{"id":5687,"date":"2026-04-16T15:52:34","date_gmt":"2026-04-16T08:52:34","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5687"},"modified":"2026-04-16T15:52:34","modified_gmt":"2026-04-16T08:52:34","slug":"kiem-toan-chi-phi-tra-truoc","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-chi-phi-tra-truoc\/","title":{"rendered":"Ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c \u0111\u1ec3 x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c n\u1eafm v\u1eefng quy tr\u00ecnh n\u00e0y gi\u00fap k\u1ebf to\u00e1n vi\u00ean tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf trong nh\u1eefng n\u0103m 2026-2027 \u0111\u00f2i h\u1ecfi c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 c\u00e1i nh\u00ecn kh\u1eaft khe h\u01a1n \u0111\u1ed1i v\u1edbi vi\u1ec7c ghi nh\u1eadn v\u00e0 ph\u00e2n b\u1ed5 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u0169ng nh\u01b0 d\u00e0i h\u1ea1n. Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t con s\u1ed1 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, n\u00f3 ph\u1ea3n \u00e1nh chi\u1ebfn l\u01b0\u1ee3c s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c v\u00e0 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/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\/kiem-toan-chi-phi-tra-truoc\/#Tom_tat_trong_tam_ve_kiem_toan_chi_phi_tra_truoc\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/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\/kiem-toan-chi-phi-tra-truoc\/#Chi_phi_tra_truoc_duoc_dinh_nghia_nhu_the_nao_trong_phap_luat_ke_toan\" >Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o trong ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n?<\/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\/kiem-toan-chi-phi-tra-truoc\/#Vai_tro_cua_kiem_toan_chi_phi_tra_truoc_trong_quan_tri_tai_chinh\" >Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-chi-phi-tra-truoc\/#Doi_tuong_bat_buoc_va_dieu_kien_thuc_hien_kiem_toan_chi_phi_tra_truoc\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-chi-phi-tra-truoc\/#He_thong_van_ban_phap_luat_chi_phoi_kiem_toan_chi_phi_tra_truoc\" >H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chi ph\u1ed1i ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-chi-phi-tra-truoc\/#Quy_trinh_kiem_toan_chi_phi_tra_truoc_chi_tiet\" >Quy tr\u00ecnh ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc chi ti\u1ebft<\/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\/kiem-toan-chi-phi-tra-truoc\/#Buoc_1_Thu_tuc_doi_chieu_va_kiem_tra_tinh_lien_tuc\" >B\u01b0\u1edbc 1: Th\u1ee7 t\u1ee5c \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra t\u00ednh li\u00ean t\u1ee5c<\/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\/kiem-toan-chi-phi-tra-truoc\/#Buoc_2_Kiem_tra_cac_khoan_tang_moi_trong_ky_Additions_Testing\" >B\u01b0\u1edbc 2: Ki\u1ec3m tra c\u00e1c kho\u1ea3n t\u0103ng m\u1edbi trong k\u1ef3 (Additions Testing)<\/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\/kiem-toan-chi-phi-tra-truoc\/#Buoc_3_Kiem_tra_tinh_toan_va_phan_bo_Recalculation\" >B\u01b0\u1edbc 3: Ki\u1ec3m tra t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 (Recalculation)<\/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\/kiem-toan-chi-phi-tra-truoc\/#Buoc_4_Kiem_tra_viec_trinh_bay_va_thuyet_minh\" >B\u01b0\u1edbc 4: Ki\u1ec3m tra vi\u1ec7c tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh<\/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\/kiem-toan-chi-phi-tra-truoc\/#Case_Study_Xu_ly_sai_pham_phan_bo_chi_phi_sua_chua_lon_tai_Cong_ty_X\" >Case Study: X\u1eed l\u00fd sai ph\u1ea1m ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn t\u1ea1i C\u00f4ng ty X<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-chi-phi-tra-truoc\/#Nhan_dinh_tu_chuyen_gia_Nhung_cam_bay_thuong_gap_va_cach_xu_ly\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng c\u1ea1m b\u1eaby th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-chi-phi-tra-truoc\/#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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-chi-phi-tra-truoc\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-chi-phi-tra-truoc\/#Nhung_cau_hoi_thuong_gap_ve_kiem_toan_chi_phi_tra_truoc\" >Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/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\/kiem-toan-chi-phi-tra-truoc\/#Chi_phi_thanh_lap_doanh_nghiep_co_duoc_phan_bo_qua_3_nam_khong\" >Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 qu\u00e1 3 n\u0103m kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-chi-phi-tra-truoc\/#Neu_hoa_don_chi_phi_tra_truoc_ve_muon_sau_ngay_ket_thuc_nam_tai_chinh_thi_xu_ly_the_nao\" >N\u1ebfu h\u00f3a \u0111\u01a1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 mu\u1ed9n sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-chi-phi-tra-truoc\/#Lam_sao_de_kiem_tra_tinh_hop_ly_cua_thoi_gian_phan_bo_bao_hiem\" >L\u00e0m sao \u0111\u1ec3 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a th\u1eddi gian ph\u00e2n b\u1ed5 b\u1ea3o hi\u1ec3m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-chi-phi-tra-truoc\/#Co_duoc_phan_bo_chi_phi_sua_chua_tai_san_da_khau_hao_het_khong\" >C\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n \u0111\u00e3 kh\u1ea5u hao h\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-chi-phi-tra-truoc\/#Tai_sao_co_quan_thue_thuong_loai_chi_phi_tra_truoc_khi_khong_co_bien_ban_ban_giao\" >T\u1ea1i sao c\u01a1 quan thu\u1ebf th\u01b0\u1eddng lo\u1ea1i chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc khi kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n b\u00e0n giao?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_kiem_toan_chi_phi_tra_truoc\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u00e0<\/b><span style=\"font-weight: 400;\"> qu\u00e1 tr\u00ecnh x\u00e1c minh s\u1ef1 t\u1ed3n t\u1ea1i, quy\u1ec1n s\u1edf h\u1eefu, t\u00ednh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 chi ra nh\u01b0ng ch\u01b0a t\u00ednh h\u1ebft v\u00e0o k\u1ebft qu\u1ea3 kinh doanh k\u1ef3 n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u76ee\u7684<\/b><span style=\"font-weight: 400;\">: \u0110\u1ea3m b\u1ea3o chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p v\u1edbi doanh thu t\u1ea1o ra, tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p trong k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u76ee\u7684<\/b><span style=\"font-weight: 400;\">: K\u1ebf to\u00e1n doanh nghi\u1ec7p, ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb thanh tra thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u65f6\u95f4<\/b><span style=\"font-weight: 400;\">: Th\u01b0\u1eddng th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c khi c\u00f3 bi\u1ebfn \u0111\u1ed9ng l\u1edbn v\u1ec1 c\u1ea5u tr\u00fac t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_tra_truoc_duoc_dinh_nghia_nhu_the_nao_trong_phap_luat_ke_toan\"><\/span><b>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o trong ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a <\/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;\">, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n. Vi\u1ec7c t\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o t\u00e0i kho\u1ea3n 242 gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf, tr\u00e1nh g\u00e2y \u0111\u1ed9t bi\u1ebfn l\u1ee3i nhu\u1eadn trong m\u1ed9t k\u1ef3 \u0111\u01a1n l\u1ebb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam ph\u00e2n lo\u1ea1i chi ph\u00ed n\u00e0y d\u1ef1a tr\u00ean th\u1eddi gian thu h\u1ed3i ho\u1eb7c ph\u00e2n b\u1ed5. N\u1ebfu th\u1eddi gian ph\u00e2n b\u1ed5 d\u01b0\u1edbi 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng, n\u00f3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n. Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c kho\u1ea3n tr\u00ean 12 th\u00e1ng s\u1ebd thu\u1ed9c v\u1ec1 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n. M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 t\u1eeb khi Th\u00f4ng t\u01b0 200 ra \u0111\u1eddi, t\u00e0i kho\u1ea3n 142 (chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n) \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1ed9p chung v\u00e0o t\u00e0i kho\u1ea3n 242 \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c g\u1ed9p t\u00e0i kho\u1ea3n kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c x\u00f3a b\u1ecf ranh gi\u1edbi gi\u1eefa ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n. Ki\u1ec3m to\u00e1n vi\u00ean khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u1ea3i \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m \u0111\u1ebfn c\u00e1ch tr\u00ecnh b\u00e0y tr\u00ean <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_chi_phi_tra_truoc_trong_quan_tri_tai_chinh\"><\/span><b>Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5691\" aria-describedby=\"caption-attachment-5691\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5691\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-kiem-toan-chi-phi-tra-truoc-trong-quan-tri-tai-chinh.