{"id":13236,"date":"2026-08-25T10:03:50","date_gmt":"2026-08-25T03:03:50","guid":{"rendered":"https:\/\/arito.vn\/?p=13236"},"modified":"2026-09-30T13:54:36","modified_gmt":"2026-09-30T06:54:36","slug":"ke-toan-tong-hop-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ke-toan-tong-hop-la-gi\/","title":{"rendered":"K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c theo ng\u00e0y, th\u00e1ng, n\u0103m v\u00e0 m\u1ee9c l\u01b0\u01a1ng"},"content":{"rendered":"

K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho con s\u1ed1 cu\u1ed1i c\u00f9ng. K\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh l\u00e0m \u0111\u00fang ph\u1ea7n c\u1ee7a m\u00ecnh, c\u00f2n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 ng\u01b0\u1eddi ph\u1ea3i gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c v\u00ec sao b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ra con s\u1ed1 \u0111\u00f3.<\/p>\n

B\u00e0i vi\u1ebft \u0111i qua c\u00f4ng vi\u1ec7c theo l\u1ecbch, b\u1ed9 b\u00fat to\u00e1n cu\u1ed1i k\u1ef3 k\u00e8m v\u00ed d\u1ee5 b\u1eb1ng s\u1ed1, v\u00e0 m\u1ee9c l\u01b0\u01a1ng tham kh\u1ea3o.<\/p>\n

K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec?<\/h2>\n

L\u00e0 ng\u01b0\u1eddi thu nh\u1eadn, x\u1eed l\u00fd v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n cu\u1ed1i k\u1ef3, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o thu\u1ebf cho to\u00e0n doanh nghi\u1ec7p.<\/p>\n

\u0110i\u1ec3m ph\u00e2n bi\u1ec7t c\u1ed1t l\u00f5i:<\/strong> k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh x\u1eed l\u00fd m\u1ed9t lo\u1ea1i nghi\u1ec7p v\u1ee5<\/strong>. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p x\u1eed l\u00fd quan h\u1ec7 gi\u1eefa c\u00e1c lo\u1ea1i nghi\u1ec7p v\u1ee5<\/strong> v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho s\u1ed1 t\u1ed5ng.<\/p>\n

\"\"<\/p>\n

Ph\u00e2n bi\u1ec7t b\u1ed1n vai hay b\u1ecb nh\u1ea7m<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a b\u00e0i.<\/p>\n\n\n\n\n\n\n\n\n
Vai<\/td>\nPh\u1ea1m vi<\/td>\nVi\u1ec7c ch\u00ednh<\/td>\nProducts<\/td>\n<\/tr>\n<\/thead>\n
K\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh<\/strong><\/td>\nM\u1ed9t nghi\u1ec7p v\u1ee5: kho, c\u00f4ng n\u1ee3, ti\u1ec1n l\u01b0\u01a1ng, thu\u1ebf<\/td>\nGhi nh\u1eadn v\u00e0 theo d\u00f5i ph\u1ea7n m\u00ecnh<\/td>\nS\u1ed5 chi ti\u1ebft c\u1ee7a ph\u1ea7n h\u00e0nh<\/td>\n<\/tr>\n
K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/strong><\/td>\nTo\u00e0n doanh nghi\u1ec7p<\/td>\nT\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, b\u00fat to\u00e1n cu\u1ed1i k\u1ef3, l\u1eadp b\u00e1o c\u00e1o<\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o thu\u1ebf<\/strong><\/td>\n<\/tr>\n
K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/td>\nTo\u00e0n doanh nghi\u1ec7p, c\u1ea5p qu\u1ea3n l\u00fd<\/td>\nT\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, k\u00fd b\u00e1o c\u00e1o, ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd<\/td>\nQuy\u1ebft \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/td>\n<\/tr>\n
K\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/strong><\/td>\nTo\u00e0n doanh nghi\u1ec7p, h\u01b0\u1edbng qu\u1ea3n tr\u1ecb<\/td>\nKi\u1ec3m so\u00e1t chi ph\u00ed, ph\u00e1t hi\u1ec7n th\u1ea5t tho\u00e1t<\/td>\nB\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ba \u0111i\u1ec3m d\u1ec5 nh\u1ea7m nh\u1ea5t:<\/strong><\/p>\n

