{"id":15763,"date":"2020-02-27T15:01:53","date_gmt":"2020-02-27T08:01:53","guid":{"rendered":"https:\/\/acaltc.com\/?p=15763"},"modified":"2020-02-27T15:01:53","modified_gmt":"2020-02-27T08:01:53","slug":"05-suy-nghi-sai-lam-tram-trong-ve-nghe-ke-toan","status":"publish","type":"post","link":"https:\/\/acaltc.com\/en\/05-suy-nghi-sai-lam-tram-trong-ve-nghe-ke-toan\/","title":{"rendered":"05 suy ngh\u0129 sai l\u1ea7m tr\u1ea7m tr\u1ecdng v\u1ec1 ngh\u1ec1 k\u1ebf to\u00e1n"},"content":{"rendered":"

Ch\u1eafc h\u1eb3n r\u1ea5t nhi\u1ec1u b\u1ea1n \u0111\u00e3 nghe qua nh\u1eefng l\u1eddi \u201cc\u1ea3nh b\u00e1o\u201d v\u1ec1 ngh\u1ec1 K\u1ebf to\u00e1n nh\u01b0 \u201cl\u00e0m k\u1ebf to\u00e1n c\u1ef1c l\u1eafm\u201d, \u201cngh\u1ec1 n\u00e0y l\u01b0\u01a1ng ch\u1ec9 3 tri\u1ec7u\/th\u00e1ng\u201d, \u201cc\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n nh\u00e0m ch\u00e1n m\u00e0 d\u1ec5 r\u1ee7i ro\u201d,\u2026 Tuy nhi\u00ean, c\u00f3 \u0111\u00fang\u00a0ngh\u1ec1 k\u1ebf to\u00e1n<\/strong><\/a>\u00a0\u201cb\u1ea1c b\u1ebdo\u201d th\u1ebf kh\u00f4ng m\u00e0 n\u0103m n\u00e0o c\u0169ng c\u00f3 h\u00e0ng ngh\u00ecn th\u00ed sinh \u0111\u0103ng k\u00fd theo h\u1ecdc? H\u00e3y c\u00f9ng \u201cgi\u1ea3i oan\u201d cho ng\u00e0nh k\u1ebf to\u00e1n qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.<\/em><\/p>\n

1. Ngh\u1ec1 k\u1ebf to\u00e1n nh\u00e0n h\u1ea1<\/strong><\/h2>\n
N\u1ebfu b\u1ea1n ngh\u0129 r\u1eb1ng ngh\u1ec1 k\u1ebf to\u00e1n\u00a0nh\u00e0n h\u1ea1, m\u1ed7i ng\u00e0y \u0111i l\u00e0m ch\u1ec9 c\u1ea7n x\u1eed l\u00fd v\u00e0i c\u00e1i h\u00f3a \u0111\u01a1n, cu\u1ed1i th\u00e1ng th\u00ec ch\u1ec9 c\u1ea7n l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 xong vi\u1ec7c \u2013 th\u00ec \u0111\u00f3 l\u00e0 quan ni\u1ec7m sai l\u1ea7m. Th\u1ef1c t\u1ebf th\u00ec v\u1eabn c\u00f3 nh\u1eefng nh\u00e2n vi\u00ean k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u00e0m vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n an nh\u00e0n nh\u01b0 v\u1eady \u2013 do l\u00e0m trong nh\u1eefng c\u00f4ng ty quy m\u00f4 nh\u1ecf, \u201c\u0111\u01b0\u1ee3c ng\u01b0\u1eddi quen gi\u1edbi thi\u1ec7u\u201d. Tuy nhi\u00ean \u0111i\u1ec1u n\u00e0y kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed1 \u0111\u00f4ng c\u00f2n l\u1ea1i.<\/p>\n