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-kiem-toan-chi-phi-tra-truoc-trong-quan-tri-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-kiem-toan-chi-phi-tra-truoc-trong-quan-tri-tai-chinh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-kiem-toan-chi-phi-tra-truoc-trong-quan-tri-tai-chinh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-kiem-toan-chi-phi-tra-truoc-trong-quan-tri-tai-chinh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-kiem-toan-chi-phi-tra-truoc-trong-quan-tri-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5691\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> ph\u1ea7n h\u00e0nh n\u00e0y \u0111\u00f3ng vai tr\u00f2 ch\u1ed1t ch\u1eb7n trong vi\u1ec7c ng\u0103n ch\u1eb7n h\u00e0nh vi \u0111i\u1ec1u ti\u1ebft l\u1ee3i nhu\u1eadn. Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 242 nh\u01b0 m\u1ed9t &#8220;kho treo&#8221; chi ph\u00ed \u0111\u1ec3 l\u00e0m \u0111\u1eb9p con s\u1ed1 l\u1ee3i nhu\u1eadn tr\u00ean b\u00e1o c\u00e1o. N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng, c\u00e1c kho\u1ea3n chi ph\u00ed l\u1ebd ra ph\u1ea3i ghi gi\u1ea3m l\u1ee3i nhu\u1eadn l\u1ea1i b\u1ecb treo l\u1ea1i tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i d\u01b0\u1edbi d\u1ea1ng t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c x\u00e1c minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a ph\u00e2n b\u1ed5 chi ph\u00ed gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf. C\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra r\u1ea5t k\u1ef9 c\u00e1c kho\u1ea3n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn ho\u1eb7c chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng tr\u1ea3 tr\u01b0\u1edbc. N\u1ebfu th\u1eddi gian ph\u00e2n b\u1ed5 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng ho\u1eb7c v\u01b0\u1ee3t qu\u00e1 khung quy \u0111\u1ecbnh c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-45-2013-TT-BTC-Che-do-quan-ly-su-dung-va-trich-khau-hao-tai-san-co-dinh-183508.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00ednh nh\u1ea5t qu\u00e1n c\u0169ng l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 then ch\u1ed1t. Vi\u1ec7c ki\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng thay \u0111\u1ed5i t\u00f9y ti\u1ec7n gi\u1eefa c\u00e1c n\u0103m t\u00e0i ch\u00ednh tr\u1eeb khi c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c thuy\u1ebft minh \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_va_dieu_kien_thuc_hien_kiem_toan_chi_phi_tra_truoc\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5688\" aria-describedby=\"caption-attachment-5688\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5688\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-va-dieu-kien-thuc-hien-kiem-toan-chi-phi-tra-truoc.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-va-dieu-kien-thuc-hien-kiem-toan-chi-phi-tra-truoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-va-dieu-kien-thuc-hien-kiem-toan-chi-phi-tra-truoc-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-va-dieu-kien-thuc-hien-kiem-toan-chi-phi-tra-truoc-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-va-dieu-kien-thuc-hien-kiem-toan-chi-phi-tra-truoc-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-bat-buoc-va-dieu-kien-thuc-hien-kiem-toan-chi-phi-tra-truoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5688\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">M\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn nhi\u1ec1u k\u1ef3 \u0111\u1ec1u c\u1ea7n th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t ho\u1eb7c ki\u1ec3m to\u00e1n ph\u1ea7n h\u00e0nh n\u00e0y. \u0110\u1eb7c bi\u1ec7t, c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p sau \u0111\u00e2y th\u01b0\u1eddng xuy\u00ean c\u00f3 s\u1ed1 d\u01b0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u1edbn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 chi ph\u00ed s\u1eeda ch\u1eefa m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u00e1n l\u1ebb ho\u1eb7c d\u1ecbch v\u1ee5 thu\u00ea m\u1eb7t b\u1eb1ng d\u00e0i h\u1ea1n v\u00e0 tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp c\u00f3 chi ph\u00ed giai \u0111o\u1ea1n ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng c\u1ea7n ph\u00e2n b\u1ed5.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 m\u1ed9t kho\u1ea3n chi \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 242 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n r\u00f5 r\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 s\u01a1 s\u1edf \u0111\u00e1ng tin c\u1eady \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian v\u00e0 t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_chi_phoi_kiem_toan_chi_phi_tra_truoc\"><\/span><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chi ph\u1ed1i ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c m\u1ed9t c\u00e1ch chuy\u00ean nghi\u1ec7p, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n n\u1eafm v\u1eefng c\u00e1c v\u0103n b\u1ea3n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u51fd 200\/2014\/TT-BTC<\/b><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, quy \u0111\u1ecbnh c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 242.