{"id":4806,"date":"2026-07-28T16:01:41","date_gmt":"2026-07-28T09:01:41","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4806"},"modified":"2026-07-28T16:06:04","modified_gmt":"2026-07-28T09:06:04","slug":"nguyen-thi-kim-ngan","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/","title":{"rendered":"Nguyen Thi Kim Ngan \u2013 MAN \u9644\u5c5e\u4ea4\u6613\u4e13\u5bb6"},"content":{"rendered":"<p><strong>\u962e\u6c0f\u91d1\u94f6\u5973\u58eb<\/strong> \u5979\u662fMAN \u2013 Master Accountant Network\u7684\u8054\u5408\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u4e5f\u662f\u8be5\u516c\u53f8\u5173\u8054\u65b9\u4ea4\u6613\uff08\u8f6c\u8ba9\u5b9a\u4ef7\uff09\u54a8\u8be2\u90e8\u95e8\u7684\u9996\u5e2d\u4e13\u5bb6\u3002\u5979\u6301\u6709\u8d8a\u5357\u8d22\u653f\u90e8\u9881\u53d1\u7684\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08CPA\uff09\u8d44\u683c\u8bc1\u4e66\uff0c\u540c\u65f6\u8fd8\u6301\u6709\u4e1c\u76df\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08ASEAN CPA\uff09\u8d44\u683c\u8bc1\u4e66\u2014\u2014\u8fd9\u4e00\u7279\u6b8a\u7684\u4e13\u4e1a\u80cc\u666f\u5c24\u5176\u9002\u7528\u4e8e\u8de8\u5883\u5173\u8054\u65b9\u4ea4\u6613\u548c\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u3002.<\/p>\n<figure id=\"attachment_4810\" aria-describedby=\"caption-attachment-4810\" style=\"width: 1672px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4810\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket.png\" alt=\"B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n - CEO MAN, chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1672\" height=\"940\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket.png 1672w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket-300x169.png 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket-1024x576.png 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket-768x432.png 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket-1536x864.png 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket-18x10.png 18w\" sizes=\"auto, (max-width: 1672px) 100vw, 1672px\" \/><figcaption id=\"caption-attachment-4810\" class=\"wp-caption-text\">\u962e\u6c0f\u91d1\u94f6\u5973\u58eb\u2014\u2014MAN\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u5173\u8054\u4ea4\u6613\u4e13\u5bb6\u3002<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Chuyen_mon_va_bang_cap\" >\u4e13\u4e1a\u6280\u80fd\u548c\u8d44\u8d28<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Vi_sao_cac_chung_chi_nay_quan_trong_voi_Giao_dich_lien_ket\" >\u4e3a\u4ec0\u4e48\u8fd9\u4e9b\u8bc1\u4e66\u5bf9\u8054\u76df\u8425\u9500\u5f88\u91cd\u8981\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Vai_tro_tai_MAN_va_dich_vu_Giao_dich_lien_ket\" >\u5728 MAN \u548c\u9644\u5c5e\u670d\u52a1\u516c\u53f8\u62c5\u4efb\u804c\u52a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Cau_hoi_thuong_gap\" >\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Ai_phu_trach_dich_vu_Giao_dich_lien_ket_tai_MAN\" >MAN\u7684\u8054\u76df\u4ea4\u6613\u670d\u52a1\u7531\u8c01\u8d1f\u8d23\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Ba_Nguyen_Thi_Kim_Ngan_co_nhung_chung_chi_gi\" >\u962e\u6c0f\u91d1\u94f6\u5973\u58eb\u62e5\u6709\u54ea\u4e9b\u8bc1\u4e66\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Vi_sao_chung_chi_ASEAN_CPA_quan_trong_voi_chuyen_gia\" >\u4e3a\u4ec0\u4e48\u4e1c\u76df\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08ASEAN CPA\uff09\u8ba4\u8bc1\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u5f88\u91cd\u8981\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Co_the_kiem_chung_chung_chi_cua_Ba_Ngan_khong\" >\u80fd\u5426\u6838\u5b9e Ngan \u5973\u58eb\u7684\u8bc1\u4e66\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chuyen_mon_va_bang_cap\"><\/span><strong>\u4e13\u4e1a\u6280\u80fd\u548c\u8d44\u8d28<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u962e\u6c0f\u91d1\u94f6\u5973\u58eb\u7684\u4e13\u4e1a\u80fd\u529b\u53ef\u901a\u8fc7\u53ef\u6838\u5b9e\u7684\u4e13\u4e1a\u8bc1\u4e66\u548c\u4e13\u95e8\u57f9\u8bad\u5f97\u5230\u8bc1\u660e\uff1a<\/p>\n<table style=\"border-color: #000000; width: 