---
title: "[FA/F3: Tóm tắt kiến thức] Lesson 5 - Tài khoản sổ cái và Bút toán kép (Ledger Accounts and Double Entry)"
description: Kiến thức về các Tài khoản sổ cái và Bút toán kép trong môn học FA/F3 ACCA
---

[Bỏ qua đến phần nội dung](https://knowledge.sapp.edu.vn/knowledge/lesson-5#main-content)

Tiếng Việt

Hiển thị menu phụ cho bản dịch

[Hỗ trợ thêm](https://knowledge.sapp.edu.vn/knowledge/kb-tickets/new?hsLang=vi)

![SAPP logo mới-01 (1)-1.png\]](https://page.sapp.edu.vn/hs-fs/hubfs/SAPP%20logo%20m%E1%BB%9Bi-01%20(1)-1.png?height=40&name=SAPP%20logo%20m%E1%BB%9Bi-01%20(1)-1.png)

- [Home](http://sapp.edu.vn/)
- [Khóa học](http://sapp.edu.vn/khoa-hoc)
  
  Hiển thị menu phụ cho Khóa học

    - [Khoá học ACCA](https://sapp.edu.vn/acca/)
    - [Khoá học CFA](https://sapp.edu.vn/khoa-hoc-cfa/)
    - [Khoá học CMA](https://sapp.edu.vn/khoa-hoc-cma/)
    - [CertIFR - Lập BCTC Chuẩn IFRS Online](https://sapp.edu.vn/certifr-lap-bctc-chuan-ifrs/)
    - [Luyện thi BIG4 cấp tốc](https://sapp.edu.vn/khoa-luyen-thi-big4-cap-toc-sapp-academy/)
- Blog
  
  Hiển thị menu phụ cho Blog

    - [ACCA](https://blog.sapp.edu.vn/acca)
    - [CFA](https://blog.sapp.edu.vn/cfa)
    - [CMA](https://sapp.edu.vn/blog/bai-viet-cma/)
    - [CertIFR - Lập BCTC chuẩn IFRS](https://blog.sapp.edu.vn/certifr)
    - [BIG4](https://blog.sapp.edu.vn/tuyendungbig4)
    - [Kiểm toán thực hành trên Excel](https://blog.sapp.edu.vn/kiem-toan-thuc-hanh-tren-excel)
- [Tài liệu](http://sapp.edu.vn/tai-lieu/)
- [Liên hệ](http://sapp.edu.vn/lien-he/)

Mở điều hướng chính

Đóng thanh điều hướng chính

- [Home](http://sapp.edu.vn/)
- [Khóa học](http://sapp.edu.vn/khoa-hoc)
  
  Hiển thị menu phụ cho Khóa học

    - [Khoá học ACCA](https://sapp.edu.vn/acca/)
    - [Khoá học CFA](https://sapp.edu.vn/khoa-hoc-cfa/)
    - [Khoá học CMA](https://sapp.edu.vn/khoa-hoc-cma/)
    - [CertIFR - Lập BCTC Chuẩn IFRS Online](https://sapp.edu.vn/certifr-lap-bctc-chuan-ifrs/)
    - [Luyện thi BIG4 cấp tốc](https://sapp.edu.vn/khoa-luyen-thi-big4-cap-toc-sapp-academy/)
- Blog
  
  Hiển thị menu phụ cho Blog

    - [ACCA](https://blog.sapp.edu.vn/acca)
    - [CFA](https://blog.sapp.edu.vn/cfa)
    - [CMA](https://sapp.edu.vn/blog/bai-viet-cma/)
    - [CertIFR - Lập BCTC chuẩn IFRS](https://blog.sapp.edu.vn/certifr)
    - [BIG4](https://blog.sapp.edu.vn/tuyendungbig4)
    - [Kiểm toán thực hành trên Excel](https://blog.sapp.edu.vn/kiem-toan-thuc-hanh-tren-excel)
- [Tài liệu](http://sapp.edu.vn/tai-lieu/)
- [Liên hệ](http://sapp.edu.vn/lien-he/)
- Tiếng Việt
  
  Hiển thị menu phụ cho bản dịch
- [Hỗ trợ thêm](https://knowledge.sapp.edu.vn/knowledge/kb-tickets/new)
- [Liên hệ với chúng tôi](https://sapp.edu.vn/lien-he/)

[Liên hệ với chúng tôi](https://sapp.edu.vn/lien-he/?hsLang=vi)

 Chúng tôi có thể giúp gì cho bạn?

- Không có đề xuất nào vì trường tìm kiếm bị trống.

1. [SAPP Knowledge Base](https://knowledge.sapp.edu.vn/knowledge?hsLang=vi)
2. [Tự học ACCA (Association of Chartered Certified Accountant)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi)
3. [\[FA/F3\] Financial Accounting (Kế toán Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fa-f3-financial-accounting-k%E1%BA%BF-to%C3%A1n-t%C3%A0i-ch%C3%ADnh)

# \[FA/F3: Tóm tắt kiến thức\] Lesson 5 - Tài khoản sổ cái và Bút toán kép (Ledger Accounts and Double Entry)

## Kiến thức về các Tài khoản sổ cái và Bút toán kép trong môn học FA/F3 ACCA

Quy trình kế toán tài chính gồm 4 bước cơ bản: *Thu thập chứng từ* (Documenting), *Ghi nhận thông tin kế toán* (Recording), *Tổng hợp thông tin* (Summarising), *Trình bày thông tin* (Presenting). Với mỗi bước kế toán sử dụng các loại sổ sách khác nhau để thực hiện quy trình.

![](https://page.sapp.edu.vn/hubfs/image-604.png)

Phạm vi bài học dưới đây sẽ tập trung vào cách ghi nhận các tài khoản trên sổ cái (Ledgers) bằng phương pháp ghi nhận bút toán kép (Double entry bookeeping).

**I. Mục tiêu**

- Phương pháp ghi nhận bút toán kép
- Cách ghi nhận các tài khoản sổ cái

**II. Nội dung**

***1. Tổng quan về sổ cái (Ledger)***

**a. Định nghĩa và phân loại**

Sau khi các giao dịch kinh tế phát sinh trong doanh nghiệp được ghi vào sổ sách ghi nhận ban đầu (Books of prime entry), kế toán sẽ tổng hợp lên các tài khoản trên sổ cái.

Sổ cái (Ledger) là một loại sổ sách kế toán tổng hợp, dùng để ghi chép các nghiệp vụ kinh tế - tài chính phát sinh của từng tài khoản kế toán trong mỗi kỳ kế toán của doanh nghiệp.

Có 3 loại sổ cái cơ bản trong doanh nghiệp bao gồm:

- *Sổ cái chung (Nominal/Main/General Ledger):* Là sổ sách kế toán có chứa các **tài khoản phi cá nhân** (impersonal accounts) tổng hợp các vấn đề tài chính của doanh nghiệp.
- *Sổ cái các khoản phải thu (Receivables ledger):* Là sổ cái ghi nhận các **tài khoản cá nhân** (personal accounts) của **từng khách hàng** của doanh nghiệp.
- *Sổ cái các khoản phải trả (Payables ledger):* Là sổ cái ghi nhận các **tài khoản cá nhân** (personal accounts) của **từng nhà cung cấp** của doanh nghiệp.  
  ![](https://page.sapp.edu.vn/hubfs/image-606.png)
  
  Trong doanh nghiệp, kế toán sẽ sử dụng phương pháp ghi nhận bút toán kép (double entry bookeeping) để hạch toán các tài khoản sổ cái.
  
  **b. Mối liên hệ giữa các sổ cái**![](https://page.sapp.edu.vn/hubfs/image-607.png)

Trên sổ cái chung, vẫn có các tài khoản Phải thu khách hàng (Receivables), Phải trả nhà cung cấp (Payables). Tuy nhiên các tài khoản này ghi nhận **tổng giá trị của các khoản phải thu/phải trả** chứ không ghi rõ từng khoản phải thu/phải trả từng khách hàng/nhà cung cấp.

***2. Phương pháp ghi nhận bút toán kép (Double entry bookeeping)***

Phương pháp ghi nhận bút toán kép được xây dựng dựa trên cơ sở: *Mỗi giao dịch kế toán đều có ảnh hưởng kép (dual effect) đến cả bên Nợ và bên Có trên tài khoản kế toán.*

Trong hệ thống ghi nhận bút toán kép, mỗi nghiệp vụ kế toán phát sinh sẽ được ghi vào bên Nợ và bên Có của các đầu tài khoản tương ứng một khoản bằng nhau. Vì thế, *tổng giá trị của bên Nợ luôn luôn bằng giá trị của bên Có* trong doanh nghiệp.

