{"id":35557,"date":"2022-08-01T23:35:21","date_gmt":"2022-08-01T16:35:21","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=35557"},"modified":"2024-12-12T09:47:54","modified_gmt":"2024-12-12T02:47:54","slug":"bang-can-doi-ke-toan","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/bang-can-doi-ke-toan\/","title":{"rendered":"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec? Nguy\u00ean t\u1eafc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n"},"content":{"rendered":"\n<div class=\"kk-star-ratings\n     kksr-valign-top     kksr-align-left    \"\n    data-payload=\"{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;35557&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;count&quot;:&quot;0&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.5&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;\\u0110\\u00e1nh gi\\u00e1 post&quot;,&quot;legend&quot;:&quot;4.5\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;22&quot;,&quot;width&quot;:&quot;119&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;}\">\n    \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 119px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n    \n<div class=\"kksr-legend\">\n            <span class=\"kksr-muted\">\u0110\u00e1nh gi\u00e1 post<\/span>\n    <\/div>\n<\/div>\n<p><a href=\"https:\/\/jobsgo.vn\/blog\/bang-can-doi-ke-toan\/#l\u1eadp_b\u1ea3ng_c\u00e2n_\u0111\u1ed1i_k\u1ebf_to\u00e1n\" target=\"_blank\" rel=\"noopener\"><strong><i>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/i><\/strong><\/a><i> \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00f4 c\u00f9ng quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p. V\u00e0 \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 lo\u1ea1i b\u00e1o c\u00e1o n\u00e0y, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i n\u1ed9i dung b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a JobsGO nh\u00e9.<\/i><\/p>\n<div id=\"toc_container\" class=\"toc_light_blue no_bullets\"><p class=\"toc_title\">M\u1ee5c l\u1ee5c<\/p><ul class=\"toc_list\"><li><a href=\"#1_Tim_hieu_chung_ve_bang_can_doi_ke_toan\">1. T\u00ecm hi\u1ec3u chung v\u1ec1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><ul><li><a href=\"#11_Bang_can_doi_ke_toan_la_gi\">1.1 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/a><\/li><li><a href=\"#12_Noi_dung_bang_can_doi_ke_toan_doanh_nghiep\">1.2 N\u1ed9i dung b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a><\/li><li><a href=\"#13_Ket_cau_bang_can_doi_ke_toan\">1.3 K\u1ebft c\u1ea5u b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><li><a href=\"#2_Nguon_so_lieu_lap_bang_can_doi_ke_toan_tu_dau\">2. Ngu\u1ed3n s\u1ed1 li\u1ec7u l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1eeb \u0111\u00e2u?<\/a><\/li><li><a href=\"#3_Tinh_chat_cua_bang_can_doi_ke_toan\">3. T\u00ednh ch\u1ea5t c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/li><li><a href=\"#4_Nguyen_tac_lap_bang_can_doi_ke_toan\">4. Nguy\u00ean t\u1eafc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><ul><li><a href=\"#41_Truong_hop_doanh_nghiep_dap_ung_gia_dinh_hoat_dong_lien_tuc\">4.1 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/a><\/li><li><a href=\"#42_Truong_hop_doanh_nghiep_khong_dap_ung_gia_dinh_hoat_dong_lien_tuc\">4.2 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/a><\/li><\/ul><\/li><li><a href=\"#5_Huong_dan_cach_lap_bang_can_doi_ke_toan_chuan_nhat\">5. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n chu\u1ea9n nh\u1ea5t<\/a><\/li><li><a href=\"#6_Mot_so_luu_y_can_tranh_khi_lap_bang_can_doi_ke_toan\">6. M\u1ed9t s\u1ed1 l\u01b0u \u00fd c\u1ea7n tr\u00e1nh khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><ul><li><a href=\"#61_Sai_sot_ve_hinh_thuc\">6.1 Sai s\u00f3t v\u1ec1 h\u00ecnh th\u1ee9c<\/a><\/li><li><a href=\"#62_Sai_sot_ve_noi_dung\">6.2 Sai s\u00f3t v\u1ec1 n\u1ed9i dung<\/a><\/li><\/ul><\/li><li><a href=\"#7_Mau_bang_can_doi_ke_toan\">7. M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1_Tim_hieu_chung_ve_bang_can_doi_ke_toan\"><strong>1. T\u00ecm hi\u1ec3u chung v\u1ec1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<h3><span id=\"11_Bang_can_doi_ke_toan_la_gi\"><strong>1.1 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/strong><\/span><\/h3>\n<figure id=\"attachment_35568\" aria-describedby=\"caption-attachment-35568\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-35568\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan.jpg\" alt=\"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\" width=\"800\" height=\"450\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan.jpg 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-300x169.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-150x84.jpg 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-768x432.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-35568\" class=\"wp-caption-text\"><center><em>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/em><\/center><\/figcaption><\/figure>\n<blockquote id=\"b\u1ea3ng_c\u00e2n_\u0111\u1ed1i_k\u1ebf_to\u00e1n_l\u00e0_g\u00ec\" cite=\"https:\/\/jobsgo.vn\/blog\/bang-can-doi-ke-toan\/#balance_sheet\"><p>Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, <a rel=\"nofollow\" href=\"https:\/\/en.wikipedia.org\/wiki\/Balance_sheet\"><strong>b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/a> ch\u00ednh l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p trong doanh nghi\u1ec7p. N\u00f3 th\u1ec3 hi\u1ec7n to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/p><\/blockquote>\n<p>Nh\u1eefng s\u1ed1 li\u1ec7u c\u00f3 tr\u00ean <strong>b\u1ea3ng c\u00e2n \u0111\u1ed1i <a href=\"https:\/\/jobsgo.vn\/blog\/nganh-ke-toan\/\" target=\"_blank\" rel=\"noopener\">k\u1ebf to\u00e1n<\/a><\/strong> s\u1ebd cho nh\u00e0 qu\u1ea3n l\u00fd, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p th\u1ea5y \u0111\u01b0\u1ee3c c\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 theo c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n v\u00e0 c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh l\u00ean n\u00f3.<\/p>\n<p>Trong b\u1ea3ng c\u00e2n \u0111\u1ed1i, hai kh\u00e1i ni\u1ec7m quan tr\u1ecdng l\u00e0 <a href=\"https:\/\/jobsgo.vn\/blog\/owners-equity-la-gi\/\"><strong>v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/a>. V\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 s\u1ed1 v\u1ed1n ban \u0111\u1ea7u m\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng g\u00f3p v\u00e0o, c\u00f2n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu bao g\u1ed3m c\u1ea3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i, ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf m\u00e0 c\u00e1c ch\u1ee7 s\u1edf h\u1eefu n\u1eafm gi\u1eef trong doanh nghi\u1ec7p.<\/p>\n<p>&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/mau-bang-doi-chieu-cong-no\/\" target=\"_blank\" rel=\"noopener\"><strong>M\u1eabu \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/strong><\/a><\/p>\n<h3><span id=\"12_Noi_dung_bang_can_doi_ke_toan_doanh_nghiep\"><strong>1.2 N\u1ed9i dung b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong><\/span><\/h3>\n<p>N\u1ed9i dung c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, gi\u00e1 tr\u1ecb c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n \u0111\u00f3 kh\u00f4ng bao g\u1ed3m qu\u00e1 tr\u00ecnh v\u1eadn \u0111\u1ed9ng m\u00e0 ch\u1ec9 \u1edf m\u1ed9t th\u1eddi \u0111i\u1ec3m.<\/p>\n<p><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong> \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t trong nh\u1eefng bi\u1ec3u hi\u1ec7n n\u1ed5i b\u1eadt c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p c\u00e2n \u0111\u1ed1i. C\u01a1 s\u1edf thi\u1ebft l\u1eadp b\u00e1o c\u00e1o n\u00e0y c\u0169ng s\u1ebd d\u1ef1a tr\u00ean t\u00ednh c\u00e2n \u0111\u1ed1i v\u1ed1n c\u00f3 c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n.<\/p>\n<p>&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/phieu-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noopener\"><strong>Phi\u1ebfu k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/strong><\/a>?