\u0110\u0103ng k\u00fd demo<\/a><\/span> \u0111\u1ec3 xem b\u00e1o c\u00e1o ch\u1ea1y tr\u00ean d\u1eef li\u1ec7u th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p b\u1ea1n.<\/p>\nC\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\nB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 g\u00ec?<\/b><\/h3>\n
L\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, g\u1ed3m k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/p>\n
N\u0103m 2026 l\u1eadp b\u00e1o c\u00e1o theo m\u1eabu n\u00e0o?<\/b><\/h3>\n
M\u1eabu B02-DN theo Ph\u1ee5 l\u1ee5c IV Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026 thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC d\u00f9ng m\u1eabu B02-DNN.<\/p>\n
M\u1eabu B02-DN theo Th\u00f4ng t\u01b0 99 kh\u00e1c g\u00ec Th\u00f4ng t\u01b0 200?<\/b><\/h3>\n
B\u1ed5 sung ch\u1ec9 ti\u00eau l\u00e3i, l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n v\u00e0 thanh l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i m\u00e3 s\u1ed1 21, d\u1ecbch chuy\u1ec3n m\u00e3 s\u1ed1 c\u1ee7a doanh thu t\u00e0i ch\u00ednh, chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed \u0111i vay, \u0111\u1ed3ng th\u1eddi \u0111\u1ed5i c\u00f4ng th\u1ee9c t\u00ednh m\u00e3 s\u1ed1 30.<\/p>\n
C\u00f4ng th\u1ee9c t\u00ednh l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 g\u00ec?<\/b><\/h3>\n
Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: m\u00e3 s\u1ed1 30 b\u1eb1ng m\u00e3 s\u1ed1 20 c\u1ed9ng m\u00e3 s\u1ed1 21 c\u1ed9ng m\u00e3 s\u1ed1 22 tr\u1eeb t\u1ed5ng c\u1ee7a m\u00e3 s\u1ed1 23, 25 v\u00e0 26.<\/p>\n
M\u00e3 s\u1ed1 24 c\u00f3 tr\u1eeb v\u00e0o l\u1ee3i nhu\u1eadn thu\u1ea7n kh\u00f4ng?<\/b><\/h3>\n
Kh\u00f4ng. M\u00e3 s\u1ed1 24 l\u00e0 ch\u1ec9 ti\u00eau \u201ctrong \u0111\u00f3\u201d, th\u1ec3 hi\u1ec7n ph\u1ea7n chi ph\u00ed \u0111i vay \u0111\u00e3 n\u1eb1m trong m\u00e3 s\u1ed1 23. Tr\u1eeb th\u00eam l\u1ea7n n\u1eefa s\u1ebd l\u00e0m l\u1ee3i nhu\u1eadn thu\u1ea7n b\u1ecb t\u00ednh thi\u1ebfu.<\/p>\n
B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh kh\u00e1c b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ebf n\u00e0o?<\/b><\/h3>\n
B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ph\u1ea3n \u00e1nh d\u00f2ng ch\u1ea3y trong c\u1ea3 m\u1ed9t k\u1ef3, c\u00f2n b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ean g\u1ecdi m\u1edbi c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ph\u1ea3n \u00e1nh tr\u1ea1ng th\u00e1i t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m.<\/p>\n
S\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc tr\u00ecnh b\u00e0y th\u1ebf n\u00e0o khi m\u1eabu thay \u0111\u1ed5i?<\/b><\/h3>\n
S\u1eafp x\u1ebfp l\u1ea1i s\u1ed1 li\u1ec7u n\u0103m 2025 theo m\u00e3 s\u1ed1 c\u1ee7a m\u1eabu m\u1edbi cho t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau, \u0111\u1ec3 hai c\u1ed9t so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi nhau.<\/p>\n
Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng m\u1eabu B02-DN kh\u00f4ng?<\/b><\/h3>\n
\u0110\u01b0\u1ee3c. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC n\u1ebfu ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, nh\u01b0ng ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n \u00edt nh\u1ea5t trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh.<\/p>\n
T\u1ed5ng k\u1ebft<\/h2>\n
T\u1eeb k\u1ef3 b\u00e1o c\u00e1o n\u0103m 2026, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u1eadp theo m\u1eabu B02-DN c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Thay \u0111\u1ed5i kh\u00f4ng l\u1edbn v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng ch\u1ec9 ti\u00eau nh\u01b0ng \u0111\u1ee7 \u0111\u1ec3 l\u00e0m sai b\u00e1o c\u00e1o n\u1ebfu d\u00f9ng c\u00f4ng th\u1ee9c c\u0169: c\u00f3 th\u00eam ch\u1ec9 ti\u00eau v\u1ec1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, m\u00e3 s\u1ed1 c\u1ee7a doanh thu v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh d\u1ecbch m\u1ed9t b\u1eadc, v\u00e0 c\u00f4ng th\u1ee9c m\u00e3 s\u1ed1 30 \u0111\u00e3 kh\u00e1c.<\/p>\n
Ba vi\u1ec7c n\u00ean l\u00e0m ngay: r\u00e0 l\u1ea1i c\u00f4ng th\u1ee9c trong file Excel l\u1eadp b\u00e1o c\u00e1o, y\u00eau c\u1ea7u nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m demo tr\u1ef1c ti\u1ebfp m\u1eabu B02-DN theo th\u00f4ng t\u01b0 m\u1edbi, v\u00e0 s\u1eafp x\u1ebfp l\u1ea1i s\u1ed1 li\u1ec7u n\u0103m 2025 theo m\u00e3 s\u1ed1 m\u1edbi \u0111\u1ec3 c\u1ed9t so s\u00e1nh c\u00f3 \u00fd ngh\u0129a.<\/p>\n
Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi Ph\u1ee5 l\u1ee5c IV Th\u00f4ng t\u01b0 99\/2025\/TT-BTC tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c.<\/p>\n
C\u1ea7n t\u01b0 v\u1ea5n v\u1ec1 gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng ch\u1ebf \u0111\u1ed9 m\u1edbi, li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a>.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"
T\u1eeb k\u1ef3 b\u00e1o c\u00e1o n\u0103m 2026, doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eabn mang m\u00e3 B02-DN nh\u01b0ng m\u00e3 s\u1ed1 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau \u0111\u00e3 d\u1ecbch chuy\u1ec3n v\u00e0 c\u00f3 ch\u1ec9 ti\u00eau m\u1edbi. B\u00e0i vi\u1ebft tr\u00ecnh b\u00e0y k\u1ebft c\u1ea5u […]<\/p>\n","protected":false},"author":9,"featured_media":10037,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306,1],"tags":[],"class_list":["post-10035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan","category-tin-tuc"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10035","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=10035"}],"version-history":[{"count":17,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10035\/revisions"}],"predecessor-version":[{"id":18971,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10035\/revisions\/18971"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/10037"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=10035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=10035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=10035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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