{"id":10292,"date":"2024-03-16T17:02:37","date_gmt":"2024-03-16T10:02:37","guid":{"rendered":"https:\/\/arito.vn\/?p=10292"},"modified":"2026-05-18T18:13:11","modified_gmt":"2026-05-18T11:13:11","slug":"so-nhat-ky-chung-la-gi-huong-dan-cach-ghi-so-nhat-ky-chung","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/so-nhat-ky-chung-la-gi-huong-dan-cach-ghi-so-nhat-ky-chung\/","title":{"rendered":"S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 g\u00ec?  H\u01b0\u1edbng d\u1eabn c\u00e1ch ghi s\u1ed5 nh\u1eadt k\u00fd chung"},"content":{"rendered":"<p class=\"p1\">S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p quan tr\u1ecdng nh\u1ea5t trong h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00fd chung, ghi to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0 quan h\u1ec7 \u0111\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n. N\u0103m 2026, doanh nghi\u1ec7p l\u1edbn \u00e1p d\u1ee5ng <b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b> (thay Th\u00f4ng t\u01b0 200\/2014 t\u1eeb 01\/01\/2026), doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, \u0111\u1ec1u d\u00f9ng m\u1eabu s\u1ed5 S03a-DN nh\u01b0ng c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh nh\u1ecf \u1edf ph\u1ea7n t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ecbnh kho\u1ea3n.<\/p>\n<p class=\"p1\">B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch s\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 g\u00ec, vai tr\u00f2 trong k\u1ebf to\u00e1n, m\u1eabu S03a-DN c\u1eadp nh\u1eadt theo TT 99\/2025 v\u00e0 TT 133\/2016, h\u01b0\u1edbng d\u1eabn 6 b\u01b0\u1edbc ghi s\u1ed5 chu\u1ea9n, c\u00e1ch chuy\u1ec3n d\u1eef li\u1ec7u sang s\u1ed5 c\u00e1i, k\u00e8m b\u1ea3ng so s\u00e1nh 4 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n v\u00e0 FAQ. Tham kh\u1ea3o th\u00eam c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd k\u1ebf to\u00e1n m\u1edbi t\u1ea1i <a href=\"https:\/\/arito.vn\/en\/bo-tai-lieu-phap-ly-thong-tu-thue\/\"><span class=\"s1\">B\u1ed9 T\u00e0i li\u1ec7u Ph\u00e1p l\u00fd &amp; Th\u00f4ng t\u01b0 Thu\u1ebf 2026<\/span><\/a>.<\/p>\n<h2 class=\"p1\"><b>1. S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 g\u00ec?<\/b><\/h2>\n<p class=\"p2\">S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh theo tr\u00ecnh t\u1ef1 th\u1eddi gian, \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh quan h\u1ec7 \u0111\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n (\u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n) c\u1ee7a m\u1ed7i nghi\u1ec7p v\u1ee5. S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ghi sang s\u1ed5 c\u00e1i.<\/p>\n<p class=\"p2\">\u0110\u1eb7c tr\u01b0ng c\u01a1 b\u1ea3n:<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\">T\u1ea5t c\u1ea3 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed5 nh\u1eadt k\u00fd chung tr\u01b0\u1edbc khi ghi sang s\u1ed5 c\u00e1i.<\/li>\n<li class=\"li2\">Ghi theo tr\u00ecnh t\u1ef1 th\u1eddi gian, m\u1ed7i nghi\u1ec7p v\u1ee5 m\u1ed9t d\u00f2ng (ho\u1eb7c nhi\u1ec1u d\u00f2ng n\u1ebfu c\u00f3 nhi\u1ec1u t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng).<\/li>\n<li class=\"li2\">Th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n (t\u00e0i kho\u1ea3n N\u1ee3 &#8211; t\u00e0i kho\u1ea3n C\u00f3).<\/li>\n<li class=\"li2\">T\u1ed5ng ph\u00e1t sinh N\u1ee3 v\u00e0 C\u00f3 tr\u00ean s\u1ed5 nh\u1eadt k\u00fd chung ph\u1ea3i b\u1eb1ng nhau, c\u0169ng ph\u1ea3i b\u1eb1ng t\u1ed5ng ph\u00e1t sinh N\u1ee3 v\u00e0 C\u00f3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh.<\/li>\n<li class=\"li2\">C\u00f3 th\u1ec3 m\u1edf theo th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m t\u00f9y quy m\u00f4 doanh nghi\u1ec7p. Ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 m\u1edf theo n\u0103m khi d\u00f9ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<p class=\"p2\">H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00fd chung g\u1ed3m 4 lo\u1ea1i s\u1ed5 ch\u00ednh:<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\">S\u1ed5 nh\u1eadt k\u00fd chung (tr\u1ecdng t\u00e2m): s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/li>\n<li class=\"li2\">S\u1ed5 c\u00e1i: chi ti\u1ebft theo t\u1eebng t\u00e0i kho\u1ea3n<\/li>\n<li class=\"li2\">C\u00e1c s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft: chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng (kh\u00e1ch h\u00e0ng, NVL&#8230;)<\/li>\n<li class=\"li2\">S\u1ed5 nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t: nh\u1eadt k\u00fd thu ti\u1ec1n, chi ti\u1ec1n, mua