{"id":855,"date":"2025-10-26T00:44:37","date_gmt":"2025-10-26T00:44:37","guid":{"rendered":"https:\/\/migoda.vn\/caodangthuthiem\/?p=855"},"modified":"2026-05-19T01:10:29","modified_gmt":"2026-05-19T01:10:29","slug":"ct-dao-tao-ke-toan-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/migoda.vn\/caodangthuthiem\/ct-dao-tao-ke-toan-doanh-nghiep\/","title":{"rendered":"H\u1ec7 Cao \u0111\u1eb3ng \u2013 Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o K\u1ebf to\u00e1n doanh nghi\u1ec7p"},"content":{"rendered":"<h2 dir=\"auto\" style=\"text-align: center;\"><strong>CH\u01af\u01a0NG TR\u00ccNH \u0110\u00c0O T\u1ea0O<\/strong><\/h2>\n<p dir=\"auto\" style=\"text-align: justify;\"><strong>Ng\u00e0nh:<\/strong> K\u1ebf to\u00e1n doanh nghi\u1ec7p<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\"><strong>M\u00e3 ng\u00e0nh:<\/strong> 6340302<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\"><strong>Tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o:<\/strong> Cao \u0111\u1eb3ng<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng tuy\u1ec3n sinh:<\/strong> T\u1ed1t nghi\u1ec7p Trung h\u1ecdc ph\u1ed5 th\u00f4ng ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1edf l\u00ean<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\"><strong>Th\u1eddi gian kh\u00f3a h\u1ecdc:<\/strong> 03 n\u0103m<\/p>\n<h3 dir=\"auto\" style=\"text-align: justify;\">1. Gi\u1edbi thi\u1ec7u ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o<\/h3>\n<p dir=\"auto\" style=\"text-align: justify;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p tr\u00ecnh \u0111\u1ed9 cao \u0111\u1eb3ng l\u00e0 ng\u00e0nh, ngh\u1ec1 thu th\u1eadp, x\u1eed l\u00fd th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n; ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh trong c\u00e1c doanh nghi\u1ec7p, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u b\u1eadc 5 trong Khung tr\u00ecnh \u0111\u1ed9 qu\u1ed1c gia Vi\u1ec7t Nam.<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd kinh t\u1ebf, cung c\u1ea5p nh\u00e2n l\u1ef1c trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n thu\u1ed9c c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u00f3 c\u00e1c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu: Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, doanh nghi\u1ec7p t\u01b0 nh\u00e2n; quy m\u00f4: l\u1edbn, v\u1eeba, nh\u1ecf, si\u00eau nh\u1ecf; l\u0129nh v\u1ef1c: s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, x\u00e2y l\u1eafp.<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">Nhi\u1ec7m v\u1ee5 ch\u00ednh c\u1ee7a ng\u00e0nh, ngh\u1ec1 bao g\u1ed3m: thu th\u1eadp, x\u1eed l\u00fd th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo n\u1ed9i dung c\u00f4ng vi\u1ec7c; ghi ch\u00e9p, t\u00ednh to\u00e1n, ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, t\u00ecnh h\u00ecnh lu\u00e2n chuy\u1ec3n v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u1eadt t\u01b0 ti\u1ec1n v\u1ed1n; ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u00e1c kho\u1ea3n thu chi, c\u00e1c ngh\u0129a v\u1ee5 thu n\u1ed9p, thanh to\u00e1n n\u1ee3; ki\u1ec3m tra vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n; cung c\u1ea5p s\u1ed1 li\u1ec7u, t\u00e0i li\u1ec7u, ki\u1ec3m tra v\u00e0 ph\u00e2n t\u00edch ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 dir=\"auto\" style=\"text-align: justify;\">2. M\u1ee5c ti\u00eau \u0111\u00e0o t\u1ea1o<\/h3>\n<h4 dir=\"auto\" style=\"text-align: justify;\">2.1. M\u1ee5c