{"id":8558,"date":"2026-09-13T00:24:27","date_gmt":"2026-09-12T17:24:27","guid":{"rendered":"https:\/\/docx247.com\/?post_type=product&#038;p=8558"},"modified":"2026-09-13T13:09:51","modified_gmt":"2026-09-13T06:09:51","slug":"nguyen-ly-ke-toan-vnu","status":"publish","type":"product","link":"https:\/\/docx247.com\/en\/tai-lieu\/nguyen-ly-ke-toan-vnu\/","title":{"rendered":"Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU \u2013 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX)"},"content":{"rendered":"<p><strong>\ud83d\udcd8 NGUY\u00caN L\u00dd K\u1ebe TO\u00c1N VNU \u2013 \u0110\u00c1P \u00c1N TR\u1eaeC NGHI\u1ec6M \u0110\u1ea0I H\u1eccC QU\u1ed0C GIA H\u00c0 N\u1ed8I<\/strong><\/p>\n<p><strong>\ud83d\udc41 XEM TR\u01af\u1edaC 20\u201330% N\u1ed8I DUNG<\/strong><\/p>\n<p>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a t\u00e0i li\u1ec7u 375 trang tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh t\u1ea3i b\u1ea3n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p>Ph\u1ea7n xem tr\u01b0\u1edbc gi\u00fap ki\u1ec3m tra:<\/p>\n<ul>\n<li>C\u1ea5u tr\u00fac t\u00e0i li\u1ec7u.<\/li>\n<li>C\u00e1ch tr\u00ecnh b\u00e0y.<\/li>\n<li>D\u1ea1ng c\u00e2u h\u1ecfi.<\/li>\n<li>C\u00e1ch b\u1ed1 tr\u00ed \u0111\u00e1p \u00e1n.<\/li>\n<li>M\u1ed9t ph\u1ea7n n\u1ed9i dung th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i li\u1ec7u.<\/li>\n<\/ul>\n<p><strong>\ud83d\udce5 NH\u1eacN FILE DOCX \u0110\u1ea6Y \u0110\u1ee6<\/strong><\/p>\n<p>Sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u1ea3i file DOCX \u0111\u1ea7y \u0111\u1ee7 375 trang v\u1ec1 m\u00e1y \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp, luy\u1ec7n t\u1eadp v\u00e0 \u00f4n thi.<\/p>\n<p><strong>\ud83d\udcb3 THANH TO\u00c1N QUA VNPAY<\/strong><\/p>\n<p>Thanh to\u00e1n nhanh ch\u00f3ng, thu\u1eadn ti\u1ec7n qua VNPAY. Sau khi giao d\u1ecbch th\u00e0nh c\u00f4ng, h\u1ec7 th\u1ed1ng cung c\u1ea5p t\u00e0i li\u1ec7u \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng t\u1ea3i xu\u1ed1ng.<\/p>\n<p><strong>\ud83c\udfaf \u00d4N \u0110\u00daNG TR\u1eccNG T\u00c2M \u2013 TRA C\u1ee8U NHANH \u2013 TI\u1ebeT KI\u1ec6M TH\u1edcI GIAN<\/strong><\/p>\n<p>T\u00e0i li\u1ec7u \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU \u2013 \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i g\u1ed3m 375 trang, \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb nh\u1eb1m h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng h\u00f3a ki\u1ebfn th\u1ee9c tr\u1ecdng t\u00e2m v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>\ud83d\udcda Nguy\u00ean l\u00fd K\u1ebf to\u00e1n l\u00e0 m\u00f4n h\u1ecdc cung c\u1ea5p nh\u1eefng ki\u1ebfn th\u1ee9c n\u1ec1n t\u1ea3ng v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, doanh thu, chi ph\u00ed, k\u1ebft qu\u1ea3 kinh doanh, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, ghi s\u1ed5 k\u00e9p, h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea, t\u00ednh gi\u00e1 v\u00e0 l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n.<\/p>\n<p>Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u c\u00e1ch c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u01b0\u1ee3c ghi nh\u1eadn, ph\u00e2n lo\u1ea1i, t\u1ed5ng h\u1ee3p v\u00e0 tr\u00ecnh b\u00e0y th\u00e0nh th\u00f4ng tin ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd v\u00e0 ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n<p>T\u00e0i li\u1ec7u gi\u00fap sinh vi\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ki\u1ebfn th\u1ee9c, luy\u1ec7n t\u1eadp c\u00e1c d\u1ea1ng c\u00e2u h\u1ecfi l\u00fd thuy\u1ebft v\u00e0 b\u00e0i t\u1eadp, nh\u1eadn di\u1ec7n nh\u1eefng ph\u1ea7n ki\u1ebfn th\u1ee9c c\u00f2n ch\u01b0a ch\u1eafc v\u00e0 chu\u1ea9n b\u1ecb t\u1ed1t h\u01a1n cho ki\u1ec3m tra ho\u1eb7c thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/p>\n<p><strong>\u2705 T\u00c0I LI\u1ec6U H\u1ed6 TR\u1ee2:<\/strong><\/p>\n<ul>\n<li>Luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m theo t\u1eebng nh\u00f3m ki\u1ebfn th\u1ee9c.<\/li>\n<li>Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n nhanh ch\u00f3ng.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c Nguy\u00ean l\u00fd K\u1ebf to\u00e1n.<\/li>\n<li>C\u1ee7ng c\u1ed1 kh\u00e1i ni\u1ec7m t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n.<\/li>\n<li>Ph\u00e2n bi\u1ec7t v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3.<\/li>\n<li>\u00d4n t\u1eadp ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n.<\/li>\n<li>C\u1ee7ng c\u1ed1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\n<li>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/li>\n<li>\u00d4n t\u1eadp nguy\u00ean t\u1eafc ghi N\u1ee3 \u2013 C\u00f3.<\/li>\n<li>C\u1ee7ng c\u1ed1 ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 k\u00e9p.<\/li>\n<li>Ph\u00e2n t\u00edch \u1ea3nh h\u01b0\u1edfng c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf.<\/li>\n<li>\u00d4n t\u1eadp doanh thu v\u00e0 chi ph\u00ed.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 ki\u1ec3m k\u00ea v\u00e0 t\u00ednh gi\u00e1.<\/li>\n<li>\u00d4n t\u1eadp s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<li>C\u1ee7ng c\u1ed1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 c\u00e1c b\u00e1o c\u00e1o c\u01a1 b\u1ea3n.<\/li>\n<li>R\u00e8n k\u1ef9 n\u0103ng x\u1eed l\u00fd c\u00e1c b\u00e0i t\u1eadp \u0111\u1ecbnh kho\u1ea3n.<\/li>\n<li>Nh\u1eadn di\u1ec7n nh\u1eefng ph\u1ea7n ki\u1ebfn th\u1ee9c c\u00f2n y\u1ebfu.<\/li>\n<li>Ti\u1ebft ki\u1ec7m th\u1eddi gian t\u1ef1 t\u1ed5ng h\u1ee3p c\u00e2u h\u1ecfi v\u00e0 \u0111\u00e1p \u00e1n.<\/li>\n<li>H\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p><strong>\ud83d\udcc4 FILE DOCX 375 TRANG THU\u1eacN TI\u1ec6N S\u1eec D\u1ee4NG<\/strong><\/p>\n<p>T\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng DOCX g\u1ed3m 375 trang, thu\u1eadn ti\u1ec7n \u0111\u1ec3:<\/p>\n<ul>\n<li>T\u1ea3i v\u00e0 l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh.<\/li>\n<li>T\u00ecm ki\u1ebfm nhanh t\u1eeb kh\u00f3a.<\/li>\n<li>Tra c\u1ee9u c\u00e2u h\u1ecfi v\u00e0 \u0111\u00e1p \u00e1n.<\/li>\n<li>S\u1eed d\u1ee5ng b\u1eb1ng Microsoft Word ho\u1eb7c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 DOCX.<\/li>\n<li>Ghi ch\u00fa c\u00e1c c\u00f4ng th\u1ee9c v\u00e0 n\u1ed9i dung c\u1ea7n \u00f4n l\u1ea1i.<\/li>\n<li>Theo d\u00f5i c\u00e1c d\u1ea1ng b\u00e0i t\u1eadp \u0111\u1ecbnh kho\u1ea3n.<\/li>\n<li>\u00d4n t\u1eadp nhi\u1ec1u l\u1ea7n khi c\u1ea7n.<\/li>\n<\/ul>\n<p><strong>\ud83c\udf93 T\u00c0I LI\u1ec6U PH\u00d9 H\u1ee2P V\u1edaI:<\/strong><\/p>\n<ul>\n<li>Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i \u0111ang h\u1ecdc m\u00f4n Nguy\u00ean l\u00fd K\u1ebf to\u00e1n.<\/li>\n<li>Sinh vi\u00ean c\u00e1c ng\u00e0nh K\u1ebf to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Ki\u1ec3m to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh T\u00e0i ch\u00ednh \u2013 Ng\u00e2n h\u00e0ng.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Qu\u1ea3n tr\u1ecb kinh doanh.<\/li>\n<li>Sinh vi\u00ean c\u00e1c ng\u00e0nh Kinh t\u1ebf c\u00f3 h\u1ecdc m\u00f4n k\u1ebf to\u00e1n.