{"id":8298,"date":"2026-04-22T15:57:57","date_gmt":"2026-04-22T08:57:57","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8298"},"modified":"2026-04-22T15:57:57","modified_gmt":"2026-04-22T08:57:57","slug":"thong-tu-200-che-do-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/","title":{"rendered":"Th\u00f4ng t\u01b0 200 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u00e0o? Xem ngay"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t v\u0103n b\u1ea3n ph\u00e1p l\u00fd thu\u1ea7n t\u00fay m\u00e0 c\u00f2n l\u00e0 kim ch\u1ec9 nam \u0111\u1ecbnh h\u00ecnh h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i t\u1ea1i Vi\u1ec7t Nam. Thay th\u1ebf ho\u00e0n to\u00e0n Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC, Th\u00f4ng t\u01b0 n\u00e0y mang \u0111\u1ebfn m\u1ed9t t\u01b0 duy k\u1ebf to\u00e1n m\u1edbi: coi tr\u1ecdng b\u1ea3n ch\u1ea5t kinh t\u1ebf h\u01a1n h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd, gi\u00fap doanh nghi\u1ec7p ti\u1ec7m c\u1eadn g\u1ea7n h\u01a1n v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf (IFRS).<\/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\/thong-tu-200-che-do-ke-toan\/#Boi_canh_Thong_tu_2002014TT-BTC\" >B\u1ed1i c\u1ea3nh Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/#Thong_tu_200_ap_dung_cho_doanh_nghiep_nao\" >Th\u00f4ng t\u01b0 200 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/#Doanh_nghiep_thuoc_dien_ap_dung\" >Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/#Doi_tuong_khong_thuoc_pham_vi_dieu_chinh\" >\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/#Nhung_noi_dung_trong_tam_cua_Thong_tu_200\" >Nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a 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-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/#Nguyen_tac_Ban_chat_hon_hinh_thuc\" >Nguy\u00ean t\u1eafc B\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/#He_thong_tai_khoan\" >Account system<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/#Tai_khoan_412_%E2%80%93_Chenh_lech_danh_gia_lai_tai_san\" >T\u00e0i kho\u1ea3n 412 &#8211; Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i 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-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/#So_sanh_giua_Thong_tu_2002014TT-BTC_va_Thong_tu_1332016TT-BTC\" >So s\u00e1nh gi\u1eefa Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/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\/thong-tu-200-che-do-ke-toan\/#Loi_ich_khi_van_hanh_chuan_theo_Thong_tu_200\" >L\u1ee3i \u00edch khi v\u1eadn h\u00e0nh chu\u1ea9n theo Th\u00f4ng t\u01b0 200<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/#Cau_hoi_thuong_gap_ap_dung_Thong_tu_200\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p \u00e1p d\u1ee5ng 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-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-che-do-ke-toan\/#Doanh_nghiep_moi_thanh_lap_nen_chon_Thong_tu_200_hay_Thong_tu_133\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean ch\u1ecdn Th\u00f4ng t\u01b0 200 hay Th\u00f4ng t\u01b0 133?<\/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\/thong-tu-200-che-do-ke-toan\/#Co_duoc_thay_doi_tu_Thong_tu_200_sang_Thong_tu_133_giua_nam_tai_chinh_khong\" >C\u00f3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 133 gi\u1eefa n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng?<\/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\/thong-tu-200-che-do-ke-toan\/#Doanh_nghiep_vi_pham_cac_quy_dinh_ve_chung_tu_so_sach_va_bao_cao_theo_Thong_tu_200_bi_phat_bao_nhieu\" >Doanh nghi\u1ec7p vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 200 b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_Thong_tu_2002014TT-BTC\"><\/span><b>B\u1ed1i c\u1ea3nh Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u00e0o ng\u00e0y 22\/12\/2014, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho c\u00e1c doanh nghi\u1ec7p. S\u1ef1 ra \u0111\u1eddi c\u1ee7a Th\u00f4ng t\u01b0 200 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong vi\u1ec7c \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh k\u1ebf to\u00e1n, trao quy\u1ec1n t\u1ef1 ch\u1ee7 cao h\u01a1n cho doanh nghi\u1ec7p trong vi\u1ec7c thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cTh\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f4ng \u00e1p d\u1ee5ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y kh\u1eb3ng \u0111\u1ecbnh s\u1ef1 t\u00e1ch bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa K\u1ebf to\u00e1n t\u00e0i ch\u00ednh (ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch cung c\u1ea5p th\u00f4ng tin cho nh\u00e0 \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd) v\u00e0 K\u1ebf to\u00e1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_200_ap_dung_cho_doanh_nghiep_nao\"><\/span><b>Th\u00f4ng t\u01b0 200 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8301\" aria-describedby=\"caption-attachment-8301\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8301\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-200_2014_TT-BTC-ap-dung-cho-doanh-nghiep-nao.jpg\" alt=\"Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-200_2014_TT-BTC-ap-dung-cho-doanh-nghiep-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-200_2014_TT-BTC-ap-dung-cho-doanh-nghiep-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-200_2014_TT-BTC-ap-dung-cho-doanh-nghiep-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-200_2014_TT-BTC-ap-dung-cho-doanh-nghiep-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-200_2014_TT-BTC-ap-dung-cho-doanh-nghiep-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8301\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, kh\u00f4ng ph\u1ea3i m\u1ecdi t\u1ed5 ch\u1ee9c \u0111\u1ec1u \u00e1p d\u1ee5ng chung m\u1ed9t ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuoc_dien_ap_dung\"><\/span><b>Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 2, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf (C\u00f4ng ty c\u1ed5 ph\u1ea7n, TNHH, h\u1ee3p danh, t\u01b0 nh\u00e2n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, n\u1ebfu t\u1ef1 nguy\u1ec7n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200 (thay v\u00ec Th\u00f4ng t\u01b0 133) nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_khong_thuoc_pham_vi_dieu_chinh\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c doanh nghi\u1ec7p k\u1ec3 tr\u00ean, Th\u00f4ng t\u01b0 200 c\u0169ng quy \u0111\u1ecbnh r\u00f5 c\u00e1c th\u1ef1c th\u1ec3 kinh t\u1ebf c\u00f3 \u0111\u1eb7c th\u00f9 ri\u00eang s\u1ebd kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a v\u0103n b\u1ea3n n\u00e0y, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p si\u00eau nh\u1ecf: \u00c1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 132\/2018\/TT-BTC \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 tinh g\u1ecdn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p HTX: Th\u1ef1c hi\u1ec7n theo c\u00e1c h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t (v\u00ed d\u1ee5: Th\u00f4ng t\u01b0 24\/2017\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9: Bao g\u1ed3m ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i (\u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_noi_dung_trong_tam_cua_Thong_tu_200\"><\/span><b>Nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a Th\u00f4ng t\u01b0 200<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau minh b\u1ea1ch h\u00f3a s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh doanh nghi\u1ec7p, Th\u00f4ng t\u01b0 200 t\u1eadp trung v\u00e0o c\u00e1c tr\u1ee5 c\u1ed9t c\u1ed1t l\u00f5i t\u1eeb nguy\u00ean t\u1eafc t\u01b0 duy \u0111\u1ebfn ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u1ee5 th\u1ec3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t m\u00e0 m\u1ecdi k\u1ebf to\u00e1n vi\u00ean c\u1ea7n n\u1eafm v\u1eefng:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_Ban_chat_hon_hinh_thuc\"><\/span><b>Nguy\u00ean t\u1eafc B\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc quan tr\u1ecdng nh\u1ea5t. K\u1ebf to\u00e1n ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t giao d\u1ecbch d\u01b0\u1edbi h\u00ecnh th\u1ee9c thu\u00ea t\u00e0i s\u1ea3n nh\u01b0ng b\u1ea3n ch\u1ea5t l\u00e0 mua t\u00e0i s\u1ea3n tr\u1ea3 g\u00f3p th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n nh\u01b0 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_tai_khoan\"><\/span><b>Account system<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 200 cung c\u1ea5p danh m\u1ee5c g\u1ed3m 99 t\u00e0i kho\u1ea3n c\u1ea5p 1. \u0110i\u1ec3m m\u1edbi l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 x\u00e2y d\u1ef1ng c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2, c\u1ea5p 3 \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c m\u1edf s\u1ed5 k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u0103ng k\u00fd m\u1eabu v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh (theo \u0110i\u1ec1u 9).