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u51fd<\/b><span style=\"font-weight: 400;\">: \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/b><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, trong \u0111\u00f3 c\u00f3 h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12<\/b><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t li\u00ean quan \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09<\/b><span style=\"font-weight: 400;\">: \u0110\u1eb7c bi\u1ec7t l\u00e0 VSA 500 v\u1ec1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n v\u00e0 VSA 540 v\u1ec1 ki\u1ec3m to\u00e1n c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_chi_phi_tra_truoc_chi_tiet\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5690\" aria-describedby=\"caption-attachment-5690\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5690\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-toan-chi-phi-tra-truoc-chi-tiet.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-toan-chi-phi-tra-truoc-chi-tiet.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-toan-chi-phi-tra-truoc-chi-tiet-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-toan-chi-phi-tra-truoc-chi-tiet-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-toan-chi-phi-tra-truoc-chi-tiet-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-toan-chi-phi-tra-truoc-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5690\" class=\"wp-caption-text\">Quy tr\u00ecnh ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc chi ti\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh n\u00e0y th\u01b0\u1eddng chia l\u00e0m 4 b\u01b0\u1edbc ch\u00ednh t\u1ea1i c\u00e1c h\u00e3ng ki\u1ec3m to\u00e1n l\u1edbn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Thu_tuc_doi_chieu_va_kiem_tra_tinh_lien_tuc\"><\/span><b>B\u01b0\u1edbc 1: Th\u1ee7 t\u1ee5c \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra t\u00ednh li\u00ean t\u1ee5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o chi ti\u1ebft, b\u1ea1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch kh\u1edbp v\u1edbi b\u00e1o c\u00e1o. H\u00e3y th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 242 v\u1edbi s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean BCTC \u0111\u00e3 ki\u1ec3m to\u00e1n n\u0103m tr\u01b0\u1edbc. N\u1ebfu c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch, c\u1ea7n t\u00ecm hi\u1ec3u nguy\u00ean nh\u00e2n ngay l\u1eadp t\u1ee9c, c\u00f3 th\u1ec3 do c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ki\u1ec3m to\u00e1n n\u0103m tr\u01b0\u1edbc ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n c\u1eadp nh\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ti\u1ebfp theo, h\u00e3y \u0111\u1ed1i chi\u1ebfu t\u1ed5ng s\u1ed1 d\u01b0 tr\u00ean B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1edbi s\u1ed1 d\u01b0 tr\u00ean S\u1ed5 c\u00e1i v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed (Trial Balance). M\u1ecdi s\u1ef1 sai l\u1ec7ch v\u1ec1 con s\u1ed1 t\u1ed5ng \u0111\u1ec1u cho th\u1ea5y h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111ang c\u00f3 v\u1ea5n \u0111\u1ec1 trong vi\u1ec7c \u0111\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Kiem_tra_cac_khoan_tang_moi_trong_ky_Additions_Testing\"><\/span><b>B\u01b0\u1edbc 2: Ki\u1ec3m tra c\u00e1c kho\u1ea3n t\u0103ng m\u1edbi trong k\u1ef3 (Additions Testing)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n vi\u1ec7c t\u1ed1n nhi\u1ec1u th\u1eddi gian nh\u1ea5t. B\u1ea1n c\u1ea7n l\u1ecdc danh s\u00e1ch c\u00e1c kho\u1ea3n chi ph\u00ed m\u1edbi ph\u00e1t sinh trong n\u0103m c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn h\u01a1n m\u1ee9c tr\u1ecdng y\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi m\u1ed7i m\u1eabu ch\u1ecdn, h\u00e3y y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf (thu\u00ea nh\u00e0, b\u1ea3o hi\u1ec3m, s\u1eeda ch\u1eefa).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh h\u1ee3p ph\u00e1p (\u0111\u1ed1i chi\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n v\u1edbi ng\u00e0y ghi s\u1ed5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u1eb7c b\u00e0n giao d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n (\u1ee7y nhi\u1ec7m chi, phi\u1ebfu chi).