{"id":3887,"date":"2024-09-12T22:17:10","date_gmt":"2024-09-12T15:17:10","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3887"},"modified":"2024-09-12T22:44:15","modified_gmt":"2024-09-12T15:44:15","slug":"truong-hop-so-sach-chung-tu-ke-toan-hu-hong-do-thien-tai-bao-lut-thi-don-vi-ke-toan-can-phai-lam-gi","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/truong-hop-so-sach-chung-tu-ke-toan-hu-hong-do-thien-tai-bao-lut-thi-don-vi-ke-toan-can-phai-lam-gi\/","title":{"rendered":"Tr\u01b0\u1eddng h\u1ee3p s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u01b0 h\u1ecfng do thi\u00ean tai, b\u00e3o l\u1ee5t th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i l\u00e0m g\u00ec?"},"content":{"rendered":"<p style=\"text-align: right;\">Ngu\u1ed3n: <a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/truong-hop-so-sach-chung-tu-ke-toan-hu-hong-do-thien-tai-bao-lut-thi-don-vi-ke-toan-can-phai-lam-gi-878546-175434.html\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u01b0 Vi\u1ec7n Ph\u00e1p Lu\u1eadt<\/a><\/p>\n<p><i><span style=\"font-weight: 400;\">Thi\u00ean tai, b\u00e3o l\u0169 kh\u00f4ng ch\u1ec9 g\u00e2y thi\u1ec7t h\u1ea1i l\u1edbn v\u1ec1 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p. Khi s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c h\u1ee7y ho\u1ea1i do c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1ch quan, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed9t quy tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 x\u1eed l\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u1eady tr\u01b0\u1eddng h\u1ee3p s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u01b0 h\u1ecfng do thi\u00ean tai, b\u00e3o l\u1ee5t th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/i><\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-3891 aligncenter\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/chung-tu-ke-toan-hu-hong-do-thien-tai-lu-lut-.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/chung-tu-ke-toan-hu-hong-do-thien-tai-lu-lut-.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/chung-tu-ke-toan-hu-hong-do-thien-tai-lu-lut--300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/chung-tu-ke-toan-hu-hong-do-thien-tai-lu-lut--1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/chung-tu-ke-toan-hu-hong-do-thien-tai-lu-lut--768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/chung-tu-ke-toan-hu-hong-do-thien-tai-lu-lut--50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/chung-tu-ke-toan-hu-hong-do-thien-tai-lu-lut--60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/chung-tu-ke-toan-hu-hong-do-thien-tai-lu-lut--100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><b>Tr\u01b0\u1eddng h\u1ee3p s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u01b0 h\u1ecfng do thi\u00ean tai, b\u00e3o l\u1ee5t th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i l\u00e0m g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2010\/TT-BTC tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u01b0 h\u1ecfng do thi\u00ean tai, b\u00e3o l\u1ee5t nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i th\u00f4ng b\u00e1o k\u1ecbp th\u1eddi cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd li\u00ean quan nh\u01b0: C\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp trong th\u1eddi h\u1ea1n 15 ng\u00e0y sau khi ph\u00e1t hi\u1ec7n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb hu\u1ef7 ho\u1ea1i do nguy\u00ean nh\u00e2n kh\u00e1ch quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i thu th\u1eadp v\u00e0 ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd \u0111\u1ebfn m\u1ee9c t\u1ed1i \u0111a c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb hu\u1ef7 ho\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i s\u01b0u t\u1eadp, sao ch\u1ee5p l\u1ea1i \u0111\u1ebfn m\u1ee9c t\u1ed1i \u0111a c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i th\u00e0nh l\u1eadp Ban ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn ph\u1ee5c h\u1ed3i, x\u1eed l\u00fd t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ngay sau khi th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh t\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h2><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n trong vi\u1ec7c l\u01b0u tr\u1eef v\u00e0 b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u l\u00e0 g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41 Lu\u1eadt K\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef, b\u1ecb t\u1ecbch thu th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo b\u1ea3n sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00f3; n\u1ebfu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo b\u1ea3n sao ch\u1ee5p t\u00e0i li\u1ec7u ho\u1eb7c b\u1ea3n x\u00e1c nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef trong th\u1eddi h\u1ea1n 12 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo th\u1eddi h\u1ea1n sau \u0111\u00e2y:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u00cdt nh\u1ea5t l\u00e0 05 n\u0103m \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n d\u00f9ng cho qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, g\u1ed3m c\u1ea3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u00cdt nh\u1ea5t l\u00e0 10 n\u0103m \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef v\u0129nh vi\u1ec5n \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 t\u00ednh s\u1eed li\u1ec7u, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef, th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 41 Lu\u1eadt K\u1ebf to\u00e1n 2015, n\u01a1i l\u01b0u tr\u1eef v\u00e0 th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef.<\/span><\/li>\n<\/ul>\n<h2><b>T\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ebfn \u0111\u00e2u \u0111\u1ec3 xin sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP quy \u0111\u1ecbnh vi\u1ec7c sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n nh\u01b0 sau:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8230;<\/span><\/p>\n<ol start=\"4\">\n<li><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu b\u1ea3n ch\u00ednh th\u00ec t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i do nguy\u00ean nh\u00e2n kh\u00e1ch quan nh\u01b0 thi\u00ean tai, l\u0169 l\u1ee5t, h\u1ecfa ho\u1ea1n v\u00e0 c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan kh\u00e1c th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ebfn \u0111\u01a1n v\u1ecb mua, \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan kh\u00e1c \u0111\u1ec3 xin sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. Tr\u00ean t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a \u0111\u01a1n v\u1ecb mua, \u0111\u01a1n v\u1ecb b\u00e1n ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan kh\u00e1c.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 sao ch\u1ee5p \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea7n sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng v\u00e0 l\u1eadp &#8220;Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 sao ch\u1ee5p \u0111\u01b0\u1ee3c&#8221; \u0111\u1ed3ng th\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00f3.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh, tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t do nguy\u00ean nh\u00e2n kh\u00e1ch quan nh\u01b0 thi\u00ean tai, l\u0169 l\u1ee5t, h\u1ecfa ho\u1ea1n v\u00e0 c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan kh\u00e1c th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ebfn \u0111\u01a1n v\u1ecb mua, \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan kh\u00e1c \u0111\u1ec3 xin sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Tr\u00ean t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a \u0111\u01a1n v\u1ecb mua, \u0111\u01a1n v\u1ecb b\u00e1n ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan kh\u00e1c.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/truong-hop-so-sach-chung-tu-ke-toan-hu-hong-do-thien-tai-bao-lut-thi-don-vi-ke-toan-can-phai-lam-gi\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" 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