{"id":9967,"date":"2026-09-21T10:56:10","date_gmt":"2026-09-21T03:56:10","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9967"},"modified":"2026-09-21T10:56:10","modified_gmt":"2026-09-21T03:56:10","slug":"hach-toan-khoan-chenh-lech-ty-gia-hoi-doai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/","title":{"rendered":"H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 l\u00e0 nghi\u1ec7p v\u1ee5 m\u00e0 k\u1ebf to\u00e1n c\u1ee7a m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec1u ph\u1ea3i x\u1eed l\u00fd nh\u01b0ng c\u0169ng l\u00e0 nghi\u1ec7p v\u1ee5 d\u1ec5 ghi sai nh\u1ea5t khi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi. <\/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;\"> quy \u0111\u1ecbnh k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 413 &#8211; Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i M\u1ee5c B Ph\u1ee5 l\u1ee5c II, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn hai c\u00e1ch h\u1ea1ch to\u00e1n: d\u00f9ng t\u1ef7 gi\u00e1 ghi s\u1ed5 v\u00e0 d\u00f9ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00fat to\u00e1n, nguy\u00ean t\u1eafc x\u1eed l\u00fd cu\u1ed1i k\u1ef3 v\u00e0 c\u00e1ch s\u1eeda s\u1ed5 khi c\u00f3 sai s\u00f3t.<\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Vi_sao_can_chuan_hoa_cach_hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_theo_Thong_tu_99\" >V\u00ec sao c\u1ea7n chu\u1ea9n h\u00f3a c\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 99?<\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Can_cu_phap_ly_de_hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_phat_sinh_trong_ky\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_khi_su_dung_ty_gia_ghi_so\" >H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_khi_mua_vat_tu_hang_hoa_TSCD_dich_vu_thanh_toan_bang_ngoai_te\" >H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Mua_chiu_vay_hoac_nhan_no_noi_bo_bang_ngoai_te\" >Mua ch\u1ecbu, vay ho\u1eb7c nh\u1eadn n\u1ee3 n\u1ed9i b\u1ed9 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_khi_ung_truoc_tien_cho_nguoi_ban_bang_ngoai_te\" >H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Thanh_toan_no_phai_tra_bang_ngoai_te\" >Thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Doanh_thu_thu_nhap_khac_bang_ngoai_te_va_nhan_truoc_tien_cua_nguoi_mua\" >Doanh thu, thu nh\u1eadp kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua<\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Thu_tien_no_phai_thu_bang_ngoai_te\" >Thu ti\u1ec1n n\u1ee3 ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Cho_vay_dau_tu_bang_ngoai_te\" >Cho vay, \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Ky_quy_ky_cuoc_bang_ngoai_te\" >K\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_khi_su_dung_ty_gia_giao_dich_thuc_te\" >H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Thoi_diem_ghi_nhan_chenh_lech_ty_gia\" >Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Cuoi_ky_khong_con_so_du_nguyen_te_ket_chuyen_vao_doanh_thu_hoac_chi_phi_tai_chinh\" >Cu\u1ed1i k\u1ef3 kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7: k\u1ebft chuy\u1ec3n v\u00e0o doanh thu ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh<\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Cuoi_ky_con_so_du_nguyen_te_danh_gia_lai_cac_khoan_muc_tien_te_co_goc_ngoai_te\" >Cu\u1ed1i k\u1ef3 c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7: \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Bang_tong_hop_hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_vao_TK_515_va_TK_635\" >B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0o TK 515 v\u00e0 TK 635<\/a><\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Sua_so_khi_hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_sai_sot_theo_Luat_Ke_toan_2015\" >S\u1eeda s\u1ed5 khi h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i sai s\u00f3t theo Lu\u1eadt K\u1ebf to\u00e1n 2015<\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#5_sai_sot_thuong_gap_khi_hach_toan_khoan_chenh_lech_ty_gia_hoi_doai\" >5 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#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-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Cau_hoi_thuong_gap_ve_hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_phat_sinh_trong_ky\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3<\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_theo_Thong_tu_99_ap_dung_cho_nhung_don_vi_nao\" >H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 99 \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0o?