{"id":13066,"date":"2026-08-13T21:37:05","date_gmt":"2026-08-13T14:37:05","guid":{"rendered":"https:\/\/arito.vn\/?p=13066"},"modified":"2026-09-30T13:57:39","modified_gmt":"2026-09-30T06:57:39","slug":"he-thong-thong-tin-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/he-thong-thong-tin-ke-toan-la-gi\/","title":{"rendered":"H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n l\u00e0 g\u00ec? B\u1ed1n th\u00e0nh ph\u1ea7n, chu tr\u00ecnh v\u00e0 ki\u1ec3m so\u00e1t"},"content":{"rendered":"

H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 b\u1eb1ng b\u1ed1n th\u00e0nh ph\u1ea7n: quy tr\u00ecnh, con ng\u01b0\u1eddi, d\u1eef li\u1ec7u v\u00e0 ph\u1ea7n m\u1ec1m. C\u00e1ch m\u00f4 t\u1ea3 \u0111\u00f3 \u0111\u00fang nh\u01b0ng ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 thi\u1ebft k\u1ebf. Th\u1ee9 c\u1ea7n th\u00eam l\u00e0: d\u1eef li\u1ec7u \u0111i qua tay ai, v\u00e0 ch\u1ed1t ki\u1ec3m so\u00e1t n\u1eb1m \u1edf b\u01b0\u1edbc n\u00e0o.<\/p>\n

B\u00e0i vi\u1ebft \u0111i qua b\u1ed1n th\u00e0nh ph\u1ea7n, b\u1ed1n chu tr\u00ecnh nghi\u1ec7p v\u1ee5, v\u00e0 m\u1ed9t v\u00ed d\u1ee5 lu\u1ed3ng d\u1eef li\u1ec7u c\u1ee5 th\u1ec3.<\/p>\n

H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/h2>\n

L\u00e0 t\u1eadp h\u1ee3p con ng\u01b0\u1eddi, quy tr\u00ecnh, d\u1eef li\u1ec7u v\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 thu th\u1eadp, x\u1eed l\u00fd, l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i doanh nghi\u1ec7p.<\/p>\n

\u0110i\u1ec3m ph\u00e2n bi\u1ec7t v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n:<\/strong> ph\u1ea7n m\u1ec1m ch\u1ec9 l\u00e0 m\u1ed9t trong b\u1ed1n th\u00e0nh ph\u1ea7n. Doanh nghi\u1ec7p mua ph\u1ea7n m\u1ec1m t\u1ed1t m\u00e0 kh\u00f4ng c\u00f3 quy tr\u00ecnh v\u00e0 ph\u00e2n quy\u1ec1n r\u00f5 th\u00ec v\u1eabn kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n t\u1ed1t.<\/p>\n

B\u1ed1n th\u00e0nh ph\u1ea7n<\/h2>\n\n\n\n\n\n\n\n\n
Th\u00e0nh ph\u1ea7n<\/td>\nG\u1ed3m nh\u1eefng g\u00ec<\/td>\nD\u1ea5u hi\u1ec7u thi\u1ebfu<\/td>\n<\/tr>\n<\/thead>\n
Quy tr\u00ecnh v\u00e0 h\u01b0\u1edbng d\u1eabn<\/strong><\/td>\nQuy ch\u1ebf t\u00e0i ch\u00ednh, quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb, h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n, s\u1ed5 tay k\u1ebf to\u00e1n<\/strong><\/td>\nM\u1ed7i ng\u01b0\u1eddi l\u00e0m m\u1ed9t ki\u1ec3u, ng\u01b0\u1eddi m\u1edbi kh\u00f4ng bi\u1ebft b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u00e2u<\/td>\n<\/tr>\n
Con ng\u01b0\u1eddi<\/strong><\/td>\nK\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ng\u01b0\u1eddi duy\u1ec7t<\/td>\nM\u1ed9t ng\u01b0\u1eddi l\u00e0m m\u1ecdi vi\u1ec7c, kh\u00f4ng ai ki\u1ec3m tra ai<\/td>\n<\/tr>\n
D\u1eef li\u1ec7u<\/strong><\/td>\nCh\u1ee9ng t\u1eeb, danh m\u1ee5c, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o<\/td>\nC\u00f9ng m\u1ed9t kh\u00e1ch h\u00e0ng c\u00f3 ba m\u00e3, danh m\u1ee5c kh\u00f4ng chu\u1ea9n h\u00f3a<\/td>\n<\/tr>\n
C\u00f4ng c\u1ee5<\/strong><\/td>\nPh\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n, h\u1ea1 t\u1ea7ng l\u01b0u tr\u1eef v\u00e0 sao l\u01b0u<\/td>\nS\u1ed1 li\u1ec7u l\u1ec7ch gi\u1eefa c\u00e1c file, kh\u00f4ng bi\u1ebft b\u1ea3n n\u00e0o \u0111\u00fang<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u00e0nh ph\u1ea7n hay b\u1ecb b\u1ecf nh\u1ea5t l\u00e0 th\u00e0nh ph\u1ea7n th\u1ee9 nh\u1ea5t<\/strong>, v\u00e0 t\u1eeb 01\/01\/2026 n\u00f3 kh\u00f4ng c\u00f2n l\u00e0 chuy\u1ec7n t\u00f9y ch\u1ecdn.<\/p>\n

