{"id":7609,"date":"2026-02-26T20:44:56","date_gmt":"2026-02-27T03:44:56","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7609"},"modified":"2026-03-09T21:27:40","modified_gmt":"2026-03-10T04:27:40","slug":"huong-dan-cach-lap-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/","title":{"rendered":"\u0418\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u0438 \u043f\u043e \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 minh b\u1ea1ch, uy t\u00edn v\u00e0 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb c\u1ee7a m\u1ed7i doanh nghi\u1ec7p trong n\u0103m 2026. Th\u1eddi \u0111i\u1ec3m c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf nh\u01b0 IFRS \u0111ang \u0111\u01b0\u1ee3c th\u00fac \u0111\u1ea9y m\u1ea1nh m\u1ebd t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p h\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, quy tr\u00ecnh 7 b\u01b0\u1edbc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p, c\u00e1ch n\u1ed9p online tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p v\u00e0 m\u1ee9c ph\u1ea1t c\u1ea7n tr\u00e1nh. N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u gi\u00e1 tr\u1ecb doanh nghi\u1ec7p trong m\u1eaft ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u00e2y ch\u00ednh l\u00e0 c\u1ea9m nang kh\u00f4ng th\u1ec3 b\u1ecf qua.<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Quy_dinh_can_luu_y_khi_lap_Bao_cao_tai_chinh\" >Quy \u0111\u1ecbnh c\u1ea7n l\u01b0u \u00fd khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Tam_quan_trong_cua_viec_lap_Bao_cao_tai_chinh\" >T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#He_thong_van_ban_phap_luat_va_Che_do_ke_toan_ap_dung\" >H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/a><\/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\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Bo_Bao_cao_tai_chinh_day_du_se_bao_gom_nhung_gi\" >B\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 s\u1ebd bao g\u1ed3m nh\u1eefng g\u00ec?<\/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\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Huong_dan_cach_lap_Bao_cao_tai_chinh_chuyen_nghiep\" >H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chuy\u00ean 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-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Buoc_1_%E2%80%93_Thu_thap_va_phan_loai_chung_tu\" >B\u01b0\u1edbc 1 &#8211; Thu th\u1eadp v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb<\/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\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Buoc_2_%E2%80%93_Hach_toan_nghiep_vu_kinh_te_phat_sinh\" >B\u01b0\u1edbc 2 &#8211; H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Buoc_3_%E2%80%93_Phan_bo_chi_phi_va_khau_hao_tai_san\" >B\u01b0\u1edbc 3 &#8211; Ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Buoc_4_%E2%80%93_Thuc_hien_cac_but_toan_dieu_chinh\" >B\u01b0\u1edbc 4 &#8211; Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Buoc_5_%E2%80%93_Kiem_tra_doi_chieu_so_lieu\" >B\u01b0\u1edbc 5 &#8211; Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u<\/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\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Buoc_6_%E2%80%93_Thuc_hien_cac_but_toan_ket_chuyen_cuoi_ky\" >B\u01b0\u1edbc 6 &#8211; Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Buoc_7_%E2%80%93_Lap_Bao_cao_tai_chinh_va_Thuyet_minh_Bao_cao_tai_chinh\" >B\u01b0\u1edbc 7 &#8211; L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Thoi_han_nop_Bao_cao_tai_chinh_va_muc_phat_vi_pham\" >Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 m\u1ee9c ph\u1ea1t vi ph\u1ea1m<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Doi_voi_doanh_nghiep_Nha_nuoc\" >\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc<\/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\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Doi_voi_loai_hinh_doanh_nghiep_khac\" >\u0110\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c<\/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\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_lap_Bao_cao_tai_chinh\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u1eadp 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-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Doanh_nghiep_khong_phat_sinh_doanh_thu_co_phai_lap_Bao_cao_tai_chinh_khong\" >Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Co_the_tu_lap_Bao_cao_tai_chinh_bang_Excel_thay_vi_phan_mem_ke_toan_khong\" >C\u00f3 th\u1ec3 t\u1ef1 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng Excel thay v\u00ec ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Bao_cao_tai_chinh_da_nop_co_duoc_dieu_chinh_khong\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ru\/huong-dan-cach-lap-bao-cao-tai-chinh\/#Khi_nao_nen_thue_dich_vu_lap_Bao_cao_tai_chinh\" >Khi n\u00e0o n\u00ean thu\u00ea d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_can_luu_y_khi_lap_Bao_cao_tai_chinh\"><\/span><b>Quy \u0111\u1ecbnh c\u1ea7n l\u01b0u \u00fd khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 nh\u1eefng th\u00f4ng tin c\u1ed1t l\u00f5i b\u1eaft bu\u1ed9c ph\u1ea3i tr\u00ecnh b\u00e0y. C\u00e1c n\u1ed9i dung n\u00e0y kh\u00f4ng ch\u1ec9 ph\u1ea3n \u00e1nh \u201cb\u1ee9c tranh t\u00e0i ch\u00ednh\u201d t\u1ed5ng th\u1ec3 m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e2n h\u00e0ng \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n: To\u00e0n b\u1ed9 ngu\u1ed3n l\u1ef1c doanh nghi\u1ec7p \u0111ang qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 ph\u1ea3i tr\u1ea3: C\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh m\u00e0 doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: Ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i thu\u1ed9c v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu sau khi tr\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c: C\u00e1c kho\u1ea3n l\u00e0m t\u0103ng l\u1ee3i \u00edch kinh t\u1ebf trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 chi ph\u00ed kh\u00e1c: C\u00e1c kho\u1ea3n l\u00e0m gi\u1ea3m l\u1ee3i \u00edch kinh t\u1ebf trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 kinh doanh (l\u00e3i ho\u1eb7c l\u1ed7) v\u00e0 vi\u1ec7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c lu\u1ed3ng ti\u1ec1n: D\u00f2ng ti\u1ec1n v\u00e0o &#8211; ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c ch\u1ec9 ti\u00eau ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i th\u00edch r\u00f5 b\u1ea3n ch\u1ea5t c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u00e3 tr\u00ecnh b\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi ghi nh\u1eadn nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m r\u00f5 c\u00e1c bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng gi\u1eefa c\u00e1c k\u1ef3.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u ph\u1ea3i r\u00f5 r\u00e0ng, minh b\u1ea1ch, d\u1ec5 hi\u1ec3u v\u00e0 c\u00f3 \u0111\u1ed9 tin c\u1eady cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh li\u00ean t\u1ee5c gi\u1eefa c\u00e1c k\u1ef3, \u0111\u1ea3m b\u1ea3o t\u00ednh so s\u00e1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ph\u1ea3i c\u0103n c\u1ee9 tr\u00ean s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 kh\u00f3a s\u1ed5, tu\u00e2n th\u1ee7 \u0111\u00fang nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c tr\u00ecnh b\u00e0y ph\u1ea3i nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 thay \u0111\u1ed5i v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p ho\u1eb7c c\u00e1ch tr\u00ecnh b\u00e0y, doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 n\u00eau r\u00f5 l\u00fd do \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_lap_Bao_cao_tai_chinh\"><\/span><b>T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7611\" aria-describedby=\"caption-attachment-7611\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7611\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-viec-lap-Bao-cao-tai-chinh.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-viec-lap-Bao-cao-tai-chinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-viec-lap-Bao-cao-tai-chinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-viec-lap-Bao-cao-tai-chinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-viec-lap-Bao-cao-tai-chinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-viec-lap-Bao-cao-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7611\" class=\"wp-caption-text\">T\u1ea7m quan tr\u1ecdng vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00e0 qu\u00e1 tr\u00ecnh t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 s\u1ed5 c\u00e1i \u0111\u1ec3 tr\u00ecnh b\u00e0y t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng khi nhi\u1ec1u doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng th\u00ed \u0111i\u1ec3m ho\u1eb7c b\u1eaft bu\u1ed9c chuy\u1ec3n \u0111\u1ed5i sang chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS). Vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1eef li\u1ec7u tin c\u1eady cho ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00fap ban l\u00e3nh \u0111\u1ea1o c\u00f3 c\u00e1i nh\u00ecn th\u1ea5u \u0111\u00e1o v\u1ec1 &#8220;s\u1ee9c kh\u1ecfe&#8221; doanh nghi\u1ec7p \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c k\u1ecbp th\u1eddi.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_va_Che_do_ke_toan_ap_dung\"><\/span><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang quy \u0111\u1ecbnh, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 doanh nghi\u1ec7p m\u00ecnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a v\u0103n b\u1ea3n n\u00e0o:<\/span><\/p>\n<ul>\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 m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, y\u00eau c\u1ea7u h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i kho\u1ea3n chi ti\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a 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\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a>: Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SMEs), t\u1eadp trung v\u00e0o t\u00ednh \u0111\u01a1n gi\u1ea3n v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-132-2018-TT-BTC-huong-dan-Che-do-ke-toan-cho-doanh-nghiep-sieu-nho-401322.