100%;\" border=\"1\" width=\"100%\" cellspacing=\"2\" cellpadding=\"6\">\n<tbody>\n<tr>\n<td width=\"227\"><strong>\u59d3\u540d<\/strong><\/td>\n<td width=\"397\">\u962e\u6c0f\u91d1\u94f6<\/td>\n<\/tr>\n<tr>\n<td width=\"227\"><strong>\u4f4d\u7f6e<\/strong><\/td>\n<td width=\"397\">\u8054\u5408\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0cMAN<\/td>\n<\/tr>\n<tr>\n<td width=\"227\"><strong>\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff09<\/strong><\/td>\n<td width=\"397\">\u7b2c4538\/KTV\u53f7\u2014\u2014\u8d22\u653f\u90e8\u53d1\u5e03\uff082018\u5e74\uff09<\/td>\n<\/tr>\n<tr>\n<td width=\"227\"><strong>\u4e1c\u76df\u4e13\u4e1a\u4f1a\u8ba1\u5e08<\/strong><\/td>\n<td width=\"397\">\u4e1c\u76df\u6ce8\u518c\u4f1a\u8ba1\u5e08 \u2013 ACPACC-VN.0006036 (2022)<\/td>\n<\/tr>\n<tr>\n<td width=\"227\"><strong>\u6df1\u5165\u57f9\u8bad<\/strong><\/td>\n<td width=\"397\">\u5c06\u8d22\u52a1\u62a5\u8868\u4ece VAS \u8f6c\u6362\u4e3a IFRS\uff08Smart Train\uff0c2025\uff09<\/td>\n<\/tr>\n<tr>\n<td width=\"227\"><strong>\u804c\u8d23\u8303\u56f4<\/strong><\/td>\n<td width=\"397\">\u5173\u8054\u65b9\u4ea4\u6613\uff08\u8f6c\u8ba9\u5b9a\u4ef7\uff09\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u65b9\u9762\u7684\u54a8\u8be2\u670d\u52a1\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_4808\" aria-describedby=\"caption-attachment-4808\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4808 size-large\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-1024x749.jpg\" alt=\"Ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean (CPA) c\u1ee7a B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2\" width=\"1024\" height=\"749\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-1024x749.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-300x219.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-768x562.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-1536x1123.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-2048x1498.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-16x12.jpg 16w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-4808\" class=\"wp-caption-text\">\u962e\u6c0f\u91d1\u5a25\u5973\u58eb\u7684\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08CPA\uff09\u8bc1\u4e66<\/figcaption><\/figure>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-4807 size-large\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-710x1024.png\" alt=\"Ch\u1ee9ng ch\u1ec9 ASEAN CPA c\u1ee7a B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n\" width=\"710\" height=\"1024\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-710x1024.png 710w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-208x300.png 208w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-768x1107.png 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-1066x1536.png 1066w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-1421x2048.png 1421w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-8x12.png 8w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-scaled.png 1776w\" sizes=\"auto, (max-width: 710px) 100vw, 710px\" \/><\/p>\n<figure id=\"attachment_4809\" aria-describedby=\"caption-attachment-4809\" style=\"width: 697px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4809 size-large\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1-697x1024.png\" alt=\"Ch\u1ee9ng ch\u1ec9 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh VAS sang IFRS c\u1ee7a B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n\" width=\"697\" height=\"1024\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1-697x1024.png 697w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1-204x300.png 204w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1-768x1129.png 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1-1045x1536.png 1045w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1-8x12.png 8w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1.png 1232w\" sizes=\"auto, (max-width: 697px) 100vw, 697px\" \/><figcaption