<\/p>\n<h3><span id=\"13_Ket_cau_bang_can_doi_ke_toan\"><strong>1.3 K\u1ebft c\u1ea5u b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n<p>C\u00e1c ch\u1ec9 ti\u00eau trong <strong>b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong> s\u1ebd ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo 2 g\u00f3c \u0111\u1ed9 l\u00e0:<\/p>\n<ul>\n<li>K\u1ebft c\u1ea5u v\u1ed1n kinh doanh.<\/li>\n<li>Ngu\u1ed3n h\u00ecnh th\u00e0nh v\u1ed1n kinh doanh.<\/li>\n<\/ul>\n<p>X\u00e9t v\u1ec1 k\u1ebft c\u1ea5u, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n g\u1ed3m 2 ph\u1ea7n:<\/p>\n<ul>\n<li>Ph\u1ea7n 1: t\u00e0i s\u1ea3n (ph\u1ea3n \u00e1nh theo k\u1ebft c\u1ea5u v\u1ed1n kinh doanh).<\/li>\n<li>Ph\u1ea7n 2: ngu\u1ed3n v\u1ed1n (ph\u1ea3n \u00e1nh theo ngu\u1ed3n h\u00ecnh th\u00e0nh v\u1ed1n kinh doanh).<\/li>\n<\/ul>\n<p>Ngo\u00e0i ra, v\u1ec1 h\u00ecnh th\u1ee9c th\u00ec k\u1ebft c\u1ea5u <strong>b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo 2 c\u00e1ch nh\u01b0 sau:<\/p>\n<ul>\n<li>C\u00e1ch 1: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo chi\u1ec1u d\u1ecdc<\/li>\n<\/ul>\n<table style=\"width: 600px;\">\n<tbody>\n<tr>\n<td style=\"width: 300px;\">Ph\u1ea7n 1: T\u00e0i s\u1ea3n<\/td>\n<td style=\"width: 300px;\">Gi\u00e1 tr\u1ecb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 300px;\"><\/td>\n<td style=\"width: 300px;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 300px;\"><\/td>\n<td style=\"width: 300px;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 300px;\">T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n<\/td>\n<td style=\"width: 300px;\">\u2026<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 300px;\">Ph\u1ea7n 2: Ngu\u1ed3n v\u1ed1n<\/td>\n<td style=\"width: 300px;\">Gi\u00e1 tr\u1ecb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 300px;\"><\/td>\n<td style=\"width: 400px;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 300px;\"><\/td>\n<td style=\"width: 300px;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 300px;\">T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n<\/td>\n<td style=\"width: 300px;\">\u2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>C\u00e1ch 2: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo chi\u1ec1u ngang<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td>Ph\u1ea7n 1: T\u00e0i s\u1ea3n<\/td>\n<td>Gi\u00e1 tr\u1ecb<\/td>\n<td>Ph\u1ea7n 2: Ngu\u1ed3n v\u1ed1n<\/td>\n<td>Gi\u00e1 tr\u1ecb<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>T\u1ed5ng t\u00e0i s\u1ea3n<\/td>\n<td>\u2026<\/td>\n<td>T\u1ed5ng ngu\u1ed3n v\u1ed1n<\/td>\n<td>\u2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"2_Nguon_so_lieu_lap_bang_can_doi_ke_toan_tu_dau\"><strong>2. Ngu\u1ed3n s\u1ed1 li\u1ec7u l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1eeb \u0111\u00e2u?<\/strong><\/span><\/h2>\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c xem l\u00e0 h\u00ecnh th\u1ee9c bi\u1ec3u hi\u1ec7n c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u1ed5ng h\u1ee3p &#8211; c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Ch\u00ednh v\u00ec v\u1eady m\u00e0 ngu\u1ed3n s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp n\u00ean b\u1ea3ng n\u00e0y s\u1ebd ph\u1ea3i xu\u1ea5t ph\u00e1t t\u1eeb c\u00e1c s\u1ed5 k\u1ebf to\u00e1n. C\u1ee5 th\u1ec3 c\u00e1c c\u0103n c\u1ee9 \u0111\u00f3 g\u1ed3m:<\/p>\n<ul>\n<li>S\u1ed1 li\u1ec7u c\u00f3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/li>\n<li>S\u1ed1 li\u1ec7u c\u00f3 tr\u00ean s\u1ed1 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft.<\/li>\n<li>S\u1ed1 li\u1ec7u cu\u1ed1i n\u0103m c\u00f3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<\/ul>\n<p>&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/so-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noopener\"><strong>S\u1ed5 k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/strong><\/a>?