Theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, c\u00f3 kh\u00e1 nhi\u1ec1u c\u00e1ch ghi s\u1ed5 k\u1ebf to\u00e1n kh\u00e1c nhau \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ecdn l\u1ef1a v\u00e0 \u00e1p d\u1ee5ng cho m\u00ecnh. C\u00e1c h\u00ecnh th\u1ee9c t\u1ebf to\u00e1n bao g\u1ed3m:<\/p>\n![\"h\u00ecnh](\"http:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/06\/hinh-thuc-ke-toan-trong-doanh-nghiep.jpg\")
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C\u00e1c h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n trong doanh nghi\u1ec7p<\/h2>\n1.\u00a0H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n nh\u1eadt k\u00fd chung (NKC)<\/h3>\n
Nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a h\u00ecnh th\u1ee9c ghi s\u1ed5 k\u1ebf to\u00e1n NKC \u0111\u00f3 l\u00e0: T\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed5 Nh\u1eadt k\u00fd chung. Theo th\u1ee9 t\u1ef1 th\u1eddi gian v\u00e0 theo \u0111\u00fang \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 \u0111\u00f3. Sau \u0111\u00f3 l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u1ec3 ghi v\u00e0o s\u1ed5 c\u00e1i t\u01b0\u01a1ng \u1ee9ng v\u1edbi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/p>\n![\"\"](\"http:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/06\/hinh-thuc-ke-toan-nhat-ky-chung.jpg\")
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H\u00ecnh th\u1ee9c n\u00e0y c\u1ea7n c\u00e1c lo\u1ea1i s\u1ed5 ch\u1ee7 y\u1ebfu sau:<\/h4>\n\n- S\u1ed5 nh\u1eadt k\u00fd chung, s\u1ed5 Nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t<\/li>\n
- S\u1ed5 c\u00e1i<\/li>\n
- C\u00e1c s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft<\/li>\n<\/ul>\n
\u01afu \u0111i\u1ec3m c\u1ee7a h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n NKC:<\/h4>\n\n- S\u1ed5 s\u00e1ch \u0111\u01a1n gi\u1ea3n, d\u1ec5 ghi ch\u00e9p, theo d\u00f5i<\/li>\n
- Kh\u00f4ng \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 cao<\/li>\n
- Thu\u1eadn ti\u1ec7n cho vi\u1ec7c \u1ee9ng d\u1ee5ng tin h\u1ecdc trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/li>\n
- C\u00f3 th\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu m\u1ecdi th\u1eddi \u0111i\u1ec3m tr\u00ean s\u1ed5 NKC<\/li>\n<\/ul>\n
Tuy nhi\u00ean h\u00ecnh th\u1ee9c NKC c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m nh\u1ecf l\u00e0: L\u01b0\u1ee3ng ghi ch\u00e9p nhi\u1ec1u n\u1ebfu c\u00f3 nhi\u1ec1u nghi\u1ec7p v\u1ee5 kinh t\u1ebf s\u1ea3y ra. V\u1eady n\u00ean th\u01b0\u1eddng ph\u00f9 h\u1ee3p cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf.<\/p>\n
2.\u00a0H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt K\u00fd \u2013 S\u1ed5 C\u00e1i (NK-SC)<\/h3>\n
Nh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i l\u00e0 m\u1ed9t trong nh\u1eefng h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n trong doanh nghi\u1ec7p<\/strong> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ea5t ph\u1ed5 bi\u1ebfn. Trong h\u00ecnh th\u1ee9c n\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh, kinh t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p ghi ch\u00e9p theo n\u1ed9i dung kinh t\u1ebf v\u00e0 theo tr\u00ecnh t\u1ef1 th\u1eddi gian. Tr\u00ean c\u00f9ng 1 quy\u1ec3n s\u1ed5 duy nh\u1ea5t l\u00e0 s\u1ed5 Nh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i.<\/p>\n![\"h\u00ecnh](\"http:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/06\/hinh-thuc-ke-toan-nhat-ky-so-cai.jpg\")
