{"id":3717,"date":"2022-08-09T12:07:53","date_gmt":"2022-08-09T05:07:53","guid":{"rendered":"http:\/\/saac.com.vn\/ban-hanh-va-cong-bo-6-chuan-muc-ke-toan-cong-viet-nam-dot-2\/"},"modified":"2022-08-09T12:07:53","modified_gmt":"2022-08-09T05:07:53","slug":"ban-hanh-va-cong-bo-6-chuan-muc-ke-toan-cong-viet-nam-dot-2","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/ban-hanh-va-cong-bo-6-chuan-muc-ke-toan-cong-viet-nam-dot-2\/","title":{"rendered":"BAN H\u00c0NH V\u00c0 C\u00d4NG B\u1ed0 6 CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N C\u00d4NG VI\u1ec6T NAM \u0110\u1ee2T 2"},"content":{"rendered":"

Ng\u00e0y 06\/7\/2022, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 1366\/Q\u0110-BTC c\u00f4ng b\u1ed1 6 c<\/span>hu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng<\/b> Vi\u1ec7t Nam \u0111\u1ee3t 2.<\/span><\/span><\/p>\n

6 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam \u0111\u1ee3t 2<\/span><\/h2>\n

Ph\u00ea duy\u1ec7t 06 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam \u0111\u1ee3t 2 g\u1ed3m:<\/span><\/p>\n

    \n
  • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 05 “Chi ph\u00ed \u0111i vay”;<\/span><\/li>\n
  • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 09 “Doanh thu t\u1eeb c\u00e1c giao d\u1ecbch trao \u0111\u1ed5i”;<\/span><\/li>\n
  • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 11 “H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng”;<\/span><\/li>\n
  • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 14 “C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m”;<\/span><\/li>\n
  • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 23 “Doanh thu t\u1eeb c\u00e1c giao d\u1ecbch kh\u00f4ng trao \u0111\u1ed5i”;<\/span><\/li>\n
  • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 24 “Tr\u00ecnh b\u00e0y th\u00f4ng tin ng\u00e2n s\u00e1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh”.<\/span><\/li>\n<\/ul>\n
    \"6

    6 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam \u0111\u1ee3t 2<\/em><\/p><\/div>\n

    Tr\u01b0\u1edbc \u0111\u00f3, t\u1ea1i Quy\u1ebft \u0111\u1ecbnh 1676\/Q\u0110-BTC ng\u00e0y 01\/9\/2021, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u00e3 c\u00f4ng b\u1ed1 05 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam \u0111\u1ee3t 1, g\u1ed3m:<\/span><\/p>\n

      \n
    • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 01 \u201cTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d;<\/span><\/li>\n
    • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 02 \u201cB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u201d;<\/span><\/li>\n
    • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 12 \u201cH\u00e0ng t\u1ed3n kho\u201d;<\/span><\/li>\n
    • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 17 \u201cB\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u00e0 x\u01b0\u1edfng v\u00e0 thi\u1ebft b\u1ecb\u201d;<\/span><\/li>\n
    • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 31 \u201cT\u00e0i s\u1ea3n v\u00f4 h\u00ecnh\u201d.<\/span><\/li>\n<\/ul>\n

      Quy\u1ebft \u0111\u1ecbnh 1366\/Q\u0110-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh.<\/span><\/p>\n

      N\u1ed9i dung c\u1ee5 th\u1ec3 6 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam \u0111\u1ee3t 2:<\/span><\/h2>\n

      Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 05 “Chi ph\u00ed \u0111i vay”<\/span><\/h3>\n

      M\u1ee5c \u0111\u00edch:<\/span><\/p>\n

        \n
      • Chu\u1ea9n m\u1ef1c n\u00e0y quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi chi ph\u00ed \u0111i vay. Nguy\u00ean t\u1eafc chung l\u00e0 ph\u1ea3i ghi nh\u1eadn ngay chi ph\u00ed \u0111i vay v\u00e0o chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb. Tuy nhi\u00ean chu\u1ea9n m\u1ef1c n\u00e0y c\u00f3 quy \u0111\u1ecbnh vi\u1ec7c v\u0103n h\u00f3a chi ph\u00ed \u0111i vay li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t m\u1ed9t t\u00e0i s\u1ea3n d\u1edf dang theo ph\u01b0\u01a1ng ph\u00e1p thay th\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/span><\/li>\n
      • Chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong k\u1ebf to\u00e1n chi ph\u00ed \u0111i vay.<\/span><\/li>\n
      • Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf ho\u1eb7c chi ph\u00ed c\u01a1 h\u1ed9i c\u1ee7a t\u00e0i s\u1ea3n r\u00f2ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<\/ul>\n