ti\u00eau chung<\/h4>\n<p dir=\"auto\" style=\"text-align: justify;\">Hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng t\u01b0, c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 kinh t\u1ebf. V\u1eadn d\u1ee5ng ki\u1ebfn th\u1ee9c \u0111\u00e3 h\u1ecdc \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf x\u1ea3y ra trong th\u1ef1c t\u1ebf. L\u1eadp \u0111\u01b0\u1ee3c t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o c\u00f3 li\u00ean quan. C\u00f3 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u00e0 \u00fd th\u1ee9c h\u1ecdc t\u1eadp.<\/p>\n<h4 dir=\"auto\" style=\"text-align: justify;\">2.2. M\u1ee5c ti\u00eau chi ti\u1ebft<\/h4>\n<p dir=\"auto\" style=\"text-align: justify;\"><strong>2.2.1. Ki\u1ebfn th\u1ee9c<\/strong><\/p>\n<ul dir=\"auto\" style=\"text-align: justify;\">\n<li>Tr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n;<\/li>\n<li>M\u00f4 t\u1ea3 \u0111\u01b0\u1ee3c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n;<\/li>\n<li>Tr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/li>\n<li>Bi\u1ebft \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng ph\u00e1p s\u1eed d\u1ee5ng ti\u1ebfng Anh trong giao ti\u1ebfp, trong nghi\u00ean c\u1ee9u so\u1ea1n th\u1ea3o c\u00e1c h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i;<\/li>\n<li>X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u1ecb tr\u00ed, vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n trong ng\u00e0nh kinh t\u1ebf;<\/li>\n<li>M\u00f4 t\u1ea3 \u0111\u01b0\u1ee3c c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p, m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p;<\/li>\n<li>V\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ebfn ng\u00e0nh kinh t\u1ebf;<\/li>\n<li>Tr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c t\u00ean c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m;<\/li>\n<li>Tr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng ph\u00e1p l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf trong doanh nghi\u1ec7p;<\/li>\n<li>Tr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c quy tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed;<\/li>\n<li>Ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c doanh thu nh\u1eadn tr\u01b0\u1edbc, ghi nh\u1eadn doanh thu, thu nh\u1eadp theo c\u01a1 s\u1edf d\u1ed3n t\u00edch;<\/li>\n<li>Ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, tr\u00edch tr\u01b0\u1edbc ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li>\u0110i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7;<\/li>\n<li>Tr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p; ph\u01b0\u01a1ng ph\u00e1p thu th\u1eadp, s\u1eafp x\u1ebfp, qu\u1ea3n l\u00fd, l\u01b0u tr\u1eef h\u1ed3 s\u01a1, s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, x\u1eed l\u00fd trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n; c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf, b\u00e1o c\u00e1o \u1ea5n ch\u1ec9; ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb; ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li>Tr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng ph\u00e1p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf, ph\u1ea7n m\u1ec1m k\u00ea khai h\u1ea3i quan, bi\u1ebft c\u00e1ch s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 khi n\u1ed9p t\u1edd khai, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed;<\/li>\n<li>Tr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n v\u1ec1 ch\u00ednh