\nC\u0103n c\u1ee9 \u0111\u1ec3 ghi v\u00e0o s\u1ed5 NK-SC l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ho\u1eb7c b\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f9ng lo\u1ea1i.<\/p>\n
H\u00ecnh th\u1ee9c NK-SC c\u1ea7n c\u00e1c lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n sau:<\/h4>\n\n- Nh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i<\/li>\n
- C\u00e1c s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft<\/li>\n<\/ul>\n
\u01afu \u0111i\u1ec3m c\u1ee7a h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n NK-SC<\/h4>\n\n- S\u1ed1 l\u01b0\u1ee3ng s\u1ed5 \u00edt, d\u1ec5 ghi ch\u00e9p, l\u01b0u tr\u1eef<\/li>\n
- Gi\u00fap theo d\u00f5i, c\u00e2n \u0111\u1ed1i ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf d\u1ec5 d\u00e0ng. V\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t nhanh ch\u00f3ng<\/li>\n
- K\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n nghi\u1ec7p v\u1ee5 cao<\/li>\n<\/ul>\n
Tuy nhi\u00ean h\u00ecnh th\u1ee9c n\u00e0y c\u0169ng c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m \u0111\u00f3 l\u00e0: V\u00ec ghi t\u1ea5t c\u1ea3 t\u00e0i kho\u1ea3n tr\u00ean c\u00f9ng m\u1ed9t s\u1ed5 n\u00ean s\u1ed5 s\u1ebd d\u00e0i d\u00f2ng v\u00e0 kh\u00e1 kh\u00f3 \u0111\u1ec3 theo d\u00f5i. Kh\u00f3 \u0111\u1ec3 ph\u00e2n c\u00f4ng c\u00f4ng vi\u1ec7c khi t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 tr\u00ean c\u00f9ng 1 s\u1ed5.<\/p>\n
V\u1eady n\u00ean h\u00ecnh th\u1ee9c n\u00e0y ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p nh\u1ecf, c\u00f3 \u00edt t\u00e0i kho\u1ea3n ph\u00e1t sinh.<\/p>\n
3.\u00a0H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00fd \u2013 Ch\u1ee9ng t\u1eeb (NKCT)<\/h3>\n
V\u1edbi h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt K\u00fd \u2013 Ch\u1ee9ng t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u1ea3n \u00e1nh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. S\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i ghi v\u00e0o s\u1ed5 Nh\u1eadt k\u00fd \u2013 Ch\u1ee9ng t\u1eeb theo b\u00ean N\u1ee3 – C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan v\u00e0 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n![\"\"](\"http:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/06\/hinh-thuc-ke-toan-nhat-ky-chung-tu.jpg\")
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\n- K\u1ebft h\u1ee3p ch\u1eb7t ch\u1ebd vi\u1ec7c ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh theo tr\u00ecnh t\u1ef1 th\u1eddi gian. C\u00f9ng v\u1edbi vi\u1ec7c h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 theo t\u1eebng n\u1ed9i dung kinh t\u1ebf.<\/li>\n
- T\u1ed5ng h\u1ee3p v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh. Theo b\u00ean c\u00f3 c\u1ee7a c\u00e1c t\u1ea3i kho\u1ea3n k\u1ebft h\u1ee3p v\u1edbi ph\u00e2n t\u00edch c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u00f3 theo t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng n\u1ee3.<\/li>\n
- S\u1eed d\u1ee5ng c\u00e1c m\u1eabu s\u1ed5 in s\u1eb5n c\u00e1c quan h\u1ec7 \u0111\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n, ch\u1ec9 ti\u00eau qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh kinh t\u1ebf v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
- K\u1ebft h\u1ee3p d\u1ec5 d\u00e0ng vi\u1ec7c h\u1ea1ch to\u00e1n t\u1ed5ng h\u1ee3p v\u1edbi h\u1ea1ch to\u00e1n chi ti\u1ebft tr\u00ean c\u00f9ng m\u1ed9t s\u1ed1 k\u1ebf to\u00e1n trong c\u00f9ng m\u1ed9t qu\u00e1 tr\u00ecnh ghi ch\u00e9p<\/li>\n<\/ul>\n
