{"id":8201,"date":"2026-04-14T15:25:21","date_gmt":"2026-04-14T08:25:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8201"},"modified":"2026-04-14T15:25:21","modified_gmt":"2026-04-14T08:25:21","slug":"bang-can-doi-ke-toan-theo-thong-tu-200","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/","title":{"rendered":"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch l\u1eadp v\u00e0 ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a v\u00e0ng \u0111\u1ec3 th\u1ea5u hi\u1ec3u s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t th\u1ef1c th\u1ec3 kinh t\u1ebf. V\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Circular 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> hi\u1ec7n \u0111\u1ea1i h\u00f3a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam ti\u1ec7m c\u1eadn qu\u1ed1c t\u1ebf (VFRS), c\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u1ea7n c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 s\u1ef1 chuy\u1ec3n d\u1ecbch n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong b\u00e1o c\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p h\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n nh\u1ea5t v\u1ec1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200, t\u1eeb nguy\u00ean t\u1eafc l\u1eadp, c\u1ea5u tr\u00fac chi ti\u1ebft \u0111\u1ebfn nh\u1eefng c\u1eadp nh\u1eadt tr\u1ecdng y\u1ebfu \u00e1p d\u1ee5ng cho k\u1ef3 k\u1ebf to\u00e1n 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">Index<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Bang_can_doi_ke_toan_theo_Thong_tu_200_la_gi\" >B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Vai_tro_chien_luoc_doi_voi_cac_ben_lien_quan\" >Vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Doi_tuong_va_pham_vi_ap_dung\" >\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m v\u1ecb \u00e1p d\u1ee5ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Cap_nhat_moi_nhat_2026_Lo_trinh_chuyen_doi_tu_Thong_tu_200_sang_Thong_tu_992025TT-BTC\" >C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t 2026: L\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/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:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Su_thay_doi_ve_ten_goi_va_dinh_huong\" >S\u1ef1 thay \u0111\u1ed5i v\u1ec1 t\u00ean g\u1ecdi v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Cac_chi_tieu_moi_can_chu_y_trong_nam_2026\" >C\u00e1c ch\u1ec9 ti\u00eau m\u1edbi c\u1ea7n ch\u00fa \u00fd trong n\u0103m 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Cau_truc_chi_tiet_Bang_can_doi_ke_toan_Mau_B01-DN\" >C\u1ea5u tr\u00fac chi ti\u1ebft B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (M\u1eabu B01-DN)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#_Phan_Tai_san_Nguon_luc_kinh_te\" >\u00a0Ph\u1ea7n T\u00e0i s\u1ea3n: Ngu\u1ed3n l\u1ef1c kinh t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Phan_Nguon_von_Nguon_hinh_thanh_tai_san\" >Ph\u1ea7n Ngu\u1ed3n v\u1ed1n: Ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Nguyen_tac_va_Quy_trinh_lap_bang_can_doi_ke_toan_theo_Thong_tu_200_chuyen_nghiep\" >Nguy\u00ean t\u1eafc v\u00e0 Quy tr\u00ecnh l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 chuy\u00ean nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Cac_nguyen_tac_vang_trong_ke_toan\" >C\u00e1c nguy\u00ean t\u1eafc v\u00e0ng trong k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Quy_trinh_lap_chi_tiet_cho_ky_ke_toan_2026\" >Quy tr\u00ecnh l\u1eadp chi ti\u1ebft cho k\u1ef3 k\u1ebf to\u00e1n 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Huong_dan_xu_ly_cac_chi_tieu_phuc_tap_va_luu_y_phap_ly_dac_biet\" >H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c ch\u1ec9 ti\u00eau ph\u1ee9c t\u1ea1p v\u00e0 l\u01b0u \u00fd ph\u00e1p l\u00fd \u0111\u1eb7c bi\u1ec7t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Tien_va_cac_khoan_tuong_duong_tien_Ma_110\" >Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n (M\u00e3 110)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Tai_san_thieu_cho_xu_ly_va_Cac_khoan_phai_thu_khac\" >T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd v\u00e0 C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Vay_va_no_thue_tai_chinh_Tach_no_den_han_tra\" >Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (T\u00e1ch n\u1ee3 \u0111\u1ebfn h\u1ea1n tr\u1ea3)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Vi_du_thuc_te_ve_su_can_bang_tai_chinh\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 s\u1ef1 c\u00e2n b\u1eb1ng t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Cac_loi_thuong_gap_va_giai_phap_khac_phuc_khi_lap_bao_cao\" >C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c