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 132\/2018\/TT-BTC<\/a>: H\u01b0\u1edbng d\u1eabn ri\u00eang cho doanh nghi\u1ec7p si\u00eau nh\u1ecf, l\u01b0\u1ee3c b\u1ecf nhi\u1ec1u b\u00e1o c\u00e1o ph\u1ee9c t\u1ea1p nh\u01b0 L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd 2026:<\/b><span style=\"font-weight: 400;\"> C\u00e1c t\u1eadp \u0111o\u00e0n ni\u00eam y\u1ebft v\u00e0 doanh nghi\u1ec7p FDI c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng VFRS (Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Vi\u1ec7t Nam m\u1edbi) \u0111ang d\u1ea7n ti\u1ec7m c\u1eadn ho\u00e0n to\u00e0n v\u1edbi IFRS.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bo_Bao_cao_tai_chinh_day_du_se_bao_gom_nhung_gi\"><\/span><b>B\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 s\u1ebd bao g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00f9y theo th\u00f4ng t\u01b0 \u00e1p d\u1ee5ng m\u00e0 b\u1ed9 h\u1ed3 s\u01a1 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n): Ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: Tr\u00ecnh b\u00e0y doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: Gi\u1ea3i tr\u00ecnh s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a ti\u1ec1n m\u1eb7t t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u bi\u1ebfn \u0111\u1ed9ng l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh t\u00e0i kho\u1ea3n: (B\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_cach_lap_Bao_cao_tai_chinh_chuyen_nghiep\"><\/span><b>H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7616\" aria-describedby=\"caption-attachment-7616\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7616\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-lap-Bao-cao-tai-chinh-chuan.jpg\" alt=\"Quy tr\u00ecnh l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-lap-Bao-cao-tai-chinh-chuan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-lap-Bao-cao-tai-chinh-chuan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-lap-Bao-cao-tai-chinh-chuan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-lap-Bao-cao-tai-chinh-chuan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-lap-Bao-cao-tai-chinh-chuan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7616\" class=\"wp-caption-text\">Quy tr\u00ecnh l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh di\u1ec5n ra ch\u00ednh x\u00e1c, logic v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro sai s\u00f3t, doanh nghi\u1ec7p c\u1ea7n tri\u1ec3n khai theo m\u1ed9t quy tr\u00ecnh b\u00e0i b\u1ea3n, t\u1eeb kh\u00e2u x\u1eed l\u00fd ch\u1ee9ng t\u1eeb ban \u0111\u1ea7u \u0111\u1ebfn t\u1ed5ng h\u1ee3p v\u00e0 ho\u00e0n thi\u1ec7n thuy\u1ebft minh cu\u1ed1i k\u1ef3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc c\u1ee5 th\u1ec3 \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p m\u00e0 k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n tu\u1ea7n t\u1ef1 v\u00e0 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd \u1edf t\u1eebng giai \u0111o\u1ea1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Thu_thap_va_phan_loai_chung_tu\"><\/span><b>B\u01b0\u1edbc 1 &#8211; Thu th\u1eadp v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ec1n m\u00f3ng c\u1ee7a vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. K\u1ebf to\u00e1n c\u1ea7n thu th\u1eadp to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o, phi\u1ebfu thu, phi\u1ebfu chi, gi\u1ea5y b\u00e1o n\u1ee3, b\u00e1o c\u00f3 t\u1eeb ng\u00e2n h\u00e0ng. H\u00e3y \u0111\u1ea3m b\u1ea3o t\u00ednh &#8220;H\u1ee3p l\u00fd &#8211; H\u1ee3p l\u1ec7 &#8211; H\u1ee3p ph\u00e1p&#8221; c\u1ee7a t\u1eebng t\u1edd h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi nh\u1eadp li\u1ec7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Hach_toan_nghiep_vu_kinh_te_phat_sinh\"><\/span><b>B\u01b0\u1edbc 2 &#8211; H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c s\u1eafp x\u1ebfp v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb, k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u b\u01b0\u1edbc ghi nh\u1eadn s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 s\u1ed5 t\u1ed5ng h\u1ee3p theo \u0111\u00fang h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng. Vi\u1ec7c h\u1ea1ch to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n trung th\u1ef1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh n\u00e0y c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n b\u1eb1ng Excel trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf, ho\u1eb7c th\u00f4ng qua ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng \u0111\u1ec3 