tr\u1ecb, v\u0103n h\u00f3a, x\u00e3 h\u1ed9i, ph\u00e1p lu\u1eadt, qu\u1ed1c ph\u00f2ng an ninh, gi\u00e1o d\u1ee5c th\u1ec3 ch\u1ea5t theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p dir=\"auto\" style=\"text-align: justify;\"><strong>2.2.2. K\u1ef9 n\u0103ng<\/strong><\/p>\n<ul dir=\"auto\" style=\"text-align: justify;\">\n<li>T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng doanh nghi\u1ec7p;<\/li>\n<li>Thi\u1ebft l\u1eadp m\u1ed1i quan h\u1ec7 v\u1edbi ng\u00e2n h\u00e0ng, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd ch\u1ee9c n\u0103ng;<\/li>\n<li>L\u1eadp \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb, ki\u1ec3m tra, ph\u00e2n lo\u1ea1i, x\u1eed l\u00fd \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo t\u1eebng v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c;<\/li>\n<li>S\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n trong ghi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/li>\n<li>X\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed;<\/li>\n<li>Ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c doanh thu nh\u1eadn tr\u01b0\u1edbc, ghi nh\u1eadn doanh thu, thu nh\u1eadp theo c\u01a1 s\u1edf d\u1ed3n t\u00edch;<\/li>\n<li>Ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, tr\u00edch tr\u01b0\u1edbc ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li>\u0110i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7;<\/li>\n<li>L\u1eadp \u0111\u01b0\u1ee3c k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh doanh nghi\u1ec7p;<\/li>\n<li>L\u1eadp \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o thu\u1ebf c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li>X\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li>Ph\u00e2n t\u00edch \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 ti\u00eau kinh t\u1ebf, t\u00e0i ch\u00ednh doanh nghi\u1ec7p;<\/li>\n<li>Ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li>Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin kinh t\u1ebf v\u1ec1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho y\u00eau c\u1ea7u l\u00e3nh \u0111\u1ea1o v\u00e0 qu\u1ea3n l\u00fd kinh t\u1ebf \u1edf \u0111\u01a1n v\u1ecb;<\/li>\n<li>Tham m\u01b0u \u0111\u01b0\u1ee3c cho l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p nh\u1eefng \u00fd ki\u1ebfn c\u1ea3i ti\u1ebfn cho c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00fang ph\u00e1p lu\u1eadt;<\/li>\n<li>B\u00e1o c\u00e1o v\u1edbi l\u00e3nh \u0111\u1ea1o c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u00fang \u0111\u1eafn \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi mang l\u1ea1i hi\u1ec7u qu\u1ea3 cao h\u01a1n;<\/li>\n<li>S\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u01a1 b\u1ea3n theo quy \u0111\u1ecbnh; s\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o 2 \u0111\u1ebfn 3 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u00f4ng d\u1ee5ng; s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai, k\u00ea khai h\u1ea3i quan, s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ch\u1eef k\u00fd s\u1ed1 khi n\u1ed9p t\u1edd khai, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed;<\/li>\n<li>S\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ngo\u1ea1i ng\u1eef c\u01a1 b\u1ea3n, \u0111\u1ea1t b\u1eadc 2\/6 trong Khung n\u0103ng l\u1ef1c ngo\u1ea1i ng\u1eef c\u1ee7a Vi\u1ec7t Nam; \u1ee9ng d\u1ee5ng \u0111\u01b0\u1ee3c ngo\u1ea1i ng\u1eef v\u00e0o c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n c\u1ee7a ng\u00e0nh, ngh\u1ec1.