{"id":7459,"date":"2026-02-03T01:03:01","date_gmt":"2026-02-03T08:03:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7459"},"modified":"2026-02-03T01:03:01","modified_gmt":"2026-02-03T08:03:01","slug":"ghi-chep-vao-so-nhat-ky","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/","title":{"rendered":"\uc77c\uc9c0\uc5d0 \ud56d\ubaa9\uc744 \uc62c\ubc14\ub974\uac8c \uae30\ub85d\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc9c0\uce68\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd l\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n n\u1ec1n t\u1ea3ng nh\u01b0ng c\u0169ng ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro ph\u00e1p l\u00fd n\u1ebfu th\u1ef1c hi\u1ec7n sai quy \u0111\u1ecbnh, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh n\u0103m 2026 khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb s\u1ed1 v\u00e0 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u thu\u1ebf \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p h\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n t\u1eeb c\u01a1 s\u1edf ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t, nguy\u00ean t\u1eafc ghi s\u1ed5 \u201cchu\u1ea9n &#8211; \u0111\u1ee7 &#8211; \u0111\u00fang\u201d, \u0111\u1ebfn k\u1ef9 thu\u1eadt nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p, gi\u00fap k\u1ebf to\u00e1n vi\u00ean, doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh ghi ch\u00e9p S\u1ed5 nh\u1eadt k\u00fd \u0111\u00fang chu\u1ea9n, minh b\u1ea1ch v\u00e0 s\u1eb5n s\u00e0ng cho m\u1ecdi cu\u1ed9c thanh tra, ki\u1ec3m tra thu\u1ebf.<\/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\">M\u1ee5c l\u1ee5c<\/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;\">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\/ko\/ghi-chep-vao-so-nhat-ky\/#Tam_quan_trong_cua_viec_ghi_chep_vao_So_Nhat_ky\" >T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#So_Nhat_ky_la_gi\" >S\u1ed5 Nh\u1eadt k\u00fd l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#Vai_tro_chien_luoc\" >Vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#Cac_quy_dinh_phap_ly_bat_buoc\" >C\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c<\/a><\/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\/ghi-chep-vao-so-nhat-ky\/#Phan_biet_cac_hinh_thuc_ghi_chep_vao_So_nhat_ky\" >Ph\u00e2n bi\u1ec7t c\u00e1c h\u00ecnh th\u1ee9c ghi ch\u00e9p v\u00e0o S\u1ed5 nh\u1eadt k\u00fd<\/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\/ghi-chep-vao-so-nhat-ky\/#Hinh_thuc_Nhat_ky_chung\" >H\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd chung<\/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\/ghi-chep-vao-so-nhat-ky\/#Hinh_thuc_Nhat_ky_%E2%80%93_So_Cai\" >H\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd &#8211; S\u1ed5 C\u00e1i<\/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\/ghi-chep-vao-so-nhat-ky\/#Mau_So_Nhat_ky_%E2%80%93_So_Cai_theo_Thong_tu_992025TT-BTC\" >M\u1eabu S\u1ed5 Nh\u1eadt k\u00fd &#8211; S\u1ed5 C\u00e1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/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\/ghi-chep-vao-so-nhat-ky\/#Ket_cau_so_va_nguyen_tac_ghi_chep_Nhat_ky_%E2%80%93_So_Cai_theo_Thong_tu_992025\" >K\u1ebft c\u1ea5u s\u1ed5 v\u00e0 nguy\u00ean t\u1eafc ghi ch\u00e9p Nh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i theo Th\u00f4ng t\u01b0 99\/2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#Ket_cau\" >K\u1ebft c\u1ea5u<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#Phan_Nhat_ky\" >Ph\u1ea7n Nh\u1eadt k\u00fd\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#Phan_So_Cai\" >Ph\u1ea7n S\u1ed5 C\u00e1i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#Nguyen_tac_ghi_chep_vao_So_Nhat_ky\" >Nguy\u00ean t\u1eafc ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#Cau_hoi_thuong_gap_ve_ghi_chep_vao_So_Nhat_ky\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#So_nhat_ky_co_bat_buoc_phai_co_chu_ky_khong\" >S\u1ed5 nh\u1eadt k\u00fd c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1eef k\u00fd kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#Ho_kinh_doanh_co_doanh_thu_nho_co_can_ghi_chep_day_du_So_nhat_ky_khong\" >H\u1ed9 