{"id":17986,"date":"2021-06-19T17:22:56","date_gmt":"2021-06-19T10:22:56","guid":{"rendered":"https:\/\/acaltc.com\/?p=17986"},"modified":"2021-06-19T17:22:56","modified_gmt":"2021-06-19T10:22:56","slug":"6-lam-tuong-ve-nghe-ke-toan","status":"publish","type":"post","link":"https:\/\/acaltc.com\/6-lam-tuong-ve-nghe-ke-toan\/","title":{"rendered":"6 l\u1ea7m t\u01b0\u1edfng v\u1ec1 ngh\u1ec1 k\u1ebf to\u00e1n"},"content":{"rendered":"
Ngh\u1ec1 k\u1ebf to\u00e1n t\u01b0\u1edfng ch\u1eebng quen nh\u01b0ng l\u1ea1. H\u00e3y \u0111i\u1ec3m qua nh\u1eefng hi\u1ec3u nh\u1ea7m th\u01b0\u1eddng th\u1ea5y v\u1ec1 ngh\u1ec1 K\u1ebf to\u00e1n nh\u00e9.<\/strong><\/em><\/p>\n Li\u1ec7u b\u1ea1n c\u00f3 ngh\u0129 r\u1eb1ng:<\/p>\n H\u1eb3n \u0111\u00e2y l\u00e0 nh\u1eefng quan ni\u1ec7m sai l\u1ea7m \u0111\u1ea5y.\u00a0H\u1ea7u h\u1ebft c\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n vi\u00ean<\/strong> <\/em><\/a>trong doanh nghi\u1ec7p s\u1ebd lu\u00f4n trong t\u00ecnh tr\u1ea1ng \u201c\u0111\u1ea7u ngh\u0129, tay l\u00e0m\u201d<\/em>. \u0110\u1eb7c bi\u1ec7t v\u1edbi v\u1ecb tr\u00ed k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n tr\u01b0\u1edfng. K\u1ebf to\u00e1n thanh to\u00e1n hay c\u00f4ng n\u1ee3 ph\u1ea3i nh\u1eadn h\u00e0ng tr\u0103m cu\u1ed9c g\u1ecdi t\u1eeb kh\u00e1ch h\u00e0ng m\u1ed7i ng\u00e0y.<\/p>\n Cu\u1ed1i th\u00e1ng, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn c\u00f4ng vi\u1ec7c. Th\u1eadm ch\u00ed, nhi\u1ec1u khi ph\u1ea3i \u0111em s\u1ed5 s\u00e1ch v\u1ec1 nh\u00e0 \u0111\u1ec3 l\u00e0m \u0111\u00eam ch\u1eb3ng kh\u00e1c n\u00e0o \u00f4n thi \u0111\u1ea1i h\u1ecdc. R\u1ed3i ba th\u00e1ng ph\u1ea3i \u0111\u1ed1i so\u00e1t v\u1edbi ki\u1ec3m to\u00e1n. S\u00e1u th\u00e1ng l\u00e0m vi\u1ec7c v\u1edbi ban ki\u1ec3m so\u00e1t. m\u1ed7i n\u0103m l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf m\u1ed9t l\u1ea7n.<\/p>\n 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 b\u1ea1n s\u1ebd ho\u00e0n th\u00e0nh t\u1ed1t m\u00e0 th\u00f4i. V\u1eady b\u1ea1n c\u00f3 c\u00f2n ngh\u0129 r\u1eb1ng ngh\u1ec1 k\u1ebf to\u00e1n nh\u00e0n h\u1ea1 kh\u00f4ng?<\/p>\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<\/strong> <\/a>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. V\u1eady 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.<\/p>\n B\u00ean c\u1ea1nh \u0111\u00f3, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n<\/strong><\/a> 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. 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. Trao \u0111\u1ed5i v\u1edbi nh\u00e2n vi\u00ean nh\u00e2n s\u1ef1 v\u1ec1 v\u1ea5n \u0111\u1ec1 ti\u1ec1n l\u01b0\u01a1ng\u2026<\/p>\n Nh\u01b0 v\u1eady, 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 <\/p>\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:<\/p>\n Theo ghi nh\u1eadn, m\u1ee9c l\u01b0\u01a1ng nh\u00e2n vi\u00ean k\u1ebf to\u00e1n dao \u0111\u1ed9ng nh\u01b0 sau:<\/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 \u1ede nhi\u1ec1u tr\u01b0\u1eddng \u0110H \u2013 C\u0110, ng\u00e0nh k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c gh\u00e9p chung l\u1ea1i v\u1edbi nhau. \u0110i\u1ec1u n\u00e0y khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng nh\u1ea7m t\u01b0\u1edfng r\u1eb1ng hai ngh\u1ec1 n\u00e0y l\u00e0 m\u1ed9t. Th\u1ef1c t\u1ebf, t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c c\u1ee7a hai ngh\u1ec1 n\u00e0y ho\u00e0n to\u00e0n kh\u00e1c nhau:<\/p>\n Cho n\u00ean c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng ngh\u1ec1 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n kh\u00f4ng gi\u1ed1ng nhau.<\/p>\n V\u1eady th\u00ec v\u00ec sao hai ngh\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c nhi\u1ec1u tr\u01b0\u1eddng g\u1ed9p chung th\u00e0nh m\u1ed9t ng\u00e0nh h\u1ecdc? B\u1edfi x\u00e9t v\u1ec1 b\u1ea3n ch\u1ea5t, NV k\u1ebf to\u00e1n ph\u1ea3i hi\u1ec3u \u0111\u01b0\u1ee3c c\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec. T\u1eeb \u0111\u00f3, th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a vi\u1ec7c thanh \u2013 ki\u1ec3m tra.Ng\u01b0\u1ee3c l\u1ea1i, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c vi\u1ec7c ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p n\u1ebfu kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u2026<\/p>\n K\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n l\u00e0 2 ngh\u1ec1 kh\u00e1c nhau nh\u01b0ng ki\u1ebfn th\u1ee9c c\u1ea7n ph\u1ea3i b\u1ed5 sung cho nhau<\/p>\n Chung quy l\u1ea1i th\u00ec 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 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 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<\/p>\n > L\u1ed9 tr\u00ecnh ngh\u1ec1 nghi\u1ec7p cho th\u00ed sinh ch\u1ecdn K\u1ebf to\u00e1n<\/a><\/p>\n > T\u1ed1 ch\u1ea5t c\u1ea7n c\u00f3 c\u1ee7a sinh vi\u00ean ng\u00e0nh K\u1ebf to\u00e1n\u00a0<\/a><\/p>\nNgh\u1ec1 k\u1ebf to\u00e1n nh\u00e0n h\u1ea1<\/strong><\/h3>\n
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Ngh\u1ec1 k\u1ebf to\u00e1n kh\u00f4 khan, nh\u00e0m ch\u00e1n<\/h3>\n
Ngh\u1ec1 k\u1ebf to\u00e1n l\u01b0\u01a1ng th\u1ea5p<\/h3>\n
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Ngh\u1ec1 k\u1ebf to\u00e1n c\u0169ng gi\u1ed1ng ki\u1ec3m to\u00e1n<\/h3>\n
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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<\/h3>\n
\u1ee8ng vi\u00ean k\u1ebf to\u00e1n kh\u00f4ng c\u00f3 kinh nghi\u1ec7m kh\u00f3 xin vi\u1ec7c<\/h3>\n
Xem th\u00eam<\/h5>\n
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