{"id":235377,"date":"2024-11-18T14:56:19","date_gmt":"2024-11-18T07:56:19","guid":{"rendered":"https:\/\/gtax.vn\/?p=235377"},"modified":"2024-11-26T10:25:00","modified_gmt":"2024-11-26T03:25:00","slug":"ke-toan-chu-dau-tu","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/","title":{"rendered":"K\u1ebf To\u00e1n Ch\u1ee7 \u0110\u1ea7u T\u01b0"},"content":{"rendered":"<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00f3ng vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng trong ng\u00e0nh x\u00e2y d\u1ef1ng v\u00e0 \u0111\u1ea7u t\u01b0. Kh\u00e1c v\u1edbi c\u00e1c k\u1ebf to\u00e1n t\u1eadp trung ch\u1ee7 y\u1ebfu v\u00e0o vi\u1ec7c ghi ch\u00e9p v\u00e0 <a href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i x\u1eed l\u00fd c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn ngu\u1ed3n v\u1ed1n, qu\u1ea3n l\u00fd ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai d\u1ef1 \u00e1n. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng ch\u1ec9 \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n s\u00e2u r\u1ed9ng v\u1ec1 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n y\u00eau c\u1ea7u kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd c\u00e1c ngu\u1ed3n l\u1ef1c. \u0110\u1ec3 c\u00f3 c\u00e1i nh\u00ecn r\u00f5 h\u01a1n v\u1ec1 vai tr\u00f2 v\u00e0 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0, h\u00e3y c\u00f9ng Gtax t\u00ecm hi\u1ec3u chi ti\u1ebft qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/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:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#1_Ke_toan_chu_dau_tu_la_gi\" >1. K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#2_Nhung_van_de_lien_quan_ve_ke_toan_chu_dau_tu\" >2. Nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan v\u1ec1 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#Dau_tu_xay_dung_co_ban\" >\u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#Du_an_dau_tu\" >D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#Cong_trinh_xay_dung\" >C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#Chi_phi_dau_tu_xay_dung\" >Chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#Tong_muc_chi_phi_cho_dau_tu_xay_dung_cong_trinh\" >T\u1ed5ng m\u1ee9c chi ph\u00ed cho \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#Du_toan_xay_dung_cong_trinh\" >D\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#3_Cong_viec_cua_ke_toan_chu_dau_tu\" >3. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#4_Quy_trinh_hach_toan_nghiep_vu_ke_toan_chu_dau_tu\" >4. Quy tr\u00ecnh h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#41_Che_do_ke_toan_trong_truong_hop_chu_dau_tu_khong_thanh_lap_Ban_Quan_ly_Du_an_Dau_tu_BQLDADT\" >4.1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u00e0nh l\u1eadp Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n \u0110\u1ea7u t\u01b0 (BQLDA\u0110T)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#42_Mot_so_nghiep_vu_hach_toan_ke_toan_chu_dau_tu\" >4.2 M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/ke-toan-chu-dau-tu\/#43_Quy_trinh_thuc_hien_nghiep_vu_hach_toan\" >4.3 Quy tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Ke_toan_chu_dau_tu_la_gi\"><\/span><span style=\"color: #000000;\"><span id=\"1_Ke_toan_chu_dau_tu_la_gi\" class=\"ez-toc-section\"><\/span>1. K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c chuy\u00ean bi\u1ec7t trong ng\u00e0nh k\u1ebf to\u00e1n, t\u1eadp trung v\u00e0o vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng. C\u00f4ng vi\u1ec7c n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng trong c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng quy m\u00f4 l\u1edbn, ph\u1ee9c t\u1ea1p, c\u00f3 s\u1ef1 tham gia c\u1ee7a nhi\u1ec1u b\u00ean v\u00e0 ngu\u1ed3n v\u1ed1n \u0111a d\u1ea1ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">Kh\u00e1c v\u1edbi c\u00e1c k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng, k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng ch\u1ec9 l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh m\u00e0 c\u00f2n ph\u1ea3i am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 ng\u00e0nh x\u00e2y d\u1ef1ng. H\u1ecd c\u1ea7n n\u1eafm v\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, quy tr\u00ecnh thi c\u00f4ng, v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 lao \u0111\u1ed9ng trong ng\u00e0nh. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ecd c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 ch\u1ee7 \u0111\u1ea7u t\u01b0 trong vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed, ti\u1ebfn \u0111\u1ed9 v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/span><\/p>\n<p><span style=\"color: #000000;\">Ngo\u00e0i ra, k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f2n ph\u1ea3i qu\u1ea3n l\u00fd v\u00e0 gi\u00e1m s\u00e1t c\u00e1c ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong c\u00e1c d\u1ef1 \u00e1n c\u00f3 nhi\u1ec1u nh\u00e0 th\u1ea7u v\u00e0 ngu\u1ed3n t\u00e0i tr\u1ee3 kh\u00e1c nhau, \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u00e0 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh tinh vi.