t\u0103ng t\u00ednh ch\u00ednh x\u00e1c, gi\u1ea3m sai s\u00f3t v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 x\u1eed l\u00fd d\u1eef li\u1ec7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Phan_bo_chi_phi_va_khau_hao_tai_san\"><\/span><b>B\u01b0\u1edbc 3 &#8211; Ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ghi nh\u1eadn \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc nh\u01b0 ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng thanh to\u00e1n nhi\u1ec1u k\u1ef3, ph\u00ed b\u1ea3o hi\u1ec3m, chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn\u2026 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n theo th\u1eddi gian h\u01b0\u1edfng l\u1ee3i th\u1ef1c t\u1ebf, tr\u00e1nh ghi nh\u1eadn to\u00e0n b\u1ed9 v\u00e0o m\u1ed9t k\u1ef3 l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao ph\u00f9 h\u1ee3p (\u0111\u01b0\u1eddng th\u1eb3ng, s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n, theo s\u1ea3n l\u01b0\u1ee3ng\u2026) c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 45\/2013\/TT-BTC (ho\u1eb7c v\u0103n b\u1ea3n thay th\u1ebf n\u1ebfu c\u00f3). Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang m\u1ee9c \u0111\u1ed9 hao m\u00f2n kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 nguy\u00ean gi\u00e1, th\u1eddi gian s\u1eed d\u1ee5ng, th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0o \u0111\u00fang ph\u00e2n h\u1ec7 t\u01b0\u01a1ng \u1ee9ng. Song song \u0111\u00f3, n\u00ean l\u1eadp b\u1ea3ng theo d\u00f5i ri\u00eang tr\u00ean Excel \u0111\u1ec3 ki\u1ec3m so\u00e1t vi\u1ec7c tr\u00edch kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc. Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 gi\u1eefa s\u1ed1 li\u1ec7u ph\u1ea7n m\u1ec1m v\u00e0 b\u1ea3ng theo d\u00f5i ngo\u00e0i s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch n\u1ebfu ph\u00e1t sinh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 \u0111\u1eb7c th\u00f9 s\u1ea3n xu\u1ea5t \u2013 x\u00e2y l\u1eafp \u2013 d\u1ef1 \u00e1n, \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, c\u00f3 th\u1ec3 c\u1ea7n x\u00e2y d\u1ef1ng th\u00eam b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chi ti\u1ebft b\u1eb1ng Excel nh\u1eb1m theo d\u00f5i s\u00e2u h\u01a1n t\u1eebng y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh gi\u00e1 th\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m (BHXH, BHYT), chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i\u2026 c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 r\u00f5 r\u00e0ng theo t\u1eebng m\u00e3 s\u1ea3n ph\u1ea9m, h\u1ee3p \u0111\u1ed3ng ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c khi t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u00ed gi\u00e1n ti\u1ebfp nh\u01b0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, chi ph\u00ed b\u00e1n h\u00e0ng\u2026 n\u00ean \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd theo t\u1eebng ph\u00f2ng ban, b\u1ed9 ph\u1eadn ho\u1eb7c trung t\u00e2m chi ph\u00ed nh\u1eb1m ph\u1ee5c v\u1ee5 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n t\u1ed1t c\u00f4ng t\u00e1c ph\u00e2n b\u1ed5 v\u00e0 kh\u1ea5u hao kh\u00f4ng ch\u1ec9 gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh ch\u00ednh x\u00e1c h\u01a1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Thuc_hien_cac_but_toan_dieu_chinh\"><\/span><b>B\u01b0\u1edbc 4 &#8211; Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra, r\u00e0 so\u00e1t v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3: Th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 cu\u1ed1i n\u0103m, \u0111\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n l\u00e3i\/l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng: R\u00e0 so\u00e1t v\u00e0 ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n nh\u01b0 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh ho\u1eb7c t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0,&#8230; Vi\u1ec7c tr\u00edch l\u1eadp ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng v\u00e0 h\u1ed3 s\u01a1 minh ch\u1ee9ng \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn chi ph\u00ed c\u1ea7n tr\u00edch tr\u01b0\u1edbc c\u1ee7a n\u0103m t\u00e0i ch\u00ednh: \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh ngh\u0129a v\u1ee5 nh\u01b0ng ch\u01b0a chi tr\u1ea3, c\u1ea7n th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc, ch\u1eb3ng h\u1ea1n nh\u01b0 l\u01b0\u01a1ng th\u00e1ng 13, th\u01b0\u1edfng T\u1ebft, chi ph\u00ed ki\u1ec3m to\u00e1n cu\u1ed1i n\u0103m, ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c chi ph\u00ed d\u1ecbch v\u1ee5 mang t\u00ednh \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n: Ki\u1ec3m tra c\u00e1c kho\u1ea3n doanh thu \u0111\u00e3 ghi nh\u1eadn t\u1ea1m th\u1eddi (v\u00ed d\u1ee5: ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, tri \u00e2n kh\u00e1ch h\u00e0ng, h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 d\u00e0i