<\/li>\n<\/ul>\n<p dir=\"auto\" style=\"text-align: justify;\"><strong>2.2.3. M\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 v\u00e0 tr\u00e1ch nhi\u1ec7m<\/strong><\/p>\n<ul dir=\"auto\" style=\"text-align: justify;\">\n<li>L\u00e0m vi\u1ec7c \u0111\u1ed9c l\u1eadp, l\u00e0m vi\u1ec7c theo nh\u00f3m;<\/li>\n<li>T\u1ed5 ch\u1ee9c, \u0111\u00e1nh gi\u00e1, ph\u00e2n t\u00edch c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u00f3m;<\/li>\n<li>C\u00f3 \u00fd th\u1ee9c h\u1ecdc t\u1eadp, r\u00e8n luy\u1ec7n v\u00e0 n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n;<\/li>\n<li>C\u00f3 \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m trong c\u00f4ng vi\u1ec7c, trong s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<h3 dir=\"auto\" style=\"text-align: justify;\">3. V\u1ecb tr\u00ed vi\u1ec7c l\u00e0m sau khi t\u1ed1t nghi\u1ec7p<\/h3>\n<p dir=\"auto\" style=\"text-align: justify;\">Sau khi t\u1ed1t nghi\u1ec7p ng\u01b0\u1eddi h\u1ecdc c\u00f3 n\u0103ng l\u1ef1c \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u t\u1ea1i c\u00e1c v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m c\u1ee7a ng\u00e0nh, ngh\u1ec1 bao g\u1ed3m:<\/p>\n<ul dir=\"auto\" style=\"text-align: justify;\">\n<li>K\u1ebf to\u00e1n v\u1ed1n b\u1eb1ng ti\u1ec1n;<\/li>\n<li>K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho v\u00e0 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n;<\/li>\n<li>K\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n vay;<\/li>\n<li>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng v\u00e0 ph\u1ea3i thu kh\u00e1ch h\u00e0ng;<\/li>\n<li>K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng;<\/li>\n<li>K\u1ebf to\u00e1n chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh;<\/li>\n<li>K\u1ebf to\u00e1n thu\u1ebf;<\/li>\n<li>K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/li>\n<\/ul>\n<h3 dir=\"auto\" style=\"text-align: justify;\">4. Kh\u1ed1i l\u01b0\u1ee3ng ki\u1ebfn th\u1ee9c v\u00e0 th\u1eddi gian h\u1ecdc t\u1eadp<\/h3>\n<ul dir=\"auto\" style=\"text-align: justify;\">\n<li>Kh\u1ed1i l\u01b0\u1ee3ng ki\u1ebfn th\u1ee9c to\u00e0n kh\u00f3a h\u1ecdc: 2.500 gi\u1edd \/ 103 t\u00edn ch\u1ec9<\/li>\n<li>S\u1ed1 l\u01b0\u1ee3ng m\u00f4n h\u1ecdc, m\u00f4 \u0111un: 33<\/li>\n<li>Kh\u1ed1i l\u01b0\u1ee3ng h\u1ecdc t\u1eadp c\u00e1c m\u00f4n h\u1ecdc chung: 435 gi\u1edd\/19 t\u00edn ch\u1ec9<\/li>\n<li>Kh\u1ed1i l\u01b0\u1ee3ng h\u1ecdc t\u1eadp c\u00e1c m\u00f4n h\u1ecdc, m\u00f4 \u0111un chuy\u00ean m\u00f4n: 2.065 gi\u1edd\/84 t\u00edn ch\u1ec9<\/li>\n<li>Kh\u1ed1i l\u01b0\u1ee3ng l\u00fd thuy\u1ebft: 861 gi\u1edd; th\u1ef1c h\u00e0nh, th\u1ef1c t\u1eadp: 1.639 gi\u1edd<\/li>\n<\/ul>\n<h3 dir=\"auto\" style=\"text-align: justify;\">5. T\u1ed5ng h\u1ee3p c\u00e1c n\u0103ng l\u1ef1c c\u1ee7a ngh\u1ec1<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-856\" src=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-nang-luc-1.png\" alt=\"\" width=\"814\" height=\"535\" srcset=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-nang-luc-1.png 814w, https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-nang-luc-1-300x197.png 300w, https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-nang-luc-1-768x505.png 768w\" sizes=\"auto, (max-width: 814px) 100vw, 814px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-857\" src=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-nang-luc-2.png\" alt=\"\" width=\"814\" height=\"516\" srcset=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-nang-luc-2.png 