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n luy\u1ec7n b\u00e0i t\u1eadp \u0111\u1ecbnh kho\u1ea3n.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/li>\n<li>Sinh vi\u00ean chu\u1ea9n b\u1ecb ki\u1ec3m tra gi\u1eefa k\u1ef3 ho\u1eb7c thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/li>\n<li>Ng\u01b0\u1eddi h\u1ecdc c\u1ea7n t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p><strong>\ud83d\udd0e T\u1eea KH\u00d3A LI\u00caN QUAN:<\/strong><\/p>\n<ul>\n<li>VNU<\/li>\n<li>\u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU<\/li>\n<li>Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU \u0111\u00e1p \u00e1n<\/li>\n<li>m\u00f4n Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU<\/li>\n<li>\u0111\u00e1p \u00e1n m\u00f4n Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU<\/li>\n<li>\u0111\u00e1p \u00e1n Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU<\/li>\n<li>tr\u1eafc nghi\u1ec7m Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU<\/li>\n<li>\u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU<\/li>\n<li>tr\u1eafc nghi\u1ec7m m\u00f4n Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU<\/li>\n<li>Nguy\u00ean l\u00fd K\u1ebf to\u00e1n \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>Nguy\u00ean l\u00fd K\u1ebf to\u00e1n \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i \u0111\u00e1p \u00e1n<\/li>\n<li>m\u00f4n Nguy\u00ean l\u00fd K\u1ebf to\u00e1n \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>\u0111\u00e1p \u00e1n m\u00f4n Nguy\u00ean l\u00fd K\u1ebf to\u00e1n \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>\u0111\u00e1p \u00e1n Nguy\u00ean l\u00fd K\u1ebf to\u00e1n \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>tr\u1eafc nghi\u1ec7m Nguy\u00ean l\u00fd K\u1ebf to\u00e1n \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>\u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Nguy\u00ean l\u00fd K\u1ebf to\u00e1n \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>tr\u1eafc nghi\u1ec7m m\u00f4n Nguy\u00ean l\u00fd K\u1ebf to\u00e1n \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\ud83d\udcd8 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU \u2013 \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX 375 trang).<\/p>\n<p>\u2705 H\u1ed7 tr\u1ee3 luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, b\u00e0i t\u1eadp \u0111\u1ecbnh kho\u1ea3n, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>\ud83d\udc41 Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u.<\/p>\n<p>\ud83d\udcb3 Thanh to\u00e1n thu\u1eadn ti\u1ec7n qua VNPAY.<\/p>\n<p>\ud83d\udce5 Nh\u1eadn file DOCX \u0111\u1ea7y \u0111\u1ee7 sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng.<\/p>\n","protected":false},"featured_media":8480,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"product_brand":[314],"product_cat":[25,66,134],"product_tag":[5676,5687,5677,5678,5679,5680,4642,5681,5431,5682,5672,5683,5673,5684,5674,5685,5675,5686],"class_list":["post-8558","product","type-product","status-publish","has-post-thumbnail","product_brand-docx247-com","product_cat-kinh-te-quan-tri","product_cat-dap-an-trac-nghiem","product_cat-dai-hoc-quoc-gia-ha-noi","product_tag-dap-an-nguyen-ly-ke-toan-vnu","product_tag-trac-nghiem-mon-nguyen-ly-ke-toan-dai-hoc-quoc-gia-ha-noi","product_tag-trac-nghiem-nguyen-ly-ke-toan-vnu","product_tag-dap-an-trac-nghiem-nguyen-ly-ke-toan-vnu","product_tag-trac-nghiem-mon-nguyen-ly-ke-toan-vnu","product_tag-nguyen-ly-ke-toan-dai-hoc-quoc-gia-ha-noi","product_tag-vnu","product_tag-nguyen-ly-ke-toan-dai-hoc-quoc-gia-ha-noi-dap-an","product_tag-dai-hoc-quoc-gia-ha-noi","product_tag-mon-nguyen-ly-ke-toan-dai-hoc-quoc-gia-ha-noi","product_tag-nguyen-ly-ke-toan-vnu","product_tag-dap-an-mon-nguyen-ly-ke-toan-dai-hoc-quoc-gia-ha-noi","product_tag-nguyen-ly-ke-toan-vnu-dap-an","product_tag-dap-an-nguyen-ly-ke-toan-dai-hoc-quoc-gia-ha-noi","product_tag-mon-nguyen-ly-ke-toan-vnu","product_tag-trac-nghiem-nguyen-ly-ke-toan-dai-hoc-quoc-gia-ha-noi","product_tag-dap-an-mon-nguyen-ly-ke-toan-vnu","product_tag-dap-an-trac-nghiem-nguyen-ly-ke-toan-dai-hoc-quoc-gia-ha-noi","first","instock","downloadable","virtual","purchasable","product-type-simple"],"acf":{"document_info":{"filetype":"docx","page_count":"375","other_info":[{"title":"Lo\u1ea1i t\u00e0i li\u1ec7u","description":"\u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m"},{"title":"D\u00e0nh cho","description":"Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (VNU)"},{"title":"\u0110\u1ecbnh d\u1ea1ng t\u00e0i li\u1ec7u","description":"DOCX"},{"title":"S\u1ed1 trang","description":"375 trang"},{"title":"Xem tr\u01b0\u1edbc","description":"Kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u"},{"title":"Thanh to\u00e1n","description":"VNPAY"},{"title":"Ngu\u1ed3n","description":"DOCX247.COM"}]},"document_demo":8559,"additional_content":"<h2>Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU \u2013 N\u1ed9i dung tr\u1ecdng t\u00e2m<\/h2>\n<p>Nguy\u00ean l\u00fd K\u1ebf to\u00e1n l\u00e0 h\u1ecdc ph\u1ea7n n\u1ec1n t\u1ea3ng gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u b\u1ea3n ch\u1ea5t c\u1ee7a k\u1ebf to\u00e1n v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 thu th\u1eadp, x\u1eed l\u00fd v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf \u2013 t\u00e0i ch\u00ednh.<\/p>\n<p>Th\u00f4ng qua m\u00f4n h\u1ecdc, sinh vi\u00ean ti\u1ebfp c\u1eadn c\u00e1c kh\u00e1i ni\u1ec7m v\u1ec1 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, doanh thu, chi ph\u00ed, t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb, ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 k\u00e9p, t\u00ednh gi\u00e1, ki\u1ec3m k\u00ea v\u00e0 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n.<\/p>\n<p>T\u00e0i li\u1ec7u \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU g\u1ed3m 375 trang, h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra ki\u1ebfn th\u1ee9c, \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<h3>1. Kh\u00e1i ni\u1ec7m k\u1ebf to\u00e1n<\/h3>\n<p>Sinh vi\u00ean c\u1ea7n n\u1eafm:<\/p>\n<ul>\n<li>Kh\u00e1i ni\u1ec7m k\u1ebf to\u00e1n.<\/li>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng th\u00f4ng tin k\u1ebf to\u00e1n.<\/li>\n<li>Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n.<\/li>\n<li>Ch\u1ee9c n\u0103ng th\u00f4ng tin.<\/li>\n<li>Ch\u1ee9c n\u0103ng ki\u1ec3m tra.<\/li>\n<li>Thu th\u1eadp th\u00f4ng tin.<\/li>\n<li>X\u1eed l\u00fd th\u00f4ng tin.<\/li>\n<li>Cung c\u1ea5p th\u00f4ng tin.<\/li>\n<\/ul>\n<p>K\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 ghi ch\u00e9p c\u00e1c giao d\u1ecbch m\u00e0 c\u00f2n t\u1ed5ng h\u1ee3p v\u00e0 cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd v\u00e0 ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n<h3>2. Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n<\/h3>\n<p>K\u1ebf to\u00e1n cung c\u1ea5p th\u00f4ng tin cho:<\/p>\n<ul>\n<li>Nh\u00e0 qu\u1ea3n tr\u1ecb.<\/li>\n<li>Ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>Nh\u00e0 \u0111\u1ea7u t\u01b0.<\/li>\n<li>Ch\u1ee7 n\u1ee3.<\/li>\n<li>C\u01a1 quan qu\u1ea3n l\u00fd.<\/li>\n<li>\u0110\u1ed1i t\u00e1c.