        Chi ph\u00ed \u0111i vay c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n

          \n
        • L\u00e3i ph\u1ea3i tr\u1ea3 cho c\u00e1c kho\u1ea3n th\u1ea5u chi v\u00e0 c\u00e1c kho\u1ea3n vay ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n; + Ph\u1ea7n ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n vay<\/span><\/li>\n
        • Ph\u1ea7n ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n ph\u1ee5 ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu x\u1ebfp c\u00e1c kho\u1ea3n vay;<\/span><\/li>\n
        • C\u00e1c kho\u1ea3n ph\u00ed t\u00e0i ch\u00ednh trong c\u00e1c th\u1ecfa thu\u1eadn thu\u00ea t\u00e0i ch\u00ednh v\u00e0 nh\u01b0\u1ee3ng t\u01b0 quy\u1ec1n d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n
          \"Chu\u1ea9n

          Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 05 “Chi ph\u00ed \u0111i vay”<\/em><\/p><\/div>\n

          Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 09 “Doanh thu t\u1eeb c\u00e1c giao d\u1ecbch trao \u0111\u1ed5i”<\/span><\/h3>\n

          M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y nh\u1eb1m quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi doanh thu ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch trao \u0111\u1ed5i V\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n doanh thu l\u00e0 khi n\u00e0o \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p ghi nh\u1eadn doanh thu.<\/span><\/p>\n

          Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn v\u1ec1 s\u1ef1 gia t\u0103ng c\u1ee7a l\u1ee3i \u00edch kinh t\u1ebf t\u01b0\u01a1ng lai v\u00e0 d\u1ecbch v\u1ee5 ti\u1ec1m t\u00e0ng cho \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n

          Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 11 “H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng”<\/span><\/h3>\n

          M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y nh\u1eb1m quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed v\u00e0 doanh thu li\u00ean quan \u0111\u1ebfn c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng. Bao g\u1ed3m:<\/span><\/p>\n

            \n
          • X\u00e1c \u0111\u1ecbnh c\u00e1c th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng;<\/span><\/li>\n
          • H\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u00f3 th\u1ec3 ph\u00e1t sinh trong l\u0129nh v\u1ef1c c\u00f4ng,<\/span><\/li>\n
          • Tr\u00ecnh b\u00e0y c\u01a1 s\u1edf ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin \u0111\u1ed1i v\u1edbi chi ph\u00ed h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u00e0 doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng n\u1ebfu th\u00edch h\u1ee3p.<\/span><\/li>\n
          • Do \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, ng\u00e0y b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng v\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1edfng v\u00e0o c\u00e1c k\u1ef3 b\u00e1o c\u00e1o kh\u00e1c nhau.<\/span><\/li>\n
          • H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c l\u0129nh v\u1ef1c c\u00f4ng (\u0111\u01a1n v\u1ecb) m\u00e0 c\u00f3 th\u1ec3 kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 v\u1ec1 gi\u00e1 tr\u1ecb doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng. Khi \u0111\u00f3, kinh ph\u00ed th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c cung c\u1ea5p t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ngu\u1ed3n kinh ph\u00ed vi\u1ec7n tr\u1ee3.<\/span><\/li>\n
          • Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n trong k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng l\u00e0 vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed x\u00e2y d\u1ef1ng cho c\u00e1c k\u1ef3 b\u00e1o c\u00e1o m\u00e0 c\u00f4ng vi\u1ec7c x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 vi\u1ec7c ghi nh\u1eadn c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan.<\/span><\/li>\n
          • H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 mang t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c phi th\u01b0\u01a1ng m\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c c\u00f3 thu h\u1ed3i m\u1ed9t ph\u1ea7n chi ph\u00ed. Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n trong k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng l\u00e0 vi\u1ec7c ph\u00e2n b\u1ed5 c\u1ea3 doanh thu v\u00e0 chi ph\u00ed h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng cho c\u00e1c k\u1ef3 b\u00e1o c\u00e1o m\u00e0 c\u00f4ng vi\u1ec7c x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ul>\n
            \"Chu\u1ea9n

            Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 11 “H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng”<\/em><\/p><\/div>\n

            Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 14 “C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m”<\/span><\/h3>\n

            M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y nh\u1eb1m quy \u0111\u1ecbnh:<\/span><\/p>\n