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235378 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1284636492-612x612-1.jpg\" alt=\"1. K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 g\u00ec?\" width=\"612\" height=\"408\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1284636492-612x612-1.jpg 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1284636492-612x612-1-300x200.jpg 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Nhung_van_de_lien_quan_ve_ke_toan_chu_dau_tu\"><\/span><span style=\"color: #000000;\"><span id=\"2_Nhung_van_de_lien_quan_ve_ke_toan_chu_dau_tu\" class=\"ez-toc-section\"><\/span>2. Nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan v\u1ec1 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c chuy\u00ean bi\u1ec7t \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c s\u00e2u r\u1ed9ng v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi ph\u00ed \u0111\u1ea7u t\u01b0, t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh. Ngo\u00e0i c\u00e1c k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n trong k\u1ebf to\u00e1n, k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u0169ng c\u1ea7n th\u00e0nh th\u1ea1o vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi c\u00f3 kh\u1ea3 n\u0103ng giao ti\u1ebfp v\u00e0 \u0111\u00e0m ph\u00e1n hi\u1ec7u qu\u1ea3. Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh hi\u1ec7u qu\u1ea3 v\u00e0 th\u00e0nh c\u00f4ng c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ec3 th\u00e0nh c\u00f4ng trong l\u0129nh v\u1ef1c n\u00e0y, m\u1ed9t k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n ph\u1ea3i c\u00f3 hi\u1ec3u bi\u1ebft to\u00e0n di\u1ec7n v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m c\u1ed1t l\u00f5i b\u1ea1n c\u1ea7n ch\u00fa \u00fd n\u1ebfu mu\u1ed1n tr\u1edf th\u00e0nh m\u1ed9t chuy\u00ean gia k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dau_tu_xay_dung_co_ban\"><\/span><span style=\"color: #000000;\">\u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">\u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c b\u1ecf v\u1ed1n \u0111\u1ec3 x\u00e2y d\u1ef1ng ho\u1eb7c c\u1ea3i t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c n\u00e2ng cao n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t v\u00e0 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u ph\u00e1t tri\u1ec3n kinh t\u1ebf, x\u00e3 h\u1ed9i. C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng g\u00f3p ph\u1ea7n v\u00e0o vi\u1ec7c c\u1ea3i thi\u1ec7n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng m\u00f4i tr\u01b0\u1eddng s\u1ed1ng, \u0111\u1ed3ng th\u1eddi th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong c\u1ed9ng \u0111\u1ed3ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Du_an_dau_tu\"><\/span><span style=\"color: #000000;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 m\u1ed9t quy tr\u00ecnh ph\u1ee9c t\u1ea1p, \u0111\u00f2i h\u1ecfi s\u1ef1 t\u00ednh to\u00e1n v\u00e0 qu\u1ea3n l\u00fd chi ti\u1ebft t\u1eeb vi\u1ec7c huy \u0111\u1ed9ng ngu\u1ed3n v\u1ed1n, \u0111\u1ebfn vi\u1ec7c m\u1edf r\u1ed9ng quy m\u00f4 v\u00e0 c\u1ea3i t\u1ea1o c\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh. M\u1ed7i d\u1ef1 \u00e1n \u0111\u1ec1u c\u00f3 m\u1ee5c ti\u00eau ri\u00eang bi\u1ec7t, t\u1eeb vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau t\u0103ng tr\u01b0\u1edfng, \u0111\u1ebfn vi\u1ec7c n\u00e2ng cao v\u1ecb th\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u1ea3i thi\u1ec7n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_trinh_xay_dung\"><\/span><span style=\"color: #000000;\">C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng c\u00e1c k\u1ef9 thu\u1eadt v\u00e0 c\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn trong thi c\u00f4ng, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean nhi\u1ec1u \u0111\u1ecba h\u00ecnh kh\u00e1c nhau, t\u1eeb \u0111\u1ea5t li\u1ec1n \u0111\u1ebfn v\u00f9ng bi\u1ec3n v\u00e0 th\u1ec1m l\u1ee5c \u0111\u1ecba. C\u00e1c c\u00f4ng tr\u00ecnh n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c c\u00f4ng tr\u00ecnh d\u00e2n d\u1ee5ng nh\u01b0 nh\u00e0 \u1edf, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng giao th\u00f4ng, ho\u1eb7c c\u00e1c c\u00f4ng tr\u00ecnh c\u00f4ng nghi\u1ec7p nh\u01b0 nh\u00e0 m\u00e1y, khu c\u00f4ng nghi\u1ec7p, nh\u00e0 x\u01b0\u1edfng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_dau_tu_xay_dung\"><\/span><span