{"id":8250,"date":"2026-04-17T14:36:47","date_gmt":"2026-04-17T07:36:47","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8250"},"modified":"2026-04-17T14:36:47","modified_gmt":"2026-04-17T07:36:47","slug":"bang-dinh-khoan-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/","title":{"rendered":"\u041f\u043e\u0441\u043b\u0435\u0434\u043d\u044f\u044f \u0442\u0430\u0431\u043b\u0438\u0446\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u0437\u0430\u043f\u0438\u0441\u0435\u0439 \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440\u0443 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong l\u1ed9 tr\u00ecnh hi\u1ec7n \u0111\u1ea1i h\u00f3a h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qu\u1ed1c gia, n\u0103m 2026 \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng khi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c \u0111i v\u00e0o hi\u1ec7u l\u1ef1c (thay th\u1ebf ho\u00e0n to\u00e0n cho <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vbpl.vn\/TW\/Pages\/vbpq-van-ban-goc.aspx?ItemID=66801\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u0110\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 ai l\u00e0m ngh\u1ec1 k\u1ebf to\u00e1n, vi\u1ec7c n\u1eafm v\u1eefng b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5 c\u01a1 b\u1ea3n m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, c\u1eadp nh\u1eadt nh\u1ea5t v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, c\u00e1ch \u0111\u1ecbnh kho\u1ea3n theo quy \u0111\u1ecbnh m\u1edbi, c\u0169ng nh\u01b0 c\u00e1c m\u1eb9o ghi nh\u1edb v\u00e0 x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p gi\u00fap b\u1ea1n t\u1ef1 tin trong c\u00f4ng vi\u1ec7c.<\/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\/bang-dinh-khoan-ke-toan\/#Dinh_khoan_la_gi_Cac_nguyen_tac_dinh_khoan_nam_2026\" >\u0110\u1ecbnh kho\u1ea3n l\u00e0 g\u00ec? C\u00e1c nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n n\u0103m 2026<\/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\/bang-dinh-khoan-ke-toan\/#Dinh_khoan_la_gi\" >\u0110\u1ecbnh kho\u1ea3n l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Nguyen_tac_dinh_khoan_theo_tieu_chuan\" >Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n theo ti\u00eau chu\u1ea9n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Ket_cau_tai_khoan_ke_toan_Chia_khoa_de_khong_bao_gio_dinh_khoan_sai\" >K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n: Ch\u00eca kh\u00f3a \u0111\u1ec3 kh\u00f4ng bao gi\u1edd \u0111\u1ecbnh kho\u1ea3n sai<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Chi_tiet_bang_dinh_khoan_ke_toan_theo_Thong_tu_992025TT-BTC\" >Chi ti\u1ebft b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/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\/bang-dinh-khoan-ke-toan\/#Nhom_tai_san_va_nhung_cap_nhat_ve_gia_tri_Loai_1_2\" >Nh\u00f3m t\u00e0i s\u1ea3n v\u00e0 nh\u1eefng c\u1eadp nh\u1eadt v\u1ec1 gi\u00e1 tr\u1ecb (Lo\u1ea1i 1, 2)<\/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\/bang-dinh-khoan-ke-toan\/#Nhom_No_phai_tra_va_Von_chu_so_huu_Loai_3_4\" >Nh\u00f3m N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Lo\u1ea1i 3, 4)<\/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\/bang-dinh-khoan-ke-toan\/#Nhom_Doanh_thu_Chi_phi_va_Xac_dinh_ket_qua_kinh_doanh_Loai_5_den_loai_9\" >Nh\u00f3m Doanh thu, Chi ph\u00ed v\u00e0 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (Lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9)<\/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\/bang-dinh-khoan-ke-toan\/#Quy_trinh_4_buoc_thuc_hien_dinh_khoan_ke_toan_chuan_xac\" >Quy tr\u00ecnh 4 b\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n chu\u1ea9n x\u00e1c<\/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\/bang-dinh-khoan-ke-toan\/#Buoc_1_Phan_tich_ban_chat_nghiep_vu_qua_chung_tu\" >B\u01b0\u1edbc 1: Ph\u00e2n t\u00edch b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 qua 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-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Buoc_2_Xac_dinh_cac_doi_tuong_ke_toan_lien_quan\" >B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n li\u00ean quan<\/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\/bang-dinh-khoan-ke-toan\/#Buoc_3_Xac_dinh_xu_huong_bien_dong_Tang_hay_Giam\" >B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng (T\u0103ng hay Gi\u1ea3m)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Buoc_4_Thiet_lap_va_kiem_tra_but_toan\" >B\u01b0\u1edbc 4: Thi\u1ebft l\u1eadp v\u00e0 ki\u1ec3m tra b\u00fat to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Phan_tich_chi_tiet_cac_nghiep_vu_kho_trong_bang_dinh_khoan_ke_toan\" >Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f3 trong b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Dinh_khoan_nghiep_vu_ban_hang_co_chiet_khau_va_giam_gia\" >\u0110\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng c\u00f3 chi\u1ebft kh\u1ea5u v\u00e0 gi\u1ea3m gi\u00e1<\/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\/bang-dinh-khoan-ke-toan\/#Hach_toan_ngoai_te_va_chenh_lech_ty_gia\" >H\u1ea1ch to\u00e1n ngo\u1ea1i t\u1ec7 v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Dinh_khoan_tai_san_thue_tai_chinh\" >\u0110\u1ecbnh kho\u1ea3n t\u00e0i s\u1ea3n