Y\u00eau c\u1ea7u m\u1edbi v\u1ec1 s\u1ed5 tay k\u1ebf to\u00e1n<\/h3>\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong>, \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026 thay Th\u00f4ng t\u01b0 200\/2014, cho ph\u00e9p doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong>. Nh\u01b0ng k\u00e8m hai \u0111i\u1ec1u ki\u1ec7n:<\/p>\n\n\n\n\n\n\n
\u0110i\u1ec1u ki\u1ec7n<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nBi\u1ec3u m\u1eabu ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c y\u00eau c\u1ea7u v\u1ec1 n\u1ed9i dung ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n<\/strong><\/td>\n<\/tr>\n
2<\/td>\nPh\u1ea3i ghi nh\u1eadn trong s\u1ed5 tay k\u1ebf to\u00e1n<\/strong> c\u1ee7a \u0111\u01a1n v\u1ecb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

S\u1ed5 tay k\u1ebf to\u00e1n ch\u00ednh l\u00e0 t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 h\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n: danh m\u1ee5c bi\u1ec3u m\u1eabu, quy tr\u00ecnh lu\u00e2n chuy\u1ec3n, nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng.<\/p>\n

Ngh\u0129a l\u00e0 t\u1eeb 2026, vi\u1ec7c l\u1eadp t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng c\u00f2n l\u00e0 vi\u1ec7c n\u00ean l\u00e0m m\u00e0 l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu.<\/strong><\/p>\n

Xem th\u00eam ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan<\/a>.<\/p>\n

\"\"<\/p>\n

B\u1ed1n chu tr\u00ecnh nghi\u1ec7p v\u1ee5<\/h2>\n

\u0110\u00e2y l\u00e0 g\u00f3c nh\u00ecn b\u1ea3n c\u0169 kh\u00f4ng c\u00f3, v\u00e0 l\u00e0 g\u00f3c nh\u00ecn d\u00f9ng \u0111\u1ec3 thi\u1ebft k\u1ebf.<\/p>\n\n\n\n\n\n\n\n\n
Chu tr\u00ecnh<\/td>\nB\u1eaft \u0111\u1ea7u t\u1eeb<\/td>\nK\u1ebft th\u00fac \u1edf<\/td>\nT\u00e0i kho\u1ea3n ch\u00ednh<\/td>\n<\/tr>\n<\/thead>\n
Chu tr\u00ecnh doanh thu<\/strong><\/td>\n\u0110\u01a1n h\u00e0ng c\u1ee7a kh\u00e1ch<\/td>\nTi\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n<\/td>\n131, 511, 632, 3331, 111, 112<\/td>\n<\/tr>\n
Chu tr\u00ecnh mua h\u00e0ng<\/strong><\/td>\n\u0110\u1ec1 ngh\u1ecb mua h\u00e0ng<\/td>\nTr\u1ea3 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n<\/td>\n152, 156, 133, 331, 111, 112<\/td>\n<\/tr>\n
Chu tr\u00ecnh s\u1ea3n xu\u1ea5t<\/strong><\/td>\nL\u1ec7nh s\u1ea3n xu\u1ea5t<\/td>\nTh\u00e0nh ph\u1ea9m nh\u1eadp kho<\/td>\n621, 622, 627, 154, 155<\/td>\n<\/tr>\n
Chu tr\u00ecnh nh\u00e2n s\u1ef1 v\u00e0 ti\u1ec1n l\u01b0\u01a1ng<\/strong><\/td>\nB\u1ea3ng ch\u1ea5m c\u00f4ng<\/td>\nChi tr\u1ea3 l\u01b0\u01a1ng v\u00e0 n\u1ed9p b\u1ea3o hi\u1ec3m<\/td>\n622, 627, 641, 642, 334<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ed7i chu tr\u00ecnh ph\u1ea3i tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c ba c\u00e2u:<\/strong> d\u1eef li\u1ec7u v\u00e0o t\u1eeb ch\u1ee9ng t\u1eeb n\u00e0o, \u0111i qua tay ai, v\u00e0 ai duy\u1ec7t \u1edf b\u01b0\u1edbc n\u00e0o.<\/p>\n

Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i ch\u1ec9 c\u00f3 hai chu tr\u00ecnh \u0111\u1ea7u v\u00e0 chu tr\u00ecnh nh\u00e2n s\u1ef1. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 c\u1ea3 b\u1ed1n. Doanh nghi\u1ec7p x\u00e2y l\u1eafp c\u00f3 chu tr\u00ecnh s\u1ea3n xu\u1ea5t bi\u1ebfn th\u1ec3 theo c\u00f4ng tr\u00ecnh.<\/p>\n

V\u00ed d\u1ee5 lu\u1ed3ng d\u1eef li\u1ec7u chu tr\u00ecnh doanh thu<\/h2>\n

Ph\u1ea7n n\u00e0y ho\u00e0n to\u00e0n m\u1edbi. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 d\u1ea1ng t\u00e0i li\u1ec7u n\u00ean c\u00f3 trong s\u1ed5 tay k\u1ebf to\u00e1n.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
B\u01b0\u1edbc<\/td>\nVi\u1ec7c<\/td>\nB\u1ed9 ph\u1eadn<\/td>\nCh\u1ee9ng t\u1eeb<\/td>\nCh\u1ed1t ki\u1ec3m so\u00e1t<\/strong><\/td>\nB\u00fat to\u00e1n<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nNh\u1eadn \u0111\u01a1n h\u00e0ng<\/td>\nB\u00e1n h\u00e0ng<\/td>\n\u0110\u01a1n h\u00e0ng<\/td>\nKi\u1ec3m tra h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00f4ng n\u1ee3 qu\u00e1 h\u1ea1n c\u1ee7a kh\u00e1ch<\/strong><\/td>\nCh\u01b0a ghi s\u1ed5<\/td>\n<\/tr>\n
2<\/td>\nDuy\u1ec7t \u0111\u01a1n<\/td>\nTr\u01b0\u1edfng b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng<\/td>\n\u0110\u01a1n h\u00e0ng \u0111\u00e3 duy\u1ec7t<\/td>\nDuy\u1ec7t theo h\u1ea1n m\u1ee9c ph\u00e2n quy\u1ec1n<\/td>\nCh\u01b0a ghi s\u1ed5<\/td>\n<\/tr>\n
3<\/td>\nXu\u1ea5t kho<\/td>\nKho<\/td>\nPhi\u1ebfu xu\u1ea5t kho<\/td>\nKh\u1edbp v\u1edbi \u0111\u01a1n h\u00e0ng \u0111\u00e3 duy\u1ec7t, \u0111\u1ee7 t\u1ed3n th\u1ef1c t\u1ebf<\/strong><\/td>\nCh\u01b0a ghi doanh thu<\/td>\n<\/tr>\n
4<\/td>\nGiao h\u00e0ng<\/td>\nGiao nh\u1eadn<\/td>\nBi\u00ean b\u1ea3n giao nh\u1eadn c\u00f3 x\u00e1c nh\u1eadn<\/td>\nC\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi mua<\/td>\nCh\u01b0a ghi doanh thu<\/td>\n<\/tr>\n
5<\/td>\nL\u1eadp h\u00f3a \u0111\u01a1n<\/td>\nK\u1ebf to\u00e1n<\/td>\nElectronic invoice<\/td>\nL\u1eadp theo th\u1eddi \u0111i\u1ec3m giao h\u00e0ng, kh\u00f4ng theo th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n. \u0110\u1ee7 n\u1ed9i dung theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026<\/strong><\/td>\nN\u1ee3 131 \/ C\u00f3 511, 3331<\/td>\n<\/tr>\n
6<\/td>\nGhi gi\u00e1 v\u1ed1n<\/td>\nH\u1ec7 th\u1ed1ng, t\u1ef1 \u0111\u1ed9ng<\/td>\n<\/td>\nC\u1eb7p b\u00fat to\u00e1n doanh thu v\u00e0 gi\u00e1 v\u1ed1n kh\u00f4ng t\u00e1ch r\u1eddi<\/strong><\/td>\nN\u1ee3 632 \/ C\u00f3 156<\/td>\n<\/tr>\n
7<\/td>\nTheo d\u00f5i ph\u1ea3i thu<\/td>\nK\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/td>\nB\u1ea3ng tu\u1ed5i n\u1ee3<\/td>\nL\u1eadp b\u1ea3ng tu\u1ed5i n\u1ee3 h\u1eb1ng tu\u1ea7n, c\u1ea3nh b\u00e1o theo b\u1eadc<\/strong><\/td>\n<\/td>\n<\/tr>\n
8<\/td>\nThu ti\u1ec1n<\/td>\nK\u1ebf to\u00e1n<\/td>\nGi\u1ea5y b\u00e1o c\u00f3, phi\u1ebfu thu<\/td>\n\u0110\u1ed1i chi\u1ebfu sao k\u00ea ng\u00e2n h\u00e0ng, g\u00e1n \u0111\u00fang h\u00f3a \u0111\u01a1n<\/strong><\/td>\nN\u1ee3 112 \/ C\u00f3 131<\/td>\n<\/tr>\n
9<\/td>\n\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/td>\nK\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/td>\nBi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f3 x\u00e1c nh\u1eadn<\/td>\nH\u1eb1ng qu\u00fd v\u1edbi kh\u00e1ch h\u00e0ng l\u1edbn<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ba ch\u1ed1t quan tr\u1ecdng nh\u1ea5t trong b\u1ea3ng:<\/strong><\/p>\n

