{"id":10532,"date":"2026-10-21T10:35:06","date_gmt":"2026-10-21T03:35:06","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10532"},"modified":"2026-10-21T11:55:17","modified_gmt":"2026-10-21T04:55:17","slug":"chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/","title":{"rendered":"Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 h\u1ea1ch to\u00e1n v\u00e0o TK n\u00e0o theo Th\u00f4ng t\u01b0 99"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, c\u00f4ng ty c\u00f3 v\u1ed1n g\u00f3p b\u1eb1ng USD hay \u0111\u01a1n v\u1ecb c\u00f3 ph\u1ea7n l\u1edbn doanh thu, chi ph\u00ed ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u01b0\u1eddng ch\u1ecdn ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n. \u0110\u1ebfn k\u1ef3 l\u1eadp b\u00e1o c\u00e1o, k\u1ebf to\u00e1n bu\u1ed9c ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam \u0111\u1ec3 n\u1ed9p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng b\u1ed1. Ngay t\u1ea1i b\u01b0\u1edbc n\u00e0y, c\u00e2u h\u1ecfi g\u1ea7n nh\u01b0 k\u1ef3 n\u00e0o c\u0169ng g\u1eb7p l\u00e0: ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o, tr\u00ecnh b\u00e0y \u1edf ch\u1ec9 ti\u00eau n\u00e0o?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, <\/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\">\ud68c\ub78c 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00e3 thay th\u1ebf khung h\u01b0\u1edbng d\u1eabn c\u0169, v\u00ec v\u1eady k\u1ebf to\u00e1n c\u1ea7n n\u1eafm l\u1ea1i ch\u00ednh x\u00e1c quy \u0111\u1ecbnh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u0103n c\u1ee9 ph\u00e1p l\u00fd, nguy\u00ean t\u1eafc quy \u0111\u1ed5i t\u1eebng nh\u00f3m ch\u1ec9 ti\u00eau, c\u00e1ch ghi nh\u1eadn kho\u1ea3n ch\u00eanh l\u1ec7ch v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda \u0111\u1ec3 b\u1ea1n \u00e1p d\u1ee5ng ngay khi l\u1eadp BCTC.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Vi_sao_phat_sinh_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te\" >V\u00ec sao ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7?<\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te_hach_toan_vao_tai_khoan_nao\" >Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Nguyen_tac_quy_doi_chi_tieu_lam_phat_sinh_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te\" >Nguy\u00ean t\u1eafc quy \u0111\u1ed5i ch\u1ec9 ti\u00eau l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Bang_tom_tat_ty_gia_ap_dung_khi_chuyen_doi\" >B\u1ea3ng t\u00f3m t\u1eaft t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng khi chuy\u1ec3n \u0111\u1ed5i<\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Phuong_phap_ke_toan_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te\" >Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Thu_nhat_Ghi_nhan\" >Th\u1ee9 nh\u1ea5t: Ghi nh\u1eadn<\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Thu_hai_Thuyet_minh\" >Th\u1ee9 hai: Thuy\u1ebft minh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Vi_du_minh_hoa_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te\" >V\u00ed d\u1ee5 minh h\u1ecda ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/a><\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Luu_y_quan_trong_khi_xu_ly_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te\" >L\u01b0u \u00fd quan tr\u1ecdng khi x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Don_vi_tien_te_ghi_tren_hoa_don_co_bat_buoc_la_Dong_Viet_Nam\" >\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 b\u1eaft bu\u1ed9c l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam?<\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Xu_ly_dung_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te_ngay_tu_ky_dau_ap_dung_Thong_tu_99\" >X\u1eed l\u00fd \u0111\u00fang ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 ngay t\u1eeb k\u1ef3 \u0111\u1ea7u \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99<\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Cau_hoi_thuong_gap_ve_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te_co_anh_huong_loi_nhuan_khong\" >Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1ee3i nhu\u1eadn kh\u00f4ng?