thu\u00ea 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-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Huong_dan_chuyen_doi_so_du_tu_Thong_tu_200_sang_Thong_tu_99\" >H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#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-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Cau_hoi_thuong_gap_ve_bang_dinh_khoan_ke_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Thong_tu_992025TT-BTC_ap_dung_cho_nhung_doi_tuong_doanh_nghiep_nao\" >Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Su_khac_biet_lon_nhat_giua_bang_dinh_khoan_ke_toan_moi_va_cu_la_gi\" >S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi v\u00e0 c\u0169 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Lam_the_nao_de_xu_ly_chenh_lech_khi_chuyen_doi_so_du_tai_khoan\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch khi chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Bang_dinh_khoan_ke_toan_2026_co_thay_doi_cach_hach_toan_thue_VAT_khong\" >B\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n 2026 c\u00f3 thay \u0111\u1ed5i c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf VAT kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Co_the_su_dung_bang_dinh_khoan_ke_toan_cu_cho_nam_tai_chinh_2026_khong\" >C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u0169 cho n\u0103m t\u00e0i ch\u00ednh 2026 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Quy_dinh_moi_anh_huong_nhu_the_nao_den_viec_trich_lap_du_phong_no_kho_doi\" >Quy \u0111\u1ecbnh m\u1edbi \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 kh\u00f3 \u0111\u00f2i?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-dinh-khoan-ke-toan\/#Nhung_sai_sot_thuong_gap_nhat_khi_bat_dau_ap_dung_Thong_tu_99_la_gi\" >Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p nh\u1ea5t khi b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 l\u00e0 g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dinh_khoan_la_gi_Cac_nguyen_tac_dinh_khoan_nam_2026\"><\/span><b>\u0110\u1ecbnh kho\u1ea3n l\u00e0 g\u00ec? C\u00e1c nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m ch\u1ee7 \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh \u0111\u1ed3 s\u1ed9, tr\u01b0\u1edbc h\u1ebft ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 c\u1ea7n th\u1ea5u hi\u1ec3u b\u1ea3n ch\u1ea5t c\u1ee7a nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c quy lu\u1eadt v\u1eadn h\u00e0nh c\u1ee7a d\u00f2ng ti\u1ec1n. Vi\u1ec7c n\u1eafm v\u1eefng \u0111\u1ecbnh ngh\u0129a v\u00e0 c\u00e1c nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n s\u1eed d\u1ee5ng b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a sai s\u00f3t ngay t\u1eeb kh\u00e2u nh\u1eadp li\u1ec7u \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dinh_khoan_la_gi\"><\/span><b>\u0110\u1ecbnh kho\u1ea3n l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n (Accounting Entry) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo quy lu\u1eadt \u0111\u1ed1i \u1ee9ng. N\u1ebfu coi h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t t\u00f2a nh\u00e0 th\u00ec b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n ch\u00ednh l\u00e0 nh\u1eefng vi\u00ean g\u1ea1ch n\u1ec1n m\u00f3ng \u0111\u1ea7u ti\u00ean. Vi\u1ec7c \u0111\u1ecbnh kho\u1ea3n sai kh\u00f4ng ch\u1ec9 l\u00e0m l\u1ec7ch l\u1ea1c k\u1ebft qu\u1ea3 kinh doanh m\u00e0 c\u00f2n g\u00e2y ra nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_dinh_khoan_theo_tieu_chuan\"><\/span><b>Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n theo ti\u00eau chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 quy \u0111\u1ecbnh c\u00f3 s\u1ef1 chuy\u1ec3n d\u1ecbch t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99, c\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ee7a k\u1ebf to\u00e1n k\u00e9p v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef v\u1eefng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed1i \u1ee9ng v\u00e0 minh b\u1ea1ch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi N\u1ee3 tr\u01b0\u1edbc &#8211; C\u00f3 sau: Trong m\u1ed9t b\u00fat to\u00e1n, c\u00e1c d\u00f2ng ghi N\u1ee3 lu\u00f4n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u01b0\u1edbc c\u00e1c d\u00f2ng ghi C\u00f3 \u0111\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc c\u00e2n b\u1eb1ng tuy\u1ec7t \u0111\u1ed1i: T\u1ed5ng s\u1ed1 ti\u1ec1n ghi v\u00e0o b\u00ean N\u1ee3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i lu\u00f4n lu\u00f4n b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n ghi v\u00e0o b\u00ean C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n trong c\u00f9ng m\u1ed9t b\u00fat to\u00e1n. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n (B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 trung th\u1ef1c: Vi\u1ec7c l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n ph\u1ea3i d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean g\u1ecdi h\u00ecnh th\u1ee9c. M\u1ecdi s\u1ef1 l\u1ef1a ch\u1ecdn \u0111\u1ec1u ph\u1ea3i b\u00e1m s\u00e1t b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi nh\u1ea5t do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c thi tuy\u1ec7t \u0111\u1ed1i.