H\u1ea7u h\u1ebft c\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n vi\u00ean trong doanh nghi\u1ec7p: k\u1ebf to\u00e1n kho, k\u1ebf to\u00e1n doanh thu, k\u1ebf to\u00e1n c\u00f4ng n\u1ee3, k\u1ebf to\u00e1n thu\u1ebf\u2026 v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n tr\u01b0\u1edfng s\u1ebd lu\u00f4n trong t\u00ecnh tr\u1ea1ng \u201c\u0111\u1ea7u ngh\u0129, tay l\u00e0m\u201d. Cu\u1ed1i th\u00e1ng, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ed5ng h\u1ee3p r\u1ea5t nhi\u1ec1u lo\u1ea1i gi\u1ea5y t\u1edd, ch\u1ee9ng t\u1eeb kh\u00e1c nhau, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00f4ng vi\u1ec7c ngh\u1ec1 k\u1ebf to\u00e1n k\u1ec3 ra \u0111\u00e2y, b\u1ea1n c\u00f3 th\u1ec3 ngh\u0129 r\u1eb1ng n\u00f3 v\u1ea5t v\u1ea3 – tuy nhi\u00ean n\u1ebfu c\u00f3 s\u1ef1 t\u1ec9 m\u1ec9, c\u1ea9n th\u1eadn \u2013 b\u1ea1n s\u1ebd ho\u00e0n th\u00e0nh t\u1ed1t c\u00e1c nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao.<\/p>\n
2.Ngh\u1ec1 k\u1ebf to\u00e1n kh\u00f4 khan, nh\u00e0m ch\u00e1n<\/strong><\/h2>\n
C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n lu\u00f4n g\u1eafn li\u1ec1n v\u1edbi nh\u1eefng con s\u1ed1, s\u1ed1 li\u1ec7u v\u00e0 gi\u1ea5y t\u1edd – cho n\u00ean x\u00e9t v\u1ec1 m\u1ed9t ph\u01b0\u01a1ng di\u1ec7n n\u00e0o \u0111\u00f3, n\u1ebfu n\u00f3i r\u1eb1ng ngh\u1ec1 k\u1ebf to\u00e1n kh\u00f4 khan, nh\u00e0m ch\u00e1n th\u00ec v\u1eabn \u0111\u00fang. Tuy nhi\u00ean \u0111\u00e2y ch\u1ec9 l\u00e0 t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c chung. Quy tr\u00ecnh l\u00e0m vi\u1ec7c c\u00f3 th\u1ec3 l\u1eb7p l\u1ea1i c\u00e1c thao t\u00e1c gi\u1ed1ng nhau, nh\u01b0ng nh\u1eefng con s\u1ed1 th\u00ec lu\u00f4n bi\u1ebfn thi\u00ean thay \u0111\u1ed5i cho n\u00ean b\u1ea3n th\u00e2n s\u1ed1 li\u1ec7u \u0111\u00e3 ch\u1ee9a \u0111\u1ef1ng nh\u1eefng y\u1ebfu t\u1ed1 m\u1edbi m\u1ebb. B\u00ean c\u1ea1nh \u0111\u00f3, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0m vi\u1ec7c v\u1edbi gi\u1ea5y t\u1edd m\u00e0 c\u00f2n giao ti\u1ebfp v\u1edbi kh\u00e1ch h\u00e0ng hay c\u00e1c v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c kh\u00e1c trong doanh nghi\u1ec7p. B\u1ea1n ph\u1ea3i li\u00ean h\u1ec7 v\u1edbi kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu c\u00e1c ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n \u2013 ph\u1ed1i h\u1ee3p l\u00e0m vi\u1ec7c v\u1edbi nh\u00e2n vi\u00ean kinh doanh v\u1ec1 v\u1ea5n \u0111\u1ec1 h\u1ee3p \u0111\u1ed3ng, v\u1edbi nh\u00e2n vi\u00ean nh\u00e2n s\u1ef1 v\u1ec1 v\u1ea5n \u0111\u1ec1 ti\u1ec1n l\u01b0\u01a1ng\u2026 Khi c\u00f3 ph\u00e1t sinh s\u1ef1 giao ti\u1ebfp, ph\u1ed1i h\u1ee3p trong c\u00f4ng vi\u1ec7c th\u00ec kh\u00f4ng th\u1ec3 \u201cquy ch\u1ee5p\u201d suy ngh\u0129 r\u1eb1ng ngh\u1ec1 k\u1ebf to\u00e1n kh\u00f4 khan, nh\u00e0m ch\u00e1n.<\/p>\n