K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/strong> K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 y\u00eau c\u1ea7u ri\u00eang v\u1ec1 ch\u1ee9ng ch\u1ec9 v\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m, v\u00e0 l\u00e0 ng\u01b0\u1eddi k\u00fd tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f9ng ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u1eadp b\u00e1o c\u00e1o nh\u01b0ng kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 ng\u01b0\u1eddi k\u00fd.<\/p>\n

K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.<\/strong> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p h\u01b0\u1edbng ra b\u00ean ngo\u00e0i: b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o thu\u1ebf. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 h\u01b0\u1edbng v\u00e0o b\u00ean trong: ki\u1ec3m so\u00e1t chi ph\u00ed, b\u00e1o c\u00e1o cho ban gi\u00e1m \u0111\u1ed1c.<\/p>\n

\u1ede doanh nghi\u1ec7p nh\u1ecf, m\u1ed9t ng\u01b0\u1eddi ki\u00eam c\u1ea3 b\u1ed1n vai.<\/strong> \u0110i\u1ec1u n\u00e0y b\u00ecnh th\u01b0\u1eddng, nh\u01b0ng khi tuy\u1ec3n d\u1ee5ng c\u1ea7n ghi r\u00f5 ph\u1ea1m vi \u0111\u1ec3 tr\u00e1nh hi\u1ec3u sai k\u1ef3 v\u1ecdng.<\/p>\n

Nh\u00f3m t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0m vi\u1ec7c nhi\u1ec1u nh\u1ea5t<\/h2>\n

Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026, thay Th\u00f4ng t\u01b0 200\/2014. H\u1ec7 th\u1ed1ng c\u00f2n 71 t\u00e0i kho\u1ea3n c\u1ea5p 1<\/strong>.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Nh\u00f3m<\/td>\nT\u00e0i kho\u1ea3n<\/td>\nVi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/td>\n<\/tr>\n<\/thead>\n
Doanh thu<\/td>\n511, 515, 711<\/td>\nKi\u1ec3m tra ghi nh\u1eadn \u0111\u00fang k\u1ef3, k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n
Chi ph\u00ed<\/td>\n632, 635, 641, 642, 811<\/td>\nKi\u1ec3m tra ph\u00e2n lo\u1ea1i \u0111\u00fang b\u1ed9 ph\u1eadn, k\u1ebft chuy\u1ec3n<\/td>\n<\/tr>\n
Gi\u1ea3m tr\u1eeb doanh thu<\/td>\nNh\u00f3m c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/td>\nK\u1ebft chuy\u1ec3n v\u00e0o 511 tr\u01b0\u1edbc khi t\u00ednh doanh thu thu\u1ea7n<\/td>\n<\/tr>\n
X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/strong><\/td>\n911<\/strong><\/td>\nK\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9, ki\u1ec3m tra s\u1ed1 d\u01b0 b\u1eb1ng kh\u00f4ng<\/strong><\/td>\n<\/tr>\n
Thu\u1ebf<\/td>\n821, 3334<\/td>\nT\u00ednh v\u00e0 ghi nh\u1eadn chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn<\/td>\n421<\/td>\nK\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n
D\u1edf dang<\/td>\n154<\/td>\nKi\u1ec3m tra s\u1ed1 d\u01b0 kh\u1edbp v\u1edbi \u0111\u00e1nh gi\u00e1 d\u1edf dang<\/td>\n<\/tr>\n
C\u00f4ng n\u1ee3<\/td>\n131, 331, 138, 338<\/td>\n\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 v\u1edbi s\u1ed5 chi ti\u1ebft c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00e0i kho\u1ea3n 911 l\u00e0 t\u00e0i kho\u1ea3n \u0111\u1eb7c tr\u01b0ng c\u1ee7a ngh\u1ec1 n\u00e0y.<\/strong> K\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh hi\u1ebfm khi d\u00f9ng \u0111\u1ebfn, c\u00f2n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p d\u00f9ng m\u1ed7i k\u1ef3.<\/p>\n

\"\"<\/p>\n

L\u1ecbch c\u00f4ng vi\u1ec7c<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n b\u1ea3n c\u0169 m\u00f4 t\u1ea3 b\u1eb1ng \u0111o\u1ea1n v\u0103n, b\u1ea3n n\u00e0y chuy\u1ec3n th\u00e0nh l\u1ecbch d\u00f9ng \u0111\u01b0\u1ee3c.<\/p>\n

