{"id":46241,"date":"2026-08-18T10:53:04","date_gmt":"2026-08-18T03:53:04","guid":{"rendered":"https:\/\/lacviet.vn\/?p=46241"},"modified":"2026-08-20T11:51:20","modified_gmt":"2026-08-20T04:51:20","slug":"thuyet-minh-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/thuyet-minh-bao-cao-tai-chinh\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong data-start=\"803\" data-end=\"836\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> l\u00e0 b\u1ed9 ph\u1eadn c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f3 ch\u1ee9c n\u0103ng gi\u1ea3i th\u00edch, b\u1ed5 sung v\u00e0 l\u00e0m r\u00f5 c\u00e1c s\u1ed1 li\u1ec7u, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 th\u00f4ng tin quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p. Thuy\u1ebft minh BCTC th\u01b0\u1eddng g\u1ed3m th\u00f4ng tin chung v\u1ec1 doanh nghi\u1ec7p, c\u01a1 s\u1edf l\u1eadp v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, ph\u1ea3i thu, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh thu \u2013 chi ph\u00ed v\u00e0 c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n tr\u1ecdng y\u1ebfu kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\"><strong data-start=\"17\" data-end=\"50\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> l\u00e0 ph\u1ea7n quan tr\u1ecdng gi\u00fap gi\u1ea3i th\u00edch v\u00e0 l\u00e0m r\u00f5 c\u00e1c s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng ch\u1ec9 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi <em data-start=\"194\" data-end=\"238\">thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec<\/em>, k\u1ebf to\u00e1n c\u00f2n c\u1ea7n n\u1eafm r\u00f5 thuy\u1ebft minh BCTC d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec, c\u00e1ch l\u1eadp theo <strong data-start=\"310\" data-end=\"337\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> v\u00e0 c\u00e1ch n\u1ed9p b\u00e1o c\u00e1o \u0111i\u1ec7n t\u1eed \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">N\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd h\u01b0\u1edbng d\u1eabn t\u1eeb kh\u00e1i ni\u1ec7m, vai tr\u00f2, c\u00e1c n\u1ed9i dung c\u1ea7n thuy\u1ebft minh \u0111\u1ebfn quy tr\u00ecnh l\u1eadp, ki\u1ec3m tra v\u00e0 n\u1ed9p BCTC, gi\u00fap k\u1ebf to\u00e1n h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian khi ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o cu\u1ed1i k\u1ef3.<\/p>\n<h2 style=\"text-align: justify;\">1. Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp kh\u00f4ng?<\/h2>\n<h3 style=\"text-align: justify;\">1.1 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><b>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\"> l<\/span>\u00e0 b\u1ed9 ph\u1eadn d\u00f9ng \u0111\u1ec3 gi\u1ea3i th\u00edch, b\u1ed5 sung l\u00e0m r\u00f5 c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu c\u00e1c b\u00e1o c\u00e1o ch\u00ednh cho ng\u01b0\u1eddi \u0111\u1ecdc bi\u1ebft doanh nghi\u1ec7p \u0111ang c\u00f3 bao nhi\u00eau t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn hay d\u00f2ng ti\u1ec1n th\u00ec thuy\u1ebft minh gi\u00fap tr\u1ea3 l\u1eddi s\u00e2u h\u01a1n: s\u1ed1 li\u1ec7u \u0111\u00f3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh nh\u01b0 th\u1ebf n\u00e0o, doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n n\u00e0o, nh\u1eefng bi\u1ebfn \u0111\u1ed9ng quan tr\u1ecdng trong k\u1ef3 xu\u1ea5t ph\u00e1t t\u1eeb \u0111\u00e2u.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb, t\u00e0i kho\u1ea3n, ghi s\u1ed5 v\u00e0 l\u1eadp, tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026, \u00e1p d\u1ee5ng cho c\u00e1c n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 h\u00ecnh dung \u0111\u01a1n gi\u1ea3n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh cho bi\u1ebft doanh nghi\u1ec7p \u0111ang c\u00f3 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u01b0 th\u1ebf n\u00e0o.<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh cho bi\u1ebft doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn trong k\u1ef3.<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 cho bi\u1ebft ti\u1ec1n \u0111\u01b0\u1ee3c t\u1ea1o ra, s\u1eed d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o.<\/li>\n<li aria-level=\"1\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1ea3i th\u00edch chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1c s\u1ed1 li\u1ec7u, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ee9ng ph\u00eda sau nh\u1eefng b\u00e1o c\u00e1o tr\u00ean.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Thuy\u1ebft minh BCTC kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 ph\u1ea7n \u201c\u0111i\u1ec1n th\u00eam\u201d v\u00e0o b\u1ed9 b\u00e1o c\u00e1o, m\u00e0 l\u00e0 c\u1ea7u n\u1ed1i gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh.<\/p>\n<figure id=\"attachment_46265\" aria-describedby=\"caption-attachment-46265\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-46265\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/04\/thuyet-minh-bao-cao-tai-chinh-1.png\" alt=\"Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/04\/thuyet-minh-bao-cao-tai-chinh-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/04\/thuyet-minh-bao-cao-tai-chinh-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/04\/thuyet-minh-bao-cao-tai-chinh-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-46265\" class=\"wp-caption-text\">B\u00e1o c\u00e1o thuy\u1ebft minh t\u00e0i ch\u00ednh cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft gi\u00fap l\u00e0m r\u00f5 s\u1ed1 li\u1ec7u trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\">1.2 Thuy\u1ebft minh BCTC \u0111\u1ec3 l\u00e0m g\u00ec?<\/h3>\n<p style=\"text-align: justify;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng ph\u1ee5c v\u1ee5 4 m\u1ee5c \u0111\u00edch ch\u00ednh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u1ea3i th\u00edch ch\u00ednh s\u00e1ch, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n\u201d Doanh nghi\u1ec7p c\u1ea7n cho ng\u01b0\u1eddi \u0111\u1ecdc bi\u1ebft nh\u1eefng nguy\u00ean t\u1eafc, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n quan tr\u1ecdng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp BCTC. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t c\u1ea7n thi\u1ebft khi c\u00e1ch ghi nh\u1eadn ho\u1eb7c \u0111\u00e1nh gi\u00e1 m\u1ed9t kho\u1ea3n m\u1ee5c c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o.<\/li>\n<li aria-level=\"1\">L\u00e0m r\u00f5 c\u00e1c kho\u1ea3n m\u1ee5c quan tr\u1ecdng tr\u00ean BCTC: C\u00e1c kho\u1ea3n nh\u01b0 h\u00e0ng t\u1ed3n kho, ph\u1ea3i thu kh\u00e1ch h\u00e0ng, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, kho\u1ea3n vay, doanh thu, chi ph\u00ed ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf m\u1ee9c t\u1ed5ng h\u1ee3p tr\u00ean b\u00e1o c\u00e1o ch\u00ednh. Thuy\u1ebft minh cung c\u1ea5p th\u00eam th\u00f4ng tin \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u \u0111\u01b0\u1ee3c c\u01a1 c\u1ea5u v\u00e0 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u1eebng kho\u1ea3n.<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh: Ban l\u00e3nh \u0111\u1ea1o, ch\u1ee7 s\u1edf h\u1eefu, ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u00e1c b\u00ean li\u00ean quan kh\u00f4ng ch\u1ec9 quan t\u00e2m doanh nghi\u1ec7p \u201cc\u00f3 bao nhi\u00eau\u201d, m\u00e0 c\u00f2n c\u1ea7n bi\u1ebft \u201cv\u00ec sao l\u1ea1i c\u00f3 s\u1ed1 li\u1ec7u \u0111\u00f3\u201d v\u00e0 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng n\u00e0o c\u1ea7n l\u01b0u \u00fd.<\/li>\n<li aria-level=\"1\">T\u0103ng t\u00ednh minh b\u1ea1ch, kh\u1ea3 n\u0103ng ki\u1ec3m tra BCTC: \u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng, thuy\u1ebft minh c\u00f2n l\u00e0 m\u1ed9t l\u1edbp ki\u1ec3m so\u00e1t quan tr\u1ecdng. Khi l\u1eadp B09, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi c\u00e1c b\u00e1o c\u00e1o ch\u00ednh v\u00e0 s\u1ed5 k\u1ebf to\u00e1n. N\u1ebfu m\u1ed9t kho\u1ea3n m\u1ee5c tr\u00ean thuy\u1ebft minh kh\u00f4ng kh\u1edbp v\u1edbi BCTC ho\u1eb7c c\u00f3 bi\u1ebfn \u0111\u1ed9ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch h\u1ee3p l\u00fd, \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u c\u1ea7n ki\u1ec3m tra l\u1ea1i d\u1eef li\u1ec7u tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">1.3 Thuy\u1ebft minh BCTC kh\u00e1c g\u00ec v\u1edbi c\u00e1c b\u00e1o c\u00e1o c\u00f2n l\u1ea1i?