{"id":2424,"date":"2021-04-22T16:08:22","date_gmt":"2021-04-22T16:08:22","guid":{"rendered":"https:\/\/cdboiro.com\/?p=2424"},"modified":"2021-04-22T16:08:22","modified_gmt":"2021-04-22T16:08:22","slug":"nganh-ke-toan","status":"publish","type":"post","link":"https:\/\/cdboiro.com\/nganh-ke-toan\/","title":{"rendered":"Ng\u00e0nh k\u1ebf to\u00e1n"},"content":{"rendered":"

1. M\u1ee5c ti\u00eau \u0111\u00e0o t\u1ea1o<\/b>
\n1.1. M\u1ee5c ti\u00eau chung:<\/p>\n

\u00a0\u00a0\u00a0 Ch\u01b0\u01a1ng tr\u00ecnh khung trung c\u1ea5p ng\u00e0nh K\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n vi\u00ean tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, c\u00f3 \u0111\u1ea1o \u0111\u1ee9c v\u00e0 l\u01b0\u01a1ng t\u00e2m ngh\u1ec1 nghi\u1ec7p, c\u00f3 th\u00e1i \u0111\u1ed9 h\u1ee3p t\u00e1c v\u1edbi \u0111\u1ed3ng nghi\u1ec7p, t\u00f4n tr\u1ecdng ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c, c\u00f3 s\u1ee9c kh\u1ecfe, c\u00f3 \u0111\u1ee7 ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng \u0111\u1ec3 t\u00ecm vi\u1ec7c l\u00e0m, \u0111\u1ed3ng th\u1eddi c\u00f3 kh\u1ea3 n\u0103ng ti\u1ebfp t\u1ee5c h\u1ecdc t\u1eadp n\u00e2ng cao tr\u00ecnh \u0111\u1ed9, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i.
\nN\u1ed9i dung kh\u00f3a h\u1ecdc bao g\u1ed3m nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n v\u1ec1 kinh t\u1ebf, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n v\u00e0 nh\u1eefng ki\u1ebfn th\u1ee9c chuy\u00ean ng\u00e0nh. \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi h\u1ecdc c\u00f2n \u0111\u01b0\u1ee3c trang b\u1ecb nh\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, ngo\u1ea1i ng\u1eef, gi\u00e1o d\u1ee5c th\u1ec3 ch\u1ea5t, ph\u00e1p lu\u1eadt, gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng – an ninh.
\nSau khi t\u1ed1t nghi\u1ec7p, ng\u01b0\u1eddi h\u1ecdc \u0111\u01b0\u1ee3c c\u1ea5p b\u1eb1ng Trung c\u1ea5p v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng \u0111\u1ea3m nh\u1eadn c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u1edf v\u1ecb tr\u00ed k\u1ebf to\u00e1n vi\u00ean, t\u1ea1i c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf.<\/p>\n<\/div>\n