style=\"color: #000000;\">Chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi cho vi\u1ec7c c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng v\u00e0 x\u00e2y d\u1ef1ng m\u1edbi c\u00f4ng tr\u00ecnh. C\u00e1c chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n th\u00f4ng qua c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0, d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh v\u00e0 quy\u1ebft to\u00e1n. Nh\u1eefng kho\u1ea3n chi n\u00e0y bao g\u1ed3m chi ph\u00ed v\u1eadt li\u1ec7u, chi ph\u00ed lao \u0111\u1ed9ng, chi ph\u00ed thi\u1ebft b\u1ecb, v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_muc_chi_phi_cho_dau_tu_xay_dung_cong_trinh\"><\/span><span style=\"color: #000000;\">T\u1ed5ng m\u1ee9c chi ph\u00ed cho \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u1ed5ng m\u1ee9c chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n d\u1ef1 to\u00e1n c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n v\u1ed1n trong su\u1ed1t qu\u00e1 tr\u00ecnh tri\u1ec3n khai d\u1ef1 \u00e1n. \u0110\u00e2y l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang ti\u1ebfn \u0111\u1ed9, trong ph\u1ea1m vi ng\u00e2n s\u00e1ch v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau kinh doanh \u0111\u00e3 \u0111\u1ec1 ra.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Du_toan_xay_dung_cong_trinh\"><\/span><span style=\"color: #000000;\">D\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">D\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh l\u00e0 qu\u00e1 tr\u00ecnh \u01b0\u1edbc t\u00ednh chi ph\u00ed ban \u0111\u1ea7u c\u1ee7a d\u1ef1 \u00e1n d\u1ef1a tr\u00ean kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c v\u00e0 v\u1eadt li\u1ec7u c\u1ea7n thi\u1ebft. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u1ebft v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed trong su\u1ed1t v\u00f2ng \u0111\u1eddi c\u1ee7a d\u1ef1 \u00e1n. D\u1ef1 to\u00e1n ch\u00ednh x\u00e1c gi\u00fap c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 theo d\u00f5i ti\u1ebfn \u0111\u1ed9 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ngu\u1ed3n l\u1ef1c khi c\u1ea7n thi\u1ebft, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 gi\u1ecfi, b\u1ea1n kh\u00f4ng ch\u1ec9 c\u1ea7n n\u1eafm v\u1eefng c\u00e1c ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1ec1 k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n c\u1ea7n hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 ng\u00e0nh x\u00e2y d\u1ef1ng v\u00e0 c\u00e1c quy tr\u00ecnh li\u00ean quan. \u0110i\u1ec1u n\u00e0y gi\u00fap b\u1ea1n l\u00e0m ch\u1ee7 c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh v\u00e0 \u0111\u00f3ng g\u00f3p v\u00e0o s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235379 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1278695302-612x612-1.jpg\" alt=\"2. Nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan v\u1ec1 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0\" width=\"612\" height=\"408\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1278695302-612x612-1.jpg 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1278695302-612x612-1-300x200.jpg 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Cong_viec_cua_ke_toan_chu_dau_tu\"><\/span><span style=\"color: #000000;\"><span id=\"3_Cong_viec_cua_ke_toan_chu_dau_tu\" class=\"ez-toc-section\"><\/span>3. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1eadp trung v\u00e0o vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 cho c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng. K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng ch\u1ec9 ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh m\u00e0 c\u00f2n ph\u1ea3i t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 gi\u00e1m s\u00e1t ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n, nh\u1eb1m b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c.<\/span><\/p>\n<p><span style=\"color: #000000;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3 m\u00e0 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cho c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn t\u00ednh h\u1ee3p l\u00fd c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n:<\/strong> K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i ki\u1ec3m tra v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi x\u1eed l\u00fd c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai d\u1ef1 \u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>H\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch ph\u00e1t sinh:<\/strong> K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch kinh t\u1ebf m\u1edbi ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi trong vi\u1ec7c ghi nh\u1eadn s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u1ed5ng h\u1ee3p v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3:<\/strong> K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan Thu\u1ebf v\u00e0 cung c\u1ea5p c\u00e1c b\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty, nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh lu\u00f4n r\u00f5 r\u00e0ng v\u00e0 minh b\u1ea1ch.