Các ghi nhận bút toán kép thường gặp:

![](https://page.sapp.edu.vn/hubfs/image-609.png)Ví dụ: Nếu Tài sản trong doanh nghiệp tăng lên, kế toán sẽ ghi nhận giá trị tăng lên đó vào bên Nợ (Debit) của tài khoản Tài sản (Asset) trên sổ cái.

***3. Cách ghi nhận các tài khoản trên sổ cái (Ledger accounts)***

**a. Cách ghi nhận tài khoản Sổ cái chung (Nominal Ledger)**

Cấu trúc của một sổ cái chung:

![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAhwAAACoCAYAAACrOjc2AAAgAElEQVR4Ae2du5HsthKGJwulIFcuM1AEkimLQcg5KYyzlkJYfww5qpPEVt2aEDYI3MKjge4GwNeQHBL8T9WpGZJAo/Hh0T8BDvdm8A8EQAAEQAAEQAAENiZw29g+zIMACIAACIAACICAgeBAJwABEAABEAABENicAATH5ohRAAiAAAiAAAiAAAQH+gAIgAAIgAAIgMDmBCA4NkeMAkAABEAABEAABCA40AdAAARAAARAAAQ2JwDBsTliFAACIAACIAACIADBgT4AAiAAAiAAAiCwOQEIjs0RowAQAAEQAAEQAAEIDvQBEACByxB43jtzu938/643j8vUHBUFgfcTgOB4fxvAgxMQkIHqbp6H9PlhegTT4ZZ5PszDNt6j96Kjh+QYBoarILAeAQiO9VjCUqsEKDhRMLef/eOYouPRm4787I4qjA7QUUKbdvdjSscDEIILILA6AQiO1ZHCYFMEnvcUwK3IUMeHrCsTHQioeQs9erul0pneLXXk13EGBEBgGwIQHNtwhdUmCDzNvaP9frZacIaAHn3sDG7iZWf0ggPPb0gqOAKB7QlAcGzPGCWAAAiAAAiAwOUJQHBcvgtcAQBbqaDnG4Y+6UFCvn1SSS+2LHT62q8g2DMhVFTeCgt9doZ0Xrt9kJdAZ/gDsaI+lIB/Mt/tcyzynyw3Xh7M4y082K9Hqlsdz4e5913a4gpt0nW9uT+eE56pkf75bRVZA3G0ansKyzgAgUsSgOC4ZLNfrdI60IRtkoqIiIFUB5xCehGgeWClYFjaz2DpYlDOmmShz9ZOye96QWYtwcHt3G5sy4LVN7JV9fXbHL5dBFOX7mkePfs5a6Ed3E9drcAbegZ0Jpf4SxZWXu4b+8XL7TYo7FSVcQgClyMAwXG5JkeFLQEeHItBxCdKd9NTfvHBA2sMUizwEnqWbkAHUOr4OclnUbfOdPQMChcA0aL/MtWuS818F+JBBHP13EgtD/NjSHDwa3ZVwq5mxH/Ph+ljHa1gKfAOiVM9p3EpCY6ifVa/Oe0Z64AvIHARAhAcF2loVFMSSMHnZrYQHH0f3vNwK9hfGKAm+WzYykh3N3KrQjKgo2l2Q2rmexIc7P0fpbv8Yh4q3X9yUSHag+etiglZvsgfi5nPhQuOLdozuoYvIHARAhAcF2loVFMSmBRk+V37zBWO7n5PL+HSgZIF0Tl3xHN9doF3Qh0m2SV8zHcSHFws0DlK7j4LecR1tyuRtrm4YOC2+Xmdn9fhVmorxmEqFy44tmhPXQccg0DrBCA4Wm9h1K9IgAeoaiBjQaoYxLRlFlitzWoZLN3agiMFaNrWYHf2djuC7UaQ+1U/KQH/ZL47ccGPS4He5uVpKhVOfvMVIe77yPMRvAwt8ISgIQbcNp3jFZV+b9GeqjQcgkDzBCA4mm9iVLBEYFKQ5YIjPpOR7sSzu3kW9LyI4Uv97NkClq4Sf0su1wVMTM3KY8G/HMxjpgl2U1opHvr6Kg7LIvPoX7b4hGUfWX0qYikWI9pKCwhmZwYX7vcW7Rl9xxcQuAgBCI6LNDSqKQnsIzjyu2TnxVaCg9n1ATLUmZ0vrdRMYkH4hC3+E1Ud5CmDZBD/cFpJwIVz0fdBEcHs269DaZnP0bbNw86XuPDrMR/LUzo3R0CqGuAQBJonAMHRfBOjgiUCk4IsD2Lszrhkz50rBSP+ECct9bN0cwLUmM9plUAHf3aHX1gpGLMr6st8tys8qcybKQZtm5nnGRAaJEZiIDfDfgu/eFsR55Ag+TiPC/c7+cS3YsKqFavfnPYU/uMABC5AAILjAo2MKuYEJgVZHsQWCw4ZcF3gWhighn1mwbngawq6/BkJz2XYrmLHfPdbSqzc0i9ybPYsj7LpkqStqhTcpe3BYM7LEIKD2ZjJhfudfJL1eaU9cwo4AwJtE4DgaLt9UbsKgUlBdi3BoVc5WHAcDKLK90GfmU1aKah+qsA7aFf5wINwfIZFlK1XEWSAjnmU3bIg4qsJuVDiJngdRBnCtyRqimwUF15XIThWak/uP76DwBUIQHBcoZVRx4wAD1AymLCkqwkO+YxB16W3Zq4lOHjALgZTtZXBy53EgrDwAM6MiPIHArcQA2SzusIhX9BWfOmWs8FWMdR7QIRfikGJE6uSWJnJ+gjrG0vbk1UfX0HgEgQgOC7RzKikJjApyLKgUn0+gRtmwTgLUCqoUrATAY7bKnyv+8wDLvs1jLIhgi8ruG5XGbCHrI5SPHAf1GpENU+yz32T7OQqx029vvz5vMs3jbJ6GfEMyHwuvK7SJ+8393lJe6ba4xsIXIMABMc12hm1VAQmBVkuOGp3xzzAscBaClDylxR+eZ9nVy5mh1WfWblSBCgTPB17zqFqV2V3h9yGcp7bca8gp3d+DOShInjwzthlry8vb410/UP+AbcJ5WZ1YlzGBMer7Ul1xycIXIUABMdVWhr1FAR4cKz/ddJ7+lsqMwVHzebz3jObhecdhJfyoOYzD9ZKA0gD4o4/lc3tZsFeWeBBOBc3ajWCnJkQ+OUr2Emp8MKf5vmwqxlpO8qvKnSm6+/FP9r2Khde1y3ak9cO30HgCgQgOK7QyqgjCIAACIAACLyZAATHmxsAxYMACIAACIDAFQhAcFyhlVFHEAABEAABEHgzAQiONzcAigcBEAABEACBKxCA4LhCK6OOIAACIAACIPBmAhAcb24AFA8CIAACIAACVyAAwXGFVkYdQQAEQAAEQODNBCA43twAKB4EQAAEQAAErkAAguMKrYw6ggAIgAAIgMCbCUBwvLkBUDwIgAAIgAAIXIEABMcVWhl1BAEQAAEQAIE3E3CCg/7SIT7LfxQKXMAFfQB9AH0AfQB9YFkf+Ouvv5zUgeCo/VEunDcYXMsGF7iBG/oA+gD6QOoDQnC8eZUFxYMACByQAE2YB3QNLoEACJyQAJ7hOGGjwWUQ2IMABMcelFEGCFyHwO3Hjx8G/8Hg3X3gOkPuPDUVguN/vTH4DwZH7QPnGVaX9hSCA4LrEILz0qPwoJWH4IDIOo3IPOgYgluSAAQHBAcEhxwTOAoEIDggOCA4MB2sSQCCA4IDgmPNEdWQLQgOCA4IjoYG9AGqAsEBwQHBcYCBeEQXIDggOCA4jjgyz+sTBAcEBwTHecfvpp5DcEBwQHBsOsQuZ3w7wfHx03wHnF+f+BXIu38FcvTyLzfyTlDhXQTHv53pwkv2+n/eFeB/N7314bdfzeOov8KAX8O/EDrBeIKLxmwkOD7MT6c2vs1X+Pz5AdFx9KD/Tv8wGI9HYHvB8ae5/2bfRviL6cPn/d+9RUfyYf+y965rw+Udb/jAowKBTQTHh1cbxq9sfJovW/D3T/OB7YtDbF+8U1jUyi70TZx6M4GtBcfz71/c6/P9ygatMnTmuePdvPfhF/O+1ZWGRcCO7fjmoYLiJxLYRHDUgsqxzgchZL7MpxJCn14hGazKTFyVou2zF0TlxP6KZDsS2FpwnOb5ABU4H3/4VRmsiKwklmhb7bcXxOaO4wJFLScwU3DQVgkv8Nt8f32y1YtSGpueAju//q2C+tBqyIJ8H5/m65ueJPE+f39/mU+3vVMpKwuevNxUb2/ng61YlNOV6012NDsugmr2Qt5acNd1/v5ijLl9KybKZSyvm27PiYLlxw8Cgs8DEVguOGibIv3xJrtt0v3xO1u9KKWx6ek5Cn79FyOD+4TVkH9/N/1vfgXF1eO3X6WNf3839z/Y9dvNdDbNP38OPytQC47V8ng9Eo/uj8484vZROU2ZBbNhnzn5l/sbuDiGNZshfy24V+thxQW3b4/LZViO0q9yurx+up1nCJoDjRu4UiewguAIxr8+Q/AtB7Fq4I35bHCqiAC3AqHsjuXzyxSVmn+br59uGcMYYeeHoe2g758kJlS5ymJ6ILaWriS0MiOBHRcENXshb1FwUH5lP6al6xN8shIxPuxb84XslLhNFxt25Qv/jkdgXcERAt0fv4eAPjUI6Xws8NWC5j+/Vv7ScRAzJBoqfxF6aHuFtoG6v1mgHyyvVk/7kCrd0dfSlMRXEhzUPslfLghqNocEB+VXZUQ/6fpcv2q+kJ3eFLmqlaXBFbHjDR94VCCwUHCkO9kPCtwxqFFwSmnkVkq67hcfeLopguPbjOejwOqiZlp9sXf/DML3V/5cSb6dkvxNWywf5tM/DVtYueH14UE3t5OzI/9SIPfsaue5/R/mB4ms2BY/zMfnT/Mdj7Wd3Ce76jG/bj/Mj2xlSPmmtq1kn4DgYN3yMF8poDmH5kz+8c433bE+/w4iIAYvCkIpjQwo6XqXPVAaAl+0xe+EKSjezI2tqDz/6UzvfoVCdn3A56sMfqvEBtsUCKVPvcm3U6aWx+oZBQ+dI5/omNfHfi9d/9M84goN+Uu+0DHZqZ2n6+GThBPjarl18VjbmepXKZ0qm5jEstT1sf53mFEDR4YIrCc44kpBKYjx4EPXv8xnFiBDQIwBcmE+Cn5xG4fZoTJL12iFRVwjf7WQoPO0EkDHOh2VnV+PgiOy04KA8tbO0/XwGettn9Hl21yUTtvJffJCgM5PrZu1r21TmdM+hzoprr2HwCaCI1vhGAuyv5pHFghD4CsFJ0pbEw0U2IrXKaDWfKLrLKCPlVcSC5kPYwG5dp3O38JDrwX/XKCunVdBPfp1M93ffPuL0mk7VL7mRefJLzrW6ciu/dS2+bUJ398zRFDqTAILBYcqRQiEFKx4qnyLwt/FU/wf/0UL2Z2Qj4wKv0Lgi0FZryLUgiaVmwuJVIzdfqF0vNY28I9szQgfa0G7dj4P5ml1wvshn6/RdsjnV+tm/ajb0qsZpWNJDUdHIPC64KgtzdsAQkFIpklbFXTdB3dafRj7RQstzdvVDb064Y5JIJTECvMpbVPwYJcHxdHymE3iSZ95XcdY5AGbuHhbuX+eQe08r5v/nlZNvC/yuRtth9pozC9KV6sf7w+5rWI76hWPIwwY+DBKYB3BYYuJgZMCjyw7D7wh4JMAcPlDQIy2eEAluxPyJSWQtlNoSZ/KE6sYoRy6Jsqncl8NymRHcnFHsTwtCKj+tfN0XX5+6AdHY121HfLp1brZ8uu2SgJDnytQwak3E6DA6NzQE/zgcTnAOHsx0JfT5EE4rCbQ3bfLHwJftJUC56gAeEVwCB98maPlVQSHXUFIgXQqizwYry04rE9P/eBoXA2C4HjzkDx98QsFBw9QFGimLr9T+rTCQA9qfn3OEBw/0oOKWT4SHDHQsoBM12KQZ9dmCQ6qx9x6D7HTgoB8q52n65XPj8/wAjZaadF2qA7cJ2uLzk+tG8+jbVV8IwEYPk8/khqswOuCgwfIFFT96gEd8zRJOKQVkLR9QcG9/6cuOAwJihgkuc3eGBINpevxWsUnus6Fzlh5UXAEmzaYZ29WncpC+0X5aOuCbCdmc1c4kgiyrH4PL2azWyz2IVltn8of86uWjrfNlDQ8vfre4PhrsUqHEBxx//87PBBaEgMxCCahUs9HgdXIn+yyh0bTigsPiJSPl0HBlwfSJQ9Wlu2Ed6TJl6RlQqnkF/fbf7fCzW2hxLe6fpj0TK/d2tF2yj6lbRniUEqny5+SRudJxy0OrrPX6WiCIwa8334x7kFSHvjjigsFRfnQqA2e/qHR+nX/1lP+6xEV1LKAa6/X7cmHVFNQJuGU/0olpRGBX4sWV9f1Hxq1frktFP5zXffOkTmCo+TXFDExJY1uD3Z89sF2Ef8XCo4SHR2cdBoK2BSYKH0IOrTyYLNNFhzslxkqH62aaC/csX0Xh7rD9kv8OiBb38jfoqUJPx3V9S7ZIX9K5VsfaudTwLb+1+tcs79W3ab7qLdS6LhEBefeS+B1wSH37L09uvumAKPTUNCl65Q+BJe4olAXBjGgZz979bbq160vVD4LZpmYkT7V7dl0VA9ul0QKnaM0Yyz0dX+cnjchu9K/JIr0eVnH4XrYtNp+zW/tVy0d1b9kW/omBVjh2nuHCkqfSGAVwWF/XupfpjUUoHXgpSBIQZMFvzmCgwsCle/j8yv8hJZo6BdtUdnpk3TP8Dso7EoMvUCM8jL/qTj3qestLhrJriYsauepbPr0Ky/8VWfD9ks+L6kbfhYrW7WNo7UFx7SXXVEQoiClgySdrwsOG5ye//zqV0FIdKiXevmfyaoXf4mXcRWC2v/oZ7G0hZHS1Msjf6lePg89e+EfbqU0WlBQntJ1u8pjX7CVfMgFAV3TQoHO60+/OkF/TM+2v2wzbWeqX6V0tq5UP7bVVVy10n4WjtsYcs3XYqbgoMDW7ietEpS3XNqtN600LP18lVvzI+2EFVwuOAoBIa4SnPsarQKkh1vPXZ/RlYOd2u1lriccX1d0+RKCI1+1GBAOxQdHB9IXt2aulp5WSmg1Z379rzj4jl5nCI6CmCg9OLpTUD6KOFjfD1oBYSsec5kefTDBP0cAgqMgGLxAWR48l64SnDbfCiIN4/F4BCA4CoIjbqu8EBznBtPW068h4o43fOBRgcAlBMdpA3lBDLVal0LfxKk3E4DgKAuO9e/wUc7LTN88VlD8NAIQHBcK6kcWK9O6K1LtSQCCA0LgZSGw1+rMngMDZS0mAMEBwRH+Uu385y7WFDCLezAybkYAggOCA4Jjs+F1ScMQHBAcEByXHPrjlYbggOCA4BgfJ0gxnQAEBwQHBMf08XKplBAcEBwQHJca8ptXFoIDggOCY/Nhds4CIDggOCA4zjl2j+r17aiOwS8QAIH3EhCC472uoHQQAIEGCEBwNNCIqAIIbEEAgmMLqrAJAtclAMFx3bZHzUFgkAAExyAeXAQBEJhJAIJjJjAkB4GrEIDguEpLo54gsA8BCI59OKMUEDgdAQiO0zUZHAaBQxOA4Dh088A5EHgfAQiO97FHySDQIgEIjhZbFXUCgRUIQHCsABEmQAAEIgEIjogCX0AABDgBCA5OA99BAAReJQDB8SrBFfI/751xk3v/WMHaNBOuzO5untOSI9VRCDzvptupn0BwHKXRvR+YJ47VHof1Zsc5Yi6DNwmOh+lvN7PTvMmYLCn3ae5dzdeha6zYKV9tJ1lJADz6m+nuWkr4ut9uvXksKMvavO3fYFPIXSvNo9+tHd4vOJaM1zW6w5Jyh+aCoWsz/V0wdmslYJ6okTn5+R3niLmkZgsOF3hueUBz6ntWQLKDujNZXJxbg5ieAurNrxbc+Gdv0tpBuVxXr2LAH5oshq5FxyZ8eZi+WPaErCwJtQ0Filu0yfy0nTGe95nrdQ/GD9yBWfXb/moDTbVPb1N16kdLrFNf1MIX88QSmpQH8wSRwGeBwBvmiIIXg6cWCY6us1sAPIgbM38iGfTrtYsO/FpihgXrzKuha1ni3U7YyV5P9KsWXhAtq9qHMUUgv+O2bTxL3yuLUw5fFRyYJ4gy5gkigc+tCLxnjphbm2WC4/5w2wx8iT0THDYoiTsytiSvlBhNnO6uiA5cTfxAnR08a4KjUq4tKi+bUKrJwtWLxAxd46srdE3mTyykUDNVn6bYDmVwG93d3DPB4W3VfCjXPe/AsY2j4Jjg41A/IET4HCZQ68/DuV6+Sv1liSHbpzrME2EFd8I4McNjFPPEkl54oTxvmiPmEl4oOJ52ScN0bEskBiPngQ1WKfBm19iSvrtGxy44sYCsyphcuWI+uRwpyp0qOITYsN7QJJHqKoN3uM5ElCs3rg4N+TRmm2h4YRBFWQjw8Zh8rPpQE1t1wZHac8zHoX5A/uNznEDOeTzP6yleFxyYJ3wr5O2HeYLdgBrME6+P1ryPvW5zfQvLBQcF6SAWUhCycdiKESYcbBAkUaHrINLKICds6nxDx0XBoTKIcmtB1+bxDdnfpcDy1sK19ICINZTqqsrweeTgEl6J9CO2KaMTGIx1aJcoOITNmEkIQjn58TRy2d6LJf9sjNcvIz7qsjkbKgafkwlw/nx1cbKBmQlXERyYJ9Icgnki9UA+F2CeSFxe/Lb3HDHX3ZcEh3HK1D8vIMWBDKo6oAkobtslBcxkpxDMptbOdeC06kDZhsrVPlIeEhx+8tU2Cz7ygVQQA2SPFhzqPo3YJgd5eeGcrUsUHBN8KNddij9rOrUNFT7m43A/ICv4nEvAt83WomMtwYF5YmScTBijmCfmjpGrp99njphL+UXB4W5f3AOkd/suiRRF60/U68Gl1S0d0+fcGtn0JcExUm456Dpj8WexbtCLlZqRiaRYBxaEB30asU1ctI2tVziojV35Iz66+td+LUQVwOcSAnlfXGJlOM96ggPzRPbTejtuaS7BPFGPF8NdFFcHCOwxRwwUX7z0uuCgZwTsSgUFIzuY6LsuVgVIF+j59kvJnrYxdjxBcOhypwgOWp1IdRsJuFQXxkJ0gkEWY7YJgleysQhnk61wjPlAS97RANn15ce6kngQ6UZ8HOoHVAw+xwlkHFXbjFtYlGJVwUH9EPOEbwvbpiQ4iA0bW5gnFnXZ62Z60xwxF/gKgoNWFJjgoCDGf6USB1d4XiJc6+530wvBEZbuX3kxWElwKJ90udMEh8XrA7zfshgJuK41wtIWsWAcnDX7Qq0iiym2Q3Pbzkb2+4fb+ohbKlN9YJNdsBpWisi/3jwqnVpkFROpbGvno6p/LAtfBggEgUFtbD8F9IGsL1yiPrXEhB1Psg9inhBNpsYJzSvEPIkRT9/fIPmxKOcuzBNL+md7ed4zR8zlOFtwTClAqPOQoTgB1Yy5AJqe66glw/ljE3i5Hxy7evt7lwm+bV2g4LdVKS/3D8wTWzXNrnZf7ge7envwwnaeI+bS2ERw5KsFXn1ldzwVb/P8lYQ4fWgCeTvO6weHrtwbnLMT89QxtIZ7WwuOV/tHnn+NWsPG3gTydsQ8sbQN9p4j5vq5ieCIzzqwJeDpE6V6JmFujZD+QATyZb7p/eBA1bioK1sLDswTF+1YWbUxT2RIGj2xkeBolBaqBQIXIrC94LgQTFQVBEDAQHCgE4AACBQJQHAUseAkCIDAQgIQHAvBIRsItE4AgqP1Fkb9QGBfAhAc+/JGaSBwGgIQHKdpKjgKAqcg0KTgOPqTum/vGfanU3gfRqEZ7APL+vX1hWQXOdW64MA8MdKRMU9UAGGeqIAZPd2g4Kh0BnpTJv1y5soBV00k7mdpF+Vhgw5/iRaCUJoz2hYcmCdSS1e+YZ6IYDBPRBQvfWlPcKhB4ujYc+rO9dKBpcTopW503sx6IhF/7fe81VrF86YFR2kMYJ6Q/abESKa4zBHmiXWaujnBkb9Ext7JyD+znqPTvwPnbzkNd0J3en24vVY6Z60O2UmvbPcTOS3d2zz2u/dTXiNPh+z6a/1jIL9Y3enM3daFrWgkZhNsuUmZXncePsU7m9krrMNqkrgsfGHtUjs/yJT8JU7u/fWsbnS9xMZfo6BqP/07QkLbPpnNi34lNi1WP/V5qp3vI6Kv0qX4qfsM5gk7txbnLMwTsdfgSyLQmODwE4J4uZQLZHxiSJX338IkwmYap2bj33ehYMVtlM6Fvxui7VBgr/pBkxgJEBImVN6Yf3l+OZn664lJ8J38or8x4/wes2XzKj9ZfT3Ph+mZbccyHvuyhS/uWu38tLoLF8Rd2Vh9AmthwOcRp3SXuchxu4LDt3HqhySSacyVGnisL4ZxFecNa6N0DvOEp4t5otTLWj/XmODwA1wEC6e0ByaSohCwdiiwFmyGiUSU4+xQHuo2zI67zu7oKUm4gxe2aAXF3mWP+lcIkDzolvLz6wXBIXzhabUtfi3WR33heWx6MSGHtLXzPG80y5iW2AmfRtg4vPIZDluMFWwiGMWyr/WlXcFRGNO1PkhNPtoXCzYxT3h6YkwSUPXJ+dbaonae541mMU9EFAf6AsFR7MQ8UM2ZSGh5kX8yEeIGhr+WAhovi3oGK3PUv0J+m4dWFUr5+fU5goMLIZGP/PaffoWIMwiCT5Ubcw2dzwQKry//HqwJW2PXSyscEBzULhAcRMJ19oJY5v2LjdmYrXCOzQHE139inog3I2IMR5h2YKZ5jZ125zFPcCKH/d6+4CjdZfDmGFXHhUmjZLNohxfEv3ObfNKiNPZ6mICKdtn1sbv8Un41cNMWTMEXntbZKggJctt+2vR88PPy9TXKVzvP81JaIXpG/B1jgxWOSLX0hQJi6dq5z/HxRzUpnaNrU1YaS/kL54p9mpUjvvL8hb7Ox0LRrs1PQqaQPxvbaiWYXxc3GFNsYZ4QTYkDR6AxweEHQlo98K3s77hp4KVzPp3Po38aGVcISuKieK5cdrmf8QEbyo8TQ7jrphWKEDTr/nFboTQxUfhJKzJxE9NN3ClMFhzWrthvKdTOpmGCw9mOx8oXy3HJMxyRjV+NiD5ldRtjo1nb+hTyFKp5hVPtCg7fxnFMhMbEPMG2ErOxxMdaYYzwOQfzxBWmh0V1bExw8EEheWTL/CxopYe7giovXJNxlt958HL8QKSJ2n2SLReImeqPBmnweps+r7rTCAIn2iWbrmjKz/zgg9+epsnDPVHem4c9ZjYmCw66y4lPpkvhQh54keHr2t3vpo+CQ/vCRKDwkZ0frLstUXETdZ/Hxgcga4+XT7W63if1txZrnvq8rB3mCZqjME+km045b2GekGNmzlFzgqO6zzeHyq5pC0Fx1/KnF+YmYyZUbE47ces7xekWD5jSCUMt+A7o5w4utSw4ME9s14EwT2zH9uyW2xMc7o73THeo5xEc+V2h970lwZHX8exDfLn/TQsOzBPLO8ZIznwMYZ4YQXaZyw0KDr8vf54geB7BQc83UCCyn+fhPGVMYzuFU6J25uda+m7vxM/TfzFPHKfvYZ5Y2hZNCo6lMJAPBEAgEWhdcKSa4hsIgMAeBCA49qCMMkDghAQgOE7YaHAZBA5MAILjwI0D10DgnQQgON5JH2WDQHsEIDjaa1PUCARWIQDBsQpGGAEBEAgEIDjQFUAABIoEIDiKWHASBEBgIfDW0aMAAAgFSURBVAEIjoXgkA0EWicAwdF6C6N+ILAvAQiOfXmjNBA4DQEIjtM0FRwFgVMQgOA4RTPBSRDYnwAEx/7MUSIItEwAgqPl1kXdQOAFAhAcL8BDVhAAgYwABEeGBCdAAAQsAQgO9AMQAIE1CUBwrEkTtkCgIQIQHA01JqoCAgcgAMFxgEaACyBwRAIQHEdsFfgEAuclAMHh2s7+MZ6bW0LuH+5vrp/ojzqdt/PB82MTgODQ7YN5QhPBMQjMIQDBYWk9euOExvNuOic89vnz9vavVbpJ3RU+p9mQFgS2JwDBoRhjnlBAcAgC8whAcERe4e6lu5tnPLfDFyty9i5zh2qhiPMTgOAotSHmiRIVnAOBKQQaExxPc+/81ghNlvZTLyA8+pu5iSBv84VVDbfK0Ru7s7Lmv7xMa/1heuGHL7Gcdk1vYAsExgnQGBpPebYUmCfO1mLwtw0CTQqO7s7WKB6927YQ59poO9QCBDYl0LrgEHMC5olN+xKMg4Al0L7gsLV0k0latXArCGLZQ9/xpLTG+Gv9Iz0wdrtVnvEIkxZN1O4zlJOVGZ8XYQ+rhj6ZpUVfBYE3EKB+/IaiNy7Sj2khOGyJmCc25g7zVydwDcFhty7Y1ooO6PrYPcwZtzpIjCSRodP7TmTLSGmcDSZqZB65lSLLs/PezdxY3qt3UtT/PQQuJzgwT7yno6HUyxCA4HArDUko+Jbn4oFWOFifsHdCUZCE8/rZD5VmUESovINpmRv4CgJbEoDgYMIf88SWXQ22L0IAgsNNJPmDpmnbZKLgcHdHSbho0aCP409iw/s/bre0jaPTXqQvopoHIwDBoQUH5omDdVG4czIC1xAcQ3uzanUhb7+JgiMTLklAWJtCRCh/jPJBpM0dwhkQ2IXA5QSHGpdiHKoxmjcA5omcCc6AgCTQvuAIQoA/ICYmkvBQKL8uEU2cSOxkNfDchSizNLFhhUNix9HbCVxKcGCeeHt/gwPtE2hScNBE6T/TNgc1pwj+7qQXFSJffEZjouCgVYy4RSLf9aHLdMchbXe/mx6Cg5oHnwchQOPhIO6s6EZhvLMHvqkgPWbpF2vExX1iniBc+ASBUQKNCY7R+m6WQP/SxBZkJ6z6yslmrsAwCKxCgALrKsZgxBHAPIGOcGUCEBwrtX7tbgiCYyXAMLM7AQiO9ZFjnlifKSyehwAEx2ptlS/TQmysBheG3kAAgmML6JgntqAKm+cgAMFxjnaClyCwOwEIjt2Ro0AQaJoABEfTzYvKgcByAhAcy9khJwiAQE4AgiNngjMgAAL2Dy2FX1EBBgiAAAisQQCCYw2KsAECDRKA4GiwUVElEHgjgSYFh/3pGR7YpF7F/y4MncMnCIwTaF1wYJ7gfQDzBKeB79sQaFBw5APH/RTtlr8Tw/0mfuDtoGsjL5XnfIsvD1q7RG8PE+s2XFu32rbgwDyh+y/mCU0Ex2sTaE9w2NeGqwBug3rXdYb/gTQLsiQA1gbM7e1dXiy7wCRewxcQqBBoWnAUxgTmiXzurHQNnAaBRQSaExxuxUCtWriJ5P4w94799ceS4Ah/T4Em2mQm3A3d+/Agnf3DbKVzzqjp2OvNvY36b++5v/y7b02fL20PaTvyD8Q5QRPL5q90z+/mFvUWZLoUARoHLVY6H2v0ZmDME/dniy2OOh2BQGOCQwdoj9gLjqdd0jAd+5sJcsXhYXq2MuKuxWMbsO2fpuYBvnIu5gkrKPo4qRjnnJj41B910/6KtCSYyL6rG/ePdy/PRRXNE+A7CGQE2hUcmCceWWvbE5gnilhwcjUCjQkOLwJ0YI2Cg/7AWgjSUnAopiKAl+yWzg3ZKG/hSBEhbQrRo8SSL8mmDysZ7vrN6LqTR5wBncMnCAwRaFdwyHFGDPgYceMS8wShwScIrELgcoLDuK0Q/wCpFhzuOG5J8BWN0gRVOhdERdHGFMHhl3X9n7lXdxtBUFAQSJ9s64SlSdswvp/wyXSVngMjzROgPtZeRctjV44Rn8aOI8wT7fUA1Og9BC4oONwyh9seud8744N7OheXGl3wpi2K0gRVOFfcEiEb0wSH30bpzUOUT8+GJFvD3SX3TU6mw7lxFQQsgWsLjjQnYJ7AeACBdQg0JjhG9mYjM5/OTai0B6HEgltSjc9s5AGcVkoouzM9aCMIDnrmIvjiyhFGQh3sr2pK5yc90aVWR7A3G1seX6YTaFdwYJ7wvQDzxPTRgJRrEGhMcPAtiYSneHdP2w8sqHuRYbdS7JbL3fRzBQc9IxK2VKQNWqUg+/5R8FxwpG0Z5lqojJ8gKBC4TxIwTux42+68yGwFE9t6SWjwDQSqBKifVROc+EJp3GGewDxx4i59CtebExzGBl4Kwqdogh2cVCsvO5SIIhog0LLgwDxR6KCYJwpQcGpNAu0JDno/Bn5LHvtJ6W4uXsQXEKgQaFpwYJ7IWh3zRIYEJ1Ym0KDg8FsS+lcaK3M7kTksk56osQ7latuCA/OE7GyYJyQPHG1BoEnBsQUo2ASBqxH477//jP2PfyAAAiCwBgEIjjUowgYIgAAIgAAIgMAgAQiOQTy4CAIgAAIgAAIgsAYBCI41KMIGCIAACIAACIDAIAEIjkE8uAgCIAACIAACILAGAQiONSjCBgiAAAiAAAiAwCABCI5BPLgIAiAAAiAAAiCwBgEIjjUowgYIgAAIgAAIgMAgAQiOQTy4CAIgAAIgAAIgsAYBCI41KMIGCIAACIAACIDAIIH/A8TcZv6JxRJyAAAAAElFTkSuQmCC)