<\/p>\n<figure id=\"attachment_35561\" aria-describedby=\"caption-attachment-35561\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-35561\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-la-gi.jpg\" alt=\"b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec\" width=\"800\" height=\"481\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-la-gi.jpg 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-la-gi-300x180.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-la-gi-150x90.jpg 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-la-gi-768x462.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-35561\" class=\"wp-caption-text\"><center><em>S\u1ed1 li\u1ec7u <strong>l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> l\u1ea5y t\u1eeb \u0111\u00e2u?<\/em><\/center><\/figcaption><\/figure>\n<h2><span id=\"3_Tinh_chat_cua_bang_can_doi_ke_toan\"><strong>3. T\u00ednh ch\u1ea5t c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<p>\u0110\u1ec3 c\u00f3 th\u1ec3 l\u1eadp \u0111\u01b0\u1ee3c <strong>b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong>, c\u00e1c b\u1ea1n s\u1ebd c\u1ea7n hi\u1ec3u r\u00f5 \u0111\u01b0\u1ee3c t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a n\u00f3.<\/p>\n<p>V\u00e0 v\u00ec \u0111\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n s\u1ebd c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u l\u00e0:<\/p>\n<ul>\n<li>S\u1ef1 ch\u00ednh x\u00e1c.<\/li>\n<li>Trung th\u1ef1c.<\/li>\n<li>N\u1ed9i dung d\u1ec5 hi\u1ec3u.<\/li>\n<li>S\u1ed1 li\u1ec7u c\u00f3 th\u1ec3 so s\u00e1nh.<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<p>Ngo\u00e0i ra, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 r\u00e0ng c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh nh\u01b0 <a href=\"https:\/\/jobsgo.vn\/blog\/gross-profit-la-gi\/\" target=\"_blank\" rel=\"noopener\"><strong>gross profit<\/strong><\/a>, nh\u1eb1m cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h2><span id=\"4_Nguyen_tac_lap_bang_can_doi_ke_toan\"><strong>4. Nguy\u00ean t\u1eafc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<p>V\u1ec1 nguy\u00ean t\u1eafc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c b\u1ea1n s\u1ebd c\u1ea7n l\u01b0u \u00fd 2 tr\u01b0\u1eddng h\u1ee3p l\u00e0:<\/p>\n<h3><span id=\"41_Truong_hop_doanh_nghiep_dap_ung_gia_dinh_hoat_dong_lien_tuc\"><strong>4.1 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/strong><\/span><\/h3>\n<p>Theo quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ph\u1ea7n \u201ctr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d, khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u1ea1n c\u1ea7n tu\u00e2n th\u1ee7 theo \u0111\u00fang c\u00e1c nguy\u00ean t\u1eafc \u0111\u00e3 \u0111\u01b0a ra.<\/p>\n<figure id=\"attachment_35565\" aria-describedby=\"caption-attachment-35565\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-35565\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/lap-bang-can-doi-ke-toan.jpg\" alt=\"l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\" width=\"800\" height=\"533\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/lap-bang-can-doi-ke-toan.jpg 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/lap-bang-can-doi-ke-toan-300x200.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/lap-bang-can-doi-ke-toan-150x100.jpg 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/lap-bang-can-doi-ke-toan-768x512.jpg 768w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/lap-bang-can-doi-ke-toan-120x80.jpg 120w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/lap-bang-can-doi-ke-toan-360x240.jpg 360w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/lap-bang-can-doi-ke-toan-600x400.