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_412_%E2%80%93_Chenh_lech_danh_gia_lai_tai_san\"><\/span><b>T\u00e0i kho\u1ea3n 412 &#8211; Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 412 \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t khi doanh nghi\u1ec7p c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n do y\u1ebfu t\u1ed1 kh\u00e1ch quan ho\u1eb7c y\u00eau c\u1ea7u nh\u00e0 n\u01b0\u1edbc. Theo \u0110i\u1ec1u 68 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cDoanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 412 khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c khi th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a, h\u1ee3p nh\u1ea5t, chia t\u00e1ch doanh nghi\u1ec7p.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n c\u01a1 b\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng gi\u00e1 tr\u1ecb: N\u1ee3 TK 211 (TSC\u0110) \/ C\u00f3 TK 412.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m gi\u00e1 tr\u1ecb: N\u1ee3 TK 412 \/ C\u00f3 TK 211.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd cu\u1ed1i k\u1ef3: S\u1ed1 d\u01b0 TK 412 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (th\u01b0\u1eddng l\u00e0 k\u1ebft chuy\u1ec3n v\u00e0o v\u1ed1n \u0111i\u1ec1u l\u1ec7 sau khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c).<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n Th\u00f4ng 200.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_giua_Thong_tu_2002014TT-BTC_va_Thong_tu_1332016TT-BTC\"><\/span><b>So s\u00e1nh gi\u1eefa Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa hai th\u00f4ng t\u01b0 n\u00e0y r\u1ea5t ph\u1ed5 bi\u1ebfn. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i.<\/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 so s\u00e1nh gi\u1eefa Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Circular 200<\/b><\/td>\n<td style=\"text-align: center;\"><b>Circular 133<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Business size<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1edbn, ni\u00eam y\u1ebft.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Account system<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft (99 t\u00e0i kho\u1ea3n).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01a1n gi\u1ea3n h\u01a1n ch\u1ec9 63 t\u00e0i kho\u1ea3n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o qu\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c v\u1edbi doanh nghi\u1ec7p ni\u00eam y\u1ebft.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c, ch\u1ec9 khuy\u1ebfn kh\u00edch.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd v\u1ec1 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cho ph\u00e9p linh ho\u1ea1t h\u01a1n trong t\u1ef7 gi\u00e1 ghi s\u1ed5.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Financial reports<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00f2i h\u1ecfi thuy\u1ebft minh chi ti\u1ebft, minh b\u1ea1ch cao.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eabu bi\u1ec3u tinh gi\u1ea3n, d\u1ec5 th\u1ef1c hi\u1ec7n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong khi Th\u00f4ng t\u01b0 133 h\u01b0\u1edbng t\u1edbi vi\u1ec7c gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng h\u00e0nh ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf, t\u1eadp trung v\u00e0o t\u00ednh th\u1ef1c t\u1ebf v\u00e0 d\u1ec5 v\u1eadn h\u00e0nh, th\u00ec Th\u00f4ng t\u01b0 200 l\u1ea1i \u0111\u00f3ng vai tr\u00f2 l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c kh\u1eaft khe h\u01a1n. Th\u00f4ng t\u01b0 200 h\u01b0\u1edbng t\u1edbi s\u1ef1 minh b\u1ea1ch d\u1eef li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_van_hanh_chuan_theo_Thong_tu_200\"><\/span><b>L\u1ee3i \u00edch khi v\u1eadn h\u00e0nh chu\u1ea9n theo Th\u00f4ng t\u01b0 200<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8300\" aria-describedby=\"caption-attachment-8300\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8300\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-khi-van-hanh-chuan-theo-Thong-tu-200.jpg\" alt=\"L\u1ee3i \u00edch khi v\u1eadn h\u00e0nh chu\u1ea9n theo Th\u00f4ng t\u01b0 200\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-khi-van-hanh-chuan-theo-Thong-tu-200.