{"id":184,"date":"2013-11-26T17:22:52","date_gmt":"2013-11-26T10:22:52","guid":{"rendered":"http:\/\/hpg.vn\/index.php\/ke-toan-doanh-nghiep\/"},"modified":"2023-12-03T17:51:15","modified_gmt":"2023-12-03T10:51:15","slug":"ke-toan-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/vmc.edu.vn\/vn\/ke-toan-doanh-nghiep\/","title":{"rendered":"K\u1ebf to\u00e1n Doanh nghi\u1ec7p"},"content":{"rendered":"


\"alt\"

CHU\u1ea8N \u0110\u1ea6U RA TR\u00ccNH \u0110\u1ed8 CAO \u0110\u1eb2NG
NGH\u1ec0 K\u1ebe TO\u00c1N DOANH NGHI\u1ec6P
<\/span>
<\/strong><\/span><\/p>\r\n

1.\u00a0V\u1ec1\u00a0ki\u1ebfn th\u1ee9c<\/span><\/span><\/strong><\/span><\/p>\r\n

+ Sau khi \u0111\u00e0o t\u1ea1o \u0111\u1ea3m b\u1ea3o ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u v\u00e0 v\u1eadn d\u1ee5ng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n v\u1ec1 kinh t\u1ebf, t\u00e0i ch\u00ednh trong vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u1ec1 k\u1ebf to\u00e1n;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ V\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n trong vi\u1ec7c th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 c\u1ee7a ngh\u1ec1;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ V\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c tin h\u1ecdc, ngo\u1ea1i ng\u1eef v\u00e0o th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ V\u1eadn d\u1ee5ng h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, t\u00e0i kho\u1ea3n v\u00e0 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n v\u00e0o th\u1ef1c ti\u1ec5n;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ X\u00e1c \u0111\u1ecbnh c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ C\u1eadp nh\u1eadt c\u00e1c ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n kinh t\u1ebf v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, thu\u1ebf v\u00e0o c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ Ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

2. V\u1ec1\u00a0k\u1ef9 n\u0103ng<\/span><\/span><\/strong><\/span><\/p>\r\n

+ L\u1eadp ch\u1ee9ng t\u1eeb, ki\u1ec3m tra, ph\u00e2n lo\u1ea1i, x\u1eed l\u00fd \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n trong ghi s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng doanh nghi\u1ec7p v\u00e0 t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ L\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ Thi\u1ebft l\u1eadp m\u1ed1i quan h\u1ec7 v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n trong vi\u1ec7c th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ Ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ K\u1ef9 n\u0103ng cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf v\u1ec1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho y\u00eau c\u1ea7u l\u00e3nh \u0111\u1ea1o v\u00e0 qu\u1ea3n l\u00fd kinh t\u1ebf \u1edf \u0111\u01a1n v\u1ecb;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ R\u00e8n luy\u1ec7n cho ng\u01b0\u1eddi h\u1ecdc l\u00f2ng y\u00eau ngh\u1ec1, c\u00f3 \u00fd th\u1ee9c t\u1ed5 ch\u1ee9c k\u1ef7 lu\u1eadt, t\u00e1c phong c\u00f4ng nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u1ed1t c\u00e1c nhi\u1ec7m v\u1ee5 c\u1ee7a ngh\u1ec1 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ Kh\u1ea3 n\u0103ng l\u00e0m vi\u1ec7c \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c l\u00e0m vi\u1ec7c theo nh\u00f3m hi\u1ec7u qu\u1ea3;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

+ Kh\u1ea3 n\u0103ng t\u1ef1 t\u00ecm vi\u1ec7c l\u00e0m, t\u1ef1 t\u1ea1o vi\u1ec7c l\u00e0m ho\u1eb7c ti\u1ebfp t\u1ee5c h\u1ecdc l\u00ean tr\u00ecnh \u0111\u1ed9 cao h\u01a1n sau khi t\u1ed1t nghi\u1ec7p.<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

3. C\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m<\/span><\/span><\/strong><\/span><\/p>\r\n

Sau khi h\u1ecdc xong ngh\u1ec1 K\u1ebf to\u00e1n doanh nghi\u1ec7p, sinh vi\u00ean c\u00f3 c\u01a1 h\u1ed9i:<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

– Th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ea1i c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, kinh doanh d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c doanh nghi\u1ec7p kinh doanh xu\u1ea5t nh\u1eadp kh\u1ea9u;<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

– Th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.
<\/span><\/span><\/span><\/span><\/span><\/p>\r\n

– Ngu\u1ed3n Ph\u00f2ng \u0110\u00e0o t\u1ea1o –<\/em><\/p>

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