H\u00ecnh th\u1ee9c NKCT s\u1ebd c\u1ea7n c\u00e1c lo\u1ea1i s\u1ed5 sau:<\/h4>\n\n- S\u1ed5 C\u00e1i<\/li>\n
- S\u1ed5 ho\u1eb7c th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft<\/li>\n
- Nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb<\/li>\n
- B\u1ea3ng k\u00ea<\/li>\n<\/ul>\n
\u01afu \u0111i\u1ec3m c\u1ee7a h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n NKCT<\/h4>\n\n- Kh\u00f4ng tr\u00f9ng l\u1eb7p n\u00ean gi\u1ea3m nh\u1eb9 kh\u1ed1i l\u01b0\u1ee3ng c\u1ea7n ghi ch\u00e9p s\u1ed5 s\u00e1ch<\/li>\n
- Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean, tr\u00e1nh sai s\u00f3t<\/li>\n
- Chuy\u00ean m\u00f4n h\u00f3a \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 c\u00e1n b\u1ed9 k\u1ebf to\u00e1n<\/li>\n<\/ul>\n
Nh\u01b0\u1ee3c \u0111i\u1ec3m: M\u1eabu s\u1ed5 s\u00e1ch ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao. Kh\u00f3 \u00e1p d\u1ee5ng tin h\u1ecdc c\u0169ng nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n
H\u00ecnh th\u1ee9c NKCT ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn. L\u00e0m k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng, tr\u00ecnh \u0111\u1ed9 k\u1ebf to\u00e1n cao v\u00e0 s\u1ed1 l\u01b0\u1ee3ng k\u1ebf to\u00e1n nhi\u1ec1u.<\/p>\n
4.\u00a0H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n ch\u1ee9ng t\u1eeb ghi s\u1ed5 (CTGS)<\/h3>\n
CTGS l\u00e0 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n trong doanh nghi\u1ec7p <\/strong>ph\u1ed5 bi\u1ebfn t\u1ea1i c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 doanh nghi\u1ec7p l\u1edbn. C\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 \u201cch\u1ee9ng t\u1eeb ghi s\u1ed5\u201d. Ghi theo tr\u00ecnh t\u1ef1 th\u1eddi gian tr\u00ean s\u1ed5 \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb v\u00e0 ghi theo n\u1ed9i dung kinh t\u1ebf tr\u00ean s\u1ed5 c\u00e1i.<\/p>\n![\"h\u00ecnh](\"http:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/06\/hinh-thuc-ke-toan-ctgs.jpg\")
\nCh\u1ee9ng t\u1eeb ghi s\u1ed5 do k\u1ebf to\u00e1n vi\u00ean t\u1ed5ng h\u1ee3p tr\u00ean c\u01a1 s\u1edf n\u1ed9i dung nghi\u1ec7p v\u1ee5 t\u1eebng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Ho\u1eb7c t\u1eeb b\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f9ng lo\u1ea1i. Ch\u1ee9ng t\u1eeb s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u li\u00ean t\u1ee5c theo t\u1eebng th\u00e1ng, theo s\u1ed1 th\u1ee9 t\u1ef1 trong s\u1ed5 \u0111\u0103ng k\u00fd CTGS v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00ednh k\u00e8m. Th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb ghi s\u1ed5 ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng duy\u1ec7t tr\u01b0\u1edbc khi ghi s\u1ed5.<\/p>\n
C\u00e1c lo\u1ea1i s\u1ed5 c\u1ea7n thi\u1ebft bao g\u1ed3m:<\/h4>\n\n- S\u1ed5 c\u00e1i<\/li>\n
- Ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/li>\n
- S\u1ed5 \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/li>\n
- C\u00e1c s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft<\/li>\n<\/ul>\n
\u01afu \u0111i\u1ec3m c\u1ee7a h\u00ecnh th\u1ee9c CTGS<\/h4>\n\n- Gi\u1ea3m thi\u1ebfu vi\u1ec7c ghi ch\u00e9p nhi\u1ec1u \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/li>\n
- D\u1ec5 ph\u00e2n c\u00f4ng c\u00f4ng vi\u1ec7c cho k\u1ebf to\u00e1n<\/li>\n
- S\u1ed5 s\u00e1ch d\u1ec5 l\u00e0m, d\u1ec5 theo d\u00f5i, ki\u1ec3m tra<\/li>\n<\/ul>\n