Ví dụ: Ngày 1/1/2019, doanh nghiệp mua $10,000 tài sản cố định, thanh toán bằng tiền mặt.

Kế toán ghi nhận như sau:

![](data:image/png;base64,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)

![](data:image/png;base64,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)

**b. Cách ghi nhận tài khoản Sổ cái các khoản phải thu (Receivables Ledger)**

**![](data:image/png;base64,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)**

**c. Cách ghi nhận tài khoản Sổ cái các khoản phải trả (Payables Ledger)**

**![](https://page.sapp.edu.vn/hs-fs/hubfs/image-613.png?width=688&name=image-613.png)*4. Phương trình kế toán (Accounting Equation)***

Theo nguyên tắc phù hợp (matching concept), doanh thu phải được ghi nhận phù hợp với chi phí phát sinh để tạo ra doanh thu đó. Tương tự, tài sản cũng phải được ghi nhận phù hợp với nguồn hình thành tài sản đó (từ vốn chủ sở hữu hoặc vốn vay).

Nguyên tắc trên là cơ sở của phương pháp ghi nhận bút toán kép: *Tổng giá trị bên Nợ luôn bằng Tổng giá trị bên Có.* Từ đó, phương trình kế toán được xây dựng và phát triển.

Phương trình kế toán giúp cho doanh nghiệp cân đối được các khoản mục tài chính của mình trên Bảng cân đối số phát sinh (Trial Balance), từ đó hoàn thành Báo cáo Tài chính (Financial Statements) một cách chính xác.