kinh doanh c\u00f3 doanh thu nh\u1ecf c\u00f3 c\u1ea7n ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 S\u1ed5 nh\u1eadt k\u00fd kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#Neu_phat_hien_sai_sot_sau_khi_da_khoa_so_thi_xu_ly_the_nao\" >N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 kh\u00f3a s\u1ed5 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-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ghi-chep-vao-so-nhat-ky\/#So_nhat_ky_co_thoi_han_luu_tru_bao_lau\" >S\u1ed5 nh\u1eadt k\u00fd c\u00f3 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef bao l\u00e2u?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_ghi_chep_vao_So_Nhat_ky\"><\/span><b>T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7463\" aria-describedby=\"caption-attachment-7463\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7463\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-cua-viec-ghi-chep-vao-So-Nhat-ky.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-cua-viec-ghi-chep-vao-So-Nhat-ky.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-cua-viec-ghi-chep-vao-So-Nhat-ky-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-cua-viec-ghi-chep-vao-So-Nhat-ky-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-cua-viec-ghi-chep-vao-So-Nhat-ky-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-cua-viec-ghi-chep-vao-So-Nhat-ky-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7463\" class=\"wp-caption-text\">T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">N\u1ec1n kinh t\u1ebf s\u1ed1 \u0111ang v\u1eadn h\u00e0nh m\u1ea1nh m\u1ebd, vi\u1ec7c ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 thao t\u00e1c l\u01b0u tr\u1eef d\u1eef li\u1ec7u t\u0129nh. N\u00f3 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t quy tr\u00ecnh nghi\u1ec7p v\u1ee5 then ch\u1ed1t, \u0111\u00f3ng vai tr\u00f2 nh\u01b0 &#8220;tr\u1ea1m trung chuy\u1ec3n&#8221; d\u1eef li\u1ec7u t\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed r\u1eddi r\u1ea1c v\u00e0o h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 hi\u1ec3u r\u00f5 t\u1ea1i sao nghi\u1ec7p v\u1ee5 n\u00e0y l\u1ea1i \u0111\u1ee9ng v\u1ecb tr\u00ed \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i, ch\u00fang ta c\u1ea7n xem x\u00e9t qua c\u00e1c kh\u00eda c\u1ea1nh v\u1ec1 kh\u00e1i ni\u1ec7m, vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c v\u00e0 s\u1ef1 chuy\u1ec3n d\u1ecbch c\u00f4ng ngh\u1ec7 trong t\u01b0\u01a1ng lai g\u1ea7n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_Nhat_ky_la_gi\"><\/span><b>S\u1ed5 Nh\u1eadt k\u00fd l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">S\u1ed5 Nh\u1eadt k\u00fd l\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh trong t\u1eebng k\u1ef3 k\u1ebf to\u00e1n (th\u00e1ng, qu\u00fd, n\u0103m) theo tr\u00ecnh t\u1ef1 th\u1eddi gian. \u0110\u00e2y l\u00e0 &#8220;cu\u1ed1n nh\u1eadt k\u00fd&#8221; ghi l\u1ea1i m\u1ecdi bi\u1ebfn \u0111\u1ed9ng t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc khi c\u00e1c s\u1ed1 li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p l\u00ean S\u1ed5 C\u00e1i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_chien_luoc\"><\/span><b>Vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00ec:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u: \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 duy nh\u1ea5t \u0111\u1ec3 v\u00e0o S\u1ed5 C\u00e1i v\u00e0 l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh. N\u1ebfu b\u01b0\u1edbc n\u00e0y sai, to\u00e0n b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd m\u1ea5t \u0111i t\u00ednh ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minh b\u1ea1ch thu\u1ebf: \u0110\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh d\u1ec5 d\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eb1ng ch\u1ee9ng ph\u00e1p l\u00fd: Trong c\u00e1c tranh ch\u1ea5p d\u00e2n s\u1ef1 ho\u1eb7c kinh t\u1ebf, S\u1ed5 Nh\u1eadt k\u00fd \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u00fang quy \u0111\u1ecbnh l\u00e0 b\u1eb1ng ch\u1ee9ng quan tr\u1ecdng nh\u1ea5t x\u00e1c nh\u1eadn c\u00e1c giao d\u1ecbch \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ebfn n\u0103m 2026, s\u1ef1 chuy\u1ec3n d\u1ecbch sang ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u00e3 tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn. Vi\u1ec7c ghi ch\u00e9p v\u00e0o S\u1ed5 nh\u1eadt k\u00fd kh\u00f4ng c\u00f2n thu\u1ea7n t\u00fay l\u00e0 vi\u1ebft tay m\u00e0 \u0111\u00f2i h\u1ecfi s\u1ef1 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u t\u1ee9c th\u1eddi, \u0111\u1ea3m b\u1ea3o t\u00ednh c\u1eadp nh\u1eadt li\u00ean t\u1ee5c (Real-time accounting).