h\u1ea1n\u2026) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n doanh thu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn trong k\u1ef3 v\u00e0 k\u1ebft chuy\u1ec3n ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n ph\u00e2n lo\u1ea1i l\u1ea1i: \u0110\u1ea3m b\u1ea3o tr\u00ecnh b\u00e0y \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 th\u1eddi h\u1ea1n tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m ph\u00e2n lo\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0, \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n g\u1eedi th\u1ea5u chi, ph\u00e2n lo\u1ea1i c\u00f4ng n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n v\u00e0 ph\u00e2n lo\u1ea1i l\u1ea1i c\u00e1c kho\u1ea3n vay theo th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh sai s\u00f3t (n\u1ebfu ph\u00e1t hi\u1ec7n): N\u1ebfu ph\u00e1t hi\u1ec7n nh\u1ea7m l\u1eabn trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n, c\u1ea7n l\u1eadp b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u01b0\u1edbc r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y s\u1ebd gi\u00fap s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n cu\u1ed1i k\u1ef3 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng doanh nghi\u1ec7p, h\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Kiem_tra_doi_chieu_so_lieu\"><\/span><b>B\u01b0\u1edbc 5 &#8211; Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c ghi nh\u1eadn to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, k\u1ebf to\u00e1n c\u1ea7n ti\u1ebfn h\u00e0nh b\u01b0\u1edbc r\u00e0 so\u00e1t t\u1ed5ng th\u1ec3 s\u1ed1 li\u1ec7u nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 nh\u1ea5t qu\u00e1n tr\u01b0\u1edbc khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 chi ti\u1ebft v\u00e0 s\u1ed5 t\u1ed5ng h\u1ee3p c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m s\u1ed1 ph\u00e1t sinh v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00f9ng kh\u1edbp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n tr\u1ecdng y\u1ebfu nh\u01b0: C\u00f4ng n\u1ee3 ph\u1ea3i thu, c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3, ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, h\u00e0ng t\u1ed3n kho\u2026 nh\u1eb1m ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi sai l\u1ec7ch ho\u1eb7c ghi nh\u1eadn thi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So s\u00e1nh ch\u00e9o v\u1edbi h\u1ed3 s\u01a1 v\u00e0 b\u00e1o c\u00e1o li\u00ean quan g\u1ed3m: B\u00e1o c\u00e1o c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng &#8211; nh\u00e0 cung c\u1ea5p, b\u1ea3ng l\u01b0\u01a1ng, s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t, bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea kho, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu ng\u00e2n h\u00e0ng\u2026 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ngay c\u00e1c ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5, tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i k\u1ef3.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc ki\u1ec3m tra n\u00e0y \u0111\u00f3ng vai tr\u00f2 nh\u01b0 \u201cl\u1edbp ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng\u201d, gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng h\u1ee3p l\u00ean b\u00e1o c\u00e1o.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_%E2%80%93_Thuc_hien_cac_but_toan_ket_chuyen_cuoi_ky\"><\/span><b>B\u01b0\u1edbc 6 &#8211; Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n &#8220;qu\u00e9t&#8221; s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9 v\u1ec1 t\u00e0i kho\u1ea3n 911 (X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 511\/ C\u00f3 TK 911.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 911\/ C\u00f3 TK 632, 641, 642\u2026<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ph\u00e1t sinh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n c\u1ea7n k\u1ebft chuy\u1ec3n l\u1ea7n th\u1ee9 nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e3i, t\u00ednh ra s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, h\u1ea1ch to\u00e1n b\u1ed5 sung b\u00fat to\u00e1n ghi nh\u1eadn thu\u1ebf v\u00e0 chi ph\u00ed thu\u1ebf ph\u00e1t sinh. Sau \u0111\u00f3 th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u1ea1i \u0111\u1ec3 ra con s\u1ed1 l\u1ee3i nhu\u1eadn cu\u1ed1i c\u00f9ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n thu\u1ebf TNDN ph\u1ea3i n\u1ed9p (N\u1ee3 TK 821\/ C\u00f3 TK 3334).