Nh\u01b0\u1ee3c \u0111i\u1ec3m: Do vi\u1ec7c ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i th\u00e1ng. V\u1eady n\u00ean cung c\u1ea5p th\u00f4ng tin th\u01b0\u1eddng ch\u1eadm.<\/p>\n
H\u00ecnh th\u1ee9c CTGS ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 l\u1edbn. C\u00f3 nhi\u1ec1u nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng nhi\u1ec1u, tr\u00ecnh \u0111\u1ed9 k\u1ebf to\u00e1n vi\u00ean \u0111\u1ed3ng \u0111\u1ec1u.<\/p>\n
5.\u00a0Ghi s\u1ed5 theo h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n tr\u00ean m\u00e1y t\u00ednh<\/h3>\n![\"\"](\"http:\/\/gaadvisor.net\/wp-content\/uploads\/2020\/06\/hinh-thuc-ke-toan-tren-may-vi-tinh.jpg\")
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Ghi s\u1ed5 k\u1ebf to\u00e1n tr\u00ean m\u00e1y t\u00ednh l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng thi\u1ebft k\u1ebf theo 1 trong 4 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n \u0111\u00e3 n\u00f3i \u1edf tr\u00ean. Tuy nhi\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 quy tr\u00ecnh ghi s\u1ed5 k\u1ebf to\u00e1n. Nh\u01b0ng ph\u1ea3i in \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/p>\n
Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n thi\u1ebft k\u1ebf theo h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n n\u00e0o s\u1ebb c\u1ea7n c\u00e1c lo\u1ea1i s\u1ed5 c\u1ee7a h\u00ecnh th\u1ee9c \u0111\u00f3.<\/p>\n
\u01afu \u0111i\u1ec3m c\u1ee7a h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n NKC:<\/h4>\n\n- S\u1ed5 s\u00e1ch \u0111\u01a1n gi\u1ea3n, d\u1ec5 ghi ch\u00e9p, theo d\u00f5i<\/li>\n
- Kh\u00f4ng \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 cao<\/li>\n
- Thu\u1eadn ti\u1ec7n cho vi\u1ec7c \u1ee9ng d\u1ee5ng tin h\u1ecdc trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/li>\n
- C\u00f3 th\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu m\u1ecdi th\u1eddi \u0111i\u1ec3m tr\u00ean s\u1ed5 NKC<\/li>\n<\/ul>\n
Tuy nhi\u00ean h\u00ecnh th\u1ee9c NKC c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m nh\u1ecf l\u00e0: L\u01b0\u1ee3ng ghi ch\u00e9p nhi\u1ec1u n\u1ebfu c\u00f3 nhi\u1ec1u nghi\u1ec7p v\u1ee5 kinh t\u1ebf s\u1ea3y ra. V\u1eady n\u00ean th\u01b0\u1eddng ph\u00f9 h\u1ee3p cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf.<\/p>\n
2.\u00a0H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt K\u00fd \u2013 S\u1ed5 C\u00e1i (NK-SC)<\/h3>\n
Nh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i l\u00e0 m\u1ed9t trong nh\u1eefng h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n trong doanh nghi\u1ec7p<\/strong> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ea5t ph\u1ed5 bi\u1ebfn. Trong h\u00ecnh th\u1ee9c n\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh, kinh t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p ghi ch\u00e9p theo n\u1ed9i dung kinh t\u1ebf v\u00e0 theo tr\u00ecnh t\u1ef1 th\u1eddi gian. Tr\u00ean c\u00f9ng 1 quy\u1ec3n s\u1ed5 duy nh\u1ea5t l\u00e0 s\u1ed5 Nh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i.<\/p>\n\nC\u0103n c\u1ee9 \u0111\u1ec3 ghi v\u00e0o s\u1ed5 NK-SC l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ho\u1eb7c b\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f9ng lo\u1ea1i.<\/p>\n
H\u00ecnh th\u1ee9c NK-SC c\u1ea7n c\u00e1c lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n sau:<\/h4>\n\n- Nh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i<\/li>\n
- C\u00e1c s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft<\/li>\n<\/ul>\n