h\u00e0ng, b\u00e1n h\u00e0ng<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-10298\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-16-at-19.04.59.png\" alt=\"s\u1ed5 nh\u1eadt k\u00fd chung\" width=\"1524\" height=\"858\" \/><\/p>\n<h2 class=\"p1\"><b>2. Vai tr\u00f2 c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung trong k\u1ebf to\u00e1n<\/b><\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\"><b>Vai tr\u00f2<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\"><b>C\u1ee5 th\u1ec3<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>Ghi nh\u1eadn to\u00e0n b\u1ed9 giao d\u1ecbch<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed5 nh\u1eadt k\u00fd chung, kh\u00f4ng b\u1ecf s\u00f3t.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>C\u01a1 s\u1edf \u0111\u1ec3 ghi s\u1ed5 c\u00e1i<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u01b0\u1ee3c chuy\u1ec3n sang s\u1ed5 c\u00e1i cho t\u1eebng t\u00e0i kho\u1ea3n, ph\u1ee5c v\u1ee5 l\u1eadp BCTC.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\"><b>Ki\u1ec3m tra c\u00e2n \u0111\u1ed1i N\u1ee3 &#8211; C\u00f3<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">T\u1ed5ng ph\u00e1t sinh N\u1ee3 ph\u1ea3i b\u1eb1ng t\u1ed5ng ph\u00e1t sinh C\u00f3. L\u1ec7ch l\u00e0 d\u1ea5u hi\u1ec7u h\u1ea1ch to\u00e1n sai.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>\u0110\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb g\u1ed1c<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">M\u1ed7i d\u00f2ng nh\u1eadt k\u00fd li\u00ean k\u1ebft v\u1edbi s\u1ed1 hi\u1ec7u ch\u1ee9ng t\u1eeb (h\u00f3a \u0111\u01a1n, phi\u1ebfu thu, phi\u1ebfu chi\u2026), d\u1ec5 tra c\u1ee9u khi ki\u1ec3m to\u00e1n ho\u1eb7c thanh tra thu\u1ebf.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>H\u1ed7 tr\u1ee3 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ch\u1ee7 doanh nghi\u1ec7p xem nh\u1eadt k\u00fd chung \u0111\u1ec3 n\u1eafm d\u00f2ng ti\u1ec1n v\u00e0 ph\u00e1t sinh kinh doanh trong k\u1ef3, kh\u00f4ng ph\u1ea3i \u0111\u1ee3i b\u00e1o c\u00e1o th\u00e1ng.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p4\"><b>3. So s\u00e1nh 4 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n v\u00e0 v\u1ecb tr\u00ed c\u1ee7a Nh\u1eadt k\u00fd chung<\/b><\/h2>\n<p class=\"p2\">Vi\u1ec7t Nam hi\u1ec7n c\u00f4ng nh\u1eadn 4 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n theo Lu\u1eadt K\u1ebf to\u00e1n 88\/2015 v\u00e0 c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p2\"><b>H\u00ecnh th\u1ee9c<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\"><b>Tr\u00ecnh t\u1ef1 th\u1eddi gian ghi v\u00e0o<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\"><b>Ph\u1ea3n \u00e1nh n\u1ed9i dung kinh t\u1ebf v\u00e0o<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\"><b>Ph\u00f9 h\u1ee3p<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\"><b>Nh\u1eadt k\u00fd chung<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">S\u1ed5 Nh\u1eadt k\u00fd chung (tr\u1ecdng t\u00e2m) v\u00e0 S\u1ed5 nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">S\u1ed5 Nh\u1eadt k\u00fd chung<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">DN v\u1eeba v\u00e0 nh\u1ecf, ph\u1ed5 bi\u1ebfn nh\u1ea5t khi d\u00f9ng ph\u1ea7n m\u1ec1m<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\"><b>Nh\u1eadt k\u00fd &#8211; S\u1ed5 c\u00e1i<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">M\u1ed9t quy\u1ec3n s\u1ed5 duy nh\u1ea5t k\u1ebft h\u1ee3p Nh\u1eadt k\u00fd v\u00e0 S\u1ed5 c\u00e1i<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">C\u00f9ng quy\u1ec3n Nh\u1eadt k\u00fd &#8211; S\u1ed5 c\u00e1i<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">DN si\u00eau nh\u1ecf, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u1ecf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\"><b>Ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">S\u1ed5 \u0110\u0103ng k\u00fd ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">S\u1ed5 c\u00e1i (t\u1eeb Ch\u1ee9ng t\u1eeb ghi s\u1ed5)<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">DN c\u00f3 nhi\u1ec1u nghi\u1ec7p v\u1ee5 c\u00f9ng lo\u1ea1i, k\u1ebf to\u00e1n t\u1eadp trung<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\"><b>Nh\u1eadt k\u00fd &#8211; Ch\u1ee9ng t\u1eeb<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">H\u1ec7 th\u1ed1ng Nh\u1eadt k\u00fd &#8211; Ch\u1ee9ng t\u1eeb theo b\u00ean C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Ph\u00e2n t\u00edch theo c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng b\u00ean N\u1ee3<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">DN l\u1edbn, \u0111a ng\u00e0nh, ch\u1ee9ng t\u1eeb ph\u1ee9c t\u1ea1p<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Trong 4 h\u00ecnh th\u1ee9c, Nh\u1eadt k\u00fd chung l\u00e0 ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026, \u0111\u1eb7c bi\u1ec7t khi h\u1ea7u h\u1ebft doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n sang ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh s\u1ed5 nh\u1eadt k\u00fd chung t\u1eeb ch\u1ee9ng t\u1eeb nh\u1eadp, k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i ghi tay.