khi l\u1eadp b\u00e1o c\u00e1o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Ket_luan_va_khuyen_nghi\" >Conclusion and recommendations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Giai_dap_thac_mac_ve_bang_can_doi_ke_toan_Thong_tu_200\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 200<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Co_the_su_dung_mau_bang_can_doi_ke_toan_theo_Thong_tu_200_cho_doanh_nghiep_sieu_nho_khong\" >C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 cho doanh nghi\u1ec7p si\u00eau nh\u1ecf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Tai_sao_so_du_tai_khoan_214_Khau_hao_lai_ghi_am_tren_bang_can_doi\" >T\u1ea1i sao s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 214 (Kh\u1ea5u hao) l\u1ea1i ghi \u00e2m tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/#Lam_the_nao_de_xu_ly_cac_khoan_chenh_lech_ty_gia_cuoi_ky\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_can_doi_ke_toan_theo_Thong_tu_200_la_gi\"><\/span><b>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 (hi\u1ec7n nay th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh) l\u00e0 m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh (th\u01b0\u1eddng l\u00e0 cu\u1ed1i qu\u00fd ho\u1eb7c cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh). Kh\u00e1c v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ph\u1ea3n \u00e1nh m\u1ed9t th\u1eddi k\u1ef3, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1ed1ng nh\u01b0 m\u1ed9t b\u1ee9c \u1ea3nh ch\u1ee5p nhanh ph\u1ea3n \u00e1nh t\u0129nh t\u1ea1i c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 lu\u00f4n tu\u00e2n th\u1ee7 ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n v\u00e0 b\u1ea5t bi\u1ebfn:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng t\u00e0i s\u1ea3n = T\u1ed5ng ngu\u1ed3n v\u1ed1n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_chien_luoc_doi_voi_cac_ben_lien_quan\"><\/span><b>Vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ch\u1ee7 doanh nghi\u1ec7p v\u00e0 nh\u00e0 qu\u1ea3n tr\u1ecb: Cung c\u1ea5p c\u00e1i nh\u00ecn \u0111a chi\u1ec1u v\u1ec1 c\u1ea5u tr\u00fac t\u00e0i s\u1ea3n, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 ki\u1ec3m so\u00e1t kh\u1ea3 n\u0103ng thanh kho\u1ea3n \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ho\u1eb7c m\u1edf r\u1ed9ng quy m\u00f4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ch\u1ee7 n\u1ee3: X\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u00e0i ch\u00ednh th\u00f4ng qua c\u00e1c ch\u1ec9 s\u1ed1 n\u1ee3, kh\u1ea3 n\u0103ng ho\u00e0n tr\u1ea3 n\u1ee3 vay v\u00e0 ti\u1ec1m n\u0103ng duy tr\u00ec l\u1ee3i nhu\u1eadn trong t\u01b0\u01a1ng lai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao v\u00e0 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_va_pham_vi_ap_dung\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m v\u1ecb \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf, m\u1ecdi l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n nh\u1ea5t \u0111\u1ecbnh, c\u00f3 th\u1ec3 ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133, tuy nhi\u00ean Th\u00f4ng t\u01b0 200 v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_moi_nhat_2026_Lo_trinh_chuyen_doi_tu_Thong_tu_200_sang_Thong_tu_992025TT-BTC\"><\/span><b>C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t 2026: L\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8204\" aria-describedby=\"caption-attachment-8204\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8204\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Lo-trinh-chuyen-doi-bang-can-doi-ke-toan-theo-Thong-tu-200-sang-Thong-tu-99.jpg\" alt=\"L\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e0n theo Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Lo-trinh-chuyen-doi-bang-can-doi-ke-toan-theo-Thong-tu-200-sang-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Lo-trinh-chuyen-doi-bang-can-doi-ke-toan-theo-Thong-tu-200-sang-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Lo-trinh-chuyen-doi-bang-can-doi-ke-toan-theo-Thong-tu-200-sang-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Lo-trinh-chuyen-doi-bang-can-doi-ke-toan-theo-Thong-tu-200-sang-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Lo-trinh-chuyen-doi-bang-can-doi-ke-toan-theo-Thong-tu-200-sang-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8204\" class=\"wp-caption-text\">L\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e0n theo Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n vi\u00ean chuy\u00ean nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 l\u1ed9 