id=\"caption-attachment-4809\" class=\"wp-caption-text\">\u962e\u6c0f\u91d1\u94f6\u5973\u58eb\u7684VAS\u8d22\u52a1\u62a5\u8868\u8f6c\u6362\u4e3aIFRS\u7684\u8bc1\u660e<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_cac_chung_chi_nay_quan_trong_voi_Giao_dich_lien_ket\"><\/span><strong>\u4e3a\u4ec0\u4e48\u8fd9\u4e9b\u8bc1\u4e66\u5bf9\u8054\u76df\u8425\u9500\u5f88\u91cd\u8981\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8f6c\u8ba9\u5b9a\u4ef7\u6216\u5173\u8054\u65b9\u4ea4\u6613\u9700\u8981\u5177\u5907\u5ba1\u8ba1\u3001\u8d22\u52a1\u5206\u6790\u548c\u56fd\u9645\u51c6\u5219\u65b9\u9762\u7684\u4e13\u4e1a\u77e5\u8bc6\u3002Ngan\u5973\u58eb\u7684\u8d44\u5386\u5b8c\u5168\u7b26\u5408\u8fd9\u4e09\u9879\u8981\u6c42\uff1a<\/p>\n<ul>\n<li>\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff09\uff1a\u5206\u6790\u3001\u6bd4\u8f83\u548c\u6807\u51c6\u5316\u8d22\u52a1\u6570\u636e\uff08\u57fa\u51c6\u6d4b\u8bd5\uff09\u7684\u57fa\u7840\u2014\u2014\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u65f6\u51c6\u5907\u6587\u4ef6\u7684\u6838\u5fc3\u8981\u7d20\u3002 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/\">\u7b2c132\/2020\u53f7\u6cd5\u4ee4<\/a> \u548c <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-20-2025-nd-cp\/\">\u7b2c20\/2025\u53f7\u6cd5\u4ee4<\/a>.<\/li>\n<li>\u4e1c\u76df\u6ce8\u518c\u4f1a\u8ba1\u5e08 (ASEAN CPA)\uff1a\u4e1c\u76df\u96c6\u56e2\u5185\u90e8\u8ba4\u53ef\u7684\u8ba4\u8bc1\uff0c\u7279\u522b\u9002\u7528\u4e8e\u8de8\u5883\u5173\u8054\u65b9\u4ea4\u6613\u3002, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-doanh-nghiep-fdi-gdlk\/\">\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a<\/a> \u4ee5\u53ca\u8de8\u56fd\u516c\u53f8\u3002.<\/li>\n<li>\u5c06 VAS \u8f6c\u6362\u4e3a IFRS\uff1a\u6709\u52a9\u4e8e\u6839\u636e\u8d8a\u5357\u548c\u56fd\u9645\u6807\u51c6\u5904\u7406\u548c\u6838\u5bf9\u8d22\u52a1\u62a5\u8868\u2014\u2014\u5728\u7f16\u5236\u8d22\u52a1\u62a5\u544a\u65f6\u81f3\u5173\u91cd\u8981\u3002 <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\">\u4e3b\u6587\u4ef6<\/a> \u548c <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia\/\">\u672c\u5730\u6587\u4ef6<\/a> \u9002\u7528\u4e8e\u8de8\u56fd\u516c\u53f8\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_tai_MAN_va_dich_vu_Giao_dich_lien_ket\"><\/span><strong>\u5728 MAN \u548c\u9644\u5c5e\u670d\u52a1\u516c\u53f8\u62c5\u4efb\u804c\u52a1<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4f5c\u4e3a\u9996\u5e2d\u6267\u884c\u5b98\u517c\u9996\u5e2d\u4e13\u5bb6\uff0c\u962e\u6c0f\u91d1\u94f6\u5973\u58eb\u76f4\u63a5\u9886\u5bfcMAN\u7684\u5173\u8054\u65b9\u670d\u52a1\uff0c\u5305\u62ec\uff1a<\/p>\n<ul>\n<li><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-nghiep\/tu-van-tuan-thu-gdlk\/\">\u5173\u8054\u65b9\u4ea4\u6613\u5408\u89c4\u54a8\u8be2<\/a> \u6839\u636e\u6700\u65b0\u89c4\u5b9a\uff08<a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/\">\u7b2c132\/2020\u53f7\u6cd5\u4ee4<\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-20-2025-nd-cp\/\">20\/2025<\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/trung-tam-kien-thuc\/cap-nhat-quy-dinh-moi\/nghi-dinh-255-2026-nd-cp\/\">255\/2026<\/a>).<\/li>\n<li><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-nghiep\/lap-ho-so-gdlk\/\">\u51c6\u5907\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u6240\u9700\u7684\u6587\u4ef6\u3002<\/a>: <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia\/\">\u672c\u5730\u6587\u4ef6<\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\">\u4e3b\u6587\u4ef6<\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/\">\u5404\u56fd\u5229\u6da6\u62a5\u544a<\/a>.<\/li>\n<li><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-nghiep\/dai-dien-thanh-tra\/\">\u5728\u8f6c\u8ba9\u5b9a\u4ef7\u5ba1\u8ba1\u671f\u95f4\u4ee3\u8868\u548c\u652f\u6301\u4f01\u4e1a\u3002<\/a>: <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giai-trinh-voi-co-quan-thue\/\">\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca<\/a> \u548c <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-ve-ho-so-giao-dich-lien-ket\/\">\u4fdd\u62a4\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55<\/a>.<\/li>\n<li><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-nghiep\/toi-uu-hoa-thue-gdlk\/\">\u4f18\u5316\u5173\u8054\u65b9\u4ea4\u6613\u4e2d\u7684\u7a0e\u52a1\u4e49\u52a1\u3002<\/a> \u5408\u6cd5\u4e14\u5b89\u5168\u5730\u3002.