{"id":54658,"date":"2026-10-09T11:11:38","date_gmt":"2026-10-09T04:11:38","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54658"},"modified":"2026-10-09T11:14:10","modified_gmt":"2026-10-09T04:14:10","slug":"bang-can-doi-ke-toan","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/bang-can-doi-ke-toan\/","title":{"rendered":"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec? K\u1ebft c\u1ea5u, m\u1eabu m\u1edbi theo Th\u00f4ng t\u01b0 99 v\u00e0 \u00fd ngh\u0129a"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n \u0111\u00f3 t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m, d\u1ef1a tr\u00ean ph\u01b0\u01a1ng tr\u00ecnh T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. T\u1eeb ng\u00e0y 01\/01\/2026, theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 t\u00ean g\u1ecdi ch\u00ednh th\u1ee9c l\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (M\u1eabu B01-DN).<\/p>\n<p style=\"text-align: justify;\">Trong b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u01b0\u1eddng l\u00e0 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c xem \u0111\u1ea7u ti\u00ean, v\u00ec ch\u1ec9 trong m\u1ed9t trang \u0111\u00e3 cho th\u1ea5y doanh nghi\u1ec7p l\u1edbn \u0111\u1ebfn \u0111\u00e2u, \u0111ang n\u1eafm gi\u1eef nh\u1eefng g\u00ec v\u00e0 \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1eb1ng ngu\u1ed3n n\u00e0o. N\u0103m 2026 l\u1ea1i l\u00e0 n\u0103m \u0111\u1eb7c bi\u1ec7t khi b\u00e1o c\u00e1o n\u00e0y \u0111\u1ed5i t\u00ean v\u00e0 c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1eabu bi\u1ec3u theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi.<\/p>\n<p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec, g\u1ed3m nh\u1eefng g\u00ec, m\u1eabu m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 99, nguy\u00ean t\u1eafc l\u1eadp, c\u00e1ch \u0111\u1ecdc t\u1ed5ng quan v\u00e0 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng t\u1eeb n\u0103m 2026.<\/p>\n<h2 style=\"text-align: justify;\">1. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec? T\u00ean g\u1ecdi m\u1edbi theo Th\u00f4ng t\u01b0 99<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u1ea7n n\u1eafm ba n\u1ed9i dung: kh\u00e1i ni\u1ec7m v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a b\u00e1o c\u00e1o, t\u00ean g\u1ecdi m\u1edbi theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026, v\u00e0 t\u00e1c d\u1ee5ng c\u1ee7a b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u0169ng nh\u01b0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00ean ngo\u00e0i. Ba ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y l\u1ea7n l\u01b0\u1ee3t l\u00e0m r\u00f5 t\u1eebng n\u1ed9i dung.<\/p>\n<h3 style=\"text-align: justify;\">1.1. Kh\u00e1i ni\u1ec7m b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ti\u1ebfng Anh l\u00e0 Balance sheet, l\u00e0 m\u1ed9t trong c\u00e1c b\u00e1o c\u00e1o b\u1eaft bu\u1ed9c c\u1ee7a b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u00e1o c\u00e1o n\u00e0y tr\u00ecnh b\u00e0y gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n doanh nghi\u1ec7p \u0111ang n\u1eafm gi\u1eef v\u00e0 c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3 cho t\u00e0i s\u1ea3n \u0111\u00f3 t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh, th\u01b0\u1eddng l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c gi\u1eefa ni\u00ean \u0111\u1ed9.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">B\u1ea3n ch\u1ea5t c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u1eb1m \u1edf t\u00ednh &#8220;c\u00e2n \u0111\u1ed1i&#8221;: t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n lu\u00f4n b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb ngu\u1ed3n v\u1ed1n. \u0110i\u1ec1u n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb nguy\u00ean l\u00fd m\u1ecdi t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i c\u00f3 ngu\u1ed3n h\u00ecnh th\u00e0nh, ho\u1eb7c t\u1eeb v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ho\u1eb7c t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho b\u00ean kh\u00e1c. V\u00ec v\u1eady, ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu lu\u00f4n \u0111\u00fang tr\u00ean m\u1ed9t b\u1ea3ng \u0111\u01b0\u1ee3c l\u1eadp ch\u00ednh x\u00e1c.