<\/li>\n<li>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 li\u00ean quan.<\/li>\n<\/ul>\n<p>Th\u00f4ng tin k\u1ebf to\u00e1n c\u1ea7n b\u1ea3o \u0111\u1ea3m t\u00ednh ph\u00f9 h\u1ee3p v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n<h3>3. C\u00e1c lo\u1ea1i k\u1ebf to\u00e1n<\/h3>\n<p>Sinh vi\u00ean c\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n<ul>\n<li>K\u1ebf to\u00e1n t\u00e0i ch\u00ednh.<\/li>\n<li>K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb.<\/li>\n<li>K\u1ebf to\u00e1n thu\u1ebf.<\/li>\n<li>K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/li>\n<li>K\u1ebf to\u00e1n chi ti\u1ebft.<\/li>\n<\/ul>\n<p>M\u1ed7i lo\u1ea1i k\u1ebf to\u00e1n c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng th\u00f4ng tin v\u00e0 m\u1ee5c ti\u00eau ph\u1ee5c v\u1ee5 kh\u00e1c nhau.<\/p>\n<h3>4. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/h3>\n<p>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u01a1 b\u1ea3n c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n.<\/li>\n<li>N\u1ee3 ph\u1ea3i tr\u1ea3.<\/li>\n<li>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>Doanh thu.<\/li>\n<li>Chi ph\u00ed.<\/li>\n<li>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n<p>Ng\u01b0\u1eddi h\u1ecdc c\u1ea7n hi\u1ec3u m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thay v\u00ec ch\u1ec9 ghi nh\u1edb t\u1eebng kh\u00e1i ni\u1ec7m ri\u00eang bi\u1ec7t.<\/p>\n<h3>5. T\u00e0i s\u1ea3n<\/h3>\n<p>T\u00e0i s\u1ea3n l\u00e0 ngu\u1ed3n l\u1ef1c do \u0111\u01a1n v\u1ecb ki\u1ec3m so\u00e1t v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf.<\/p>\n<p>C\u00e1c nh\u00f3m th\u01b0\u1eddng g\u1eb7p:<\/p>\n<ul>\n<li>Ti\u1ec1n.<\/li>\n<li>C\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/li>\n<li>H\u00e0ng t\u1ed3n kho.<\/li>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li>C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/li>\n<li>C\u00e1c t\u00e0i s\u1ea3n kh\u00e1c.<\/li>\n<\/ul>\n<h3>6. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/h3>\n<p>C\u00e1c t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Ti\u1ec1n m\u1eb7t.<\/li>\n<li>Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/li>\n<li>C\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/li>\n<li>H\u00e0ng t\u1ed3n kho.<\/li>\n<li>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n.<\/li>\n<li>\u0110\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n.<\/li>\n<\/ul>\n<p>Sinh vi\u00ean c\u1ea7n hi\u1ec3u ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n theo th\u1eddi gian v\u00e0 chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<h3>7. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/h3>\n<p>C\u00e1c nh\u00f3m th\u01b0\u1eddng g\u1eb7p:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/li>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/li>\n<li>B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/li>\n<li>\u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n.<\/li>\n<li>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c.<\/li>\n<\/ul>\n<h3>8. N\u1ee3 ph\u1ea3i tr\u1ea3<\/h3>\n<p>N\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 th\u1ec3 kh\u00e1c.<\/p>\n<p>C\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n.<\/li>\n<li>Vay.<\/li>\n<li>Thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n<li>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li>C\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/li>\n<\/ul>\n<p>Sinh vi\u00ean c\u1ea7n ph\u00e2n bi\u1ec7t n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<h3>9. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/h3>\n<p>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3n \u00e1nh ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i thu\u1ed9c v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu sau khi tr\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u1ecfi t\u00e0i s\u1ea3n.<\/p>\n<p>C\u00e1c n\u1ed9i dung c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>V\u1ed1n g\u00f3p.<\/li>\n<li>L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i.<\/li>\n<li>C\u00e1c qu\u1ef9.<\/li>\n<li>C\u00e1c kho\u1ea3n thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00e1c.<\/li>\n<\/ul>\n<h3>10. Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n<\/h3>\n<p>Ph\u01b0\u01a1ng tr\u00ecnh c\u01a1 b\u1ea3n:<\/p>\n<p><strong>T\u00c0I S\u1ea2N = N\u1ee2 PH\u1ea2I TR\u1ea2 + V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU<\/strong><\/p>\n<p>\u0110\u00e2y l\u00e0 m\u1ed1i quan h\u1ec7 n\u1ec1n t\u1ea3ng trong k\u1ebf to\u00e1n.<\/p>\n<p>M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch sao cho ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n v\u1eabn c\u00e2n b\u1eb1ng.<\/p>\n<h3>11. \u1ea2nh h\u01b0\u1edfng c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u1ebfn ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n<\/h3>\n<p>M\u1ed9t nghi\u1ec7p v\u1ee5 c\u00f3 th\u1ec3 l\u00e0m:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n t\u0103ng v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c gi\u1ea3m.<\/li>\n<li>T\u00e0i s\u1ea3n t\u0103ng v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 t\u0103ng.<\/li>\n<li>T\u00e0i s\u1ea3n t\u0103ng v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u0103ng.<\/li>\n<li>T\u00e0i s\u1ea3n gi\u1ea3m v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 gi\u1ea3m.<\/li>\n<li>T\u00e0i s\u1ea3n gi\u1ea3m v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu gi\u1ea3m.<\/li>\n<li>Thay \u0111\u1ed5i gi\u1eefa c\u00e1c kho\u1ea3n ngu\u1ed3n v\u1ed1n.<\/li>\n<\/ul>\n<p>Sinh vi\u00ean c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb t\u00e1c \u0111\u1ed9ng tr\u01b0\u1edbc khi \u0111\u1ecbnh kho\u1ea3n.<\/p>\n<h3>12. Doanh thu<\/h3>\n<p>Doanh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 c\u00f3 th\u1ec3 l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00f4ng qua k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n hi\u1ec3u:<\/p>\n<ul>\n<li>Doanh thu b\u00e1n h\u00e0ng.<\/li>\n<li>Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n<li>Doanh thu t\u00e0i ch\u00ednh.<\/li>\n<li>C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/li>\n<li>Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn.<\/li>\n<\/ul>\n<h3>13. Chi ph\u00ed<\/h3>\n<p>Chi ph\u00ed ph\u1ea3n \u00e1nh s\u1ef1 ti\u00eau hao c\u00e1c ngu\u1ed3n l\u1ef1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p>C\u00e1c lo\u1ea1i c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Gi\u00e1 v\u1ed1n.<\/li>\n<li>Chi ph\u00ed b\u00e1n h\u00e0ng.<\/li>\n<li>Chi ph\u00ed qu\u1ea3n l\u00fd.<\/li>\n<li>Chi ph\u00ed t\u00e0i ch\u00ednh.<\/li>\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/li>\n<li>C\u00e1c chi ph\u00ed kh\u00e1c.<\/li>\n<\/ul>\n<h3>14. K\u1ebft qu\u1ea3 kinh doanh<\/h3>\n<p>M\u1ed1i quan h\u1ec7 c\u01a1 b\u1ea3n:<\/p>\n<p><strong>K\u1ebeT QU\u1ea2 = DOANH THU \u2013 CHI PH\u00cd<\/strong><\/p>\n<p>N\u1ebfu doanh thu l\u1edbn h\u01a1n chi ph\u00ed, \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i nhu\u1eadn.<\/p>\n<p>N\u1ebfu chi ph\u00ed l\u1edbn h\u01a1n doanh thu, \u0111\u01a1n v\u1ecb ph\u00e1t sinh l\u1ed7.<\/p>\n<h3>15. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/h3>\n<p>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 c\u0103n c\u1ee9 ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n n\u1eafm:<\/p>\n<ul>\n<li>N\u1ed9i dung ch\u1ee9ng t\u1eeb.<\/li>\n<li>Th\u1eddi \u0111i\u1ec3m l\u1eadp.<\/li>\n<li>Ng\u01b0\u1eddi l\u1eadp.<\/li>\n<li>Ng\u01b0\u1eddi k\u00fd.<\/li>\n<li>Ki\u1ec3m tra ch\u1ee9ng t\u1eeb.<\/li>\n<li>Lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb.<\/li>\n<li>L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<h3>16. \u00dd ngh\u0129a c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/h3>\n<p>Ch\u1ee9ng t\u1eeb gi\u00fap:<\/p>\n<ul>\n<li>Ch\u1ee9ng minh nghi\u1ec7p v\u1ee5 \u0111\u00e3 ph\u00e1t sinh.<\/li>\n<li>L\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5.<\/li>\n<li>Ki\u1ec3m tra tr\u00e1ch nhi\u1ec7m.<\/li>\n<li>Ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n.<\/li>\n<li>Cung c\u1ea5p b\u1eb1ng ch\u1ee9ng khi c\u1ea7n.<\/li>\n<li>H\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/li>\n<\/ul>\n<h3>17. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/h3>\n<p>T\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n hi\u1ec3u:<\/p>\n<ul>\n<li>T\u00ean t\u00e0i kho\u1ea3n.<\/li>\n<li>S\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n.<\/li>\n<li>B\u00ean N\u1ee3.<\/li>\n<li>B\u00ean C\u00f3.<\/li>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3.<\/li>\n<li>Ph\u00e1t sinh t\u0103ng.<\/li>\n<li>Ph\u00e1t sinh gi\u1ea3m.<\/li>\n<li>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/li>\n<\/ul>\n<h3>18. K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n<\/h3>\n<p>Th\u00f4ng th\u01b0\u1eddng c\u1ea7n hi\u1ec3u:<\/p>\n<ul>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3.<\/li>\n<li>Ph\u00e1t sinh t\u0103ng.<\/li>\n<li>Ph\u00e1t sinh gi\u1ea3m.<\/li>\n<li>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/li>\n<li>Quan h\u1ec7 gi\u1eefa b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3.<\/li>\n<\/ul>\n<p>Kh\u00f4ng n\u00ean ch\u1ec9 h\u1ecdc thu\u1ed9c N\u1ee3 \u2013 C\u00f3 m\u00e0 c\u1ea7n hi\u1ec3u b\u1ea3n ch\u1ea5t bi\u1ebfn \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n<h3>19. K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n ngu\u1ed3n v\u1ed1n<\/h3>\n<p>Sinh vi\u00ean c\u1ea7n ph\u00e2n bi\u1ec7t v\u1edbi t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n.<\/p>\n<p>C\u00e1c n\u1ed9i dung c\u1ea7n ch\u00fa \u00fd:<\/p>\n<ul>\n<li>Ph\u00e1t sinh t\u0103ng ngu\u1ed3n v\u1ed1n.<\/li>\n<li>Ph\u00e1t sinh gi\u1ea3m ngu\u1ed3n v\u1ed1n.<\/li>\n<li>S\u1ed1 d\u01b0.<\/li>\n<li>Quan h\u1ec7 gi\u1eefa b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3.<\/li>\n<\/ul>\n<h3>20. Nguy\u00ean t\u1eafc ghi N\u1ee3 \u2013 C\u00f3<\/h3>\n<p>N\u1ee3 v\u00e0 C\u00f3 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a tr\u1ef1c ti\u1ebfp v\u1edbi t\u0103ng v\u00e0 gi\u1ea3m.<\/p>\n<p>Vi\u1ec7c t\u0103ng hay gi\u1ea3m ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i t\u00e0i kho\u1ea3n.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/p>\n<ol>\n<li>Nghi\u1ec7p v\u1ee5 \u1ea3nh h\u01b0\u1edfng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o.<\/li>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c lo\u1ea1i t\u00e0i kho\u1ea3n n\u00e0o.<\/li>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng t\u0103ng hay gi\u1ea3m.<\/li>\n<li>Ghi v\u00e0o b\u00ean N\u1ee3 hay b\u00ean C\u00f3.<\/li>\n<\/ol>\n<h3>21. Ghi s\u1ed5 k\u00e9p<\/h3>\n<p>Ghi s\u1ed5 k\u00e9p ph\u1ea3n \u00e1nh m\u1ed9t nghi\u1ec7p v\u1ee5 v\u00e0o \u00edt nh\u1ea5t hai t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan.<\/p>\n<p>Nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n:<\/p>\n<ul>\n<li>T\u1ed5ng s\u1ed1 ti\u1ec1n ghi N\u1ee3 b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n ghi C\u00f3.<\/li>\n<\/ul>\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap duy tr\u00ec s\u1ef1 c\u00e2n \u0111\u1ed1i v\u00e0 t\u1ea1o c\u01a1 s\u1edf ki\u1ec3m tra s\u1ed1 li\u1ec7u.<\/p>\n<h3>22. \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/h3>\n<p>\u0110\u1ecbnh kho\u1ea3n l\u00e0 x\u00e1c \u0111\u1ecbnh:<\/p>\n<ul>\n<li>T\u00e0i kho\u1ea3n ghi N\u1ee3.<\/li>\n<li>T\u00e0i kho\u1ea3n ghi C\u00f3.<\/li>\n<li>S\u1ed1 ti\u1ec1n.<\/li>\n<li>N\u1ed9i dung nghi\u1ec7p v\u1ee5.<\/li>\n<\/ul>\n<p>Sinh vi\u00ean c\u1ea7n luy\u1ec7n ph\u00e2n t\u00edch b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 tr\u01b0\u1edbc khi l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n.<\/p>\n<h3>23. \u0110\u1ecbnh kho\u1ea3n \u0111\u01a1n v\u00e0 \u0111\u1ecbnh kho\u1ea3n ph\u1ee9c t\u1ea1p<\/h3>\n<p>\u0110\u1ecbnh kho\u1ea3n \u0111\u01a1n th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>M\u1ed9t t\u00e0i kho\u1ea3n N\u1ee3.<\/li>\n<li>M\u1ed9t t\u00e0i kho\u1ea3n C\u00f3.<\/li>\n<\/ul>\n<p>\u0110\u1ecbnh kho\u1ea3n ph\u1ee9c t\u1ea1p c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>M\u1ed9t t\u00e0i kho\u1ea3n N\u1ee3 v\u00e0 nhi\u1ec1u t\u00e0i kho\u1ea3n C\u00f3.<\/li>\n<li>Nhi\u1ec1u t\u00e0i kho\u1ea3n N\u1ee3 v\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n C\u00f3.<\/li>\n<li>Nhi\u1ec1u t\u00e0i kho\u1ea3n \u1edf c\u1ea3 hai b\u00ean.<\/li>\n<\/ul>\n<p>T\u1ed5ng N\u1ee3 lu\u00f4n ph\u1ea3i b\u1eb1ng t\u1ed5ng C\u00f3.<\/p>\n<h3>24. T\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p v\u00e0 t\u00e0i kho\u1ea3n chi ti\u1ebft<\/h3>\n<p>Sinh vi\u00ean c\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n<ul>\n<li>Th\u00f4ng tin t\u1ed5ng h\u1ee3p.<\/li>\n<li>Th\u00f4ng tin chi ti\u1ebft.<\/li>\n<li>Quan h\u1ec7 gi\u1eefa s\u1ed5 t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 chi ti\u1ebft.<\/li>\n<li>Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u.<\/li>\n<\/ul>\n<p>Th\u00f4ng tin chi ti\u1ebft ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3>25. B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/h3>\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n c\u00f3 th\u1ec3 gi\u00fap ki\u1ec3m tra:<\/p>\n<ul>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3.<\/li>\n<li>Ph\u00e1t sinh N\u1ee3.<\/li>\n<li>Ph\u00e1t sinh C\u00f3.<\/li>\n<li>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/li>\n<li>T\u00ednh c\u00e2n \u0111\u1ed1i c\u1ee7a h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n.<\/li>\n<\/ul>\n<p>Tuy nhi\u00ean, c\u00e2n b\u1eb1ng s\u1ed1 h\u1ecdc kh\u00f4ng \u0111\u1ea3m b\u1ea3o m\u1ecdi nghi\u1ec7p v\u1ee5 \u0111\u1ec1u \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ho\u00e0n to\u00e0n ch\u00ednh x\u00e1c.<\/p>\n<h3>26. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1<\/h3>\n<p>T\u00ednh gi\u00e1 gi\u00fap x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb b\u1eb1ng ti\u1ec1n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n.<\/p>\n<p>C\u00e1c n\u1ed9i dung c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>Gi\u00e1 mua.<\/li>\n<li>Chi ph\u00ed li\u00ean quan.<\/li>\n<li>Gi\u00e1 th\u1ef1c t\u1ebf.<\/li>\n<li>Gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho.<\/li>\n<li>Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/li>\n<li>Gi\u00e1 xu\u1ea5t kho.