814w, https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-nang-luc-2-300x190.png 300w, https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-nang-luc-2-768x487.png 768w\" sizes=\"auto, (max-width: 814px) 100vw, 814px\" \/><\/p>\n<h3 dir=\"auto\">6. N\u1ed9i dung ch\u01b0\u01a1ng tr\u00ecnh<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-858\" src=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-1.png\" alt=\"\" width=\"813\" height=\"652\" srcset=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-1.png 813w, https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-1-300x241.png 300w, https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-1-768x616.png 768w\" sizes=\"auto, (max-width: 813px) 100vw, 813px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-859\" src=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-2.png\" alt=\"\" width=\"812\" height=\"770\" srcset=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-2.png 812w, https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-2-300x284.png 300w, https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-2-768x728.png 768w\" sizes=\"auto, (max-width: 812px) 100vw, 812px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-860\" src=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-3.png\" alt=\"\" width=\"808\" height=\"445\" srcset=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-3.png 808w, https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-3-300x165.png 300w, https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-3-768x423.png 768w\" sizes=\"auto, (max-width: 808px) 100vw, 808px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-861\" src=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-4.png\" alt=\"\" width=\"811\" height=\"836\" srcset=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-4.png 811w, https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-4-291x300.png 291w, https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/cd-ke-toan-doanh-nghiep-noi-dung-4-768x792.png 768w\" sizes=\"auto, (max-width: 811px) 100vw, 811px\" \/><\/p>\n<h3 dir=\"auto\">7. H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng ch\u01b0\u01a1ng tr\u00ecnh<\/h3>\n<p dir=\"auto\" style=\"text-align: justify;\">H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean, ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 v\u00e0 thi k\u1ebft th\u00fac m\u00f4n h\u1ecdc, m\u00f4-\u0111un. Theo \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 04\/2022\/TT-BL\u0110TBXH:<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\"><strong>7.1 Ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean, ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3<\/strong><\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">a) Ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean do gi\u00e1o vi\u00ean, gi\u1ea3ng vi\u00ean gi\u1ea3ng d\u1ea1y m\u00f4n h\u1ecdc, m\u00f4-\u0111un th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1ea5t k\u1ef3 trong qu\u00e1 tr\u00ecnh h\u1ecdc theo t\u1eebng m\u00f4n h\u1ecdc, m\u00f4-\u0111un b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c: Ki\u1ec3m tra v\u1ea5n \u0111\u00e1p trong gi\u1edd h\u1ecdc; ki\u1ec3m tra vi\u1ebft v\u1edbi th\u1eddi gian l\u00e0m b\u00e0i b\u1eb1ng ho\u1eb7c d\u01b0\u1edbi 30 ph\u00fat; ki\u1ec3m tra m\u1ed9t s\u1ed1 n\u1ed9i dung th\u1ef1c h\u00e0nh, th\u1ef1c t\u1eadp, ch\u1ea5m \u0111i\u1ec3m b\u00e0i t\u1eadp v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 kh\u00e1c.