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/cac-nguyen-tac-ke-toan\/\">C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_cau_tai_khoan_ke_toan_Chia_khoa_de_khong_bao_gio_dinh_khoan_sai\"><\/span><b>K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n: Ch\u00eca kh\u00f3a \u0111\u1ec3 kh\u00f4ng bao gi\u1edd \u0111\u1ecbnh kho\u1ea3n sai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 s\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, b\u1ea1n c\u1ea7n n\u1eb1m l\u00f2ng k\u1ebft c\u1ea5u c\u1ee7a 9 lo\u1ea1i t\u00e0i kho\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m T\u00e0i s\u1ea3n (Lo\u1ea1i 1, 2): Bi\u1ebfn \u0111\u1ed9ng t\u0103ng ghi b\u00ean N\u1ee3, bi\u1ebfn \u0111\u1ed9ng gi\u1ea3m ghi b\u00ean C\u00f3. S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 n\u1eb1m b\u00ean N\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m Ngu\u1ed3n v\u1ed1n (Lo\u1ea1i 3, 4): Bi\u1ebfn \u0111\u1ed9ng t\u0103ng ghi b\u00ean C\u00f3, bi\u1ebfn \u0111\u1ed9ng gi\u1ea3m ghi b\u00ean N\u1ee3. S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 n\u1eb1m b\u00ean C\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m Doanh thu (Lo\u1ea1i 5, 7): Ph\u00e1t sinh t\u0103ng ghi b\u00ean C\u00f3, khi k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh th\u00ec ghi b\u00ean N\u1ee3. Kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m Chi ph\u00ed (Lo\u1ea1i 6, 8): Ph\u00e1t sinh t\u0103ng ghi b\u00ean N\u1ee3, khi k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 th\u00ec ghi b\u00ean C\u00f3. Kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n lo\u1ea1i 9: D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 doanh thu, x\u00e1c \u0111\u1ecbnh l\u00e3i l\u1ed7, kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_bang_dinh_khoan_ke_toan_theo_Thong_tu_992025TT-BTC\"><\/span><b>Chi ti\u1ebft b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8254\" aria-describedby=\"caption-attachment-8254\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8254\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-24_2024_TT-BTC-che-do-ke-toan-hanh-chinh-su-nghiep-1.jpg\" alt=\"Chi ti\u1ebft b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-24_2024_TT-BTC-che-do-ke-toan-hanh-chinh-su-nghiep-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-24_2024_TT-BTC-che-do-ke-toan-hanh-chinh-su-nghiep-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-24_2024_TT-BTC-che-do-ke-toan-hanh-chinh-su-nghiep-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-24_2024_TT-BTC-che-do-ke-toan-hanh-chinh-su-nghiep-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-24_2024_TT-BTC-che-do-ke-toan-hanh-chinh-su-nghiep-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8254\" class=\"wp-caption-text\">Chi ti\u1ebft b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC mang \u0111\u1ebfn s\u1ef1 tinh g\u1ecdn, hi\u1ec7n \u0111\u1ea1i v\u00e0 h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng v\u1edbi Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS). D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c nh\u00f3m t\u00e0i kho\u1ea3n tr\u1ecdng y\u1ebfu trong b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tai_san_va_nhung_cap_nhat_ve_gia_tri_Loai_1_2\"><\/span><b>Nh\u00f3m t\u00e0i s\u1ea3n v\u00e0 nh\u1eefng c\u1eadp nh\u1eadt v\u1ec1 gi\u00e1 tr\u1ecb (Lo\u1ea1i 1, 2)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y ph\u1ea3n \u00e1nh ngu\u1ed3n l\u1ef1c kinh t\u1ebf m\u00e0 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t. Trong n\u0103m 2026, c\u00e1ch ghi nh\u1eadn t\u00e0i s\u1ea3n c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn v\u1ec1 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 111, 112, 113: Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 ti\u1ec1n \u0111ang chuy\u1ec3n. C\u1ea7n l\u01b0u \u00fd vi\u1ec7c h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf mua\/b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 121 &#8211; Ch\u1ee9ng kho\u00e1n kinh doanh: B\u1eaft bu\u1ed9c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n v\u00e0 ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 n\u1ebfu gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u1ea5p h\u01a1n gi\u00e1 s\u1ed5 s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 15x &#8211; H\u00e0ng t\u1ed3n kho: Bao g\u1ed3m 152 (Nguy\u00ean li\u1ec7u), 153 (C\u00f4ng c\u1ee5), 155 (Th\u00e0nh ph\u1ea9m), 156 (H\u00e0ng h\u00f3a). C\u00e1ch \u0111\u1ecbnh kho\u1ea3n c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i nh\u1eadn \u0111\u01b0\u1ee3c khi mua h\u00e0ng hi\u1ec7n nay \u0111\u01b0\u1ee3c tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 211 &#8211; T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh: Trong b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n 2026, c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u01b0\u1ee3c th\u1eaft ch\u1eb7t h\u01a1n \u0111\u1ec3 tr\u00e1nh vi\u1ec7c v\u1ed1n h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh th\u01b0\u1eddng xuy\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 215 (m\u1edbi) &#8211; T\u00e0i s\u1ea3n sinh h\u1ecdc: \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng n\u00f4ng nghi\u1ec7p, ch\u0103n nu\u00f4i, gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb sinh tr\u01b0\u1edfng