![](https://page.sapp.edu.vn/hs-fs/hubfs/image-614.png?width=492&name=image-614.png)

Từ phương trình trên, ta có thể suy ra các phương trình dưới đây:

- *Phương trình 1:*

**Tài sản = (Vốn góp + Lợi nhuận giữ lại) + Nợ phải trả**

*(Assets = (Capital Introduced + Retained Profits) + Liabilities)*

- *Phương trình 2:*

**Tài sản = Vốn góp + (Lợi nhuận kiếm được – Rút vốn) + Nợ phải trả**

*(Assets = Capital Introduced + (Earned Profits – Drawings) + Liabilities)*

Ngoài phương trình kế toán nói trên, người ta còn sử dụng phương trình kinh doanh (Business Equation) để đánh giá tài sản của một doanh nghiệp trong một thời kỳ hoạt động.

![](https://page.sapp.edu.vn/hs-fs/hubfs/image-615.png?width=546&name=image-615.png)

Author: Quang Khanh

Revised by: Duy Anh Nguyen

- [General Customer Experience](https://knowledge.sapp.edu.vn/knowledge/general-customer-experience?hsLang=vi)
- [ACCA Customer Experience](https://knowledge.sapp.edu.vn/knowledge/acca-customer-experience?hsLang=vi#main-content)

    - [6.15. Ticket loại 15: Training giảng viên](https://knowledge.sapp.edu.vn/knowledge/acca-customer-experience?hsLang=vi#6-15-ticket-lo%E1%BA%A1i-15-training-gi%E1%BA%A3ng-vi%C3%AAn)
- [Hỗ trợ học viên ACCA & những câu hỏi thường gặp (FAQs)](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#main-content)

    - [Chuẩn bị trước khi học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#chu%E1%BA%A9n-b%E1%BB%8B-tr%C6%B0%E1%BB%9Bc-khi-h%E1%BB%8Dc)
    - [Tài liệu học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#t%C3%A0i-li%E1%BB%87u-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Chính sách học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Hỗ trợ mở tài khoản, đăng ký thi, hoãn thi](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#h%E1%BB%97-tr%E1%BB%A3-m%E1%BB%9F-t%C3%A0i-kho%E1%BA%A3n-%C4%91%C4%83ng-k%C3%BD-thi-ho%C3%A3n-thi)
    - [OBU và những điều cần biết](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#obu-v%C3%A0-nh%E1%BB%AFng-%C4%91i%E1%BB%81u-c%E1%BA%A7n-bi%E1%BA%BFt)
    - [ACCA Member và bằng cấp khác](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#acca-member-v%C3%A0-b%E1%BA%B1ng-c%E1%BA%A5p-kh%C3%A1c)
- [Hỗ trợ học viên CFA & câu hỏi thường gặp (FAQs)](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#main-content)

    - [Chuẩn bị trước khi học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#chu%E1%BA%A9n-b%E1%BB%8B-tr%C6%B0%E1%BB%9Bc-khi-h%E1%BB%8Dc)
    - [Trong khóa học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#trong-kh%C3%B3a-h%E1%BB%8Dc)
    - [Chính sách học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Các hướng dẫn liên quan đến kỳ thi CFA](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#c%C3%A1c-h%C6%B0%E1%BB%9Bng-d%E1%BA%ABn-li%C3%AAn-quan-%C4%91%E1%BA%BFn-k%E1%BB%B3-thi-cfa)
    - [Các kinh nghiệm (Tips) học tập hữu ích](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#c%C3%A1c-kinh-nghi%E1%BB%87m-tips-h%E1%BB%8Dc-t%E1%BA%ADp-h%E1%BB%AFu-%C3%ADch)
    - [Giai đoạn ôn thi và đi thi](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#giai-%C4%91o%E1%BA%A1n-%C3%B4n-thi-v%C3%A0-%C4%91i-thi)
    - [Các câu hỏi về hệ thống LMS](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-v%E1%BB%81-h%E1%BB%87-th%E1%BB%91ng-lms)
- [Hỗ trợ học viên CMA và các câu hỏi thường gặp (FAQs)](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#main-content)

    - [Chuẩn bị trước khi học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#chu%E1%BA%A9n-b%E1%BB%8B-tr%C6%B0%E1%BB%9Bc-khi-h%E1%BB%8Dc)
    - [Chính sách học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Tài liệu học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#t%C3%A0i-li%E1%BB%87u-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Hỗ trợ mở tài khoản, đăng ký thi và hoãn thi](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#h%E1%BB%97-tr%E1%BB%A3-m%E1%BB%9F-t%C3%A0i-kho%E1%BA%A3n-%C4%91%C4%83ng-k%C3%BD-thi-v%C3%A0-ho%C3%A3n-thi)
- [Tự học ACCA (Association of Chartered Certified Accountant)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#main-content)

    - [Tổng quan về ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-acca)
    - [Kinh nghiệm tự học và thi các môn ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#kinh-nghi%E1%BB%87m-t%E1%BB%B1-h%E1%BB%8Dc-v%C3%A0-thi-c%C3%A1c-m%C3%B4n-acca)
    - [\[BT/F1\] Business and Technology (Kinh doanh và Công nghệ)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#bt-f1-business-and-technology-kinh-doanh-v%C3%A0-c%C3%B4ng-ngh%E1%BB%87)
    - [\[MA/F2\] Management Accounting (Kế toán Quản trị)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#ma-f2-management-accounting-k%E1%BA%BF-to%C3%A1n-qu%E1%BA%A3n-tr%E1%BB%8B)
    - [\[FA/F3\] Financial Accounting (Kế toán Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fa-f3-financial-accounting-k%E1%BA%BF-to%C3%A1n-t%C3%A0i-ch%C3%ADnh)
    - [\[LW/F4\] Law INT (Luật Quốc tế)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#lw-f4-law-int-lu%E1%BA%ADt-qu%E1%BB%91c-t%E1%BA%BF)
    - [\[PM/F5\] Performance Management - Quản lý Hiệu quả hoạt động](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#pm-f5-performance-management-qu%E1%BA%A3n-l%C3%BD-hi%E1%BB%87u-qu%E1%BA%A3-ho%E1%BA%A1t-%C4%91%E1%BB%99ng)
    - [\[TX/F6\] Taxation - Thuế Việt Nam](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#tx-f6-taxation-thu%E1%BA%BF-vi%E1%BB%87t-nam)
    - [\[FR/F7\] Financial Reporting (Lập báo cáo Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fr-f7-financial-reporting-l%E1%BA%ADp-b%C3%A1o-c%C3%A1o-t%C3%A0i-ch%C3%ADnh)
    - [\[AA/F8\] Audit and Assurance (Kiểm toán và Các dịch vụ đảm bảo)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#aa-f8-audit-and-assurance-ki%E1%BB%83m-to%C3%A1n-v%C3%A0-c%C3%A1c-d%E1%BB%8Bch-v%E1%BB%A5-%C4%91%E1%BA%A3m-b%E1%BA%A3o)
    - [\[FM/F9\] Financial Management (Quản trị Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fm-f9-financial-management-qu%E1%BA%A3n-tr%E1%BB%8B-t%C3%A0i-ch%C3%ADnh)
    - [\[SBR/P2\] Strategic Business Reporting (Báo cáo chiến lược kinh doanh)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#sbr-p2-strategic-business-reporting-b%C3%A1o-c%C3%A1o-chi%E1%BA%BFn-l%C6%B0%E1%BB%A3c-kinh-doanh)
    - [Kinh nghiệm học thi ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#kinh-nghi%E1%BB%87m-h%E1%BB%8Dc-thi-acca)
- [Từ điển Chuyên ngành ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#main-content)

    - [\[ACCA BT/F1\] – Từ điển môn Business and Technology](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-bt-f1-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-business-and-technology)
    - [\[ACCA MA/F2\] - Từ điển môn Management Accounting](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-ma-f2-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-management-accounting)
    - [\[ACCA FA/F3\] - Từ điển môn Financial Accounting](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-fa-f3-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-financial-accounting)
    - [\[ACCA LW/F4\] - Từ điển môn Corporate and Business Law](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-lw-f4-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-corporate-and-business-law)
    - [\[ACCA PM/F5\] - Từ điển môn Performance Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-pm-f5-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-performance-management)
    - [\[ACCA TX/F6\] - Từ điển môn Taxation](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-tx-f6-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-taxation)
    - [\[ACCA AA/F8\] - Từ điển môn Audit and Assurance](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-aa-f8-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-audit-and-assurance)
    - [\[ACCA FM/F9\] - Từ điển môn Financial Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-fm-f9-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-financial-management)
- [Tự học FIA (Foundation in Accountancy)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#main-content)