<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">b) Ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong ch\u01b0\u01a1ng tr\u00ecnh m\u00f4n h\u1ecdc, m\u00f4-\u0111un; ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 c\u00f3 th\u1ec3 b\u1eb1ng h\u00ecnh th\u1ee9c ki\u1ec3m tra vi\u1ebft t\u1eeb 45 \u0111\u1ebfn 60 ph\u00fat, ch\u1ea5m \u0111i\u1ec3m b\u00e0i t\u1eadp l\u1edbn, ti\u1ec3u lu\u1eadn, l\u00e0m b\u00e0i th\u1ef1c h\u00e0nh, th\u1ef1c t\u1eadp v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 kh\u00e1c.<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">c) Ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean, \u0111\u1ecbnh k\u1ef3 b\u1eb1ng h\u00ecnh th\u1ee9c tr\u1ef1c tuy\u1ebfn do gi\u00e1o vi\u00ean, gi\u1ea3ng vi\u00ean gi\u1ea3ng d\u1ea1y m\u00f4n h\u1ecdc, m\u00f4-\u0111un quy\u1ebft \u0111\u1ecbnh. Vi\u1ec7c ki\u1ec3m tra b\u1eb1ng h\u00ecnh th\u1ee9c tr\u1ef1c tuy\u1ebfn \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung th\u1ef1c h\u00e0nh ch\u1ec9 \u00e1p d\u1ee5ng khi \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, thi\u1ebft b\u1ecb \u0111\u00e0o t\u1ea1o; h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c, kh\u00e1ch quan k\u1ebft qu\u1ea3 h\u1ecdc t\u1eadp c\u1ee7a ng\u01b0\u1eddi h\u1ecdc.<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">d) Quy tr\u00ecnh ki\u1ec3m tra, s\u1ed1 b\u00e0i ki\u1ec3m tra cho m\u1ed7i m\u00f4n h\u1ecdc, m\u00f4-\u0111un c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 tr\u01b0\u1eddng, b\u1ea3o \u0111\u1ea3m trong m\u1ed9t m\u00f4n h\u1ecdc, m\u00f4-\u0111un c\u00f3 \u00edt nh\u1ea5t m\u1ed9t \u0111i\u1ec3m ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean, m\u1ed9t \u0111i\u1ec3m ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3. \u0110i\u1ec3m ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean, \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c ch\u1ea5m theo thang \u0111i\u1ec3m 10, l\u00e0m tr\u00f2n \u0111\u1ebfn m\u1ed9t ch\u1eef s\u1ed1 th\u1eadp ph\u00e2n.<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\"><strong>7.2 Thi k\u1ebft th\u00fac m\u00f4n h\u1ecdc, m\u00f4-\u0111un<\/strong><\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">a) Thi k\u1ebft th\u00fac m\u00f4n h\u1ecdc, m\u00f4-\u0111un \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i tr\u01b0\u1eddng, ph\u00e2n hi\u1ec7u, \u0111\u1ecba \u0111i\u1ec3m \u0111\u00e0o t\u1ea1o; \u0111\u01a1n v\u1ecb li\u00ean k\u1ebft \u0111\u00e0o t\u1ea1o t\u1ea1i doanh nghi\u1ec7p; \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp ho\u1eb7c tr\u1ef1c tuy\u1ebfn khi \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n cho vi\u1ec7c t\u1ed5 ch\u1ee9c thi;<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">b) Thi k\u1ebft th\u00fac m\u00f4n h\u1ecdc, m\u00f4-\u0111un \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1eb7c nhi\u1ec1u l\u1ea7n sau khi h\u1ecdc xong m\u00f4n h\u1ecdc, m\u00f4-\u0111un ho\u1eb7c cu\u1ed1i m\u1ed7i h\u1ecdc k\u1ef3;<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">c) L\u1ecbch thi k\u1ebft th\u00fac m\u00f4n h\u1ecdc, m\u00f4-\u0111un ph\u1ea3i \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o tr\u01b0\u1edbc k\u1ef3 thi \u00edt nh\u1ea5t 02 tu\u1ea7n. T\u1eebng m\u00f4n h\u1ecdc, m\u00f4-\u0111un \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c