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh:<\/strong> K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed c\u1ee7a d\u1ef1 \u00e1n, ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1ef1 \u00e1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ng\u00e2n s\u00e1ch, \u0111\u1ed3ng th\u1eddi ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng:<\/strong> K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, \u0111\u1ea3m b\u1ea3o hi\u1ec3u r\u00f5 c\u00e1c y\u00eau c\u1ea7u, \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng v\u00e0 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c \u0111\u1ec3 tr\u00e1nh sai s\u00f3t v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ghi ch\u00e9p v\u00e0 theo d\u00f5i v\u1eadt t\u01b0 v\u00e0 nguy\u00ean li\u1ec7u:<\/strong> K\u1ebf to\u00e1n c\u1ea7n ghi ch\u00e9p ch\u00ednh x\u00e1c vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n cho v\u1eadt t\u01b0 v\u00e0 nguy\u00ean li\u1ec7u, gi\u00fap c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 gi\u1ea3i tr\u00ecnh d\u1ec5 d\u00e0ng, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra l\u1ea1i h\u00f3a \u0111\u01a1n khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Qu\u1ea3n l\u00fd chi ph\u00ed thi\u1ebft b\u1ecb v\u00e0 nh\u00e2n c\u00f4ng:<\/strong> K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i theo d\u00f5i chi ph\u00ed cho thi\u1ebft b\u1ecb m\u00e1y m\u00f3c, v\u1eadt t\u01b0 v\u00e0 nh\u00e2n c\u00f4ng trong qu\u00e1 tr\u00ecnh thi c\u00f4ng, \u0111\u1ea3m b\u1ea3o c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd v\u00e0 h\u1ee3p l\u00fd.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ki\u1ec3m tra \u0111\u1ecbnh m\u1ee9c h\u1ea1ng m\u1ee5c v\u00e0 ch\u1ee9ng t\u1eeb:<\/strong> C\u1ea7n ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng c\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed cho t\u1eebng h\u1ea1ng m\u1ee5c, \u0111\u1ed3ng th\u1eddi r\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u00e1nh th\u1ea5t tho\u00e1t v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong c\u00f4ng t\u00e1c chi tr\u1ea3.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00e1o c\u00e1o v\u1ec1 chi ph\u00ed v\u00e0 thanh to\u00e1n:<\/strong> K\u1ebf to\u00e1n c\u1ea7n b\u00e1o c\u00e1o chi ti\u1ebft v\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n, chi tr\u1ea3 chi ph\u00ed, gi\u00fap qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh minh b\u1ea1ch v\u00e0 d\u1ec5 d\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Gi\u00e1m s\u00e1t ti\u1ebfn \u0111\u1ed9 c\u00f4ng tr\u00ecnh:<\/strong> K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n theo d\u00f5i c\u00e1c c\u00f4ng tr\u00ecnh ho\u1eb7c h\u1ea1ng m\u1ee5c c\u00f3 ti\u1ebfn \u0111\u1ed9 b\u1ecb ch\u1eadm tr\u1ec5, \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng nh\u1ea5t trong vi\u1ec7c qu\u1ea3n l\u00fd gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian, tr\u00e1nh vi\u1ec7c ph\u00e1t sinh c\u00e1c chi ph\u00ed ngo\u00e0i k\u1ebf ho\u1ea1ch.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ho\u00e0n th\u00e0nh c\u00e1c b\u00e1o c\u00e1o v\u00e0 c\u00f4ng vi\u1ec7c c\u00f2n d\u1edf dang:<\/strong> K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c c\u00f4ng vi\u1ec7c c\u00f2n l\u1ea1i, l\u1eadp b\u00e1o c\u00e1o chi ti\u1ebft g\u1eedi ban l\u00e3nh \u0111\u1ea1o \u0111\u00fang h\u1ea1n, gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>L\u1eadp b\u1ea3ng l\u01b0\u01a1ng v\u00e0 b\u00e1o c\u00e1o thu\u1ebf:<\/strong> K\u1ebf to\u00e1n c\u1ea7n l\u1eadp b\u1ea3ng l\u01b0\u01a1ng r\u00f5 r\u00e0ng cho c\u00f4ng nh\u00e2n, \u0111\u1ea3m b\u1ea3o chi tr\u1ea3 \u0111\u00fang h\u1ea1n, \u0111\u1ed3ng th\u1eddi b\u00e1o c\u00e1o thu\u1ebf v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m, k\u00e8m theo c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235380 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/1-khai-niem-ke-toan-tai-chinh-1024x512.jpg\" alt=\"3. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0\" width=\"1024\" height=\"512\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/1-khai-niem-ke-toan-tai-chinh-1024x512.jpg 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/1-khai-niem-ke-toan-tai-chinh-300x150.