<\/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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#Doanh_nghiep_dung_VND_lam_don_vi_tien_te_ke_toan_co_phat_sinh_khoan_nay_khong\" >Doanh nghi\u1ec7p d\u00f9ng VND l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n c\u00f3 ph\u00e1t sinh kho\u1ea3n n\u00e0y 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\/ko\/chenh-lech-ty-gia-do-chuyen-doi-bctc-ngoai-te\/#TK_413_co_so_du_No_thi_trinh_bay_the_nao\" >TK 413 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec tr\u00ecnh b\u00e0y th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_phat_sinh_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te\"><\/span><b>V\u00ec sao ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y b\u1eaft ngu\u1ed3n t\u1eeb ngh\u0129a v\u1ee5 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam. C\u0103n c\u1ee9 kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><b><i>C\u00f4ng t\u00e1c k\u1ebf to\u00e1n khi doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam<\/i><\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh mang t\u00ednh ph\u00e1p l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i Vi\u1ec7t Nam l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam. Do \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n sang \u0110\u1ed3ng Vi\u1ec7t Nam theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/i><\/li>\n<\/ul>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, s\u1ed5 s\u00e1ch c\u00f3 th\u1ec3 ghi b\u1eb1ng USD, EUR hay JPY nh\u01b0ng b\u1ed9 BCTC c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd (k\u1ec3 c\u1ea3 b\u1ed9 BCTC \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n) ph\u1ea3i l\u00e0 b\u1ea3n tr\u00ecnh b\u00e0y b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi chuy\u1ec3n \u0111\u1ed5i, Th\u00f4ng t\u01b0 99 kh\u00f4ng \u00e1p m\u1ed9t t\u1ef7 gi\u00e1 duy nh\u1ea5t cho to\u00e0n b\u1ed9 b\u00e1o c\u00e1o. T\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00f9ng t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3; v\u1ed1n g\u00f3p d\u00f9ng t\u1ef7 gi\u00e1 ng\u00e0y g\u00f3p v\u1ed1n; c\u00e1c kho\u1ea3n m\u1ee5c k\u1ebft qu\u1ea3 kinh doanh d\u00f9ng t\u1ef7 gi\u00e1 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch. Do m\u1ed7i nh\u00f3m ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo m\u1ed9t t\u1ef7 gi\u00e1 kh\u00e1c nhau, ph\u01b0\u01a1ng tr\u00ecnh &#8220;T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu&#8221; sau quy \u0111\u1ed5i s\u1ebd kh\u00f4ng c\u00f2n c\u00e2n. Ph\u1ea7n ch\u00eanh l\u1ec7ch l\u00e0m c\u00e2n \u0111\u1ed1i hai v\u1ebf ch\u00ednh l\u00e0 <\/span>ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te_hach_toan_vao_tai_khoan_nao\"><\/span><b>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10538\" aria-describedby=\"caption-attachment-10538\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10538\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-cac-truong-hop-phai-va-khong-phai-nop-Bao-cao-cho-co-quan-thue-Viet-Nam.jpg\" alt=\"Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-cac-truong-hop-phai-va-khong-phai-nop-Bao-cao-cho-co-quan-thue-Viet-Nam.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-cac-truong-hop-phai-va-khong-phai-nop-Bao-cao-cho-co-quan-thue-Viet-Nam-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-cac-truong-hop-phai-va-khong-phai-nop-Bao-cao-cho-co-quan-thue-Viet-Nam-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-cac-truong-hop-phai-va-khong-phai-nop-Bao-cao-cho-co-quan-thue-Viet-Nam-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-cac-truong-hop-phai-va-khong-phai-nop-Bao-cao-cho-co-quan-thue-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10538\" class=\"wp-caption-text\">Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 413 &#8211; Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 tr\u00ecnh b\u00e0y t\u1ea1i ch\u1ec9 ti\u00eau &#8220;Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i&#8221; (M\u00e3 s\u1ed1 417) thu\u1ed9c ph\u1ea7n V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn v\u1ec1 n\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u00e1o c\u00e1o T\u00e0i ch\u00ednh ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ea1i ph\u1ea7n V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (M\u00e3 s\u1ed1 417) ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 413 &#8211; Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p T\u00e0i kho\u1ea3n 413- Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (&#8230;).