{"id":6295,"date":"2023-11-20T01:39:01","date_gmt":"2023-11-20T01:39:01","guid":{"rendered":"https:\/\/mva.vn\/?p=6295"},"modified":"2023-11-20T01:39:01","modified_gmt":"2023-11-20T01:39:01","slug":"tai-khoan-ke-toan-la-gi-ket-cau-cua-tai-khoan-ke-toan","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/tai-khoan-ke-toan-la-gi-ket-cau-cua-tai-khoan-ke-toan\/","title":{"rendered":"T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? K\u1ebft c\u1ea5u c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/6295\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><span style=\"font-weight: 400;\">B\u1ea1n \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n? B\u1ea1n th\u1eafc m\u1eafc kh\u00f4ng bi\u1ebft t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? B\u1ea1n \u0111\u1ecdc kh\u00e1 nhi\u1ec1u t\u00e0i li\u1ec7u nh\u01b0ng v\u1eabn ch\u01b0a c\u00f3 th\u00f4ng tin gi\u1ea3i \u0111\u00e1p ch\u00ednh x\u00e1c nh\u1ea5t? N\u1ebfu \u0111\u00fang nh\u01b0 v\u1eady b\u00e0i vi\u1ebft n\u00e0y MVA s\u1ebd cung c\u1ea5p nh\u1eefng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n. H\u00e3y b\u1ecf ra 5 ph\u00fat \u0111\u1ec3 \u0111\u1ecdc b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.<\/span><\/p>\n<h2>I. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? Th\u00f4ng tin ch\u00ednh x\u00e1c<\/h2>\n<p><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty hay t\u1ed5 ch\u1ee9c. \u0110\u00e2y l\u00e0 m\u1ed9t danh m\u1ee5c c\u00e1c t\u00e0i kho\u1ea3n s\u1ed1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 thu nh\u1eadp, chi ph\u00ed, t\u00e0i s\u1ea3n, v\u00e0 n\u1ee3. M\u1ed7i t\u00e0i kho\u1ea3n \u0111\u1ec1u c\u00f3 m\u1ed9t m\u00e3 s\u1ed1 \u0111\u1eb7c tr\u01b0ng \u0111\u1ec3 nh\u1eadn d\u1ea1ng v\u00e0 s\u1eed d\u1ee5ng trong vi\u1ec7c ghi ch\u00e9p th\u00f4ng tin t\u00e0i ch\u00ednh. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n cung c\u1ea5p m\u1ed9t c\u00e1ch t\u1ed5 ch\u1ee9c h\u00f3a th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ec3 gi\u00fap cho vi\u1ec7c theo d\u00f5i, b\u00e1o c\u00e1o v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<figure id=\"attachment_6297\" aria-describedby=\"caption-attachment-6297\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-6297\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/tai-khoan-ke-toan-la-gi.jpg\" alt=\"T\u00ecm hi\u1ec3u th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3ng k\u1ebf to\u00e1n\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/tai-khoan-ke-toan-la-gi.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/tai-khoan-ke-toan-la-gi-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/tai-khoan-ke-toan-la-gi-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-6297\" class=\"wp-caption-text\"><em>Nh\u1eefng th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/em><\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: C\u00f4ng ty b\u1ea1n c\u00f3 1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n g\u1ecdi l\u00e0<\/span><span style=\"font-weight: 400;\"> &#8220;T\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t&#8221; m\u00e3 s\u1ed1 l\u00e0 101.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n &#8220;Ti\u1ec1n m\u1eb7t&#8221; ghi nh\u1eadn s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p \u0111ang s\u1edf h\u1eefu trong h\u00ecnh th\u1ee9c ti\u1ec1n m\u1eb7t ho\u1eb7c t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 r\u00fat ra m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng. B\u1ea5t k\u1ef3 giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ti\u1ec1n m\u1eb7t nh\u01b0 thu ti\u1ec1n, chi ti\u1ec1n, ho\u1eb7c chuy\u1ec3n kho\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn trong t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u00f4ng ty A c\u00f3 10,000 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, th\u00ec trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a h\u1ecd, s\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn trong t\u00e0i kho\u1ea3n &#8220;Ti\u1ec1n m\u1eb7t&#8221; v\u1edbi s\u1ed1 d\u01b0 10,000 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi c\u00f4ng ty th\u1ef1c hi\u1ec7n giao d\u1ecbch chi ti\u1ec1n 1,000 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 mua v\u0103n ph\u00f2ng ph\u1ea9m, s\u1ebd c\u00f3 m\u1ed9t ghi ch\u00e9p trong t\u00e0i kho\u1ea3n &#8220;Ti\u1ec1n m\u1eb7t&#8221; \u0111\u1ec3 ghi nh\u1eadn vi\u1ec7c gi\u1ea3m s\u1ed1 ti\u1ec1n t\u1eeb 10,000 \u0111\u01a1n v\u1ecb xu\u1ed1ng c\u00f2n 9,000 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 sau khi \u0111\u00e3 chi ti\u00eau.<\/span><\/p>\n<h2>II. K\u1ebft c\u1ea5u c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/h2>\n<p><span style=\"font-weight: 400;\">K\u1ebft c\u1ea5u c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1ebd c\u00f3 2 ph\u1ea7n 1 ph\u1ea7n l\u00e0 ph\u1ea3n \u00e1nh t\u0103ng v\u00e0 ph\u1ea7n c\u00f2n l\u1ea1i l\u00e0 ph\u1ea3n \u00e1nh s\u1ef1 gi\u1ea3m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n.