<\/h3>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>B\u00e1o c\u00e1o<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi ch\u00ednh<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u1ecdc<\/strong><\/td>\n<\/tr>\n<tr>\n<td>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/td>\n<td>Doanh nghi\u1ec7p \u0111ang c\u00f3 g\u00ec, \u0111ang c\u00f3 ngh\u0129a v\u1ee5 g\u00ec?<\/td>\n<td>\u0110\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<tr>\n<td>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<td>Doanh nghi\u1ec7p kinh doanh hi\u1ec7u qu\u1ea3 \u0111\u1ebfn \u0111\u00e2u?<\/td>\n<td>\u0110\u00e1nh gi\u00e1 doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn<\/td>\n<\/tr>\n<tr>\n<td>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/td>\n<td>Ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn t\u1eeb \u0111\u00e2u, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o \u0111\u00e2u?<\/td>\n<td>\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o, s\u1eed d\u1ee5ng d\u00f2ng ti\u1ec1n<\/td>\n<\/tr>\n<tr>\n<td>Thuy\u1ebft minh BCTC<\/td>\n<td>C\u00e1c s\u1ed1 li\u1ec7u tr\u00ean \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh, bi\u1ebfn \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o?<\/td>\n<td>Gi\u1ea3i th\u00edch, b\u1ed5 sung, l\u00e0m r\u00f5 th\u00f4ng tin tr\u00ean to\u00e0n b\u1ed9 BCTC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 hi\u1ec3u ng\u1eafn g\u1ecdn: ba b\u00e1o c\u00e1o ch\u00ednh t\u1eadp trung tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u, c\u00f2n thuy\u1ebft minh gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 nh\u1eefng s\u1ed1 li\u1ec7u \u0111\u00f3.<\/p>\n<h2 style=\"text-align: justify;\">2. Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng n\u1ed9i dung g\u00ec?<\/h2>\n<p style=\"text-align: justify;\">M\u1ed9t b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 kh\u00f4ng th\u1ec3 thi\u1ebfu ph\u1ea7n thuy\u1ebft minh. Thuy\u1ebft minh l\u00e0 n\u01a1i th\u1ec3 hi\u1ec7n s\u1ef1 minh b\u1ea1ch, logic, nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c con s\u1ed1 th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ph\u1ea7n n\u1ed9i dung ch\u00ednh trong b\u1ea3n thuy\u1ebft minh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh:<\/p>\n<figure id=\"attachment_46266\" aria-describedby=\"caption-attachment-46266\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-46266\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/04\/thuyet-minh-bao-cao-tai-chinh-2.png\" alt=\"Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/04\/thuyet-minh-bao-cao-tai-chinh-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/04\/thuyet-minh-bao-cao-tai-chinh-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/04\/thuyet-minh-bao-cao-tai-chinh-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-46266\" class=\"wp-caption-text\">N\u1ed9i dung ch\u00ednh trong b\u1ea3n thuy\u1ebft minh theo quy \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">V\u1ec1 b\u1ea3n ch\u1ea5t, thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 l\u00e0 n\u01a1i tr\u00ecnh b\u00e0y th\u00eam s\u1ed1 li\u1ec7u. \u0110\u00e2y l\u00e0 ph\u1ea7n gi\u00fap gi\u1ea3i th\u00edch ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o, chi ti\u1ebft c\u00e1c kho\u1ea3n m\u1ee5c quan tr\u1ecdng v\u00e0 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng \u0111\u00e1ng ch\u00fa \u00fd \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 kh\u00e1i qu\u00e1t n\u1ed9i dung c\u1ee7a thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00e0nh c\u00e1c nh\u00f3m ch\u00ednh sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nh\u00f3m n\u1ed9i dung<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u1ee5c \u0111\u00edch<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Th\u00f4ng tin chung<\/td>\n<td>Cung c\u1ea5p b\u1ed1i c\u1ea3nh v\u1ec1 doanh nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td>C\u01a1 s\u1edf l\u1eadp, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/td>\n<td>Gi\u1ea3i th\u00edch nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng<\/td>\n<\/tr>\n<tr>\n<td>Ti\u1ec1n, \u0111\u1ea7u t\u01b0, t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh<\/td>\n<td>L\u00e0m r\u00f5 c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>C\u00e1c kho\u1ea3n ph\u1ea3i thu<\/td>\n<td>Ph\u00e2n t\u00edch c\u01a1 c\u1ea5u, kh\u1ea3 n\u0103ng thu h\u1ed3i<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng t\u1ed3n kho<\/td>\n<td>L\u00e0m r\u00f5 c\u01a1 c\u1ea5u, bi\u1ebfn \u0111\u1ed9ng v\u00e0 d\u1ef1 ph\u00f2ng<\/td>\n<\/tr>\n<tr>\n<td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<td>Theo d\u00f5i nguy\u00ean gi\u00e1, kh\u1ea5u hao, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/td>\n<\/tr>\n<tr>\n<td>N\u1ee3 ph\u1ea3i tr\u1ea3, kho\u1ea3n vay<\/td>\n<td>L\u00e0m r\u00f5 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<td>Gi\u1ea3i th\u00edch bi\u1ebfn \u0111\u1ed9ng ngu\u1ed3n v\u1ed1n<\/td>\n<\/tr>\n<tr>\n<td>Doanh thu, chi ph\u00ed<\/td>\n<td>L\u00e0m r\u00f5 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n<tr>\n<td>Giao d\u1ecbch v\u00e0 th\u00f4ng tin tr\u1ecdng y\u1ebfu<\/td>\n<td>B\u1ed5 sung c\u00e1c th\u00f4ng tin c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 BCTC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">2.1. Th\u00f4ng tin chung v\u1ec1 doanh nghi\u1ec7p<\/h3>\n<p style=\"text-align: justify;\">Ph\u1ea7n \u0111\u1ea7u c\u1ee7a thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eadp trung cung c\u1ea5p th\u00f4ng tin gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc c\u00f3 b\u1ed1i c\u1ea3nh tr\u01b0\u1edbc khi ph\u00e2n t\u00edch c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin nh\u01b0:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n.<\/li>\n<li aria-level=\"1\">L\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kinh doanh.<\/li>\n<li aria-level=\"1\">\u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">Chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng n\u1ebfu c\u00f3 li\u00ean quan.<\/li>\n<li aria-level=\"1\">\u0110\u1eb7c \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u1ea5u tr\u00fac doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">K\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n.<\/li>\n<li aria-level=\"1\">C\u00e1c th\u00f4ng tin kh\u00e1c c\u1ea7n thi\u1ebft theo y\u00eau c\u1ea7u c\u1ee7a m\u1eabu b\u00e1o c\u00e1o v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ph\u1ea7n n\u00e0y \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch v\u1edbi ng\u01b0\u1eddi \u0111\u1ecdc b\u00ean ngo\u00e0i doanh nghi\u1ec7p. V\u00ed d\u1ee5, c\u00f9ng m\u1ed9t m\u1ee9c h\u00e0ng t\u1ed3n kho nh\u01b0ng doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t d\u00e0i s\u1ebd c\u00f3 c\u00e1ch nh\u00ecn kh\u00e1c so v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u00f3 t\u1ed1c \u0111\u1ed9 lu\u00e2n chuy\u1ec3n h\u00e0ng h\u00f3a nhanh.<\/p>\n<h3 style=\"text-align: justify;\">2.2. C\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng c\u1ee7a thuy\u1ebft minh BCTC, b\u1edfi ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi nh\u1eadn, tr\u00ecnh b\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n thuy\u1ebft minh nh\u1eefng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n quan tr\u1ecdng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c ph\u00e1t sinh th\u1ef1c t\u1ebf. T\u00f9y \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/li>\n<li aria-level=\"1\">H\u00e0ng t\u1ed3n kho.<\/li>\n<li aria-level=\"1\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n vay, chi ph\u00ed \u0111i vay.<\/li>\n<li aria-level=\"1\">Doanh thu v\u00e0 thu nh\u1eadp.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed.<\/li>\n<li aria-level=\"1\">Ngo\u1ea1i t\u1ec7.<\/li>\n<li aria-level=\"1\">Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li aria-level=\"1\">C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd l\u00e0 kh\u00f4ng n\u00ean sao ch\u00e9p m\u00e1y m\u00f3c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n t\u1eeb m\u1ed9t m\u1eabu c\u00f3 s\u1eb5n. N\u1ed9i dung thuy\u1ebft minh c\u1ea7n ph\u1ea3n \u00e1nh \u0111\u00fang ch\u00ednh s\u00e1ch doanh nghi\u1ec7p th\u1ef1c t\u1ebf \u0111ang \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean BCTC.<\/p>\n<h3 style=\"text-align: justify;\">2.3. Thuy\u1ebft minh ti\u1ec1n, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh<\/h3>\n<p style=\"text-align: justify;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft h\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, v\u1edbi ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, c\u1ea7n xem x\u00e9t lo\u1ea1i h\u00ecnh \u0111\u1ea7u t\u01b0, gi\u00e1 tr\u1ecb ghi nh\u1eadn, d\u1ef1 ph\u00f2ng ho\u1eb7c nh\u1eefng bi\u1ebfn \u0111\u1ed9ng \u0111\u00e1ng ch\u00fa \u00fd n\u1ebfu c\u00f3.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu n\u00e0y c\u00f3 \u00fd ngh\u0129a th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng. N\u1ebfu BCTC th\u1ec3 hi\u1ec7n ti\u1ec1n cu\u1ed1i k\u1ef3 l\u00e0 20 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng ph\u1ea7n thuy\u1ebft minh l\u1ea1i s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u t\u1eeb m\u1ed9t file t\u1ed5ng h\u1ee3p ch\u01b0a c\u1eadp nh\u1eadt, ch\u00eanh l\u1ec7ch d\u00f9 nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i.<\/p>\n<h3 style=\"text-align: justify;\">2.4. Thuy\u1ebft minh c\u00e1c kho\u1ea3n ph\u1ea3i thu<\/h3>\n<p style=\"text-align: justify;\">C\u00e1c kho\u1ea3n ph\u1ea3i thu th\u01b0\u1eddng c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch chi ti\u1ebft v\u00ec \u0111\u00e2y l\u00e0 nh\u00f3m t\u00e0i s\u1ea3n c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kh\u1ea3 n\u0103ng thu h\u1ed3i ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">N\u1ed9i dung c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u1ea3i thu kh\u00e1ch h\u00e0ng.<\/li>\n<li aria-level=\"1\">Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n.<\/li>\n<li aria-level=\"1\">Ph\u1ea3i thu kh\u00e1c.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng li\u00ean quan.<\/li>\n<li aria-level=\"1\">Nh\u1eefng kho\u1ea3n ph\u1ea3i thu c\u00f3 t\u00ednh ch\u1ea5t ho\u1eb7c gi\u00e1 tr\u1ecb \u0111\u00e1ng ch\u00fa \u00fd.<\/li>\n<li aria-level=\"1\">C\u00e1c bi\u1ebfn \u0111\u1ed9ng l\u1edbn so v\u1edbi \u0111\u1ea7u n\u0103m.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 doanh thu t\u0103ng nh\u01b0ng ph\u1ea3i thu kh\u00e1ch h\u00e0ng t\u0103ng nhanh h\u01a1n \u0111\u00e1ng k\u1ec3. Khi \u0111\u00f3, ng\u01b0\u1eddi \u0111\u1ecdc BCTC s\u1ebd quan t\u00e2m li\u1ec7u doanh nghi\u1ec7p \u0111ang m\u1edf r\u1ed9ng b\u00e1n ch\u1ecbu, th\u1eddi gian thu h\u1ed3i c\u00f4ng n\u1ee3 k\u00e9o d\u00e0i hay xu\u1ea5t hi\u1ec7n kho\u1ea3n ph\u1ea3i thu c\u00f3 r\u1ee7i ro.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng, \u0111\u00e2y c\u0169ng l\u00e0 nh\u00f3m s\u1ed1 li\u1ec7u c\u1ea7n \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 \u2013 s\u1ed5 c\u00e1i \u2013 BCTC \u2013 thuy\u1ebft minh, nh\u1ea5t l\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 cu\u1ed1i n\u0103m.<\/p>\n<h3 style=\"text-align: justify;\">2.5. Thuy\u1ebft minh h\u00e0ng t\u1ed3n kho<\/h3>\n<p style=\"text-align: justify;\">H\u00e0ng t\u1ed3n kho th\u01b0\u1eddng chi\u1ebfm t\u1ef7 tr\u1ecdng \u0111\u00e1ng k\u1ec3 trong t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i v\u00e0 ph\u00e2n ph\u1ed1i. V\u00ec v\u1eady, ph\u1ea7n thuy\u1ebft minh c\u1ea7n gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u r\u00f5 c\u01a1 c\u1ea5u, bi\u1ebfn \u0111\u1ed9ng c\u1ee7a kho\u1ea3n m\u1ee5c n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">T\u00f9y ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n<li aria-level=\"1\">C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/li>\n<li aria-level=\"1\">Th\u00e0nh ph\u1ea9m.<\/li>\n<li aria-level=\"1\">H\u00e0ng h\u00f3a.<\/li>\n<li aria-level=\"1\">H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/li>\n<li aria-level=\"1\">D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u thuy\u1ebft minh v\u1edbi s\u1ed5 chi ti\u1ebft h\u00e0ng t\u1ed3n kho v\u00e0 b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p. \u0110\u1eb7c bi\u1ec7t, n\u1ebfu t\u1ed3n kho t\u0103ng m\u1ea1nh so v\u1edbi \u0111\u1ea7u n\u0103m, c\u1ea7n ki\u1ec3m tra nguy\u00ean nh\u00e2n thay v\u00ec ch\u1ec9 c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u v\u00e0o m\u1eabu B09-DN.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 h\u00e0ng t\u1ed3n kho t\u0103ng 40% trong khi doanh thu ch\u1ec9 t\u0103ng 10%. \u0110\u00e2y c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u c\u1ea7n ph\u00e2n t\u00edch th\u00eam v\u1ec1 t\u1ed1c \u0111\u1ed9 ti\u00eau th\u1ee5, t\u1ed3n kho th\u00e0nh ph\u1ea9m, nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang.<\/p>\n<h3 style=\"text-align: justify;\">2.6. Thuy\u1ebft minh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ph\u1ea7n thuy\u1ebft minh th\u01b0\u1eddng gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc theo d\u00f5i \u0111\u01b0\u1ee3c qu\u00e1 tr\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n trong k\u1ef3, thay v\u00ec ch\u1ec9 nh\u00ecn v\u00e0o gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u1ea7n ch\u00fa \u00fd c\u00e1c th\u00f4ng tin nh\u01b0:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nguy\u00ean gi\u00e1.<\/li>\n<li aria-level=\"1\">Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf.<\/li>\n<li aria-level=\"1\">Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/li>\n<li aria-level=\"1\">T\u0103ng t\u00e0i s\u1ea3n trong k\u1ef3.<\/li>\n<li aria-level=\"1\">Gi\u1ea3m t\u00e0i s\u1ea3n trong k\u1ef3.<\/li>\n<li aria-level=\"1\">Kh\u1ea5u hao.<\/li>\n<li aria-level=\"1\">C\u00e1c t\u00e0i s\u1ea3n c\u00f3 h\u1ea1n ch\u1ebf v\u1ec1 quy\u1ec1n s\u1eed d\u1ee5ng ho\u1eb7c \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ngh\u0129a v\u1ee5 n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i tr\u00ecnh b\u00e0y.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi l\u1eadp, n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea3ng t\u00ednh kh\u1ea5u hao, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. \u0110\u00e2y l\u00e0 c\u00e1ch h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng nguy\u00ean gi\u00e1 ho\u1eb7c kh\u1ea5u hao tr\u00ean thuy\u1ebft minh kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">2.7. Thuy\u1ebft minh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 kho\u1ea3n vay<\/h3>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh t\u00e0i s\u1ea3n, ng\u01b0\u1eddi \u0111\u1ecdc c\u0169ng c\u1ea7n bi\u1ebft doanh nghi\u1ec7p \u0111ang c\u00f3 nh\u1eefng ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh n\u00e0o v\u00e0 m\u1ee9c \u0111\u1ed9 bi\u1ebfn \u0111\u1ed9ng ra sao.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c n\u1ed9i dung th\u01b0\u1eddng c\u1ea7n xem x\u00e9t g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n.