\u00a0<\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Lai_lo_chenh_lech_ty_gia_phat_sinh_khi_thanh_toan_ngoai_te_duoc_ghi_vao_tai_khoan_nao\" >L\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh khi thanh to\u00e1n ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/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\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Khi_nhan_truoc_tien_cua_nguoi_mua_bang_ngoai_te_ghi_nhan_theo_ty_gia_nao\" >Khi nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua b\u1eb1ng ngo\u1ea1i t\u1ec7, ghi nh\u1eadn theo t\u1ef7 gi\u00e1 n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Cuoi_ky_ke_toan_khoan_muc_con_so_du_nguyen_te_thi_xu_ly_the_nao\" >Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, kho\u1ea3n m\u1ee5c c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Phat_hien_sai_sot_sau_khi_da_nop_bao_cao_tai_chinh_nam_thi_sua_so_the_nao\" >Ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m th\u00ec s\u1eeda s\u1ed5 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/#Sua_so_ke_toan_co_duoc_tay_xoa_so_lieu_ghi_sai_khong\" >S\u1eeda s\u1ed5 k\u1ebf to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a s\u1ed1 li\u1ec7u ghi sai kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_chuan_hoa_cach_hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_theo_Thong_tu_99\"><\/span><b>V\u00ec sao c\u1ea7n chu\u1ea9n h\u00f3a c\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 99?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 l\u00e0 ghi nh\u1eadn ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u1ee7a c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (TK 515) khi l\u00e3i ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (TK 635) khi l\u1ed7, theo h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u00e0i kho\u1ea3n 413 t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n n\u1eafm ba \u0111i\u1ec3m c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i \u0111\u00fang t\u00e0i kho\u1ea3n:<\/b><span style=\"font-weight: 400;\"> Exchange rate gains are recorded in account 515, exchange rate losses are recorded in account 635.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p:<\/b><span style=\"font-weight: 400;\"> C\u00e1ch h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c doanh nghi\u1ec7p d\u00f9ng t\u1ef7 gi\u00e1 ghi s\u1ed5 hay t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 ghi b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n, b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng b\u1ecf b\u01b0\u1edbc cu\u1ed1i k\u1ef3:<\/b><span style=\"font-weight: 400;\"> T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n ho\u1eb7c \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecdn sai ph\u01b0\u01a1ng ph\u00e1p ngay t\u1eeb \u0111\u1ea7u s\u1ebd k\u00e9o theo sai c\u1ea3 chu\u1ed7i b\u00fat to\u00e1n ph\u00eda sau. V\u00ec v\u1eady, h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00fang chu\u1ea9n kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_de_hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_phat_sinh_trong_ky\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9969\" aria-describedby=\"caption-attachment-9969\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9969\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-de-hach-toan-khoan-chenh-lech-ty-gia-hoi-doai-phat-sinh-trong-ky.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-de-hach-toan-khoan-chenh-lech-ty-gia-hoi-doai-phat-sinh-trong-ky.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-de-hach-toan-khoan-chenh-lech-ty-gia-hoi-doai-phat-sinh-trong-ky-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-de-hach-toan-khoan-chenh-lech-ty-gia-hoi-doai-phat-sinh-trong-ky-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-de-hach-toan-khoan-chenh-lech-ty-gia-hoi-doai-phat-sinh-trong-ky-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-de-hach-toan-khoan-chenh-lech-ty-gia-hoi-doai-phat-sinh-trong-ky-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9969\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 danh s\u00e1ch c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1i M\u1ee5c B Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, t\u00e0i kho\u1ea3n 413 &#8211; Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u00f3 k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh ri\u00eang. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, doanh nghi\u1ec7p h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 theo hai tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean C\u00f3 TK ti\u1ec1n, b\u00ean C\u00f3 TK n\u1ee3 ph\u1ea3i thu, b\u00ean TK n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Book exchange rate<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Actual exchange rate<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1ch ghi nh\u1eadn ch\u00eanh l\u1ec7ch<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh l\u00e3i TK 515 ho\u1eb7c l\u1ed7 TK 635 ngay trong t\u1eebng b\u00fat to\u00e1n nghi\u1ec7p v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch ho\u1eb7c \u0111\u1ecbnh k\u1ef3, t\u00f9y \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 h\u01b0\u1edbng d\u1eabn ri\u00eang trong n\u1ed9i dung \u0111\u01b0\u1ee3c tr\u00edch<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n (n\u1ebfu kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7) ho\u1eb7c \u0111\u00e1nh gi\u00e1 l\u1ea1i (n\u1ebfu c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o tr\u01b0\u1edbc khi ghi s\u1ed5, v\u00ec hai tr\u01b0\u1eddng h\u1ee3p c\u00f3 b\u00fat to\u00e1n v\u00e0 c\u00e1ch x\u1eed l\u00fd cu\u1ed1i k\u1ef3 kh\u00e1c nhau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_khi_su_dung_ty_gia_ghi_so\"><\/span><b>H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p (1) \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p d\u00f9ng <\/span><b>t\u1ef7 gi\u00e1 ghi s\u1ed5<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean C\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n, b\u00ean C\u00f3 t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7. C\u00e1c nghi\u1ec7p v\u1ee5 d\u01b0\u1edbi \u0111\u00e2y theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 99.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_khi_mua_vat_tu_hang_hoa_TSCD_dich_vu_thanh_toan_bang_ngoai_te\"><\/span><b>H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, h\u1ea1ch kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 627, 641, 642,&#8230; (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> TK 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 111, 112 (theo t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n TK 111, 112)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> TK 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh):<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p mua v\u1eadt t\u01b0 tr\u1ecb gi\u00e1 1.000 USD, thanh to\u00e1n ngay t\u1eeb TK 112. T\u1ef7 gi\u00e1 ghi s\u1ed5 TK 112 l\u00e0 26.000 VN\u0110\/USD, t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch l\u00e0 26.300 VN\u0110\/USD.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 152: 26.300.000 VN\u0110<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 112: 26.000.000 VN\u0110<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 515: 300.000 VN\u0110 (l\u00e3i t\u1ef7 gi\u00e1)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf l\u00e0 25.900 VN\u0110\/USD, doanh nghi\u1ec7p ghi N\u1ee3 TK 152 l\u00e0 25.900.000 VN\u0110, N\u1ee3 TK 635 l\u00e0 100.000 VN\u0110 (l\u1ed7 t\u1ef7 gi\u00e1) v\u00e0 C\u00f3 TK 112 l\u00e0 26.000.000 VN\u0110.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mua_chiu_vay_hoac_nhan_no_noi_bo_bang_ngoai_te\"><\/span><b>Mua ch\u1ecbu, vay ho\u1eb7c nh\u1eadn n\u1ee3 n\u1ed9i b\u1ed9 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p ch\u01b0a thanh to\u00e1n ti\u1ec1n, khi vay ho\u1eb7c nh\u1eadn n\u1ee3 n\u1ed9i b\u1ed9 b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch \u0111\u1ec3 ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 111, 112, 152, 153, 156, 211, 627, 641, 642&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 331, 341,&#8230;<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_khi_ung_truoc_tien_cho_nguoi_ban_bang_ngoai_te\"><\/span><b>H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nghi\u1ec7p v\u1ee5 n\u00e0y c\u00f3 hai b\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1 &#8211; Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\"> theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> TK 331 &#8211; Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> TK 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 111, 112 (theo t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n TK 111, 112)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> TK 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2 &#8211; Khi nh\u1eadn v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 t\u1eeb ng\u01b0\u1eddi b\u00e1n<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p ph\u1ea3n \u00e1nh theo nguy\u00ean t\u1eafc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n ngo\u1ea1i