<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, ch\u1ec9 ti\u00eau n\u00e0y c\u00f2n ph\u1ea3n \u00e1nh kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, \u0111i\u1ec3m 2 kho\u1ea3n 3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC kh\u1eb3ng \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean ch\u1ec9 ti\u00eau &#8220;Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i&#8221; thu\u1ed9c ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb hai c\u0103n c\u1ee9 tr\u00ean, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd 03 \u0111i\u1ec3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng ghi nh\u1eadn v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (TK 515) hay chi ph\u00ed t\u00e0i ch\u00ednh (TK 635): <\/b><span style=\"font-weight: 400;\">Kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y n\u1eb1m trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, kh\u00f4ng \u0111i qua B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, n\u00ean kh\u00f4ng l\u00e0m thay \u0111\u1ed5i l\u1ee3i nhu\u1eadn k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 d\u01b0 C\u00f3 TK 413<\/b><span style=\"font-weight: 400;\"> th\u00ec ghi s\u1ed1 d\u01b0\u01a1ng t\u1ea1i M\u00e3 s\u1ed1 417; <\/span><b>s\u1ed1 d\u01b0 N\u1ee3 TK 413<\/b><span style=\"font-weight: 400;\"> th\u00ec ghi s\u1ed1 \u00e2m trong ngo\u1eb7c \u0111\u01a1n (&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/truong-hop-dac-thu-duoc-su-dung-tk-413\/\"> tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng TK 413<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 gi\u1eef s\u1ed1 d\u01b0 \u0111\u1ebfn cu\u1ed1i k\u1ef3, kh\u00e1c v\u1edbi ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_quy_doi_chi_tieu_lam_phat_sinh_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te\"><\/span><b>Nguy\u00ean t\u1eafc quy \u0111\u1ed5i ch\u1ec9 ti\u00eau l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10534\" aria-describedby=\"caption-attachment-10534\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10534\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nguyen-tac-quy-doi-chi-tieu-lam-phat-sinh-chenh-lech-ty-gia-do-chuyen-doi-BCTC-ngoai-te.jpg\" alt=\"Nguy\u00ean t\u1eafc quy \u0111\u1ed5i ch\u1ec9 ti\u00eau l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nguyen-tac-quy-doi-chi-tieu-lam-phat-sinh-chenh-lech-ty-gia-do-chuyen-doi-BCTC-ngoai-te.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nguyen-tac-quy-doi-chi-tieu-lam-phat-sinh-chenh-lech-ty-gia-do-chuyen-doi-BCTC-ngoai-te-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nguyen-tac-quy-doi-chi-tieu-lam-phat-sinh-chenh-lech-ty-gia-do-chuyen-doi-BCTC-ngoai-te-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nguyen-tac-quy-doi-chi-tieu-lam-phat-sinh-chenh-lech-ty-gia-do-chuyen-doi-BCTC-ngoai-te-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nguyen-tac-quy-doi-chi-tieu-lam-phat-sinh-chenh-lech-ty-gia-do-chuyen-doi-BCTC-ngoai-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10534\" class=\"wp-caption-text\">Nguy\u00ean t\u1eafc quy \u0111\u1ed5i ch\u1ec9 ti\u00eau l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mu\u1ed1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 ch\u00eanh l\u1ec7ch, tr\u01b0\u1edbc h\u1ebft ph\u1ea3i quy \u0111\u1ed5i \u0111\u00fang t\u1eebng ch\u1ec9 ti\u00eau. C\u0103n c\u1ee9 \u0111i\u1ec3m 1 kho\u1ea3n 3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam, doanh nghi\u1ec7p ph\u1ea3i quy \u0111\u1ed5i c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, th\u1eb7ng d\u01b0 v\u1ed1n, v\u1ed1n kh\u00e1c, quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu) \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y g\u00f3p v\u1ed1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y \u0111\u00e1nh gi\u00e1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, c\u00e1c qu\u1ef9 tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ph\u00e1t sinh trong t\u1eebng k\u1ef3 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam b\u1eb1ng c\u00e1ch t\u00ednh to\u00e1n theo c\u00e1c kho\u1ea3n m\u1ee5c c\u1ee7a B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u00f2n l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a kho\u1ea3n m\u1ee5c l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n k\u1ef3 k\u1ebf to\u00e1n x\u1ea5p x\u1ec9 v\u1edbi t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch (ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 bi\u00ean \u0111\u1ed9 t\u1ef7 gi\u00e1 giao ngay theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam) th\u00ec c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n k\u1ef3 k\u1ebf to\u00e1n (n\u1ebfu l\u1ef1a ch\u1ecdn).