<\/li>\n<li aria-level=\"1\">Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/li>\n<li aria-level=\"1\">Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/li>\n<li aria-level=\"1\">C\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng kh\u00e1c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 kho\u1ea3n vay l\u1edbn t\u0103ng m\u1ea1nh trong n\u0103m. Ch\u1ec9 ti\u00eau n\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh cho bi\u1ebft quy m\u00f4 kho\u1ea3n vay, nh\u01b0ng thuy\u1ebft minh c\u1ea7n gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc c\u00f3 th\u00eam th\u00f4ng tin \u0111\u1ec3 hi\u1ec3u b\u1ea3n ch\u1ea5t, bi\u1ebfn \u0111\u1ed9ng c\u1ee7a kho\u1ea3n vay \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ban l\u00e3nh \u0111\u1ea1o \u0111\u00e1nh gi\u00e1 \u00e1p l\u1ef1c t\u00e0i ch\u00ednh, c\u00f2n k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng th\u00f4ng tin n\u00e0y \u0111\u1ec3 ki\u1ec3m so\u00e1t ngh\u0129a v\u1ee5 thanh to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 vay th\u1ef1c t\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">2.8. Thuy\u1ebft minh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/h3>\n<p style=\"text-align: justify;\">Ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu gi\u00fap l\u00e0m r\u00f5 s\u1ef1 thay \u0111\u1ed5i ngu\u1ed3n v\u1ed1n thu\u1ed9c v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu trong k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">T\u00f9y t\u00ecnh h\u00ecnh doanh nghi\u1ec7p, n\u1ed9i dung c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li aria-level=\"1\">Th\u1eb7ng d\u01b0 v\u1ed1n.<\/li>\n<li aria-level=\"1\">C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li aria-level=\"1\">L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/li>\n<li aria-level=\"1\">C\u00e1c bi\u1ebfn \u0111\u1ed9ng kh\u00e1c c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 s\u1ed1 li\u1ec7u trong thuy\u1ebft minh ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, c\u00e1c nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m.<\/p>\n<p style=\"text-align: justify;\">Ch\u1eb3ng h\u1ea1n, n\u1ebfu doanh nghi\u1ec7p t\u0103ng v\u1ed1n trong n\u0103m, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n, s\u1ed5 k\u1ebf to\u00e1n, s\u1ed1 li\u1ec7u tr\u00ecnh b\u00e0y tr\u00ean BCTC.<\/p>\n<h3 style=\"text-align: justify;\">2.9. Thuy\u1ebft minh doanh thu, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 kinh doanh<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 nh\u00f3m th\u00f4ng tin gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c n\u1ed9i dung th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu n\u1ebfu c\u00f3.<\/li>\n<li aria-level=\"1\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/li>\n<li aria-level=\"1\">Doanh thu, chi ph\u00ed t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed b\u00e1n h\u00e0ng.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Thu nh\u1eadp, chi ph\u00ed kh\u00e1c.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">L\u1ee3i nhu\u1eadn v\u00e0 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng \u0111\u00e1ng ch\u00fa \u00fd.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh cho th\u1ea5y l\u1ee3i nhu\u1eadn t\u0103ng m\u1ea1nh. Tuy nhi\u00ean, n\u1ebfu l\u1ee3i nhu\u1eadn t\u0103ng ch\u1ee7 y\u1ebfu do m\u1ed9t kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng thay v\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i, ng\u01b0\u1eddi \u0111\u1ecdc c\u1ea7n bi\u1ebft \u0111i\u1ec1u n\u00e0y \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u00fang ch\u1ea5t l\u01b0\u1ee3ng t\u0103ng tr\u01b0\u1edfng.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, thuy\u1ebft minh BCTC c\u00f3 vai tr\u00f2 chuy\u1ec3n nh\u1eefng con s\u1ed1 t\u1ed5ng h\u1ee3p th\u00e0nh th\u00f4ng tin c\u00f3 b\u1ed1i c\u1ea3nh, gi\u00fap ban l\u00e3nh \u0111\u1ea1o v\u00e0 c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0a ra nh\u1eadn \u0111\u1ecbnh ch\u00ednh x\u00e1c h\u01a1n.<\/p>\n<h3 style=\"text-align: justify;\">2.10. Thuy\u1ebft minh c\u00e1c giao d\u1ecbch, th\u00f4ng tin tr\u1ecdng y\u1ebfu kh\u00e1c<\/h3>\n<p style=\"text-align: justify;\">Ngo\u00e0i c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu v\u00e0 chi ph\u00ed, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i xem x\u00e9t nh\u1eefng th\u00f4ng tin kh\u00e1c c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 BCTC.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean quan.<\/li>\n<li aria-level=\"1\">C\u00e1c cam k\u1ebft quan tr\u1ecdng.<\/li>\n<li aria-level=\"1\">Ngh\u0129a v\u1ee5 ti\u1ec1m t\u00e0ng.<\/li>\n<li aria-level=\"1\">C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<li aria-level=\"1\">Nh\u1eefng thay \u0111\u1ed5i c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">C\u00e1c th\u00f4ng tin kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, \u0111\u1eb7c \u0111i\u1ec3m doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu BCTC t\u1ea1i Ph\u1ee5 l\u1ee5c IV v\u00e0 cho ph\u00e9p doanh nghi\u1ec7p b\u1ed5 sung ch\u1ec9 ti\u00eau ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd; tr\u01b0\u1eddng h\u1ee3p b\u1ed5 sung ch\u1ec9 ti\u00eau so v\u1edbi bi\u1ec3u m\u1eabu h\u01b0\u1edbng d\u1eabn th\u00ec doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh v\u1ec1 n\u1ed9i dung \u0111\u00e3 b\u1ed5 sung.<\/p>\n<h2 style=\"text-align: justify;\">3. T\u1ea1i sao thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1ea1i quan tr\u1ecdng v\u1edbi nh\u00e0 qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ki\u1ec3m to\u00e1n?<\/h2>\n<h3 style=\"text-align: justify;\">3.1 \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9i b\u1ed9: gi\u00fap ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng<\/h3>\n<p style=\"text-align: justify;\">Trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh k\u1ebf to\u00e1n gi\u1ea3i th\u00edch chi ti\u1ebft c\u00e1c con s\u1ed1 \u0111\u00e3 tr\u00ecnh b\u00e0y, \u0111\u1ed3ng th\u1eddi gi\u00fap ban gi\u00e1m \u0111\u1ed1c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u00e1c kho\u1ea3n m\u1ee5c l\u1edbn, nh\u1eefng thay \u0111\u1ed5i t\u00e0i ch\u00ednh trong k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, n\u1ebfu l\u1ee3i nhu\u1eadn trong n\u0103m gi\u1ea3m m\u1ea1nh d\u00f9 doanh thu v\u1eabn \u1ed5n \u0111\u1ecbnh, ph\u1ea7n thuy\u1ebft minh c\u00f3 th\u1ec3 l\u00e0m r\u00f5 nguy\u00ean nh\u00e2n \u0111\u1ebfn t\u1eeb chi ph\u00ed t\u00e0i ch\u00ednh t\u0103ng do l\u00e3i vay cao h\u01a1n, ho\u1eb7c t\u1eeb kho\u1ea3n chi ph\u00ed b\u1ea5t th\u01b0\u1eddng ph\u00e1t sinh. Nh\u1eefng ph\u00e2n t\u00edch nh\u01b0 v\u1eady gi\u00fap doanh nghi\u1ec7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c r\u1ee7i ro t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch kinh doanh k\u1ecbp th\u1eddi<\/li>\n<li aria-level=\"1\">Gi\u1ea3i tr\u00ecnh d\u1ec5 d\u00e0ng v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan khi c\u00f3 c\u00e2u h\u1ecfi v\u1ec1 s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh<\/li>\n<li aria-level=\"1\">\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng, ti\u1ebft gi\u1ea3m chi ph\u00ed d\u1ef1a tr\u00ean th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.2 \u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf, ki\u1ec3m to\u00e1n: l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh<\/h3>\n<p style=\"text-align: justify;\">Khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ph\u1ea7n thuy\u1ebft minh ch\u00ednh l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, \u0111\u00e1nh gi\u00e1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu b\u00e1o c\u00e1o c\u00f3 nh\u1eefng kho\u1ea3n m\u1ee5c l\u1edbn ho\u1eb7c bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng (v\u00ed d\u1ee5: d\u1ef1 ph\u00f2ng c\u00f4ng n\u1ee3 t\u0103ng cao, gi\u1ea3m chi ph\u00ed kh\u1ea5u hao \u0111\u1ed9t ng\u1ed9t\u2026), c\u01a1 quan ki\u1ec3m to\u00e1n s\u1ebd kh\u00f4ng th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 ch\u00ednh x\u00e1c n\u1ebfu thi\u1ebfu ph\u1ea7n thuy\u1ebft minh \u0111i k\u00e8m.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u00e0ng thuy\u1ebft minh r\u00f5 r\u00e0ng, c\u00f3 c\u0103n c\u1ee9,\u00a0 nh\u1ea5t qu\u00e1n th\u00ec c\u00e0ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u1ea3m nguy c\u01a1 b\u1ecb lo\u1ea1i tr\u1eeb \u00fd ki\u1ebfn khi ki\u1ec3m to\u00e1n<\/li>\n<li aria-level=\"1\">Thu\u1eadn l\u1ee3i khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf, tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c ph\u1ea1t do hi\u1ec3u sai d\u1eef li\u1ec7u<\/li>\n<li aria-level=\"1\">Ti\u1ebft ki\u1ec7m th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1, nh\u1ea5t l\u00e0 trong k\u1ef3 quy\u1ebft to\u00e1n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.3 \u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng: t\u0103ng \u0111\u1ed9 tin c\u1eady v\u00e0 kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n<\/h3>\n<p style=\"text-align: justify;\">Nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e2n h\u00e0ng kh\u00f4ng ch\u1ec9 nh\u00ecn v\u00e0o con s\u1ed1 t\u1ed5ng l\u1ee3i nhu\u1eadn hay doanh thu. H\u1ecd c\u1ea7n bi\u1ebft:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh nghi\u1ec7p \u0111ang l\u00e0m \u0103n d\u1ef1a v\u00e0o ngu\u1ed3n thu n\u00e0o?