3. Ngh\u1ec1 k\u1ebf to\u00e1n l\u01b0\u01a1ng th\u1ea5p<\/strong><\/h2>\n
M\u1ee9c l\u01b0\u01a1ng k\u1ebf to\u00e1n vi\u00ean hi\u1ec7n nay ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c nhau: v\u1ecb tr\u00ed l\u00e0m vi\u1ec7c, n\u0103ng l\u1ef1c \u2013 kinh nghi\u1ec7m l\u00e0m vi\u1ec7c, quy m\u00f4 doanh nghi\u1ec7p, m\u1eb7t b\u1eb1ng l\u01b0\u01a1ng c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng\u2026 M\u1ee9c l\u01b0\u01a1ng nh\u00e2n vi\u00ean k\u1ebf to\u00e1n m\u1edbi ra tr\u01b0\u1eddng, ch\u01b0a c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m l\u00e0m vi\u1ec7c hi\u1ec7n v\u00e0o kho\u1ea3ng 4 \u2013 5 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng, k\u1ebf to\u00e1n vi\u00ean \u0111\u00e3 c\u00f3 kinh nghi\u1ec7m 1 \u2013 2 n\u0103m nh\u1eadn m\u1ee9c l\u01b0\u01a1ng th\u00e1ng 6 \u2013 9 tri\u1ec7u, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u01b0\u01a1ng 10 \u2013 15 tri\u1ec7u, k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1eeb 15 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean\u2026 C\u00f3 kh\u00f4ng \u00edt k\u1ebf to\u00e1n tr\u01b0\u1edfng gi\u1ecfi nh\u1eadn m\u1ee9c l\u01b0\u01a1ng h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng.<\/p>\n
C\u0169ng nh\u01b0 nhi\u1ec1u ng\u00e0nh ngh\u1ec1 kh\u00e1c, m\u1ee9c l\u01b0\u01a1ng nh\u00e2n vi\u00ean k\u1ebf to\u00e1n s\u1ebd c\u00f3 s\u1ef1 ph\u00e2n h\u00f3a t\u1eeb th\u1ea5p l\u00ean cao t\u00f9y thu\u1ed9c v\u00e0o c\u00e1c nh\u00e2n t\u1ed1 tr\u00ean cho n\u00ean n\u1ebfu m\u1eb7c \u0111\u1ecbnh r\u1eb1ng \u201cNgh\u1ec1 k\u1ebf to\u00e1n l\u01b0\u01a1ng th\u1ea5p\u201d l\u00e0 kh\u00f4ng \u0111\u00fang.<\/p>\n
4.Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n gi\u1ecfi ph\u1ea3i bi\u1ebft l\u00e0m \u201c\u1ea3o thu\u1eadt\u201d v\u1edbi nh\u1eefng con s\u1ed1<\/strong><\/h2>\n
Vai tr\u00f2 quan tr\u1ecdng nh\u1ea5t c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n l\u00e0 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u00e1nh kh\u1ecfi c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 nh\u1eefng h\u00ecnh th\u1ee9c ph\u1ea1t theo ph\u00e1p l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf nh\u00e0 n\u01b0\u1edbc. Cho n\u00ean, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 b\u1ea5t ch\u1ea5p ph\u00e1p lu\u1eadt, l\u00e0m \u201c\u1ea3o thu\u1eadt\u201d v\u1edbi nh\u1eefng kho\u1ea3n ti\u1ec1n \u201c\u0111en\u201d c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u1ea7n ph\u1ea3i t\u00ecm gi\u1ea3i ph\u00e1p c\u00e2n \u0111\u1ed1i, h\u1ea1ch to\u00e1n r\u00f5 r\u00e0ng \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i g\u00e1nh ch\u1ecbu nh\u1eefng \u201ch\u1eadu h\u1ecda v\u1ec1 sau\u201d.<\/p>\n