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_phap_ly_bat_buoc\"><\/span><b>C\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c v\u0103n b\u1ea3n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13: Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc trung th\u1ef1c, kh\u00e1ch quan v\u00e0 tr\u00ecnh t\u1ef1 ghi s\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC: \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 (\u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p l\u1edbn).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC: Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n. \u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0 hi\u1ec7u qu\u1ea3 trong th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n hi\u1ec3u r\u00f5 t\u1eebng h\u00ecnh th\u1ee9c ghi ch\u00e9p v\u00e0o S\u1ed5 nh\u1eadt k\u00fd \u0111ang \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p, t\u1eeb \u0111\u00f3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4, \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng v\u00e0 h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_cac_hinh_thuc_ghi_chep_vao_So_nhat_ky\"><\/span><b>Ph\u00e2n bi\u1ec7t c\u00e1c h\u00ecnh th\u1ee9c ghi ch\u00e9p v\u00e0o S\u1ed5 nh\u1eadt k\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00f9y v\u00e0o quy m\u00f4 v\u00e0 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng th\u1ee9c sau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hinh_thuc_Nhat_ky_chung\"><\/span><b>H\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd chung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay. M\u1ecdi nghi\u1ec7p v\u1ee5 \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0o S\u1ed5 nh\u1eadt k\u00fd chung theo tr\u00ecnh t\u1ef1 th\u1eddi gian.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu \u0111i\u1ec3m: \u0110\u01a1n gi\u1ea3n, d\u1ec5 theo d\u00f5i s\u1ef1 ki\u1ec7n theo th\u1eddi gian th\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u01b0\u1ee3c \u0111i\u1ec3m: V\u1edbi doanh nghi\u1ec7p l\u1edbn, s\u1ed5 c\u00f3 th\u1ec3 qu\u00e1 d\u00e0i, g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c ph\u00e2n lo\u1ea1i theo t\u00e0i kho\u1ea3n n\u1ebfu l\u00e0m th\u1ee7 c\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hinh_thuc_Nhat_ky_%E2%80%93_So_Cai\"><\/span><b>H\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd &#8211; S\u1ed5 C\u00e1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">K\u1ebft h\u1ee3p vi\u1ec7c ghi nh\u1eadt k\u00fd v\u00e0 v\u00e0o s\u1ed5 c\u00e1i tr\u00ean c\u00f9ng m\u1ed9t quy\u1ec3n s\u1ed5.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1eb7c \u0111i\u1ec3m: Ch\u1ec9 d\u00f9ng cho doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf, \u00edt nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea5u tr\u00fac: M\u1ed9t b\u00ean ghi tr\u00ecnh t\u1ef1 th\u1eddi gian, m\u1ed9t b\u00ean chia c\u1ed9t theo c\u00e1c t\u00e0i kho\u1ea3n ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Mau_So_Nhat_ky_%E2%80%93_So_Cai_theo_Thong_tu_992025TT-BTC\"><\/span><b>M\u1eabu S\u1ed5 Nh\u1eadt k\u00fd &#8211; S\u1ed5 C\u00e1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7460\" aria-describedby=\"caption-attachment-7460\" style=\"width: 862px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7460\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN.jpg\" alt=\"M\u1eabu s\u1ed1 S01-DN Theo Th\u00f4ng t\u01b0 99\/2025\" width=\"862\" height=\"620\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN.jpg 862w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-300x216.