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau l\u00e0 x\u00e1c \u0111\u1ecbnh xem chi ph\u00ed \u0111\u00f3 c\u00f3 th\u1ef1c s\u1ef1 t\u1ed3n t\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb ghi nh\u1eadn c\u00f3 ch\u00ednh x\u00e1c hay kh\u00f4ng. \u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u00ed chuy\u1ec3n t\u1eeb T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) sang do kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u1ec1 gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Kiem_tra_tinh_toan_va_phan_bo_Recalculation\"><\/span><b>B\u01b0\u1edbc 3: Ki\u1ec3m tra t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 (Recalculation)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n l\u1eadp b\u1ea3ng t\u00ednh l\u1ea1i (re-calculation) d\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 c\u1ee7a doanh nghi\u1ec7p. Th\u00f4ng th\u01b0\u1eddng doanh nghi\u1ec7p s\u1ebd ph\u00e2n b\u1ed5 theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng (chia \u0111\u1ec1u theo th\u1eddi gian).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra xem ng\u00e0y b\u1eaft \u0111\u1ea7u ph\u00e2n b\u1ed5 c\u00f3 kh\u1edbp v\u1edbi ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5\/t\u00e0i s\u1ea3n hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a th\u1eddi gian ph\u00e2n b\u1ed5 cho c\u00e1c h\u1ea1ng m\u1ee5c t\u01b0\u01a1ng t\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 ti\u1ec1n \u0111\u00e3 ph\u00e2n b\u1ed5 trong k\u1ef3 v\u1edbi b\u00ean N\u1ee3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed b\u1ed9 ph\u1eadn (627, 641, 642).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Kiem_tra_viec_trinh_bay_va_thuyet_minh\"><\/span><b>B\u01b0\u1edbc 4: Ki\u1ec3m tra vi\u1ec7c tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, h\u00e3y ki\u1ec3m tra xem k\u1ebf to\u00e1n \u0111\u00e3 ph\u00e2n lo\u1ea1i \u0111\u00fang ph\u1ea7n ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ch\u01b0a. M\u1ed9t sai s\u00f3t ph\u1ed5 bi\u1ebfn l\u00e0 doanh nghi\u1ec7p \u0111\u1ec3 to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 242 v\u00e0o m\u1ee5c d\u00e0i h\u1ea1n m\u00e0 kh\u00f4ng t\u00e1ch ph\u1ea7n s\u1ebd ph\u00e2n b\u1ed5 trong 12 th\u00e1ng t\u1edbi v\u00e0o ph\u1ea7n ng\u1eafn h\u1ea1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Xu_ly_sai_pham_phan_bo_chi_phi_sua_chua_lon_tai_Cong_ty_X\"><\/span><b>Case Study: X\u1eed l\u00fd sai ph\u1ea1m ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn t\u1ea1i C\u00f4ng ty X<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 c\u00e1c b\u1ea1n h\u00ecnh dung r\u00f5 h\u01a1n, h\u00e3y c\u00f9ng xem x\u00e9t t\u00ecnh hu\u1ed1ng t\u1ea1i C\u00f4ng ty X, m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1ea1i B\u00ecnh D\u01b0\u01a1ng m\u00e0 t\u00f4i t\u1eebng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n v\u00e0o n\u0103m 2025.<\/span><\/p>\n<p><b>T\u00ecnh hu\u1ed1ng<\/b><span style=\"font-weight: 400;\">: Trong n\u0103m, C\u00f4ng ty X ti\u1ebfn h\u00e0nh \u0111\u1ea1i tu h\u1ec7 th\u1ed1ng m\u00e1y s\u1ea3n xu\u1ea5t v\u1edbi t\u1ed5ng chi ph\u00ed 2 t\u1ef7 \u0111\u1ed3ng. K\u1ebf to\u00e1n ghi nh\u1eadn to\u00e0n b\u1ed9 v\u00e0o t\u00e0i kho\u1ea3n 242 v\u00e0 d\u1ef1 ki\u1ebfn ph\u00e2n b\u1ed5 trong 5 n\u0103m. Tuy nhi\u00ean, qua ki\u1ec3m tra h\u1ed3 s\u01a1, h\u1ec7 th\u1ed1ng m\u00e1y n\u00e0y ch\u1ec9 c\u00f2n th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch l\u00e0 3 n\u0103m theo s\u1ed5 s\u00e1ch TSC\u0110.<\/span><\/p>\n<p><b>Ph\u00e2n t\u00edch<\/b><span style=\"font-weight: 400;\">: Theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p, chi ph\u00ed s\u1eeda ch\u1eefa kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u00e0i h\u01a1n th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n g\u1ed1c. N\u1ebfu ph\u00e2n b\u1ed5 5 n\u0103m, doanh nghi\u1ec7p \u0111ang l\u00e0m gi\u1ea3m chi ph\u00ed trong ng\u1eafn h\u1ea1n, t\u1eeb \u0111\u00f3 th\u1ed5i ph\u1ed3ng l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<p><b>C\u00e1ch x\u1eed l\u00fd<\/b><span style=\"font-weight: 400;\">: T\u00f4i \u0111\u00e3 y\u00eau c\u1ea7u doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh th\u1eddi gian ph\u00e2n b\u1ed5 v\u1ec1 \u0111\u00fang 3 n\u0103m. K\u1ebft qu\u1ea3 l\u00e0 chi ph\u00ed ph\u00e2n b\u1ed5 trong n\u0103m t\u0103ng th\u00eam kho\u1ea3ng 266 tri\u1ec7u \u0111\u1ed3ng, l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf t\u01b0\u01a1ng \u1ee9ng. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap b\u00e1o c\u00e1o trung th\u1ef1c h\u01a1n m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c \u00e1n ph\u1ea1t t\u1eeb c\u01a1 quan thu\u1ebf khi h\u1ecd thanh tra v\u00e0 ph\u00e1t hi\u1ec7n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p sai ph\u1ea1m ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn t\u1ea1i C\u00f4ng ty X<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76ee\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Sau \u0111i\u1ec1u ch\u1ec9nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e0d\u540c\u4e4b\u5904<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nguy\u00ean gi\u00e1 s\u1eeda ch\u1eefa<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000.000<\/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;\">Th\u1eddi gian ph\u00e2n b\u1ed5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3 n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211; 2 n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed n\u0103m hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">400.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">666.666.667<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">+ 266.666.667<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i cu\u1ed1i n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.600.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.333.333.333<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211; 266.666.667<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_Nhung_cam_bay_thuong_gap_va_cach_xu_ly\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng c\u1ea1m b\u1eaby th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sau h\u01a1n 3 th\u1eadp k\u1ef7 l\u00e0m ngh\u1ec1, MAN nh\u1eadn th\u1ea5y r\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c t\u00ednh to\u00e1n sai m\u1ed9t v\u00e0i con s\u1ed1, m\u00e0 n\u1eb1m \u1edf b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n chi. C\u00f3 ba v\u1ea5n \u0111\u1ec1 m\u00e0 m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean d\u00e0y d\u1ea1n kinh nghi\u1ec7m lu\u00f4n ph\u1ea3i \u0111\u1eb7t d\u1ea5u h\u1ecfi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t l\u00e0 s\u1ef1 nh\u1ea7m l\u1eabn gi\u1eefa chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Nhi\u1ec1u doanh nghi\u1ec7p c\u1ed1 t\u00ecnh ghi nh\u1eadn m\u1ed9t thi\u1ebft b\u1ecb \u0111\u1ee7 ti\u00eau chu\u1ea9n TSC\u0110 v\u00e0o chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ec3 tr\u00e1nh vi\u1ec7c ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh kh\u1eaft khe v\u1ec1 khung kh\u1ea5u hao c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p linh ho\u1ea1t h\u01a1n trong vi\u1ec7c &#8220;t\u0103ng\/gi\u1ea3m&#8221; chi ph\u00ed ph\u00e2n b\u1ed5 nh\u1eb1m \u0111i\u1ec1u ti\u1ebft thu\u1ebf. Khi th\u1ea5y m\u1ed9t kho\u1ea3n chi c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 30 tri\u1ec7u \u0111\u1ed3ng, h\u00e3y lu\u00f4n \u0111\u1eb7t c\u00e2u h\u1ecfi t\u1ea1i sao n\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ee9 hai l\u00e0 c\u00e1c kho\u1ea3n &#8220;chi ph\u00ed \u1ea3o&#8221;. Trong c\u00e1c cu\u1ed9c thanh tra thu\u1ebf g\u1ea7n \u0111\u00e2y, t\u00f4i th\u1ea5y nhi\u1ec1u \u0111\u01a1n v\u1ecb k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea kho b\u00e3i ho\u1eb7c t\u01b0 v\u1ea5n v\u1edbi gi\u00e1 tr\u1ecb l\u1edbn, tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc 2-3 n\u0103m nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng thu\u00ea hay t\u01b0 v\u1ea5n n\u00e0o di\u1ec5n ra. \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c r\u00fat ti\u1ec1n doanh nghi\u1ec7p ho\u1eb7c t\u1ea1o chi ph\u00ed kh\u1ed1ng. Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c quan s\u00e1t th\u1ef1c t\u1ebf ho\u1eb7c g\u1eedi th\u01b0 x\u00e1c nh\u1eadn cho b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 x\u00e1c minh t\u00ednh h\u1eefu h\u00ecnh c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ee9 ba l\u00e0 v\u1ea5n \u0111\u1ec1 ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n tr\u00ean BCTC. Vi\u1ec7c tr\u00ecnh b\u00e0y sai l\u1ec7ch n\u00e0y l\u00e0m m\u00e9o m\u00f3 c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh nh\u01b0 kh\u1ea3 n\u0103ng thanh to\u00e1n hi\u1ec7n h\u00e0nh (Current Ratio). N\u1ebfu m\u1ed9t doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 d\u00f2ng ti\u1ec1n, h\u1ecd s\u1ebd c\u00f3 xu h\u01b0\u1edbng \u0111\u1ea9y chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o ph\u1ea7n ng\u1eafn h\u1ea1n \u0111\u1ec3 l\u00e0m t\u0103ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n m\u1ed9t c\u00e1ch gi\u1ea3 t\u1ea1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m c\u1ee7a MAN l\u00e0 lu\u00f4n lu\u00f4n nh\u00ecn v\u00e0o d\u00f2ng ti\u1ec1n. N\u1ebfu c\u00f3 m\u1ed9t kho\u1ea3n chi l\u1edbn ra kh\u1ecfi t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng m\u00e0 kh\u00f4ng \u0111i k\u00e8m