<\/p>\n<h2 class=\"p1\"><b>4. S\u1ed5 nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t: ph\u00e2n lo\u1ea1i 4 lo\u1ea1i<\/b><\/h2>\n<ul class=\"ul1\">\n<li class=\"li2\">S\u1ed5 nh\u1eadt k\u00fd thu ti\u1ec1n: ghi c\u00e1c nghi\u1ec7p v\u1ee5 thu ti\u1ec1n m\u1eb7t ho\u1eb7c thu qua ng\u00e2n h\u00e0ng, m\u1edf ri\u00eang cho t\u1eebng lo\u1ea1i ti\u1ec1n ho\u1eb7c t\u1eebng n\u01a1i thu.<\/li>\n<li class=\"li2\">S\u1ed5 nh\u1eadt k\u00fd chi ti\u1ec1n: ghi c\u00e1c nghi\u1ec7p v\u1ee5 chi ti\u1ec1n m\u1eb7t ho\u1eb7c chi qua ng\u00e2n h\u00e0ng, t\u01b0\u01a1ng t\u1ef1 s\u1ed5 thu nh\u01b0ng ng\u01b0\u1ee3c chi\u1ec1u.<\/li>\n<li class=\"li2\">S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng: ghi nghi\u1ec7p v\u1ee5 mua h\u00e0ng t\u1ed3n kho theo h\u00ecnh th\u1ee9c mua ch\u1ecbu ho\u1eb7c \u0111\u1eb7t ti\u1ec1n tr\u01b0\u1edbc. Kh\u00f4ng bao g\u1ed3m mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/li>\n<li class=\"li2\">S\u1ed5 nh\u1eadt k\u00fd b\u00e1n h\u00e0ng: ghi nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, b\u00e1n th\u00e0nh ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5 theo h\u00ecnh th\u1ee9c thu ti\u1ec1n sau ho\u1eb7c ng\u01b0\u1eddi mua \u0111\u1eb7t tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<p class=\"p2\">L\u01b0u \u00fd: khi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u cu\u1ed1i th\u00e1ng, k\u1ebf to\u00e1n c\u1ea7n lo\u1ea1i tr\u1eeb s\u1ed1 tr\u00f9ng l\u1eb7p do m\u1ed9t nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ghi \u0111\u1ed3ng th\u1eddi v\u00e0o nhi\u1ec1u s\u1ed5 nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t (vd nghi\u1ec7p v\u1ee5 thu ti\u1ec1n b\u00e1n h\u00e0ng v\u1eeba v\u00e0o s\u1ed5 thu ti\u1ec1n v\u1eeba v\u00e0o s\u1ed5 b\u00e1n h\u00e0ng).<\/p>\n<h2 class=\"p1\"><b>5. M\u1eabu s\u1ed5 nh\u1eadt k\u00fd chung S03a-DN theo TT 99\/2025 v\u00e0 TT 133\/2016<\/b><\/h2>\n<p class=\"p2\">M\u1eabu s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a l\u00e0 S03a-DN, \u00e1p d\u1ee5ng cho c\u1ea3 2 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c n\u0103m 2026:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\"><b>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\"><b>Hi\u1ec7u l\u1ef1c<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn, v\u1eeba, nh\u1ecf<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">T\u1eeb 01\/01\/2026, thay TT 200\/2014<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf (SME)<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">V\u1eabn \u00e1p d\u1ee5ng t\u1eeb 2017, ch\u01b0a thay \u0111\u1ed5i<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Doanh nghi\u1ec7p l\u01b0u \u00fd:<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\">N\u0103m t\u00e0i ch\u00ednh 2025 v\u1eabn d\u00f9ng m\u1eabu theo TT 200\/2014.<\/li>\n<li class=\"li2\">N\u0103m t\u00e0i ch\u00ednh 2026 tr\u1edf \u0111i d\u00f9ng m\u1eabu theo TT 99\/2025 (v\u1edbi DN l\u1edbn \u00e1p d\u1ee5ng TT 200) ho\u1eb7c gi\u1eef TT 133\/2016 (v\u1edbi DN SME).<\/li>\n<li class=\"li2\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu tr\u01b0\u1edbc 31\/12\/2025, \u0111\u1ea3m b\u1ea3o t\u1eeb k\u1ef3 \u0111\u1ea7u n\u0103m 2026 s\u1ed5 in ra \u0111\u00fang m\u1eabu m\u1edbi.