c\u1ee7a v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_No_phai_tra_va_Von_chu_so_huu_Loai_3_4\"><\/span><b>Nh\u00f3m N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Lo\u1ea1i 3, 4)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m t\u00e0i kho\u1ea3n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 c\u1ea5u tr\u00fac ngu\u1ed3n v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb. Vi\u1ec7c theo d\u00f5i s\u00e1t sao c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y trong b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t h\u1ec7 s\u1ed1 n\u1ee3 v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 331 &#8211; Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n: C\u1ea7n theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ee7 n\u1ee3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ch\u00ednh x\u00e1c h\u00e0ng th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 334, 338 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng: C\u1eadp nh\u1eadt c\u00e1c t\u1ef7 l\u1ec7 \u0111\u00f3ng B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, B\u1ea3o hi\u1ec3m y t\u1ebf, B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 411 &#8211; V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu: Ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n th\u1ef1c g\u00f3p, kh\u00f4ng ph\u1ea3i s\u1ed1 v\u1ed1n cam k\u1ebft tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 421 &#8211; L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i: Ph\u1ea3i \u0111\u1ecbnh kho\u1ea3n r\u00f5 r\u00e0ng l\u1ee3i nhu\u1eadn n\u0103m nay v\u00e0 l\u1ee3i nhu\u1eadn c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c chia c\u1ed5 t\u1ee9c ho\u1eb7c tr\u00edch l\u1eadp c\u00e1c qu\u1ef9.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_Doanh_thu_Chi_phi_va_Xac_dinh_ket_qua_kinh_doanh_Loai_5_den_loai_9\"><\/span><b>Nh\u00f3m Doanh thu, Chi ph\u00ed v\u00e0 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (Lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t trong b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n 2026 n\u1eb1m \u1edf th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5: Ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng (kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: Ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn trong k\u1ef3 (Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 641, 642 &#8211; Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd: N\u0103m 2026 khuy\u1ebfn kh\u00edch vi\u1ec7c ph\u00e2n lo\u1ea1i chi ph\u00ed theo t\u00ednh ch\u1ea5t \u0111\u1ec3 d\u1ec5 d\u00e0ng qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 811, 711 &#8211; Thu nh\u1eadp v\u00e0 chi ph\u00ed kh\u00e1c: D\u00f9ng cho c\u00e1c nghi\u1ec7p v\u1ee5 thanh l\u00fd t\u00e0i s\u1ea3n, ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_4_buoc_thuc_hien_dinh_khoan_ke_toan_chuan_xac\"><\/span><b>Quy tr\u00ecnh 4 b\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n chu\u1ea9n x\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi b\u00fat to\u00e1n \u0111\u1ec1u kh\u1edbp v\u1edbi b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng g\u00e2y sai l\u1ec7ch tr\u00ean s\u1ed5 c\u00e1i, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t quy tr\u00ecnh 4 b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Phan_tich_ban_chat_nghiep_vu_qua_chung_tu\"><\/span><b>B\u01b0\u1edbc 1: Ph\u00e2n t\u00edch b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 qua ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi \u0111\u1ecbnh kho\u1ea3n \u0111\u1ec1u ph\u1ea3i b\u1eaft \u0111\u1ea7u t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c (H\u00f3a \u0111\u01a1n, phi\u1ebfu thu, phi\u1ebfu chi, gi\u1ea5y b\u00e1o n\u1ee3\/c\u00f3). B\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh nghi\u1ec7p v\u1ee5 n\u00e0y thu\u1ed9c nh\u00f3m n\u00e0o: Mua b\u00e1n, vay m\u01b0\u1ee3n, \u0111\u1ea7u t\u01b0 hay chi ph\u00ed v\u1eadn h\u00e0nh?<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Xac_dinh_cac_doi_tuong_ke_toan_lien_quan\"><\/span><b>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a v\u00e0o ph\u00e2n t\u00edch \u1edf b\u01b0\u1edbc 1, h\u00e3y x\u00e1c \u0111\u1ecbnh xem nghi\u1ec7p v\u1ee5 n\u00e0y t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0o trong b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n. V\u00ed d\u1ee5: Chi ti\u1ec1n m\u1eb7t n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn TK 111 (Ti\u1ec1n m\u1eb7t) v\u00e0 TK 3334 (Thu\u1ebf TNDN).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Xac_dinh_xu_huong_bien_dong_Tang_hay_Giam\"><\/span><b>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng (T\u0103ng hay Gi\u1ea3m)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n \u201cK\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n\u201d:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p gi\u1ea3m \u0111i (N\u1ee3 TK 3334).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p gi\u1ea3m \u0111i (C\u00f3 TK 111).