{"id":2265,"date":"2019-03-18T09:49:17","date_gmt":"2019-03-18T02:49:17","guid":{"rendered":"https:\/\/startbooks.misa.vn\/?p=2265"},"modified":"2021-06-29T14:30:06","modified_gmt":"2021-06-29T07:30:06","slug":"lap-chung-tu-ke-toan-dien-tu","status":"publish","type":"post","link":"https:\/\/startbooks.misa.vn\/2265\/lap-chung-tu-ke-toan-dien-tu\/","title":{"rendered":"L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed nh\u01b0 th\u1ebf n\u00e0o l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh?"},"content":{"rendered":"\r\n<p>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi c\u00f3 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt v\u00e0 b\u1ea3o to\u00e0n d\u1eef li\u1ec7u, th\u00f4ng tin trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef; ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, ki\u1ec3m tra ch\u1ed1ng c\u00e1c h\u00ecnh th\u1ee9c l\u1ee3i d\u1ee5ng khai th\u00e1c, x\u00e2m nh\u1eadp, sao ch\u00e9p, \u0111\u00e1nh c\u1eafp ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\r\n<p>&gt;&gt; <a href=\"https:\/\/startbooks.misa.vn\/tin-tuc\/chi-tiet\/newsid\/2070\/so-sach-ke-toan-gom-nhung-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n cho doanh nghi\u1ec7p si\u00eau nh\u1ecf theo th\u00f4ng t\u01b0 132\/2018\/TT-BTC (m\u1edf trong tab m\u1edbi)\">Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n cho doanh nghi\u1ec7p si\u00eau nh\u1ecf theo th\u00f4ng t\u01b0 132\/2018\/TT-BTC<\/a><br \/>&gt;&gt; <a href=\"https:\/\/startbooks.misa.vn\/tin-tuc\/chi-tiet\/newsid\/2093\/he-thong-tai-khoan-doanh-nghiep-sieu-nho\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"T\u1ed5ng h\u1ee3p c\u00e1c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 132\/2018\/TT-BTC (m\u1edf trong tab m\u1edbi)\">T\u1ed5ng h\u1ee3p c\u00e1c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 132\/2018\/TT-BTC<\/a><br \/>&gt;&gt; <a href=\"https:\/\/startbooks.misa.vn\/tin-tuc\/chi-tiet\/newsid\/2275\/ghi-nho-tai-khoan-ke-toan\/\" target=\"_blank\" rel=\"noopener noreferrer\">M\u1ed9t s\u1ed1 m\u1eb9o ghi nh\u1edb c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n si\u00eau t\u1ed1c<\/a><\/p>\r\n<h2 class=\"wp-block-heading\">1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/h2>\r\n\r\n\r\n\r\n<p>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 nh\u1eefng c\u0103n c\u1ee9 ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh, l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00f3 th\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/p>\r\n\r\n\r\n\r\n<p>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i l\u00e0 h\u1ee3p \u0111\u1ed3ng, \u0111\u1ec1 ngh\u1ecb, th\u00f4ng b\u00e1o, x\u00e1c nh\u1eadn ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c \u1edf d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u do c\u00e1c b\u00ean \u0111\u01b0a ra li\u00ean quan t\u1edbi vi\u1ec7c giao k\u1ebft hay th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2266\" src=\"\/wp-content\/uploads\/2019\/03\/chung-tu-ke-toan-dien-tu.jpg\" alt=\"chung-tu-ke-toan-dien-tu\" width=\"594\" height=\"395\" srcset=\"\/wp-content\/uploads\/2019\/03\/chung-tu-ke-toan-dien-tu.jpg 612w, \/wp-content\/uploads\/2019\/03\/chung-tu-ke-toan-dien-tu-300x200.jpg 300w\" sizes=\"(max-width: 594px) 100vw, 594px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p><br \/>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi c\u00f3 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n, t\u1ee9c l\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung:<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>T\u00ean v\u00e0 s\u1ed1 hi\u1ec7u c\u1ee7a ch\u1ee9ng t\u1eeb.<\/li>\r\n<li>Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb.<\/li>\r\n<li>T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\r\n<li>T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n nh\u1eadn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\r\n<li>N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/li>\r\n<li>S\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 s\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ghi b\u1eb1ng s\u1ed1; t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e0n d\u00f9ng \u0111\u1ec3 thu, chi ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.<\/li>\r\n<li>Ch\u1eef k\u00fd, h\u1ecd v\u00e0 t\u00ean c\u1ee7a ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\r\n<li>Nh\u1eefng n\u1ed9i dung kh\u00e1c theo t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">2. Quy \u0111\u1ecbnh khi l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed<\/h2>\r\n\r\n\r\n\r\n<ul>\r\n<li>Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo \u0111i\u1ec1u 17 Lu\u1eadt k\u1ebf to\u00e1n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>+ Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt v\u00e0 b\u1ea3o to\u00e0n d\u1eef li\u1ec7u, th\u00f4ng tin trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef; ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, ki\u1ec3m tra ch\u1ed1ng c\u00e1c h\u00ecnh th\u1ee9c l\u1ee3i d\u1ee5ng khai th\u00e1c, x\u00e2m nh\u1eadp, sao ch\u00e9p, \u0111\u00e1nh c\u1eafp ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u1edf d\u1ea1ng nguy\u00ean b\u1ea3n m\u00e0 n\u00f3 \u0111\u01b0\u1ee3c t\u1ea1o ra, g\u1eedi \u0111i ho\u1eb7c nh\u1eadn nh\u01b0ng ph\u1ea3i c\u00f3 \u0111\u1ee7 thi\u1ebft b\u1ecb ph\u00f9 h\u1ee3p \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/p>\r\n\r\n\r\n\r\n<p>+ Khi ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i th\u00ec ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00f3, ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u gi\u1eef \u0111\u1ec3 ghi s\u1ed5, theo d\u00f5i v\u00e0 ki\u1ec3m tra, kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n.