\u0111\u0103ng k\u00fd demo<\/span><\/a> \u0111\u1ec3 xem quy tr\u00ecnh t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ea1y th\u1ef1c t\u1ebf.<\/p>\nC\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 s\u1ed5 nh\u1eadt k\u00fd chung<\/h2>\nS\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 s\u1ed5 t\u1ed5ng h\u1ee3p hay s\u1ed5 chi ti\u1ebft?<\/b><\/h3>\n
L\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. N\u00f3 ghi m\u1ecdi nghi\u1ec7p v\u1ee5 theo th\u1eddi gian k\u00e8m quan h\u1ec7 \u0111\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n, c\u00f2n chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1eb1m \u1edf c\u00e1c s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft.<\/p>\n
M\u1eabu s\u1ed5 nh\u1eadt k\u00fd chung m\u1edbi nh\u1ea5t n\u0103m 2026 l\u00e0 m\u1eabu n\u00e0o?<\/b><\/h3>\n
M\u1eabu s\u1ed1 S03a-DN ban h\u00e0nh k\u00e8m Ph\u1ee5 l\u1ee5c III Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC d\u00f9ng m\u1eabu s\u1ed5 t\u01b0\u01a1ng \u1ee9ng c\u1ee7a th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n
S\u1ed5 nh\u1eadt k\u00fd chung c\u00f3 bao nhi\u00eau c\u1ed9t?<\/b><\/h3>\n
Ch\u00edn c\u1ed9t, g\u1ed3m A, B, C, D, E, G, H v\u00e0 hai c\u1ed9t s\u1ed1 ph\u00e1t sinh 1, 2. Trong \u0111\u00f3 c\u1ed9t E d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh d\u1ea5u nghi\u1ec7p v\u1ee5 \u0111\u00e3 chuy\u1ec3n sang s\u1ed5 c\u00e1i.<\/p>\n
Ghi s\u1ed5 nh\u1eadt k\u00fd chung tr\u00ean m\u00e1y t\u00ednh c\u00f3 ph\u1ea3i in ra kh\u00f4ng?<\/b><\/h3>\n
C\u00f3. Theo Lu\u1eadt K\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ghi s\u1ed5 tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed ph\u1ea3i in s\u1ed5 ra gi\u1ea5y, \u0111\u00f3ng th\u00e0nh quy\u1ec3n v\u00e0 k\u00fd \u0111\u1ea7y \u0111\u1ee7 sau khi kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/p>\n
Khi n\u00e0o c\u1ea7n d\u00f9ng nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t?<\/b><\/h3>\n
Khi m\u1ed9t lo\u1ea1i nghi\u1ec7p v\u1ee5 ph\u00e1t sinh v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn, v\u00ed d\u1ee5 doanh nghi\u1ec7p b\u00e1n l\u1ebb c\u00f3 h\u00e0ng tr\u0103m phi\u1ebfu thu m\u1ed7i ng\u00e0y. Nghi\u1ec7p v\u1ee5 \u0111\u00e3 ghi v\u00e0o nh\u1eadt k\u00fd \u0111\u1eb7c bi\u1ec7t th\u00ec kh\u00f4ng ghi l\u1ea1i v\u00e0o s\u1ed5 nh\u1eadt k\u00fd chung.<\/p>\n
Ghi sai s\u1ed5 nh\u1eadt k\u00fd chung th\u00ec s\u1eeda th\u1ebf n\u00e0o?<\/b><\/h3>\n
D\u00f9ng m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p: c\u1ea3i ch\u00ednh (g\u1ea1ch m\u1ed9t \u0111\u01b0\u1eddng l\u00ean ch\u1ed7 sai, ghi s\u1ed1 \u0111\u00fang ph\u00eda tr\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng k\u00fd x\u00e1c nh\u1eadn), ghi s\u1ed1 \u00e2m, ho\u1eb7c ghi b\u1ed5 sung. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng t\u1ea9y x\u00f3a hay d\u00f9ng b\u00fat x\u00f3a.<\/p>\n
S\u1ed5 nh\u1eadt k\u00fd chung v\u00e0 s\u1ed5 c\u00e1i kh\u00e1c nhau \u1edf \u0111\u00e2u?<\/b><\/h3>\n