B\u01b0\u1edbc 1.<\/strong> Ki\u1ec3m tra h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng tr\u01b0\u1edbc khi nh\u1eadn \u0111\u01a1n<\/strong> l\u00e0 ch\u1ed1t r\u1ebb nh\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t. N\u1ebfu \u0111\u1ec3 \u0111\u1ebfn b\u01b0\u1edbc 7 m\u1edbi ph\u00e1t hi\u1ec7n kh\u00e1ch \u0111\u00e3 qu\u00e1 h\u1ea1n th\u00ec h\u00e0ng \u0111\u00e3 \u0111i.<\/p>\n

B\u01b0\u1edbc 5.<\/strong> L\u1eadp h\u00f3a \u0111\u01a1n theo th\u1eddi \u0111i\u1ec3m giao h\u00e0ng, kh\u00f4ng theo th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n. \u0110\u00e2y l\u00e0 l\u1ed7i b\u1ecb x\u1eed ph\u1ea1t ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 l\u00e0m doanh thu ghi sai k\u1ef3.<\/p>\n

B\u01b0\u1edbc 6.<\/strong> Doanh thu v\u00e0 gi\u00e1 v\u1ed1n l\u00e0 c\u1eb7p kh\u00f4ng t\u00e1ch r\u1eddi. Ghi m\u1ed9t n\u1eeda l\u00e0m l\u1ee3i nhu\u1eadn cao gi\u1ea3 v\u00e0 t\u1ed3n kho s\u1ed5 s\u00e1ch l\u1ec7ch th\u1ef1c t\u1ebf.<\/p>\n

\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 b\u01b0\u1edbc 3 \u0111\u1ebfn 5:<\/strong> ba b\u01b0\u1edbc n\u00e0y do ba b\u1ed9 ph\u1eadn kh\u00e1c nhau th\u1ef1c hi\u1ec7n, v\u00e0 \u0111\u00f3 l\u00e0 thi\u1ebft k\u1ebf c\u00f3 ch\u1ee7 \u0111\u00edch. Khi m\u1ed9t ng\u01b0\u1eddi l\u00e0m c\u1ea3 ba, kh\u00f4ng c\u00f2n ai ki\u1ec3m tra ai.<\/p>\n