t\u1ec7 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc:<\/span><\/i><span style=\"font-weight: 400;\"> ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i <\/span><b>th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\">. N\u1ee3 c\u00e1c TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 627, 641, 642,&#8230;; N\u1ee3 TK 133 (n\u1ebfu c\u00f3); C\u00f3 TK 331 (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Ph\u1ea7n c\u00f2n n\u1ee3 ch\u01b0a thanh to\u00e1n:<\/span><\/i><span style=\"font-weight: 400;\"> ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i <\/span><b>th\u1eddi \u0111i\u1ec3m nh\u1eadn<\/b><span style=\"font-weight: 400;\"> h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, TSC\u0110. N\u1ee3 c\u00e1c TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 627, 641, 642,&#8230;; N\u1ee3 TK 133 (n\u1ebfu c\u00f3); C\u00f3 TK 331 (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thanh_toan_no_phai_tra_bang_ngoai_te\"><\/span><b>Thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 (n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, n\u1ee3 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh,&#8230;), k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 331, 338, 341,&#8230; (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n t\u1eebng TK n\u1ee3 ph\u1ea3i tr\u1ea3)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 111, 112 (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n TK 111, 112)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> TK 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_thu_nhap_khac_bang_ngoai_te_va_nhan_truoc_tien_cua_nguoi_mua\"><\/span><b>Doanh thu, thu nh\u1eadp kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Khi ph\u00e1t sinh doanh thu, thu nh\u1eadp kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span style=\"font-weight: 400;\">, c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, ghi: N\u1ee3 c\u00e1c TK 111, 112, 131&#8230;; C\u00f3 c\u00e1c TK 511, 711,&#8230;; C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Khi nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 cung c\u1ea5p v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi nh\u1eadn ti\u1ec1n: Ph\u1ea3n \u00e1nh theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc. N\u1ee3 c\u00e1c TK 111, 112; C\u00f3 TK 131 &#8211; Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi chuy\u1ec3n giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc: Ghi nh\u1eadn theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc. N\u1ee3 TK 131; C\u00f3 c\u00e1c TK 511, 711; C\u00f3 TK 3331 (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi chuy\u1ec3n giao, ph\u1ea7n ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n: ghi nh\u1eadn theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu, thu nh\u1eadp. N\u1ee3 TK 131; C\u00f3 c\u00e1c TK 511, 711; C\u00f3 TK 3331 (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tien_no_phai_thu_bang_ngoai_te\"><\/span><b>Thu ti\u1ec1n n\u1ee3 ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n n\u1ee3 ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7 (n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ph\u1ea3i thu kh\u00e1c,&#8230;), vi\u1ec7c h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 111, 112 (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> TK 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 131, 138,&#8230; (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n t\u1eebng TK n\u1ee3 ph\u1ea3i thu)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> TK 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i)<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cho_vay_dau_tu_bang_ngoai_te\"><\/span><b>Cho vay, \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cho vay, \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 121, 128, 221, 222, 228 (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 111, 112 (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n TK 111, 112)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i)<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ky_quy_ky_cuoc_bang_ngoai_te\"><\/span><b>K\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi mang ngo\u1ea1i t\u1ec7 \u0111i k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> TK 244 \u2013 K\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> TK 635 (n\u1ebfu l\u1ed7)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 111, 112 (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> TK 515 (n\u1ebfu l\u00e3i)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u1eadn