<\/li>\n<\/ul>\n<h3>27. Gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng mua<\/h3>\n<p>Gi\u00e1 tr\u1ecb h\u00e0ng mua c\u00f3 th\u1ec3 ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi:<\/p>\n<ul>\n<li>Gi\u00e1 mua.<\/li>\n<li>Chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/li>\n<li>Chi ph\u00ed b\u1ed1c d\u1ee1.<\/li>\n<li>C\u00e1c kho\u1ea3n thu\u1ebf c\u00f3 li\u00ean quan.<\/li>\n<li>Chi\u1ebft kh\u1ea5u.<\/li>\n<li>Gi\u1ea3m gi\u00e1.<\/li>\n<li>C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c.<\/li>\n<\/ul>\n<h3>28. H\u00e0ng t\u1ed3n kho<\/h3>\n<p>C\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n<li>C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/li>\n<li>S\u1ea3n ph\u1ea9m d\u1edf dang.<\/li>\n<li>Th\u00e0nh ph\u1ea9m.<\/li>\n<li>H\u00e0ng h\u00f3a.<\/li>\n<li>H\u00e0ng g\u1eedi b\u00e1n.<\/li>\n<\/ul>\n<p>Sinh vi\u00ean c\u1ea7n hi\u1ec3u s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a h\u00e0ng t\u1ed3n kho trong qu\u00e1 tr\u00ecnh kinh doanh.<\/p>\n<h3>29. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 h\u00e0ng xu\u1ea5t kho<\/h3>\n<p>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p th\u01b0\u1eddng \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>B\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/li>\n<li>Nh\u1eadp tr\u01b0\u1edbc \u2013 xu\u1ea5t tr\u01b0\u1edbc.<\/li>\n<li>\u0110\u00edch danh.<\/li>\n<\/ul>\n<p>Khi l\u00e0m b\u00e0i t\u1eadp c\u1ea7n s\u1eed d\u1ee5ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p m\u00e0 \u0111\u1ec1 b\u00e0i y\u00eau c\u1ea7u.<\/p>\n<h3>30. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h3>\n<p>C\u00e1c n\u1ed9i dung c\u1ea7n n\u1eafm:<\/p>\n<ul>\n<li>Kh\u00e1i ni\u1ec7m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li>Nguy\u00ean gi\u00e1.<\/li>\n<li>Gi\u00e1 tr\u1ecb hao m\u00f2n.<\/li>\n<li>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/li>\n<li>Kh\u1ea5u hao.<\/li>\n<li>T\u0103ng t\u00e0i s\u1ea3n.<\/li>\n<li>Gi\u1ea3m t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<h3>31. Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h3>\n<p>Kh\u1ea5u hao l\u00e0 qu\u00e1 tr\u00ecnh ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed trong th\u1eddi gian s\u1eed d\u1ee5ng.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n hi\u1ec3u:<\/p>\n<ul>\n<li>Nguy\u00ean gi\u00e1.<\/li>\n<li>Th\u1eddi gian s\u1eed d\u1ee5ng.<\/li>\n<li>Gi\u00e1 tr\u1ecb ph\u1ea3i kh\u1ea5u hao.<\/li>\n<li>Chi ph\u00ed kh\u1ea5u hao.<\/li>\n<li>Hao m\u00f2n l\u0169y k\u1ebf.<\/li>\n<\/ul>\n<h3>32. K\u1ebf to\u00e1n ti\u1ec1n<\/h3>\n<p>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Ti\u1ec1n m\u1eb7t.<\/li>\n<li>Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/li>\n<li>Ti\u1ec1n \u0111ang chuy\u1ec3n.<\/li>\n<li>Thu ti\u1ec1n.<\/li>\n<li>Chi ti\u1ec1n.<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0.<\/li>\n<\/ul>\n<h3>33. C\u00e1c kho\u1ea3n ph\u1ea3i thu<\/h3>\n<p>Sinh vi\u00ean c\u1ea7n hi\u1ec3u:<\/p>\n<ul>\n<li>Ph\u1ea3i thu kh\u00e1ch h\u00e0ng.<\/li>\n<li>T\u1ea1m \u1ee9ng.<\/li>\n<li>C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c.<\/li>\n<li>Thu h\u1ed3i c\u00f4ng n\u1ee3.<\/li>\n<li>S\u1ed1 d\u01b0 ph\u1ea3i thu.<\/li>\n<\/ul>\n<p>Kho\u1ea3n ph\u1ea3i thu ph\u1ea3n \u00e1nh quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n ho\u1eb7c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb ch\u1ee7 th\u1ec3 kh\u00e1c.<\/p>\n<h3>34. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/h3>\n<p>C\u00e1c n\u1ed9i dung th\u01b0\u1eddng g\u1eb7p:<\/p>\n<ul>\n<li>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n.<\/li>\n<li>Vay.<\/li>\n<li>Thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n<li>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li>C\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c.<\/li>\n<\/ul>\n<p>Sinh vi\u00ean c\u1ea7n ph\u00e2n bi\u1ec7t th\u1eddi \u0111i\u1ec3m h\u00ecnh th\u00e0nh ngh\u0129a v\u1ee5 v\u00e0 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n.<\/p>\n<h3>35. K\u1ebf to\u00e1n mua h\u00e0ng<\/h3>\n<p>C\u00e1c nghi\u1ec7p v\u1ee5 c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>Mua h\u00e0ng tr\u1ea3 ti\u1ec1n ngay.<\/li>\n<li>Mua ch\u1ecbu.<\/li>\n<li>Chi ph\u00ed mua.<\/li>\n<li>Chi\u1ebft kh\u1ea5u.<\/li>\n<li>Gi\u1ea3m gi\u00e1.<\/li>\n<li>Tr\u1ea3 l\u1ea1i h\u00e0ng.<\/li>\n<li>Thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi b\u00e1n.<\/li>\n<\/ul>\n<h3>36. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/h3>\n<p>C\u00e1c n\u1ed9i dung c\u1ea7n ch\u00fa \u00fd:<\/p>\n<ul>\n<li>Doanh thu b\u00e1n h\u00e0ng.<\/li>\n<li>Kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng.<\/li>\n<li>Thu ti\u1ec1n.<\/li>\n<li>Gi\u00e1 v\u1ed1n.<\/li>\n<li>H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/li>\n<li>Gi\u1ea3m gi\u00e1.<\/li>\n<li>Chi\u1ebft kh\u1ea5u.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3.<\/li>\n<\/ul>\n<h3>37. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/h3>\n<p>Gi\u00e1 v\u1ed1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c s\u1ea3n ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n<ul>\n<li>Doanh thu.<\/li>\n<li>Gi\u00e1 v\u1ed1n.<\/li>\n<li>L\u1ee3i nhu\u1eadn g\u1ed9p.<\/li>\n<li>H\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/li>\n<\/ul>\n<h3>38. K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/h3>\n<p>C\u00e1c n\u1ed9i dung c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3.<\/li>\n<li>Kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng.<\/li>\n<li>Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng.<\/li>\n<li>Thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li>Ngh\u0129a v\u1ee5 li\u00ean quan.<\/li>\n<\/ul>\n<h3>39. Chi ph\u00ed s\u1ea3n xu\u1ea5t<\/h3>\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, c\u00e1c nh\u00f3m th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem x\u00e9t:<\/p>\n<ul>\n<li>Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n<li>Chi ph\u00ed nh\u00e2n c\u00f4ng.<\/li>\n<li>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/li>\n<li>Chi ph\u00ed s\u1ea3n ph\u1ea9m d\u1edf dang.<\/li>\n<li>Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/li>\n<\/ul>\n<h3>40. T\u1eadp h\u1ee3p chi ph\u00ed<\/h3>\n<p>Sinh vi\u00ean c\u1ea7n hi\u1ec3u:<\/p>\n<ul>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed.<\/li>\n<li>Chi ph\u00ed tr\u1ef1c ti\u1ebfp.<\/li>\n<li>Chi ph\u00ed gi\u00e1n ti\u1ebfp.<\/li>\n<li>Ph\u00e2n b\u1ed5 chi ph\u00ed.<\/li>\n<li>Quan h\u1ec7 gi\u1eefa chi ph\u00ed v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed.<\/li>\n<\/ul>\n<h3>41. Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/h3>\n<p>Gi\u00e1 th\u00e0nh ph\u1ea3n \u00e1nh chi ph\u00ed li\u00ean quan \u0111\u1ebfn s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh.<\/p>\n<p>C\u00e1c y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Chi ph\u00ed \u0111\u1ea7u k\u1ef3.<\/li>\n<li>Chi ph\u00ed ph\u00e1t sinh.<\/li>\n<li>Chi ph\u00ed cu\u1ed1i k\u1ef3.<\/li>\n<li>S\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh.<\/li>\n<li>S\u1ea3n ph\u1ea9m d\u1edf dang.<\/li>\n<\/ul>\n<h3>42. Ki\u1ec3m k\u00ea<\/h3>\n<p>Ki\u1ec3m k\u00ea nh\u1eb1m x\u00e1c \u0111\u1ecbnh th\u1ef1c t\u1ebf:<\/p>\n<ul>\n<li>Ti\u1ec1n.<\/li>\n<li>H\u00e0ng t\u1ed3n kho.<\/li>\n<li>T\u00e0i s\u1ea3n.<\/li>\n<li>C\u00f4ng n\u1ee3.<\/li>\n<li>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n kh\u00e1c.<\/li>\n<\/ul>\n<p>K\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<h3>43. Th\u1eeba v\u00e0 thi\u1ebfu t\u00e0i s\u1ea3n<\/h3>\n<p>Khi ki\u1ec3m k\u00ea c\u00f3 th\u1ec3 ph\u00e1t sinh:<\/p>\n<ul>\n<li>Th\u1eeba ti\u1ec1n.<\/li>\n<li>Thi\u1ebfu ti\u1ec1n.<\/li>\n<li>Th\u1eeba h\u00e0ng.<\/li>\n<li>Thi\u1ebfu h\u00e0ng.<\/li>\n<li>Sai l\u1ec7ch gi\u1eefa th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch.<\/li>\n<\/ul>\n<p>C\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p.<\/p>\n<h3>44. S\u1ed5 k\u1ebf to\u00e1n<\/h3>\n<p>S\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3:<\/p>\n<ul>\n<li>Ghi ch\u00e9p nghi\u1ec7p v\u1ee5.<\/li>\n<li>Ph\u00e2n lo\u1ea1i th\u00f4ng tin.<\/li>\n<li>T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u.<\/li>\n<li>Theo d\u00f5i t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng.<\/li>\n<li>Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/li>\n<\/ul>\n<h3>45. S\u1ed5 Nh\u1eadt k\u00fd<\/h3>\n<p>Nh\u1eadt k\u00fd ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 theo tr\u00ecnh t\u1ef1 th\u1eddi gian.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n hi\u1ec3u:<\/p>\n<ul>\n<li>Ng\u00e0y ph\u00e1t sinh.<\/li>\n<li>N\u1ed9i dung nghi\u1ec7p v\u1ee5.<\/li>\n<li>T\u00e0i kho\u1ea3n li\u00ean quan.<\/li>\n<li>S\u1ed1 ti\u1ec1n.<\/li>\n<li>Quan h\u1ec7 v\u1edbi s\u1ed5 c\u00e1i.<\/li>\n<\/ul>\n<h3>46. S\u1ed5 C\u00e1i<\/h3>\n<p>S\u1ed5 C\u00e1i t\u1ed5ng h\u1ee3p nghi\u1ec7p v\u1ee5 theo t\u1eebng t\u00e0i kho\u1ea3n.<\/p>\n<p>C\u00e1c n\u1ed9i dung c\u1ea7n ch\u00fa \u00fd:<\/p>\n<ul>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3.<\/li>\n<li>Ph\u00e1t sinh N\u1ee3.<\/li>\n<li>Ph\u00e1t sinh C\u00f3.<\/li>\n<li>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/li>\n<\/ul>\n<h3>47. S\u1ed5 chi ti\u1ebft<\/h3>\n<p>S\u1ed5 chi ti\u1ebft gi\u00fap theo d\u00f5i c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>T\u1eebng kh\u00e1ch h\u00e0ng.<\/li>\n<li>T\u1eebng nh\u00e0 cung c\u1ea5p.<\/li>\n<li>T\u1eebng lo\u1ea1i v\u1eadt t\u01b0.<\/li>\n<li>T\u1eebng t\u00e0i s\u1ea3n.<\/li>\n<li>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n qu\u1ea3n l\u00fd chi ti\u1ebft.<\/li>\n<\/ul>\n<h3>48. Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n<\/h3>\n<p>Cu\u1ed1i k\u1ef3, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc c\u1ea7n thi\u1ebft \u0111\u1ec3:<\/p>\n<ul>\n<li>T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u.<\/li>\n<li>T\u00ednh s\u1ed1 d\u01b0.<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu.<\/li>\n<li>Ki\u1ec3m tra.<\/li>\n<li>Chu\u1ea9n b\u1ecb l\u1eadp b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n<h3>49. B\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n<p>B\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00fap s\u1ed1 li\u1ec7u cu\u1ed1i k\u1ef3 ph\u1ea3n \u00e1nh ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c t\u1ebf kinh t\u1ebf.<\/p>\n<p>C\u00e1c n\u1ed9i dung c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/li>\n<li>Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/li>\n<li>Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/li>\n<li>Doanh thu ph\u1ea3i thu.<\/li>\n<li>Kh\u1ea5u hao.<\/li>\n<\/ul>\n<h3>50. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n<p>C\u00e1c b\u00e1o c\u00e1o c\u01a1 b\u1ea3n gi\u00fap cung c\u1ea5p th\u00f4ng tin v\u1ec1:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n.<\/li>\n<li>N\u1ee3 ph\u1ea3i tr\u1ea3.<\/li>\n<li>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>Doanh thu.<\/li>\n<li>Chi ph\u00ed.<\/li>\n<li>L\u1ee3i nhu\u1eadn.<\/li>\n<li>D\u00f2ng ti\u1ec1n.<\/li>\n<\/ul>\n<h3>51. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h3>\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m.<\/p>\n<p>C\u00e1c nh\u00f3m ch\u00ednh:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n.<\/li>\n<li>N\u1ee3 ph\u1ea3i tr\u1ea3.<\/li>\n<li>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<\/ul>\n<p>T\u1ed5ng t\u00e0i s\u1ea3n ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ed5ng ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n.<\/p>\n<h3>52. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h3>\n<p>B\u00e1o c\u00e1o n\u00e0y cung c\u1ea5p th\u00f4ng tin v\u1ec1:<\/p>\n<ul>\n<li>Doanh thu.<\/li>\n<li>Gi\u00e1 v\u1ed1n.<\/li>\n<li>Chi ph\u00ed.<\/li>\n<li>L\u1ee3i nhu\u1eadn.<\/li>\n<li>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3.<\/li>\n<\/ul>\n<h3>53. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/h3>\n<p>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3n \u00e1nh c\u00e1c d\u00f2ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>Ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p>Sinh vi\u00ean c\u1ea7n ph\u00e2n bi\u1ec7t l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u1edbi d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf.<\/p>\n<h3>54. Quan h\u1ec7 gi\u1eefa c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/h3>\n<p>C\u00e1c b\u00e1o c\u00e1o kh\u00f4ng t\u1ed3n t\u1ea1i \u0111\u1ed9c l\u1eadp.<\/p>\n<p>K\u1ebft qu\u1ea3 kinh doanh c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng t\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<p>C\u00e1c bi\u1ebfn \u0111\u1ed9ng ti\u1ec1n li\u00ean quan t\u1edbi b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n<p>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a nhi\u1ec1u t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<h3>55. Sai s\u00f3t k\u1ebf to\u00e1n<\/h3>\n<p>C\u00e1c l\u1ed7i c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>B\u1ecf s\u00f3t nghi\u1ec7p v\u1ee5.<\/li>\n<li>Ghi sai s\u1ed1 ti\u1ec1n.<\/li>\n<li>Ghi sai t\u00e0i kho\u1ea3n.<\/li>\n<li>Ghi tr\u00f9ng nghi\u1ec7p v\u1ee5.<\/li>\n<li>Ghi sai b\u00ean N\u1ee3 ho\u1eb7c C\u00f3.<\/li>\n<li>Sai khi t\u1ed5ng h\u1ee3p.<\/li>\n<\/ul>\n<p>Sinh vi\u00ean c\u1ea7n hi\u1ec3u ph\u01b0\u01a1ng ph\u00e1p ph\u00e1t hi\u1ec7n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t.<\/p>\n<h3>56. Ki\u1ec3m tra s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n<\/h3>\n<p>C\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n b\u1eb1ng:<\/p>\n<ul>\n<li>\u0110\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb.<\/li>\n<li>Ki\u1ec3m tra t\u00e0i kho\u1ea3n.<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu s\u1ed5 chi ti\u1ebft.<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu s\u1ed5 t\u1ed5ng h\u1ee3p.<\/li>\n<li>Ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf.<\/li>\n<li>Ki\u1ec3m tra t\u1ed5ng N\u1ee3 v\u00e0 t\u1ed5ng C\u00f3.<\/li>\n<\/ul>\n<h3>57. Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/h3>\n<p>Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p li\u00ean quan \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng trong c\u00f9ng k\u1ef3 \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p l\u00fd.