H\u1eb1ng ng\u00e0y<\/h3>\n\n\n\n\n\n\n\n
Vi\u1ec7c<\/td>\nGhi ch\u00fa<\/td>\n<\/tr>\n<\/thead>\n
Ki\u1ec3m tra ch\u1ee9ng t\u1eeb c\u00e1c ph\u1ea7n h\u00e0nh chuy\u1ec3n sang<\/td>\nPh\u00e1t hi\u1ec7n sai s\u00f3t trong ng\u00e0y, kh\u00f4ng d\u1ed3n cu\u1ed1i th\u00e1ng<\/td>\n<\/tr>\n
Tra c\u1ee9u t\u00ednh h\u1ee3p l\u1ec7 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 t\u00ecnh tr\u1ea1ng nh\u00e0 cung c\u1ea5p<\/td>\nCh\u1eb7n r\u1ee7i ro h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p b\u1ecf tr\u1ed1n<\/td>\n<\/tr>\n
Ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u0111\u00e3 l\u1eadp \u0111\u00fang th\u1eddi \u0111i\u1ec3m ch\u01b0a<\/td>\nL\u1ed7i th\u1eddi \u0111i\u1ec3m l\u00e0 l\u1ed7i b\u1ecb ph\u1ea1t ph\u1ed5 bi\u1ebfn nh\u1ea5t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u1eb1ng th\u00e1ng<\/h3>\n\n\n\n\n\n\n\n\n\n\n
Vi\u1ec7c<\/td>\nM\u1ed1c th\u1eddi h\u1ea1n<\/td>\n<\/tr>\n<\/thead>\n
R\u00e0 h\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u1ebfn h\u1ea1n thanh to\u00e1n m\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n<\/td>\nTr\u01b0\u1edbc khi l\u1eadp t\u1edd khai<\/td>\n<\/tr>\n
T\u00ednh l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td>\nTheo l\u1ecbch tr\u1ea3 l\u01b0\u01a1ng<\/td>\n<\/tr>\n
\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 v\u1edbi s\u1ed5 chi ti\u1ebft<\/td>\nTr\u01b0\u1edbc khi kh\u00f3a s\u1ed5<\/td>\n<\/tr>\n
\u0110\u1ed1i chi\u1ebfu t\u1ed3n kho s\u1ed5 s\u00e1ch v\u1edbi ki\u1ec3m k\u00ea<\/td>\nTr\u01b0\u1edbc khi kh\u00f3a s\u1ed5<\/td>\n<\/tr>\n
Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n cu\u1ed1i k\u1ef3 v\u00e0 k\u1ebft chuy\u1ec3n<\/td>\nSau khi \u0111\u1ed1i chi\u1ebfu xong<\/td>\n<\/tr>\n
Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng<\/strong><\/td>\nCh\u1eadm nh\u1ea5t ng\u00e0y 20 th\u00e1ng sau<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u1eb1ng qu\u00fd<\/h3>\n\n\n\n\n\n\n\n\n
Vi\u1ec7c<\/td>\nM\u1ed1c th\u1eddi h\u1ea1n<\/td>\n<\/tr>\n<\/thead>\n
Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd<\/strong> n\u1ebfu thu\u1ed9c di\u1ec7n khai qu\u00fd<\/td>\nCh\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i th\u00e1ng \u0111\u1ea7u qu\u00fd sau<\/strong><\/td>\n<\/tr>\n
Khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo qu\u00fd n\u1ebfu thu\u1ed9c di\u1ec7n<\/td>\nC\u00f9ng m\u1ed1c<\/td>\n<\/tr>\n
T\u1ea1m t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td>\nTheo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/td>\n<\/tr>\n
L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd n\u1ebfu doanh nghi\u1ec7p y\u00eau c\u1ea7u<\/td>\nN\u1ed9i b\u1ed9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u1eb1ng n\u0103m<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n
Vi\u1ec7c<\/td>\n<\/tr>\n<\/thead>\n
Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, h\u00e0ng t\u1ed3n kho, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 to\u00e0n b\u1ed9<\/td>\n<\/tr>\n
Tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng<\/td>\n<\/tr>\n
Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 k\u1ebft chuy\u1ec3n n\u0103m<\/td>\n<\/tr>\n
L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/strong><\/td>\n<\/tr>\n
Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/td>\n<\/tr>\n
N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/td>\n<\/tr>\n
L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb, th\u1eddi h\u1ea1n 10 n\u0103m v\u1edbi ch\u1ee9ng t\u1eeb d\u00f9ng ghi s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1c m\u1ed1c th\u1eddi h\u1ea1n khai thu\u1ebf c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/strong>, v\u00ec c\u00f3 thay \u0111\u1ed5i theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi.<\/p>\n