<\/li>\n<\/ul>\n<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 20px 24px; margin: 30px 0;\">\n<div style=\"font-size: 24px; font-weight: bold; color: #222; margin-bottom: 18px;\">\u8054\u7cfb\u4fe1\u606f<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u5730\u5740\uff1a<\/strong> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u624b\u673a\/Zalo\uff1a<\/strong> 0903 963 163 \u2013 0903 428 622<\/div>\n<div style=\"font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u7535\u5b50\u90ae\u4ef6\uff1a<\/strong> man@man.net.vn<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span><strong>\u5e38\u89c1\u95ee\u9898<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Ai_phu_trach_dich_vu_Giao_dich_lien_ket_tai_MAN\"><\/span><strong>MAN\u7684\u8054\u76df\u4ea4\u6613\u670d\u52a1\u7531\u8c01\u8d1f\u8d23\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u962e\u6c0f\u91d1\u94f6\u5973\u58eb \u2013 MAN \u7684\u8054\u5408\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\u3001\u6ce8\u518c\u4f1a\u8ba1\u5e08 (CPA) \u548c\u4e1c\u76df\u6ce8\u518c\u4f1a\u8ba1\u5e08 (ASEAN CPA) \u2013 \u76f4\u63a5\u9886\u5bfc\u5173\u8054\u65b9\uff08\u8f6c\u8ba9\u5b9a\u4ef7\uff09\u54a8\u8be2\u90e8\u95e8\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ba_Nguyen_Thi_Kim_Ngan_co_nhung_chung_chi_gi\"><\/span><strong>\u962e\u6c0f\u91d1\u94f6\u5973\u58eb\u62e5\u6709\u54ea\u4e9b\u8bc1\u4e66\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5979\u6301\u6709\u8d22\u653f\u90e8\u9881\u53d1\u7684\u5ba1\u8ba1\u5e08\u8bc1\u4e66\u7b2c 4538\/KTV \u53f7\u3001\u4e1c\u76df\u6ce8\u518c\u4f1a\u8ba1\u5e08\u8bc1\u4e66 (ACPACC-VN.0006036) \u4ee5\u53ca\u5c06 VAS \u8d22\u52a1\u62a5\u8868\u8f6c\u6362\u4e3a IFRS \u7684\u8bc1\u4e66\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_chung_chi_ASEAN_CPA_quan_trong_voi_chuyen_gia\"><\/span><strong>\u4e3a\u4ec0\u4e48\u4e1c\u76df\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08ASEAN CPA\uff09\u8ba4\u8bc1\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u5f88\u91cd\u8981\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4e1c\u76df\u5173\u8054\u65b9\u4ea4\u6613\u89c4\u8303\u5728\u4e1c\u76df\u96c6\u56e2\u5185\u5f97\u5230\u8ba4\u53ef\uff0c\u9002\u7528\u4e8e\u8de8\u5883\u5173\u8054\u65b9\u4ea4\u6613\u548c\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u2014\u2014\u8fd9\u662f\u9700\u8981\u51c6\u5907\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u7684\u4e3b\u8981\u7fa4\u4f53\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_the_kiem_chung_chung_chi_cua_Ba_Ngan_khong\"><\/span><strong>\u80fd\u5426\u6838\u5b9e Ngan \u5973\u58eb\u7684\u8bc1\u4e66\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u662f\u7684\u3002\u8d22\u653f\u90e8\u9881\u53d1\u7684\u5ba1\u8ba1\u5e08\u8bc1\u4e66\u7f16\u53f7\u4e3a 4538\/KTV\uff08\u53ef\u901a\u8fc7\u6267\u4e1a\u5ba1\u8ba1\u5e08\u540d\u5f55\u6838\u5b9e\uff09\uff1b\u4e1c\u76df\u6ce8\u518c\u4f1a\u8ba1\u5e08\u8bc1\u4e66\u7f16\u53f7\u4e3a ACPACC-VN.0006036\uff0c\u7531\u4e1c\u76df\u6ce8\u518c\u4f1a\u8ba1\u5e08\u59d4\u5458\u4f1a\u9881\u53d1\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n l\u00e0 \u0110\u1ed3ng s\u00e1ng l\u1eadp ki\u00eam T\u1ed5ng Gi\u00e1m \u0111\u1ed1c (CEO) c\u1ee7a MAN &#8211; Master Accountant Network, v\u00e0 l\u00e0 chuy\u00ean gia d\u1eabn d\u1eaft m\u1ea3ng t\u01b0 v\u1ea5n Giao d\u1ecbch li\u00ean k\u1ebft (chuy\u1ec3n gi\u00e1) c\u1ee7a c\u00f4ng ty. B\u00e0 l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean (CPA Vi\u1ec7t [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4812,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4806","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4806","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4806"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4806\/revisions"}],"predecessor-version":[{"id":4811,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4806\/revisions\/4811"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4812"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}