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_7_%E2%80%93_Lap_Bao_cao_tai_chinh_va_Thuyet_minh_Bao_cao_tai_chinh\"><\/span><b>B\u01b0\u1edbc 7 &#8211; L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi \u0111\u00e3 r\u00e0 so\u00e1t v\u00e0 x\u00e1c nh\u1eadn to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong k\u1ef3, k\u1ebf to\u00e1n m\u1edbi ti\u1ebfn h\u00e0nh b\u01b0\u1edbc t\u1ed5ng h\u1ee3p \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch sang c\u00e1c bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, ch\u1ebf \u0111\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c v\u00e0 lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 l\u1edbn hay nh\u1ecf. V\u00ec v\u1eady, vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang c\u1ea5u tr\u00fac bi\u1ec3u m\u1eabu v\u00e0 nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n b\u1eb1ng Excel, k\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh t\u00e0i kho\u1ea3n \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 \u0111i\u1ec1n th\u1ee7 c\u00f4ng t\u1eebng ch\u1ec9 ti\u00eau v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c bi\u1ec3u m\u1eabu li\u00ean quan. Qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 c\u1ea9n tr\u1ecdng cao nh\u1eb1m tr\u00e1nh sai l\u1ec7ch gi\u1eefa t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng ngu\u1ed3n v\u1ed1n ho\u1eb7c gi\u1eefa l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc v\u00e0 sau thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o n\u1ed9i b\u1ed9, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m HTKK theo \u0111\u00fang tr\u00ecnh t\u1ef1 quy \u0111\u1ecbnh. C\u00e1c b\u01b0\u1edbc thao t\u00e1c s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n l\u1ea7n l\u01b0\u1ee3t nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng nh\u1eadp b\u1eb1ng t\u00e0i kho\u1ea3n doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn m\u1ee5c \u201cB\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d. B\u01b0\u1edbc n\u00e0y m\u1ed7i doanh nghi\u1ec7p s\u1ebd kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1eb1m ch\u1ecdn \u0111\u00fang B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_7612\" aria-describedby=\"caption-attachment-7612\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7612\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Chon-muc-Bao-cao-tai-chinh.jpg\" alt=\"Ch\u1ecdn m\u1ee5c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Chon-muc-Bao-cao-tai-chinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Chon-muc-Bao-cao-tai-chinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Chon-muc-Bao-cao-tai-chinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Chon-muc-Bao-cao-tai-chinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Chon-muc-Bao-cao-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7612\" class=\"wp-caption-text\">Ch\u1ecdn m\u1ee5c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfp \u0111\u1ebfn, ch\u1ecdn t\u00ednh n\u0103ng \u201cNi\u00ean \u0111\u1ed9 t\u00e0i ch\u00ednh\u201d. T\u1ea1i \u0111\u00e2y, c\u1ea7n ho\u00e0n t\u1ea5t vi\u1ec7c nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin r\u1ed3i ch\u1ecdn \u201c\u0110\u1ed3ng \u00fd\u201d \u0111\u1ec3 giao di\u1ec7n T\u1edd khai hi\u1ec3n th\u1ecb.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_7613\" aria-describedby=\"caption-attachment-7613\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7613\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Chon-nien-do-tai-chinh.jpg\" alt=\"Ch\u1ecdn ni\u00ean \u0111\u1ed9 t\u00e0i ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Chon-nien-do-tai-chinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Chon-nien-do-tai-chinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Chon-nien-do-tai-chinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Chon-nien-do-tai-chinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Chon-nien-do-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7613\" class=\"wp-caption-text\">Ch\u1ecdn ni\u00ean \u0111\u1ed9 t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1i giao di\u1ec7n T\u1edd khai, doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin y\u00eau c\u1ea7u \u1edf c\u1ea3 03 bi\u1ec3u nh\u01b0 C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. <\/span><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 ho\u00e0n t\u1ea5t, nh\u1ea5n v\u00e0o \u00f4 \u201cGhi\u201d v\u00e0 \u0111\u1ee3i m\u00e0n h\u00ecnh hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o \u201c\u0110\u00e3 ghi d\u1eef li\u1ec7u th\u00e0nh c\u00f4ng!\u201d l\u00e0 xong.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_7614\" aria-describedby=\"caption-attachment-7614\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7614\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Dien-to-khai.jpg\" alt=\"\u0110i\u1ec1n t\u1edd khai\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Dien-to-khai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Dien-to-khai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Dien-to-khai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Dien-to-khai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Dien-to-khai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7614\" class=\"wp-caption-text\">\u0110i\u1ec1n t\u1edd khai<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc cu\u1ed1i ch\u1ec9 c\u1ea7n \u201cK\u1ebft xu\u1ea5t XML\u201d v\u00e0 l\u01b0u \u0111\u00fang file \u0111\u00e3 k\u1ebft xu\u1ea5t ho\u00e0n thi\u1ec7n v\u00e0o m\u00e1y t\u00ednh c\u1ee7a m\u00ecnh \u0111\u1ec3 l\u00e0m d\u1eef li\u1ec7u k\u1ebf to\u00e1n n\u1ed9p l\u00ean c\u01a1 quan thu\u1ebf. Nh\u01b0 v\u1eady l\u00e0 xong c\u00e1c b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng ph\u1ea7n m\u1ec1m HTKK.