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-768x552.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Mau-so-S01-DN-18x12.jpg 18w\" sizes=\"auto, (max-width: 862px) 100vw, 862px\" \/><figcaption id=\"caption-attachment-7460\" class=\"wp-caption-text\">M\u1eabu s\u1ed1 S01-DN Theo Th\u00f4ng t\u01b0 99\/2025<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ket_cau_so_va_nguyen_tac_ghi_chep_Nhat_ky_%E2%80%93_So_Cai_theo_Thong_tu_992025\"><\/span><b>K\u1ebft c\u1ea5u s\u1ed5 v\u00e0 nguy\u00ean t\u1eafc ghi ch\u00e9p Nh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i theo Th\u00f4ng t\u01b0 99\/2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Ket_cau\"><\/span><b>K\u1ebft c\u1ea5u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u1eadt k\u00fd &#8211; S\u1ed5 C\u00e1i l\u00e0 lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf t\u00edch h\u1ee3p, trong \u0111\u00f3 k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u1eddi ch\u1ee9c n\u0103ng ghi ch\u00e9p theo tr\u00ecnh t\u1ef1 th\u1eddi gian c\u1ee7a Nh\u1eadt k\u00fd v\u00e0 ch\u1ee9c n\u0103ng h\u1ec7 th\u1ed1ng h\u00f3a s\u1ed1 li\u1ec7u theo t\u00e0i kho\u1ea3n c\u1ee7a S\u1ed5 C\u00e1i.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_Nhat_ky\"><\/span><b>Ph\u1ea7n Nh\u1eadt k\u00fd<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n Nh\u1eadt k\u00fd c\u00f3 ch\u1ee9c n\u0103ng ghi ch\u00e9p v\u00e0o S\u1ed5 nh\u1eadt k\u00fd to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp li\u00ean t\u1ee5c theo th\u1eddi gian nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ea7y \u0111\u1ee7, li\u00ean t\u1ee5c v\u00e0 kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd bao g\u1ed3m c\u00e1c c\u1ed9t sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t \u201cNg\u00e0y, th\u00e1ng ghi s\u1ed5\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t \u201cS\u1ed1 hi\u1ec7u\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t \u201cNg\u00e0y, th\u00e1ng c\u1ee7a ch\u1ee9ng t\u1eeb\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t \u201cDi\u1ec5n gi\u1ea3i\u201d (n\u1ed9i dung nghi\u1ec7p v\u1ee5)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t \u201cS\u1ed1 ti\u1ec1n ph\u00e1t sinh\u201d<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phan_So_Cai\"><\/span><b>Ph\u1ea7n S\u1ed5 C\u00e1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n S\u1ed5 C\u00e1i \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo t\u1eebng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ee5 th\u1ec3, trong \u0111\u00f3 m\u1ed7i t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang bi\u1ec7t v\u1edbi hai c\u1ed9t ph\u1ea3n \u00e1nh chi\u1ec1u bi\u1ebfn \u0111\u1ed9ng l\u00e0 N\u1ee3 v\u00e0 C\u00f3. T\u00f9y v\u00e0o ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb, k\u1ebft c\u1ea5u s\u1ed5 c\u00f3 th\u1ec3 m\u1edf r\u1ed9ng ho\u1eb7c thu g\u1ecdn cho ph\u00f9 h\u1ee3p. Th\u00f4ng qua vi\u1ec7c ghi ch\u00e9p v\u00e0o S\u1ed5 nh\u1eadt k\u00fd v\u00e0 k\u1ebft chuy\u1ec3n s\u1ed1 li\u1ec7u sang S\u1ed5 C\u00e1i, c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p, ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng theo b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n, t\u1ea1o c\u01a1 s\u1edf cho vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_ghi_chep_vao_So_Nhat_ky\"><\/span><b>Nguy\u00ean t\u1eafc ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7462\" aria-describedby=\"caption-attachment-7462\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7462\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nguyen-tac-ghi-chep-vao-So-Nhat-ky.jpg\" alt=\"Nguy\u00ean t\u1eafc ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nguyen-tac-ghi-chep-vao-So-Nhat-ky.