{"id":10054,"date":"2026-09-25T15:30:29","date_gmt":"2026-09-25T08:30:29","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10054"},"modified":"2026-09-25T15:30:29","modified_gmt":"2026-09-25T08:30:29","slug":"22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/","title":{"rendered":"22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 g\u1ed3m nh\u1eefng g\u00ec?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba k\u1ec3 t\u1eeb n\u0103m 2016. Theo Ph\u1ee5 l\u1ee5c 1 c\u1ee7a D\u1ef1 th\u1ea3o, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n ch\u1ec9 c\u00f2n 22 t\u00e0i kho\u1ea3n thay v\u00ec 49 t\u00e0i kho\u1ea3n nh\u01b0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-133-2016-TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-nho-va-vua-284997.aspx\" target=\"_blank\" rel=\"noopener\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 133\/2016\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Nhi\u1ec1u t\u00e0i kho\u1ea3n quen thu\u1ed9c nh\u01b0 112, 152, 156, 632, 642 s\u1ebd kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i \u0111\u1ed9c l\u1eadp m\u00e0 \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng l\u1ea1i chi ti\u1ebft t\u1eebng t\u00e0i kho\u1ea3n, ch\u1ec9 r\u00f5 \u0111i\u1ec3m thay \u0111\u1ed5i v\u00e0 nh\u1eefng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb ngay t\u1eeb b\u00e2y gi\u1edd.<\/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\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#22_tai_khoan_ke_toan_theo_Du_thao_thay_the_Thong_tu_133_la_gi_va_vi_sao_ke_toan_can_quan_tam_ngay\" >22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 l\u00e0 g\u00ec v\u00e0 v\u00ec sao k\u1ebf to\u00e1n c\u1ea7n quan t\u00e2m ngay?<\/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\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Tu_49_xuong_22_tai_khoan_Thay_doi_mang_tinh_cau_truc\" >T\u1eeb 49 xu\u1ed1ng 22 t\u00e0i kho\u1ea3n: Thay \u0111\u1ed5i mang t\u00ednh c\u1ea5u tr\u00fac<\/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\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Tinh_trang_phap_ly_tai_thoi_diem_cap_nhat\" >T\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1eadp nh\u1eadt<\/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\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Bang_chi_tiet_22_tai_khoan_ke_toan_theo_Du_thao_thay_the_Thong_tu_133\" >B\u1ea3ng chi ti\u1ebft 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133<\/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\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Phan_tich_nhom_tai_san_trong_22_tai_khoan_ke_toan_theo_Du_thao_thay_the_Thong_tu_133\" >Ph\u00e2n t\u00edch nh\u00f3m t\u00e0i s\u1ea3n trong 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133<\/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\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Tai_khoan_111_Gop_tien_mat_va_tien_gui_khong_ky_han\" >T\u00e0i kho\u1ea3n 111: G\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Tac_dong_thuc_te_cua_22_tai_khoan_ke_toan_theo_Du_thao_thay_the_Thong_tu_133_doi_voi_doanh_nghiep\" >T\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Lien_he_voi_Thong_tu_992025TT-BTC\" >Li\u00ean h\u1ec7 v\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Yeu_cau_cong_khai_bao_cao_tai_chinh\" >Y\u00eau c\u1ea7u c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Cau_hoi_thuong_gap_ve_22_tai_khoan_ke_toan_theo_Du_thao_thay_the_Thong_tu_133\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Du_thao_thay_the_Thong_tu_133_quy_dinh_bao_nhieu_tai_khoan_ke_toan\" >D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 quy \u0111\u1ecbnh bao nhi\u00eau t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#22_tai_khoan_ke_toan_theo_Du_thao_thay_the_Thong_tu_133_da_co_hieu_luc_chua\" >22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ch\u01b0a?