f4\u3001\u4f1a\u8ba1\u8d27\u5e01<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Phan_3_Chuan_muc_ke_toan_va_Che_do_ke_toan_ap_dung\" >\u7b2c\u4e09\u90e8\u5206\uff1a\u4f1a\u8ba1\u51c6\u5219\u548c\u9002\u7528\u7684\u4f1a\u8ba1\u5236\u5ea6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Phan_4_Cac_chinh_sach_ke_toan_ap_dung\" >\u7b2c\u56db\u90e8\u5206\uff1a\u9002\u7528\u7684\u4f1a\u8ba1\u653f\u7b56<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Cach_lap_thuyet_minh_bao_cao_tai_chinh_cho_phan_giai_trinh_so_lieu_chi_tiet\" >\u5982\u4f55\u7f16\u5199\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff0c\u7279\u522b\u662f\u8be6\u7ec6\u6570\u636e\u8bf4\u660e\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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Chi_tiet_tien_va_cac_khoan_tuong_duong_tien\" >\u73b0\u91d1\u53ca\u73b0\u91d1\u7b49\u4ef7\u7269\u8be6\u60c5<\/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\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Phan_tich_no_phai_thu_va_no_phai_tra\" >\u5e94\u6536\u8d26\u6b3e\u548c\u5e94\u4ed8\u8d26\u6b3e\u5206\u6790<\/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\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Bien_dong_von_chu_so_huu\" >\u6743\u76ca\u53d8\u5316<\/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\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Cac_loi_thuong_gap_va_luu_y_dac_biet_trong_cach_lap_thuyet_minh_bao_cao_tai_chinh\" >\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u65f6\u5e38\u89c1\u7684\u9519\u8bef\u548c\u7279\u6b8a\u6ce8\u610f\u4e8b\u9879\u3002<\/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\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Ung_dung_cong_nghe_va_phan_mem_trong_cach_lap_thuyet_minh_bao_cao_tai_chinh\" >\u5728\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u89e3\u91ca\u65f6\u8fd0\u7528\u6280\u672f\u548c\u8f6f\u4ef6\u3002<\/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\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Tam_quan_trong_cua_kiem_toan_doi_voi_cach_lap_thuyet_minh_bao_cao_tai_chinh\" >\u5ba1\u8ba1\u5728\u8d22\u52a1\u62a5\u8868\u62ab\u9732\u7f16\u5236\u4e2d\u7684\u91cd\u8981\u6027\u3002<\/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\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Phan_tich_chi_tiet_so_lieu_minh_hoa_trong_thuyet_minh\" >\u5bf9\u8bf4\u660e\u4e2d\u7684\u793a\u4f8b\u6570\u636e\u8fdb\u884c\u8be6\u7ec6\u5206\u6790\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_cach_lap_thuyet_minh_bao_cao_tai_chinh\" >\u5173\u4e8e\u5982\u4f55\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Doanh_nghiep_sieu_nho_co_can_thuyet_minh_khong\" >\u5fae\u578b\u4f01\u4e1a\u9700\u8981\u62ab\u9732\u4fe1\u606f\u5417\uff1f<\/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\/zh\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Co_duoc_doi_phuong_phap_ke_toan_giua_chung\" >\u5728\u4f1a\u8ba1\u5904\u7406\u8fc7\u7a0b\u4e2d\u9014\u662f\u5426\u53ef\u4ee5\u66f4\u6539\u4f1a\u8ba1\u65b9\u6cd5\uff1f<\/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\/cach-lap-thuyet-minh-bao-cao-tai-chinh\/#Thuyet_minh_cho_doanh_nghiep_moi_co_gi_khac\" >\u65b0\u516c\u53f8\u7684\u4e1a\u52a1\u63cf\u8ff0\u4e0e\u666e\u901a\u516c\u53f8\u6709\u4f55\u4e0d\u540c\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thuyet_minh_bao_cao_tai_chinh_la_gi_Dan_dan_phap_luat_hien_hanh\"><\/span><b>\u4ec0\u4e48\u662f\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff1f\u8bf7\u53c2\u9605\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u6211\u4eec\u6df1\u5165\u63a2\u8ba8\u5982\u4f55\u64b0\u5199\u8bf4\u660e\u6027\u6ce8\u91ca\u4e4b\u524d\u2026\u2026 