l\u1ea1i ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 111, 112 (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi nh\u1eadn l\u1ea1i)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> TK 635 (n\u1ebfu l\u1ed7)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> TK 244 (t\u1ef7 gi\u00e1 ghi s\u1ed5 TK 244 c\u1ee7a t\u1eebng kho\u1ea3n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> TK 515 (n\u1ebfu l\u00e3i)<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_khi_su_dung_ty_gia_giao_dich_thuc_te\"><\/span><b>H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p (2) \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p d\u00f9ng <\/span><b>t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n v\u1ed1n b\u1eb1ng ti\u1ec1n, b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_ghi_nhan_chenh_lech_ty_gia\"><\/span><b>Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n <\/span><b>t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch ho\u1eb7c \u0111\u1ecbnh k\u1ef3<\/b><span style=\"font-weight: 400;\">, t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, k\u1ebf to\u00e1n ph\u1ea3i x\u1eed l\u00fd theo m\u1ed9t trong hai nh\u00e1nh d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cuoi_ky_khong_con_so_du_nguyen_te_ket_chuyen_vao_doanh_thu_hoac_chi_phi_tai_chinh\"><\/span><b>Cu\u1ed1i k\u1ef3 kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7: k\u1ebft chuy\u1ec3n v\u00e0o doanh thu ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 <\/span><b>kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh khi h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>K\u1ebft chuy\u1ec3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 111, 112, 128, 228, 131, 138, 331, 341,&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> TK 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>K\u1ebft chuy\u1ec3n l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3<\/b><span style=\"font-weight: 400;\"> TK 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Have<\/b><span style=\"font-weight: 400;\"> c\u00e1c TK 111, 112, 128, 228, 131, 138, 331, 341,&#8230;<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cuoi_ky_con_so_du_nguyen_te_danh_gia_lai_cac_khoan_muc_tien_te_co_goc_ngoai_te\"><\/span><b>Cu\u1ed1i k\u1ef3 c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7: \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 <\/span><b>c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n. C\u00e1ch l\u00e0m l\u00e0 l\u1ea5y s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c nh\u00e2n v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n v\u1edbi t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ea3 k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u00ecnh tr\u1ea1ng kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3<\/b><\/td>\n<td style=\"text-align: center;\"><b>Vi\u1ec7c k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 v\u00e0o TK 515 (l\u00e3i) ho\u1eb7c TK 635 (l\u1ed7)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c theo c\u00e1ch t\u00ednh n\u00eau tr\u00ean<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_vao_TK_515_va_TK_635\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0o TK 515 v\u00e0 TK 635<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9970\" aria-describedby=\"caption-attachment-9970\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9970\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-tong-hop-hach-toan-khoan-chenh-lech-ty-gia-hoi-doai-theo-Thong-tu-99.jpg\" alt=\"B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-tong-hop-hach-toan-khoan-chenh-lech-ty-gia-hoi-doai-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-tong-hop-hach-toan-khoan-chenh-lech-ty-gia-hoi-doai-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-tong-hop-hach-toan-khoan-chenh-lech-ty-gia-hoi-doai-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-tong-hop-hach-toan-khoan-chenh-lech-ty-gia-hoi-doai-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-tong-hop-hach-toan-khoan-chenh-lech-ty-gia-hoi-doai-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9970\" class=\"wp-caption-text\">B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc chung khi h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u00e0 <\/span><b>l\u00e3i v\u00e0o TK 515, l\u1ed7 v\u00e0o TK 635<\/b><span style=\"font-weight: 400;\">. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p v\u1ecb tr\u00ed ghi nh\u1eadn \u1edf t\u1eebng nghi\u1ec7p v\u1ee5 theo tr\u01b0\u1eddng h\u1ee3p (1):<\/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 h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0o TK 515 v\u00e0 TK 635.