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Bao_cao_tai_chinh_va_muc_phat_vi_pham\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 m\u1ee9c ph\u1ea1t vi ph\u1ea1m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p cho c\u01a1 quan ch\u1ee9c n\u0103ng th\u01b0\u1eddng l\u00e0:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_Nha_nuoc\"><\/span><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo qu\u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo qu\u00fd trong v\u00f2ng 20 ng\u00e0y <\/span><span style=\"font-weight: 400;\">k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n qu\u00fd; ri\u00eang c\u00f4ng ty m\u1eb9 v\u00e0 T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ed1i \u0111a 45 ng\u00e0y;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p, T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd cho c\u00f4ng ty m\u1eb9 ho\u1eb7c T\u1ed5ng c\u00f4ng ty theo th\u1eddi h\u1ea1n do c\u00f4ng ty m\u1eb9 ho\u1eb7c T\u1ed5ng c\u00f4ng ty quy \u0111\u1ecbnh<\/span><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo n\u0103m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo n\u0103m trong v\u00f2ng 30 ng\u00e0y <\/span><span style=\"font-weight: 400;\">k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n qu\u00fd; ri\u00eang c\u00f4ng ty m\u1eb9 v\u00e0 T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p ch\u1eadm nh\u1ea5t 90 ng\u00e0y;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho c\u00f4ng ty m\u1eb9 ho\u1eb7c T\u1ed5ng c\u00f4ng ty theo th\u1eddi h\u1ea1n do c\u1ea5p tr\u00ean quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_loai_hinh_doanh_nghiep_khac\"><\/span><b>\u0110\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty h\u1ee3p danh ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh; \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u00f2n l\u1ea1i, th\u1eddi h\u1ea1n n\u1ed9p kh\u00f4ng qu\u00e1 90 ng\u00e0y.<\/span><\/p>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, h\u00e0nh vi ch\u1eadm n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 5.000.000 \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng. N\u1ebfu vi ph\u1ea1m nghi\u00eam tr\u1ecdng ho\u1eb7c gi\u1ea3 m\u1ea1o s\u1ed1 li\u1ec7u, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean t\u1edbi 50.000.000\u0111 v\u00e0 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n.<\/span><\/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;\">L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 l\u00e0 b\u01b0\u1edbc \u201cch\u1ed1t s\u1ed5\u201d cu\u1ed1i k\u1ef3 m\u00e0 c\u00f2n l\u00e0 qu\u00e1 tr\u00ecnh t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb, ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p. Khi th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro x\u1eed ph\u1ea1t m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh minh b\u1ea1ch, t\u1ea1o l\u1ee3i th\u1ebf khi l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh 2026 v\u1edbi y\u00eau c\u1ea7u chu\u1ea9n h\u00f3a s\u1ed1 li\u1ec7u ng\u00e0y c\u00e0ng cao v\u00e0 xu h\u01b0\u1edbng ti\u1ec7m c\u1eadn chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy tr\u00ecnh l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m v\u00e0 c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft. N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean s\u00e2u ho\u1eb7c mu\u1ed1n t\u1ed1i \u01b0u th\u1eddi gian &#8211; chi ph\u00ed &#8211; \u0111\u1ed9 ch\u00ednh x\u00e1c, vi\u1ec7c h\u1ee3p t\u00e1c c\u00f9ng \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n, cung c\u1ea5p <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/span><\/a><span style=\"font-weight: 400;\"> s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00f4m nay ch\u00ednh l\u00e0 b\u01b0\u1edbc chu\u1ea9n b\u1ecb v\u1eefng ch\u1eafc cho s\u1ef1 t\u0103ng tr\u01b0\u1edfng b\u1ec1n v\u1eefng ng\u00e0y mai.