<\/li>\n<li aria-level=\"1\">Chi ph\u00ed ph\u00e1t sinh c\u00f3 b\u1ec1n v\u1eefng kh\u00f4ng?<\/li>\n<li aria-level=\"1\">D\u00f2ng ti\u1ec1n th\u1ef1c c\u00f3 \u1ed5n \u0111\u1ecbnh kh\u00f4ng?<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: N\u1ebfu l\u1ee3i nhu\u1eadn t\u0103ng m\u1ea1nh, thuy\u1ebft minh c\u00f3 th\u1ec3 ch\u1ec9 r\u00f5 r\u1eb1ng nguy\u00ean nh\u00e2n l\u00e0 nh\u1edd thanh l\u00fd t\u00e0i s\u1ea3n ho\u1eb7c ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng t\u1ee9c l\u00e0 kh\u00f4ng \u0111\u1ebfn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i. \u0110\u00e2y l\u00e0 th\u00f4ng tin c\u1ef1c k\u1ef3 quan tr\u1ecdng trong \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">T\u00f3m l\u1ea1i, m\u1ed9t b\u1ea3n thuy\u1ebft minh r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7, m\u1ea1ch l\u1ea1c gi\u00fap doanh nghi\u1ec7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ea1o d\u1ef1ng ni\u1ec1m tin v\u1edbi b\u00ean ngo\u00e0i<\/li>\n<li aria-level=\"1\">T\u0103ng c\u01a1 h\u1ed9i vay v\u1ed1n, g\u1ecdi v\u1ed1n th\u00e0nh c\u00f4ng<\/li>\n<li aria-level=\"1\">Kh\u1eb3ng \u0111\u1ecbnh t\u00ednh minh b\u1ea1ch, chuy\u00ean nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<figure id=\"attachment_46267\" aria-describedby=\"caption-attachment-46267\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-46267\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/04\/thuyet-minh-bao-cao-tai-chinh-3.png\" alt=\"Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/04\/thuyet-minh-bao-cao-tai-chinh-3.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/04\/thuyet-minh-bao-cao-tai-chinh-3-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/04\/thuyet-minh-bao-cao-tai-chinh-3-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-46267\" class=\"wp-caption-text\">B\u00e1o c\u00e1o thuy\u1ebft minh gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e2n h\u00e0ng hi\u1ec3u r\u00f5 ch\u1ea5t l\u01b0\u1ee3ng l\u1ee3i nhu\u1eadn, t\u0103ng \u0111\u1ed9 tin c\u1eady, kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n cho doanh nghi\u1ec7p<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\">4. H\u01b0\u1edbng d\u1eabn l\u00e0m thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99<\/h2>\n<p style=\"text-align: justify;\">T\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026, doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ea7n l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC trong ph\u1ea1m vi quy \u0111\u1ecbnh m\u1edbi. Theo Ph\u1ee5 l\u1ee5c IV, B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c s\u1eed d\u1ee5ng M\u1eabu B09-DN; doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c s\u1eed d\u1ee5ng M\u1eabu B09-DNKLT.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi k\u1ebf to\u00e1n vi\u00ean v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng, \u0111i\u1ec3m c\u1ea7n quan t\u00e2m kh\u00f4ng ch\u1ec9 l\u00e0 s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu m\u00e0 c\u00f2n ph\u1ea3i b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u tr\u00ean thuy\u1ebft minh kh\u1edbp v\u1edbi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c, s\u1ed5 k\u1ebf to\u00e1n. C\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh sau:<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 b\u00e1o c\u00e1o v\u00e0 m\u1eabu thuy\u1ebft minh<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi l\u1eadp, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang l\u1eadp BCTC n\u0103m hay BCTC gi\u1eefa ni\u00ean \u0111\u1ed9, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c hay kh\u00f4ng.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi BCTC n\u0103m, Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh:<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td><strong>M\u1eabu thuy\u1ebft minh<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/td>\n<td>B09-DN<\/td>\n<\/tr>\n<tr>\n<td>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/td>\n<td>B09-DNKLT<\/td>\n<\/tr>\n<tr>\n<td>BCTC gi\u1eefa ni\u00ean \u0111\u1ed9<\/td>\n<td>B09a-DN<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00e1c m\u1eabu n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c IV Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc t\u01b0\u1edfng nh\u01b0 \u0111\u01a1n gi\u1ea3n nh\u01b0ng r\u1ea5t d\u1ec5 ph\u00e1t sinh sai s\u00f3t trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 l\u1ea5y file B09 c\u1ee7a n\u0103m tr\u01b0\u1edbc r\u1ed3i c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u, m\u00e0 c\u1ea7n ki\u1ec3m tra l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd, k\u1ef3 b\u00e1o c\u00e1o v\u00e0 m\u1eabu bi\u1ec3u \u0111ang \u00e1p d\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1eb7c bi\u1ec7t, Th\u00f4ng t\u01b0 99 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026 nh\u01b0ng \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh t\u1eeb 01\/07 \u0111\u1ebfn 30\/06 s\u1ebd \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb 01\/07\/2026. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 2: Chu\u1ea9n b\u1ecb v\u00e0 kh\u00f3a d\u1eef li\u1ec7u k\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi \u0111i\u1ec1n B09-DN, k\u1ebf to\u00e1n n\u00ean ho\u00e0n th\u00e0nh vi\u1ec7c kh\u00f3a s\u1ed5 v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00e1c nh\u00f3m d\u1eef li\u1ec7u quan tr\u1ecdng. M\u1ee5c ti\u00eau l\u00e0 b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u00e3 t\u01b0\u01a1ng \u0111\u1ed1i \u1ed5n \u0111\u1ecbnh, tr\u00e1nh t\u00ecnh tr\u1ea1ng v\u1eeba l\u1eadp thuy\u1ebft minh v\u1eeba li\u00ean t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c nh\u00f3m c\u1ea7n ki\u1ec3m tra g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3.<\/li>\n<li aria-level=\"1\">H\u00e0ng t\u1ed3n kho.<\/li>\n<li aria-level=\"1\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, kh\u1ea5u hao.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/li>\n<li aria-level=\"1\">Vay v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3.<\/li>\n<li aria-level=\"1\">Doanh thu, gi\u00e1 v\u1ed1n, chi ph\u00ed.<\/li>\n<li aria-level=\"1\">Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li aria-level=\"1\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/li>\n<li aria-level=\"1\">C\u00e1c giao d\u1ecbch ho\u1eb7c s\u1ef1 ki\u1ec7n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn BCTC.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, tr\u01b0\u1edbc khi l\u1eadp ph\u1ea7n thuy\u1ebft minh c\u00f4ng n\u1ee3, k\u1ebf to\u00e1n c\u1ea7n c\u00f3 s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 v\u00e0 s\u1ed5 c\u00e1i. N\u1ebfu ch\u01b0a x\u1eed l\u00fd ch\u00eanh l\u1ec7ch m\u00e0 \u0111\u00e3 \u0111\u01b0a s\u1ed1 li\u1ec7u v\u00e0o B09-DN, r\u1ea5t d\u1ec5 x\u1ea3y ra t\u00ecnh tr\u1ea1ng ph\u1ea3i s\u1eeda \u0111\u1ed3ng th\u1eddi nhi\u1ec1u b\u00e1o c\u00e1o sau \u0111\u00f3.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 3: L\u1eadp ph\u1ea7n th\u00f4ng tin chung v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1eabu, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ph\u1ea7n th\u00f4ng tin chung c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\">N\u1ed9i dung c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p, ch\u1eb3ng h\u1ea1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u00ecnh th\u1ee9c s\u1edf h\u1eefu, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li aria-level=\"1\">K\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<li aria-level=\"1\">\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng.<\/li>\n<li aria-level=\"1\">\u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n<li aria-level=\"1\">C\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n quan tr\u1ecdng \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n m\u1ee5c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c IV, khi l\u1eadp BCTC n\u0103m, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u1ea3n thuy\u1ebft minh BCTC theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 21 \u2013 Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n kh\u00f4ng n\u00ean bi\u1ebfn ph\u1ea7n n\u00e0y th\u00e0nh m\u1ed9t \u0111o\u1ea1n m\u00f4 t\u1ea3 d\u00e0i. N\u00ean t\u1eadp trung v\u00e0o nh\u1eefng ch\u00ednh s\u00e1ch th\u1ef1c s\u1ef1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch ghi nh\u1eadn, \u0111\u00e1nh gi\u00e1, tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 4: L\u1eadp thuy\u1ebft minh theo t\u1eebng nh\u00f3m kho\u1ea3n m\u1ee5c<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 ph\u1ea7n tr\u1ecdng t\u00e2m khi l\u00e0m thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99.<\/p>\n<p style=\"text-align: justify;\">C\u00e1ch l\u00e0m hi\u1ec7u qu\u1ea3 l\u00e0 l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb BCTC v\u00e0 s\u1ed5 k\u1ebf to\u00e1n l\u00e0m \u0111i\u1ec3m xu\u1ea5t ph\u00e1t, sau \u0111\u00f3 l\u1ea7n l\u01b0\u1ee3t ho\u00e0n thi\u1ec7n c\u00e1c n\u1ed9i dung gi\u1ea3i th\u00edch t\u01b0\u01a1ng \u1ee9ng tr\u00ean B09-DN.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho: ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 kho, s\u1ed5 k\u1ebf to\u00e1n, BCTC; sau \u0111\u00f3 tr\u00ecnh b\u00e0y c\u01a1 c\u1ea5u h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng, c\u00e1c bi\u1ebfn \u0111\u1ed9ng c\u1ea7n thi\u1ebft.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: \u0111\u1ed1i chi\u1ebfu nguy\u00ean gi\u00e1, t\u0103ng gi\u1ea3m trong k\u1ef3, kh\u1ea5u hao, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u1edbi s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 b\u1ea3ng t\u00ednh kh\u1ea5u hao.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i v\u1edbi kho\u1ea3n ph\u1ea3i thu: ki\u1ec3m tra s\u1ed1 li\u1ec7u ph\u1ea3i thu kh\u00e1ch h\u00e0ng, ph\u1ea3i thu kh\u00e1c, c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, nh\u1eefng kho\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb \u0111\u00e1ng ch\u00fa \u00fd.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i v\u1edbi doanh thu chi ph\u00ed: \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ed5 doanh thu, c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed li\u00ean quan.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 kh\u00f4ng ch\u1ec9 \u0111\u01b0a s\u1ed1 li\u1ec7u v\u00e0o bi\u1ec3u m\u1eabu. N\u1ebfu m\u1ed9t kho\u1ea3n m\u1ee5c c\u00f3 bi\u1ebfn \u0111\u1ed9ng l\u1edbn ho\u1eb7c c\u00f3 th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u b\u1ea3n ch\u1ea5t giao d\u1ecbch, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t ph\u1ea7n gi\u1ea3i th\u00edch t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 5: \u0110\u1ed1i chi\u1ebfu B09-DN v\u1edbi to\u00e0n b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc n\u00ean \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng tr\u01b0\u1edbc khi k\u00fd ph\u00e1t h\u00e0nh.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh BCTC c\u1ee7a doanh nghi\u1ec7p g\u1ed3m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 b\u1ea3n thuy\u1ebft minh BCTC. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, BCTC n\u0103m t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c m\u1eabu B01-DN, B02-DN, B03-DN v\u00e0 B09-DN.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu theo h\u01b0\u1edbng:<\/p>\n<p style=\"text-align: justify;\">B09-DN \u2194 B01-DN \u2194 B02-DN \u2194 B03-DN \u2194 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft \u2194 s\u1ed5 c\u00e1i.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ea7n ki\u1ec3m tra:<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>N\u1ed9i dung<\/strong><\/td>\n<td><strong>C\u1ea7n ki\u1ec3m tra<\/strong><\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 \u0111\u1ea7u n\u0103m<\/td>\n<td>Kh\u1edbp v\u1edbi BCTC k\u1ef3 tr\u01b0\u1edbc<\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 cu\u1ed1i n\u0103m<\/td>\n<td>Kh\u1edbp v\u1edbi BCTC n\u0103m hi\u1ec7n t\u1ea1i<\/td>\n<\/tr>\n<tr>\n<td>Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/td>\n<td>Kh\u1edbp B01 v\u00e0 B03<\/td>\n<\/tr>\n<tr>\n<td>C\u00f4ng n\u1ee3<\/td>\n<td>Kh\u1edbp s\u1ed5 chi ti\u1ebft, B01<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng t\u1ed3n kho<\/td>\n<td>Kh\u1edbp s\u1ed5 kho, s\u1ed5 k\u1ebf to\u00e1n, B01<\/td>\n<\/tr>\n<tr>\n<td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<td>Kh\u1edbp s\u1ed5 t\u00e0i s\u1ea3n, B01<\/td>\n<\/tr>\n<tr>\n<td>Doanh thu, chi ph\u00ed<\/td>\n<td>Kh\u1edbp B02<\/td>\n<\/tr>\n<tr>\n<td>D\u00f2ng ti\u1ec1n<\/td>\n<td>Ki\u1ec3m tra t\u00ednh nh\u1ea5t qu\u00e1n v\u1edbi B01, B02<\/td>\n<\/tr>\n<tr>\n<td>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<td>Kh\u1edbp B01 v\u00e0 h\u1ed3 s\u01a1 bi\u1ebfn \u0111\u1ed9ng v\u1ed1n<\/td>\n<\/tr>\n<tr>\n<td>C\u00e1c kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu<\/td>\n<td>C\u00f3 th\u00f4ng tin gi\u1ea3i th\u00edch ph\u00f9 h\u1ee3p<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n m\u1ed9t d\u1ea1ng sai s\u00f3t kh\u00e1 ph\u1ed5 bi\u1ebfn: s\u1ed1 li\u1ec7u tr\u00ean t\u1eebng b\u00e1o c\u00e1o nh\u00ecn ri\u00eang \u0111\u1ec1u c\u00f3 v\u1ebb h\u1ee3p l\u00fd nh\u01b0ng khi \u0111\u1ed1i chi\u1ebfu ch\u00e9o l\u1ea1i kh\u00f4ng th\u1ed1ng nh\u1ea5t.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 6: Ki\u1ec3m tra nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c b\u1ed5 sung ho\u1eb7c thay \u0111\u1ed5i<\/h3>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99 cho ph\u00e9p doanh nghi\u1ec7p b\u1ed5 sung ch\u1ec9 ti\u00eau tr\u00ean BCTC \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, nh\u01b0ng vi\u1ec7c b\u1ed5 sung ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc l\u1eadp, tr\u00ecnh b\u00e0y BCTC; doanh nghi\u1ec7p c\u0169ng ph\u1ea3i thuy\u1ebft minh v\u1ec1 nh\u1eefng n\u1ed9i dung b\u1ed5 sung so v\u1edbi bi\u1ec3u m\u1eabu h\u01b0\u1edbng d\u1eabn.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, n\u1ebfu doanh nghi\u1ec7p c\u00f3 \u0111\u1eb7c th\u00f9 ri\u00eang v\u00e0 b\u1ed5 sung ch\u1ec9 ti\u00eau, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ch\u1ec9 ti\u00eau b\u1ed5 sung c\u00f3 th\u1ef1c s\u1ef1 c\u1ea7n thi\u1ebft kh\u00f4ng?<\/li>\n<li aria-level=\"1\">C\u00f3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng?<\/li>\n<li aria-level=\"1\">C\u00f3 l\u00e0m thay \u0111\u1ed5i c\u00e1ch hi\u1ec3u v\u1ec1 BCTC kh\u00f4ng?<\/li>\n<li aria-level=\"1\">\u0110\u00e3 thuy\u1ebft minh r\u00f5 n\u1ed9i dung b\u1ed5 sung ch\u01b0a?<\/li>\n<li aria-level=\"1\">S\u1ed1 li\u1ec7u c\u00f3 th\u1ed1ng nh\u1ea5t v\u1edbi h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng?<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng ho\u1eb7c c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau, b\u1edfi h\u1ec7 th\u1ed1ng ch\u1ec9 ti\u00eau th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 ph\u1ee9c t\u1ea1p h\u01a1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i \u0111\u01a1n thu\u1ea7n.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 7: Ki\u1ec3m tra v\u00e0 ho\u00e0n thi\u1ec7n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh<\/h3>\n<p style=\"text-align: justify;\">Sau khi ho\u00e0n th\u00e0nh B09-DN, k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n m\u1ed9t v\u00f2ng ki\u1ec3m tra cu\u1ed1i c\u00f9ng thay v\u00ec chuy\u1ec3n ngay sang b\u01b0\u1edbc k\u00fd v\u00e0 n\u1ed9p.