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/1-khai-niem-ke-toan-tai-chinh-768x384.jpg 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/1-khai-niem-ke-toan-tai-chinh.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Quy_trinh_hach_toan_nghiep_vu_ke_toan_chu_dau_tu\"><\/span><span style=\"color: #000000;\"><span id=\"4_Quy_trinh_hach_toan_nghiep_vu_ke_toan_chu_dau_tu\" class=\"ez-toc-section\"><\/span>4. Quy tr\u00ecnh h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Quy tr\u00ecnh h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng. Vi\u1ec7c th\u1ef1c hi\u1ec7n quy tr\u00ecnh h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap theo d\u00f5i t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n trong l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n trong quy tr\u00ecnh n\u00e0y c\u00f9ng v\u1edbi c\u00e1c n\u1ed9i dung c\u1ea7n ch\u00fa \u00fd.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"41_Che_do_ke_toan_trong_truong_hop_chu_dau_tu_khong_thanh_lap_Ban_Quan_ly_Du_an_Dau_tu_BQLDADT\"><\/span><span style=\"color: #000000;\">4.1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u00e0nh l\u1eadp Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n \u0110\u1ea7u t\u01b0 (BQLDA\u0110T)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u00e0nh l\u1eadp BQLDA\u0110T, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 195\/2012\/TT-BTC<\/strong>, d\u1ef1a tr\u00ean <strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/strong> \u0111\u01b0\u1ee3c ban h\u00e0nh theo <strong>Th\u00f4ng t\u01b0 107\/2017\/TT-BTC<\/strong>. Quy \u0111\u1ecbnh n\u00e0y thay th\u1ebf cho h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y t\u1ea1i <strong>Quy\u1ebft \u0111\u1ecbnh 19\/2006\/Q\u0110-BTC<\/strong> (ng\u00e0y 30\/03\/2006).<\/span><\/p>\n<p>Xem th\u00eam: <a href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/\">K\u1ebf to\u00e1n x\u0103ng d\u1ea7u<\/a> c\u1ea7n l\u00e0m nh\u1eefng g\u00ec?<\/p>\n<h3><span class=\"ez-toc-section\" id=\"42_Mot_so_nghiep_vu_hach_toan_ke_toan_chu_dau_tu\"><\/span><span style=\"color: #000000;\">4.2 M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span style=\"color: #000000;\">4.2.1 H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng<\/span><\/h4>\n<p><span style=\"color: #000000;\"><strong>\u0110\u1ed1i v\u1edbi Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n \u0110\u1ea7u t\u01b0:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1c \u0111\u01a1n v\u1ecb BQLDA\u0110T \u00e1p d\u1ee5ng <strong>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Quy\u1ebft \u0111\u1ecbnh 15<\/strong>, nh\u01b0ng c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i v\u00e0 b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 152 \u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/strong>: B\u1ed5 sung 7 t\u00e0i kho\u1ea3n c\u1ea5p 2, bao g\u1ed3m:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 1521: V\u1eadt li\u1ec7u trong kho<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 1522: V\u1eadt li\u1ec7u giao cho b\u00ean nh\u1eadn th\u1ea7u<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 1523: Thi\u1ebft b\u1ecb trong kho<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 1524: Thi\u1ebft b\u1ecb \u0111\u01b0a \u0111i l\u1eafp<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 1525: Thi\u1ebft b\u1ecb t\u1ea1m s\u1eed d\u1ee5ng<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 1526: V\u1eadt li\u1ec7u, thi\u1ebft b\u1ecb \u0111\u01b0a gia c\u00f4ng<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 1528: V\u1eadt li\u1ec7u kh\u00e1c<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 154<\/strong>: \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang\u201d \u0111\u1ed5i th\u00e0nh \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed d\u1edf dang\u201d.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 241<\/strong>: \u201cX\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang\u201d \u0111\u1ed5i th\u00e0nh \u201cChi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng\u201d v\u00e0 b\u1ecf t\u00e0i kho\u1ea3n c\u1ea5p 2.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 336<\/strong>: \u201cPh\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9\u201d b\u1ed5 sung th\u00eam 4 t\u00e0i kho\u1ea3n c\u1ea5p 2, bao g\u1ed3m:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 3361: Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 3362: Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 3363: Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 chi ph\u00ed \u0111i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n h\u00f3a<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 3368: Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00e1c<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 511<\/strong>: \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d \u0111\u1ed5i th\u00e0nh \u201cDoanh thu\u201d v\u00e0 b\u1ecf t\u00e0i kho\u1ea3n c\u1ea5p 2.