\"\"<\/p>\n

B\u1ea3y ch\u1ed1t ki\u1ec3m so\u00e1t b\u1eaft bu\u1ed9c<\/h2>\n

\u00c1p cho m\u1ecdi chu tr\u00ecnh.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
#<\/td>\nCh\u1ed1t ki\u1ec3m so\u00e1t<\/td>\nCh\u1eb7n \u0111\u01b0\u1ee3c g\u00ec<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nT\u00e1ch ng\u01b0\u1eddi l\u1eadp ch\u1ee9ng t\u1eeb, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 ng\u01b0\u1eddi ghi s\u1ed5<\/strong><\/td>\nM\u1ed9t ng\u01b0\u1eddi kh\u00f4ng t\u1ef1 ho\u00e0n t\u1ea5t \u0111\u01b0\u1ee3c m\u1ed9t giao d\u1ecbch kh\u1ed1ng<\/td>\n<\/tr>\n
2<\/td>\nPh\u00e2n quy\u1ec1n theo vai, kh\u00f4ng d\u00f9ng chung t\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp<\/strong><\/td>\nKh\u00f4ng truy \u0111\u01b0\u1ee3c ai l\u00e0m g\u00ec<\/td>\n<\/tr>\n
3<\/td>\nNh\u1eadt k\u00fd thao t\u00e1c kh\u00f4ng x\u00f3a \u0111\u01b0\u1ee3c<\/strong>, ghi ng\u01b0\u1eddi s\u1eeda v\u00e0 th\u1eddi \u0111i\u1ec3m<\/td>\nS\u1eeda s\u1ed1 li\u1ec7u m\u00e0 kh\u00f4ng ai bi\u1ebft<\/td>\n<\/tr>\n
4<\/td>\nKh\u00f3a s\u1ed5 theo k\u1ef3<\/strong>, sau kh\u00f3a s\u1ed5 m\u1ecdi \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i qua b\u00fat to\u00e1n m\u1edbi c\u00f3 ng\u01b0\u1eddi duy\u1ec7t<\/td>\nS\u1eeda s\u1ed1 li\u1ec7u k\u1ef3 \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o<\/td>\n<\/tr>\n
5<\/td>\nKi\u1ec3m so\u00e1t c\u00e2n \u0111\u1ed1i N\u1ee3 C\u00f3<\/strong>, kh\u00f4ng cho l\u01b0u b\u00fat to\u00e1n l\u1ec7ch<\/td>\nS\u1ed5 kh\u00f4ng c\u00e2n<\/td>\n<\/tr>\n
6<\/td>\n\u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3<\/strong>: s\u1ed5 chi ti\u1ebft v\u1edbi s\u1ed5 t\u1ed5ng h\u1ee3p, t\u1ed3n kho s\u1ed5 s\u00e1ch v\u1edbi ki\u1ec3m k\u00ea, s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng v\u1edbi sao k\u00ea<\/td>\nSai s\u00f3t t\u00edch l\u0169y kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n<\/td>\n<\/tr>\n
7<\/td>\nSao l\u01b0u d\u1eef li\u1ec7u ra n\u01a1i th\u1ee9 hai<\/strong>, ki\u1ec3m tra kh\u00f4i ph\u1ee5c \u0111\u01b0\u1ee3c<\/td>\nM\u1ea5t d\u1eef li\u1ec7u, trong khi ch\u1ee9ng t\u1eeb ph\u1ea3i l\u01b0u 10 n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u1ed1t s\u1ed1 1 l\u00e0 ch\u1ed1t n\u1ec1n.<\/strong> S\u00e1u ch\u1ed1t c\u00f2n l\u1ea1i \u0111\u1ec1u l\u00e0 k\u1ef9 thu\u1eadt, ch\u1ed1t n\u00e0y l\u00e0 thi\u1ebft k\u1ebf t\u1ed5 ch\u1ee9c v\u00e0 kh\u00f4ng ph\u1ea7n m\u1ec1m n\u00e0o l\u00e0m thay \u0111\u01b0\u1ee3c.<\/p>\n

Ch\u1ed1t s\u1ed1 3 v\u00e0 4 l\u00e0 hai ch\u1ed1t c\u01a1 quan thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n quan t\u00e2m nh\u1ea5t.<\/strong> M\u1ed9t s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng l\u01b0u v\u1ebft thay \u0111\u1ed5i l\u00e0 s\u1ed5 kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh to\u00e0n v\u1eb9n.<\/p>\n

Ch\u1ed1t s\u1ed1 7 hay b\u1ecb b\u1ecf nh\u1ea5t.<\/strong> Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb d\u00f9ng ghi s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 10 n\u0103m, d\u00e0i h\u01a1n tu\u1ed5i th\u1ecd ph\u1ea7n l\u1edbn thi\u1ebft b\u1ecb.<\/p>\n