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 t\u1eadp trung v\u00e0o 5 nh\u00f3m:<\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\">1. Ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c: s\u1ed1 li\u1ec7u, c\u00f4ng th\u1ee9c, t\u1ed5ng c\u1ed9ng, s\u1ed1 \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">2. Ki\u1ec3m tra t\u00ednh nh\u1ea5t qu\u00e1n: B09 ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi B01, B02, B03, s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">3. Ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7: kh\u00f4ng b\u1ecf s\u00f3t c\u00e1c kho\u1ea3n m\u1ee5c ho\u1eb7c th\u00f4ng tin c\u1ea7n thuy\u1ebft minh.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">4. Ki\u1ec3m tra c\u0103n c\u1ee9 \u00e1p d\u1ee5ng: \u0111\u00fang Th\u00f4ng t\u01b0 99, \u0111\u00fang k\u1ef3 b\u00e1o c\u00e1o, \u0111\u00fang m\u1eabu.<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\">5. Ki\u1ec3m tra h\u1ed3 s\u01a1 ph\u00e1t h\u00e0nh: th\u00f4ng tin doanh nghi\u1ec7p, ng\u00e0y l\u1eadp, ch\u1eef k\u00fd v\u00e0 c\u00e1c y\u00eau c\u1ea7u li\u00ean quan tr\u01b0\u1edbc khi n\u1ed9p.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">5. C\u00e1ch n\u1ed9p thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111i\u1ec7n t\u1eed<\/h2>\n<p style=\"text-align: justify;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a b\u1ed9 BCTC, v\u00ec v\u1eady doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb v\u00e0 g\u1eedi c\u00f9ng h\u1ed3 s\u01a1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p. Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, BCTC n\u0103m c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c g\u1ed3m B01-DN, B02-DN, B03-DN, B09-DN.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i ho\u1eb7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh:<\/p>\n<ul>\n<li style=\"text-align: justify;\">B\u01b0\u1edbc 1: Ho\u00e0n thi\u1ec7n b\u1ed9 BCTC. Ki\u1ec3m tra B09-DN c\u00f9ng c\u00e1c b\u00e1o c\u00e1o li\u00ean quan, \u0111\u1eb7c bi\u1ec7t l\u00e0 s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean thuy\u1ebft minh v\u1edbi B01-DN, B02-DN, B03-DN, s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<li style=\"text-align: justify;\">B\u01b0\u1edbc 2: K\u1ebft xu\u1ea5t h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u. Chu\u1ea9n b\u1ecb c\u00e1c bi\u1ec3u m\u1eabu, t\u1ec7p d\u1eef li\u1ec7u, \u0111\u1ecbnh d\u1ea1ng h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u c\u1ee7a h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed \u0111ang s\u1eed d\u1ee5ng. C\u1ea7n ki\u1ec3m tra l\u1ea1i k\u1ef3 b\u00e1o c\u00e1o, lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 m\u1eabu B09 tr\u01b0\u1edbc khi g\u1eedi.<\/li>\n<li style=\"text-align: justify;\">B\u01b0\u1edbc 3: K\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi h\u1ed3 s\u01a1. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh, sau \u0111\u00f3 g\u1eedi b\u1ed9 BCTC qua h\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed ph\u00f9 h\u1ee3p.<\/li>\n<li style=\"text-align: justify;\">B\u01b0\u1edbc 4: Ki\u1ec3m tra tr\u1ea1ng th\u00e1i h\u1ed3 s\u01a1. Sau khi g\u1eedi, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn, tr\u1ea1ng th\u00e1i x\u1eed l\u00fd. Kh\u00f4ng n\u00ean ch\u1ec9 l\u01b0u b\u1ea3n BCTC \u0111\u00e3 g\u1eedi m\u00e0 c\u1ea7n l\u01b0u c\u1ea3 th\u00f4ng tin x\u00e1c nh\u1eadn, th\u00f4ng b\u00e1o ho\u1eb7c k\u1ebft qu\u1ea3 ti\u1ebfp nh\u1eadn \u0111\u1ec3 thu\u1eadn ti\u1ec7n tra c\u1ee9u sau n\u00e0y.<\/li>\n<li style=\"text-align: justify;\">B\u01b0\u1edbc 5: L\u01b0u tr\u1eef h\u1ed3 s\u01a1. L\u01b0u phi\u00ean b\u1ea3n BCTC v\u00e0 thuy\u1ebft minh \u0111\u00e3 g\u1eedi c\u00f9ng c\u00e1c th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed li\u00ean quan. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu n\u1ebfu doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, gi\u1ea3i tr\u00ecnh ho\u1eb7c cung c\u1ea5p h\u1ed3 s\u01a1 trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra sau n\u00e0y.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 n\u0103m t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh, kh\u00f4ng \u0111\u01a1n thu\u1ea7n d\u1ef1a v\u00e0o th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thao t\u00e1c n\u1ed9p b\u00e1o c\u00e1o. Th\u00f4ng t\u01b0 99 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y n\u00e0y. Do \u0111\u00f3, BCTC n\u0103m 2025 l\u1eadp trong n\u0103m 2026 v\u1eabn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng c\u1ee7a n\u0103m 2025.<\/p>\n<h2 style=\"text-align: justify;\">6. Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi l\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n<p style=\"text-align: justify;\">Th\u1ef1c t\u1ebf, sai s\u00f3t khi l\u1eadp thuy\u1ebft minh BCTC th\u01b0\u1eddng kh\u00f4ng n\u1eb1m \u1edf thao t\u00e1c nh\u1eadp li\u1ec7u \u0111\u01a1n thu\u1ea7n m\u00e0 xu\u1ea5t ph\u00e1t t\u1eeb d\u1eef li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t, thi\u1ebfu \u0111\u1ed1i chi\u1ebfu ho\u1eb7c \u00e1p d\u1ee5ng sai m\u1eabu.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00e1ch kh\u1eafc ph\u1ee5c<\/strong><\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 li\u1ec7u B09 kh\u00f4ng kh\u1edbp B01, B02, B03<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu ch\u00e9o tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh<\/td>\n<\/tr>\n<tr>\n<td>D\u00f9ng nh\u1ea7m m\u1eabu B09 theo quy \u0111\u1ecbnh c\u0169<\/td>\n<td>X\u00e1c \u0111\u1ecbnh \u0111\u00fang n\u0103m t\u00e0i ch\u00ednh, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/td>\n<\/tr>\n<tr>\n<td>Sao ch\u00e9p B09 c\u1ee7a n\u0103m tr\u01b0\u1edbc m\u00e0 kh\u00f4ng r\u00e0 so\u00e1t<\/td>\n<td>Ki\u1ec3m tra l\u1ea1i t\u1eebng ch\u1ec9 ti\u00eau v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>B\u1ecf s\u00f3t kho\u1ea3n m\u1ee5c ho\u1eb7c giao d\u1ecbch c\u1ea7n thuy\u1ebft minh<\/td>\n<td>R\u00e0 so\u00e1t c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 bi\u1ebfn \u0111\u1ed9ng l\u1edbn<\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb nhi\u1ec1u file Excel kh\u00e1c nhau<\/td>\n<td>Chu\u1ea9n h\u00f3a m\u1ed9t ngu\u1ed3n d\u1eef li\u1ec7u k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t<\/td>\n<\/tr>\n<tr>\n<td>Kh\u00f4ng l\u01b0u h\u1ed3 s\u01a1 sau khi n\u1ed9p \u0111i\u1ec7n t\u1eed<\/td>\n<td>L\u01b0u b\u1ea3n \u0111\u00e3 g\u1eedi, th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn<\/td>\n<\/tr>\n<tr>\n<td>\u0110i\u1ec1u ch\u1ec9nh BCTC nh\u01b0ng qu\u00ean c\u1eadp nh\u1eadt thuy\u1ebft minh<\/td>\n<td>Ki\u1ec3m tra \u0111\u1ed3ng th\u1eddi to\u00e0n b\u1ed9 b\u1ed9 BCTC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Theo y\u00eau c\u1ea7u t\u1ea1i Th\u00f4ng t\u01b0 99, th\u00f4ng tin tr\u00ean BCTC ph\u1ea3i ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd, \u0111\u1ea7y \u0111\u1ee7, kh\u00e1ch quan, kh\u00f4ng c\u00f3 sai s\u00f3t. V\u00ec v\u1eady, m\u1ee5c ti\u00eau c\u1ee7a k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 \u201cl\u1eadp \u0111\u1ee7 bi\u1ec3u m\u1eabu\u201d, m\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u c\u00f3 th\u1ec3 ki\u1ec3m tra v\u00e0 gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c.<\/p>\n<h2 style=\"text-align: justify;\">7. T\u1ed1i \u01b0u quy tr\u00ecnh l\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi AccNet ERP<\/h2>\n<p style=\"text-align: justify;\">M\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n khi\u1ebfn vi\u1ec7c l\u1eadp BCTC v\u00e0 thuy\u1ebft minh m\u1ea5t nhi\u1ec1u th\u1eddi gian l\u00e0 d\u1eef li\u1ec7u n\u1eb1m r\u1ea3i r\u00e1c \u1edf nhi\u1ec1u file Excel ho\u1eb7c nhi\u1ec1u b\u1ed9 ph\u1eadn. K\u1ebf to\u00e1n ph\u1ea3i t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3, kho, t\u00e0i s\u1ea3n, doanh thu, chi ph\u00ed r\u1ed3i m\u1edbi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. C\u00e1ch l\u00e0m n\u00e0y c\u00e0ng d\u1ec5 ph\u00e1t sinh ch\u00eanh l\u1ec7ch khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u nghi\u1ec7p v\u1ee5 ho\u1eb7c nhi\u1ec1u \u0111\u01a1n v\u1ecb.