<\/p>\n<p>Sinh vi\u00ean c\u1ea7n hi\u1ec3u m\u1ed1i quan h\u1ec7 gi\u1eefa:<\/p>\n<ul>\n<li>Doanh thu.<\/li>\n<li>Chi ph\u00ed.<\/li>\n<li>K\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<li>K\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<\/ul>\n<h3>58. C\u01a1 s\u1edf d\u1ed3n t\u00edch<\/h3>\n<p>Theo c\u01a1 s\u1edf d\u1ed3n t\u00edch, nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, kh\u00f4ng ch\u1ec9 khi ti\u1ec1n \u0111\u01b0\u1ee3c thu ho\u1eb7c chi.<\/p>\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n<ul>\n<li>Doanh thu v\u00e0 ti\u1ec1n thu.<\/li>\n<li>Chi ph\u00ed v\u00e0 ti\u1ec1n chi.<\/li>\n<li>Ph\u1ea3i thu.<\/li>\n<li>Ph\u1ea3i tr\u1ea3.<\/li>\n<\/ul>\n<h3>59. Gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/h3>\n<p>Ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c gi\u1ea3 \u0111\u1ecbnh \u0111\u01a1n v\u1ecb s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c.<\/p>\n<p>Gi\u1ea3 \u0111\u1ecbnh n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch:<\/p>\n<ul>\n<li>\u0110\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n.<\/li>\n<li>Ph\u00e2n b\u1ed5 chi ph\u00ed.<\/li>\n<li>Kh\u1ea5u hao.<\/li>\n<li>Tr\u00ecnh b\u00e0y th\u00f4ng tin.<\/li>\n<\/ul>\n<h3>60. T\u00ednh nh\u1ea5t qu\u00e1n<\/h3>\n<p>C\u00e1c ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 \u0111\u1ec3 th\u00f4ng tin c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh.<\/p>\n<p>N\u1ebfu c\u00f3 thay \u0111\u1ed5i, c\u1ea7n hi\u1ec3u l\u00fd do v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i.<\/p>\n<h2>C\u00e1ch \u00f4n Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU hi\u1ec7u qu\u1ea3<\/h2>\n<h3>B\u01b0\u1edbc 1: N\u1eafm ch\u1eafc ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n<\/h3>\n<p>C\u1ea7n thu\u1ed9c v\u00e0 hi\u1ec3u:<\/p>\n<p><strong>T\u00c0I S\u1ea2N = N\u1ee2 PH\u1ea2I TR\u1ea2 + V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU<\/strong><\/p>\n<p>M\u1ed7i nghi\u1ec7p v\u1ee5 n\u00ean \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch xem l\u00e0m thay \u0111\u1ed5i nh\u1eefng th\u00e0nh ph\u1ea7n n\u00e0o.<\/p>\n<h3>B\u01b0\u1edbc 2: H\u1ecdc k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n tr\u01b0\u1edbc khi \u0111\u1ecbnh kho\u1ea3n<\/h3>\n<p>Kh\u00f4ng n\u00ean h\u1ecdc thu\u1ed9c t\u1eebng b\u00fat to\u00e1n ri\u00eang l\u1ebb.<\/p>\n<p>H\u00e3y x\u00e1c \u0111\u1ecbnh:<\/p>\n<ul>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n.<\/li>\n<li>Thu\u1ed9c nh\u00f3m t\u00e0i s\u1ea3n hay ngu\u1ed3n v\u1ed1n.<\/li>\n<li>T\u0103ng hay gi\u1ea3m.<\/li>\n<li>Ghi N\u1ee3 hay C\u00f3.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 3: Luy\u1ec7n \u0111\u1ecbnh kho\u1ea3n theo t\u1eebng nh\u00f3m nghi\u1ec7p v\u1ee5<\/h3>\n<p>N\u00ean chia:<\/p>\n<ul>\n<li>Thu ti\u1ec1n.<\/li>\n<li>Chi ti\u1ec1n.<\/li>\n<li>Mua h\u00e0ng.<\/li>\n<li>B\u00e1n h\u00e0ng.<\/li>\n<li>C\u00f4ng n\u1ee3.<\/li>\n<li>Ti\u1ec1n l\u01b0\u01a1ng.<\/li>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li>Chi ph\u00ed.<\/li>\n<li>Doanh thu.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 4: Lu\u00f4n ki\u1ec3m tra T\u1ed5ng N\u1ee3 = T\u1ed5ng C\u00f3<\/h3>\n<p>Sau m\u1ed7i \u0111\u1ecbnh kho\u1ea3n c\u1ea7n ki\u1ec3m tra:<\/p>\n<p><strong>T\u1ed4NG S\u1ed0 TI\u1ec0N GHI N\u1ee2 = T\u1ed4NG S\u1ed0 TI\u1ec0N GHI C\u00d3<\/strong><\/p>\n<p>N\u1ebfu kh\u00f4ng c\u00e2n b\u1eb1ng, \u0111\u1ecbnh kho\u1ea3n ch\u1eafc ch\u1eafn c\u00f3 v\u1ea5n \u0111\u1ec1.<\/p>\n<h3>B\u01b0\u1edbc 5: Ph\u00e2n bi\u1ec7t nh\u1eefng kh\u00e1i ni\u1ec7m d\u1ec5 nh\u1ea7m<\/h3>\n<p>C\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed.<\/li>\n<li>N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 chi ph\u00ed.<\/li>\n<li>Doanh thu v\u00e0 ti\u1ec1n thu.<\/li>\n<li>Chi ph\u00ed v\u00e0 ti\u1ec1n chi.<\/li>\n<li>N\u1ee3 k\u1ebf to\u00e1n v\u00e0 kho\u1ea3n n\u1ee3 theo ngh\u0129a th\u00f4ng th\u01b0\u1eddng.<\/li>\n<li>Ph\u1ea3i thu v\u00e0 doanh thu.<\/li>\n<li>Ph\u1ea3i tr\u1ea3 v\u00e0 chi ph\u00ed.<\/li>\n<li>L\u1ee3i nhu\u1eadn v\u00e0 d\u00f2ng ti\u1ec1n.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 6: T\u1ef1 l\u00e0m c\u00e2u h\u1ecfi tr\u01b0\u1edbc khi xem \u0111\u00e1p \u00e1n<\/h3>\n<p>V\u1edbi c\u00e2u l\u00fd thuy\u1ebft:<\/p>\n<ul>\n<li>\u0110\u1ecdc k\u1ef9 t\u1eebng ph\u01b0\u01a1ng \u00e1n.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh kh\u00e1i ni\u1ec7m \u0111ang h\u1ecfi.<\/li>\n<li>Lo\u1ea1i ph\u01b0\u01a1ng \u00e1n sai.<\/li>\n<\/ul>\n<p>V\u1edbi b\u00e0i \u0111\u1ecbnh kho\u1ea3n:<\/p>\n<ul>\n<li>Ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh t\u0103ng gi\u1ea3m.<\/li>\n<li>Ghi N\u1ee3 \u2013 C\u00f3.<\/li>\n<li>Sau \u0111\u00f3 m\u1edbi \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 7: Ghi l\u1ea1i c\u00e1c c\u00e2u sai theo nh\u00f3m<\/h3>\n<p>C\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i:<\/p>\n<ul>\n<li>Sai ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n.<\/li>\n<li>Nh\u1ea7m t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n.<\/li>\n<li>Sai k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n.<\/li>\n<li>Sai \u0111\u1ecbnh kho\u1ea3n.<\/li>\n<li>Nh\u1ea7m doanh thu \u2013 chi ph\u00ed.<\/li>\n<li>Nh\u1ea7m h\u00e0ng t\u1ed3n kho.<\/li>\n<li>Nh\u1ea7m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li>Nh\u1ea7m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 8: K\u1ebft h\u1ee3p t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c<\/h3>\n<p>T\u00e0i li\u1ec7u tr\u1eafc nghi\u1ec7m n\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00f9ng:<\/p>\n<ul>\n<li>Gi\u00e1o tr\u00ecnh.<\/li>\n<li>Slide b\u00e0i gi\u1ea3ng.<\/li>\n<li>\u0110\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n.<\/li>\n<li>B\u00e0i t\u1eadp do gi\u1ea3ng vi\u00ean cung c\u1ea5p.<\/li>\n<li>C\u00e1c t\u00e0i li\u1ec7u h\u1ecdc t\u1eadp ch\u00ednh th\u1ee9c kh\u00e1c.<\/li>\n<\/ul>\n<p>Vi\u1ec7c k\u1ebft h\u1ee3p l\u00fd thuy\u1ebft v\u1edbi b\u00e0i t\u1eadp gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 thay v\u00ec ch\u1ec9 ghi nh\u1edb b\u00fat to\u00e1n.<\/p>\n<h2>Xem tr\u01b0\u1edbc t\u00e0i li\u1ec7u Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU<\/h2>\n<p>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a t\u00e0i li\u1ec7u 375 trang tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh t\u1ea3i b\u1ea3n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p>Ph\u1ea7n xem tr\u01b0\u1edbc gi\u00fap ki\u1ec3m tra:<\/p>\n<ul>\n<li>C\u1ea5u tr\u00fac t\u00e0i li\u1ec7u.<\/li>\n<li>D\u1ea1ng c\u00e2u h\u1ecfi.<\/li>\n<li>C\u00e1ch tr\u00ecnh b\u00e0y.<\/li>\n<li>C\u00e1ch b\u1ed1 tr\u00ed \u0111\u00e1p \u00e1n.<\/li>\n<li>M\u1ed9t ph\u1ea7n n\u1ed9i dung th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i li\u1ec7u.<\/li>\n<\/ul>\n<p>File preview \u0111\u01b0\u1ee3c tool t\u1ef1 x\u00e1c \u0111\u1ecbnh:<\/p>\n<p>nguyen-ly-ke-toan-VNU-preview.docx<\/p>\n<h2>T\u1ea3i \u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU<\/h2>\n<p>Quy tr\u00ecnh nh\u1eadn t\u00e0i li\u1ec7u:<\/p>\n<ol>\n<li>Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung.<\/li>\n<li>Ki\u1ec3m tra t\u00e0i li\u1ec7u c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u.<\/li>\n<li>Ch\u1ecdn t\u1ea3i t\u00e0i li\u1ec7u.<\/li>\n<li>Thanh to\u00e1n qua VNPAY.<\/li>\n<li>H\u1ec7 th\u1ed1ng x\u00e1c nh\u1eadn giao d\u1ecbch th\u00e0nh c\u00f4ng.<\/li>\n<li>Nh\u1eadn quy\u1ec1n t\u1ea3i file DOCX \u0111\u1ea7y \u0111\u1ee7 375 trang.<\/li>\n<\/ol>\n<p>\ud83d\udce5 Sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u1ea3i t\u00e0i li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 m\u00e1y \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp.<\/p>\n<p><strong>\ud83d\udc49 NH\u1ea4N \u201cT\u1ea2I XU\u1ed0NG NGAY\u201d \u0110\u1ec2 NH\u1eacN FILE \u0110\u1ea6Y \u0110\u1ee6.<\/strong><\/p>\n<h2>L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU<\/h2>\n<p>\u2705 File DOCX 375 trang thu\u1eadn ti\u1ec7n tra c\u1ee9u.<\/p>\n<p>\u2705 Kh\u1ed1i l\u01b0\u1ee3ng n\u1ed9i dung l\u1edbn, ph\u00f9 h\u1ee3p \u00f4n t\u1eadp theo t\u1eebng chuy\u00ean \u0111\u1ec1.<\/p>\n<p>\u2705 Luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m theo t\u1eebng nh\u00f3m ki\u1ebfn th\u1ee9c.<\/p>\n<p>\u2705 Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n thu\u1eadn ti\u1ec7n.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c Nguy\u00ean l\u00fd K\u1ebf to\u00e1n.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<p>\u2705 \u00d4n t\u1eadp ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 t\u00e0i kho\u1ea3n v\u00e0 nguy\u00ean t\u1eafc ghi N\u1ee3 \u2013 C\u00f3.<\/p>\n<p>\u2705 Luy\u1ec7n ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 k\u00e9p.<\/p>\n<p>\u2705 H\u1ed7 tr\u1ee3 luy\u1ec7n c\u00e1c b\u00e0i t\u1eadp \u0111\u1ecbnh kho\u1ea3n.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c doanh thu, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<p>\u2705 \u00d4n t\u1eadp h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m k\u00ea.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>\u2705 Ph\u00e1t hi\u1ec7n nh\u1eefng n\u1ed9i dung c\u00f2n y\u1ebfu.<\/p>\n<p>\u2705 Ti\u1ebft ki\u1ec7m th\u1eddi gian t\u1ef1 t\u1ed5ng h\u1ee3p t\u00e0i li\u1ec7u.<\/p>\n<p>\u2705 H\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<h2>T\u00e0i li\u1ec7u Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU ph\u00f9 h\u1ee3p v\u1edbi ai?<\/h2>\n<p>T\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p v\u1edbi:<\/p>\n<ul>\n<li>Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i.<\/li>\n<li>Sinh vi\u00ean \u0111ang h\u1ecdc m\u00f4n Nguy\u00ean l\u00fd K\u1ebf to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh K\u1ebf to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Ki\u1ec3m to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh T\u00e0i ch\u00ednh \u2013 Ng\u00e2n h\u00e0ng.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Qu\u1ea3n tr\u1ecb kinh doanh.<\/li>\n<li>Sinh vi\u00ean c\u00e1c ng\u00e0nh Kinh t\u1ebf c\u00f3 h\u1ecdc m\u00f4n k\u1ebf to\u00e1n.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n luy\u1ec7n t\u1eadp b\u00e0i t\u1eadp \u0111\u1ecbnh kho\u1ea3n.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/li>\n<li>Sinh vi\u00ean chu\u1ea9n b\u1ecb ki\u1ec3m tra ho\u1eb7c thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/li>\n<li>Ng\u01b0\u1eddi h\u1ecdc c\u1ea7n t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<h2>L\u01b0u \u00fd khi s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u<\/h2>\n<p>T\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p nh\u1eb1m h\u1ed7 tr\u1ee3 h\u1ecdc t\u1eadp, luy\u1ec7n t\u1eadp v\u00e0 \u00f4n thi.<\/p>\n<p>T\u00e0i li\u1ec7u \u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m kh\u00f4ng thay th\u1ebf gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng, \u0111\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o.<\/p>\n<p>Ng\u01b0\u1eddi h\u1ecdc n\u00ean t\u1ef1 l\u00e0m c\u00e2u h\u1ecfi v\u00e0 b\u00e0i t\u1eadp tr\u01b0\u1edbc khi xem \u0111\u00e1p \u00e1n, sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu nh\u1eefng n\u1ed9i dung ch\u01b0a ch\u1eafc ch\u1eafn v\u1edbi t\u00e0i li\u1ec7u h\u1ecdc t\u1eadp ch\u00ednh th\u1ee9c.<\/p>\n<p>Kh\u00f4ng n\u00ean ch\u1ec9 ghi nh\u1edb b\u00fat to\u00e1n. Vi\u1ec7c hi\u1ec3u b\u1ea3n ch\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, doanh thu, chi ph\u00ed v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a t\u1eebng nghi\u1ec7p v\u1ee5 t\u1edbi ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n s\u1ebd gi\u00fap ng\u01b0\u1eddi h\u1ecdc x\u1eed l\u00fd t\u1ed1t h\u01a1n khi \u0111\u1ec1 b\u00e0i thay \u0111\u1ed5i d\u1eef li\u1ec7u.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c c\u00e2u h\u1ecfi c\u00f3 t\u00ednh to\u00e1n ho\u1eb7c \u0111\u1ecbnh kho\u1ea3n, n\u00ean th\u1ef1c hi\u1ec7n l\u1ea1i t\u1eebng b\u01b0\u1edbc thay v\u00ec ch\u1ec9 ghi nh\u1edb k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng.<\/p>\n<h2>K\u1ebft lu\u1eadn v\u1ec1 Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU<\/h2>\n<p>Nguy\u00ean l\u00fd K\u1ebf to\u00e1n VNU \u2013 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX 375 trang) l\u00e0 t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng h\u00f3a ki\u1ebfn th\u1ee9c v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>C\u00e1c n\u1ed9i dung v\u1ec1 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb, t\u00e0i kho\u1ea3n, ghi s\u1ed5 k\u00e9p, \u0111\u1ecbnh kho\u1ea3n, doanh thu, chi ph\u00ed, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ki\u1ec3m k\u00ea, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 nh\u1eefng nh\u00f3m ki\u1ebfn th\u1ee9c ng\u01b0\u1eddi h\u1ecdc n\u00ean ch\u00fa \u00fd trong qu\u00e1 tr\u00ecnh \u00f4n t\u1eadp.<\/p>\n<p>Vi\u1ec7c k\u1ebft h\u1ee3p t\u00e0i li\u1ec7u tr\u1eafc nghi\u1ec7m v\u1edbi gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng, b\u00e0i t\u1eadp v\u00e0 \u0111\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n gi\u00fap ng\u01b0\u1eddi h\u1ecdc ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp v\u00e0 h\u1ea1n ch\u1ebf vi\u1ec7c ch\u1ec9 ghi nh\u1edb \u0111\u00e1p \u00e1n m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c.<\/p>\n<p>\ud83d\udc41 Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung.<\/p>\n<p>\ud83d\udcb3 Thanh to\u00e1n thu\u1eadn ti\u1ec7n qua VNPAY.<\/p>\n<p>\ud83d\udce5 Nh\u1eadn file DOCX \u0111\u1ea7y \u0111\u1ee7 375 trang sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng.<\/p>"},"_links":{"self":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product\/8558","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/comments?post=8558"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/media\/8480"}],"wp:attachment":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/media?parent=8558"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_brand?post=8558"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_cat?post=8558"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_tag?post=8558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}