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-khi-van-hanh-chuan-theo-Thong-tu-200-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-khi-van-hanh-chuan-theo-Thong-tu-200-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-khi-van-hanh-chuan-theo-Thong-tu-200-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-khi-van-hanh-chuan-theo-Thong-tu-200-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8300\" class=\"wp-caption-text\">L\u1ee3i \u00edch khi v\u1eadn h\u00e0nh chu\u1ea9n theo Th\u00f4ng t\u01b0 200<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u00fang v\u00e0 \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200 kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n mang l\u1ea1i nh\u1eefng gi\u00e1 tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a b\u1ed9 m\u00e1y qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minh b\u1ea1ch t\u00e0i ch\u00ednh: Gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1edf th\u00e0nh ng\u00f4n ng\u1eef chung \u0111\u1ec3 l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u qu\u1ea3n l\u00fd: H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n chi ti\u1ebft gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb n\u1eafm b\u1eaft s\u00e1t sao d\u00f2ng ti\u1ec1n, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn theo t\u1eebng m\u1ea3ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 Quy\u1ebft to\u00e1n Thu\u1ebf: M\u1eb7c d\u00f9 t\u00e1ch bi\u1ec7t v\u1edbi k\u1ebf to\u00e1n thu\u1ebf, nh\u01b0ng m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u1eefng ch\u1eafc theo Th\u00f4ng t\u01b0 200 l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong l\u1ed9 tr\u00ecnh hi\u1ec7n \u0111\u1ea1i h\u00f3a h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qu\u1ed1c gia, n\u0103m 2026 \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng khi <\/span><a 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\"><b>Circular 99\/2025\/TT-BTC<\/b><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c \u0111i v\u00e0o hi\u1ec7u l\u1ef1c (thay th\u1ebf ho\u00e0n to\u00e0n cho <\/span><a href=\"https:\/\/vbpl.vn\/TW\/Pages\/vbpq-van-ban-goc.aspx?ItemID=66801\" target=\"_blank\" rel=\"noopener\"><b>Circular 200\/2014\/TT-BTC<\/b><\/a><span style=\"font-weight: 400;\">. \u0110\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 ai l\u00e0m ngh\u1ec1 k\u1ebf to\u00e1n, vi\u1ec7c n\u1eafm v\u1eefng b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5 c\u01a1 b\u1ea3n m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<blockquote><p><b>See details:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-dinh-khoan-ke-toan\/\">B\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 99.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua b\u00e0i vi\u1ebft n\u00e0y, hy v\u1ecdng c\u00e1c b\u1ea1n \u0111\u00e3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. M\u1eb7c d\u00f9 c\u00e1c quy \u0111\u1ecbnh m\u1edbi ban \u0111\u1ea7u c\u00f3 th\u1ec3 g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p, nh\u01b0ng v\u1ec1 l\u00e2u d\u00e0i, vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200 s\u1ebd gi\u00fap \u0111em l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3 Th\u00f4ng t\u01b0 200, doanh nghi\u1ec7p c\u1ea7n c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb chu \u0111\u00e1o v\u1ec1 m\u1ecdi m\u1eb7t, t\u1eeb nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 ch\u1ee9ng t\u1eeb cho \u0111\u1ebfn quy tr\u00ecnh lu\u00e2n chuy\u1ec3n v\u00e0 ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3. Doanh nghi\u1ec7p n\u00ean ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0 nh\u00e0 t\u01b0 v\u1ea5n \u0111\u1ec3 tri\u1ec3n khai m\u1ed9t c\u00e1ch khoa h\u1ecdc nh\u01b0ng v\u1eabn linh ho\u1ea1t d\u1ef1a tr\u00ean t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh.<\/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 MAN \u2013 Master Accountant Network<\/a> <\/span><\/strong>\u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3!<\/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>Contact information MAN \u2013 Master Accountant Network<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li aria-level=\"1\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">Email: man@man.net.vn<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Content is moderated by:<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">\u00a0<span style=\"color: #0000ff;\"><b>Mr. Le Hoang Tuyen<\/b><\/span><\/a>\u00a0\u2013 Founder &amp; CEO of Man, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ap_dung_Thong_tu_200\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p \u00e1p d\u1ee5ng 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=\"Doanh_nghiep_moi_thanh_lap_nen_chon_Thong_tu_200_hay_Thong_tu_133\"><\/span>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean ch\u1ecdn Th\u00f4ng t\u01b0 200 hay Th\u00f4ng t\u01b0 133?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn, d\u1ef1 ki\u1ebfn ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n ho\u1eb7c l\u00e0m vi\u1ec7c nhi\u1ec1u v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, h\u00e3y ch\u1ecdn Th\u00f4ng t\u01b0 200. N\u1ebfu l\u00e0 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, mu\u1ed1n \u0111\u01a1n gi\u1ea3n h\u00f3a s\u1ed5 s\u00e1ch \u0111\u1ec3 t\u1eadp trung v\u00e0o kinh doanh, Th\u00f4ng t\u01b0 133 l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1i \u01b0u h\u01a1n.                    <\/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=\"Co_duoc_thay_doi_tu_Thong_tu_200_sang_Thong_tu_133_giua_nam_tai_chinh_khong\"><\/span>C\u00f3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 133 gi\u1eefa n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Vi\u1ec7c thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh v\u00e0 doanh nghi\u1ec7p ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp.                    <\/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=\"Doanh_nghiep_vi_pham_cac_quy_dinh_ve_chung_tu_so_sach_va_bao_cao_theo_Thong_tu_200_bi_phat_bao_nhieu\"><\/span>Doanh nghi\u1ec7p vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 200 b\u1ecb ph\u1ea1t bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP. T\u00f9y m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m, m\u1ee9c ph\u1ea1t ti\u1ec1n c\u00f3 th\u1ec3 dao \u0111\u1ed9ng t\u1eeb 5.000.000\u0111 \u0111\u1ebfn 50.000.000\u0111 (\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c). C\u00e1c l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u01b0: Kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung, \u00e1p d\u1ee5ng sai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u1eb7c l\u00e0m gi\u1ea3 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch s\u1ebd b\u1ecb x\u1eed l\u00fd nghi\u00eam kh\u1eafc.                    <\/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\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean ch\u1ecdn Th\u00f4ng t\u01b0 200 hay Th\u00f4ng t\u01b0 133?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn, d\u1ef1 ki\u1ebfn ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n ho\u1eb7c l\u00e0m vi\u1ec7c nhi\u1ec1u v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, h\u00e3y ch\u1ecdn Th\u00f4ng t\u01b0 200. 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Thay th\u1ebf ho\u00e0n to\u00e0n Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC, Th\u00f4ng t\u01b0 n\u00e0y mang \u0111\u1ebfn m\u1ed9t t\u01b0 duy k\u1ebf to\u00e1n m\u1edbi: coi tr\u1ecdng b\u1ea3n ch\u1ea5t kinh t\u1ebf h\u01a1n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8299,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8298","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\/8298","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=8298"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8298\/revisions"}],"predecessor-version":[{"id":8302,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8298\/revisions\/8302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8299"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}