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-35565\" class=\"wp-caption-text\"><center><em>Nguy\u00ean t\u1eafc <strong>l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/em><\/center><\/figcaption><\/figure>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c ph\u1ea7n t\u00e0i s\u1ea3n , n\u1ee3 ph\u1ea3i tr\u1ea3 s\u1ebd c\u1ea7n tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo nguy\u00ean t\u1eafc, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>V\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng trong 12 th\u00e1ng:<\/li>\n<\/ul>\n<ul>\n<li>T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i ho\u1eb7c thanh to\u00e1n trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb khi b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i ng\u1eafn h\u1ea1n.<\/li>\n<li>T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i ho\u1eb7c thanh to\u00e1n t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean k\u1ec3 t\u1eeb khi b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i d\u00e0i h\u1ea1n.<\/li>\n<\/ul>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng h\u01a1n 12 th\u00e1ng:<\/li>\n<\/ul>\n<ul>\n<li>T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i ho\u1eb7c thanh to\u00e1n trong 1 chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng khi \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i ng\u1eafn h\u1ea1n.<\/li>\n<li>T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thu h\u1ed3i ho\u1eb7c thanh to\u00e1n d\u00e0i h\u01a1n 1 chu k\u1ef3 kinh doanh khi \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i d\u00e0i h\u1ea1n.<\/li>\n<\/ul>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9, kh\u00f4ng th\u1ec3 d\u1ef1a v\u00e0o chu k\u1ef3 kinh doanh \u0111\u1ec3 ph\u00e2n bi\u1ec7t th\u00ec t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.<\/li>\n<\/ul>\n<p>Ngo\u00e0i ra, khi <strong>l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> t\u1ed5ng h\u1ee3p gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c m\u00e0 kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, doanh nghi\u1ec7p s\u1ebd c\u1ea7n lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c s\u1ed1 d\u01b0 c\u1ee7a kho\u1ea3n m\u1ee5c ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u kh\u00f4ng tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<h3><span id=\"42_Truong_hop_doanh_nghiep_khong_dap_ung_gia_dinh_hoat_dong_lien_tuc\"><strong>4.2 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/strong><\/span><\/h3>\n<p>Vi\u1ec7c tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u0169ng s\u1ebd t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng ch\u1ec9 tr\u1eeb m\u1ed9t s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh sau:<\/p>\n<ul>\n<li>Kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u1eefa ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n.<\/li>\n<li>Kh\u00f4ng tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau d\u1ef1 ph\u00f2ng.<\/li>\n<\/ul>\n<p>M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau kh\u00e1c ho\u00e0n to\u00e0n so v\u1edbi <strong>b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong> \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c \u0111\u00f3 l\u00e0:<\/p>\n<ul>\n<li>Ch\u1ec9 ti\u00eau ch\u1ee9ng kho\u00e1n kinh doanh &#8211; m\u00e3 s\u1ed1 121.<\/li>\n<li>C\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, li\u00ean doanh, li\u00ean k\u1ebft, g\u00f3p v\u1ed1n,&#8230;<\/li>\n<li>C\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn nh\u1eefng kho\u1ea3n ph\u1ea3i thu.<\/li>\n<li>Ch\u1ec9 ti\u00eau h\u00e0ng t\u1ed3n kho &#8211; m\u00e3 140.<\/li>\n<li>Ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u01a1 \u0111\u1ed9ng h\u1eefu h\u00ecnh, v\u00f4 h\u00ecnh, thu\u00ea t\u00e0i ch\u00ednh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<\/ul>\n<p>C\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c s\u1ebd s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng vi\u1ec7c g\u1ed9p n\u1ed9i dung, s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng \u1edf ph\u1ea7n d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. Ngo\u00e0i ra, c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn <a href=\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/\" target=\"_blank\" rel=\"noopener\"><strong>b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/strong><\/a> \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn r\u00f5 h\u01a1n v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong b\u1ed1i c\u1ea3nh n\u00e0y.