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nguyen-tac-ghi-chep-vao-So-Nhat-ky-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nguyen-tac-ghi-chep-vao-So-Nhat-ky-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nguyen-tac-ghi-chep-vao-So-Nhat-ky-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nguyen-tac-ghi-chep-vao-So-Nhat-ky-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7462\" class=\"wp-caption-text\">Nguy\u00ean t\u1eafc ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ghi ch\u00e9p h\u00e0ng ng\u00e0y: Vi\u1ec7c ghi ch\u00e9p v\u00e0o S\u1ed5 nh\u1eadt k\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c ngay khi ph\u00e1t sinh ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Tr\u01b0\u1edbc khi ghi s\u1ed5, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch Nh\u1eadt k\u00fd &#8211; S\u1ed5 C\u00e1i c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb. Tr\u00ean c\u01a1 s\u1edf n\u1ed9i dung kinh t\u1ebf \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5 v\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c t\u00e0i kho\u1ea3n ghi N\u1ee3, t\u00e0i kho\u1ea3n ghi C\u00f3 theo \u0111\u00fang nguy\u00ean t\u1eafc k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh nhi\u1ec1u ch\u1ee9ng t\u1eeb c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n t\u1ed5ng h\u1ee3p tr\u01b0\u1edbc b\u1eb1ng B\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f9ng lo\u1ea1i. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, c\u00e1c th\u00f4ng tin tr\u1ecdng y\u1ebfu ph\u1ee5c v\u1ee5 ghi ch\u00e9p v\u00e0o S\u1ed5 nh\u1eadt k\u00fd (ho\u1eb7c Nh\u1eadt k\u00fd &#8211; S\u1ed5 C\u00e1i) s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch t\u1eadp trung, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng, thay v\u00ec ghi nh\u1eadn ri\u00eang l\u1ebb t\u1eebng ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n ghi ch\u00e9p v\u00e0o S\u1ed5 nh\u1eadt k\u00fd, m\u1ed7i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u00e1t sinh ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f9ng lo\u1ea1i ch\u1ec9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean m\u1ed9t d\u00f2ng duy nh\u1ea5t trong h\u1ec7 th\u1ed1ng Nh\u1eadt k\u00fd &#8211; S\u1ed5 C\u00e1i. D\u00f2ng ghi n\u00e0y \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u1edf hai b\u1ed9 ph\u1eadn: ph\u1ea7n Nh\u1eadt k\u00fd nh\u1eb1m ph\u1ea3n \u00e1nh tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh nghi\u1ec7p v\u1ee5 v\u00e0 ph\u1ea7n S\u1ed5 C\u00e1i nh\u1eb1m theo d\u00f5i m\u1ed1i quan h\u1ec7 \u0111\u1ed1i \u1ee9ng gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u01b0\u01a1ng \u1ee9ng. C\u00e1ch ghi ch\u00e9p n\u00e0y b\u1ea3o \u0111\u1ea3m t\u00ednh li\u00ean th\u00f4ng d\u1eef li\u1ec7u, thu\u1eadn ti\u1ec7n cho vi\u1ec7c \u0111\u1ed1i chi\u1ebfu v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u cu\u1ed1i k\u1ef3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd c\u00e1c c\u1ed9t nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t \u201cNg\u00e0y, th\u00e1ng ghi s\u1ed5\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t \u201cS\u1ed1 hi\u1ec7u\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t \u201cNg\u00e0y, th\u00e1ng\u201d c\u1ee7a ch\u1ee9ng t\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t \u201cDi\u1ec5n gi\u1ea3i\u201d (n\u1ed9i dung nghi\u1ec7p v\u1ee5 ph\u00e1t sinh)<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">C\u1ed9t \u201cS\u1ed1 ti\u1ec1n ph\u00e1t sinh\u201d (d\u1ef1a tr\u00ean s\u1ed1 ti\u1ec1n ghi tr\u00ean ch\u1ee9ng t\u1eeb<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n S\u1ed5 C\u00e1i: S\u1ed1 ti\u1ec1n c\u1ee7a t\u1eebng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u01b0\u01a1ng \u1ee9ng v\u00e0o b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo \u0111\u00fang quan h\u1ec7 \u0111\u1ed1i \u1ee9ng k\u1ebf to\u00e1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t F, G: Ghi s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t H: Ghi s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng c\u1ee7a nghi\u1ec7p v\u1ee5 trong Nh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb c\u1ed9t 2 tr\u1edf \u0111i: Ghi s\u1ed1 ti\u1ec1n ph\u00e1t sinh c\u1ee7a m\u1ed7i t\u00e0i kho\u1ea3n theo quan h\u1ec7 \u0111\u1ed1i \u1ee9ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh kho\u1ea3n \u1edf c\u00e1c c\u1ed9t F,G.