<\/span><\/p>\n<p><b>Theo quy \u01b0\u1edbc:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean tr\u00e1i ch\u1eef &#8220;T&#8221; g\u1ecdi l\u00e0 b\u00ean N\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean ph\u1ea3i ch\u1eef &#8220;T&#8221; \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 b\u00ean C\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3 n\u1eb1m \u1edf b\u00ean N\u1ee3 ho\u1eb7c b\u00ean C\u00f3, th\u1ec3 hi\u1ec7n c\u00f3 c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m (\u0111\u1ea7u k\u1ef3 ho\u1eb7c cu\u1ed1i k\u1ef3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft c\u1ea5u c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ef1 ng\u01b0\u1ee3c nhau gi\u1eefa t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n, \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu ng\u01b0\u1ee3c v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo <\/span><a href=\"https:\/\/luatminhkhue.vn\/thong-tu-200-2014-tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep.aspx\"><b>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u00ec bao g\u1ed3m 9 lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n sau:<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">&#8211; <\/span><\/i><b><i>Lo\u1ea1i 1 v\u00e0 2<\/i><\/b><i><span style=\"font-weight: 400;\">: T\u00e0i s\u1ea3n.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">&#8211; <\/span><\/i><b><i>Lo\u1ea1i 3<\/i><\/b><i><span style=\"font-weight: 400;\">: N\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">&#8211; <\/span><\/i><b><i>Lo\u1ea1i 4<\/i><\/b><i><span style=\"font-weight: 400;\">: V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">&#8211;<\/span><\/i><b><i> Lo\u1ea1i 5<\/i><\/b><i><span style=\"font-weight: 400;\">: Doanh thu.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">&#8211; <\/span><\/i><b><i>Lo\u1ea1i 6<\/i><\/b><i><span style=\"font-weight: 400;\">: Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">&#8211; <\/span><\/i><b><i>Lo\u1ea1i 7<\/i><\/b><i><span style=\"font-weight: 400;\">: Thu nh\u1eadp kh\u00e1c.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">&#8211; <\/span><\/i><b><i>Lo\u1ea1i 8<\/i><\/b><i><span style=\"font-weight: 400;\">: Chi ph\u00ed kh\u00e1c.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">&#8211;<\/span><\/i><b><i> Lo\u1ea1i 9<\/i><\/b><i><span style=\"font-weight: 400;\">: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/i><\/p>\n<h2>III. Nguy\u00ean t\u1eafc ghi t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/h2>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ghi t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 m\u1ed9t b\u1ed9 quy t\u1eafc v\u00e0 nguy\u00ean l\u00fd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi ghi ch\u00e9p c\u00e1c giao d\u1ecbch kinh doanh v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. C\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nguy\u00ean t\u1eafc ghi k\u00e9p<\/b><span style=\"font-weight: 400;\">: M\u1ed7i giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c ghi v\u00e0o \u00edt nh\u1ea5t hai t\u00e0i kho\u1ea3n: m\u1ed9t t\u00e0i kho\u1ea3n n\u1ee3 v\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n c\u00f3. T\u1ed5ng s\u1ed1 ti\u1ec1n ghi n\u1ee3 ph\u1ea3i b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n ghi c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n<\/b><span style=\"font-weight: 400;\">: Giao d\u1ecbch c\u1ea7n \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00ednh ch\u1ea5t c\u1ee7a giao d\u1ecbch. V\u00ed d\u1ee5: ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t, doanh thu b\u00e1n h\u00e0ng ghi v\u00e0o t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed ghi v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed, v\u00e0 c\u1ee9 nh\u01b0 v\u1eady.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_6298\" aria-describedby=\"caption-attachment-6298\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-6298\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/nguyen-tac-ghi-tai-khoan-ke-toan-can-biet.jpg\" alt=\"nh\u1eefng nguy\u00ean t\u1eafc ghi t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/nguyen-tac-ghi-tai-khoan-ke-toan-can-biet.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/nguyen-tac-ghi-tai-khoan-ke-toan-can-biet-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2023\/11\/nguyen-tac-ghi-tai-khoan-ke-toan-can-biet-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-6298\" class=\"wp-caption-text\"><em>1 S\u1ed1 nguy\u00ean t\u1eafc ghi t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5<\/em><\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nguy\u00ean t\u1eafc nguy\u00ean v\u1eb9n th\u00f4ng tin<\/b><span style=\"font-weight: 400;\">: C\u00e1c ghi ch\u00e9p ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin k\u1ebf to\u00e1n kh\u00f4ng b\u1ecb thi\u1ebfu s\u00f3t ho\u1eb7c sai l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nguy\u00ean t\u1eafc th\u1eddi gian ph\u1ea3n \u00e1nh \u0111\u00fang<\/b><span style=\"font-weight: 400;\">: Giao d\u1ecbch c\u1ea7n \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n trong kho\u1ea3ng th\u1eddi gian th\u1ef1c hi\u1ec7n ch\u00fang, kh\u00f4ng n\u00ean tr\u1ec5 ho\u1eb7c \u0111\u1ea9y sang th\u1eddi k\u1ef3 k\u1ebf to\u00e1n sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nguy\u00ean t\u1eafc v\u00f9ng ki\u1ec3m so\u00e1t<\/b><span style=\"font-weight: 400;\">: Nguy\u00ean t\u1eafc n\u00e0y y\u00eau c\u1ea7u c\u00e1c giao d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p t\u1ea1i n\u01a1i di\u1ec5n ra, kh\u00f4ng n\u00ean k\u00e9o d\u00e0i ho\u1eb7c t\u1eadp trung ghi ch\u00e9p t\u1eeb m\u1ed9t n\u01a1i kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nguy\u00ean t\u1eafc s\u1ef1 \u0111\u1ed1i x\u1ee9ng<\/b><span style=\"font-weight: 400;\">: S\u1ef1 t\u01b0\u01a1ng \u0111\u1ed1i gi\u1eefa n\u1ee3 v\u00e0 c\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c duy tr\u00ec trong m\u1ecdi giao d\u1ecbch, b\u1ea3o \u0111\u1ea3m r\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n trong c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n trong c\u00e1c t\u00e0i kho\u1ea3n c\u00f3.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c nguy\u00ean t\u1eafc n\u00e0y c\u00f9ng nhau \u0111\u1ecbnh h\u00ecnh quy tr\u00ecnh ghi ch\u00e9p k\u1ebf to\u00e1n, gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2>IV. Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n trong t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/h2>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n theo n\u1ed9i dung kinh t\u1ebf:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh ngu\u1ed3n v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh chi ph\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh doanh thu x\u00e1c \u0111\u1ecbnh kinh doanh<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n theo c\u00f4ng d\u1ee5ng v\u00e0 k\u1ebft c\u1ea5u c\u00f3 c\u00e1c nh\u00f3m t\u00e0i kho\u1ea3n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n c\u01a1 b\u1ea3n: Bao g\u1ed3m t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n, t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n ngu\u1ed3n v\u1ed1n v\u00e0 t\u00e0i kho\u1ea3n h\u1ed7n h\u1ee3p. \u0110\u00e2y l\u00e0 nh\u00f3m t\u00e0i kho\u1ea3n cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n m\u00e0 doanh nghi\u1ec7p s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh: \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n. Nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n do \u1ea3nh h\u01b0\u1edfng t\u1eeb c\u00e1c y\u1ebfu t\u1ed1 b\u00ean ngo\u00e0i nh\u01b0 m\u1ea5t gi\u00e1, t\u1ed5n th\u1ea5t ho\u1eb7c s\u1eeda ch\u1eefa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n nghi\u1ec7p v\u1ee5: Bao g\u1ed3m t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh chi ph\u00ed, t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh doanh thu v\u00e0 t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh. Nh\u00f3m n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5, doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng v\u00e0 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<h2>V. L\u1eddi k\u1ebft<\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin m\u00e0 MVA gi\u1ea3i \u0111\u00e1p \u0111\u1ebfn qu\u00fd v\u1ecb v\u00e0 c\u00e1c b\u1ea1n t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? N\u1ebfu m\u1ecdi ng\u01b0\u1eddi c\u00f3 nh\u1eefng c\u00e2u h\u1ecfi kh\u00e1c c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, tham kh\u1ea3o vui l\u00f2ng b\u00ecnh lu\u1eadn b\u00ean d\u01b0\u1edbi b\u00e0i vi\u1ebft ho\u1eb7c g\u1ecdi \u0111\u1ebfn s\u1ed1 hotline tr\u00ean website <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>mva.vn<\/strong><\/a><\/span> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3. Xin c\u1ea3m \u01a1n!<\/span>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.B\u1ea1n \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n? B\u1ea1n th\u1eafc m\u1eafc kh\u00f4ng bi\u1ebft t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? B\u1ea1n \u0111\u1ecdc..<\/p>\n","protected":false},"author":1,"featured_media":6299,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6295","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? K\u1ebft c\u1ea5u c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ch\u00ednh l\u00e0 c\u00e2u h\u1ecfi nhi\u1ec1u qu\u00fd v\u1ecb quan t\u00e2m. T\u1ea5t c\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c MVA gi\u1ea3i \u0111\u00e1p \u1edf \u0111\u00e2y.{:}\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/tai-khoan-ke-toan-la-gi-ket-cau-cua-tai-khoan-ke-toan\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? K\u1ebft c\u1ea5u c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n[:]\" \/>\n<meta property=\"og:description\" content=\"{:vi}T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n l\u00e0 g\u00ec? K\u1ebft c\u1ea5u c\u1ee7a t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ch\u00ednh l\u00e0 c\u00e2u h\u1ecfi nhi\u1ec1u qu\u00fd v\u1ecb quan t\u00e2m. 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