<\/p>\n<h2><span id=\"5_Huong_dan_cach_lap_bang_can_doi_ke_toan_chuan_nhat\"><strong>5. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n chu\u1ea9n nh\u1ea5t<\/strong><\/span><\/h2>\n<p>\u0110\u1ec3 <strong>l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong>, c\u00e1c b\u1ea1n s\u1ebd c\u1ea7n bi\u1ebft c\u00e1ch \u0111\u1ec3 l\u1ea5y d\u1eef li\u1ec7u nh\u01b0 sau:<\/p>\n<p>C\u00e1ch l\u1ea5y d\u1eef li\u1ec7u v\u00e0o c\u1ed9t s\u1ed1 \u0111\u1ea7u k\u1ef3: b\u1ea1n s\u1ebd c\u0103n c\u1ee9 t\u1eeb s\u1ed1 li\u1ec7u tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a k\u1ef3 tr\u01b0\u1edbc, chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u sang b\u00e1o c\u00e1o k\u1ef3 n\u00e0y.<\/p>\n<p>C\u00e1ch l\u1ea5y d\u1eef li\u1ec7u v\u00e0o c\u1ed9t s\u1ed1 cu\u1ed1i k\u1ef3:<\/p>\n<ul>\n<li>C\u00e1c ch\u1ec9 ti\u00eau s\u1eed d\u1ee5ng s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n m\u00e0 kh\u00f4ng c\u1ea7n ph\u00e2n lo\u1ea1i chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng, b\u1ea1n s\u1ebd s\u1eed d\u1ee5ng b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh t\u00e0i kho\u1ea3n \u0111\u1ec3 l\u1eadp ch\u1ec9 ti\u00eau n\u00e0y.<\/li>\n<li>C\u00e1c ch\u1ec9 ti\u00eau s\u1eed d\u1ee5ng s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n m\u00e0 ph\u00e2n lo\u1ea1i chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng, b\u1ea1n s\u1ebd s\u1eed d\u1ee5ng k\u1ebft h\u1ee3p s\u1ed1 chi ti\u1ebft t\u00e0i kho\u1ea3n v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh \u0111\u1ec3 t\u1ea1o l\u1eadp.<\/li>\n<\/ul>\n<p>&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/he-thong-tai-khoan-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><strong>B\u1ea3ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/a><\/p>\n<p>C\u1ee5 th\u1ec3, c\u00e1c b\u1ea1n h\u00e3y tham kh\u1ea3o c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u ph\u1ea7n t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n \u0111\u1ec3 <strong>l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"aligncenter size-full wp-image-35564\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/cach-lap-bang-can-doi-ke-toan.jpg\" alt=\"c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\" width=\"680\" height=\"600\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/cach-lap-bang-can-doi-ke-toan.jpg 680w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/cach-lap-bang-can-doi-ke-toan-300x265.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/cach-lap-bang-can-doi-ke-toan-150x132.jpg 150w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><\/p>\n<p><img loading=\"lazy\" class=\"aligncenter size-full wp-image-35567\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/balance-sheet.jpg\" alt=\"balance sheet\" width=\"650\" height=\"600\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/balance-sheet.jpg 650w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/balance-sheet-300x277.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/balance-sheet-150x138.jpg 150w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<ul>\n<li>Ngu\u1ed3n v\u1ed1n:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-35562 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-tai-khoan-ke-toan.jpg\" alt=\"b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\" width=\"723\" height=\"600\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-tai-khoan-ke-toan.jpg 723w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-tai-khoan-ke-toan-300x249.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-tai-khoan-ke-toan-150x124.jpg 150w\" sizes=\"(max-width: 723px) 100vw, 723px\" \/><\/p>\n<p><img loading=\"lazy\" class=\"aligncenter size-full wp-image-35566\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/what-are-balance-sheets.jpg\" alt=\"What Are Balance Sheets\" width=\"800\" height=\"452\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/what-are-balance-sheets.jpg 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/what-are-balance-sheets-300x170.