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a<\/span><\/a><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u9700\u8981\u5bf9\u76f8\u5173\u7684\u6cd5\u5f8b\u6846\u67b6\u6709\u900f\u5f7b\u7684\u4e86\u89e3\u3002\u89e3\u91ca\u6027\u9644\u6ce8\u7528\u4e8e\u8be6\u7ec6\u5206\u6790\u6570\u636e\uff0c\u5e76\u63d0\u4f9b\u5176\u4ed6\u62a5\u544a\u8868\u683c\u65e0\u6cd5\u5b8c\u5168\u4f20\u8fbe\u7684\u8865\u5145\u4fe1\u606f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u62a5\u544a\u7684\u7f16\u5199\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u4ee5\u4e0b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u6cd5\u7b2c 88\/2015\/QH13 \u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">200\/2014\/TT-BTC \u53f7\u901a\u51fd\uff08\u9002\u7528\u4e8e\u6240\u6709\u7ecf\u6d4e\u90e8\u95e8\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u77e5\uff08\u4e2d\u5c0f\u4f01\u4e1a\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u7b2c21\u53f7\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e0d\u9075\u5b88\u6709\u5173\u8d22\u52a1\u62a5\u8868\u62ab\u9732\u7f16\u5236\u7684\u89c4\u5b9a\u53ef\u80fd\u4f1a\u5bfc\u81f4\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c41\/2018\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u5728\u4f1a\u8ba1\u9886\u57df\uff0c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_khi_thuc_hien_cach_lap_thuyet_minh_bao_cao_tai_chinh\"><\/span><b>\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u62ab\u9732\u7684\u6838\u5fc3\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5249\" aria-describedby=\"caption-attachment-5249\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5249\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Muc-dich-cot-loi-khi-thuc-hien-cach-lap-thuyet-minh-bao-cao-tai-chinh.jpg\" alt=\"M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i khi th\u1ef1c hi\u1ec7n c\u00e1ch l\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Muc-dich-cot-loi-khi-thuc-hien-cach-lap-thuyet-minh-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Muc-dich-cot-loi-khi-thuc-hien-cach-lap-thuyet-minh-bao-cao-tai-chinh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Muc-dich-cot-loi-khi-thuc-hien-cach-lap-thuyet-minh-bao-cao-tai-chinh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Muc-dich-cot-loi-khi-thuc-hien-cach-lap-thuyet-minh-bao-cao-tai-chinh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Muc-dich-cot-loi-khi-thuc-hien-cach-lap-thuyet-minh-bao-cao-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5249\" class=\"wp-caption-text\">\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u62ab\u9732\u7684\u6838\u5fc3\u76ee\u7684\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4ec0\u4e48\u5173\u6ce8\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u7f16\u5236\u65b9\u5f0f\u5f88\u91cd\u8981\uff1f\u9ad8\u8d28\u91cf\u7684\u9644\u6ce8\u6709\u52a9\u4e8e\u8bfb\u8005\u7406\u89e3\u4f01\u4e1a\u7684\u4f1a\u8ba1\u653f\u7b56\u3001\u6536\u5165\u786e\u8ba4\u65b9\u6cd5\u548c\u5173\u952e\u8d22\u52a1\u627f\u8bfa\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u7a0e\u52a1\u673a\u5173\u800c\u8a00\uff0c\u8be5\u62ab\u9732\u6709\u52a9\u4e8e\u6838\u5b9e\u51c6\u5907\u91d1\u3001\u6298\u65e7\u548c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6709\u6548\u6027\u3002\u5bf9\u6295\u8d44\u8005\u800c\u8a00\uff0c\u5b83\u662f\u8bc4\u4f30\u7ecf\u6d4e\u5b9e\u4f53\u6301\u7eed\u7ecf\u8425\u80fd\u529b\