5. \u1ee8ng vi\u00ean k\u1ebf to\u00e1n kh\u00f4ng c\u00f3 kinh nghi\u1ec7m kh\u00f3 xin vi\u1ec7c<\/strong><\/h2>\n
Kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn r\u1eb1ng nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay \u01b0u ti\u00ean tuy\u1ec3n d\u1ee5ng nh\u1eefng \u1ee9ng vi\u00ean k\u1ebf to\u00e1n c\u00f3 kinh nghi\u1ec7m l\u00e0m vi\u1ec7c. Tuy nhi\u00ean n\u1ebfu nh\u1eadn \u0111\u1ecbnh \u201c\u1ee8ng vi\u00ean k\u1ebf to\u00e1n kh\u00f4ng c\u00f3 kinh nghi\u1ec7m kh\u00f3 xin vi\u1ec7c\u201d l\u00e0 \u0111\u00fang th\u00ec l\u01b0\u1ee3ng sinh vi\u00ean k\u1ebf to\u00e1n ra tr\u01b0\u1eddng h\u00e0ng n\u0103m s\u1ebd l\u00e0m c\u00f4ng vi\u1ec7c g\u00ec?<\/p>\n
Chuy\u1ec7n \u1ee9ng vi\u00ean k\u1ebf to\u00e1n xin \u0111\u01b0\u1ee3c vi\u1ec7c hay kh\u00f4ng s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o ch\u00ednh \u1ee9ng vi\u00ean \u0111\u00f3. B\u1ea1n c\u00f3 th\u1ec3 t\u00ecm v\u00e0 \u1ee9ng tuy\u1ec3n v\u00e0o nh\u1eefng doanh nghi\u1ec7p kh\u00f4ng y\u00eau c\u1ea7u kinh nghi\u1ec7m, d\u00f9ng ki\u1ebfn th\u1ee9c nghi\u1ec7p v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ecdc c\u1ed9ng v\u1edbi s\u1ef1 c\u1ea9n th\u1eadn, t\u1ec9 m\u1ea9n c\u1ee7a b\u1ea3n th\u00e2n \u0111\u1ec3 ho\u00e0n th\u00e0nh t\u1ed1t t\u1eebng c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao \u2013 ho\u1eb7c c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng g\u1eedi h\u1ed3 s\u01a1 xin h\u1ecdc vi\u1ec7c k\u1ebf to\u00e1n \u0111\u1ec3 t\u00edch l\u0169y kinh nghi\u1ec7m cho b\u1ea3n th\u00e2n, gi\u00fap CV xin vi\u1ec7c c\u1ee7a b\u1ea1n ch\u1ea5t l\u01b0\u1ee3ng h\u01a1n\u2026<\/p>\n
B\u00ean c\u1ea1nh \u0111\u00f3, chuy\u1ec7n kh\u00f3 hay d\u1ec5 xin vi\u1ec7c c\u00f2n ph\u1ee5 thu\u1ed9c b\u1ea1n mu\u1ed1n l\u00e0m vi\u1ec7c \u1edf \u0111\u00e2u. N\u1ebfu xin vi\u1ec7c t\u1ea1i c\u00e1c trung t\u00e2m vi\u1ec7c l\u00e0m l\u1edbn nh\u01b0 H\u00e0 N\u1ed9i, TP.H\u1ed3 Ch\u00ed Minh, \u0110\u00e0 N\u1eb5ng, B\u00ecnh D\u01b0\u01a1ng, Hu\u1ebf\u2026 ch\u1eafc ch\u1eafn s\u1ebd c\u00f3 r\u1ea5t nhi\u1ec1u c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m d\u00e0nh cho b\u1ea1n.<\/p>\n