B\u00fat to\u00e1n cu\u1ed1i k\u1ef3, vi\u1ec7c \u0111\u1ecbnh ngh\u0129a n\u00ean ngh\u1ec1 n\u00e0y<\/h2>\n

Ph\u1ea7n n\u00e0y b\u1ea3n c\u0169 kh\u00f4ng c\u00f3, v\u00e0 \u0111\u00e2y ch\u00ednh l\u00e0 th\u1ee9 ph\u00e2n bi\u1ec7t k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c vai kh\u00e1c.<\/p>\n

Tr\u00ecnh t\u1ef1 ch\u00edn b\u01b0\u1edbc<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
B\u01b0\u1edbc<\/td>\nB\u00fat to\u00e1n<\/td>\nN\u1ee3<\/td>\nC\u00f3<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nK\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/td>\n511<\/td>\nNh\u00f3m gi\u1ea3m tr\u1eeb doanh thu<\/td>\n<\/tr>\n
2<\/td>\nK\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n<\/td>\n511<\/td>\n911<\/td>\n<\/tr>\n
3<\/td>\nK\u1ebft chuy\u1ec3n doanh thu t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp kh\u00e1c<\/td>\n515, 711<\/td>\n911<\/td>\n<\/tr>\n
4<\/td>\nK\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n<\/td>\n911<\/td>\n632<\/td>\n<\/tr>\n
5<\/td>\nK\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd<\/td>\n911<\/td>\n641, 642<\/td>\n<\/tr>\n
6<\/td>\nK\u1ebft chuy\u1ec3n chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed kh\u00e1c<\/td>\n911<\/td>\n635, 811<\/td>\n<\/tr>\n
7<\/td>\nGhi nh\u1eadn chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td>\n821<\/td>\n3334<\/td>\n<\/tr>\n
8<\/td>\nK\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf<\/td>\n911<\/td>\n821<\/td>\n<\/tr>\n
9<\/td>\nK\u1ebft chuy\u1ec3n l\u00e3i (n\u1ebfu l\u1ed7 th\u00ec ng\u01b0\u1ee3c l\u1ea1i)<\/td>\n911<\/td>\n421<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5 b\u1eb1ng s\u1ed1<\/h3>\n

S\u1ed1 li\u1ec7u th\u00e1ng 8\/2026, \u0111\u01a1n v\u1ecb: \u0111\u1ed3ng.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Kho\u1ea3n m\u1ee5c<\/td>\nT\u00e0i kho\u1ea3n<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Doanh thu thu\u1ea7n<\/td>\n511<\/td>\n2.400.000.000<\/td>\n<\/tr>\n
Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td>\n515<\/td>\n12.000.000<\/td>\n<\/tr>\n
Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/td>\n632<\/td>\n(1.680.000.000)<\/td>\n<\/tr>\n
Chi ph\u00ed t\u00e0i ch\u00ednh<\/td>\n635<\/td>\n(48.000.000)<\/td>\n<\/tr>\n
Chi ph\u00ed b\u00e1n h\u00e0ng<\/td>\n641<\/td>\n(280.000.000)<\/td>\n<\/tr>\n
Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/td>\n642<\/td>\n(320.000.000)<\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/strong><\/td>\n<\/td>\n84.000.000<\/strong><\/td>\n<\/tr>\n
Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, 20%<\/td>\n821<\/td>\n(16.800.000)<\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/strong><\/td>\n421<\/td>\n67.200.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> t\u1ed5ng b\u00ean c\u00f3 c\u1ee7a 911 l\u00e0 2.400.000.000 c\u1ed9ng 12.000.000 b\u1eb1ng 2.412.000.000. T\u1ed5ng b\u00ean n\u1ee3 tr\u01b0\u1edbc thu\u1ebf l\u00e0 1.680.000.000 c\u1ed9ng 48.000.000 c\u1ed9ng 280.000.000 c\u1ed9ng 320.000.000 b\u1eb1ng 2.328.000.000. Ch\u00eanh l\u1ec7ch 84.000.000. Kh\u1edbp v\u1edbi l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf.<\/p>\n