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/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<\/span><span style=\"font-weight: 400;\"> 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_lap_Bao_cao_tai_chinh\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 h\u01a1n v\u1ec1 d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng c\u00e2u h\u1ecfi ph\u1ed5 bi\u1ebfn nh\u1ea5t:<\/span><\/p>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_phat_sinh_doanh_thu_co_phai_lap_Bao_cao_tai_chinh_khong\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. D\u00f9 kh\u00f4ng ph\u00e1t sinh doanh thu ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_the_tu_lap_Bao_cao_tai_chinh_bang_Excel_thay_vi_phan_mem_ke_toan_khong\"><\/span>C\u00f3 th\u1ec3 t\u1ef1 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng Excel thay v\u00ec ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n 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\u01b0\u1ee3c ph\u00e9p. Tuy nhi\u00ean, khi s\u1eed d\u1ee5ng Excel, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o: S\u1ed1 li\u1ec7u kh\u1edbp \u0111\u00fang v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh, Kh\u00f4ng sai l\u1ec7ch gi\u1eefa T\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 T\u1ed5ng ngu\u1ed3n v\u1ed1n, \u0110\u1ea3m b\u1ea3o logic gi\u1eefa l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Sau \u0111\u00f3 v\u1eabn ph\u1ea3i nh\u1eadp l\u1ea1i d\u1eef li\u1ec7u v\u00e0o ph\u1ea7n m\u1ec1m HTKK \u0111\u1ec3 k\u1ebft xu\u1ea5t XML v\u00e0 n\u1ed9p qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed.                    <\/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=\"Bao_cao_tai_chinh_da_nop_co_duoc_dieu_chinh_khong\"><\/span>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh 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. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh thay th\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t, v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u01a1 quan Thu\u1ebf ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf.                    <\/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=\"Khi_nao_nen_thue_dich_vu_lap_Bao_cao_tai_chinh\"><\/span>Khi n\u00e0o n\u00ean thu\u00ea d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc thu\u00ea d\u1ecbch v\u1ee5 khi: Kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean s\u00e2u, Chu\u1ea9n b\u1ecb vay v\u1ed1n, ki\u1ec3m to\u00e1n, g\u1ecdi v\u1ed1n, Chu\u1ea9n b\u1ecb chuy\u1ec3n \u0111\u1ed5i sang IFRS, C\u00f3 sai l\u1ec7ch s\u1ed1 li\u1ec7u nhi\u1ec1u n\u0103m c\u1ea7n x\u1eed l\u00fd l\u1ea1i. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 tr\u00e1nh chi ph\u00ed kh\u1eafc ph\u1ee5c l\u1edbn v\u1ec1 sau.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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. D\u00f9 kh\u00f4ng ph\u00e1t sinh doanh thu ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 th\u1ec3 t\u1ef1 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng Excel thay v\u00ec ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u01b0\u1ee3c ph\u00e9p. Tuy nhi\u00ean, khi s\u1eed d\u1ee5ng Excel, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o: S\u1ed1 li\u1ec7u kh\u1edbp \u0111\u00fang v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh, Kh\u00f4ng sai l\u1ec7ch gi\u1eefa T\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 T\u1ed5ng ngu\u1ed3n v\u1ed1n, \u0110\u1ea3m b\u1ea3o logic gi\u1eefa l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Sau \u0111\u00f3 v\u1eabn ph\u1ea3i nh\u1eadp l\u1ea1i d\u1eef li\u1ec7u v\u00e0o ph\u1ea7n m\u1ec1m HTKK \u0111\u1ec3 k\u1ebft xu\u1ea5t XML v\u00e0 n\u1ed9p qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh 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. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh thay th\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t, v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u01a1 quan Thu\u1ebf ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o n\u00ean thu\u00ea d\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc thu\u00ea d\u1ecbch v\u1ee5 khi: Kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean s\u00e2u, Chu\u1ea9n b\u1ecb vay v\u1ed1n, ki\u1ec3m to\u00e1n, g\u1ecdi v\u1ed1n, Chu\u1ea9n b\u1ecb chuy\u1ec3n \u0111\u1ed5i sang IFRS, C\u00f3 sai l\u1ec7ch s\u1ed1 li\u1ec7u nhi\u1ec1u n\u0103m c\u1ea7n x\u1eed l\u00fd l\u1ea1i. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 tr\u00e1nh chi ph\u00ed kh\u1eafc ph\u1ee5c l\u1edbn v\u1ec1 sau.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 minh b\u1ea1ch, uy t\u00edn v\u00e0 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb c\u1ee7a m\u1ed7i doanh nghi\u1ec7p trong n\u0103m 2026. Th\u1eddi \u0111i\u1ec3m c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf nh\u01b0 IFRS \u0111ang \u0111\u01b0\u1ee3c th\u00fac \u0111\u1ea9y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7610,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7609","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\/7609","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=7609"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/7609\/revisions"}],"predecessor-version":[{"id":7742,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/7609\/revisions\/7742"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/7610"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=7609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=7609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=7609"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}