    - [\[FA1\] Recording Financial Transactions (Ghi nhận giao dịch)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#fa1-recording-financial-transactions-ghi-nh%E1%BA%ADn-giao-d%E1%BB%8Bch)
    - [\[FA2\] Maintaining Financial Records (Lưu trữ sổ sách)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#fa2-maintaining-financial-records-l%C6%B0u-tr%E1%BB%AF-s%E1%BB%95-s%C3%A1ch)
    - [\[MA1\] Management Information (Thông tin quản trị)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#ma1-management-information-th%C3%B4ng-tin-qu%E1%BA%A3n-tr%E1%BB%8B)
- [Tự học CFA Level I (Chartered Financial Analyst)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#main-content)

    - [Tổng quan về CFA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-cfa)
    - [Kinh nghiệm tự học và ôn thi CFA Level I](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#kinh-nghi%E1%BB%87m-t%E1%BB%B1-h%E1%BB%8Dc-v%C3%A0-%C3%B4n-thi-cfa-level-i)
    - [\[Level 1\] Quantitative Methods](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-quantitative-methods)
    - [\[Level 1\] Economics](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-economics)
    - [\[Level 1\] Financial Statement Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-financial-statement-analysis)
    - [\[Level 1\] Corporate Issuers](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-corporate-issuers)
    - [\[Level 1\] Equity Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-equity-investments)
    - [\[Level 1\] Fixed Income Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-fixed-income-investments)
    - [\[Level 1\] Derivatives](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-derivatives)
    - [\[Level 1\] Alternative Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-alternative-investments)
    - [\[Level 1\] Portfolio Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-portfolio-management)
    - [\[Level 1\] Ethical & Professional Standards](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-ethical-professional-standards)
    - [Tài liệu Pre CFA level 1](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#t%C3%A0i-li%E1%BB%87u-pre-cfa-level-1)
    - [Các thủ tục liên quan đến CFA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#c%C3%A1c-th%E1%BB%A7-t%E1%BB%A5c-li%C3%AAn-quan-%C4%91%E1%BA%BFn-cfa)
    - [Chính sách học viên CFA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-vi%C3%AAn-cfa)
- [Tự học CFA Level II (Chartered Financial Analyst)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#main-content)

    - [\[Level II\] Quantitative Methods](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-quantitative-methods)
    - [\[Level II\] Economics](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-economics)
    - [\[Level II\] Financial Reporting and Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-financial-reporting-and-analysis)
    - [\[Level II\] Corporate Issuers](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-corporate-issuers)
    - [\[Level II\] Equity Valuation](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-equity-valuation)
    - [\[Level II\] Fixed Income](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-fixed-income)
    - [\[Level II\] Derivatives](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-derivatives)
    - [\[Level II\] Alternative Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-alternative-investments)
    - [\[Level II\] Portfolio Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-portfolio-management)
    - [\[Level II\] Ethical and Professional Standards](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-ethical-and-professional-standards)
- [Tự học CFA Level III (Chartered Financial Analyst)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-iii-chartered-financial-analyst?hsLang=vi#main-content)

    - [Tổng quan về chương trình CFA level III](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-iii-chartered-financial-analyst?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-ch%C6%B0%C6%A1ng-tr%C3%ACnh-cfa-level-iii)
    - [Chiến lược tự học và ôn thi CFA level III](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-iii-chartered-financial-analyst?hsLang=vi#chi%E1%BA%BFn-l%C6%B0%E1%BB%A3c-t%E1%BB%B1-h%E1%BB%8Dc-v%C3%A0-%C3%B4n-thi-cfa-level-iii)
- [Tự học CFA Institute Investment Foundations](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-institute-investment-foundations?hsLang=vi#main-content)

    - [\[Macroeconomics\] Tổng quan về kinh tế vĩ mô](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-institute-investment-foundations?hsLang=vi#macroeconomics-t%E1%BB%95ng-quan-v%E1%BB%81-kinh-t%E1%BA%BF-v%C4%A9-m%C3%B4)
    - [\[Microeconomics\] Tổng quan về kinh tế vi mô](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-institute-investment-foundations?hsLang=vi#microeconomics-t%E1%BB%95ng-quan-v%E1%BB%81-kinh-t%E1%BA%BF-vi-m%C3%B4)
    - [\[Quantitative concepts\] Tổng quan về phân tích định lượng](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-institute-investment-foundations?hsLang=vi#quantitative-concepts-t%E1%BB%95ng-quan-v%E1%BB%81-ph%C3%A2n-t%C3%ADch-%C4%91%E1%BB%8Bnh-l%C6%B0%E1%BB%A3ng)
    - [\[Financial Statements\] Tổng quan về báo cáo tài chính](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-institute-investment-foundations?hsLang=vi#financial-statements-t%E1%BB%95ng-quan-v%E1%BB%81-b%C3%A1o-c%C3%A1o-t%C3%A0i-ch%C3%ADnh)
- [Từ điển chuyên ngành CFA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-cfa?hsLang=vi#main-content)

    - [\[CFA Level 1\] - Từ điển môn Quantitative](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-cfa?hsLang=vi#cfa-level-1-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-quantitative)
    - [\[CFA Level I\] Từ điển môn Ethical and Professional Standards](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-cfa?hsLang=vi#cfa-level-i-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-ethical-and-professional-standards)
- [Tự học CMA Part 1 (Certified Management Accountant)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#main-content)

    - [\[CMA Part 1 - 1A\] - External Financial Reporting Decision](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1a-external-financial-reporting-decision)
    - [\[CMA Part 1 - 1B\] - Planning, Budgeting and Forecasting](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1b-planning-budgeting-and-forecasting)
    - [\[CMA Part 1 - 1C\] - Performance Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1c-performance-management)
    - [\[CMA Part 1 - 1D\] - Cost Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1d-cost-management)
    - [\[CMA Part 1 - 1E\] - Internal Control](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1e-internal-control)
    - [\[CMA Part 1 - 1F\] - Technology & Analytics](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1f-technology-analytics)
- [Tự học CMA Part 2 (Certified Management Accountant)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#main-content)

    - [\[CMA Part 2 - 2A\] - Financial Statement Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2a-financial-statement-analysis)
    - [\[CMA Part 2 - 2B\] - Corporate Finance](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2b-corporate-finance)
    - [\[CMA Part 2 - 2C\] - Decision Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2c-decision-analysis)
    - [\[CMA Part 2 - 2D\] - Risk management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2d-risk-management)
    - [\[CMA Part 2 - 2E\] - Investment decision](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2e-investment-decision)
    - [\[CMA Part 2 - 2F\] - Ethical considerations for Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2f-ethical-considerations-for-management)
- [Kinh nghiệm thi tuyển Big4 và Non Big](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#main-content)

    - [Kinh nghiệm tuyển dụng các công ty Non- Big](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#kinh-nghi%E1%BB%87m-tuy%E1%BB%83n-d%E1%BB%A5ng-c%C3%A1c-c%C3%B4ng-ty-non-big)
    - [Big 4 - Các tiêu chí tuyển dụng](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#big-4-c%C3%A1c-ti%C3%AAu-ch%C3%AD-tuy%E1%BB%83n-d%E1%BB%A5ng)
    - [Big 4 - Kinh nghiệm cho Vòng CV](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#big-4-kinh-nghi%E1%BB%87m-cho-v%C3%B2ng-cv)
    - [Big 4 - Kinh nghiệm cho vòng test năng lực phần kiến thức chuyên môn](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#big-4-kinh-nghi%E1%BB%87m-cho-v%C3%B2ng-test-n%C4%83ng-l%E1%BB%B1c-ph%E1%BA%A7n-ki%E1%BA%BFn-th%E1%BB%A9c-chuy%C3%AAn-m%C3%B4n)
    - [Big 4 - Kinh nghiệm cho vòng test năng lực phần Verbal reasoning](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#big-4-kinh-nghi%E1%BB%87m-cho-v%C3%B2ng-test-n%C4%83ng-l%E1%BB%B1c-ph%E1%BA%A7n-verbal-reasoning)
    - [Big 4 - Kinh nghiệm cho vòng test năng lực phần Numerical reasoning](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#big-4-kinh-nghi%E1%BB%87m-cho-v%C3%B2ng-test-n%C4%83ng-l%E1%BB%B1c-ph%E1%BA%A7n-numerical-reasoning)
    - [Big 4 - Kinh nghiệm cho vòng test năng lực phần Essay](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#big-4-kinh-nghi%E1%BB%87m-cho-v%C3%B2ng-test-n%C4%83ng-l%E1%BB%B1c-ph%E1%BA%A7n-essay)
    - [Big 4 - Kinh nghiệm cho vòng phỏng vấn nhóm](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#big-4-kinh-nghi%E1%BB%87m-cho-v%C3%B2ng-ph%E1%BB%8Fng-v%E1%BA%A5n-nh%C3%B3m)
    - [Big 4 - Kinh nghiệm cho vòng phỏng vấn cá nhân](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#big-4-kinh-nghi%E1%BB%87m-cho-v%C3%B2ng-ph%E1%BB%8Fng-v%E1%BA%A5n-c%C3%A1-nh%C3%A2n)
    - [Chia sẻ kinh nghiệm làm việc tại Big4](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#chia-s%E1%BA%BB-kinh-nghi%E1%BB%87m-l%C3%A0m-vi%E1%BB%87c-t%E1%BA%A1i-big4)
- [Nghề nghiệp và kinh nghiệm thi tuyển trong lĩnh vực Kế Kiểm Thuế](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-k%E1%BA%BF-ki%E1%BB%83m-thu%E1%BA%BF?hsLang=vi#main-content)