v\u1edbi s\u1ef1 gia t\u0103ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a h\u00e0ng h\u00f3a hay t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, \u0111\u00f3 ch\u00ednh l\u00e0 n\u01a1i b\u1ea1n c\u1ea7n soi x\u00e9t k\u1ef9 nh\u1ea5t d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/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;\">Ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc tuy l\u00e0 m\u1ed9t ph\u1ea7n h\u00e0nh kh\u00f4ng qu\u00e1 ph\u1ee9c t\u1ea1p v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt t\u00ednh to\u00e1n nh\u01b0ng l\u1ea1i \u0111\u00f2i h\u1ecfi s\u1ef1 nh\u1ea1y b\u00e9n v\u1ec1 nghi\u1ec7p v\u1ee5 v\u00e0 t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt cao. Vi\u1ec7c n\u1eafm v\u1eefng quy tr\u00ecnh t\u1eeb \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, ki\u1ec3m tra ch\u1ee9ng t\u1eeb \u0111\u1ebfn t\u00e1i t\u00ednh to\u00e1n ph\u00e2n b\u1ed5 s\u1ebd gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean t\u1ef1 tin h\u01a1n trong c\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y, \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hy v\u1ecdng nh\u1eefng chia s\u1ebb t\u1eeb kinh nghi\u1ec7m th\u1ef1c t\u1ebf c\u1ee7a MAN s\u1ebd gi\u00fap c\u00e1c b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn s\u1eafc b\u00e9n h\u01a1n khi ti\u1ebfp c\u1eadn ph\u1ea7n h\u00e0nh n\u00e0y. N\u1ebfu b\u1ea1n \u0111ang c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p \u0111\u1ec3 r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch ho\u1eb7c th\u1ef1c hi\u1ec7n <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ed9c l\u1eadp, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh. Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 cung c\u1ea5p con s\u1ed1, ch\u00fang t\u00f4i cung c\u1ea5p s\u1ef1 tin c\u1eady v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ed1i \u01b0u cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/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>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_kiem_toan_chi_phi_tra_truoc\"><\/span><b>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/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=\"Chi_phi_thanh_lap_doanh_nghiep_co_duoc_phan_bo_qua_3_nam_khong\"><\/span>Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 qu\u00e1 3 n\u0103m kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, chi ph\u00ed th\u00e0nh l\u1eadp, chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean v\u00e0 chi ph\u00ed qu\u1ea3ng c\u00e1o ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh nh\u01b0ng th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb khi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_hoa_don_chi_phi_tra_truoc_ve_muon_sau_ngay_ket_thuc_nam_tai_chinh_thi_xu_ly_the_nao\"><\/span>N\u1ebfu h\u00f3a \u0111\u01a1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 mu\u1ed9n sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong n\u0103m nh\u01b0ng h\u00f3a \u0111\u01a1n v\u1ec1 sau (tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o), ki\u1ec3m to\u00e1n vi\u00ean n\u00ean y\u00eau c\u1ea7u k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed ho\u1eb7c ghi nh\u1eadn d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf, sau \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh khi c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc \u0111\u00fang k\u1ef3.                    <\/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=\"Lam_sao_de_kiem_tra_tinh_hop_ly_cua_thoi_gian_phan_bo_bao_hiem\"><\/span>L\u00e0m sao \u0111\u1ec3 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a th\u1eddi gian ph\u00e2n b\u1ed5 b\u1ea3o hi\u1ec3m?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n c\u1ea7n xem k\u1ef9 th\u1eddi h\u1ea1n b\u1ea3o hi\u1ec3m ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ea3o hi\u1ec3m. V\u00ed d\u1ee5, b\u1ea3o hi\u1ec3m ch\u00e1y n\u1ed5 c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 01\/07 n\u0103m nay \u0111\u1ebfn 30\/06 n\u0103m sau th\u00ec 50% gi\u00e1 tr\u1ecb ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i s\u1ed1 d\u01b0 242 cu\u1ed1i n\u0103m \u0111\u1ec3 chuy\u1ec3n sang n\u0103m sau ph\u00e2n b\u1ed5 ti\u1ebfp.                    <\/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_phan_bo_chi_phi_sua_chua_tai_san_da_khau_hao_het_khong\"><\/span>C\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n \u0111\u00e3 kh\u1ea5u hao h\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHo\u00e0n to\u00e0n \u0111\u01b0\u1ee3c n\u1ebfu vi\u1ec7c s\u1eeda ch\u1eefa \u0111\u00f3 gi\u00fap t\u00e0i s\u1ea3n ti\u1ebfp t\u1ee5c v\u1eadn h\u00e0nh v\u00e0 t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf. Tuy nhi\u00ean, th\u1eddi gian ph\u00e2n b\u1ed5 ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ed9i \u0111\u1ed3ng k\u1ef9 thu\u1eadt \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean th\u1eddi gian v\u1eadn h\u00e0nh d\u1ef1 ki\u1ebfn th\u00eam c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_sao_co_quan_thue_thuong_loai_chi_phi_tra_truoc_khi_khong_co_bien_ban_ban_giao\"><\/span>T\u1ea1i sao c\u01a1 quan thu\u1ebf th\u01b0\u1eddng lo\u1ea1i chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc khi kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n b\u00e0n giao?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u00f3a \u0111\u01a1n ch\u1ec9 l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n, c\u00f2n bi\u00ean b\u1ea3n b\u00e0n giao ho\u1eb7c nghi\u1ec7m thu m\u1edbi l\u00e0 b\u1eb1ng ch\u1ee9ng cho th\u1ea5y d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n giao v\u00e0 ho\u00e0n th\u00e0nh. Thi\u1ebfu bi\u00ean b\u1ea3n n\u00e0y, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n nghi ng\u1edd t\u00ednh th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch v\u00e0 lo\u1ea1i tr\u1eeb chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN.                    <\/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\": \"Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 qu\u00e1 3 n\u0103m kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, chi ph\u00ed th\u00e0nh l\u1eadp, chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean v\u00e0 chi ph\u00ed qu\u1ea3ng c\u00e1o ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh nh\u01b0ng th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb khi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu h\u00f3a \u0111\u01a1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 mu\u1ed9n sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong n\u0103m nh\u01b0ng h\u00f3a \u0111\u01a1n v\u1ec1 sau (tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o), ki\u1ec3m to\u00e1n vi\u00ean n\u00ean y\u00eau c\u1ea7u k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed ho\u1eb7c ghi nh\u1eadn d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf, sau \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh khi c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc \u0111\u00fang k\u1ef3.\"\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\": \"L\u00e0m sao \u0111\u1ec3 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a th\u1eddi gian ph\u00e2n b\u1ed5 b\u1ea3o hi\u1ec3m?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n c\u1ea7n xem k\u1ef9 th\u1eddi h\u1ea1n b\u1ea3o hi\u1ec3m ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ea3o hi\u1ec3m. 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Tuy nhi\u00ean, th\u1eddi gian ph\u00e2n b\u1ed5 ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ed9i \u0111\u1ed3ng k\u1ef9 thu\u1eadt \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean th\u1eddi gian v\u1eadn h\u00e0nh d\u1ef1 ki\u1ebfn th\u00eam c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ea1i sao c\u01a1 quan thu\u1ebf th\u01b0\u1eddng lo\u1ea1i chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc khi kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n b\u00e0n giao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"H\u00f3a \u0111\u01a1n ch\u1ec9 l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n, c\u00f2n bi\u00ean b\u1ea3n b\u00e0n giao ho\u1eb7c nghi\u1ec7m thu m\u1edbi l\u00e0 b\u1eb1ng ch\u1ee9ng cho th\u1ea5y d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n giao v\u00e0 ho\u00e0n th\u00e0nh. Thi\u1ebfu bi\u00ean b\u1ea3n n\u00e0y, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n nghi ng\u1edd t\u00ednh th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch v\u00e0 lo\u1ea1i tr\u1eeb chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN.\"\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>Ki\u1ec3m to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c \u0111\u1ec3 x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c n\u1eafm v\u1eefng [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-5687","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5687","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=5687"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5687\/revisions"}],"predecessor-version":[{"id":5692,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5687\/revisions\/5692"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5689"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}