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 632<\/strong>: \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d \u0111\u1ed5i th\u00e0nh \u201cGi\u00e1 v\u1ed1n cung c\u1ea5p d\u1ecbch v\u1ee5\u201d.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 642<\/strong>: \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d \u0111\u1ed5i th\u00e0nh \u201cChi ph\u00ed Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n \u0110\u1ea7u t\u01b0\u201d.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>\u0110\u1ed1i v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u00e0nh l\u1eadp Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n \u0110\u1ea7u t\u01b0<\/strong>:<\/span><\/p>\n<p><span style=\"color: #000000;\">\u00c1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo <strong>Quy\u1ebft \u0111\u1ecbnh 15<\/strong> v\u00e0 b\u1ed5 sung m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n c\u1ea5p 2, nh\u01b0:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 136 \u2013 Ph\u1ea3i thu n\u1ed9i b\u1ed9 b\u1ed5 sung 02 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 1362: Ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 1363: Ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1ec1 chi ph\u00ed \u0111i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n h\u00f3a<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>\u0110\u1ed1i v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u00e0nh l\u1eadp Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n \u0110\u1ea7u t\u01b0<\/strong>:<\/span><\/p>\n<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh trong <strong>Quy\u1ebft \u0111\u1ecbnh 19\/2006\/Q\u0110-BTC<\/strong> v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan, bao g\u1ed3m vi\u1ec7c m\u1edf s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft \u0111\u1ec3 ph\u1ea3n \u00e1nh ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0, chi ph\u00ed th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh.<\/span><\/p>\n<p>Xem th\u00eam: Gi\u00e1 tr\u1ecb t\u1eeb <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> Gtax?\u200b<\/p>\n<h4><span style=\"color: #000000;\">4.2.2 H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0<\/span><\/h4>\n<p><span style=\"color: #000000;\">M\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n quan tr\u1ecdng trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>TK 009<\/strong>: D\u1ef1 to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (XDCB)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>TK 241<\/strong>: X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2412 \u2013 chi ti\u1ebft theo t\u1eebng d\u1ef1 \u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>TK 3664<\/strong>: Kinh ph\u00ed \u0111\u1ea7u t\u01b0 XDCB<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">C\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n c\u01a1 b\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Khi \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 XDCB<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 <strong>TK 009<\/strong> (Chi ti\u1ebft theo t\u1eebng d\u1ef1 \u00e1n)<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi nh\u1eadn \u0111\u01b0\u1ee3c kinh ph\u00ed \u0111\u1ea7u t\u01b0 XDCB do ng\u00e2n s\u00e1ch c\u1ea5p<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 <strong>TK 111, 112, 331, 152, 153<\/strong>: S\u1ed1 kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 3664<\/strong>: Kinh ph\u00ed \u0111\u1ea7u t\u01b0 XDCB<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 00921<\/strong>: N\u1ebfu r\u00fat t\u1ea1m \u1ee9ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 00922<\/strong>: N\u1ebfu r\u00fat th\u1ef1c chi<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi ph\u00e1t sinh chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 <strong>TK 241<\/strong> (Chi ph\u00ed XDCB d\u1edf dang)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 111, 112<\/strong>: N\u1ebfu chi tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 152, 153<\/strong>: N\u1ebfu xu\u1ea5t v\u1eadt t\u01b0 s\u1eed d\u1ee5ng cho XDCB<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 331<\/strong>: N\u1ebfu ch\u01b0a tr\u1ea3 nh\u00e0 cung c\u1ea5p<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 3664<\/strong>: N\u1ebfu chuy\u1ec3n kho\u1ea3n tr\u1ef1c ti\u1ebfp cho nh\u00e0 cung c\u1ea5p<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 0092<\/strong>: D\u1ef1 to\u00e1n \u0111\u1ea7u t\u01b0 XDCB<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c <strong>TK 211, 213<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 