Ki\u1ec3m tra thu\u1ebf:<\/strong> 84.000.000 nh\u00e2n 20% b\u1eb1ng 16.800.000. 84.000.000 tr\u1eeb 16.800.000 b\u1eb1ng 67.200.000. Kh\u1edbp.<\/p>\n

Ph\u00e9p ki\u1ec3m tra cu\u1ed1i c\u00f9ng<\/h3>\n

Sau khi k\u1ebft chuy\u1ec3n xong b\u01b0\u1edbc 9, t\u00e0i kho\u1ea3n 911 ph\u1ea3i c\u00f3 s\u1ed1 d\u01b0 b\u1eb1ng kh\u00f4ng<\/strong>.<\/p>\n

C\u00f2n s\u1ed1 d\u01b0 ngh\u0129a l\u00e0 b\u1ecf s\u00f3t m\u1ed9t b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n n\u00e0o \u0111\u00f3. \u0110\u00e2y l\u00e0 ph\u00e9p ki\u1ec3m tra \u0111\u01a1n gi\u1ea3n nh\u1ea5t v\u00e0 ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c ph\u1ea7n l\u1edbn sai s\u00f3t trong qu\u00e1 tr\u00ecnh kh\u00f3a s\u1ed5.<\/p>\n

L\u01b0u \u00fd v\u1ec1 thu\u1ebf:<\/strong> l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf kh\u00f4ng b\u1eb1ng<\/strong> thu nh\u1eadp t\u00ednh thu\u1ebf. C\u00f3 nh\u1eefng kho\u1ea3n chi ph\u00ed k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0ng thu\u1ebf kh\u00f4ng cho tr\u1eeb, v\u00ed d\u1ee5 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf, ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c. C\u1ea7n \u0111i\u1ec1u ch\u1ec9nh khi quy\u1ebft to\u00e1n. Thu\u1ebf su\u1ea5t 20% trong v\u00ed d\u1ee5 l\u00e0 gi\u1ea3 \u0111\u1ecbnh, doanh nghi\u1ec7p doanh thu nh\u1ecf c\u00f3 th\u1ec3 \u00e1p m\u1ee9c th\u1ea5p h\u01a1n.<\/p>\n

Vi\u1ec7c l\u1edbn nh\u1ea5t c\u1ee7a ngh\u1ec1 n\u00e0y trong n\u0103m 2026<\/h2>\n

T\u1eeb 01\/01\/2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay Th\u00f4ng t\u01b0 200\/2014<\/strong>. Ng\u01b0\u1eddi ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u00ednh l\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/p>\n\n\n\n\n\n\n\n\n
N\u1ed9i dung thay \u0111\u1ed5i<\/td>\nVi\u1ec7c ph\u1ea3i l\u00e0m<\/td>\n<\/tr>\n<\/thead>\n
H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u00f2n 71 t\u00e0i kho\u1ea3n c\u1ea5p 1<\/strong>, \u00edt h\u01a1n Th\u00f4ng t\u01b0 200 n\u0103m t\u00e0i kho\u1ea3n. B\u1ecf TK 611 Mua h\u00e0ng<\/td>\nR\u00e0 so\u00e1t v\u00e0 \u00e1nh x\u1ea1 t\u00e0i kho\u1ea3n c\u0169 sang t\u00e0i kho\u1ea3n m\u1edbi<\/td>\n<\/tr>\n
\u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d \u0111\u1ed5i t\u00ean th\u00e0nh \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d<\/strong> and \u0111\u1ed5i c\u1ea3 k\u1ebft c\u1ea5u<\/strong><\/td>\nC\u1eadp nh\u1eadt m\u1eabu b\u00e1o c\u00e1o, kh\u00f4ng ch\u1ec9 \u0111\u1ed5i t\u00ean<\/td>\n<\/tr>\n
Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho t\u0103ng t\u1eeb ba l\u00ean n\u0103m<\/strong><\/td>\nXem x\u00e9t c\u00f3 \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p hay kh\u00f4ng, v\u00e0 ghi v\u00e0o ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/td>\n<\/tr>\n
Bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf, nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 ghi nh\u1eadn trong s\u1ed5 tay k\u1ebf to\u00e1n<\/strong> c\u1ee7a \u0111\u01a1n v\u1ecb<\/td>\nL\u1eadp ho\u1eb7c c\u1eadp nh\u1eadt s\u1ed5 tay k\u1ebf to\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016 kh\u00f4ng thay \u0111\u1ed5i.<\/p>\n