<\/li>\n<\/ul>\n<h2 class=\"p4\"><b>6. C\u1ea5u tr\u00fac v\u00e0 9 c\u1ed9t c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung<\/b><\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\"><b>C\u1ed9t<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\"><b>T\u00ean c\u1ed9t<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\"><b>N\u1ed9i dung ghi<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\"><b>A<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ng\u00e0y, th\u00e1ng ghi s\u1ed5<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ng\u00e0y k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 (kh\u00f4ng sau ng\u00e0y ch\u1ee9ng t\u1eeb)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\"><b>B<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 hi\u1ec7u ch\u1ee9ng t\u1eeb<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 h\u00f3a \u0111\u01a1n, phi\u1ebfu thu, phi\u1ebfu chi, phi\u1ebfu nh\u1eadp\/xu\u1ea5t kho, gi\u1ea5y b\u00e1o n\u1ee3\/c\u00f3, phi\u1ebfu k\u1ebf to\u00e1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\"><b>C<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Ng\u00e0y, th\u00e1ng ch\u1ee9ng t\u1eeb<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p3\">Ng\u00e0y ghi tr\u00ean ch\u1ee9ng t\u1eeb g\u1ed1c<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\"><b>D<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Di\u1ec5n gi\u1ea3i<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">M\u00f4 t\u1ea3 ng\u1eafn g\u1ecdn, \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 hi\u1ec3u v\u1ec1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>E<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u00e3 ghi S\u1ed5 C\u00e1i<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u00e1nh d\u1ea5u c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi sang S\u1ed5 C\u00e1i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\"><b>G<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">STT d\u00f2ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng trong s\u1ed5 nh\u1eadt k\u00fd chung (t\u1ef1 \u0111\u1ed9ng tr\u00ean ph\u1ea7n m\u1ec1m)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\"><b>H<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 hi\u1ec7u TK \u0111\u1ed1i \u1ee9ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 (vd 111, 131, 511)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>1<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 ph\u00e1t sinh &#8211; N\u1ee3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 ti\u1ec1n c\u1ee7a t\u00e0i kho\u1ea3n ghi b\u00ean N\u1ee3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>2<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 ph\u00e1t sinh &#8211; C\u00f3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 ti\u1ec1n c\u1ee7a t\u00e0i kho\u1ea3n ghi b\u00ean C\u00f3<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Quy t\u1eafc ghi s\u1ed5 tr\u00ean 9 c\u1ed9t:<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\">V\u1edbi m\u1ed7i nghi\u1ec7p v\u1ee5, t\u00e0i kho\u1ea3n N\u1ee3 ghi tr\u01b0\u1edbc, t\u00e0i kho\u1ea3n C\u00f3 ghi sau.<\/li>\n<li class=\"li2\">V\u1edbi nghi\u1ec7p v\u1ee5 c\u00f3 nhi\u1ec1u t\u00e0i kho\u1ea3n N\u1ee3 ho\u1eb7c nhi\u1ec1u t\u00e0i kho\u1ea3n C\u00f3, \u0111\u1ea3m b\u1ea3o t\u1ed5ng ph\u00e1t sinh N\u1ee3 b\u1eb1ng t\u1ed5ng ph\u00e1t sinh C\u00f3.<\/li>\n<li class=\"li2\">T\u1ed5ng ph\u00e1t sinh N\u1ee3 c\u1ee7a c\u1ea3 s\u1ed5 nh\u1eadt k\u00fd chung ph\u1ea3i b\u1eb1ng t\u1ed5ng ph\u00e1t sinh C\u00f3.<\/li>\n<li class=\"li2\">M\u1ed7i nghi\u1ec7p v\u1ee5 nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin li\u00ean quan, kh\u00f4ng b\u1ecf tr\u1ed1ng c\u00e1c c\u1ed9t b\u1eaft bu\u1ed9c.<\/li>\n<li class=\"li2\">Ng\u00e0y th\u00e1ng ghi s\u1ed5 kh\u00f4ng \u0111\u01b0\u1ee3c sau ng\u00e0y th\u00e1ng ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<h2 class=\"p4\"><b>7. H\u01b0\u1edbng d\u1eabn 6 b\u01b0\u1edbc ghi s\u1ed5 nh\u1eadt k\u00fd chung chu\u1ea9n 2026<\/b><\/h2>\n<h3 class=\"p5\"><b>B\u01b0\u1edbc 1: M\u1edf s\u1ed5 \u0111\u1ea7u k\u1ef3<\/b><\/h3>\n<p class=\"p2\">M\u1edf s\u1ed5 nh\u1eadt k\u00fd chung v\u00e0o \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh (ho\u1eb7c \u0111\u1ea7u th\u00e1ng\/qu\u00fd n\u1ebfu m\u1edf theo k\u1ef3 ng\u1eafn). Ghi r\u00f5 t\u00ean doanh nghi\u1ec7p, n\u0103m t\u00e0i ch\u00ednh, ng\u01b0\u1eddi ghi s\u1ed5, ng\u01b0\u1eddi ki\u1ec3m so\u00e1t.<\/p>\n<h3 class=\"p5\"><b>B\u01b0\u1edbc 2: Ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb g\u1ed1c<\/b><\/h3>\n<p class=\"p2\">H\u00e0ng ng\u00e0y, k\u1ebf to\u00e1n nh\u1eadn ch\u1ee9ng t\u1eeb g\u1ed1c (h\u00f3a \u0111\u01a1n, phi\u1ebfu thu, phi\u1ebfu chi, bi\u00ean b\u1ea3n\u2026), ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n.<\/p>\n<h3 class=\"p5\"><b>B\u01b0\u1edbc 3: \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/b><\/h3>\n<p class=\"p2\">X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n N\u1ee3 v\u00e0 t\u00e0i kho\u1ea3n C\u00f3 cho m\u1ed7i nghi\u1ec7p v\u1ee5, \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc ghi k\u00e9p. L\u01b0u \u00fd c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p (chia t\u00e1ch thu\u1ebf GTGT, chi\u1ebft kh\u1ea5u, h\u00e0ng tr\u1ea3 l\u1ea1i) c\u1ea7n \u0111\u1ecbnh kho\u1ea3n ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi v\u00e0o s\u1ed5.