S\u1ed5 nh\u1eadt k\u00fd chung s\u1eafp x\u1ebfp theo th\u1eddi gian, ch\u1ee9a t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5. S\u1ed5 c\u00e1i s\u1eafp x\u1ebfp theo t\u1eebng t\u00e0i kho\u1ea3n, t\u1ed5ng h\u1ee3p ph\u00e1t sinh v\u00e0 t\u00ednh s\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n \u0111\u00f3. S\u1ed5 c\u00e1i \u0111\u01b0\u1ee3c ghi t\u1eeb s\u1ed1 li\u1ec7u c\u1ee7a s\u1ed5 nh\u1eadt k\u00fd chung.<\/p>\n
Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu s\u1ed5 nh\u1eadt k\u00fd chung kh\u00f4ng?<\/b><\/h3>\n
\u0110\u01b0\u1ee3c, mi\u1ec5n l\u00e0 b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin theo quy \u0111\u1ecbnh, ph\u1ea3n \u00e1nh trung th\u1ef1c nghi\u1ec7p v\u1ee5 v\u00e0 \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong c\u1ea3 ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n
T\u1ed5ng k\u1ebft<\/h2>\n
S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ghi m\u1ecdi nghi\u1ec7p v\u1ee5 theo tr\u00ecnh t\u1ef1 th\u1eddi gian k\u00e8m quan h\u1ec7 \u0111\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n, v\u00e0 l\u00e0 ngu\u1ed3n duy nh\u1ea5t \u0111\u1ec3 ghi s\u1ed5 c\u00e1i. M\u1eabu \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026 l\u00e0 S03a-DN theo Ph\u1ee5 l\u1ee5c III Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n
C\u00e1ch ghi s\u1ed5 nh\u1eadt k\u00fd chung xoay quanh m\u1ea5y \u0111i\u1ec3m c\u1ed1t l\u00f5i: ghi N\u1ee3 tr\u01b0\u1edbc C\u00f3 sau, t\u1ed5ng ph\u00e1t sinh hai b\u00ean ph\u1ea3i b\u1eb1ng nhau, di\u1ec5n gi\u1ea3i \u0111\u1ee7 \u0111\u1ec3 ng\u01b0\u1eddi kh\u00e1c \u0111\u1ecdc hi\u1ec3u, v\u00e0 \u0111\u00e1nh d\u1ea5u c\u1ed9t E ngay khi chuy\u1ec3n s\u1ed5 c\u00e1i. Cu\u1ed1i th\u00e1ng nh\u1edb \u0111\u1ed1i chi\u1ebfu s\u1ed5 c\u00e1i v\u1edbi b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o.<\/p>\n
N\u1ebfu doanh nghi\u1ec7p b\u1ea1n v\u1eabn \u0111ang ghi s\u1ed5 tr\u00ean Excel v\u00e0 m\u1ea5t nhi\u1ec1u ng\u00e0y m\u1ed7i th\u00e1ng \u0111\u1ec3 d\u00f2 ch\u00eanh l\u1ec7ch, li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n t\u1ef1 \u0111\u1ed9ng h\u00f3a.<\/p>","protected":false},"excerpt":{"rendered":"S\u1ed5 nh\u1eadt k\u00fd chung l\u00e0 quy\u1ec3n s\u1ed5 m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00e1n b\u1ed9 thu\u1ebf m\u1edf ra \u0111\u1ea7u ti\u00ean khi v\u00e0o doanh nghi\u1ec7p, v\u00ec n\u00f3 ch\u1ee9a d\u1ea5u v\u1ebft c\u1ee7a m\u1ecdi nghi\u1ec7p v\u1ee5 theo \u0111\u00fang th\u1ee9 t\u1ef1 th\u1eddi gian. Ghi \u0111\u00fang th\u00ec m\u1ecdi b\u00e1o c\u00e1o ph\u00eda sau \u0111\u1ec1u kh\u1edbp; ghi sai m\u1ed9t d\u00f2ng th\u00ec s\u1ed5 c\u00e1i […]<\/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":11,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10292\/revisions"}],"predecessor-version":[{"id":17974,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10292\/revisions\/17974"}],"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}]}}
![\"s\u1ed5](\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-16-at-19.04.59.png\")
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