<\/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\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#TK_112_%E2%80%93_Tien_gui_ngan_hang_con_khong\" >TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f2n 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\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#TK_811_trong_Du_thao_phan_anh_noi_dung_gi\" >TK 811 trong D\u1ef1 th\u1ea3o ph\u1ea3n \u00e1nh n\u1ed9i dung g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Tai_khoan_moi_nao_duoc_bo_sung_trong_Du_thao_TK_215_phan_anh_Vat_nuoi_Cay_trong_nguyen_tac_ke_toan_noi_dung_ket_cau_tai_khoan_thong_nhat_voi_quy_dinh_tai_Thong_tu_99\" >T\u00e0i kho\u1ea3n m\u1edbi n\u00e0o \u0111\u01b0\u1ee3c b\u1ed5 sung trong D\u1ef1 th\u1ea3o? \n TK 215, ph\u1ea3n \u00e1nh V\u1eadt nu\u00f4i, C\u00e2y tr\u1ed3ng; nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, n\u1ed9i dung, k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n th\u1ed1ng nh\u1ea5t v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99.<\/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\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/#Doanh_nghiep_co_duoc_tu_mo_tai_khoan_chi_tiet_khong\" >Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u1ef1 m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"22_tai_khoan_ke_toan_theo_Du_thao_thay_the_Thong_tu_133_la_gi_va_vi_sao_ke_toan_can_quan_tam_ngay\"><\/span><b>22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 l\u00e0 g\u00ec v\u00e0 v\u00ec sao k\u1ebf to\u00e1n c\u1ea7n quan t\u00e2m ngay?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 l\u00e0 danh m\u1ee5c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 D\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c n\u00e0y r\u00fat g\u1ecdn t\u1eeb 49 t\u00e0i kho\u1ea3n xu\u1ed1ng c\u00f2n 22 t\u00e0i kho\u1ea3n, b\u1ecf quy \u0111\u1ecbnh t\u00e0i kho\u1ea3n c\u1ea5p 2 b\u1eaft bu\u1ed9c v\u00e0 cho ph\u00e9p doanh nghi\u1ec7p t\u1ef1 m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_49_xuong_22_tai_khoan_Thay_doi_mang_tinh_cau_truc\"><\/span><b>T\u1eeb 49 xu\u1ed1ng 22 t\u00e0i kho\u1ea3n: Thay \u0111\u1ed5i mang t\u00ednh c\u1ea5u tr\u00fac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c gi\u1ea3m h\u01a1n m\u1ed9t n\u1eeda s\u1ed1 t\u00e0i kho\u1ea3n kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 thay \u0111\u1ed5i v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i v\u1ec1 tri\u1ebft l\u00fd thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n: Nh\u00e0 n\u01b0\u1edbc ch\u1ec9 quy \u0111\u1ecbnh khung t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u00f2n vi\u1ec7c chi ti\u1ebft h\u00f3a \u0111\u01b0\u1ee3c trao l\u1ea1i cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 t\u00f3m l\u01b0\u1ee3c ba xu h\u01b0\u1edbng ch\u00ednh c\u1ee7a 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u1ed9p t\u00e0i kho\u1ea3n c\u00f9ng b\u1ea3n ch\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi g\u1ed9p v\u00e0o TK 111; to\u00e0n b\u1ed9 h\u00e0ng t\u1ed3n kho g\u1ed9p v\u00e0o TK 151; doanh thu, doanh thu t\u00e0i ch\u00ednh, thu nh\u1eadp kh\u00e1c g\u1ed9p v\u00e0o TK 511; gi\u00e1 v\u1ed1n, chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh, chi ph\u00ed kh\u00e1c g\u1ed9p v\u00e0o TK 611.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecf t\u00e0i kho\u1ea3n c\u1ea5p 2 b\u1eaft bu\u1ed9c:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea7n l\u1edbn c\u00e1c t\u00e0i kho\u1ea3n trong D\u1ef1 th\u1ea3o kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh t\u00e0i kho\u1ea3n chi ti\u1ebft c\u1ea5p 2 m\u00e0 doanh nghi\u1ec7p t\u1ef1 m\u1edf ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung v\u00e0 \u0111\u1ed5i s\u1ed1 hi\u1ec7u:<\/b><span style=\"font-weight: 400;\"> B\u1ed5 sung TK 215 ph\u1ea3n \u00e1nh v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng (th\u1ed1ng nh\u1ea5t v\u1edbi Th\u00f4ng t\u01b0 99); TK 821 theo Th\u00f4ng t\u01b0 133 \u0111\u1ed5i s\u1ed1 hi\u1ec7u th\u00e0nh TK 811.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_trang_phap_ly_tai_thoi_diem_cap_nhat\"><\/span><b>T\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1eadp nh\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y v\u1eabn l\u00e0 <\/span><b>D\u1ef1 th\u1ea3o<\/b><span style=\"font-weight: 400;\">. T\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1eadp nh\u1eadt b\u00e0i vi\u1ebft, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u1eabn h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ho\u1eb7c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Tuy v\u1eady, n\u1eafm tr\u01b0\u1edbc 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng thi\u1ebft k\u1ebf danh m\u1ee5c t\u00e0i kho\u1ea3n chi ti\u1ebft, c\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1, tr\u00e1nh b\u1ecb \u0111\u1ed9ng khi v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_chi_tiet_22_tai_khoan_ke_toan_theo_Du_thao_thay_the_Thong_tu_133\"><\/span><b>B\u1ea3ng chi ti\u1ebft 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10059\" aria-describedby=\"caption-attachment-10059\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10059\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-tong-hop-22-tai-khoan-ke-toan-theo-Du-thao-thay-the-Thong-tu-133.jpg\" alt=\"B\u1ea3ng t\u1ed5ng h\u1ee3p 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-tong-hop-22-tai-khoan-ke-toan-theo-Du-thao-thay-the-Thong-tu-133.