Y\u00eau c\u1ea7u b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n t\u1eeb 01\/01\/2026<\/h2>\n

\u0110\u00e2y l\u00e0 n\u1ed9i dung m\u1edbi v\u00e0 ch\u01b0a b\u00e0i n\u00e0o v\u1ec1 h\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n \u1edf Vi\u1ec7t Nam \u0111\u1ec1 c\u1eadp.<\/p>\n

T\u1eeb 01\/01\/2026<\/strong>, Lu\u1eadt B\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n 91\/2025\/QH15<\/strong> and Ngh\u1ecb \u0111\u1ecbnh 356\/2025\/N\u0110-CP<\/strong> c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n

H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng n\u01a1i ch\u1ee9a nhi\u1ec1u d\u1eef li\u1ec7u c\u00e1 nh\u00e2n nh\u1ea5t trong doanh nghi\u1ec7p:<\/p>\n\n\n\n\n\n\n\n\n
D\u1eef li\u1ec7u<\/td>\nN\u1eb1m \u1edf \u0111\u00e2u<\/td>\n<\/tr>\n<\/thead>\n
H\u1ecd t\u00ean, s\u1ed1 c\u0103n c\u01b0\u1edbc, ng\u00e0y sinh, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\nH\u1ed3 s\u01a1 nh\u00e2n s\u1ef1, b\u1ea3ng l\u01b0\u01a1ng<\/td>\n<\/tr>\n
S\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\nCh\u1ee9ng t\u1eeb chi tr\u1ea3 l\u01b0\u01a1ng<\/td>\n<\/tr>\n
Th\u00f4ng tin b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb thu\u1ebf<\/td>\nH\u1ed3 s\u01a1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td>\n<\/tr>\n
Th\u00f4ng tin li\u00ean h\u1ec7 kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n<\/td>\nDanh m\u1ee5c kh\u00e1ch h\u00e0ng, h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ba vi\u1ec7c n\u00ean r\u00e0 l\u1ea1i:<\/strong><\/p>\n

Ai \u0111ang c\u00f3 quy\u1ec1n xem b\u1ea3ng l\u01b0\u01a1ng v\u00e0 h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1. \u0110\u00e2y l\u00e0 d\u1eef li\u1ec7u nhi\u1ec1u ng\u01b0\u1eddi trong doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n th\u1ea5y.<\/p>\n

D\u1eef li\u1ec7u c\u00f3 b\u1ecb xu\u1ea5t ra file r\u1eddi v\u00e0 g\u1eedi qua email hay chat kh\u00f4ng. \u0110\u00e2y l\u00e0 ch\u1ed7 m\u1ea5t ki\u1ec3m so\u00e1t ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/p>\n

Nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m l\u01b0u d\u1eef li\u1ec7u \u1edf \u0111\u00e2u v\u00e0 c\u00f3 \u0111i\u1ec1u kho\u1ea3n v\u1ec1 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n trong h\u1ee3p \u0111\u1ed3ng ch\u01b0a.<\/p>\n

N\u1ed9i dung c\u1ee5 th\u1ec3 v\u1ec1 ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean ki\u1ec3m so\u00e1t v\u00e0 b\u00ean x\u1eed l\u00fd d\u1eef li\u1ec7u c\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u00ednh v\u0103n Lu\u1eadt B\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 356\/2025.<\/p>\n