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nghi\u1ec7p v\u1ee5 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit side\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e3i\/l\u1ed7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 tr\u1ea3 ngay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 627,641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ed7: N\u1ee3 TK 635<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u00e3i: C\u00f3 TK 515<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u1ee8ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 331<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ed7: N\u1ee3 TK 635<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u00e3i: C\u00f3 TK 515<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 331, 338, 341<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ed7: N\u1ee3 TK 635<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u00e3i: C\u00f3 TK 515<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu ti\u1ec1n n\u1ee3 ph\u1ea3i thu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 131, 138<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ed7: N\u1ee3 TK 635<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u00e3i: C\u00f3 TK 515<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cho vay, \u0111\u1ea7u t\u01b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 121, 128, 221, 222, 228<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ed7: N\u1ee3 TK 635<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u00e3i: N\u1ee3 TK 515<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c v\u00e0 nh\u1eadn l\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 244 \/ TK 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 111, 112 \/ TK 244<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ed7: N\u1ee3 TK 635<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u00e3i: C\u00f3 TK 515<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sua_so_khi_hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_sai_sot_theo_Luat_Ke_toan_2015\"><\/span><b>S\u1eeda s\u1ed5 khi h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i sai s\u00f3t theo Lu\u1eadt K\u1ebf to\u00e1n 2015<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i li\u00ean quan \u0111\u1ebfn nhi\u1ec1u t\u00e0i kho\u1ea3n v\u00e0 nhi\u1ec1u m\u1ee9c t\u1ef7 gi\u00e1, n\u00ean sai s\u00f3t tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00e1 ph\u1ed5 bi\u1ebfn. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 27 Lu\u1eadt K\u1ebf to\u00e1n 2015<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh khi ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u00f3 sai s\u00f3t th\u00ec <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a l\u00e0m m\u1ea5t d\u1ea5u v\u1ebft<\/b><span style=\"font-weight: 400;\"> th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi sai m\u00e0 ph\u1ea3i s\u1eeda ch\u1eefa theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi c\u1ea3i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> G\u1ea1ch m\u1ed9t \u0111\u01b0\u1eddng th\u1eb3ng v\u00e0o ch\u1ed7 sai v\u00e0 ghi s\u1ed1 ho\u1eb7c ch\u1eef \u0111\u00fang \u1edf ph\u00eda tr\u00ean, c\u00f3 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean c\u1ea1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi s\u1ed1 \u00e2m:<\/b><span style=\"font-weight: 400;\"> Ghi l\u1ea1i s\u1ed1 sai b\u1eb1ng m\u1ef1c \u0111\u1ecf ho\u1eb7c ghi l\u1ea1i s\u1ed1 sai trong d\u1ea5u ngo\u1eb7c \u0111\u01a1n, sau \u0111\u00f3 ghi l\u1ea1i s\u1ed1 \u0111\u00fang, c\u00f3 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean c\u1ea1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi \u0111i\u1ec1u ch\u1ec9nh:<\/b><span style=\"font-weight: 400;\"> L\u1eadp &#8220;ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh&#8221; v\u00e0 ghi th\u00eam s\u1ed1 ch\u00eanh l\u1ec7ch cho \u0111\u00fang.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m s\u1eeda s\u1ed5 ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n sai s\u00f3t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e1t hi\u1ec7n tr\u01b0\u1edbc khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c n\u1ed9p<\/b><span style=\"font-weight: 400;\"> cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n: S\u1eeda ch\u1eefa tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e1t hi\u1ec7n sau khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> S\u1eeda ch\u1eefa tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 thuy\u1ebft minh v\u1ec1 vi\u1ec7c s\u1eeda ch\u1eefa n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi s\u1ed5 b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> S\u1eeda ch\u1eefa theo ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 27 Lu\u1eadt K\u1ebf to\u00e1n 2015.