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u00e0o th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac th\u00e1ng k\u1ebf to\u00e1n, k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph\u00e1t sinh trong S\u1ed5 nh\u1eadt k\u00fd, x\u00e1c \u0111\u1ecbnh ri\u00eang t\u1ed5ng ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, ti\u1ebfn h\u00e0nh c\u1ed9ng d\u1ed3n s\u1ed1 li\u1ec7u ph\u00e1t sinh l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u qu\u00fd, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 l\u1eadp v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><b>Xem th\u00eam:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/quy-trinh-ke-toan-doanh-nghiep-fdi\/\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/span><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ghi ch\u00e9p v\u00e0o S\u1ed5 nh\u1eadt k\u00fd kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng quy\u1ebft \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb. Trong b\u1ed1i c\u1ea3nh n\u0103m 2026, khi c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1ed1i so\u00e1t t\u1ef1 \u0111\u1ed9ng, vi\u1ec7c ghi s\u1ed5 \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u00fang b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 v\u00e0 k\u1ecbp th\u1eddi c\u00e0ng tr\u1edf n\u00ean quan tr\u1ecdng h\u01a1n bao gi\u1edd h\u1ebft. K\u1ebf to\u00e1n vi\u00ean, doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi, l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c ghi ch\u00e9p ph\u00f9 h\u1ee3p v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t. M\u1ed9t S\u1ed5 nh\u1eadt k\u00fd \u0111\u01b0\u1ee3c ghi ch\u00e9p chu\u1ea9n m\u1ef1c, minh b\u1ea1ch kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf v\u1eefng ch\u1eafc \u0111\u1ec3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 v\u00e0 an t\u00e2m tr\u01b0\u1edbc m\u1ecdi ho\u1ea1t \u0111\u1ed9ng thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ghi_chep_vao_So_Nhat_ky\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ghi ch\u00e9p v\u00e0o S\u1ed5 Nh\u1eadt k\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"So_nhat_ky_co_bat_buoc_phai_co_chu_ky_khong\"><\/span>S\u1ed5 nh\u1eadt k\u00fd c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1eef k\u00fd kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp s\u1ed5, k\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n) v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi s\u1ed5 \u0111i\u1ec7n t\u1eed, ch\u1eef k\u00fd s\u1ed1 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn n\u1ebfu \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_doanh_thu_nho_co_can_ghi_chep_day_du_So_nhat_ky_khong\"><\/span>H\u1ed9 kinh doanh c\u00f3 doanh thu nh\u1ecf c\u00f3 c\u1ea7n ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 S\u1ed5 nh\u1eadt k\u00fd kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, vi\u1ec7c ghi ch\u00e9p s\u1ed5 k\u1ebf to\u00e1n, bao g\u1ed3m S\u1ed5 nh\u1eadt k\u00fd theo m\u1eabu quy \u0111\u1ecbnh, l\u00e0 b\u1eaft bu\u1ed9c t\u1eeb n\u0103m 2026 theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 doanh thu.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_phat_hien_sai_sot_sau_khi_da_khoa_so_thi_xu_ly_the_nao\"><\/span>N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 kh\u00f3a s\u1ed5 th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhi s\u1ed5 \u0111\u00e3 kh\u00f3a, k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda tr\u1ef1c ti\u1ebfp m\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng b\u00fat to\u00e1n k\u1ebf to\u00e1n \u1edf k\u1ef3 sau, \u0111\u1ed3ng th\u1eddi thuy\u1ebft minh r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"So_nhat_ky_co_thoi_han_luu_tru_bao_lau\"><\/span>S\u1ed5 nh\u1eadt k\u00fd c\u00f3 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Lu\u1eadt K\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m. \u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng truy xu\u1ea5t, \u0111\u1ecdc v\u00e0 in ra khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"S\u1ed5 nh\u1eadt k\u00fd c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1eef k\u00fd kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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