tr\u00ecnh thay th\u1ebf m\u1ed9t ph\u1ea7n Th\u00f4ng t\u01b0 200 b\u1eb1ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb k\u1ef3 k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_thay_doi_ve_ten_goi_va_dinh_huong\"><\/span><b>S\u1ef1 thay \u0111\u1ed5i v\u1ec1 t\u00ean g\u1ecdi v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb k\u1ef3 b\u00e1o c\u00e1o 2026, thu\u1eadt ng\u1eef truy\u1ec1n th\u1ed1ng b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. S\u1ef1 thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ec1 m\u1eb7t ng\u00f4n t\u1eeb m\u00e0 c\u00f2n nh\u1eb1m \u0111\u1ed3ng nh\u1ea5t v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS), gi\u00fap c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam d\u1ec5 d\u00e0ng h\u01a1n trong vi\u1ec7c thu h\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_chi_tieu_moi_can_chu_y_trong_nam_2026\"><\/span><b>C\u00e1c ch\u1ec9 ti\u00eau m\u1edbi c\u1ea7n ch\u00fa \u00fd trong n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u1ea5u tr\u00fac m\u1edbi c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200, c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh s\u00e2u s\u1eafc \u1edf c\u00e1c nh\u00f3m ch\u1ec9 ti\u00eau sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh: C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i ch\u1eb7t ch\u1ebd h\u01a1n d\u1ef1a tr\u00ean m\u1ee5c \u0111\u00edch n\u1eafm gi\u1eef nh\u01b0: Ch\u1ee9ng kho\u00e1n kinh doanh, n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n ho\u1eb7c s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n. \u0110i\u1ec1u n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n t\u1eeb h\u1ee3p \u0111\u1ed3ng: \u0110\u00e2y l\u00e0 m\u1ee5c m\u1edbi thay th\u1ebf cho &#8220;Ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng&#8221;, gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n d\u1ef1a tr\u00ean hi\u1ec7u su\u1ea5t c\u00f4ng vi\u1ec7c \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y n\u1ee3 ph\u1ea3i tr\u1ea3: Y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i t\u00e1ch bi\u1ec7t r\u00f5 r\u00e0ng h\u01a1n gi\u1eefa n\u1ee3 vay g\u1ed1c v\u00e0 ph\u1ea7n l\u00e3i vay t\u00edch l\u0169y ph\u1ea3i tr\u1ea3 trong ng\u1eafn h\u1ea1n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_truc_chi_tiet_Bang_can_doi_ke_toan_Mau_B01-DN\"><\/span><b>C\u1ea5u tr\u00fac chi ti\u1ebft B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (M\u1eabu B01-DN)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><a href=\"https:\/\/drive.google.com\/file\/d\/129d-XKwJGuwuHwLeMx9ajA7TKi64GGNm\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff0000;\">T\u1ea3i M\u1eabu B01-DN<\/span><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf g\u1ed3m hai ph\u1ea7n ch\u00ednh, tr\u00ecnh b\u00e0y theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 t\u00ednh c\u1ea5p thi\u1ebft c\u1ee7a ngu\u1ed3n v\u1ed1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"_Phan_Tai_san_Nguon_luc_kinh_te\"><\/span><b>\u00a0<\/b><b>Ph\u1ea7n T\u00e0i s\u1ea3n: Ngu\u1ed3n l\u1ef1c kinh t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n (M\u00e3 s\u1ed1 100) bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n ho\u1eb7c ti\u00eau d\u00f9ng h\u1ebft trong v\u00f2ng m\u1ed9t n\u0103m ho\u1eb7c m\u1ed9t chu k\u1ef3 kinh doanh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n (110): Bao g\u1ed3m ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u00f3 th\u1eddi h\u1ea1n g\u1ed1c kh\u00f4ng qu\u00e1 3 th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n (120): Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i d\u01b0\u1edbi 12 th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n (130): Chi ti\u1ebft n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i (ghi \u00e2m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng t\u1ed3n kho (140): Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb thu\u1ea7n c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang v\u00e0 th\u00e0nh ph\u1ea9m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n (M\u00e3 s\u1ed1 200) c\u00e1c ngu\u1ed3n l\u1ef1c m\u00e0 doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn s\u1eed d\u1ee5ng tr\u00ean 12 th\u00e1ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (220): G\u1ed3m TSC\u0110 h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh. L\u01b0u \u00fd tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200, ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (Nguy\u00ean gi\u00e1 tr\u1eeb \u0111i Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (230): Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1eafm gi\u1eef \u0111\u1ec3 thu l\u1ee3i t\u1eeb vi\u1ec7c cho thu\u00ea ho\u1eb7c ch\u1edd t\u0103ng gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n (240): T\u1eadp trung ch\u1ee7 y\u1ebfu v\u00e0o chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111ang tri\u1ec3n khai.