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea3 hai ph\u01b0\u01a1ng ph\u00e1p ghi c\u1ea3i ch\u00ednh v\u00e0 ghi s\u1ed1 \u00e2m \u0111\u1ec1u \u0111\u00f2i h\u1ecfi ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng, n\u00ean doanh nghi\u1ec7p ch\u01b0a c\u00f3 nh\u00e2n s\u1ef1 \u0111\u1ee7 chuy\u00ean m\u00f4n \u1edf v\u1ecb tr\u00ed n\u00e0y n\u00ean c\u00e2n nh\u1eafc gi\u1ea3i ph\u00e1p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-truong\/\">hire chief accountant<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 ki\u1ec3m so\u00e1t c\u00e1c b\u00fat to\u00e1n ph\u1ee9c t\u1ea1p nh\u01b0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 b\u1ea3o \u0111\u1ea3m vi\u1ec7c s\u1eeda s\u1ed5 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_sai_sot_thuong_gap_khi_hach_toan_khoan_chenh_lech_ty_gia_hoi_doai\"><\/span><b>5 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a Th\u00f4ng t\u01b0 99, k\u1ebf to\u00e1n n\u00ean \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd n\u0103m l\u1ed7i sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea7m t\u1ef7 gi\u00e1 ghi s\u1ed5 v\u1edbi t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf: Tr\u01b0\u1eddng h\u1ee3p (1) ghi b\u00ean C\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n, b\u00ean C\u00f3 t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i thu, b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo t\u1ef7 gi\u00e1 ghi s\u1ed5. D\u00f9ng nh\u1ea7m t\u1ef7 gi\u00e1 s\u1ebd l\u00e0m sai l\u00e3i, l\u1ed7 t\u1ef7 gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3o chi\u1ec1u l\u00e3i v\u00e0 l\u1ed7: L\u1ed7 t\u1ef7 gi\u00e1 ghi N\u1ee3 TK 635, l\u00e3i t\u1ef7 gi\u00e1 ghi C\u00f3 TK 515. \u0110\u1ea3o hai t\u00e0i kho\u1ea3n l\u00e0m sai l\u1ec7ch c\u1ea3 doanh thu t\u00e0i ch\u00ednh l\u1eabn chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea7m th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 \u1edf nghi\u1ec7p v\u1ee5 \u1ee9ng tr\u01b0\u1edbc: Ph\u1ea7n gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ph\u1ea3i ghi theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc. Ch\u1ec9 ph\u1ea7n c\u00f2n n\u1ee3 m\u1edbi ghi theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, TSC\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t b\u01b0\u1edbc cu\u1ed1i k\u1ef3 \u1edf tr\u01b0\u1eddng h\u1ee3p (2): Kho\u1ea3n m\u1ee5c kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 ph\u1ea3i k\u1ebft chuy\u1ec3n. Kho\u1ea3n m\u1ee5c c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda s\u1ed5 b\u1eb1ng c\u00e1ch t\u1ea9y x\u00f3a ho\u1eb7c s\u1eeda sai n\u0103m: \u0110i\u1ec1u 27 Lu\u1eadt K\u1ebf to\u00e1n 2015 c\u1ea5m t\u1ea9y x\u00f3a l\u00e0m m\u1ea5t d\u1ea5u v\u1ebft v\u00e0 quy \u0111\u1ecbnh r\u00f5 n\u0103m ph\u1ea3i s\u1eeda ch\u1eefa t\u00f9y th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch ngo\u1ea1i t\u1ec7 nh\u01b0ng b\u1ed9 m\u00e1y k\u1ebf to\u00e1n m\u1ecfng, vi\u1ec7c 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;\"> gi\u00fap chu\u1ea9n h\u00f3a quy tr\u00ecnh h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ngay t\u1eeb ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o \u0111\u1ebfn khi l\u1eadp b\u00e1o c\u00e1o, gi\u1ea3m r\u1ee7i ro sai s\u00f3t l\u1eb7p l\u1ea1i qua t\u1eebng k\u1ef3.<\/span><\/p>\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;\">H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC xoay quanh ba \u0111i\u1ec1u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p:<\/b><span style=\"font-weight: 400;\"> T\u1ef7 gi\u00e1 ghi s\u1ed5 (tr\u01b0\u1eddng h\u1ee3p 1) ho\u1eb7c t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf (tr\u01b0\u1eddng h\u1ee3p 2).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi \u0111\u00fang t\u00e0i kho\u1ea3n:<\/b><span style=\"font-weight: 400;\"> L\u00e3i v\u00e0o TK 515, l\u1ed7 v\u00e0o TK 635, \u1edf t\u1eebng nghi\u1ec7p v\u1ee5 mua b\u00e1n, \u1ee9ng tr\u01b0\u1edbc, thanh to\u00e1n, thu n\u1ee3, cho vay, \u0111\u1ea7u t\u01b0 v\u00e0 k\u00fd qu\u1ef9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng b\u1ecf b\u01b0\u1edbc cu\u1ed1i k\u1ef3:<\/b><span style=\"font-weight: 400;\"> K\u1ebft chuy\u1ec3n n\u1ebfu kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7, \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u1ebfu c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 sai s\u00f3t, k\u1ebf to\u00e1n ph\u1ea3i s\u1eeda s\u1ed5 \u0111\u00fang ba ph\u01b0\u01a1ng ph\u00e1p v\u00e0 \u0111\u00fang n\u0103m theo \u0110i\u1ec1u 27 Lu\u1eadt K\u1ebf to\u00e1n 2015.