1.2. M\u1ee5c ti\u00eau c\u1ee5 th\u1ec3:
\n+ Ki\u1ebfn th\u1ee9c:<\/b><\/p>\n

–\u00a0\u00a0\u00a0 Hi\u1ec3u v\u00e0 tr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c nh\u1eefng ki\u1ebfn th\u1ee9c chung v\u1ec1 tin h\u1ecdc, ngo\u1ea1i ng\u1eef, ph\u00e1p lu\u1eadt; v\u1ec1 giao ti\u1ebfp, \u1ee9ng x\u1eed; v\u1ec1 r\u00e8n luy\u1ec7n th\u1ec3 ch\u1ea5t v\u00e0 c\u00f4ng t\u00e1c qu\u1ed1c ph\u00f2ng –\u00a0\u00a0\u00a0 an ninh.
\n–\u00a0\u00a0\u00a0 Hi\u1ec3u v\u00e0 tr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 s\u1edf v\u1ec1 kinh t\u1ebf, th\u1ecb tr\u01b0\u1eddng, t\u00e0i ch\u00ednh-\u00a0\u00a0\u00a0 ti\u1ec1n t\u1ec7, qu\u1ea3n tr\u1ecb kinh doanh.
\n–\u00a0\u00a0\u00a0 Hi\u1ec3u v\u00e0 tr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c nh\u1eefng ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1ec1 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, \u0111\u1ed3ng th\u1eddi ti\u1ebfp c\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 k\u1ebf to\u00e1n \u0111\u1ec3 t\u00e1c nghi\u1ec7p theo y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c v\u00e0 c\u00f3 th\u1ec3 theo h\u1ecdc \u1edf c\u00e1c b\u1eadc h\u1ecdc cao h\u01a1n c\u1ee7a ng\u00e0nh k\u1ebf to\u00e1n.<\/div>\n
+ K\u1ef9 n\u0103ng:<\/b><\/div>\n
–\u00a0\u00a0\u00a0 L\u1eadp, ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ph\u00e2n lo\u1ea1i v\u00e0 x\u1eed l\u00fd \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.
\n–\u00a0\u00a0\u00a0 S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n (t\u1ed5ng h\u1ee3p, chi ti\u1ebft); l\u1eadp c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.
\n–\u00a0\u00a0\u00a0 S\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o m\u1ed9t s\u1ed1 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u00f4ng d\u1ee5ng tr\u00ean m\u00e1y vi t\u00ednh.
\n–\u00a0\u00a0\u00a0 T\u1ed5ng h\u1ee3p v\u00e0 ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p.
\n–\u00a0\u00a0\u00a0 M\u1ed9t s\u1ed1 k\u1ef9 n\u0103ng kh\u00e1c: K\u1ef9 n\u0103ng giao ti\u1ebfp, \u1ee9ng x\u1eed; l\u00e0m vi\u1ec7c nh\u00f3m; k\u1ef9 n\u0103ng s\u1eed d\u1ee5ng ngo\u1ea1i ng\u1eef (nghe, n\u00f3i, \u0111\u1ecdc, vi\u1ebft) \u1edf tr\u00ecnh \u0111\u1ed9 c\u0103n b\u1ea3n; k\u1ef9 n\u0103ng so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n; s\u1eed d\u1ee5ng m\u00e1y t\u00ednh\u2026<\/div>\n
+ Th\u00e1i \u0111\u1ed9 ngh\u1ec1 nghi\u1ec7p:<\/b><\/div>\n
–\u00a0\u00a0\u00a0\u00a0C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c t\u00f4\u0301t, c\u00f3 th\u00e1i \u0111\u1ed9 h\u1ee3p t\u00e1c v\u1edbi \u0111\u1ed3ng nghi\u1ec7p, t\u00f4n tr\u1ecdng ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c, trung th\u1ef1c v\u00e0 c\u00f3 t\u00ednh k\u1ef7 lu\u1eadt cao, t\u1ec9 m\u1ec9, ch\u00ednh x\u00e1c, s\u1eb5n s\u00e0ng \u0111\u1ea3m nhi\u1ec7m c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c giao \u1edf c\u00e1c doanh nghi\u1ec7p thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf.<\/div>\n
1.3. V\u1ecb tr\u00ed vi\u1ec7c l\u00e0m sau khi t\u1ed1t nghi\u1ec7p:<\/b><\/div>\n
Sau khi h\u1ecdc xong ch\u01b0\u01a1ng tr\u00ecnh, h\u1ecdc sinh c\u00f3 th\u1ec3 l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c doanh nghi\u1ec7p, c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf – x\u00e3 h\u1ed9i, c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n, t\u1ef1 t\u1ea1o vi\u1ec7c l\u00e0m ho\u1eb7c ti\u1ebfp t\u1ee5c h\u1ecdc l\u00ean tr\u00ecnh \u0111\u1ed9 cao h\u01a1n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 c\u00f4ng nghi\u1ec7p h\u00f3a, hi\u1ec7n \u0111\u1ea1i h\u00f3a \u0111\u1ea5t n\u01b0\u1edbc.<\/div>\n