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_Nguon_von_Nguon_hinh_thanh_tai_san\"><\/span><b>Ph\u1ea7n Ngu\u1ed3n v\u1ed1n: Ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ee3 ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 300) c\u00e1c ngh\u0129a v\u1ee5 m\u00e0 doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 ng\u1eafn h\u1ea1n (310): C\u00e1c kho\u1ea3n n\u1ee3 c\u00f3 th\u1eddi h\u1ea1n d\u01b0\u1edbi 1 n\u0103m nh\u01b0 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, thu\u1ebf ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, l\u01b0\u01a1ng nh\u00e2n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 d\u00e0i h\u1ea1n (330): C\u00e1c kho\u1ea3n vay d\u00e0i h\u1ea1n ng\u00e2n h\u00e0ng, tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 400) ph\u1ea3n \u00e1nh ngu\u1ed3n v\u1ed1n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (411): S\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ef1c t\u1ebf \u0111\u00e3 g\u00f3p t\u00ednh \u0111\u1ebfn ng\u00e0y l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (421): Kho\u1ea3n l\u00e3i t\u00edch l\u0169y sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_va_Quy_trinh_lap_bang_can_doi_ke_toan_theo_Thong_tu_200_chuyen_nghiep\"><\/span><b>Nguy\u00ean t\u1eafc v\u00e0 Quy tr\u00ecnh l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 \u0111i\u1ec1n s\u1ed1 li\u1ec7u, m\u00e0 l\u00e0 qu\u00e1 tr\u00ecnh t\u1ed5ng h\u1ee3p tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c v\u00e0 chuy\u00ean m\u00f4n cao nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_nguyen_tac_vang_trong_ke_toan\"><\/span><b>C\u00e1c nguy\u00ean t\u1eafc v\u00e0ng trong k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c nguy\u00ean t\u1eafc c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c: M\u1ecdi t\u00e0i s\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u00ecnh th\u00e0nh, kh\u00f4ng t\u1ef1 \u00fd \u0111\u00e1nh gi\u00e1 l\u1ea1i tr\u1eeb khi c\u00f3 quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc kh\u00f4ng b\u00f9 tr\u1eeb: Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb gi\u1eefa n\u1ee3 ph\u1ea3i thu v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau. Vi\u1ec7c b\u00f9 tr\u1eeb ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 c\u1ea3 hai quan h\u1ec7 n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng: Doanh nghi\u1ec7p ph\u1ea3i tr\u00edch l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng (gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng n\u1ee3 kh\u00f3 \u0111\u00f2i) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng ph\u1ea3n \u00e1nh qu\u00e1 cao gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_chi_tiet_cho_ky_ke_toan_2026\"><\/span><b>Quy tr\u00ecnh l\u1eadp chi ti\u1ebft cho k\u1ef3 k\u1ebf to\u00e1n 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh l\u1eadp chi ti\u1ebft 5 b\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc s\u1ed1ng c\u00f2n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c. K\u1ebf to\u00e1n ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9, sao k\u00ea ng\u00e2n h\u00e0ng v\u00e0 bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng\/nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: Kh\u00f3a s\u1ed5 v\u00e0 l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh. Ki\u1ec3m tra t\u00ednh c\u00e2n \u0111\u1ed1i c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb lo\u1ea1i 1 \u0111\u1ebfn lo\u1ea1i 9. M\u1ecdi sai s\u00f3t \u1edf b\u01b0\u1edbc n\u00e0y s\u1ebd d\u1eabn \u0111\u1ebfn s\u1ef1 sai l\u1ec7ch d\u00e2y chuy\u1ec1n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh. Bao g\u1ed3m tr\u00edch kh\u1ea5u hao, ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: Ph\u00e2n lo\u1ea1i th\u1eddi h\u1ea1n t\u00e0i s\u1ea3n v\u00e0 n\u1ee3. K\u1ebf to\u00e1n r\u00e0 so\u00e1t chi ti\u1ebft t\u1eebng h\u1ee3p \u0111\u1ed3ng vay ho\u1eb7c b\u00e1n h\u00e0ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n n\u00e0o l\u00e0 ng\u1eafn h\u1ea1n (d\u01b0\u1edbi 12 th\u00e1ng) v\u00e0 ph\u1ea7n n\u00e0o l\u00e0 d\u00e0i h\u1ea1n \u0111\u1ec3 tr\u00ecnh b\u00e0y \u0111\u00fang v\u1ecb tr\u00ed tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5: Ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o v\u00e0 thuy\u1ebft minh. \u0110i\u1ec1n s\u1ed1 li\u1ec7u v\u00e0o m\u1eabu B01-DN v\u00e0 l\u1eadp B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 gi\u1ea3i th\u00edch chi ti\u1ebft c\u00e1c bi\u1ebfn \u0111\u1ed9ng l\u1edbn.