<\/p>\n<h3 class=\"p5\"><b>B\u01b0\u1edbc 4: Ghi v\u00e0o s\u1ed5 nh\u1eadt k\u00fd chung<\/b><\/h3>\n<p class=\"p2\">Nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 9 c\u1ed9t theo c\u1ea5u tr\u00fac \u0111\u00e3 li\u1ec7t k\u00ea \u1edf M\u1ee5c 6. M\u1ed7i nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 chi\u1ebfm 2 d\u00f2ng (n\u1ebfu ch\u1ec9 c\u00f3 1 t\u00e0i kho\u1ea3n N\u1ee3 v\u00e0 1 t\u00e0i kho\u1ea3n C\u00f3) ho\u1eb7c nhi\u1ec1u d\u00f2ng n\u1ebfu c\u00f3 nhi\u1ec1u t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng.<\/p>\n<h3 class=\"p5\"><b>B\u01b0\u1edbc 5: Ghi \u0111\u1ed3ng th\u1eddi v\u00e0o s\u1ed5 nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t v\u00e0 s\u1ed5 chi ti\u1ebft<\/b><\/h3>\n<p class=\"p2\">V\u1edbi nghi\u1ec7p v\u1ee5 thu chi ti\u1ec1n ho\u1eb7c mua b\u00e1n h\u00e0ng t\u1ed3n kho, ghi th\u00eam v\u00e0o s\u1ed5 nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t t\u01b0\u01a1ng \u1ee9ng. V\u1edbi t\u00e0i kho\u1ea3n c\u00f3 theo d\u00f5i chi ti\u1ebft (131, 331, 152&#8230;), ghi \u0111\u1ed3ng th\u1eddi v\u00e0o s\u1ed5 chi ti\u1ebft li\u00ean quan.<\/p>\n<h3 class=\"p5\"><b>B\u01b0\u1edbc 6: T\u1ed5ng h\u1ee3p cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd, cu\u1ed1i n\u0103m<\/b><\/h3>\n<p class=\"p2\">C\u1ed9ng t\u1ed5ng s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 c\u00e1i, l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh. \u0110\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 nh\u1eadt k\u00fd chung: T\u1ed5ng ph\u00e1t sinh N\u1ee3 v\u00e0 C\u00f3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u1ea3i b\u1eb1ng t\u1ed5ng tr\u00ean s\u1ed5 nh\u1eadt k\u00fd chung (\u0111\u00e3 lo\u1ea1i tr\u1eeb tr\u00f9ng l\u1eb7p v\u1edbi s\u1ed5 nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t n\u1ebfu c\u00f3). S\u1ed1 li\u1ec7u kh\u1edbp m\u1edbi d\u00f9ng \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h2 class=\"p1\"><b>8. C\u00e1ch chuy\u1ec3n t\u1eeb nh\u1eadt k\u00fd chung sang s\u1ed5 c\u00e1i (6 b\u01b0\u1edbc)<\/b><\/h2>\n<p class=\"p2\">Sau khi ghi s\u1ed5 nh\u1eadt k\u00fd chung, k\u1ebf to\u00e1n chuy\u1ec3n d\u1eef li\u1ec7u sang s\u1ed5 c\u00e1i theo tr\u00ecnh t\u1ef1:<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\">B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh danh m\u1ee5c t\u00e0i kho\u1ea3n c\u1ea7n ghi s\u1ed5 c\u00e1i (theo TT 99\/2025 ho\u1eb7c TT 133).<\/li>\n<li class=\"li2\">B\u01b0\u1edbc 2: Thu th\u1eadp t\u1ea5t c\u1ea3 c\u00e1c d\u00f2ng nh\u1eadt k\u00fd chung li\u00ean quan \u0111\u1ebfn t\u1eebng t\u00e0i kho\u1ea3n.<\/li>\n<li class=\"li2\">B\u01b0\u1edbc 3: Ghi v\u00e0o s\u1ed5 c\u00e1i theo tr\u00ecnh t\u1ef1 th\u1eddi gian, m\u1ed7i t\u00e0i kho\u1ea3n 1 s\u1ed5 ri\u00eang. C\u1ed9t B ghi s\u1ed1 ch\u1ee9ng t\u1eeb, c\u1ed9t C ng\u00e0y ch\u1ee9ng t\u1eeb, c\u1ed9t D di\u1ec5n gi\u1ea3i, c\u1ed9t H t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng, c\u1ed9t 1 ho\u1eb7c 2 ghi s\u1ed1 ti\u1ec1n N\u1ee3 ho\u1eb7c C\u00f3.<\/li>\n<li class=\"li2\">B\u01b0\u1edbc 4: \u0110\u00e1nh d\u1ea5u v\u00e0o c\u1ed9t E &#8216;\u0110\u00e3 ghi S\u1ed5 C\u00e1i&#8217; tr\u00ean s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u1ec3 tr\u00e1nh ghi tr\u00f9ng.<\/li>\n<li class=\"li2\">B\u01b0\u1edbc 5: Cu\u1ed1i k\u1ef3, c\u1ed9ng t\u1ed5ng ph\u00e1t sinh N\u1ee3 v\u00e0 C\u00f3 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n tr\u00ean s\u1ed5 c\u00e1i, t\u00ednh s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/li>\n<li class=\"li2\">B\u01b0\u1edbc 6: L\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh t\u1eeb s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u00e1c t\u00e0i kho\u1ea3n, \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i N\u1ee3 &#8211; C\u00f3 to\u00e0n doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p class=\"p2\">Khi d\u00f9ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, c\u00e1c b\u01b0\u1edbc 2 \u0111\u1ebfn 5 ch\u1ea1y t\u1ef1 \u0111\u1ed9ng. K\u1ebf to\u00e1n ch\u1ec9 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ea1ch to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft v\u1edbi t\u1ed5ng h\u1ee3p. Tham kh\u1ea3o c\u00e1ch h\u1ec7 th\u1ed1ng <a href=\"https:\/\/arito.vn\/en\/mo-hinh-erp-la-gi\/\"><span class=\"s1\">ERP<\/span><\/a> t\u1ef1 \u0111\u1ed9ng h\u00f3a lu\u1ed3ng n\u00e0y.