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_lap_thuyet_minh_bao_cao_tai_chinh_Cac_buoc_chuan_bi_du_lieu\"><\/span><b>\u5982\u4f55\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff1a\u6570\u636e\u51c6\u5907\u6b65\u9aa4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u62ab\u9732\u4fe1\u606f\u7684\u8fc7\u7a0b\u9700\u8981\u5728\u4ece\u8be6\u7ec6\u8d26\u7c3f\u4e2d\u6536\u96c6\u4fe1\u606f\u65f6\u4e00\u4e1d\u4e0d\u82df\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_du_lieu_tu_cac_bao_cao_lien_quan\"><\/span><b>\u4ece\u76f8\u5173\u62a5\u544a\u4e2d\u6536\u96c6\u6570\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8981\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff0c\u60a8\u9700\u8981\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u8868\uff08B01-DN\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u7ee9\u6548\u62a5\u544a\uff08B02-DN\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73b0\u91d1\u6d41\u91cf\u8868\uff08B03-DN\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be6\u7ec6\u7684\u8d26\u6237\u5206\u7c7b\u8d26\uff08\u6750\u6599\u3001\u5e94\u4ed8\u8d26\u6b3e\u3001\u56fa\u5b9a\u8d44\u4ea7\u7b49\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_khop_dung_cua_so_lieu_dau_ky_va_cuoi_ky\"><\/span><b>\u6838\u5b9e\u8d77\u59cb\u6570\u5b57\u548c\u7ed3\u675f\u6570\u5b57\u7684\u51c6\u786e\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u65f6\u5e38\u89c1\u7684\u9519\u8bef\u4e4b\u4e00\u662f\u671f\u521d\u4f59\u989d\u4e0e\u4e0a\u5e74\u671f\u672b\u4f59\u989d\u4e0d\u7b26\u3002\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u786e\u4fdd\u5404\u671f\u95f4\u4e4b\u95f4\u7edd\u5bf9\u4e00\u81f4\uff0c\u4ee5\u907f\u514d\u5f15\u8d77\u5ba1\u8ba1\u5e08\u7684\u6000\u7591\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_truc_va_huong_dan_chi_tiet_cach_lap_thuyet_minh_bao_cao_tai_chinh_Mau_B09-DN\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff08B09-DN \u8868\u683c\uff09\u7684\u7f16\u5236\u7ed3\u6784\u548c\u8be6\u7ec6\u8bf4\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5248\" aria-describedby=\"caption-attachment-5248\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5248\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cau-truc-va-huong-dan-chi-tiet-cach-lap-thuyet-minh-bao-cao-tai-chinh-Mau-B09-DN.jpg\" alt=\"C\u1ea5u tr\u00fac v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (M\u1eabu B09-DN)\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cau-truc-va-huong-dan-chi-tiet-cach-lap-thuyet-minh-bao-cao-tai-chinh-Mau-B09-DN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cau-truc-va-huong-dan-chi-tiet-cach-lap-thuyet-minh-bao-cao-tai-chinh-Mau-B09-DN-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cau-truc-va-huong-dan-chi-tiet-cach-lap-thuyet-minh-bao-cao-tai-chinh-Mau-B09-DN-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cau-truc-va-huong-dan-chi-tiet-cach-lap-thuyet-minh-bao-cao-tai-chinh-Mau-B09-DN-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cau-truc-va-huong-dan-chi-tiet-cach-lap-thuyet-minh-bao-cao-tai-chinh-Mau-B09-DN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5248\" class=\"wp-caption-text\">\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff08B09-DN \u8868\u683c\uff09\u7684\u7f16\u5236\u7ed3\u6784\u548c\u8be6\u7ec6\u8bf4\u660e<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6839\u636e\u8d22\u653f\u90e8\u63d0\u4f9b\u7684\u6807\u51c6\u683c\u5f0f\uff0c\u7f16\u5199\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u6838\u5fc3\u5185\u5bb9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_1_Dac_diem_hoat_dong_cua_doanh_nghiep\"><\/span><b>\u7b2c\u4e00\u90e8\u5206\uff1a\u4e1a\u52a1\u8fd0\u8425\u7684\u7279\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u672c\u8d22\u52a1\u62a5\u8868\u62ab\u9732\u90e8\u5206\uff0c\u4f01\u4e1a\u5e94\u6e05\u6670\u5217\u660e\u5176\u8d44\u672c\u6240\u6709\u6743\u5f62\u5f0f\u548c\u4e3b\u8981\u7ecf\u8425\u6d3b\u52a8\u3002\u6b64\u5916\uff0c\u8fd8\u9700\u8bf4\u660e\u6b63\u5e38\u7684\u751f\u4ea7\u7ecf\u8425\u5468\u671f\u4ee5\u53ca\u5173\u8054\u5b50\u516c\u53f8\u7684\u7ed3\u6784\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_2_Ky_ke_toan_don_vi_tien_te_su_dung_trong_ke_toan\"><\/span><b>\u7b2c\u4e8c\u90e8\u5206\uff1a\u4f1a\u8ba1\u671f\u95f4\u3001\u4f1a\u8ba1\u8d27\u5e01<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u660e\u786e\u8bf4\u660e\u4f1a\u8ba1\u671f\u95f4\uff08\u901a\u5e38\u4e3a1\u67081\u65e5\u81f312\u670831\u65e5\uff09\u548c\u8d27\u5e01\u5355\u4f4d\uff08\u8d8a\u5357\u76fe\uff09\u3002\u5982\u679c\u4f7f\u7528\u5916\u5e01\uff0c\u5219\u5fc5\u987b\u6e05\u695a\u5730\u8bf4\u660e\u5176\u6cd5\u5f8b\u4f9d\u636e\u548c\u6240\u91c7\u7528\u7684\u6c47\u7387\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_3_Chuan_muc_ke_toan_va_Che_do_ke_toan_ap_dung\"><\/span><b>\u7b2c\u4e09\u90e8\u5206\uff1a\u4f1a\u8ba1\u51c6\u5219\u548c\u9002\u7528\u7684\u4f1a\u8ba1\u5236\u5ea6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u660e\u786e\u8bf4\u660e\u4f01\u4e1a\u91c7\u7528\u7684\u662f\u7b2c200\u53f7\u901a\u51fd\u8fd8\u662f\u7b2c133\u53f7\u901a\u51fd\u3002\u8fd9\u662f\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u62ab\u9732\u7684\u5173\u952e\u6b65\u9aa4\uff0c\u56e0\u4e3a\u6bcf\u79cd\u5236\u5ea6\u90fd\u6709\u4e0d\u540c\u7684\u4f1a\u8ba1\u79d1\u76ee\u8868\u548c\u4f1a\u8ba1\u65b9\u6cd5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_4_Cac_chinh_sach_ke_toan_ap_dung\"><\/span><b>\u7b2c\u56db\u90e8\u5206\uff1a\u9002\u7528\u7684\u4f1a\u8ba1\u653f\u7b56<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u62ab\u9732\u7684\u5173\u952e\u73af\u8282\u3002\u4f01\u4e1a\u5fc5\u987b\u62ab\u9732\u5176\u73b0\u91d1\u786e\u8ba4\u539f\u5219\u3001\u5b58\u8d27\u4f30\u4ef7\u65b9\u6cd5\u548c\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u65b9\u6cd5\uff08\u76f4\u7ebf\u6cd5\u6216\u4f59\u989d\u9012\u51cf\u6cd5\uff09\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff08B09-DN \u8868\u683c\uff09\u7684\u7ed3\u6784\u6982\u8981\u8868\u53ca\u8be6\u7ec6\u7f16\u5236\u8bf4\u660e<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u653f\u7b56\u76ee\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e38\u7528\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65c1\u767d\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b58\u8d27<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52a0\u6743\u5e73\u5747\u503c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6574\u4e2a\u8d22\u653f\u5e74\u5ea6\u90fd\u9700\u8981\u4fdd\u6301\u4e00\u81f4\u6027\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76f4\u7ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 45\/2013\/TT-BTC \u53f7\u901a\u51fd\u89c4\u5b9a\u7684\u65f6\u95f4\u6846\u67b6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u574f\u8d26\u51c6\u5907<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u503a\u52a1\u5e74\u9650<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9700\u8981\u63d0\u4f9b\u503a\u52a1\u6838\u5bf9\u8868\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bf7\u8bf4\u660e\u662f\u5426\u6709\u4efb\u4f55\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cach_lap_thuyet_minh_bao_cao_tai_chinh_cho_phan_giai_trinh_so_lieu_chi_tiet\"><\/span><b>\u5982\u4f55\u7f16\u5199\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff0c\u7279\u522b\u662f\u8be6\u7ec6\u6570\u636e\u8bf4\u660e\u90e8\u5206\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5247\" aria-describedby=\"caption-attachment-5247\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-5247 