              \n
            • Khi n\u00e0o m\u1ed9t \u0111\u01a1n v\u1ecb trong l\u0129nh v\u1ef1c c\u00f4ng (\u0111\u01a1n v\u1ecb) c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh cho nh\u1eefng s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u00fd k\u1ebf to\u00e1n n\u0103m<\/span><\/li>\n
            • Vi\u1ec7c tr\u00ecnh b\u00e0y th\u00f4ng tin v\u1ec1 ng\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u1ec3 ph\u00e1t h\u00e0nh v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Chu\u1ea9n m\u1ef1c n\u00e0y c\u0169ng quy \u0111\u1ecbnh \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c n\u1ebfu c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m ch\u1ec9 ra r\u1eb1ng gi\u1ea3 \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p.<\/span><\/li>\n<\/ul>\n

              Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 23 “Doanh thu t\u1eeb c\u00e1c giao d\u1ecbch kh\u00f4ng trao \u0111\u1ed5i”<\/span><\/h3>\n

              M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y nh\u1eb1m quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh thu ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch kh\u00f4ng trao \u0111\u1ed5i, kh\u00f4ng bao g\u1ed3m c\u00e1c giao d\u1ecbch kh\u00f4ng trao \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u1ee3p nh\u1ea5t \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

              Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 24 “Tr\u00ecnh b\u00e0y th\u00f4ng tin ng\u00e2n s\u00e1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh”<\/span><\/h3>\n

              M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y nh\u1eb1m quy \u0111\u1ecbnh vi\u1ec7c tr\u00ecnh b\u00e0y th\u00f4ng tin so s\u00e1nh gi\u1eefa s\u1ed1 li\u1ec7u d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ph\u1ea3i c\u00f4ng khai d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/p>\n

              \"Chu\u1ea9n

              Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 24 “Tr\u00ecnh b\u00e0y th\u00f4ng tin ng\u00e2n s\u00e1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh”<\/em><\/p><\/div>\n

              Ph\u01b0\u01a1ng Nam l\u00e0 nh\u00e0 cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n kinh doanh chuy\u00ean nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb n\u0103m 2009 b\u1edfi c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u00f4ng ch\u1ee9ng v\u00e0 c\u00e1c chuy\u00ean gia t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p \u0111\u00e3 v\u00e0 \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0ng \u0111\u1ea7u trong ng\u00e0nh ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n.<\/span><\/p>\n

              Nh\u1eefng l\u1ee3i th\u1ebf n\u00e0y cho ph\u00e9p ch\u00fang t\u00f4i t\u1eadp h\u1ee3p ngu\u1ed3n nh\u00e2n l\u1ef1c h\u00f9ng h\u1eadu c\u1ea7n thi\u1ebft v\u1edbi h\u01a1n 35 th\u00e0nh vi\u00ean l\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 chuy\u00ean gia t\u01b0 v\u1ea5n c\u00f3 th\u1ec3 cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng \u0111\u1ea7u v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m m\u00f4i tr\u01b0\u1eddng kinh doanh c\u1ee7a Vi\u1ec7t Nam d\u1ef1a tr\u00ean tinh th\u1ea7n chuy\u00ean nghi\u1ec7p, t\u1eadn t\u00e2m.\u00a0<\/span><\/p>\n

              Ch\u00fang t\u00f4i c\u0169ng xin ch\u00e2n th\u00e0nh c\u1ea3m \u01a1n s\u1ef1 quan t\u00e2m c\u1ee7a Qu\u00fd kh\u00e1ch h\u00e0ng, c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n \u0111\u00e3 quan t\u00e2m t\u1edbi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf c\u1ee7a Ph\u01b0\u01a1ng Nam. Ch\u00fang t\u00f4i t\u1ef1 h\u00e0o c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh b\u1ea1n \u0111\u1ed3ng h\u00e0nh th\u00e2n thi\u1ebft v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a Qu\u00fd Kh\u00e1ch h\u00e0ng.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

              Ng\u00e0y 06\/7\/2022, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 1366\/Q\u0110-BTC c\u00f4ng b\u1ed1 6 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam \u0111\u1ee3t 2. Ph\u01b0\u01a1ng Nam th\u00f4ng tin c\u1ee5 th\u1ec3 v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u01b0 sau<\/p>\n","protected":false},"author":2,"featured_media":3718,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"\nBAN H\u00c0NH V\u00c0 C\u00d4NG B\u1ed0 6 CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N C\u00d4NG VI\u1ec6T NAM \u0110\u1ee2T 2 - SAAC<\/title>\n<meta name=\"description\" content=\"Ng\u00e0y 06\/7\/2022, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 1366\/Q\u0110-BTC c\u00f4ng b\u1ed1 6 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam \u0111\u1ee3t 2. 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