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tom_tat_ty_gia_ap_dung_khi_chuyen_doi\"><\/span><b>B\u1ea3ng t\u00f3m t\u1eaft t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng khi chuy\u1ec3n \u0111\u1ed5i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng khi chuy\u1ec3n \u0111\u1ed5i:<\/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>Nh\u00f3m ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 gi\u00e1 quy \u0111\u1ed5i theo Th\u00f4ng t\u01b0 99<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch, t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u1ed1n g\u00f3p, th\u1eb7ng d\u01b0 v\u1ed1n, v\u1ed1n kh\u00e1c, quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y g\u00f3p v\u1ed1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y \u0111\u00e1nh gi\u00e1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, c\u00e1c qu\u1ef9 tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf ph\u00e1t sinh trong k\u1ef3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ednh theo c\u00e1c kho\u1ea3n m\u1ee5c c\u1ee7a B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh; ph\u1ea7n c\u00f2n l\u1ea1i theo t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a kho\u1ea3n m\u1ee5c l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u1ea3n h\u1ed3i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n m\u1ee5c B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u00e1t sinh trong k\u1ef3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh; \u0111\u01b0\u1ee3c d\u00f9ng t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n k\u1ef3 n\u1ebfu x\u1ea5p x\u1ec9 (trong bi\u00ean \u0111\u1ed9 t\u1ef7 gi\u00e1 giao ngay c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc) v\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00ean cho th\u1ea5y r\u00f5: T\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 ch\u1ea1y theo t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3, c\u00f2n v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c neo theo t\u1ef7 gi\u00e1 l\u1ecbch s\u1eed. T\u1ef7 gi\u00e1 bi\u1ebfn \u0111\u1ed9ng c\u00e0ng m\u1ea1nh, kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 c\u00e0ng l\u1edbn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_ke_toan_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m 2 v\u00e0 \u0111i\u1ec3m 3 kho\u1ea3n 3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, quy tr\u00ecnh x\u1eed l\u00fd g\u1ed3m hai y\u00eau c\u1ea7u:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhat_Ghi_nhan\"><\/span><b>Th\u1ee9 nh\u1ea5t: Ghi nh\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean ch\u1ec9 ti\u00eau &#8220;Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i&#8221; thu\u1ed9c ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 417, s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb TK 413).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_hai_Thuyet_minh\"><\/span><b>Th\u1ee9 hai: Thuy\u1ebft minh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eefng \u1ea3nh h\u01b0\u1edfng ph\u00e1t sinh \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh do vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f3a s\u1ed5, l\u1eadp b\u1ed9 BCTC ho\u00e0n ch\u1ec9nh b\u1eb1ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n (ngo\u1ea1i t\u1ec7).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch; t\u1eadp h\u1ee3p t\u1ef7 gi\u00e1 ng\u00e0y g\u00f3p v\u1ed1n, ng\u00e0y \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ed5i B\u00e1o c\u00e1o KQH\u0110KD v\u00e0 B\u00e1o c\u00e1o LCTT theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf (ho\u1eb7c t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n k\u1ef3 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 l\u1ef1a ch\u1ecdn).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ed5i t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n m\u1ee5c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo \u0111\u00fang t\u1ef7 gi\u00e1 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ea5y t\u1ed5ng t\u00e0i s\u1ea3n tr\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u00e3 quy \u0111\u1ed5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7; tr\u00ecnh b\u00e0y t\u1ea1i M\u00e3 s\u1ed1 417.