<\/p>\n<h2 class=\"p1\"><b>9. \u01afu \u0111i\u1ec3m v\u00e0 h\u1ea1n ch\u1ebf c\u1ee7a h\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd chung<\/b><\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\"><b>\u01afu \u0111i\u1ec3m<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\"><b>H\u1ea1n ch\u1ebf<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>\u0110\u01a1n gi\u1ea3n, d\u1ec5 h\u1ecdc, d\u1ec5 \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n m\u1edbi ra tr\u01b0\u1eddng.<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Kh\u1ed1i l\u01b0\u1ee3ng ghi s\u1ed5 l\u1edbn khi DN c\u00f3 nhi\u1ec1u nghi\u1ec7p v\u1ee5, ghi tay kh\u00f3 duy tr\u00ec.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>Ph\u00f9 h\u1ee3p v\u1edbi h\u1ea7u h\u1ebft quy m\u00f4 doanh nghi\u1ec7p, t\u1eeb si\u00eau nh\u1ecf \u0111\u1ebfn l\u1edbn.<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Kh\u00f3 ki\u1ec3m tra l\u1ec7ch s\u1ed1 n\u1ebfu ch\u1ec9 ghi tay, ph\u1ea3i d\u00f9ng B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh \u0111\u1ec3 r\u00e0 so\u00e1t.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>D\u1ec5 t\u1ef1 \u0111\u1ed9ng h\u00f3a b\u1eb1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, c\u1eadp nh\u1eadt real-time.<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u00f2i h\u1ecfi k\u1ebf to\u00e1n c\u00f3 n\u1ec1n t\u1ea3ng \u0111\u1ecbnh kho\u1ea3n t\u1ed1t, sai m\u1ed9t b\u01b0\u1edbc l\u00e0 sai to\u00e0n h\u1ec7 th\u1ed1ng.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\"><b>\u0110\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c v\u1edbi m\u1ecdi lo\u1ea1i ch\u1ee9ng t\u1eeb g\u1ed1c th\u00f4ng qua s\u1ed1 hi\u1ec7u.<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Kh\u00f3 theo d\u00f5i nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p n\u1ebfu kh\u00f4ng k\u1ebft h\u1ee3p v\u1edbi s\u1ed5 chi ti\u1ebft v\u00e0 s\u1ed5 nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p4\"><b>10. \u0110\u01a1n gi\u1ea3n h\u00f3a nh\u1eadt k\u00fd chung b\u1eb1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Arito<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 Excel \u0111\u1ec3 ghi nh\u1eadt k\u00fd chung, nh\u01b0ng n\u00f3 kh\u00f4ng th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c t\u00ednh n\u0103ng m\u1ea1nh m\u1ebd c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. \u0110\u1eb7c bi\u1ec7t, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n tr\u1ef1c tuy\u1ebfn Arito mang l\u1ea1i nhi\u1ec1u ti\u1ec7n \u00edch th\u00f4ng minh h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-10301\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-16-at-19.09.31.png\" alt=\"s\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 g\u00ec 23\" width=\"2000\" height=\"651\" \/><\/p>\n<p><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng <strong><a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Arito<\/a><\/strong> c\u00f3 c\u00e1c l\u00fd do sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng h\u00f3a nhi\u1ec1u thao t\u00e1c k\u1ebf to\u00e1n: <strong><a href=\"https:\/\/arito.vn\/en\/phan-mem-ke-toan-online-hieu-qua-va-chuyen-nghiep\/\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a><\/strong> Arito gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c c\u00f4ng vi\u1ec7c nh\u01b0 h\u1ea1ch to\u00e1n, t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o, s\u1ed5 s\u00e1ch, t\u1edd khai thu\u1ebf, t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 t\u1ed3n kho t\u1ee9c th\u1eddi m\u1ed9t c\u00e1ch linh ho\u1ea1t v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n: Arito gi\u00fap \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 ch\u00ednh x\u00e1c v\u1ec1 c\u00e1c s\u1ed1 li\u1ec7u, h\u00e0ng h\u00f3a v\u00e0 gi\u00e1 th\u00e0nh. N\u00f3 cung c\u1ea5p kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra d\u1eef li\u1ec7u m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 s\u1eeda ch\u1eefa sai s\u00f3t c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd v\u00e0 d\u1ef1 b\u00e1o: Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n tr\u1ef1c tuy\u1ebfn Arito cung c\u1ea5p c\u00e1c c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch v\u00e0 b\u00e1o c\u00e1o m\u1ea1nh m\u1ebd, gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u00e0 d\u1ef1 b\u00e1o nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng \u01b0u \u0111i\u1ec3m tr\u00ean, vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Arito kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh ghi nh\u1eadt k\u00fd chung m\u00e0 c\u00f2n n\u00e2ng cao hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 class=\"p1\"><b>11. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 s\u1ed5 nh\u1eadt k\u00fd chung<\/b><\/h2>\n<h3 class=\"p2\"><b>S\u1ed5 nh\u1eadt k\u00fd chung v\u00e0 s\u1ed5 c\u00e1i kh\u00e1c nhau \u1edf \u0111i\u1ec3m n\u00e0o?<\/b><\/h3>\n<p class=\"p3\">S\u1ed5 nh\u1eadt k\u00fd chung ghi t\u1ea5t c\u1ea3 nghi\u1ec7p v\u1ee5 theo tr\u00ecnh t\u1ef1 th\u1eddi gian (kh\u00f4ng ph\u00e2n theo t\u00e0i kho\u1ea3n). S\u1ed5 c\u00e1i ghi theo t\u1eebng t\u00e0i kho\u1ea3n (m\u1ed7i t\u00e0i kho\u1ea3n 1 s\u1ed5). Nh\u1eadt k\u00fd chung l\u00e0 ngu\u1ed3n \u0111\u1ec3 ghi sang s\u1ed5 c\u00e1i.<\/p>\n<h3 class=\"p2\"><b>C\u00f3 b\u1eaft bu\u1ed9c d\u00f9ng h\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd chung kh\u00f4ng?<\/b><\/h3>\n<p class=\"p3\">Kh\u00f4ng b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p t\u1ef1 ch\u1ecdn 1 trong 4 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 \u0111\u1eb7c th\u00f9. Tuy nhi\u00ean Nh\u1eadt k\u00fd chung l\u00e0 ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026 do \u0111\u01a1n gi\u1ea3n v\u00e0 t\u01b0\u01a1ng th\u00edch v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n<h3 class=\"p2\"><b>M\u1eabu s\u1ed5 nh\u1eadt k\u00fd chung TT 99\/2025 kh\u00e1c TT 133\/2016 \u1edf \u0111i\u1ec3m n\u00e0o?<\/b><\/h3>\n<p class=\"p3\">C\u1ea5u tr\u00fac 9 c\u1ed9t c\u01a1 b\u1ea3n gi\u1ed1ng nhau. Kh\u00e1c bi\u1ec7t ch\u00ednh n\u1eb1m \u1edf danh m\u1ee5c t\u00e0i kho\u1ea3n: TT 99 \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u1ea7y \u0111\u1ee7 cho DN l\u1edbn, TT 133 d\u00f9ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u01a1n gi\u1ea3n h\u00f3a cho SME. M\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n ch\u1ec9 c\u00f3 \u1edf TT 99 (nh\u01b0 TK 632, 635 chi ti\u1ebft h\u01a1n).<\/p>\n<h3 class=\"p2\"><b>S\u1ed5 nh\u1eadt k\u00fd chung m\u1edf theo th\u00e1ng, qu\u00fd hay n\u0103m?<\/b><\/h3>\n<p class=\"p3\">T\u00f9y quy m\u00f4. Doanh nghi\u1ec7p l\u1edbn nhi\u1ec1u nghi\u1ec7p v\u1ee5 th\u01b0\u1eddng m\u1edf theo th\u00e1ng (12 quy\u1ec3n\/n\u0103m). DN v\u1eeba m\u1edf theo qu\u00fd (4 quy\u1ec3n\/n\u0103m). DN nh\u1ecf v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n m\u1edf theo n\u0103m (1 quy\u1ec3n\/n\u0103m).<\/p>\n<h3 class=\"p2\"><b>T\u1ed5ng ph\u00e1t sinh N\u1ee3 v\u00e0 C\u00f3 tr\u00ean s\u1ed5 nh\u1eadt k\u00fd chung ph\u1ea3i b\u1eb1ng nhau, v\u00ec sao?<\/b><\/h3>\n<p class=\"p3\">V\u00ec h\u1ea1ch to\u00e1n k\u00e9p: m\u1ed7i nghi\u1ec7p v\u1ee5 ghi \u0111\u1ed3ng th\u1eddi t\u00e0i kho\u1ea3n N\u1ee3 v\u00e0 t\u00e0i kho\u1ea3n C\u00f3 v\u1edbi c\u00f9ng s\u1ed1 ti\u1ec1n. T\u1ed5ng c\u1ed9ng l\u1ea1i, t\u1ed5ng N\u1ee3 lu\u00f4n b\u1eb1ng t\u1ed5ng C\u00f3. L\u1ec7ch l\u00e0 d\u1ea5u hi\u1ec7u c\u00f3 b\u00fat to\u00e1n sai ho\u1eb7c thi\u1ebfu v\u1ebf \u0111\u1ed1i \u1ee9ng.<\/p>\n<h3 class=\"p2\"><b>L\u01b0u tr\u1eef s\u1ed5 nh\u1eadt k\u00fd chung trong bao l\u00e2u?<\/b><\/h3>\n<p class=\"p3\">T\u1ed1i thi\u1ec3u 10 n\u0103m theo \u0110i\u1ec1u 41 Lu\u1eadt K\u1ebf to\u00e1n 88\/2015. DN gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ph\u1ea3i b\u00e0n giao s\u1ed5 cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh.<\/p>\n<h3 class=\"p2\"><b>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c s\u1ed5 nh\u1eadt k\u00fd chung kh\u00f4ng?<\/b><\/h3>\n<p class=\"p3\">Kh\u00f4ng thay th\u1ebf. Ph\u1ea7n m\u1ec1m l\u00e0 c\u00f4ng c\u1ee5 ghi s\u1ed5 \u0111i\u1ec7n t\u1eed, v\u1eabn xu\u1ea5t ra s\u1ed5 nh\u1eadt k\u00fd chung theo m\u1eabu ph\u00e1p l\u00fd. S\u1ed5 \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng s\u1ed5 gi\u1ea5y n\u1ebfu c\u00f3 ch\u1eef k\u00fd s\u1ed1 h\u1ee3p l\u1ec7 theo Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed 20\/2023.