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_xu_ly_cac_chi_tieu_phuc_tap_va_luu_y_phap_ly_dac_biet\"><\/span><b>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c ch\u1ec9 ti\u00eau ph\u1ee9c t\u1ea1p v\u00e0 l\u01b0u \u00fd ph\u00e1p l\u00fd \u0111\u1eb7c bi\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8203\" aria-describedby=\"caption-attachment-8203\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8203\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-xu-ly-cac-chi-tieu-phuc-tap-trong-bang-can-doi-ke-toan-theo-Thong-tu-200.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c ch\u1ec9 ti\u00eau ph\u1ee9c t\u1ea1p trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-xu-ly-cac-chi-tieu-phuc-tap-trong-bang-can-doi-ke-toan-theo-Thong-tu-200.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-xu-ly-cac-chi-tieu-phuc-tap-trong-bang-can-doi-ke-toan-theo-Thong-tu-200-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-xu-ly-cac-chi-tieu-phuc-tap-trong-bang-can-doi-ke-toan-theo-Thong-tu-200-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-xu-ly-cac-chi-tieu-phuc-tap-trong-bang-can-doi-ke-toan-theo-Thong-tu-200-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-xu-ly-cac-chi-tieu-phuc-tap-trong-bang-can-doi-ke-toan-theo-Thong-tu-200-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8203\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c ch\u1ec9 ti\u00eau ph\u1ee9c t\u1ea1p trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c t\u1ebf, vi\u1ec7c l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n t\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_va_cac_khoan_tuong_duong_tien_Ma_110\"><\/span><b>Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n (M\u00e3 110)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn gi\u1eefa ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u00f3 k\u1ef3 h\u1ea1n (6 th\u00e1ng, 12 th\u00e1ng) l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n. Th\u1ef1c t\u1ebf, ch\u1ec9 nh\u1eefng kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 k\u1ef3 h\u1ea1n g\u1ed1c kh\u00f4ng qu\u00e1 3 th\u00e1ng m\u1edbi \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o m\u00e3 s\u1ed1 110 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200. C\u00e1c kho\u1ea3n c\u00f2n l\u1ea1i ph\u1ea3i \u0111\u01b0a v\u00e0o \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (M\u00e3 120 ho\u1eb7c 210).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_san_thieu_cho_xu_ly_va_Cac_khoan_phai_thu_khac\"><\/span><b>T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd v\u00e0 C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng kho\u1ea3n t\u00e0i s\u1ea3n thi\u1ebfu h\u1ee5t ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n (TK 1381) c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng. N\u1ebfu \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 v\u1eabn ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, k\u1ebf to\u00e1n ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft v\u1ec1 r\u1ee7i ro m\u1ea5t m\u00e1t t\u00e0i s\u1ea3n n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_va_no_thue_tai_chinh_Tach_no_den_han_tra\"><\/span><b>Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (T\u00e1ch n\u1ee3 \u0111\u1ebfn h\u1ea1n tr\u1ea3)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t kho\u1ea3n vay d\u00e0i h\u1ea1n 5 t\u1ef7, m\u1ed7i n\u0103m tr\u1ea3 g\u1ed1c 1 t\u1ef7. T\u1ea1i ng\u00e0y l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200, k\u1ebf to\u00e1n ph\u1ea3i t\u00e1ch 1 t\u1ef7 \u0111\u1ed3ng s\u1eafp \u0111\u1ebfn h\u1ea1n tr\u1ea3 trong n\u0103m t\u1edbi v\u00e0o m\u1ee5c &#8220;Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n&#8221;, 4 t\u1ef7 c\u00f2n l\u1ea1i gi\u1eef \u1edf m\u1ee5c d\u00e0i h\u1ea1n. Vi\u1ec7c kh\u00f4ng t\u00e1ch b\u1ea1ch s\u1ebd l\u00e0m sai l\u1ec7ch ho\u00e0n to\u00e0n ch\u1ec9 s\u1ed1 thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_su_can_bang_tai_chinh\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 s\u1ef1 c\u00e2n b\u1eb1ng t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed C\u00f4ng ty ABC c\u00f3 t\u1ed5ng t\u00e0i s\u1ea3n l\u00e0 100 t\u1ef7 \u0111\u1ed3ng. Trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu: 60 t\u1ef7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i: 10 t\u1ef7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay ng\u00e2n h\u00e0ng: 20 t\u1ef7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n: 10 t\u1ef7.