thi ri\u00eang bi\u1ec7t, kh\u00f4ng b\u1ed1 tr\u00ed thi gh\u00e9p m\u1ed9t s\u1ed1 m\u00f4n h\u1ecdc, m\u00f4-\u0111un trong c\u00f9ng m\u1ed9t bu\u1ed5i thi c\u1ee7a m\u1ed9t ng\u01b0\u1eddi h\u1ecdc;<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">d) Danh s\u00e1ch ng\u01b0\u1eddi h\u1ecdc \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n d\u1ef1 thi c\u00f3 n\u00eau r\u00f5 l\u00fd do; danh s\u00e1ch \u0111\u1ecba \u0111i\u1ec3m thi ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u01b0\u1edbc ng\u00e0y thi \u00edt nh\u1ea5t 03 ng\u00e0y l\u00e0m vi\u1ec7c;<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">\u0111) Ng\u01b0\u1eddi h\u1ecdc tham gia k\u1ef3 thi ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn v\u1ec1 quy\u1ec1n h\u1ea1n, nhi\u1ec7m v\u1ee5, ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh trong k\u1ef3 thi;<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">e) H\u00ecnh th\u1ee9c thi k\u1ebft th\u00fac m\u00f4n h\u1ecdc, m\u00f4-\u0111un c\u00f3 th\u1ec3 l\u00e0 thi vi\u1ebft, v\u1ea5n \u0111\u00e1p, tr\u1eafc nghi\u1ec7m, th\u1ef1c h\u00e0nh, b\u00e0i t\u1eadp l\u1edbn, ti\u1ec3u lu\u1eadn, b\u1ea3o v\u1ec7 k\u1ebft qu\u1ea3 th\u1ef1c t\u1eadp theo chuy\u00ean \u0111\u1ec1 ho\u1eb7c k\u1ebft h\u1ee3p gi\u1eefa c\u00e1c h\u00ecnh th\u1ee9c tr\u00ean;<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">g) Th\u1eddi gian l\u00e0m b\u00e0i thi \u0111\u1ed1i v\u1edbi m\u1ed7i b\u00e0i thi vi\u1ebft t\u1eeb 60 \u0111\u1ebfn 120 ph\u00fat, th\u1eddi gian thi \u0111\u1ed1i v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c thi kh\u00e1c ho\u1eb7c th\u1eddi gian thi v\u1edbi c\u00e1c m\u00f4n h\u1ecdc, m\u00f4-\u0111un c\u00f3 t\u00ednh \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh, ngh\u1ec1 \u0111\u00e0o t\u1ea1o ho\u1eb7c th\u1eddi gian thi tr\u1ef1c tuy\u1ebfn do Hi\u1ec7u tr\u01b0\u1edfng quy\u1ebft \u0111\u1ecbnh;<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">h) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c thi vi\u1ebft, m\u1ed7i ph\u00f2ng thi b\u1ed1 tr\u00ed \u00edt nh\u1ea5t hai c\u00e1n b\u1ed9 coi thi v\u00e0 kh\u00f4ng b\u1ed1 tr\u00ed qu\u00e1 50 ng\u01b0\u1eddi d\u1ef1 thi; ng\u01b0\u1eddi d\u1ef1 thi ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed theo s\u1ed1 b\u00e1o danh. \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c thi kh\u00e1c, Hi\u1ec7u tr\u01b0\u1edfng quy\u1ebft \u0111\u1ecbnh vi\u1ec7c b\u1ed1 tr\u00ed ph\u00f2ng thi v\u00e0 c\u00e1c n\u1ed9i dung li\u00ean quan kh\u00e1c;<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">i) Thi k\u1ebft th\u00fac m\u00f4n h\u1ecdc, m\u00f4-\u0111un b\u1eb1ng h\u00ecnh th\u1ee9c tr\u1ef1c tuy\u1ebfn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, thi\u1ebft b\u1ecb \u0111\u00e0o t\u1ea1o; h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin. Hi\u1ec7u tr\u01b0\u1edfng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 quy tr\u00ecnh t\u1ed5 ch\u1ee9c thi nh\u1eb1m b\u1ea3o \u0111\u1ea3m \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c, kh\u00e1ch quan k\u1ebft qu\u1ea3 h\u1ecdc t\u1eadp c\u1ee7a ng\u01b0\u1eddi h\u1ecdc v\u00e0 ch\u1ed1ng \u0111\u01b0\u1ee3c gian l\u1eadn trong qu\u00e1 tr\u00ecnh thi. \u0110i\u1ec3m b\u00e0i thi c\u1ee7a bu\u1ed5i thi tr\u1ef1c tuy\u1ebfn ph\u1ea3i \u0111\u01b0\u1ee3c ghi h\u00ecnh, ghi \u00e2m v\u00e0 xu\u1ea5t ra k\u00e8m k\u1ebft qu\u1ea3 b\u00e0i thi \u0111\u1ec3 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p