2. Kh\u1ed1i l\u01b0\u1ee3ng ki\u1ebfn th\u1ee9c v\u00e0 th\u1eddi gian kh\u00f3a h\u1ecdc:<\/b><\/div>\n
–\u00a0\u00a0 \u00a0S\u1ed1 l\u01b0\u1ee3ng m\u00f4n h\u1ecdc, m\u00f4 \u0111un: 29
\n–\u00a0\u00a0 \u00a0Kh\u1ed1i l\u01b0\u1ee3ng ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng to\u00e0n kh\u00f3a h\u1ecdc: 1.830 gi\u1edd
\n–\u00a0\u00a0 \u00a0Kh\u1ed1i l\u01b0\u1ee3ng c\u00e1c m\u00f4n h\u1ecdc chung \/\u0111\u1ea1i c\u01b0\u01a1ng: 210 gi\u1edd
\n–\u00a0\u00a0 \u00a0Kh\u1ed1i l\u01b0\u1ee3ng c\u00e1c m\u00f4n h\u1ecdc, m\u00f4 \u0111un chuy\u00ean m\u00f4n: 1.620 gi\u1edd
\n–\u00a0\u00a0 \u00a0Kh\u1ed1i l\u01b0\u1ee3ng l\u00fd thuy\u1ebft: 600 gi\u1edd; Th\u1ef1c h\u00e0nh, th\u1ef1c t\u1eadp: 1.230 gi\u1edd
\n–\u00a0\u00a0 \u00a0Th\u1eddi gian kh\u00f3a h\u1ecdc:\u00a0 2 n\u0103m<\/p>\n<\/div>\n
3. N\u1ed9i dung ch\u01b0\u01a1ng tr\u00ecnh: T\u00f9y theo m\u1ed7i n\u0103m h\u1ecdc m\u00e0 tr\u01b0\u1eddng ch\u1ecdn m\u1ed9t s\u1ed1 m\u00f4n \u0111\u1ec3 h\u1ecdc sinh h\u1ecdc t\u1eadp<\/b><\/div>\n
a) C\u00e1c m\u00f4n h\u1ecdc chung\/\u0111\u1ea1i c\u01b0\u01a1ng<\/b><\/div>\n
– \u00a0 \u00a0Ch\u00ednh tr\u1ecb<\/div>\n
– \u00a0 \u00a0Ph\u00e1p lu\u1eadt<\/div>\n
– \u00a0 \u00a0Gi\u00e1o d\u1ee5c th\u1ec3 ch\u1ea5t<\/div>\n
– \u00a0 \u00a0Gi\u00e1o d\u1ee5c Qu\u1ed1c ph\u00f2ng v\u00e0 An ninh<\/div>\n
– \u00a0 \u00a0Tin h\u1ecdc<\/div>\n
– \u00a0 \u00a0Ti\u1ebfng Anh<\/div>\n
\n
b)\u00a0<\/b>C\u00e1c m\u00f4n h\u1ecdc, m\u00f4 \u0111un chuy\u00ean m\u00f4n\u00a0<\/b><\/div>\n
b1. M\u00f4n h\u1ecdc, m\u00f4 \u0111un c\u01a1 s\u1edf<\/i><\/div>\n
–\u00a0\u00a0\u00a0 Kinh t\u1ebf ch\u00ednh tr\u1ecb
\n–\u00a0\u00a0\u00a0 Lu\u1eadt kinh t\u1ebf
\n–\u00a0\u00a0\u00a0 T\u00e0i ch\u00ednh – Ti\u1ec1n t\u1ec7
\n–\u00a0\u00a0\u00a0 Nguy\u00ean l\u00fd th\u1ed1ng k\u00ea
\n–\u00a0\u00a0\u00a0 Nguy\u00ean l\u00fd k\u1ebf to\u00e1n
\n–\u00a0\u00a0\u00a0 So\u1ea1n th\u1ea3o v\u0103n b\u1ea3n
\n–\u00a0\u00a0\u00a0 Kinh t\u1ebf vi m\u00f4
\n–\u00a0\u00a0\u00a0 Marketing
\n–\u00a0\u00a0\u00a0 Kinh t\u1ebf qu\u1ed1c t\u1ebf
\n–\u00a0\u00a0\u00a0 Qu\u1ea3n tr\u1ecb h\u1ecdc<\/div>\n
b2. M\u00f4n h\u1ecdc, m\u00f4 \u0111un chuy\u00ean m\u00f4n<\/i><\/div>\n
–\u00a0\u00a0\u00a0 Thu\u1ebf Nh\u00e0 n\u01b0\u1edbc
\n–\u00a0\u00a0\u00a0 T\u00e0i ch\u00ednh doanh nghi\u1ec7p
\n–\u00a0\u00a0\u00a0 K\u1ebf to\u00e1n t\u00e0i ch\u00ednh doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t (HP1)
\n–\u00a0\u00a0\u00a0 K\u1ebf to\u00e1n t\u00e0i ch\u00ednh doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t (HP2)
\n–\u00a0\u00a0\u00a0 Ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p
\n–\u00a0\u00a0\u00a0 T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n
\n–\u00a0\u00a0\u00a0 Ki\u1ec3m to\u00e1n c\u0103n b\u1ea3n
\n–\u00a0\u00a0\u00a0 K\u1ebf to\u00e1n m\u00e1y
\n–\u00a0\u00a0\u00a0 \u0110\u1eb7c \u0111i\u1ec3m K\u1ebf to\u00e1n t\u00e0i ch\u00ednh doanh nghi\u1ec7p Th\u01b0\u01a1ng m\u1ea1i – D\u1ecbch v\u1ee5
\n–\u00a0\u00a0\u00a0 B\u1ea3o hi\u1ec3m
\n–\u00a0\u00a0\u00a0 Th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n<\/div>\n<\/div>\n
\n
b3. Th\u1ef1c t\u1eadp<\/i><\/div>\n