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Thiet_lap_va_kiem_tra_but_toan\"><\/span><b>B\u01b0\u1edbc 4: Thi\u1ebft l\u1eadp v\u00e0 ki\u1ec3m tra b\u00fat to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ebft b\u00fat to\u00e1n ra ph\u1ea7n m\u1ec1m ho\u1eb7c nh\u1eadt k\u00fd chung. Ki\u1ec3m tra l\u1ea1i xem T\u1ed5ng N\u1ee3 \u0111\u00e3 b\u1eb1ng T\u1ed5ng C\u00f3 ch\u01b0a. Vi\u1ec7c ki\u1ec3m so\u00e1t ch\u00e9o n\u00e0y gi\u00fap gi\u1ea3m thi\u1ec3u 90% sai s\u00f3t nghi\u1ec7p v\u1ee5 tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5. Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh thay \u0111\u1ed5i li\u00ean t\u1ee5c, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue-ngoai\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u00ea ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 chu\u1ea9n h\u00f3a quy tr\u00ecnh n\u00e0y, gi\u00fap h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch lu\u00f4n s\u1eb5n s\u00e0ng cho c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_cac_nghiep_vu_kho_trong_bang_dinh_khoan_ke_toan\"><\/span><b>Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f3 trong b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8253\" aria-describedby=\"caption-attachment-8253\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8253\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-nghiep-vu-kho-trong-bang-dinh-khoan-ke-toan.jpg\" alt=\"Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f3 trong b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-nghiep-vu-kho-trong-bang-dinh-khoan-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-nghiep-vu-kho-trong-bang-dinh-khoan-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-nghiep-vu-kho-trong-bang-dinh-khoan-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-nghiep-vu-kho-trong-bang-dinh-khoan-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-nghiep-vu-kho-trong-bang-dinh-khoan-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8253\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f3 trong b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c b\u00fat to\u00e1n th\u00f4ng th\u01b0\u1eddng, th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh doanh nghi\u1ec7p lu\u00f4n ph\u00e1t sinh nh\u1eefng giao d\u1ecbch ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi s\u1ef1 v\u1eadn d\u1ee5ng linh ho\u1ea1t v\u00e0 chuy\u00ean s\u00e2u c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng tr\u1ecdng y\u1ebfu th\u01b0\u1eddng g\u00e2y l\u00fang t\u00fang cho k\u1ebf to\u00e1n khi tra c\u1ee9u b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dinh_khoan_nghiep_vu_ban_hang_co_chiet_khau_va_giam_gia\"><\/span><b>\u0110\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng c\u00f3 chi\u1ebft kh\u1ea5u v\u00e0 gi\u1ea3m gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, vi\u1ec7c h\u1ea1ch to\u00e1n gi\u1ea3m tr\u1eeb doanh thu y\u00eau c\u1ea7u s\u1ef1 t\u00e1ch b\u1ea1ch r\u00f5 r\u00e0ng gi\u1eefa chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (mua nhi\u1ec1u gi\u1ea3m gi\u00e1) v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n (tr\u1ea3 ti\u1ec1n s\u1edbm).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i: Th\u01b0\u1eddng \u0111\u01b0\u1ee3c tr\u1eeb th\u1eb3ng v\u00e0o gi\u00e1 b\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n ch\u1ec9 ghi nh\u1eadn doanh thu theo gi\u00e1 \u0111\u00e3 gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi\u1ebft kh\u1ea5u thanh to\u00e1n: \u0110\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh (TK 635) c\u1ee7a b\u00ean b\u00e1n v\u00e0 thu nh\u1eadp t\u00e0i ch\u00ednh (TK 515) c\u1ee7a b\u00ean mua. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng nh\u1ea7m l\u1eabn khi tra c\u1ee9u b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_ngoai_te_va_chenh_lech_ty_gia\"><\/span><b>H\u1ea1ch to\u00e1n ngo\u1ea1i t\u1ec7 v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi xu h\u01b0\u1edbng h\u1ed9i nh\u1eadp, c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch ngo\u1ea1i t\u1ec7 ng\u00e0y c\u00e0ng nhi\u1ec1u. Theo quy \u0111\u1ecbnh m\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh giao d\u1ecbch: S\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3: S\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i t\u1ef7 gi\u00e1 ghi v\u00e0o TK 515, l\u1ed7 t\u1ef7 gi\u00e1 ghi v\u00e0o TK 635.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dinh_khoan_tai_san_thue_tai_chinh\"><\/span><b>\u0110\u1ecbnh kho\u1ea3n t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p trong b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n. Thay v\u00ec ghi nh\u1eadn chi ph\u00ed thu\u00ea h\u00e0ng th\u00e1ng, doanh nghi\u1ec7p ph\u1ea3i v\u1ed1n h\u00f3a quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn t\u00e0i s\u1ea3n: N\u1ee3 TK 212 (T\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh) \/ C\u00f3 TK 341 (Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng th\u00e1ng tr\u00edch kh\u1ea5u hao nh\u01b0 t\u00e0i s\u1ea3n t\u1ef1 c\u00f3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chuyen_doi_so_du_tu_Thong_tu_200_sang_Thong_tu_99\"><\/span><b>H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8252\" aria-describedby=\"caption-attachment-8252\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8252\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-chuyen-doi-so-du-tu-Thong-tu-200-sang-bang-dinh-khoan-ke-toan-theo-Thong-tu-99.