<\/p>\n<p style=\"text-align: justify;\">AccNet ERP \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n theo h\u01b0\u1edbng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1eadp trung, k\u1ebft n\u1ed1i c\u00e1c nghi\u1ec7p v\u1ee5 nh\u01b0 mua h\u00e0ng, b\u00e1n h\u00e0ng, kho, c\u00f4ng n\u1ee3, t\u00e0i s\u1ea3n v\u00e0 k\u1ebf to\u00e1n. Theo th\u00f4ng tin t\u1eeb L\u1ea1c Vi\u1ec7t, h\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb, c\u00f4ng n\u1ee3, nh\u1eadp \u2013 xu\u1ea5t \u2013 t\u1ed3n, t\u00e0i s\u1ea3n, t\u00ednh gi\u00e1 th\u00e0nh, c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n tr\u00ean c\u00f9ng m\u1ed9t n\u1ec1n t\u1ea3ng.<\/p>\n<p style=\"text-align: justify;\">Gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf vi\u1ec7c t\u1ea1o b\u00e1o c\u00e1o, m\u00e0 \u1edf kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t ngu\u1ed3n d\u1eef li\u1ec7u tr\u01b0\u1edbc khi b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh: d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c t\u1eadp trung h\u01a1n, gi\u1ea3m thao t\u00e1c nh\u1eadp l\u1ea1i, thu\u1eadn ti\u1ec7n truy xu\u1ea5t, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp B09.<\/p>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p><\/div><ul><li style=\"text-align: justify;\" data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li><li style=\"text-align: justify;\" data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li><li style=\"text-align: justify;\" data-start=\"1083\" data-end=\"1167\"><strong data-start=\"1090\" data-end=\"1167\">Khatoco \u2013 M\u1edf r\u1ed9ng g\u00f3i gi\u1ea3i ph\u00e1p AccNetC sau tri\u1ec3n khai th\u00e0nh c\u00f4ng ban \u0111\u1ea7u: <\/strong>L\u1ea1c Vi\u1ec7t \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng <strong data-start=\"1202\" data-end=\"1227\">g\u00f3i gi\u1ea3i ph\u00e1p AccNetC<\/strong> cho C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Khatoco t\u1ea1i Nha Trang theo tho\u1ea3 thu\u1eadn k\u00fd k\u1ebft ng\u00e0y 29\/07\/2014. <a id=\"formtuvan\"><\/a>Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li><\/ul><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>ACCNET ERP L\u00c0M \u0110\u01af\u1ee2C G\u00cc M\u00c0 C\u00c1C PM K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN GI\u00c1 R\u1eba KH\u00d4NG L\u00c0M \u0110\u01af\u1ee2C?<\/strong><\/span><\/p><p style=\"text-align: justify;\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 gi\u1ea3i quy\u1ebft ghi nh\u1eadn k\u1ebf to\u00e1n + b\u00e1o c\u00e1o c\u01a1 b\u1ea3n, trong khi m\u1ed9t h\u1ec7 th\u1ed1ng AccNet ERP (on-premise, customizable) gi\u1ea3i quy\u1ebft qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n doanh nghi\u1ec7p.<\/p><ul><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111a c\u00f4ng ty<\/strong><\/span><\/em>: H\u1ee3p nh\u1ea5t nhi\u1ec1u c\u00f4ng ty con; Lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9; T\u1ef1 \u0111\u1ed9ng t\u1ea1o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00f9y ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/span><\/em> theo doanh nghi\u1ec7p, c\u00f3 th\u1ec3 custom workflow theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p<\/strong><\/span><\/em>: C\u00f3 th\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u \u0111\u1ecbnh m\u1ee9c.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch to\u00e0n doanh nghi\u1ec7p<\/strong><\/span><\/em>: l\u1eadp ng\u00e2n s\u00e1ch theo ph\u00f2ng ban, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo d\u1ef1 \u00e1n, c\u1ea3nh b\u00e1o v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/span><\/em>: AccNet ERP c\u00f3 th\u1ec3 t\u00edch h\u1ee3p HRM, CRM, DMS, MES, POS, Core banking, h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>D\u1eef li\u1ec7u b\u1ea3o m\u1eadt<\/strong><\/span><\/em>: Tri\u1ec3n khai On-premise tr\u00ean server doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt do DN ki\u1ec3m so\u00e1t ho\u00e0n to\u00e0n.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/strong><\/span><\/em> v\u1edbi h\u00e0ng tri\u1ec7u ch\u1ee9ng t\u1eeb, quy tr\u00ecnh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong><\/span><\/em>: b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn, ph\u00e2n t\u00edch chi ph\u00ed, dashboard t\u00e0i ch\u00ednh.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5757393 e-con-full e-flex e-con e-child\" data-id=\"5757393\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544591 elementor-widget elementor-widget-text-editor\" data-id=\"2544591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba78556 elementor-widget elementor-widget-formidable\" data-id=\"ba78556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"formidable.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_30_container\" data-token=\"284fef939e071d252b93cdf29a8428d7\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"284fef939e071d252b93cdf29a8428d7\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM k\u1ebf to\u00e1n<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"30\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_30\" id=\"frm_hide_fields_30\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"pm-ke-toan\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_30\" name=\"frm_submit_entry_30\" value=\"ff44539650\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/46241\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_284_container\" class=\"frm_form_field form-field  frm_none_container\">\r\n\t<label for=\"g-recaptcha-response\" id=\"field_vlud4_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<div  id=\"field_vlud4\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\"><span style=\"font-size: 12px;\"><em>B\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o n\u00fat <strong>G\u1eedi y\u00eau c\u1ea7u<\/strong>, b\u1ea1n \u0111\u00e3 \u0111\u1ed3ng \u00fd v\u1edbi <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\">Ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"#formtuvan\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: lacviet.vn | accnet.vn<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p \u0111ang m\u1ea5t nhi\u1ec1u th\u1eddi gian t\u1ed5ng h\u1ee3p Excel, th\u01b0\u1eddng xuy\u00ean ph\u1ea3i ki\u1ec3m tra ch\u00e9o s\u1ed1 li\u1ec7u gi\u1eefa kho \u2013 c\u00f4ng n\u1ee3 \u2013 doanh thu \u2013 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, vi\u1ec7c chuy\u1ec3n sang h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb k\u1ebf to\u00e1n t\u1eadp trung nh\u01b0 AccNet ERP c\u00f3 th\u1ec3 gi\u00fap chu\u1ea9n h\u00f3a quy tr\u00ecnh, gi\u1ea3m \u00e1p l\u1ef1c v\u00e0o m\u1ed7i k\u1ef3 kh\u00f3a s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 b\u1ed9 ph\u1eadn c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f3 ch\u1ee9c n\u0103ng gi\u1ea3i th\u00edch, b\u1ed5 sung v\u00e0 l\u00e0m r\u00f5 c\u00e1c s\u1ed1 li\u1ec7u, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 th\u00f4ng tin quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p. Thuy\u1ebft minh BCTC th\u01b0\u1eddng g\u1ed3m th\u00f4ng tin chung v\u1ec1 doanh nghi\u1ec7p, c\u01a1 s\u1edf l\u1eadp v\u00e0 ch\u00ednh [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":46264,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[165],"tags":[100],"class_list":["post-46241","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-hoach-dinh","tag-bctc"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/46241","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=46241"}],"version-history":[{"count":4,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/46241\/revisions"}],"predecessor-version":[{"id":53075,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/46241\/revisions\/53075"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/46264"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=46241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=46241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=46241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}