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-tong-hop-22-tai-khoan-ke-toan-theo-Du-thao-thay-the-Thong-tu-133-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-tong-hop-22-tai-khoan-ke-toan-theo-Du-thao-thay-the-Thong-tu-133-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-tong-hop-22-tai-khoan-ke-toan-theo-Du-thao-thay-the-Thong-tu-133-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-tong-hop-22-tai-khoan-ke-toan-theo-Du-thao-thay-the-Thong-tu-133-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10059\" class=\"wp-caption-text\">B\u1ea3ng t\u1ed5ng h\u1ee3p 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133, \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng t\u1ea1i Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 n\u1ed9i dung thay \u0111\u1ed5i.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng chi ti\u1ebft 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u041d\u0435\u0442.<\/b><\/td>\n<td style=\"text-align: center;\"><b>D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 133\/2016\/TT-BTC<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thay \u0111\u1ed5i<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 111<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed9p TK 111 v\u00e0 TK 112<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh ti\u1ec1n m\u1eb7t, Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, Ti\u1ec1n \u0111ang chuy\u1ec3n, V\u00e0ng ti\u1ec1n t\u1ec7; b\u1ecf TK c\u1ea5p 2\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 121<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed9p TK 121 v\u00e0o TK 128<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, Ch\u1ee9ng kho\u00e1n kinh doanh, \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n; b\u1ed5 sung \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c; b\u1ecf TK c\u1ea5p 2<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 131<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 131<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0439<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 133<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 133<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0439<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 138<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed9p TK 136, 138, 141<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh Ph\u1ea3i thu n\u1ed9i b\u1ed9, Ph\u1ea3i thu kh\u00e1c, T\u1ea1m \u1ee9ng, K\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c; b\u1ecf TK c\u1ea5p 2\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0421\u0447\u0435\u0442 151<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed9p TK 151, 152, 153, 154, 155, 156, 157<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho; kh\u00f4ng quy \u0111\u1ecbnh TK chi ti\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 211<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed9p TK 211, 217, 242<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, TSC\u0110 v\u00f4 h\u00ecnh, B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, Chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5; b\u1ecf TK c\u1ea5p 2<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0422\u041a 214<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0422\u041a 214<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng quy \u0111\u1ecbnh TK chi ti\u1ebft c\u1ea5p 2<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 215<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041d\u0435 \u0438\u043c\u0435\u0442\u044c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n m\u1edbi; ph\u1ea3n \u00e1nh V\u1eadt nu\u00f4i, C\u00e2y tr\u1ed3ng; th\u1ed1ng nh\u1ea5t v\u1edbi