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch ngo\u1ea1i t\u1ec7 nh\u01b0ng ch\u01b0a \u0111\u1ee7 nh\u00e2n s\u1ef1 \u0111\u1ec3 h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd, Qu\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-dich-vu\/\">hire accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1ea1i MAN &#8211; Master Accountant Network. \u0110\u00e2y l\u00e0 c\u00e1ch v\u1eeba t\u1ed1i \u01b0u chi ph\u00ed, v\u1eeba gi\u00fap s\u1ed5 s\u00e1ch tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_phat_sinh_trong_ky\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khoan_chenh_lech_ty_gia_hoi_doai_theo_Thong_tu_99_ap_dung_cho_nhung_don_vi_nao\"><\/span><b>H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 99 \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0o?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf theo \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lai_lo_chenh_lech_ty_gia_phat_sinh_khi_thanh_toan_ngoai_te_duoc_ghi_vao_tai_khoan_nao\"><\/span><b>L\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh khi thanh to\u00e1n ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e3i ghi v\u00e0o TK 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, l\u1ed7 ghi v\u00e0o TK 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nhan_truoc_tien_cua_nguoi_mua_bang_ngoai_te_ghi_nhan_theo_ty_gia_nao\"><\/span><b>Khi nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua b\u1eb1ng ngo\u1ea1i t\u1ec7, ghi nh\u1eadn theo t\u1ef7 gi\u00e1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc. Khi chuy\u1ec3n giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ph\u1ea7n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc ghi theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc. Ph\u1ea7n ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n ghi theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu, thu nh\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cuoi_ky_ke_toan_khoan_muc_con_so_du_nguyen_te_thi_xu_ly_the_nao\"><\/span><b>Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, kho\u1ea3n m\u1ee5c c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede tr\u01b0\u1eddng h\u1ee3p (2), doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c, b\u1eb1ng c\u00e1ch nh\u00e2n v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n v\u1edbi t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ea3 k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_hien_sai_sot_sau_khi_da_nop_bao_cao_tai_chinh_nam_thi_sua_so_the_nao\"><\/span><b>Ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m th\u00ec s\u1eeda s\u1ed5 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eeda ch\u1eefa tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 thuy\u1ebft minh v\u1ec1 vi\u1ec7c s\u1eeda ch\u1eefa n\u00e0y, theo \u0110i\u1ec1u 27 Lu\u1eadt K\u1ebf to\u00e1n 2015.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sua_so_ke_toan_co_duoc_tay_xoa_so_lieu_ghi_sai_khong\"><\/span><b>S\u1eeda s\u1ed5 k\u1ebf to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a s\u1ed1 li\u1ec7u ghi sai kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ph\u1ea3i s\u1eeda theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p: ghi c\u1ea3i ch\u00ednh, ghi s\u1ed1 \u00e2m ho\u1eb7c ghi \u0111i\u1ec1u ch\u1ec9nh. Hai ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ea7u ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00ean c\u1ea1nh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 l\u00e0 nghi\u1ec7p v\u1ee5 m\u00e0 k\u1ebf to\u00e1n c\u1ee7a m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec1u ph\u1ea3i x\u1eed l\u00fd nh\u01b0ng c\u0169ng l\u00e0 nghi\u1ec7p v\u1ee5 d\u1ec5 ghi sai nh\u1ea5t khi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9968,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9967","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\/9967","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=9967"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9967\/revisions"}],"predecessor-version":[{"id":9971,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9967\/revisions\/9971"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9968"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}