See more<\/h3>\n
K\u1ebf to\u00e1n l\u00e0 g\u00ec? T\u1ea5t t\u1ea7n t\u1eadt v\u1ec1 ng\u00e0nh k\u1ebf to\u00e1n<\/span><\/a><\/p>\n
H\u1ecdc ng\u00e0nh K\u1ebf to\u00e1n d\u1ec5 hay kh\u00f3?<\/a><\/span><\/p>\n
Ng\u00e0nh K\u1ebf to\u00e1n h\u1ecdc tr\u01b0\u1eddng n\u00e0o l\u00e0 t\u1ed1t nh\u1ea5t?<\/a><\/span><\/p>\n
Ng\u00e0nh K\u1ebf to\u00e1n thi kh\u1ed1i g\u00ec, t\u1ed5 h\u1ee3p m\u00f4n n\u00e0o?<\/a><\/span><\/p>\n
Th\u00f4ng b\u00e1o\u00a0 Tuy\u1ec3n sinh n\u0103m 2020<\/span><\/a><\/p>\n\n
\n\n\t\t\n
\n\t\t\t <\/ul>\n <\/div>","protected":false},"excerpt":{"rendered":"
Ch\u1eafc h\u1eb3n r\u1ea5t nhi\u1ec1u b\u1ea1n \u0111\u00e3 nghe qua nh\u1eefng l\u1eddi \u201cc\u1ea3nh b\u00e1o\u201d v\u1ec1 ngh\u1ec1 K\u1ebf to\u00e1n nh\u01b0 \u201cl\u00e0m k\u1ebf to\u00e1n c\u1ef1c l\u1eafm\u201d, \u201cngh\u1ec1 n\u00e0y l\u01b0\u01a1ng ch\u1ec9 3 tri\u1ec7u\/th\u00e1ng\u201d, \u201cc\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n nh\u00e0m ch\u00e1n m\u00e0 d\u1ec5 r\u1ee7i ro\u201d,\u2026 Tuy nhi\u00ean, c\u00f3 \u0111\u00fang\u00a0ngh\u1ec1 k\u1ebf to\u00e1n\u00a0\u201cb\u1ea1c b\u1ebdo\u201d th\u1ebf kh\u00f4ng m\u00e0 n\u0103m n\u00e0o c\u0169ng c\u00f3 h\u00e0ng ngh\u00ecn th\u00ed […]<\/p>","protected":false},"author":25,"featured_media":15678,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[66,68],"tags":[135,321,323],"class_list":["post-15763","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tuyen-sinh","category-tin-tuc","tag-co-nen-hoc-ke-toan","tag-hoc-ke-toan-tai-hue","tag-hoc-ke-toan-tai-phu-xuan-hue"],"_links":{"self":[{"href":"https:\/\/acaltc.com\/en\/wp-json\/wp\/v2\/posts\/15763"}],"collection":[{"href":"https:\/\/acaltc.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acaltc.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acaltc.com\/en\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/acaltc.com\/en\/wp-json\/wp\/v2\/comments?post=15763"}],"version-history":[{"count":0,"href":"https:\/\/acaltc.com\/en\/wp-json\/wp\/v2\/posts\/15763\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acaltc.com\/en\/wp-json\/wp\/v2\/media\/15678"}],"wp:attachment":[{"href":"https:\/\/acaltc.com\/en\/wp-json\/wp\/v2\/media?parent=15763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acaltc.com\/en\/wp-json\/wp\/v2\/categories?post=15763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acaltc.com\/en\/wp-json\/wp\/v2\/tags?post=15763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}