\"\"<\/p>\n

Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi th\u00f4ng tin k\u1ebf to\u00e1n<\/h2>\n\n\n\n\n\n\n\n\n\n
Y\u00eau c\u1ea7u<\/td>\nNgh\u0129a l\u00e0<\/td>\nCh\u1ed1t ki\u1ec3m so\u00e1t t\u01b0\u01a1ng \u1ee9ng<\/td>\n<\/tr>\n<\/thead>\n
Trung th\u1ef1c<\/strong><\/td>\nPh\u1ea3n \u00e1nh \u0111\u00fang nghi\u1ec7p v\u1ee5 \u0111\u00e3 ph\u00e1t sinh, c\u00f3 ch\u1ee9ng t\u1eeb<\/td>\nCh\u1ed1t 1, ch\u1ed1t 3<\/td>\n<\/tr>\n
K\u1ecbp th\u1eddi<\/strong><\/td>\nC\u00f3 khi c\u00f2n d\u00f9ng \u0111\u01b0\u1ee3c \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh<\/td>\nQuy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb<\/td>\n<\/tr>\n
\u0110\u1ea7y \u0111\u1ee7<\/strong><\/td>\nKh\u00f4ng b\u1ecf s\u00f3t nghi\u1ec7p v\u1ee5 n\u00e0o<\/td>\nCh\u1ed1t 6<\/td>\n<\/tr>\n
C\u00f3 th\u1ec3 so s\u00e1nh<\/strong><\/td>\nNh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 v\u1ec1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/td>\nS\u1ed5 tay k\u1ebf to\u00e1n<\/td>\n<\/tr>\n
D\u1ec5 hi\u1ec3u<\/strong><\/td>\nNg\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ecdc \u0111\u01b0\u1ee3c m\u00e0 kh\u00f4ng c\u1ea7n gi\u1ea3i th\u00edch th\u00eam<\/td>\nChu\u1ea9n h\u00f3a danh m\u1ee5c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Y\u00eau c\u1ea7u k\u1ecbp th\u1eddi hay b\u1ecb coi nh\u1eb9 nh\u1ea5t.<\/strong> B\u00e1o c\u00e1o th\u00e1ng 8 ra ng\u00e0y 20 th\u00e1ng 9 l\u00e0 \u0111\u00fang nh\u01b0ng v\u00f4 d\u1ee5ng, v\u00ec \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh g\u00ec.<\/p>\n

B\u1ea3y d\u1ea5u hi\u1ec7u h\u1ec7 th\u1ed1ng \u0111ang c\u00f3 v\u1ea5n \u0111\u1ec1<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
D\u1ea5u hi\u1ec7u<\/td>\nNguy\u00ean nh\u00e2n th\u01b0\u1eddng g\u1eb7p<\/td>\n<\/tr>\n<\/thead>\n
Cu\u1ed1i th\u00e1ng ph\u1ea3i \u0111\u1ed1i chi\u1ebfu th\u1ee7 c\u00f4ng nhi\u1ec1u file v\u00e0 l\u1ea7n n\u00e0o c\u0169ng l\u1ec7ch<\/td>\nD\u1eef li\u1ec7u n\u1eb1m r\u1ea3i r\u00e1c, thi\u1ebfu th\u00e0nh ph\u1ea7n c\u00f4ng c\u1ee5<\/td>\n<\/tr>\n
M\u1ea5t h\u01a1n m\u1ed9t tu\u1ea7n \u0111\u1ec3 ra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau kh\u00f3a s\u1ed5<\/td>\nQuy tr\u00ecnh ch\u01b0a chu\u1ea9n h\u00f3a, l\u00e0m d\u1ed3n cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n
C\u00f9ng m\u1ed9t kh\u00e1ch h\u00e0ng c\u00f3 nhi\u1ec1u m\u00e3 kh\u00e1c nhau<\/td>\nDanh m\u1ee5c kh\u00f4ng chu\u1ea9n h\u00f3a, kh\u00f4ng ai l\u00e0m ch\u1ee7 danh m\u1ee5c<\/td>\n<\/tr>\n
C\u00f3 ng\u01b0\u1eddi \u0111\u00e3 s\u1eeda s\u1ed1 li\u1ec7u k\u1ef3 tr\u01b0\u1edbc m\u00e0 kh\u00f4ng ai bi\u1ebft<\/td>\nThi\u1ebfu nh\u1eadt k\u00fd thao t\u00e1c v\u00e0 kh\u00f3a s\u1ed5<\/td>\n<\/tr>\n
Nhi\u1ec1u ng\u01b0\u1eddi d\u00f9ng chung m\u1ed9t t\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp<\/td>\nThi\u1ebfu ph\u00e2n quy\u1ec1n<\/td>\n<\/tr>\n
Ng\u01b0\u1eddi m\u1edbi m\u1ea5t nhi\u1ec1u th\u00e1ng m\u1edbi l\u00e0m \u0111\u01b0\u1ee3c vi\u1ec7c<\/td>\nThi\u1ebfu t\u00e0i li\u1ec7u, thi\u1ebfu s\u1ed5 tay k\u1ebf to\u00e1n<\/td>\n<\/tr>\n
Kh\u00f4ng ai tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c v\u00ec sao m\u1ed9t con s\u1ed1 tr\u00ean b\u00e1o c\u00e1o ra nh\u01b0 v\u1eady<\/td>\nThi\u1ebfu kh\u1ea3 n\u0103ng truy v\u1ebft t\u1eeb b\u00e1o c\u00e1o v\u1ec1 ch\u1ee9ng t\u1eeb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u1ea5u hi\u1ec7u cu\u1ed1i l\u00e0 d\u1ea5u hi\u1ec7u nghi\u00eam tr\u1ecdng nh\u1ea5t, v\u00ec n\u00f3 xu\u1ea5t hi\u1ec7n \u0111\u00fang v\u00e0o l\u00fac b\u1ecb thanh tra ho\u1eb7c ki\u1ec3m to\u00e1n.<\/p>\n