size-full\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-lap-thuyet-minh-bao-cao-tai-chinh_-Cac-buoc-chuan-bi-du-lieu.jpg\" alt=\"C\u00e1ch l\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ph\u1ea7n gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-lap-thuyet-minh-bao-cao-tai-chinh_-Cac-buoc-chuan-bi-du-lieu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-lap-thuyet-minh-bao-cao-tai-chinh_-Cac-buoc-chuan-bi-du-lieu-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-lap-thuyet-minh-bao-cao-tai-chinh_-Cac-buoc-chuan-bi-du-lieu-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-lap-thuyet-minh-bao-cao-tai-chinh_-Cac-buoc-chuan-bi-du-lieu-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-lap-thuyet-minh-bao-cao-tai-chinh_-Cac-buoc-chuan-bi-du-lieu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5247\" class=\"wp-caption-text\">\u5982\u4f55\u7f16\u5199\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff0c\u7279\u522b\u662f\u8be6\u7ec6\u6570\u636e\u8bf4\u660e\u90e8\u5206\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u672c\u8282\u8981\u6c42\u4f1a\u8ba1\u5e08\u5bf9\u6c47\u603b\u6570\u636e\u8fdb\u884c\u5f7b\u5e95\u5206\u6790\uff0c\u4ee5\u4fbf\u8bfb\u8005\u80fd\u591f\u4e86\u89e3\u60c5\u51b5\u7684\u8d22\u52a1\u6027\u8d28\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tiet_tien_va_cac_khoan_tuong_duong_tien\"><\/span><b>\u73b0\u91d1\u53ca\u73b0\u91d1\u7b49\u4ef7\u7269\u8be6\u60c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u8981\u6c42\u5c06\u73b0\u91d1\u3001\u94f6\u884c\u5b58\u6b3e\u548c\u77ed\u671f\u6295\u8d44\uff08\u671f\u9650\u4e0d\u8db33\u4e2a\u6708\uff09\u5206\u5f00\u5217\u793a\u3002\u8fd9\u6709\u52a9\u4e8e\u5229\u76ca\u76f8\u5173\u8005\u51c6\u786e\u8bc4\u4f30\u4f01\u4e1a\u7684\u77ed\u671f\u6d41\u52a8\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_no_phai_thu_va_no_phai_tra\"><\/span><b>\u5e94\u6536\u8d26\u6b3e\u548c\u5e94\u4ed8\u8d26\u6b3e\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u60a8\u5fc5\u987b\u5217\u51fa\u4f59\u989d\u8d85\u8fc7 10% \u603b\u4f59\u989d\u7684\u5ba2\u6237\u6216\u4f9b\u5e94\u5546\u3002\u5728\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u4e2d\u63d0\u4f9b\u6b64\u8be6\u7ec6\u4fe1\u606f\u662f\u4fe1\u7528\u98ce\u9669\u7ba1\u7406\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bien_dong_von_chu_so_huu\"><\/span><b>\u6743\u76ca\u53d8\u5316<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4ec0\u4e48\u9700\u8981\u7f16\u5236\u6743\u76ca\u53d8\u52a8\u8868\uff1f\u5728\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u65f6\uff0c\u8be5\u62a5\u8868\u53cd\u6620\u4e86\u5b9e\u6536\u8d44\u672c\u3001\u8d44\u672c\u516c\u79ef\u548c\u7559\u5b58\u6536\u76ca\u7684\u53d8\u5316\u3002\u8fd9\u4e9b\u4fe1\u606f\u5bf9\u80a1\u4e1c\u800c\u8a00\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_va_luu_y_dac_biet_trong_cach_lap_thuyet_minh_bao_cao_tai_chinh\"><\/span><b>\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u65f6\u5e38\u89c1\u7684\u9519\u8bef\u548c\u7279\u6b8a\u6ce8\u610f\u4e8b\u9879\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u662f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4f1a\u8ba1\u5e08\uff0c\u5728\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