\u01afu \u0111i\u1ec3m c\u1ee7a h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n NK-SC<\/h4>\n\n- S\u1ed1 l\u01b0\u1ee3ng s\u1ed5 \u00edt, d\u1ec5 ghi ch\u00e9p, l\u01b0u tr\u1eef<\/li>\n
- Gi\u00fap theo d\u00f5i, c\u00e2n \u0111\u1ed1i ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf d\u1ec5 d\u00e0ng. V\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t nhanh ch\u00f3ng<\/li>\n
- K\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n nghi\u1ec7p v\u1ee5 cao<\/li>\n<\/ul>\n
Tuy nhi\u00ean h\u00ecnh th\u1ee9c n\u00e0y c\u0169ng c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m \u0111\u00f3 l\u00e0: V\u00ec ghi t\u1ea5t c\u1ea3 t\u00e0i kho\u1ea3n tr\u00ean c\u00f9ng m\u1ed9t s\u1ed5 n\u00ean s\u1ed5 s\u1ebd d\u00e0i d\u00f2ng v\u00e0 kh\u00e1 kh\u00f3 \u0111\u1ec3 theo d\u00f5i. Kh\u00f3 \u0111\u1ec3 ph\u00e2n c\u00f4ng c\u00f4ng vi\u1ec7c khi t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 tr\u00ean c\u00f9ng 1 s\u1ed5.<\/p>\n
V\u1eady n\u00ean h\u00ecnh th\u1ee9c n\u00e0y ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p nh\u1ecf, c\u00f3 \u00edt t\u00e0i kho\u1ea3n ph\u00e1t sinh.<\/p>\n
3.\u00a0H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00fd \u2013 Ch\u1ee9ng t\u1eeb (NKCT)<\/h3>\n
V\u1edbi h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt K\u00fd \u2013 Ch\u1ee9ng t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u1ea3n \u00e1nh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. S\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i ghi v\u00e0o s\u1ed5 Nh\u1eadt k\u00fd \u2013 Ch\u1ee9ng t\u1eeb theo b\u00ean N\u1ee3 – C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan v\u00e0 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n
\n- K\u1ebft h\u1ee3p ch\u1eb7t ch\u1ebd vi\u1ec7c ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh theo tr\u00ecnh t\u1ef1 th\u1eddi gian. C\u00f9ng v\u1edbi vi\u1ec7c h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 theo t\u1eebng n\u1ed9i dung kinh t\u1ebf.<\/li>\n
- T\u1ed5ng h\u1ee3p v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh. Theo b\u00ean c\u00f3 c\u1ee7a c\u00e1c t\u1ea3i kho\u1ea3n k\u1ebft h\u1ee3p v\u1edbi ph\u00e2n t\u00edch c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u00f3 theo t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng n\u1ee3.<\/li>\n
- S\u1eed d\u1ee5ng c\u00e1c m\u1eabu s\u1ed5 in s\u1eb5n c\u00e1c quan h\u1ec7 \u0111\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n, ch\u1ec9 ti\u00eau qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh kinh t\u1ebf v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
- K\u1ebft h\u1ee3p d\u1ec5 d\u00e0ng vi\u1ec7c h\u1ea1ch to\u00e1n t\u1ed5ng h\u1ee3p v\u1edbi h\u1ea1ch to\u00e1n chi ti\u1ebft tr\u00ean c\u00f9ng m\u1ed9t s\u1ed1 k\u1ebf to\u00e1n trong c\u00f9ng m\u1ed9t qu\u00e1 tr\u00ecnh ghi ch\u00e9p<\/li>\n<\/ul>\n
H\u00ecnh th\u1ee9c NKCT s\u1ebd c\u1ea7n c\u00e1c lo\u1ea1i s\u1ed5 sau:<\/h4>\n\n- S\u1ed5 C\u00e1i<\/li>\n
- S\u1ed5 ho\u1eb7c th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft<\/li>\n
- Nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb<\/li>\n
- B\u1ea3ng k\u00ea<\/li>\n<\/ul>\n
\u01afu \u0111i\u1ec3m c\u1ee7a h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n NKCT<\/h4>\n\n- Kh\u00f4ng tr\u00f9ng l\u1eb7p n\u00ean gi\u1ea3m nh\u1eb9 kh\u1ed1i l\u01b0\u1ee3ng c\u1ea7n ghi ch\u00e9p s\u1ed5 s\u00e1ch<\/li>\n
- Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean, tr\u00e1nh sai s\u00f3t<\/li>\n