Th\u00f4ng t\u01b0 99\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 229<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 229<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n sinh h\u1ecdc; kh\u00f4ng quy \u0111\u1ecbnh TK c\u1ea5p 2<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0421\u0447\u0435\u0442 241<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0421\u0447\u0435\u0442 241<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh Mua s\u1eafm TSC\u0110, XDCB, S\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng \u0111\u1ecbnh k\u1ef3 TSC\u0110, N\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o TSC\u0110; b\u1ecf TK c\u1ea5p 2<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 331<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 331<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0439<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 333<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 333<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0439<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0421\u0447\u0435\u0442 338<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed9p TK 334, 335, 336, 338, 352, 353, 356<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c, D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, Qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i, Qu\u1ef9 ph\u00e1t tri\u1ec3n KH&amp;CN; b\u1ecf TK c\u1ea5p 2\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 341<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 341<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0439<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">16<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 411<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed9p TK 411, 419<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh V\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, Th\u1eb7ng d\u01b0 v\u1ed1n, V\u1ed1n kh\u00e1c; b\u1ecf TK c\u1ea5p 2\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 418<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 418<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, g\u1ed3m c\u1ea3 Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 421<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 421<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9i dung kh\u00f4ng thay \u0111\u1ed5i, kh\u00f4ng quy \u0111\u1ecbnh TK c\u1ea5p 2<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 511<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed9p TK 511, 515, 711<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, Thu nh\u1eadp kh\u00e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 611<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed9p TK 611, 631, 632, 635, 642, 811<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, Chi ph\u00ed t\u00e0i ch\u00ednh, Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh, Chi ph\u00ed kh\u00e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 811<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 821<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed5i s\u1ed1 hi\u1ec7u; n\u1ed9i dung ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0422\u041a 911<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0422\u041a 911<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u044b\u0439<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd \u0111\u1ed1i chi\u1ebfu:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111ang \u0111\u01b0\u1ee3c l\u01b0u h\u00e0nh ghi s\u1ed1 hi\u1ec7u d\u00f2ng s\u1ed1 7 l\u00e0 &#8220;T\u00e0i kho\u1ea3n 121&#8221;, tr\u00f9ng v\u1edbi d\u00f2ng s\u1ed1 2. C\u0103n c\u1ee9 n\u1ed9i dung g\u1ed9p c\u00e1c TK 211, 217, 242 (t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n), b\u00e0i vi\u1ebft t\u1ea1m ghi l\u00e0 TK 211. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu Ph\u1ee5 l\u1ee5c 1 b\u1ea3n D\u1ef1 th\u1ea3o g\u1ed1c \u0111\u1ec3 x\u00e1c nh\u1eadn s\u1ed1 hi\u1ec7u ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi c\u1ea5u h\u00ecnh h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn t\u1ed5ng th\u1ec3, 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 chia th\u00e0nh b\u1ed1n nh\u00f3m: 9 t\u00e0i kho\u1ea3n gi\u1eef nguy\u00ean ho\u1eb7c g\u1ea7n nh\u01b0 gi\u1eef nguy\u00ean (131, 133, 214, 229, 241, 331, 333, 341, 418, 421, 911, ph\u1ea7n l\u1edbn ch\u1ec9 b\u1ecf t\u00e0i kho\u1ea3n c\u1ea5p 2), nh\u00f3m t\u00e0i kho\u1ea3n g\u1ed9p (111, 121, 138, 151, 211, 338, 411, 511, 611), 1 t\u00e0i kho\u1ea3n m\u1edbi (215) v\u00e0 1 t\u00e0i kho\u1ea3n \u0111\u1ed5i s\u1ed1 hi\u1ec7u (811).