    - [Tổng quan các nghề nghiệp phổ biến](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-k%E1%BA%BF-ki%E1%BB%83m-thu%E1%BA%BF?hsLang=vi#t%E1%BB%95ng-quan-c%C3%A1c-ngh%E1%BB%81-nghi%E1%BB%87p-ph%E1%BB%95-bi%E1%BA%BFn)
    - [Nghề Tư Vấn (Consultant/Advisory)](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-k%E1%BA%BF-ki%E1%BB%83m-thu%E1%BA%BF?hsLang=vi#ngh%E1%BB%81-t%C6%B0-v%E1%BA%A5n-consultant-advisory)
    - [Nghề Tư Vấn Thuế](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-k%E1%BA%BF-ki%E1%BB%83m-thu%E1%BA%BF?hsLang=vi#ngh%E1%BB%81-t%C6%B0-v%E1%BA%A5n-thu%E1%BA%BF)
    - [Nghề Kiểm Toán](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-k%E1%BA%BF-ki%E1%BB%83m-thu%E1%BA%BF?hsLang=vi#ngh%E1%BB%81-ki%E1%BB%83m-to%C3%A1n)
    - [Các cuộc thi chuyên ngành Kế Kiểm](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-k%E1%BA%BF-ki%E1%BB%83m-thu%E1%BA%BF?hsLang=vi#c%C3%A1c-cu%E1%BB%99c-thi-chuy%C3%AAn-ng%C3%A0nh-k%E1%BA%BF-ki%E1%BB%83m)
    - [Làm gì để phát triển kĩ năng và chuyên môn trong ngành Kế Kiểm Thuế](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-k%E1%BA%BF-ki%E1%BB%83m-thu%E1%BA%BF?hsLang=vi#l%C3%A0m-g%C3%AC-%C4%91%E1%BB%83-ph%C3%A1t-tri%E1%BB%83n-k%C4%A9-n%C4%83ng-v%C3%A0-chuy%C3%AAn-m%C3%B4n-trong-ng%C3%A0nh-k%E1%BA%BF-ki%E1%BB%83m-thu%E1%BA%BF)
    - [Chia sẻ từ các chuyên gia](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-k%E1%BA%BF-ki%E1%BB%83m-thu%E1%BA%BF?hsLang=vi#chia-s%E1%BA%BB-t%E1%BB%AB-c%C3%A1c-chuy%C3%AAn-gia)
- [Nghề nghiệp và kinh nghiệm thi tuyển trong lĩnh vực Tài Chính](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-t%C3%A0i-ch%C3%ADnh?hsLang=vi#main-content)

    - [Các nghề nghiệp phổ biến trong ngành Tài Chính](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-t%C3%A0i-ch%C3%ADnh?hsLang=vi#c%C3%A1c-ngh%E1%BB%81-nghi%E1%BB%87p-ph%E1%BB%95-bi%E1%BA%BFn-trong-ng%C3%A0nh-t%C3%A0i-ch%C3%ADnh)
    - [Các loại hình doanh nghiệp trong nền kinh tế](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-t%C3%A0i-ch%C3%ADnh?hsLang=vi#c%C3%A1c-lo%E1%BA%A1i-h%C3%ACnh-doanh-nghi%E1%BB%87p-trong-n%E1%BB%81n-kinh-t%E1%BA%BF)
    - [Các cuộc thi chuyên ngành Tài Chính](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-t%C3%A0i-ch%C3%ADnh?hsLang=vi#c%C3%A1c-cu%E1%BB%99c-thi-chuy%C3%AAn-ng%C3%A0nh-t%C3%A0i-ch%C3%ADnh)
    - [Chia sẻ từ chuyên gia](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-t%C3%A0i-ch%C3%ADnh?hsLang=vi#chia-s%E1%BA%BB-t%E1%BB%AB-chuy%C3%AAn-gia)
    - [Làm gì để phát triển kĩ năng và chuyên môn trong ngành Tài Chính](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-t%C3%A0i-ch%C3%ADnh?hsLang=vi#l%C3%A0m-g%C3%AC-%C4%91%E1%BB%83-ph%C3%A1t-tri%E1%BB%83n-k%C4%A9-n%C4%83ng-v%C3%A0-chuy%C3%AAn-m%C3%B4n-trong-ng%C3%A0nh-t%C3%A0i-ch%C3%ADnh)
- [Kinh Nghiệm Học & Thi Chứng Chỉ Kế Toán Quản Trị Hoa Kỳ CMA](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-h%E1%BB%8Dc-thi-ch%E1%BB%A9ng-ch%E1%BB%89-k%E1%BA%BF-to%C3%A1n-qu%E1%BA%A3n-tr%E1%BB%8B-hoa-k%E1%BB%B3-cma?hsLang=vi#main-content)

    - [Chủ đề 1: Kinh nghiệm học tập chứng chỉ CMA](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-h%E1%BB%8Dc-thi-ch%E1%BB%A9ng-ch%E1%BB%89-k%E1%BA%BF-to%C3%A1n-qu%E1%BA%A3n-tr%E1%BB%8B-hoa-k%E1%BB%B3-cma?hsLang=vi#ch%E1%BB%A7-%C4%91%E1%BB%81-1-kinh-nghi%E1%BB%87m-h%E1%BB%8Dc-t%E1%BA%ADp-ch%E1%BB%A9ng-ch%E1%BB%89-cma)
    - [Chủ đề 2: Kinh nghiệm thi chứng chỉ CMA](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-h%E1%BB%8Dc-thi-ch%E1%BB%A9ng-ch%E1%BB%89-k%E1%BA%BF-to%C3%A1n-qu%E1%BA%A3n-tr%E1%BB%8B-hoa-k%E1%BB%B3-cma?hsLang=vi#ch%E1%BB%A7-%C4%91%E1%BB%81-2-kinh-nghi%E1%BB%87m-thi-ch%E1%BB%A9ng-ch%E1%BB%89-cma)
- [Hỗ trợ học viên IFRS và các câu hỏi thường gặp](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-ifrs-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p?hsLang=vi)

- [Home](http://sapp.edu.vn/)
- [Khóa học](http://sapp.edu.vn/khoa-hoc) 
    - [Khoá học ACCA](https://sapp.edu.vn/acca/)
    - [Khoá học CFA](https://sapp.edu.vn/khoa-hoc-cfa/)
    - [Khoá học CMA](https://sapp.edu.vn/khoa-hoc-cma/)
    - [CertIFR - Lập BCTC Chuẩn IFRS Online](https://sapp.edu.vn/certifr-lap-bctc-chuan-ifrs/)
    - [Luyện thi BIG4 cấp tốc](https://sapp.edu.vn/khoa-luyen-thi-big4-cap-toc-sapp-academy/)
- Blog 
    - [ACCA](https://blog.sapp.edu.vn/acca)
    - [CFA](https://blog.sapp.edu.vn/cfa)
    - [CMA](https://sapp.edu.vn/blog/bai-viet-cma/)
    - [CertIFR - Lập BCTC chuẩn IFRS](https://blog.sapp.edu.vn/certifr)
    - [BIG4](https://blog.sapp.edu.vn/tuyendungbig4)
    - [Kiểm toán thực hành trên Excel](https://blog.sapp.edu.vn/kiem-toan-thuc-hanh-tren-excel)
- [Tài liệu](http://sapp.edu.vn/tai-lieu/)
- [Liên hệ](http://sapp.edu.vn/lien-he/)

[![logo SAPP Academy - ACCA - CMA](https://page.sapp.edu.vn/hs-fs/hubfs/logo-sapp-acca-cma-1-1.png?width=500&height=129&name=logo-sapp-acca-cma-1-1.png "logo SAPP Academy - ACCA - CMA")](http://sapp.edu.vn?hsLang=vi)

Copyright © 2026, SAPP Academy - Học viện đào tạo ACCA, CFA, CMA, CGMA