- Chuy\u00ean m\u00f4n h\u00f3a \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 c\u00e1n b\u1ed9 k\u1ebf to\u00e1n<\/li>\n<\/ul>\n
Nh\u01b0\u1ee3c \u0111i\u1ec3m: M\u1eabu s\u1ed5 s\u00e1ch ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao. Kh\u00f3 \u00e1p d\u1ee5ng tin h\u1ecdc c\u0169ng nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n
H\u00ecnh th\u1ee9c NKCT ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn. L\u00e0m k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng, tr\u00ecnh \u0111\u1ed9 k\u1ebf to\u00e1n cao v\u00e0 s\u1ed1 l\u01b0\u1ee3ng k\u1ebf to\u00e1n nhi\u1ec1u.<\/p>\n
4.\u00a0H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n ch\u1ee9ng t\u1eeb ghi s\u1ed5 (CTGS)<\/h3>\n
CTGS l\u00e0 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n trong doanh nghi\u1ec7p <\/strong>ph\u1ed5 bi\u1ebfn t\u1ea1i c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 doanh nghi\u1ec7p l\u1edbn. C\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 \u201cch\u1ee9ng t\u1eeb ghi s\u1ed5\u201d. Ghi theo tr\u00ecnh t\u1ef1 th\u1eddi gian tr\u00ean s\u1ed5 \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb v\u00e0 ghi theo n\u1ed9i dung kinh t\u1ebf tr\u00ean s\u1ed5 c\u00e1i.<\/p>\n\nCh\u1ee9ng t\u1eeb ghi s\u1ed5 do k\u1ebf to\u00e1n vi\u00ean t\u1ed5ng h\u1ee3p tr\u00ean c\u01a1 s\u1edf n\u1ed9i dung nghi\u1ec7p v\u1ee5 t\u1eebng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Ho\u1eb7c t\u1eeb b\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f9ng lo\u1ea1i. Ch\u1ee9ng t\u1eeb s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u li\u00ean t\u1ee5c theo t\u1eebng th\u00e1ng, theo s\u1ed1 th\u1ee9 t\u1ef1 trong s\u1ed5 \u0111\u0103ng k\u00fd CTGS v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00ednh k\u00e8m. Th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb ghi s\u1ed5 ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng duy\u1ec7t tr\u01b0\u1edbc khi ghi s\u1ed5.<\/p>\n
C\u00e1c lo\u1ea1i s\u1ed5 c\u1ea7n thi\u1ebft bao g\u1ed3m:<\/h4>\n\n- S\u1ed5 c\u00e1i<\/li>\n
- Ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/li>\n
- S\u1ed5 \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/li>\n
- C\u00e1c s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft<\/li>\n<\/ul>\n
\u01afu \u0111i\u1ec3m c\u1ee7a h\u00ecnh th\u1ee9c CTGS<\/h4>\n\n- Gi\u1ea3m thi\u1ebfu vi\u1ec7c ghi ch\u00e9p nhi\u1ec1u \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/li>\n
- D\u1ec5 ph\u00e2n c\u00f4ng c\u00f4ng vi\u1ec7c cho k\u1ebf to\u00e1n<\/li>\n
- S\u1ed5 s\u00e1ch d\u1ec5 l\u00e0m, d\u1ec5 theo d\u00f5i, ki\u1ec3m tra<\/li>\n<\/ul>\n
Nh\u01b0\u1ee3c \u0111i\u1ec3m: Do vi\u1ec7c ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i th\u00e1ng. V\u1eady n\u00ean cung c\u1ea5p th\u00f4ng tin th\u01b0\u1eddng ch\u1eadm.<\/p>\n
H\u00ecnh th\u1ee9c CTGS ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 l\u1edbn. C\u00f3 nhi\u1ec1u nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng nhi\u1ec1u, tr\u00ecnh \u0111\u1ed9 k\u1ebf to\u00e1n vi\u00ean \u0111\u1ed3ng \u0111\u1ec1u.<\/p>\n
5.\u00a0Ghi s\u1ed5 theo h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n tr\u00ean m\u00e1y t\u00ednh<\/h3>\n\n
Ghi s\u1ed5 k\u1ebf to\u00e1n tr\u00ean m\u00e1y t\u00ednh l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng thi\u1ebft k\u1ebf theo 1 trong 4 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n \u0111\u00e3 n\u00f3i \u1edf tr\u00ean. Tuy nhi\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 quy tr\u00ecnh ghi s\u1ed5 k\u1ebf to\u00e1n. Nh\u01b0ng ph\u1ea3i in \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/p>\n
Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n thi\u1ebft k\u1ebf theo h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n n\u00e0o s\u1ebb c\u1ea7n c\u00e1c lo\u1ea1i s\u1ed5 c\u1ee7a h\u00ecnh th\u1ee9c \u0111\u00f3.<\/p>\n
Tuy nhi\u00ean h\u00ecnh th\u1ee9c NKC c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m nh\u1ecf l\u00e0: L\u01b0\u1ee3ng ghi ch\u00e9p nhi\u1ec1u n\u1ebfu c\u00f3 nhi\u1ec1u nghi\u1ec7p v\u1ee5 kinh t\u1ebf s\u1ea3y ra. V\u1eady n\u00ean th\u01b0\u1eddng ph\u00f9 h\u1ee3p cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf.<\/p>\n
2.\u00a0H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt K\u00fd \u2013 S\u1ed5 C\u00e1i (NK-SC)<\/h3>\n
Nh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i l\u00e0 m\u1ed9t trong nh\u1eefng h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n trong doanh nghi\u1ec7p<\/strong> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ea5t ph\u1ed5 bi\u1ebfn. Trong h\u00ecnh th\u1ee9c n\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh, kinh t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p ghi ch\u00e9p theo n\u1ed9i dung kinh t\u1ebf v\u00e0 theo tr\u00ecnh t\u1ef1 th\u1eddi gian. Tr\u00ean c\u00f9ng 1 quy\u1ec3n s\u1ed5 duy nh\u1ea5t l\u00e0 s\u1ed5 Nh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i.<\/p>\n C\u0103n c\u1ee9 \u0111\u1ec3 ghi v\u00e0o s\u1ed5 NK-SC l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ho\u1eb7c b\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f9ng lo\u1ea1i.<\/p>\n Tuy nhi\u00ean h\u00ecnh th\u1ee9c n\u00e0y c\u0169ng c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m \u0111\u00f3 l\u00e0: V\u00ec ghi t\u1ea5t c\u1ea3 t\u00e0i kho\u1ea3n tr\u00ean c\u00f9ng m\u1ed9t s\u1ed5 n\u00ean s\u1ed5 s\u1ebd d\u00e0i d\u00f2ng v\u00e0 kh\u00e1 kh\u00f3 \u0111\u1ec3 theo d\u00f5i. Kh\u00f3 \u0111\u1ec3 ph\u00e2n c\u00f4ng c\u00f4ng vi\u1ec7c khi t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 tr\u00ean c\u00f9ng 1 s\u1ed5.<\/p>\n V\u1eady n\u00ean h\u00ecnh th\u1ee9c n\u00e0y ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p nh\u1ecf, c\u00f3 \u00edt t\u00e0i kho\u1ea3n ph\u00e1t sinh.<\/p>\n V\u1edbi h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt K\u00fd \u2013 Ch\u1ee9ng t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u1ea3n \u00e1nh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. S\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i ghi v\u00e0o s\u1ed5 Nh\u1eadt k\u00fd \u2013 Ch\u1ee9ng t\u1eeb theo b\u00ean N\u1ee3 – C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan v\u00e0 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n Nh\u01b0\u1ee3c \u0111i\u1ec3m: M\u1eabu s\u1ed5 s\u00e1ch ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao. Kh\u00f3 \u00e1p d\u1ee5ng tin h\u1ecdc c\u0169ng nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n H\u00ecnh th\u1ee9c NKCT ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn. L\u00e0m k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng, tr\u00ecnh \u0111\u1ed9 k\u1ebf to\u00e1n cao v\u00e0 s\u1ed1 l\u01b0\u1ee3ng k\u1ebf to\u00e1n nhi\u1ec1u.