u65f6\u4ecd\u7136\u4f1a\u72af\u9519\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7f3a\u5c11\u94fe\u63a5\u4fe1\u606f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u5fc5\u987b\u900f\u660e\u3002\u5982\u679c\u62ab\u9732\u4e0d\u5145\u5206\uff0c\u4f01\u4e1a\u5f88\u5bb9\u6613\u53d7\u5230\u7a0e\u52a1\u8bc4\u4f30\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7701\u7565\u4f1a\u8ba1\u671f\u672b\u540e\u7684\u4e8b\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> \u62a5\u544a\u53d1\u5e03\u524d\u53d1\u751f\u7684\u5173\u952e\u4e8b\u4ef6\u4e5f\u5fc5\u987b\u5305\u542b\u5728\u5185\u3002 <\/span><b>\u5982\u4f55\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d44\u4ea7\u5206\u7c7b\u9519\u8bef\uff1a<\/b><span style=\"font-weight: 400;\"> \u6df7\u6dc6\u77ed\u671f\u548c\u957f\u671f\u6d41\u52a8\u6027\u6bd4\u7387\u4f1a\u626d\u66f2\u516c\u53f8\u7684\u901f\u52a8\u6bd4\u7387\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_va_phan_mem_trong_cach_lap_thuyet_minh_bao_cao_tai_chinh\"><\/span><b>\u5728\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u89e3\u91ca\u65f6\u8fd0\u7528\u6280\u672f\u548c\u8f6f\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u76ee\u524d\u7684\u4f1a\u8ba1\u8f6f\u4ef6\u53ef\u4ee5\u81ea\u52a8\u751f\u6210\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u3002\u4f46\u662f\uff0c\u4e66\u9762\u8bf4\u660e\u4ecd\u7136\u9700\u8981\u4eba\u5de5\u5ba1\u6838\uff0c\u4ee5\u786e\u4fdd\u5176\u903b\u8f91\u4e00\u81f4\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5229\u7528Excel\u521b\u5efa\u8868\u683c\u6765\u6bd4\u8f83\u8fde\u7eed\u4e09\u5e74\u7684\u6570\u636e\u662f\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u7684\u4e00\u9879\u9ad8\u7ea7\u6280\u5de7\u3002\u5b83\u6709\u52a9\u4e8e\u7ba1\u7406\u8005\u6e05\u6670\u5730\u4e86\u89e3\u4f01\u4e1a\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u8d8b\u52bf\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_kiem_toan_doi_voi_cach_lap_thuyet_minh_bao_cao_tai_chinh\"><\/span><b>\u5ba1\u8ba1\u5728\u8d22\u52a1\u62a5\u8868\u62ab\u9732\u7f16\u5236\u4e2d\u7684\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u89e3\u91ca\u6027\u9644\u6ce8\u9700\u8981\u5ba1\u8ba1\u516c\u53f8\u8fdb\u884c\u72ec\u7acb\u6838\u5b9e\u3002\u4ed6\u4eec\u5c06\u5ba1\u67e5\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u662f\u5426\u9690\u7792\u4efb\u4f55\u6f5c\u5728\u8d1f\u503a\u6216\u91cd\u5927\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8058\u8bf7\u5ba1\u8ba1\u670d\u52a1\u6709\u52a9\u4e8e\u4f01\u4e1a\u5b9a\u671f\u8fdb\u884c\u8d22\u52a1\u5065\u5eb7\u68c0\u67e5\u3002\u4e13\u5bb6\u4f1a\u4ece\u7a0e\u52a1\u673a\u5173\u548c\u6295\u8d44\u8005\u7684\u89d2\u5ea6\u51fa\u53d1\uff0c\u5c31\u5982\u4f55\u7f16\u5236\u6700\u7b26\u5408\u8981\u6c42\u7684\u8d22\u52a1\u62a5\u8868\u63d0\u4f9b\u5efa\u8bae\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_so_lieu_minh_hoa_trong_thuyet_minh\"><\/span><b>\u5bf9\u8bf4\u660e\u4e2d\u7684\u793a\u4f8b\u6570\u636e\u8fdb\u884c\u8be6\u7ec6\u5206\u6790\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0b\u9762\u662f\u4e00\u4e2a\u793a\u4f8b\uff0c\u8bf4\u660e\u5982\u4f55\u5728\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u65f6\u4f7f\u7528\u5b58\u8d27\u8868\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6c47\u603b\u8868\uff0c\u63d0\u4f9b\u5bf9\u8bf4\u660e\u4e2d\u793a\u4f8b\u6570\u636e\u7684\u8be6\u7ec6\u5206\u6790\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5e93\u5b58\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e74\u521d\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e74\u672b\u6570\u5b57\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4ef7\u683c\u964d\u4f4e\u6761\u6b3e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u539f\u6599<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.200.