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/what-are-balance-sheets-150x85.jpg 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/what-are-balance-sheets-768x434.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h2><span id=\"6_Mot_so_luu_y_can_tranh_khi_lap_bang_can_doi_ke_toan\"><strong>6. M\u1ed9t s\u1ed1 l\u01b0u \u00fd c\u1ea7n tr\u00e1nh khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<figure id=\"attachment_35560\" aria-describedby=\"caption-attachment-35560\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-35560\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-doanh-nghiep.jpg\" alt=\"b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n doanh nghi\u1ec7p\" width=\"800\" height=\"533\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-doanh-nghiep.jpg 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-doanh-nghiep-300x200.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-doanh-nghiep-150x100.jpg 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-doanh-nghiep-768x512.jpg 768w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-doanh-nghiep-120x80.jpg 120w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-doanh-nghiep-360x240.jpg 360w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/bang-can-doi-ke-toan-doanh-nghiep-600x400.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-35560\" class=\"wp-caption-text\"><center><em>L\u01b0u \u00fd khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/em><\/center><\/figcaption><\/figure>\n<p>Khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c b\u1ea1n s\u1ebd c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 sai s\u00f3t \u0111\u00f3 l\u00e0:<\/p>\n<h3><span id=\"61_Sai_sot_ve_hinh_thuc\"><strong>6.1 Sai s\u00f3t v\u1ec1 h\u00ecnh th\u1ee9c<\/strong><\/span><\/h3>\n<ul>\n<li>Sai \u0111\u01a1n v\u1ecb t\u00ednh: trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb t\u00ednh ph\u1ea3i l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0 ngh\u00ecn \u0111\u1ed3ng.<\/li>\n<li>Thi\u1ebfu ch\u1eef k\u00fd: b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n tr\u01b0\u1edbc khi n\u1ed9p \u0111i s\u1ebd c\u1ea7n c\u00f3 ch\u1eef \u00fd c\u1ee7a Gi\u00e1m \u0111\u1ed1c, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi l\u1eadp.<\/li>\n<li>Sai th\u1eddi gian: th\u01b0\u1eddng th\u00ec th\u1eddi gian <strong>c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> s\u1ebd l\u00e0 ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Tuy nhi\u00ean, trong 1 s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u00ec ng\u01b0\u1eddi l\u1eadp s\u1ebd c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh cho ph\u00f9 h\u1ee3p t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf. Ngo\u00e0i ra, vi\u1ec7c l\u1eadp <a href=\"https:\/\/jobsgo.vn\/blog\/bao-cao-thong-ke-la-gi\/\" target=\"_blank\" rel=\"noopener\"><strong>b\u00e1o c\u00e1o th\u1ed1ng k\u00ea l\u00e0 g\u00ec<\/strong><\/a> c\u0169ng c\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u1ec7 trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<h3><span id=\"62_Sai_sot_ve_noi_dung\"><strong>6.2 Sai s\u00f3t v\u1ec1 n\u1ed9i dung<\/strong><\/span><\/h3>\n<ul>\n<li>Sai ch\u1ec9 ti\u00eau \u201cti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d: kh\u00f4ng \u00edt \u0111\u01a1n v\u1ecb \u0111\u01b0a c\u1ea3 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00ean 3 th\u00e1ng d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u sai l\u1ec7ch. Do \u0111\u00f3, k\u1ebf to\u00e1n s\u1ebd c\u1ea7n l\u01b0u \u00fd c\u00e1c kho\u1ea3n n\u00e0y \u0111\u1ec3 \u0111\u01b0a v\u00e0o m\u1ee5c \u201c\u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n\u201d.<\/li>\n<li>Sai s\u00f3t do ghi nh\u1eadn kh\u00f4ng \u0111\u00fang l\u1ed7, l\u00e3i khi b\u00e1n ch\u1ee9ng kho\u00e1n.