241<\/strong>: X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c duy\u1ec7t<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ebfu gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n duy\u1ec7t l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh, ghi:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 <strong>TK 211, 213<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n duy\u1ec7t nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh, ghi:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 <strong>TK 1388<\/strong>: Ph\u1ea3i thu kh\u00e1c<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 211, 213<\/strong>: Ph\u1ea7n ch\u00eanh l\u1ec7ch nguy\u00ean gi\u00e1<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 <strong>TK 3664<\/strong>: Ph\u1ea7n kinh ph\u00ed \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 36611<\/strong>: N\u1ebfu TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n kinh ph\u00ed NSNN<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 36621<\/strong>: N\u1ebfu TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 kinh ph\u00ed \u0111\u00e3 nh\u1eadn nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 <strong>TK 3664<\/strong>: Ngu\u1ed3n kinh ph\u00ed \u0111\u1ea7u t\u01b0 XDCB<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 111, 112<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 00921\/00922<\/strong>: S\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i ng\u00e2n s\u00e1ch<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"43_Quy_trinh_thuc_hien_nghiep_vu_hach_toan\"><\/span><span style=\"color: #000000;\">4.3 Quy tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n bao g\u1ed3m c\u00e1c b\u01b0\u1edbc ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\"><strong>Ti\u1ebfp nh\u1eadn quy\u1ebft \u0111\u1ecbnh v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch v\u1ed1n<\/strong> cho n\u0103m.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ti\u1ebfn h\u00e0nh r\u00fat v\u1ed1n<\/strong> v\u00e0 chi ti\u00eau cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u1ed1n<\/strong> \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c c\u00f4ng tr\u00ecnh<\/strong> \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00e0n giao v\u00e0 ghi t\u0103ng t\u00e0i s\u1ea3n<\/strong> khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd sau quy\u1ebft to\u00e1n<\/strong> (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235381 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/nen-hoc-ke-toan-hay-tai-chinh-ngan-hang-hinh-anh1.jpg\" alt=\"4. Quy tr\u00ecnh h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0\" width=\"700\" height=\"461\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/nen-hoc-ke-toan-hay-tai-chinh-ngan-hang-hinh-anh1.jpg 700w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/nen-hoc-ke-toan-hay-tai-chinh-ngan-hang-hinh-anh1-300x198.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"color: #000000;\">B\u00e0i vi\u1ebft tr\u00ean \u0111\u00e3 tr\u00ecnh b\u00e0y c\u00e1c ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n v\u1ec1 quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n cho ch\u1ee7 \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n n\u00e0y s\u1ebd gi\u00fap b\u1ea1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3, t\u1eeb vi\u1ec7c theo d\u00f5i chi ph\u00ed \u0111\u1ebfn vi\u1ec7c quy\u1ebft to\u00e1n v\u00e0 b\u00e0n giao t\u00e0i s\u1ea3n. . N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o v\u1ec1 c\u00e1c <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>, \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 v\u1edbi <strong>Gtax<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u00e0 chuy\u00ean nghi\u1ec7p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00f3ng vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng trong ng\u00e0nh x\u00e2y d\u1ef1ng v\u00e0 \u0111\u1ea7u t\u01b0. Kh\u00e1c v\u1edbi c\u00e1c k\u1ebf to\u00e1n t\u1eadp trung ch\u1ee7 y\u1ebfu v\u00e0o vi\u1ec7c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i x\u1eed l\u00fd c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn ngu\u1ed3n v\u1ed1n, qu\u1ea3n l\u00fd [&#8230;]\n","protected":false},"author":1,"featured_media":235380,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235377","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235377"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=235377"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235377\/revisions"}],"predecessor-version":[{"id":235441,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235377\/revisions\/235441"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235380"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}