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 t\u1eeb Th\u00f4ng t\u01b0 200 sang b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-chuyen-doi-so-du-tu-Thong-tu-200-sang-bang-dinh-khoan-ke-toan-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-chuyen-doi-so-du-tu-Thong-tu-200-sang-bang-dinh-khoan-ke-toan-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-chuyen-doi-so-du-tu-Thong-tu-200-sang-bang-dinh-khoan-ke-toan-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-chuyen-doi-so-du-tu-Thong-tu-200-sang-bang-dinh-khoan-ke-toan-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-chuyen-doi-so-du-tu-Thong-tu-200-sang-bang-dinh-khoan-ke-toan-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8252\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 t\u1eeb Th\u00f4ng t\u01b0 200 sang b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi v\u00e0o \u0111\u1ea7u n\u0103m 2026 \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c c\u1ee7a d\u1eef li\u1ec7u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n n\u0103m 2025: \u0110\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 theo Th\u00f4ng t\u01b0 200 \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n: Li\u1ec7t k\u00ea c\u00e1c t\u00e0i kho\u1ea3n c\u0169 v\u00e0 t\u00e0i kho\u1ea3n m\u1edbi t\u01b0\u01a1ng \u1ee9ng theo Th\u00f4ng t\u01b0 99. M\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c g\u1ed9p l\u1ea1i, m\u1ed9t s\u1ed1 s\u1ebd \u0111\u01b0\u1ee3c t\u00e1ch chi ti\u1ebft h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n chuy\u1ec3n s\u1ed1 d\u01b0: T\u1ea1i ng\u00e0y 01\/01\/2026, th\u1ef1c hi\u1ec7n chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 sang h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh so s\u00e1nh: Khi l\u1eadp b\u00e1o c\u00e1o cho n\u0103m 2026, ph\u1ea7n c\u1ed9t &#8220;S\u1ed1 \u0111\u1ea7u n\u0103m&#8221; ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo c\u1ea5u tr\u00fac c\u1ee7a b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh so s\u00e1nh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/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><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u00e0m ch\u1ee7 b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n n\u0103m 2026 kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 k\u1ef9 thu\u1eadt ghi s\u1ed5, m\u00e0 l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh minh b\u1ea1ch, s\u1eb5n s\u00e0ng cho c\u00e1c \u0111\u1ee3t thanh ki\u1ec3m tra v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, s\u1ef1 c\u1ea9n tr\u1ecdng v\u00e0 chu\u1ea9n x\u00e1c trong t\u1eebng b\u00fat to\u00e1n ch\u00ednh l\u00e0 l\u00e1 ch\u1eafn b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed l\u1ed9 tr\u00ecnh chu\u1ea9n h\u00f3a k\u1ebf to\u00e1n v\u00e0 t\u1ed1i \u01b0u nh\u1ea5t!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> 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\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_bang_dinh_khoan_ke_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_ap_dung_cho_nhung_doi_tuong_doanh_nghiep_nao\"><\/span>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 v\u0103n b\u1ea3n quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf, m\u1ecdi l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam t\u1eeb n\u0103m 2026. B\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi n\u00e0y thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 200, h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c chu\u1ea9n h\u00f3a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 t\u00e0i s\u1ea3n.                    <\/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=\"Su_khac_biet_lon_nhat_giua_bang_dinh_khoan_ke_toan_moi_va_cu_la_gi\"><\/span>S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi v\u00e0 c\u0169 l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110i\u1ec3m kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu n\u1eb1m \u1edf nguy\u00ean t\u1eafc ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n ki\u1ec3m so\u00e1t thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o h\u00f3a \u0111\u01a1n. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi b\u1ed5 sung c\u00e1c t\u00e0i kho\u1ea3n v\u1ec1 t\u00e0i s\u1ea3n sinh h\u1ecdc (TK 215) v\u00e0 tinh g\u1ecdn c\u00e1c kho\u1ea3n m\u1ee5c gi\u1ea3m tr\u1eeb doanh thu, y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i t\u1eadp trung s\u00e2u v\u00e0o b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch.                    <\/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=\"Lam_the_nao_de_xu_ly_chenh_lech_khi_chuyen_doi_so_du_tai_khoan\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch khi chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tK\u1ebf to\u00e1n c\u1ea7n l\u1eadp B\u1ea3ng \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n gi\u1eefa hai th\u00f4ng t\u01b0 tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 n\u0103m 2025. C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch ph\u00e1t sinh do thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p \u0111o l\u01b0\u1eddng (nh\u01b0 d\u1ef1 ph\u00f2ng ch\u1ee9ng kho\u00e1n ho\u1eb7c \u0111\u00e1nh gi\u00e1 l\u1ea1i ngo\u1ea1i t\u1ec7) ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u00f4ng qua t\u00e0i kho\u1ea3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i (TK 421) ho\u1eb7c c\u00e1c qu\u1ef9 d\u1ef1 ph\u00f2ng t\u01b0\u01a1ng \u1ee9ng theo h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i.                    <\/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=\"Bang_dinh_khoan_ke_toan_2026_co_thay_doi_cach_hach_toan_thue_VAT_khong\"><\/span>B\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n 2026 c\u00f3 thay \u0111\u1ed5i c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf VAT kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1ec1 c\u01a1 b\u1ea3n, c\u00e1c t\u00e0i kho\u1ea3n thu\u1ebf GTGT (TK 133 v\u00e0 TK 3331) v\u1eabn gi\u1eef nguy\u00ean k\u1ebft c\u1ea5u N\u1ee3\/C\u00f3. Tuy nhi\u00ean, Th\u00f4ng t\u01b0 99 y\u00eau c\u1ea7u s\u1ef1 \u0111\u1ed1i so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n gi\u1eefa doanh thu h\u1ea1ch to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf VAT ph\u00e1t sinh, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 d\u1ecbch v\u1ee5 s\u1ed1, n\u01a1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu c\u00f3 th\u1ec3 l\u1ec7ch so v\u1edbi th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n.                    <\/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_su_dung_bang_dinh_khoan_ke_toan_cu_cho_nam_tai_chinh_2026_khong\"><\/span>C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u0169 cho n\u0103m t\u00e0i ch\u00ednh 2026 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTuy\u1ec7t \u0111\u1ed1i kh\u00f4ng. Vi\u1ec7c s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u0169 s\u1ebd khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u00e0 b\u1ecb coi l\u00e0 vi ph\u1ea1m Lu\u1eadt K\u1ebf to\u00e1n. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt ngay ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 v\u1ec1 b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh ngay t\u1eeb ng\u00e0y 01\/01\/2026.                    <\/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=\"Quy_dinh_moi_anh_huong_nhu_the_nao_den_viec_trich_lap_du_phong_no_kho_doi\"><\/span>Quy \u0111\u1ecbnh m\u1edbi \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 kh\u00f3 \u0111\u00f2i?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi y\u00eau c\u1ea7u vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng (TK 229) ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan v\u1ec1 s\u1ef1 suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n n\u1ee3, thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o th\u1eddi gian qu\u00e1 h\u1ea1n thu\u1ea7n t\u00fay. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n t\u00edch k\u1ef9 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a \u0111\u1ed1i t\u00e1c trong m\u1ed7i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ec3 \u0111\u1ecbnh kho\u1ea3n ch\u00ednh x\u00e1c chi ph\u00ed d\u1ef1 ph\u00f2ng.                    <\/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=\"Nhung_sai_sot_thuong_gap_nhat_khi_bat_dau_ap_dung_Thong_tu_99_la_gi\"><\/span>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p nh\u1ea5t khi b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tSai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 ghi nh\u1eadn doanh thu qu\u00e1 s\u1edbm khi ch\u01b0a chuy\u1ec3n giao quy\u1ec1n ki\u1ec3m so\u00e1t v\u00e0 nh\u1ea7m l\u1eabn gi\u1eefa chi ph\u00ed v\u1ed1n h\u00f3a v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd. Ngo\u00e0i ra, vi\u1ec7c qu\u00ean \u0111\u00e1nh gi\u00e1 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 th\u1ef1c t\u1ebf m\u1edbi c\u0169ng l\u00e0 l\u1ed7i th\u01b0\u1eddng xuy\u00ean x\u1ea3y ra khi doanh nghi\u1ec7p ch\u01b0a k\u1ecbp l\u00e0m quen v\u1edbi b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i.                    <\/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\": \"Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 v\u0103n b\u1ea3n quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf, m\u1ecdi l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam t\u1eeb n\u0103m 2026. B\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi n\u00e0y thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 200, h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c chu\u1ea9n h\u00f3a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 t\u00e0i s\u1ea3n.\"\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\": \"S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi v\u00e0 c\u0169 l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110i\u1ec3m kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu n\u1eb1m \u1edf nguy\u00ean t\u1eafc ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n ki\u1ec3m so\u00e1t thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o h\u00f3a \u0111\u01a1n. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi b\u1ed5 sung c\u00e1c t\u00e0i kho\u1ea3n v\u1ec1 t\u00e0i s\u1ea3n sinh h\u1ecdc (TK 215) v\u00e0 tinh g\u1ecdn c\u00e1c kho\u1ea3n m\u1ee5c gi\u1ea3m tr\u1eeb doanh thu, y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i t\u1eadp trung s\u00e2u v\u00e0o b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch.\"\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\": \"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch khi chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"K\u1ebf to\u00e1n c\u1ea7n l\u1eadp B\u1ea3ng \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n gi\u1eefa hai th\u00f4ng t\u01b0 tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 n\u0103m 2025. C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch ph\u00e1t sinh do thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p \u0111o l\u01b0\u1eddng (nh\u01b0 d\u1ef1 ph\u00f2ng ch\u1ee9ng kho\u00e1n ho\u1eb7c \u0111\u00e1nh gi\u00e1 l\u1ea1i ngo\u1ea1i t\u1ec7) ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u00f4ng qua t\u00e0i kho\u1ea3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i (TK 421) ho\u1eb7c c\u00e1c qu\u1ef9 d\u1ef1 ph\u00f2ng t\u01b0\u01a1ng \u1ee9ng theo h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i.\"\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\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n 2026 c\u00f3 thay \u0111\u1ed5i c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf VAT kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u1ec1 c\u01a1 b\u1ea3n, c\u00e1c t\u00e0i kho\u1ea3n thu\u1ebf GTGT (TK 133 v\u00e0 TK 3331) v\u1eabn gi\u1eef nguy\u00ean k\u1ebft c\u1ea5u N\u1ee3\/C\u00f3. Tuy nhi\u00ean, Th\u00f4ng t\u01b0 99 y\u00eau c\u1ea7u s\u1ef1 \u0111\u1ed1i so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n gi\u1eefa doanh thu h\u1ea1ch to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf VAT ph\u00e1t sinh, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 d\u1ecbch v\u1ee5 s\u1ed1, n\u01a1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu c\u00f3 th\u1ec3 l\u1ec7ch so v\u1edbi th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n.\"\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 s\u1eed d\u1ee5ng b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n c\u0169 cho n\u0103m t\u00e0i ch\u00ednh 2026 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng. Vi\u1ec7c s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u0169 s\u1ebd khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u00e0 b\u1ecb coi l\u00e0 vi ph\u1ea1m Lu\u1eadt K\u1ebf to\u00e1n. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt ngay ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 v\u1ec1 b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh ngay t\u1eeb ng\u00e0y 01\/01\/2026.\"\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\": \"Quy \u0111\u1ecbnh m\u1edbi \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 kh\u00f3 \u0111\u00f2i?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi y\u00eau c\u1ea7u vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng (TK 229) ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan v\u1ec1 s\u1ef1 suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n n\u1ee3, thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o th\u1eddi gian qu\u00e1 h\u1ea1n thu\u1ea7n t\u00fay. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n t\u00edch k\u1ef9 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a \u0111\u1ed1i t\u00e1c trong m\u1ed7i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ec3 \u0111\u1ecbnh kho\u1ea3n ch\u00ednh x\u00e1c chi ph\u00ed d\u1ef1 ph\u00f2ng.\"\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\": \"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p nh\u1ea5t khi b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 ghi nh\u1eadn doanh thu qu\u00e1 s\u1edbm khi ch\u01b0a chuy\u1ec3n giao quy\u1ec1n ki\u1ec3m so\u00e1t v\u00e0 nh\u1ea7m l\u1eabn gi\u1eefa chi ph\u00ed v\u1ed1n h\u00f3a v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd. Ngo\u00e0i ra, vi\u1ec7c qu\u00ean \u0111\u00e1nh gi\u00e1 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 th\u1ef1c t\u1ebf m\u1edbi c\u0169ng l\u00e0 l\u1ed7i th\u01b0\u1eddng xuy\u00ean x\u1ea3y ra khi doanh nghi\u1ec7p ch\u01b0a k\u1ecbp l\u00e0m quen v\u1edbi b\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i.\"\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>Trong l\u1ed9 tr\u00ecnh hi\u1ec7n \u0111\u1ea1i h\u00f3a h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qu\u1ed1c gia, n\u0103m 2026 \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c \u0111i v\u00e0o hi\u1ec7u l\u1ef1c (thay th\u1ebf ho\u00e0n to\u00e0n cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. \u0110\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 ai l\u00e0m ngh\u1ec1 k\u1ebf to\u00e1n, vi\u1ec7c n\u1eafm v\u1eefng b\u1ea3ng \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8251,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8250","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\/8250","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=8250"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8250\/revisions"}],"predecessor-version":[{"id":8255,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8250\/revisions\/8255"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8251"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8250"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}