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u1ea7n Ngu\u1ed3n v\u1ed1n (60 + 10 + 20 + 10 = 100 t\u1ef7) kh\u1edbp tuy\u1ec7t \u0111\u1ed1i v\u1edbi ph\u1ea7n T\u00e0i s\u1ea3n. N\u1ebfu c\u00f3 sai l\u1ec7ch d\u00f9 ch\u1ec9 1 \u0111\u1ed3ng, b\u00e1o c\u00e1o s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_va_giai_phap_khac_phuc_khi_lap_bao_cao\"><\/span><b>C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c khi l\u1eadp b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c sai s\u00f3t \u0111i\u1ec3n h\u00ecnh khi tri\u1ec3n khai b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c khi tri\u1ec3n khai b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>L\u1ed7i sai s\u00f3t ph\u1ed5 bi\u1ebfn<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu<\/b><\/td>\n<td style=\"text-align: center;\"><b>Gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ea5t c\u00e2n b\u1eb1ng T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n sai n\u1ee3\/c\u00f3, s\u00f3t b\u00fat to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh, ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n trung gian (lo\u1ea1i 5 &#8211; 9).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sai l\u1ec7ch s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1eadp nh\u1eadt theo b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 cu\u1ed1i k\u1ef3 n\u0103m tr\u01b0\u1edbc v\u1edbi s\u1ed1 \u0111\u1ea7u k\u1ef3 n\u00e0y tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 tr\u00e1i quy \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thi\u1ebfu bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Duy tr\u00ec s\u1ed5 chi ti\u1ebft kh\u00e1ch h\u00e0ng v\u00e0 ch\u1ec9 b\u00f9 tr\u1eeb khi c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn 3 b\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u00ean tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thi\u1ebfu s\u00f3t trong \u0111\u00e1nh gi\u00e1 r\u1ee7i ro<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp h\u1ed9i \u0111\u1ed3ng \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho v\u00e0 n\u1ee3 kh\u00f3 \u0111\u00f2i tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sai s\u00f3t ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng theo d\u00f5i h\u1ea1n \u0111\u1ecbnh c\u00f2n l\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng theo d\u00f5i th\u1eddi h\u1ea1n thu h\u1ed3i\/thanh to\u00e1n c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng vay, n\u1ee3.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i sai \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sai l\u1ec7ch m\u1ee5c \u0111\u00edch n\u1eafm gi\u1eef t\u00e0i s\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 \u0111\u1ec3 ph\u00e2n lo\u1ea1i l\u1ea1i t\u00e0i kho\u1ea3n 121, 128.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sai t\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng sai t\u1ef7 gi\u00e1 mua\/b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i doanh nghi\u1ec7p giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean nh\u1ea5t.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c l\u1ed7i n\u00eau tr\u00ean th\u00f4ng qua quy tr\u00ecnh so\u00e1t x\u00e9t \u0111\u1ecbnh k\u1ef3 s\u1ebd gi\u00fap k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c 80% th\u1eddi gian \u0111i\u1ec1u ch\u1ec9nh. M\u1ed9t b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 kh\u00f4ng c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu ch\u00ednh l\u00e0 b\u1eb1ng ch\u1ee9ng thuy\u1ebft ph\u1ee5c nh\u1ea5t v\u1ec1 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>Conclusion and recommendations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp v\u00e0 ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 \u00f2i h\u1ecfi s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1eefng ch\u1eafc v\u00e0 s\u1ef1 t\u1ec9 m\u1ec9 trong t\u1eebng con s\u1ed1. B\u01b0\u1edbc sang n\u0103m 2026, khi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd, s\u1ef1 ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh n\u0103ng l\u1ef1c c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n tr\u1ecb t\u1ed1t b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200, n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea9y m\u1ea1nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1: S\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ERP ho\u1eb7c Cloud Accounting \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c tr\u00edch xu\u1ea5t s\u1ed1 li\u1ec7u, gi\u1ea3m thi\u1ec3u sai s\u00f3t con