<\/p>\n<h3 class=\"p2\"><b>Sai s\u00f3t tr\u00ean s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u00e3 kh\u00f3a s\u1ed5 c\u00f3 s\u1eeda \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><\/h3>\n<p class=\"p3\">Kh\u00f4ng s\u1eeda tr\u1ef1c ti\u1ebfp. Ph\u1ea3i l\u1eadp b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh trong k\u1ef3 k\u1ebf ti\u1ebfp, ghi r\u00f5 &#8216;\u0110i\u1ec1u ch\u1ec9nh b\u00fat to\u00e1n s\u1ed1&#8230; ng\u00e0y&#8230; l\u00fd do&#8230;&#8217;. Sai s\u00f3t l\u1edbn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn BCTC \u0111\u00e3 n\u1ed9p ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung v\u00e0 b\u00e1o c\u00e1o l\u1ea1i v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<h2 class=\"p4\"><b>T\u1ed5ng k\u1ebft<\/b><\/h2>\n<p class=\"p3\">S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p quan tr\u1ecdng nh\u1ea5t, l\u00e0 c\u1ea7u n\u1ed1i gi\u1eefa ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 s\u1ed5 c\u00e1i, t\u1eeb \u0111\u00f3 t\u1ed5ng h\u1ee3p l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u0103m 2026 \u0111\u00e1nh d\u1ea5u chuy\u1ec3n \u0111\u1ed5i ph\u00e1p l\u00fd khi TT 99\/2025 thay TT 200\/2014 cho doanh nghi\u1ec7p l\u1edbn, trong khi TT 133\/2016 v\u1eabn \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf.<\/p>\n<p class=\"p3\">\u0110\u1ec3 ghi s\u1ed5 nh\u1eadt k\u00fd chung chu\u1ea9n v\u00e0 nhanh, doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 c\u1eadp nh\u1eadt ph\u00e1p l\u00fd k\u1ecbp th\u1eddi, t\u1ef1 \u0111\u1ed9ng h\u00f3a \u0111\u1ecbnh kho\u1ea3n v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00e2n \u0111\u1ed1i N\u1ee3 &#8211; C\u00f3. C\u00e1ch n\u00e0y v\u1eeba gi\u1ea3m sai s\u00f3t v\u1eeba ti\u1ebft ki\u1ec7m th\u1eddi gian so v\u1edbi ghi tay ho\u1eb7c Excel.<\/p>\n<p class=\"p3\">ARITO ERP cung c\u1ea5p module s\u1ed5 nh\u1eadt k\u00fd chung \u0111\u1ea7y \u0111\u1ee7 theo TT 99\/2025 v\u00e0 TT 133\/2016, t\u00edch h\u1ee3p H\u0110\u0110T, t\u1ef1 \u0111\u1ed3ng b\u1ed9 v\u1edbi s\u1ed5 c\u00e1i v\u00e0 s\u1ed5 chi ti\u1ebft. Tham kh\u1ea3o th\u00eam v\u1ec1 <a href=\"https:\/\/arito.vn\/en\/giai-phap-nganh\/\"><span class=\"s1\">gi\u1ea3i ph\u00e1p ERP theo ng\u00e0nh<\/span><\/a>, c\u00e1c <a href=\"https:\/\/arito.vn\/en\/khach-hang\/\"><span class=\"s1\">kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng Arito<\/span><\/a>, ho\u1eb7c <a href=\"https:\/\/arito.vn\/en\/dao-tao-va-huong-dan-su-dung\/\"><span class=\"s1\">t\u00e0i li\u1ec7u \u0111\u00e0o t\u1ea1o v\u00e0 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng<\/span><\/a>. T\u00ecm hi\u1ec3u s\u1ea3n ph\u1ea9m t\u1ea1i <a href=\"https:\/\/arito.vn\/en\/\"><span class=\"s1\">arito.vn<\/span><\/a>.<\/p>\n<p class=\"p2\"><b>Xem th\u00eam<\/b><\/p>\n<ul class=\"ul1\">\n<li class=\"li5\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/bo-tai-lieu-phap-ly-thong-tu-thue\/\">B\u1ed9 T\u00e0i li\u1ec7u Ph\u00e1p l\u00fd &amp; Th\u00f4ng t\u01b0 Thu\u1ebf m\u1edbi nh\u1ea5t 2026<\/a><\/span><\/li>\n<li class=\"li5\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/hoa-don-dien-tu\/\">Ph\u1ea7n m\u1ec1m H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Arito E-Invoice<\/a><\/span><\/li>\n<li class=\"li5\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/ket-noi-xu-ly-hoa-don\/\">K\u1ebft n\u1ed1i x\u1eed l\u00fd h\u00f3a \u0111\u01a1n trong h\u1ec7 th\u1ed1ng ARITO ERP<\/a><\/span><\/li>\n<li class=\"li5\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/mo-hinh-erp-la-gi\/\">M\u00f4 h\u00ecnh ERP l\u00e0 g\u00ec? C\u00e1c m\u00f4 h\u00ecnh ERP ph\u1ed5 bi\u1ebfn<\/a><\/span><\/li>\n<li class=\"li5\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/giai-phap-nganh\/\">Gi\u1ea3i ph\u00e1p ERP theo ng\u00e0nh c\u1ee7a Arito<\/a><\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p quan tr\u1ecdng nh\u1ea5t trong h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n Nh\u1eadt k\u00fd chung, ghi to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0 quan h\u1ec7 \u0111\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n. N\u0103m 2026, doanh nghi\u1ec7p l\u1edbn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (thay Th\u00f4ng t\u01b0 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":10298,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[306,13,1],"tags":[],"class_list":["post-10292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh-ke-toan","category-tin-trong-nganh","category-tin-tuc"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10292","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=10292"}],"version-history":[{"count":9,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10292\/revisions"}],"predecessor-version":[{"id":16694,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10292\/revisions\/16694"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/10298"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=10292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=10292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=10292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}