Vi\u1ec7c cu\u1ed1i c\u00f9ng trong b\u1ea3ng hay b\u1ecb b\u1ecf qua nh\u1ea5t. T\u1ef1 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu l\u00e0 quy\u1ec1n m\u1edbi, nh\u01b0ng k\u00e8m \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i ghi nh\u1eadn trong s\u1ed5 tay k\u1ebf to\u00e1n.<\/p>\n

K\u1ef9 n\u0103ng c\u1ea7n c\u00f3<\/h2>\n\n\n\n\n\n\n\n\n\n
Nh\u00f3m<\/td>\nC\u1ee5 th\u1ec3<\/td>\nV\u00ec sao c\u1ea7n<\/td>\n<\/tr>\n<\/thead>\n
Expertise<\/strong><\/td>\nN\u1eafm ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng, \u0111\u1ecdc v\u00e0 hi\u1ec3u quan h\u1ec7 gi\u1eefa c\u00e1c b\u00e1o c\u00e1o<\/td>\nKh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng t\u1ef1 ki\u1ec3m tra \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u<\/td>\n<\/tr>\n
Thu\u1ebf<\/strong><\/td>\nPh\u00e2n bi\u1ec7t l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf, bi\u1ebft kho\u1ea3n n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/td>\nQuy\u1ebft to\u00e1n sai l\u00e0 truy thu v\u00e0 ph\u1ea1t<\/td>\n<\/tr>\n
C\u00f4ng c\u1ee5<\/strong><\/td>\nTh\u00e0nh th\u1ea1o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 b\u1ea3ng t\u00ednh \u1edf m\u1ee9c x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/td>\nKh\u1ed1i l\u01b0\u1ee3ng \u0111\u1ed1i chi\u1ebfu h\u1eb1ng th\u00e1ng r\u1ea5t l\u1edbn<\/td>\n<\/tr>\n
\u0110\u1ed1i chi\u1ebfu<\/strong><\/td>\nBi\u1ebft ki\u1ec3m tra ch\u00e9o gi\u1eefa s\u1ed5 t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 chi ti\u1ebft, gi\u1eefa b\u00e1o c\u00e1o v\u00e0 s\u1ed5<\/td>\n\u0110\u00e2y l\u00e0 k\u1ef9 n\u0103ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi l\u00e0m \u0111\u01b0\u1ee3c v\u00e0 ng\u01b0\u1eddi ch\u1ec9 nh\u1eadp li\u1ec7u<\/td>\n<\/tr>\n
Gi\u1ea3i tr\u00ecnh<\/strong><\/td>\nTr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c v\u00ec sao con s\u1ed1 ra nh\u01b0 v\u1eady<\/td>\nKhi thanh tra ho\u1eb7c ki\u1ec3m to\u00e1n, \u0111\u00e2y l\u00e0 k\u1ef9 n\u0103ng quy\u1ebft \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u1ef9 n\u0103ng \u0111\u1ed1i chi\u1ebfu l\u00e0 k\u1ef9 n\u0103ng kh\u00f3 thay th\u1ebf nh\u1ea5t.<\/strong> Ph\u1ea7n m\u1ec1m l\u00e0m \u0111\u01b0\u1ee3c vi\u1ec7c t\u00ednh to\u00e1n, nh\u01b0ng vi\u1ec7c ph\u00e1t hi\u1ec7n hai con s\u1ed1 l\u1ebd ra ph\u1ea3i kh\u1edbp m\u00e0 kh\u00f4ng kh\u1edbp v\u1eabn c\u1ea7n ng\u01b0\u1eddi hi\u1ec3u b\u1ea3n ch\u1ea5t.<\/p>\n