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp thuy\u1ebft minh v\u1ec1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH A (v\u1ed1n FDI) s\u1eed d\u1ee5ng USD l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n. Ng\u00e0y 31\/12\/2026, s\u1ed1 li\u1ec7u tr\u00ean BCTC l\u1eadp b\u1eb1ng USD nh\u01b0 sau (gi\u1ea3 \u0111\u1ecbnh \u0111\u00e2y l\u00e0 n\u0103m ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u ti\u00ean):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng t\u00e0i s\u1ea3n: 1.000.000 USD<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 ph\u1ea3i tr\u1ea3: 400.000 USD<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu: 500.000 USD (g\u00f3p m\u1ed9t l\u1ea7n, t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ng\u00e0y g\u00f3p v\u1ed1n: 24.000 VND\/USD)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">LNST ch\u01b0a ph\u00e2n ph\u1ed1i: 100.000 USD (quy \u0111\u1ed5i theo c\u00e1c kho\u1ea3n m\u1ee5c B\u00e1o c\u00e1o KQH\u0110KD \u0111\u01b0\u1ee3c 2.480.000.000 VND)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i 31\/12\/2026 (gi\u1ea3 \u0111\u1ecbnh): 25.000 VND\/USD<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Quy \u0111\u1ed5i sang \u0110\u1ed3ng Vi\u1ec7t Nam:<\/b><\/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>\ubaa9\ud45c<\/b><\/td>\n<td style=\"text-align: center;\"><b>USD<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 gi\u00e1<\/b><\/td>\n<td style=\"text-align: center;\"><b>VND<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng t\u00e0i s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.000.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubd80\ucc44<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">400.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.000.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc18c\uc720\uc790 \uc790\ubcf8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12.000.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.480.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">520.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 d\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng s\u1ed1 d\u01b0 C\u00f3 TK 413, n\u00ean ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 417 ghi 520.000.000. N\u1ebfu USD gi\u1ea3m gi\u00e1 so v\u1edbi VND v\u00e0 k\u1ebft qu\u1ea3 l\u00e0 s\u1ed1 \u00e2m, ch\u1ec9 ti\u00eau n\u00e0y ghi trong ngo\u1eb7c \u0111\u01a1n, v\u00ed d\u1ee5 (520.000.000). Kho\u1ea3n n\u00e0y kh\u00f4ng l\u00e0m thay \u0111\u1ed5i l\u1ee3i nhu\u1eadn tr\u00ean B\u00e1o c\u00e1o KQH\u0110KD.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u t\u1ef7 gi\u00e1 trong v\u00ed d\u1ee5 l\u00e0 gi\u1ea3 \u0111\u1ecbnh nh\u1eb1m minh h\u1ecda ph\u01b0\u01a1ng ph\u00e1p, doanh nghi\u1ec7p c\u1ea7n d\u00f9ng t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_khi_xu_ly_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te\"><\/span><b>L\u01b0u \u00fd quan tr\u1ecdng khi x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10533\" aria-describedby=\"caption-attachment-10533\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10533\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-quan-trong-khi-xu-ly-chenh-lech-ty-gia-do-chuyen-doi-BCTC-ngoai-te.jpg\" alt=\"L\u01b0u \u00fd quan tr\u1ecdng khi x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-quan-trong-khi-xu-ly-chenh-lech-ty-gia-do-chuyen-doi-BCTC-ngoai-te.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-quan-trong-khi-xu-ly-chenh-lech-ty-gia-do-chuyen-doi-BCTC-ngoai-te-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-quan-trong-khi-xu-ly-chenh-lech-ty-gia-do-chuyen-doi-BCTC-ngoai-te-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-quan-trong-khi-xu-ly-chenh-lech-ty-gia-do-chuyen-doi-BCTC-ngoai-te-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-quan-trong-khi-xu-ly-chenh-lech-ty-gia-do-chuyen-doi-BCTC-ngoai-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10533\" class=\"wp-caption-text\">L\u01b0u \u00fd quan tr\u1ecdng khi x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n bi\u1ec7t v\u1edbi ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3: Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 ch\u1ec9 ph\u00e1t sinh \u1edf b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o b\u1eb1ng VND, n\u1eb1m trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. C\u00f2n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 khi thanh to\u00e1n, \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 trong k\u1ef3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo nguy\u00ean t\u1eafc ri\u00eang. B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o chi ti\u1ebft