X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng theo s\u00e1u b\u01b0\u1edbc<\/h2>\n\n\n\n\n\n\n\n\n\n\n
B\u01b0\u1edbc<\/td>\nVi\u1ec7c l\u00e0m<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nV\u1ebd l\u1ea1i b\u1ed1n chu tr\u00ecnh<\/strong> hi\u1ec7n t\u1ea1i: ch\u1ee9ng t\u1eeb n\u00e0o, qua tay ai, ai duy\u1ec7t<\/td>\n<\/tr>\n
2<\/td>\nX\u00e1c \u0111\u1ecbnh ch\u1ed1t ki\u1ec3m so\u00e1t<\/strong> \u1edf t\u1eebng b\u01b0\u1edbc, \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3y ch\u1ed1t b\u1eaft bu\u1ed9c<\/td>\n<\/tr>\n
3<\/td>\nChu\u1ea9n h\u00f3a danh m\u1ee5c<\/strong> tr\u01b0\u1edbc khi l\u00e0m b\u1ea5t c\u1ee9 vi\u1ec7c g\u00ec kh\u00e1c: t\u00e0i kho\u1ea3n, kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p, v\u1eadt t\u01b0<\/td>\n<\/tr>\n
4<\/td>\nThi\u1ebft k\u1ebf ph\u00e2n quy\u1ec1n theo vai<\/strong>, kh\u00f4ng theo ng\u01b0\u1eddi<\/td>\n<\/tr>\n
5<\/td>\nCh\u1ecdn c\u00f4ng c\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi chu tr\u00ecnh \u0111\u00e3 v\u1ebd, kh\u00f4ng ch\u1ecdn tr\u01b0\u1edbc r\u1ed3i u\u1ed1n quy tr\u00ecnh theo c\u00f4ng c\u1ee5<\/td>\n<\/tr>\n
6<\/td>\nL\u1eadp s\u1ed5 tay k\u1ebf to\u00e1n<\/strong>, ghi nh\u1eadn bi\u1ec3u m\u1eabu, quy tr\u00ecnh v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u01b0\u1edbc 3 l\u00e0 b\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh v\u00e0 hay b\u1ecb l\u00e0m sau.<\/strong> \u0110\u01b0a d\u1eef li\u1ec7u ch\u01b0a chu\u1ea9n h\u00f3a v\u00e0o h\u1ec7 th\u1ed1ng m\u1edbi th\u00ec v\u1ea5n \u0111\u1ec1 \u0111i theo sang h\u1ec7 th\u1ed1ng m\u1edbi.<\/p>\n

B\u01b0\u1edbc 5 \u0111\u1eb7t sau b\u01b0\u1edbc 1 v\u00e0 2 l\u00e0 c\u00f3 ch\u1ee7 \u0111\u00edch.<\/strong> Ch\u1ecdn ph\u1ea7n m\u1ec1m tr\u01b0\u1edbc r\u1ed3i m\u1edbi ngh\u0129 quy tr\u00ecnh l\u00e0 th\u1ee9 t\u1ef1 ng\u01b0\u1ee3c, v\u00e0 l\u00e0 l\u00fd do nhi\u1ec1u d\u1ef1 \u00e1n tri\u1ec3n khai k\u00e9o d\u00e0i.<\/p>\n

H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n tr\u00ean n\u1ec1n ERP<\/h2>\n

\u0110i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n r\u1eddi v\u00e0 h\u1ec7 th\u1ed1ng tr\u00ean n\u1ec1n ERP l\u00e0 b\u1ed1n chu tr\u00ecnh ch\u1ea1y tr\u00ean c\u00f9ng m\u1ed9t b\u1ed9 d\u1eef li\u1ec7u<\/strong> thay v\u00ec n\u1ed1i v\u1edbi nhau b\u1eb1ng file xu\u1ea5t nh\u1eadp.<\/p>\n

Arito<\/a> x\u1eed l\u00fd:<\/p>\n