–\u00a0\u00a0\u00a0 Th\u1ef1c t\u1eadp k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng
\n–\u00a0\u00a0\u00a0 Th\u1ef1c t\u1eadp k\u1ebf to\u00e1n m\u00e1y
\n–\u00a0\u00a0\u00a0 Th\u1ef1c t\u1eadp t\u1ed1t nghi\u1ec7p<\/p>\n

c) Thi t\u1ed1t nghi\u1ec7p<\/b><\/div>\n
– \u00a0 \u00a0Ng\u01b0\u1eddi h\u1ecdc ph\u1ea3i h\u1ecdc h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o K\u1ebf to\u00e1n doanh nghi\u1ec7p th\u00ec s\u1ebd\u00a0\u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c d\u1ef1 thi t\u1ed1t nghi\u1ec7p.<\/div>\n
– \u00a0 \u00a0N\u1ed9i dung thi t\u1ed1t nghi\u1ec7p bao g\u1ed3m 3 m\u00f4n: Ch\u00ednh tr\u1ecb, L\u00fd thuy\u1ebft t\u1ed5ng h\u1ee3p, Th\u1ef1c h\u00e0nh ngh\u1ec1 nghi\u1ec7p.<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

1. M\u1ee5c ti\u00eau \u0111\u00e0o t\u1ea1o 1.1. M\u1ee5c ti\u00eau chung: \u00a0\u00a0\u00a0 Ch\u01b0\u01a1ng tr\u00ecnh khung trung c\u1ea5p ng\u00e0nh K\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n vi\u00ean tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, c\u00f3 \u0111\u1ea1o \u0111\u1ee9c v\u00e0 l\u01b0\u01a1ng t\u00e2m ngh\u1ec1 nghi\u1ec7p, c\u00f3 th\u00e1i \u0111\u1ed9 h\u1ee3p t\u00e1c v\u1edbi \u0111\u1ed3ng nghi\u1ec7p, t\u00f4n tr\u1ecdng ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c [\u0110\u1ecdc th\u00eam]\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[],"yoast_head":"\nNg\u00e0nh k\u1ebf to\u00e1n | Trung c\u1ea5p Mai Linh<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cdboiro.com\/nganh-ke-toan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ng\u00e0nh k\u1ebf to\u00e1n | Trung c\u1ea5p Mai Linh\" \/>\n<meta property=\"og:description\" content=\"1. 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