c\u00e1ch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khoan-chenh-lech-ty-gia-hoi-doai\/\"> h\u1ea1ch to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa hai lo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn \u0111\u00fang ngu\u1ed3n t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3: Th\u00f4ng t\u01b0 99 y\u00eau c\u1ea7u d\u00f9ng t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch, kh\u00f4ng d\u00f9ng t\u1ef7 gi\u00e1 trung t\u00e2m hay t\u1ef7 gi\u00e1 t\u00f9y ch\u1ecdn. Doanh nghi\u1ec7p n\u00ean l\u01b0u ch\u1ee9ng t\u1eeb c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 c\u1ee7a ng\u00e2n h\u00e0ng t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n l\u00e0m h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh v\u1edbi ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n k\u1ef3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n: Ch\u1ec9 \u0111\u01b0\u1ee3c d\u00f9ng t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n cho B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 khi t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n x\u1ea5p x\u1ec9 t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf, ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t bi\u00ean \u0111\u1ed9 t\u1ef7 gi\u00e1 giao ngay theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i t\u1ef7 gi\u00e1 l\u1ecbch s\u1eed c\u1ee7a v\u1ed1n g\u00f3p: Doanh nghi\u1ec7p g\u00f3p v\u1ed1n nhi\u1ec1u \u0111\u1ee3t c\u1ea7n l\u1eadp b\u1ea3ng theo d\u00f5i ri\u00eang t\u1eebng \u0111\u1ee3t g\u00f3p v\u1edbi t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y g\u00f3p, v\u00ec sai t\u1ef7 gi\u00e1 v\u1ed1n g\u00f3p s\u1ebd l\u00e0m sai tr\u1ef1c ti\u1ebfp s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ea1i M\u00e3 s\u1ed1 417.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1ecf s\u00f3t thuy\u1ebft minh: \u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i l\u00e0 n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean B\u1ea3n thuy\u1ebft minh BCTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 trong ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh ri\u00eang: T\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i BCTC kh\u00e1c v\u1edbi t\u1ef7 gi\u00e1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, ch\u1eb3ng h\u1ea1n khi k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Xem th\u00eam n\u1ed9i dung<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-99-quy-dinh-ty-gia-tinh-thue-nha-thau\/\"> Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Don_vi_tien_te_ghi_tren_hoa_don_co_bat_buoc_la_Dong_Viet_Nam\"><\/span><b>\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 b\u1eaft bu\u1ed9c l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi li\u00ean quan m\u00e0 doanh nghi\u1ec7p d\u00f9ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p. C\u0103n c\u1ee9 kho\u1ea3n 8 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218689\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 254\/2026\/ND-CP<\/a><\/span><\/strong>:<\/span><\/p>\n<blockquote><p><b><i>Ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/i><\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">c) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 &#8220;\u0111&#8221;.<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">c.1) Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i th\u00ec \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi t\u00ean ngo\u1ea1i t\u1ec7. Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">c.2) M\u00e3 k\u00fd hi\u1ec7u ngo\u1ea1i t\u1ec7 theo ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf (v\u00ed d\u1ee5: 13.800,25 USD &#8211; M\u01b0\u1eddi ba ngh\u00ecn t\u00e1m tr\u0103m \u0111\u00f4 la M\u1ef9 v\u00e0 hai m\u01b0\u01a1i nh\u0103m xu, v\u00ed d\u1ee5: 5.000,50 EUR- N\u0103m ngh\u00ecn \u01a1-r\u00f4 v\u00e0 n\u0103m m\u01b0\u01a1i xu);<\/span><\/i><\/li>\n<\/ul>\n<\/blockquote>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><i><span style=\"font-weight: 400;\">c.3) Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo ngo\u1ea1i t\u1ec7, kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/i><\/p><\/blockquote>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, nguy\u00ean t\u1eafc chung l\u00e0 \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam (k\u00fd hi\u1ec7u &#8220;\u0111&#8221;). Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u b\u1eaft bu\u1ed9c ghi VND: khi b\u00e1n h\u00e0ng h\u00f3a ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n theo ngo\u1ea1i t\u1ec7, kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_dung_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te_ngay_tu_ky_dau_ap_dung_Thong_tu_99\"><\/span><b>X\u1eed l\u00fd \u0111\u00fang ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 ngay t\u1eeb k\u1ef3 \u0111\u1ea7u \u00e1p d\u1ee5ng 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;\">T\u00f3m l\u1ea1i, theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o TK 413 &#8211; Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 tr\u00ecnh b\u00e0y t\u1ea1i ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 417 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. \u0110\u1ec3 con s\u1ed1 n\u00e0y ch\u00ednh x\u00e1c, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i \u0111\u00fang t\u1ef7 gi\u00e1 cho t\u1eebng nh\u00f3m ch\u1ec9 ti\u00eau v\u00e0 thuy\u1ebft minh \u0111\u1ea7y \u0111\u1ee7 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p FDI ho\u1eb7c \u0111\u01a1n v\u1ecb l\u1ea7n \u0111\u1ea7u l\u1eadp BCTC theo Th\u00f4ng t\u01b0 99, vi\u1ec7c d\u1ef1ng b\u1ea3ng quy \u0111\u1ed5i, \u0111\u1ed1i chi\u1ebfu t\u1ef7 gi\u00e1 l\u1ecbch s\u1eed v\u1ed1n g\u00f3p v\u00e0 ho\u00e0n thi\u1ec7n thuy\u1ebft minh kh\u00e1 m\u1ea5t th\u1eddi gian v\u00e0 d\u1ec5 b\u1ecb ki\u1ec3m to\u00e1n \u0111i\u1ec1u ch\u1ec9nh. Doanh nghi\u1ec7p c\u00e2n nh\u1eafc tham kh\u1ea3o <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\ub514<strong><span style=\"color: #0000ff;\">\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u1eeb ghi s\u1ed5 \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i BCTC \u0111\u1ebfn quy\u1ebft to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u0111\u00e3 c\u00f3 s\u1eb5n v\u00e0 ch\u1ec9 c\u1ea7n r\u00e0 so\u00e1t chuy\u00ean s\u00e2u, li\u00ean h\u1ec7 MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-tu-van-ke-toan\/\">\ud68c\uacc4 \ucee8\uc124\ud305<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ki\u1ec3m tra ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ed5i v\u00e0 tr\u00ecnh b\u00e0y BCTC tr\u01b0\u1edbc khi n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 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>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/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\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chenh_lech_ty_gia_do_chuyen_doi_BCTC_ngoai_te_co_anh_huong_loi_nhuan_khong\"><\/span><b>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1ee3i nhu\u1eadn kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo Th\u00f4ng t\u01b0 99, kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 417), kh\u00f4ng \u0111\u01b0a v\u00e0o B\u00e1o c\u00e1o KQH\u0110KD.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dung_VND_lam_don_vi_tien_te_ke_toan_co_phat_sinh_khoan_nay_khong\"><\/span><b>Doanh nghi\u1ec7p d\u00f9ng VND l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n c\u00f3 ph\u00e1t sinh kho\u1ea3n n\u00e0y kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y ch\u1ec9 ph\u00e1t sinh khi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n v\u00e0 ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i BCTC sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"TK_413_co_so_du_No_thi_trinh_bay_the_nao\"><\/span><b>TK 413 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec tr\u00ecnh b\u00e0y th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 417 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p FDI, c\u00f4ng ty c\u00f3 v\u1ed1n g\u00f3p b\u1eb1ng USD hay \u0111\u01a1n v\u1ecb c\u00f3 ph\u1ea7n l\u1edbn doanh thu, chi ph\u00ed ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u01b0\u1eddng ch\u1ecdn ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n. \u0110\u1ebfn k\u1ef3 l\u1eadp b\u00e1o c\u00e1o, k\u1ebf to\u00e1n bu\u1ed9c ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10532","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=10532"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10532\/revisions"}],"predecessor-version":[{"id":10540,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10532\/revisions\/10540"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/10535"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=10532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=10532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=10532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}