dir=\"auto\" style=\"text-align: justify;\"><strong>7.3 \u0110i\u1ec1u ki\u1ec7n x\u00e9t c\u00f4ng nh\u1eadn t\u1ed1t nghi\u1ec7p:<\/strong><\/p>\n<p dir=\"auto\" style=\"text-align: justify;\">Ng\u01b0\u1eddi h\u1ecdc ph\u1ea3i t\u00edch l\u0169y \u0111\u1ee7 103 t\u00edn ch\u1ec9 theo quy \u0111\u1ecbnh trong ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o. Ngo\u00e0i ra ng\u01b0\u1eddi h\u1ecdc ph\u1ea3i \u0111\u1ea3m b\u1ea3o chu\u1ea9n \u0111\u1ea7u ra v\u1ec1 Ngo\u1ea1i ng\u1eef v\u00e0 Tin h\u1ecdc theo quy \u0111\u1ecbnh trong ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o. Hi\u1ec7u tr\u01b0\u1edfng nh\u00e0 tr\u01b0\u1eddng c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 x\u00e9t c\u00f4ng nh\u1eadn t\u1ed1t nghi\u1ec7p \u0111\u1ec3 c\u1ea5p b\u1eb1ng T\u1ed1t nghi\u1ec7p Cao \u0111\u1eb3ng ng\u00e0nh\/ngh\u1ec1 K\u1ebf to\u00e1n doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a tr\u01b0\u1eddng.<\/p>\n<p dir=\"auto\">T\u1ea3i file: <a href=\"https:\/\/migoda.vn\/caodangthuthiem\/wp-content\/uploads\/2026\/05\/CTK-TC-KTDN-1.pdf\">Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o K\u1ebf to\u00e1n doanh nghi\u1ec7p h\u1ec7 Cao \u0111\u1eb3ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CH\u01af\u01a0NG TR\u00ccNH \u0110\u00c0O T\u1ea0O Ng\u00e0nh: K\u1ebf to\u00e1n doanh nghi\u1ec7p M\u00e3 ng\u00e0nh: 6340302 Tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o: Cao \u0111\u1eb3ng \u0110\u1ed1i t\u01b0\u1ee3ng tuy\u1ec3n sinh: T\u1ed1t nghi\u1ec7p Trung h\u1ecdc ph\u1ed5 th\u00f4ng ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1edf l\u00ean Th\u1eddi gian kh\u00f3a h\u1ecdc: 03 n\u0103m 1. Gi\u1edbi thi\u1ec7u ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o K\u1ebf to\u00e1n doanh nghi\u1ec7p tr\u00ecnh \u0111\u1ed9 cao \u0111\u1eb3ng l\u00e0&#8230;<\/p>\n","protected":false},"author":1,"featured_media":862,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,12,16,14],"tags":[32,34,33,26],"class_list":["post-855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cao-dang-chinh-quy","category-tin-tuc-dao-tao-nghe","category-tin-tuc","category-tuyen-sinh","tag-cao-dang-ke-toan-doanh-nghiep","tag-nganh-ke-toan","tag-nganh-ke-toan-doanh-nghiep","tag-truong-cao-dang-thu-thiem"],"_links":{"self":[{"href":"https:\/\/migoda.vn\/caodangthuthiem\/wp-json\/wp\/v2\/posts\/855","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/migoda.vn\/caodangthuthiem\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/migoda.vn\/caodangthuthiem\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/migoda.vn\/caodangthuthiem\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/migoda.vn\/caodangthuthiem\/wp-json\/wp\/v2\/comments?post=855"}],"version-history":[{"count":1,"href":"https:\/\/migoda.vn\/caodangthuthiem\/wp-json\/wp\/v2\/posts\/855\/revisions"}],"predecessor-version":[{"id":864,"href":"https:\/\/migoda.vn\/caodangthuthiem\/wp-json\/wp\/v2\/posts\/855\/revisions\/864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/migoda.vn\/caodangthuthiem\/wp-json\/wp\/v2\/media\/862"}],"wp:attachment":[{"href":"https:\/\/migoda.vn\/caodangthuthiem\/wp-json\/wp\/v2\/media?parent=855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/migoda.vn\/caodangthuthiem\/wp-json\/wp\/v2\/categories?post=855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/migoda.vn\/caodangthuthiem\/wp-json\/wp\/v2\/tags?post=855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}