<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"477\" class=\"wp-image-2267\" src=\"\/wp-content\/uploads\/2019\/03\/chung-tu-ke-toan-dien-tu-2.jpg\" alt=\"lap-chung-tu-ke-toan-dien-tu \" srcset=\"\/wp-content\/uploads\/2019\/03\/chung-tu-ke-toan-dien-tu-2.jpg 700w, \/wp-content\/uploads\/2019\/03\/chung-tu-ke-toan-dien-tu-2-300x204.jpg 300w, \/wp-content\/uploads\/2019\/03\/chung-tu-ke-toan-dien-tu-2-218x150.jpg 218w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/figure>\r\n\r\n\r\n\r\n<ul>\r\n<li>Quy \u0111\u1ecbnh theo \u0111i\u1ec1u 18 Lu\u1eadt k\u1ebf to\u00e1n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>+ C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n cho m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh.<\/p>\r\n\r\n\r\n\r\n<p>+ Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c theo n\u1ed9i dung quy \u0111\u1ecbnh tr\u00ean m\u1eabu. Trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u01b0a c\u00f3 m\u1eabu th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u1ef1 l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh.<\/p>\r\n\r\n\r\n\r\n<p>+ N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; khi vi\u1ebft ph\u1ea3i d\u00f9ng b\u00fat m\u1ef1c, s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, ch\u1ed7 tr\u1ed1ng ph\u1ea3i g\u1ea1ch ch\u00e9o. Ch\u1ee9ng t\u1eeb b\u1ecb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n. Khi vi\u1ebft sai ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec ph\u1ea3i h\u1ee7y b\u1ecf b\u1eb1ng c\u00e1ch g\u1ea1ch ch\u00e9o ch\u1ee9ng t\u1eeb vi\u1ebft sai.<\/p>\r\n\r\n\r\n\r\n<p>+ Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ee7 s\u1ed1 li\u00ean quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp nhi\u1ec1u li\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh th\u00ec n\u1ed9i dung c\u00e1c b\u00ean ph\u1ea3i gi\u1ed1ng nhau.<\/p>\r\n\r\n\r\n\r\n<p>+ Ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c k\u00fd t\u00ean tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/p>\r\n\r\n\r\n\r\n<p>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n si\u00eau nh\u1ecf MISA Startbooks v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 v\u00f4 c\u00f9ng \u0111\u01a1n gi\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, m\u1eabu bi\u1ec3u, b\u00e1o c\u00e1o \u0111\u1ec1u t\u1ed1i gi\u1ea3n h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, doanh nghi\u1ec7p l\u1edbn, gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd kho, k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n c\u00e1c b\u00e1o c\u00e1o&#8230;nhan g\u1ecdn v\u00e0 d\u1ec5 d\u00e0ng. Ch\u00ednh v\u00ec v\u1eady, \u0111\u00e2y s\u1ebd l\u1ef1a ch\u1ecdn h\u00e0ng \u0111\u1ea7u c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p si\u00eau nh\u1ecf hi\u1ec7n nay.<\/p>\r\n\r\n\r\n\r\n<p>Ngu\u1ed3n b\u00e0i vi\u1ebft:<a href=\"https:\/\/asp.misa.vn\/kien-thuc\/lap-chung-tu-ke-toan-dien-tu\/\"> https:\/\/asp.misa.vn\/kien-thuc\/lap-chung-tu-ke-toan-dien-tu\/<\/a><\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 nh\u1eefng c\u0103n c\u1ee9 ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh, l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00f3 th\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.  <\/p>\n","protected":false},"author":16,"featured_media":2266,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[190,256,258,257,183,182],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed nh\u01b0 th\u1ebf n\u00e0o l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh? - MISA Startbooks<\/title>\n<meta name=\"description\" content=\"Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi c\u00f3 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt v\u00e0 b\u1ea3o to\u00e0n d\u1eef li\u1ec7u, th\u00f4ng tin trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef; ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, ki\u1ec3m tra ch\u1ed1ng c\u00e1c h\u00ecnh th\u1ee9c l\u1ee3i d\u1ee5ng khai th\u00e1c, x\u00e2m nh\u1eadp, sao ch\u00e9p, \u0111\u00e1nh c\u1eafp ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/asp.misa.vn\/kien-thuc\/lap-chung-tu-ke-toan-dien-tu\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed nh\u01b0 th\u1ebf n\u00e0o l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh? - MISA Startbooks\" \/>\n<meta property=\"og:description\" content=\"Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi c\u00f3 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16. 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