\"\"<\/p>\n

M\u1ee9c l\u01b0\u01a1ng tham kh\u1ea3o<\/h2>\n

Ph\u1ea7n n\u00e0y b\u1ea3n c\u0169 kh\u00f4ng c\u00f3.<\/p>\n\n\n\n\n\n\n\n
Kinh nghi\u1ec7m<\/td>\nM\u1ee9c l\u01b0\u01a1ng tham kh\u1ea3o<\/td>\n<\/tr>\n<\/thead>\n
M\u1edbi chuy\u1ec3n t\u1eeb k\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh, d\u01b0\u1edbi 2 n\u0103m<\/td>\n9 \u0111\u1ebfn 13 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng<\/td>\n<\/tr>\n
2 \u0111\u1ebfn 5 n\u0103m, l\u00e0m \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n13 \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng<\/td>\n<\/tr>\n
Tr\u00ean 5 n\u0103m, doanh nghi\u1ec7p quy m\u00f4 l\u1edbn ho\u1eb7c nhi\u1ec1u \u0111\u01a1n v\u1ecb<\/td>\n20 \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Y\u1ebfu t\u1ed1 t\u1ea1o ch\u00eanh l\u1ec7ch l\u1edbn nh\u1ea5t<\/strong> kh\u00f4ng ph\u1ea3i s\u1ed1 n\u0103m kinh nghi\u1ec7m m\u00e0 l\u00e0 hai th\u1ee9: t\u1ef1 l\u1eadp \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 kh\u00f4ng c\u1ea7n ng\u01b0\u1eddi so\u00e1t l\u1ea1i, v\u00e0 l\u00e0m \u0111\u01b0\u1ee3c \u1edf doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb ho\u1eb7c nhi\u1ec1u ngo\u1ea1i t\u1ec7.<\/p>\n

M\u1ee9c l\u01b0\u01a1ng tr\u00ean mang t\u00ednh tham kh\u1ea3o, thay \u0111\u1ed5i theo \u0111\u1ecba b\u00e0n, ng\u00e0nh v\u00e0 quy m\u00f4 doanh nghi\u1ec7p.<\/p>\n

L\u1ed9 tr\u00ecnh ngh\u1ec1<\/h2>\n\n\n\n\n\n\n\n\n
B\u01b0\u1edbc<\/td>\nV\u1ecb tr\u00ed<\/td>\n\u0110i\u1ec1u ki\u1ec7n chuy\u1ec3n l\u00ean<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\nK\u1ebf to\u00e1n ph\u1ea7n h\u00e0nh<\/td>\nL\u00e0m ch\u1eafc m\u1ed9t ph\u1ea7n h\u00e0nh, hi\u1ec3u ch\u1ee9ng t\u1eeb<\/td>\n<\/tr>\n
2<\/td>\nK\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/strong><\/td>\nL\u1eadp \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf<\/td>\n<\/tr>\n
3<\/td>\nK\u1ebf to\u00e1n tr\u01b0\u1edfng<\/td>\n\u0110\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng ch\u1ec9 v\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n
4<\/td>\nGi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh<\/td>\nTh\u00eam n\u0103ng l\u1ef1c ph\u00e2n t\u00edch v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u01b0\u1edbc 2 sang b\u01b0\u1edbc 3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd c\u1ee5 th\u1ec3<\/strong> v\u1ec1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf. C\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh n\u1ebfu \u0111\u1ecbnh \u0111i h\u01b0\u1edbng n\u00e0y.<\/p>\n

C\u00f4ng c\u1ee5 cho k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/h2>\n

Ph\u1ea7n l\u1edbn th\u1eddi gian c\u1ee7a ngh\u1ec1 n\u00e0y l\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c ph\u1ea7n h\u00e0nh. Khi m\u1ed7i ph\u1ea7n h\u00e0nh d\u00f9ng m\u1ed9t file ri\u00eang, \u0111\u00e2y l\u00e0 ngu\u1ed3n sai s\u00f3t v\u00e0 m\u1ea5t th\u1eddi gian l\u1edbn nh\u1ea5t.<\/p>\n

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