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_nhom_tai_san_trong_22_tai_khoan_ke_toan_theo_Du_thao_thay_the_Thong_tu_133\"><\/span><b>Ph\u00e2n t\u00edch nh\u00f3m t\u00e0i s\u1ea3n trong 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10056\" aria-describedby=\"caption-attachment-10056\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10056\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-loai-nhom-tai-san-trong-22-tai-khoan-ke-toan-theo-Du-thao-thay-the-Thong-tu-133.jpg\" alt=\"Ph\u00e2n lo\u1ea1i nh\u00f3m t\u00e0i s\u1ea3n trong 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-loai-nhom-tai-san-trong-22-tai-khoan-ke-toan-theo-Du-thao-thay-the-Thong-tu-133.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-loai-nhom-tai-san-trong-22-tai-khoan-ke-toan-theo-Du-thao-thay-the-Thong-tu-133-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-loai-nhom-tai-san-trong-22-tai-khoan-ke-toan-theo-Du-thao-thay-the-Thong-tu-133-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-loai-nhom-tai-san-trong-22-tai-khoan-ke-toan-theo-Du-thao-thay-the-Thong-tu-133-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Phan-loai-nhom-tai-san-trong-22-tai-khoan-ke-toan-theo-Du-thao-thay-the-Thong-tu-133-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10056\" class=\"wp-caption-text\">Ph\u00e2n lo\u1ea1i nh\u00f3m t\u00e0i s\u1ea3n trong 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f9ng MAN &#8211; Master Accountant Network \u0111i s\u00e2u v\u00e0o ph\u00e2n t\u00edch nh\u00f3m t\u00e0i s\u1ea3n trong 22 t\u00e0i kho\u1ea3n:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_111_Gop_tien_mat_va_tien_gui_khong_ky_han\"><\/span><b>T\u00e0i kho\u1ea3n 111: G\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo D\u1ef1 th\u1ea3o, TK 111 g\u1ed9p TK 111 v\u00e0 TK 112 c\u1ee7a Th\u00f4ng t\u01b0 133, n\u1ed9i dung ph\u1ea3n \u00e1nh bao g\u1ed3m Ti\u1ec1n m\u1eb7t, Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, Ti\u1ec1n \u0111ang chuy\u1ec3n, V\u00e0ng ti\u1ec1n t\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1 th\u1ea3o kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh t\u00e0i kho\u1ea3n chi ti\u1ebft c\u1ea5p 2 m\u00e0 doanh nghi\u1ec7p t\u1ef1 m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i c\u00e1c lo\u1ea1i ti\u1ec1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ea5y r\u00f5 m\u1ee9c \u0111\u1ed9 thay \u0111\u1ed5i, c\u1ea7n nh\u1eafc l\u1ea1i quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. C\u0103n c\u1ee9 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TK 111 nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m: Ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7. Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o TK 111 &#8220;Ti\u1ec1n m\u1eb7t&#8221; s\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 th\u1ef1c t\u1ebf nh\u1eadp, xu\u1ea5t, t\u1ed3n qu\u1ef9.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Khi ti\u1ebfn h\u00e0nh nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 phi\u1ebfu thu, phi\u1ebfu chi v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadn, ng\u01b0\u1eddi giao, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p nh\u1eadp, xu\u1ea5t qu\u1ef9,&#8230; theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ea3i c\u00f3 l\u1ec7nh nh\u1eadp qu\u1ef9, xu\u1ea5t qu\u1ef9 \u0111\u00ednh k\u00e8m.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m m\u1edf s\u1ed5 k\u1ebf to\u00e1n qu\u1ef9 ti\u1ec1n m\u1eb7t, ghi ch\u00e9p h\u00e0ng ng\u00e0y li\u00ean t\u1ee5c theo tr\u00ecnh t\u1ef1 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi, nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 t\u00ednh ra s\u1ed1 t\u1ed3n qu\u1ef9 t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Th\u1ee7 qu\u1ef9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t. H\u00e0ng ng\u00e0y th\u1ee7 qu\u1ef9 ph\u1ea3i ki\u1ec3m k\u00ea s\u1ed1 t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, k\u1ebf to\u00e1n v\u00e0 th\u1ee7 qu\u1ef9 ph\u1ea3i ki\u1ec3m tra l\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ki\u1ebfn ngh\u1ecb bi\u1ec7n ph\u00e1p x\u1eed l\u00fd ch\u00eanh l\u1ec7ch.