<\/li>\n<li>Sai s\u00f3t t\u1eeb vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n h\u00e0ng t\u1ed3n kho, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh.<\/li>\n<li>Sai s\u00f3t do doanh nghi\u1ec7p ghi nh\u1eadn sai t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7.<\/li>\n<\/ul>\n<h2><span id=\"7_Mau_bang_can_doi_ke_toan\"><strong>7. M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<figure id=\"attachment_35563\" aria-describedby=\"caption-attachment-35563\" style=\"width: 483px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-35563\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/cach-lam-bang-can-doi-ke-toan.jpg\" alt=\"c\u00e1ch l\u00e0m b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\" width=\"483\" height=\"600\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/cach-lam-bang-can-doi-ke-toan.jpg 483w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/cach-lam-bang-can-doi-ke-toan-242x300.jpg 242w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2022\/08\/cach-lam-bang-can-doi-ke-toan-121x150.jpg 121w\" sizes=\"(max-width: 483px) 100vw, 483px\" \/><figcaption id=\"caption-attachment-35563\" class=\"wp-caption-text\"><center><em>M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/em><\/center><\/figcaption><\/figure>\n<p>L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cho doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 \u0111i\u1ec1u \u0111\u01a1n gi\u1ea3n. \u0110\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi nh\u1eefng ai m\u1edbi v\u00e0o ngh\u1ec1, ch\u01b0a c\u00f3 kinh nghi\u1ec7m th\u00ec s\u1ebd r\u1ea5t d\u1ec5 sai, thi\u1ebfu s\u00f3t. N\u1ebfu b\u1ea1n \u0111ang b\u0103n kho\u0103n ch\u01b0a n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c m\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0 th\u1ebf n\u00e0o, h\u00e3y click t\u1ea3i ngay m\u1eabu d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 tham kh\u1ea3o nh\u00e9.<\/p>\n<p style=\"text-align: center;\"><a rel=\"nofollow\" href=\"https:\/\/docs.google.com\/document\/d\/1XjEvj1LjBBeYWY1axwHVS6mbHuBGBQVmjVTgtNAgt8c\/edit\"><strong>M\u1eaaU B\u1ea2NG C\u00c2N \u0110\u1ed0I K\u1ebe TO\u00c1N<\/strong><\/a><\/p>\n<p>Hy v\u1ecdng nh\u1eefng th\u00f4ng tin v\u1ec1 <strong>c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> tr\u00ean \u0111\u00e2y s\u1ebd th\u1ef1c s\u1ef1 h\u1eefu \u00edch v\u1edbi ai \u0111ang quan t\u00e2m \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y. B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c hi\u1ec3u r\u00f5 <a href=\"https:\/\/jobsgo.vn\/blog\/accrued-expense-la-gi\/\" target=\"_blank\" rel=\"noopener\"><strong>prepaid expense l\u00e0 g\u00ec<\/strong><\/a> c\u0169ng r\u1ea5t quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u1edfi \u0111\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay v\u00e0o chi ph\u00ed trong k\u1ef3, c\u1ea7n ph\u1ea3i x\u1eed l\u00fd \u0111\u00fang \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u00e1nh gi\u00e1 post B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn l\u00e0 m\u1ed9t trong nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00f4 c\u00f9ng quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p. V\u00e0 \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 lo\u1ea1i b\u00e1o c\u00e1o n\u00e0y, m\u1eddi b\u1ea1n \u0111\u1ecdc theo&#8230;<\/p>\n","protected":false},"author":13356,"featured_media":35568,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n","_yoast_wpseo_title":"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n - JobsGO Blog","_yoast_wpseo_metadesc":"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 b\u1ea3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p nh\u1eb1m ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m.","_yoast_wpseo_focus_keyphrase":"","faq":"","nganh_nghe_chuc_vu_lien_quan":["K\u1ebf To\u00e1n T\u1ed5ng h\u1ee3p"]},"categories":[2035],"tags":[],"yoast_head":"\n<title>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec? 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