<\/p>\n CTGS l\u00e0 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n trong doanh nghi\u1ec7p <\/strong>ph\u1ed5 bi\u1ebfn t\u1ea1i c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 doanh nghi\u1ec7p l\u1edbn. C\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 \u201cch\u1ee9ng t\u1eeb ghi s\u1ed5\u201d. Ghi theo tr\u00ecnh t\u1ef1 th\u1eddi gian tr\u00ean s\u1ed5 \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb v\u00e0 ghi theo n\u1ed9i dung kinh t\u1ebf tr\u00ean s\u1ed5 c\u00e1i.<\/p>\n Ch\u1ee9ng t\u1eeb ghi s\u1ed5 do k\u1ebf to\u00e1n vi\u00ean t\u1ed5ng h\u1ee3p tr\u00ean c\u01a1 s\u1edf n\u1ed9i dung nghi\u1ec7p v\u1ee5 t\u1eebng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Ho\u1eb7c t\u1eeb b\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f9ng lo\u1ea1i. Ch\u1ee9ng t\u1eeb s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u li\u00ean t\u1ee5c theo t\u1eebng th\u00e1ng, theo s\u1ed1 th\u1ee9 t\u1ef1 trong s\u1ed5 \u0111\u0103ng k\u00fd CTGS v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00ednh k\u00e8m. Th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb ghi s\u1ed5 ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng duy\u1ec7t tr\u01b0\u1edbc khi ghi s\u1ed5.<\/p>\n Nh\u01b0\u1ee3c \u0111i\u1ec3m: Do vi\u1ec7c ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i th\u00e1ng. V\u1eady n\u00ean cung c\u1ea5p th\u00f4ng tin th\u01b0\u1eddng ch\u1eadm.<\/p>\n H\u00ecnh th\u1ee9c CTGS ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 l\u1edbn. C\u00f3 nhi\u1ec1u nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng nhi\u1ec1u, tr\u00ecnh \u0111\u1ed9 k\u1ebf to\u00e1n vi\u00ean \u0111\u1ed3ng \u0111\u1ec1u.<\/p>\n Ghi s\u1ed5 k\u1ebf to\u00e1n tr\u00ean m\u00e1y t\u00ednh l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng thi\u1ebft k\u1ebf theo 1 trong 4 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n \u0111\u00e3 n\u00f3i \u1edf tr\u00ean. Tuy nhi\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 quy tr\u00ecnh ghi s\u1ed5 k\u1ebf to\u00e1n. Nh\u01b0ng ph\u1ea3i in \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/p>\n Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n thi\u1ebft k\u1ebf theo h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n n\u00e0o s\u1ebb c\u1ea7n c\u00e1c lo\u1ea1i s\u1ed5 c\u1ee7a h\u00ecnh th\u1ee9c \u0111\u00f3.<\/p>\n\nH\u00ecnh th\u1ee9c NK-SC c\u1ea7n c\u00e1c lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n sau:<\/h4>\n
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\u01afu \u0111i\u1ec3m c\u1ee7a h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n NK-SC<\/h4>\n
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3.\u00a0H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00fd \u2013 Ch\u1ee9ng t\u1eeb (NKCT)<\/h3>\n
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H\u00ecnh th\u1ee9c NKCT s\u1ebd c\u1ea7n c\u00e1c lo\u1ea1i s\u1ed5 sau:<\/h4>\n
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\u01afu \u0111i\u1ec3m c\u1ee7a h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n NKCT<\/h4>\n
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4.\u00a0H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n ch\u1ee9ng t\u1eeb ghi s\u1ed5 (CTGS)<\/h3>\n
\nC\u00e1c lo\u1ea1i s\u1ed5 c\u1ea7n thi\u1ebft bao g\u1ed3m:<\/h4>\n
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\u01afu \u0111i\u1ec3m c\u1ee7a h\u00ecnh th\u1ee9c CTGS<\/h4>\n
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5.\u00a0Ghi s\u1ed5 theo h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n tr\u00ean m\u00e1y t\u00ednh<\/h3>\n
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