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.500.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u5236\u54c1\u751f\u4ea7\u6210\u672c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.100.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6210\u54c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.500.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.900.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">120.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>\u5168\u90e8\u7684<\/b><\/td>\n<td style=\"text-align: center;\"><b>4.500.000.000<\/b><\/td>\n<td style=\"text-align: center;\"><b>4.500.000.000<\/b><\/td>\n<td style=\"text-align: center;\"><b>170.000.000<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8868\u663e\u793a\uff0c\u5f53\u603b\u4ef7\u503c\u4fdd\u6301\u7a33\u5b9a\u4f46\u6210\u54c1\u51cf\u5c11\u65f6\uff0c\u4f01\u4e1a\u5e93\u5b58\u7ba1\u7406\u826f\u597d\uff0c\u8fd9\u8868\u660e\u5546\u54c1\u6d88\u8017\u7387\u5448\u6b63\u589e\u957f\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\u7684\u7f16\u5236\u65b9\u5f0f\u4f53\u73b0\u4e86\u4f01\u4e1a\u7684\u900f\u660e\u5ea6\u548c\u4fe1\u8a89\u5ea6\u3002\u638c\u63e1\u76f8\u5173\u6cd5\u89c4\u548c\u5206\u6790\u6280\u5de7\u6709\u52a9\u4e8e\u4f1a\u8ba1\u5e08\u81ea\u4fe1\u5730\u5b8c\u6210\u8d26\u76ee\uff0c\u5e76\u5c06\u4e0d\u5fc5\u8981\u7684\u6cd5\u5f8b\u98ce\u9669\u964d\u81f3\u6700\u4f4e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u6570\u636e\u6807\u51c6\u5316\u6216\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u7f16\u5236\u65b9\u5f0f\u8fdb\u884c\u72ec\u7acb\u9a8c\u8bc1\uff0c\u8bf7\u4e0e\u6211\u4eec\u8054\u7cfb\u3002 <\/span><b>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">\u6211\u4eec\u63d0\u4f9b <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u4e13\u4e1a\u7cbe\u795e\u6709\u52a9\u4e8e\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u4fdd\u62a4\u4f01\u4e1a\u4ef7\u503c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u5176\u4ed6\u670d\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u8bc4\u4f30\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u6309\u9700\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7a0e\u52a1\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u670d\u52a1\u5df2\u5b8c\u6210<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 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>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cach_lap_thuyet_minh_bao_cao_tai_chinh\"><\/span><b>\u5173\u4e8e\u5982\u4f55\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u7684\u5e38\u89c1\u95ee\u9898<\/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_sieu_nho_co_can_thuyet_minh_khong\"><\/span>\u5fae\u578b\u4f01\u4e1a\u9700\u8981\u62ab\u9732\u4fe1\u606f\u5417\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u7b2c132\/2018\/TT-BTC\u53f7\u901a\u77e5\uff0c\u5fae\u578b\u4f01\u4e1a\u53ef\u4ee5\u7b80\u5316\u7533\u62a5\u6d41\u7a0b\uff0c\u4f46\u4ecd\u9700\u6839\u636e\u8981\u6c42\u63d0\u4f9b\u503a\u52a1\u548c\u7a0e\u6b3e\u8bf4\u660e\u3002\u9f13\u52b1\u63d0\u4f9b\u57fa\u672c\u4fe1\u606f\u62ab\u9732\uff0c\u4ee5\u786e\u4fdd\u6570\u636e\u900f\u660e\u5ea6\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_duoc_doi_phuong_phap_ke_toan_giua_chung\"><\/span>\u5728\u4f1a\u8ba1\u5904\u7406\u8fc7\u7a0b\u4e2d\u9014\u662f\u5426\u53ef\u4ee5\u66f4\u6539\u4f1a\u8ba1\u65b9\u6cd5\uff1f <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4e00\u81f4\u6027\u539f\u5219\u4e0d\u5141\u8bb8\u5728\u540c\u4e00\u8d22\u653f\u5e74\u5ea6\u5185\u66f4\u6539\u653f\u7b56\u3002\u5982\u679c\u5fc5\u987b\u66f4\u6539\uff0c\u5219\u5fc5\u987b\u5728\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u4e2d\u6e05\u695a\u5730\u8bf4\u660e\u66f4\u6539\u539f\u56e0\u53ca\u5176\u5bf9\u5229\u6da6\u7684\u5f71\u54cd\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thuyet_minh_cho_doanh_nghiep_moi_co_gi_khac\"><\/span>\u65b0\u516c\u53f8\u7684\u4e1a\u52a1\u63cf\u8ff0\u4e0e\u666e\u901a\u516c\u53f8\u6709\u4f55\u4e0d\u540c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5728\u4e3a\u65b0\u5b9e\u4f53\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u65f6\uff0c\u5e94\u6ce8\u610f\u8bbe\u7acb\u6210\u672c\u3001\u5b9e\u9645\u8d44\u672c\u6295\u5165\u548c\u672a\u5b8c\u6210\u9879\u76ee\uff08\u8d26\u6237 241\uff09\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 c\u1ea7n thuy\u1ebft minh kh\u00f4ng?\",\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 132\/2018\/TT-BTC, doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a b\u00e1o c\u00e1o nh\u01b0ng v\u1eabn c\u1ea7n gi\u1ea3i tr\u00ecnh n\u1ee3 v\u00e0 thu\u1ebf n\u1ebfu c\u00f3 y\u00eau c\u1ea7u. Khuy\u1ebfn kh\u00edch th\u1ef1c hi\u1ec7n thuy\u1ebft minh c\u01a1 b\u1ea3n \u0111\u1ec3 minh b\u1ea1ch s\u1ed1 li\u1ec7u.\"\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\": \"C\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n gi\u1eefa ch\u1eebng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n kh\u00f4ng cho ph\u00e9p \u0111\u1ed5i ch\u00ednh s\u00e1ch trong n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu thay \u0111\u1ed5i b\u1eaft bu\u1ed9c, ph\u1ea3i thuy\u1ebft minh r\u00f5 l\u00fd do v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn trong c\u00e1ch l\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\"\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\": \"Thuy\u1ebft minh cho doanh nghi\u1ec7p m\u1edbi c\u00f3 g\u00ec kh\u00e1c?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u1ea7n ch\u00fa tr\u1ecdng chi ph\u00ed th\u00e0nh l\u1eadp, v\u1ed1n g\u00f3p th\u1ef1c t\u1ebf v\u00e0 c\u00e1c d\u1ef1 \u00e1n d\u1edf dang (t\u00e0i kho\u1ea3n 241) khi th\u1ef1c hi\u1ec7n c\u00e1ch l\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb m\u1edbi.\"\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>C\u00e1ch l\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 quy tr\u00ecnh b\u1eaft bu\u1ed9c \u0111\u1ec3 c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c con s\u1ed1 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n hay B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh. Theo s\u1ed1 li\u1ec7u t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, h\u01a1n 35% doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh do tr\u00ecnh b\u00e0y thuy\u1ebft minh kh\u00f4ng [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5246,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,16],"tags":[],"class_list":["post-5245","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5245","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=5245"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5245\/revisions"}],"predecessor-version":[{"id":5250,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5245\/revisions\/5250"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5246"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}