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 k\u1ebft c\u1ea5u, TK 111 theo Th\u00f4ng t\u01b0 133 c\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00ean N\u1ee3:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 nh\u1eadp qu\u1ef9; S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 th\u1eeba \u1edf qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea; Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00ean C\u00f3:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 xu\u1ea5t qu\u1ef9; S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 thi\u1ebfu h\u1ee5t qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea; Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 c\u00f2n t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TK 111 theo Th\u00f4ng t\u01b0 133 c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2: TK 1111 &#8211; Ti\u1ec1n Vi\u1ec7t Nam v\u00e0 TK 1112 &#8211; Ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435:<\/b><span style=\"font-weight: 400;\"> Khi chuy\u1ec3n sang 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133, TK 112 kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i \u0111\u1ed9c l\u1eadp. K\u1ebf to\u00e1n n\u00ean ch\u1ee7 \u0111\u1ed9ng m\u1edf chi ti\u1ebft (v\u00ed d\u1ee5: ti\u1ec1n m\u1eb7t VND, ti\u1ec1n m\u1eb7t ngo\u1ea1i t\u1ec7, ti\u1ec1n g\u1eedi t\u1eebng ng\u00e2n h\u00e0ng, ti\u1ec1n \u0111ang chuy\u1ec3n) \u0111\u1ec3 v\u1eabn \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c s\u1ed5 qu\u1ef9 v\u1edbi s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng. N\u1ebfu kh\u00f4ng thi\u1ebft k\u1ebf chi ti\u1ebft ngay t\u1eeb \u0111\u1ea7u, vi\u1ec7c ki\u1ec3m k\u00ea qu\u1ef9 v\u00e0 \u0111\u1ed1i chi\u1ebfu ng\u00e2n h\u00e0ng cu\u1ed1i k\u1ef3 s\u1ebd tr\u1edf n\u00ean r\u1ea5t kh\u00f3 ki\u1ec3m so\u00e1t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_thuc_te_cua_22_tai_khoan_ke_toan_theo_Du_thao_thay_the_Thong_tu_133_doi_voi_doanh_nghiep\"><\/span><b>T\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u00edt h\u01a1n gi\u00fap doanh nghi\u1ec7p si\u00eau nh\u1ecf, doanh nghi\u1ec7p nh\u1ecf gi\u1ea3m g\u00e1nh n\u1eb7ng h\u1ea1ch to\u00e1n. Quy\u1ec1n t\u1ef1 m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft cho ph\u00e9p doanh nghi\u1ec7p thi\u1ebft k\u1ebf danh m\u1ee5c s\u00e1t v\u1edbi m\u00f4 h\u00ecnh kinh doanh th\u1ef1c t\u1ebf, thay v\u00ec ph\u1ea3i \u00e9p nghi\u1ec7p v\u1ee5 v\u00e0o khung t\u00e0i kho\u1ea3n c\u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7t tr\u00e1i c\u1ee7a s\u1ef1 linh ho\u1ea1t l\u00e0 tr\u00e1ch nhi\u1ec7m. Khi 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 ch\u1ec9 quy \u0111\u1ecbnh khung, ch\u1ea5t l\u01b0\u1ee3ng th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o n\u0103ng l\u1ef1c thi\u1ebft k\u1ebf t\u00e0i kho\u1ea3n chi ti\u1ebft c\u1ee7a t\u1eebng doanh nghi\u1ec7p. Ba r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng chuy\u00ean tr\u00e1ch, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-dich-vu-ke-toan-ngoai\/\"> \u0430\u0443\u0442\u0441\u043e\u0440\u0441\u0438\u043d\u0433 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u0443\u0441\u043b\u0443\u0433<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 kinh nghi\u1ec7m chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 ph\u01b0\u01a1ng \u00e1n gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lien_he_voi_Thong_tu_992025TT-BTC\"><\/span><b>Li\u00ean h\u1ec7 v\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a D\u1ef1 th\u1ea3o \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf th\u1ed1ng nh\u1ea5t v\u1edbi Th\u00f4ng t\u01b0 99, \u0111i\u1ec3n h\u00ecnh l\u00e0 TK 215 v\u1ec1 t\u00e0i s\u1ea3n sinh h\u1ecdc. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba hi\u1ec7n c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 thay cho Th\u00f4ng t\u01b0 133. N\u1ebfu \u0111ang c\u00e2n nh\u1eafc ph\u01b0\u01a1ng \u00e1n n\u00e0y, k\u1ebf to\u00e1n n\u00ean t\u00ecm hi\u1ec3u tr\u01b0\u1edbc c\u1ea5u tr\u00fac<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-can-doi-ke-toan-theo-thong-tu-99\/\"> b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 so s\u00e1nh v\u1edbi 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 \u00e1p d\u1ee5ng l\u00e2u d\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_cong_khai_bao_cao_tai_chinh\"><\/span><b>Y\u00eau c\u1ea7u c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n r\u00fat g\u1ecdn, ngh\u0129a v\u1ee5 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng thay \u0111\u1ed5i. Theo \u0110i\u1ec1u 31 Lu\u1eadt K\u1ebf to\u00e1n 2015, n\u1ed9i dung c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f4ng khai th\u00f4ng tin thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f4ng khai quy\u1ebft to\u00e1n thu, chi t\u00e0i ch\u00ednh n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a Nh\u00e2n d\u00e2n c\u00f4ng khai m\u1ee5c \u0111\u00edch huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng g\u00f3p, m\u1ee9c huy \u0111\u1ed9ng, k\u1ebft qu\u1ea3 s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n thu, chi t\u1eebng kho\u1ea3n \u0111\u00f3ng g\u00f3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f4ng khai c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n khi c\u00f4ng khai ph\u1ea3i k\u00e8m theo b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133, c\u00f3 th\u1ec3 th\u1ea5y: C\u00e1c n\u1ed9i dung doanh nghi\u1ec7p ph\u1ea3i c\u00f4ng khai nh\u01b0 tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9, thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec1u n\u1eb1m trong c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 b\u1ecb g\u1ed9p (TK 338, TK 418). N\u1ebfu kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft ph\u00f9 h\u1ee3p, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u \u0111\u1ec3 c\u00f4ng khai \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n t\u1eeb m\u00f4 h\u00ecnh &#8220;Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh chi ti\u1ebft&#8221; sang &#8220;Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh khung, doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c g\u1ecdn h\u01a1n kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 c\u00f4ng vi\u1ec7c \u0111\u01a1n gi\u1ea3n h\u01a1n. Ch\u1ea5t l\u01b0\u1ee3ng s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1ch doanh nghi\u1ec7p x\u00e2y d\u1ef1ng danh m\u1ee5c t\u00e0i kho\u1ea3n chi ti\u1ebft ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ee7 nh\u00e2n s\u1ef1 \u0111\u1ec3 r\u00e0 so\u00e1t, l\u1eadp b\u1ea3ng \u00e1nh x\u1ea1 v\u00e0 thi\u1ebft k\u1ebf l\u1ea1i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-cho-doanh-nghiep-vua-va-nho\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network c\u00f3 th\u1ec3 \u0111\u1ed3ng h\u00e0nh t\u1eeb kh\u00e2u chu\u1ea9n b\u1ecb \u0111\u1ebfn khi \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c. V\u1edbi doanh nghi\u1ec7p mu\u1ed1n giao to\u00e0n b\u1ed9 kh\u00e2u h\u1ea1ch to\u00e1n, b\u00e1o c\u00e1o thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i di\u1ec5n ra li\u1ec1n m\u1ea1ch, kh\u00f4ng gi\u00e1n \u0111o\u1ea1n s\u1ed1 li\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0411\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u0430\u044f \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430 \u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438!<\/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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/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>\u0410\u0434\u0440\u0435\u0441:<\/b><span style=\"font-weight: 400;\"> \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/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>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u043e\u0444\u0438\u043b\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 Google:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u041f\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u043f\u0440\u043e\u0444\u0438\u043b\u044c MAN \u2013 Master Accountant Network \u0432 Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c LinkedIn:<\/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\">\u041f\u0440\u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u043f\u0440\u043e\u0444\u0438\u043b\u044c \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d\u0430 \u043d\u0430 LinkedIn.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0437\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0443\u044e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0433-\u043d. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d \u2013 \u043e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u041e\u043d \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c (CPA) \u0412\u044c\u0435\u0442\u043d\u0430\u043c\u0430 \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430, \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_22_tai_khoan_ke_toan_theo_Du_thao_thay_the_Thong_tu_133\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Du_thao_thay_the_Thong_tu_133_quy_dinh_bao_nhieu_tai_khoan_ke_toan\"><\/span><b>D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 quy \u0111\u1ecbnh bao nhi\u00eau t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ph\u1ee5 l\u1ee5c 1 D\u1ef1 th\u1ea3o, h\u1ec7 th\u1ed1ng ch\u1ec9 c\u00f2n 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n thay v\u00ec 49 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"22_tai_khoan_ke_toan_theo_Du_thao_thay_the_Thong_tu_133_da_co_hieu_luc_chua\"><\/span><b>22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ch\u01b0a?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0a. \u0110\u00e2y v\u1eabn l\u00e0 D\u1ef1 th\u1ea3o. T\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1eadp nh\u1eadt b\u00e0i vi\u1ebft, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ho\u1eb7c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"TK_112_%E2%80%93_Tien_gui_ngan_hang_con_khong\"><\/span><b>TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f2n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo D\u1ef1 th\u1ea3o, TK 112 \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o TK 111. TK 111 ph\u1ea3n \u00e1nh Ti\u1ec1n m\u1eb7t, Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, Ti\u1ec1n \u0111ang chuy\u1ec3n, V\u00e0ng ti\u1ec1n t\u1ec7. Ri\u00eang ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n thu\u1ed9c TK 121.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"TK_811_trong_Du_thao_phan_anh_noi_dung_gi\"><\/span><b>TK 811 trong D\u1ef1 th\u1ea3o ph\u1ea3n \u00e1nh n\u1ed9i dung g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TK 811 trong D\u1ef1 th\u1ea3o l\u00e0 TK 821 c\u1ee7a Th\u00f4ng t\u01b0 133 \u0111\u01b0\u1ee3c \u0111\u1ed5i s\u1ed1 hi\u1ec7u, n\u1ed9i dung ph\u1ea3n \u00e1nh kh\u00f4ng thay \u0111\u1ed5i. Chi ph\u00ed kh\u00e1c (TK 811 theo Th\u00f4ng t\u01b0 133) \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o TK 611.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_moi_nao_duoc_bo_sung_trong_Du_thao_TK_215_phan_anh_Vat_nuoi_Cay_trong_nguyen_tac_ke_toan_noi_dung_ket_cau_tai_khoan_thong_nhat_voi_quy_dinh_tai_Thong_tu_99\"><\/span><b>T\u00e0i kho\u1ea3n m\u1edbi n\u00e0o \u0111\u01b0\u1ee3c b\u1ed5 sung trong D\u1ef1 th\u1ea3o?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> TK 215, ph\u1ea3n \u00e1nh V\u1eadt nu\u00f4i, C\u00e2y tr\u1ed3ng; nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, n\u1ed9i dung, k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n th\u1ed1ng nh\u1ea5t v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_tu_mo_tai_khoan_chi_tiet_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u1ef1 m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Ph\u1ea7n l\u1edbn t\u00e0i kho\u1ea3n trong D\u1ef1 th\u1ea3o kh\u00f4ng quy \u0111\u1ecbnh t\u00e0i kho\u1ea3n chi ti\u1ebft c\u1ea5p 2; doanh nghi\u1ec7p t\u1ef1 m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo D\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133 l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba k\u1ec3 t\u1eeb n\u0103m 2016. Theo Ph\u1ee5 l\u1ee5c 1 c\u1ee7a D\u1ef1 th\u1ea3o, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n ch\u1ec9 c\u00f2n 22 t\u00e0i kho\u1ea3n thay v\u00ec 49 t\u00e0i kho\u1ea3n nh\u01b0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10057,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10054","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=10054"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10054\/revisions"}],"predecessor-version":[{"id":10060,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10054\/revisions\/10060"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/10057"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=10054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=10054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=10054"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}