ng\u01b0\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o li\u00ean t\u1ee5c: Th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng t\u01b0 m\u1edbi nh\u01b0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9: Th\u1ef1c hi\u1ec7n \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u h\u00e0ng th\u00e1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 lu\u00f4n \u1edf tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng cho c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t v\u0103n b\u1ea3n n\u1ed9p cho c\u01a1 quan ch\u1ee9c n\u0103ng, m\u00e0 l\u00e0 t\u1ea5m b\u1ea3n \u0111\u1ed3 d\u1eabn \u0111\u01b0\u1eddng cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea7n s\u1ef1 chuy\u00ean s\u00e2u, vi\u1ec7c ph\u1ed1i h\u1ee3p c\u00f9ng \u0111\u1ed9i ng\u0169<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-thue-ngoai\/\"> k\u1ebf to\u00e1n thu\u1ebf b\u00ean ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ho\u1eb7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn, c\u00f3 kinh nghi\u1ec7m s\u1ebd gi\u00fap t\u1ed1i \u01b0u h\u00f3a h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">Contact<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content is moderated by:<\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b> Mr. Le Hoang Tuyen<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of Man, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Source:<\/strong><\/p>\n<ul style=\"text-align: justify;\" data-pm-slice=\"3 3 []\">\n<li>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<li>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 h\u01b0\u1edbng d\u1eabn tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (\u00c1p d\u1ee5ng t\u1eeb 2026).<\/li>\n<li>Lu\u1eadt K\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 88\/2015\/QH13 v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS).<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_bang_can_doi_ke_toan_Thong_tu_200\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 200<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_the_su_dung_mau_bang_can_doi_ke_toan_theo_Thong_tu_200_cho_doanh_nghiep_sieu_nho_khong\"><\/span>C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 cho doanh nghi\u1ec7p si\u00eau nh\u1ecf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 132 \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p mu\u1ed1n chuy\u00ean nghi\u1ec7p h\u00f3a v\u00e0 c\u00f3 k\u1ebf ho\u1ea1ch IPO ho\u1eb7c vay v\u1ed1n l\u1edbn, vi\u1ec7c \u00e1p d\u1ee5ng b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 v\u1eabn \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_sao_so_du_tai_khoan_214_Khau_hao_lai_ghi_am_tren_bang_can_doi\"><\/span>T\u1ea1i sao s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 214 (Kh\u1ea5u hao) l\u1ea1i ghi \u00e2m tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u00ec \u0111\u00e2y l\u00e0 t\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u00e0i s\u1ea3n. Vi\u1ec7c ghi \u00e2m nh\u1eb1m gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc th\u1ea5y \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1 th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_xu_ly_cac_khoan_chenh_lech_ty_gia_cuoi_ky\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tK\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o. Ch\u00eanh l\u1ec7ch n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 cho doanh nghi\u1ec7p si\u00eau nh\u1ecf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p si\u00eau nh\u1ecf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 132 \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a. 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Vi\u1ec7c ghi \u00e2m nh\u1eb1m gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc th\u1ea5y \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1 th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"K\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o. Ch\u00eanh l\u1ec7ch n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch l\u1eadp v\u00e0 ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a v\u00e0ng \u0111\u1ec3 th\u1ea5u hi\u1ec3u s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t th\u1ef1c [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8202,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=8201"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8201\/revisions"}],"predecessor-version":[{"id":8205,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8201\/revisions\/8205"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8202"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}