<\/p>\n<p style=\"text-align: justify;\">Kh\u00e1c v\u1edbi b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3n \u00e1nh doanh thu, chi ph\u00ed trong m\u1ed9t kho\u1ea3ng th\u1eddi gian, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t &#8220;\u1ea3nh ch\u1ee5p&#8221; t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m. S\u1ed1 li\u1ec7u tr\u00ean b\u1ea3ng l\u00e0 s\u1ed1 d\u01b0 t\u00edch l\u0169y \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1eadp, kh\u00f4ng ph\u1ea3i s\u1ed1 ph\u00e1t sinh trong k\u1ef3. \u0110\u00e2y l\u00e0 l\u00fd do b\u1ea3ng lu\u00f4n c\u00f3 hai c\u1ed9t so s\u00e1nh l\u00e0 s\u1ed1 \u0111\u1ea7u n\u0103m v\u00e0 s\u1ed1 cu\u1ed1i k\u1ef3, gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc th\u1ea5y \u0111\u01b0\u1ee3c s\u1ef1 thay \u0111\u1ed5i.<\/p>\n<p style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1a tr\u00ean s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, ch\u1ee7 y\u1ebfu l\u00e0 c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 1, 2 (t\u00e0i s\u1ea3n) v\u00e0 lo\u1ea1i 3, 4 (n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu). M\u1ed7i ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3ng \u0111\u01b0\u1ee3c g\u1eafn m\u1ed9t m\u00e3 s\u1ed1 c\u1ed1 \u0111\u1ecbnh, gi\u00fap chu\u1ea9n h\u00f3a c\u00e1ch tr\u00ecnh b\u00e0y gi\u1eefa c\u00e1c doanh nghi\u1ec7p v\u00e0 thu\u1eadn ti\u1ec7n cho c\u01a1 quan qu\u1ea3n l\u00fd ti\u1ebfp nh\u1eadn, t\u1ed5ng h\u1ee3p.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec3u b\u1ea3n ch\u1ea5t &#8220;\u1ea3nh ch\u1ee5p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m&#8221; l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng. Ng\u01b0\u1eddi \u0111\u1ecdc c\u1ea7n l\u01b0u \u00fd r\u1eb1ng s\u1ed1 li\u1ec7u c\u00f3 th\u1ec3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 ch\u1ec9 sau v\u00e0i ng\u00e0y, v\u00ed d\u1ee5 khi doanh nghi\u1ec7p thanh to\u00e1n m\u1ed9t kho\u1ea3n n\u1ee3 l\u1edbn ngay sau ng\u00e0y kh\u00f3a s\u1ed5.<\/p>\n<h3 style=\"text-align: justify;\">1.2. T\u00ean g\u1ecdi &#8220;B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh&#8221; theo Th\u00f4ng t\u01b0 99\/2025 v\u00e0 Th\u00f4ng t\u01b0 133\/2016<\/h3>\n<p style=\"text-align: justify;\">T\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ng\u00e0y 01\/01\/2026, theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p \u00e1p d\u1ee5ng <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Circular-99-2025-TT-BTC-2025-corporate-accounting-guidelines-680753.aspx\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a> s\u1eed d\u1ee5ng &#8220;B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh&#8221; M\u1eabu s\u1ed1 B01-DN thay cho B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. C\u00e1c m\u1eabu b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c IV c\u1ee7a th\u00f4ng t\u01b0. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i v\u1ec1 t\u00ean g\u1ecdi, c\u00f2n b\u1ea3n ch\u1ea5t b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m v\u1eabn gi\u1eef nguy\u00ean.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c \u0111\u1ed5i t\u00ean gi\u00fap th\u1ed1ng nh\u1ea5t thu\u1eadt ng\u1eef v\u1edbi chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf, n\u01a1i b\u00e1o c\u00e1o n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 &#8220;Statement of financial position&#8221;. C\u00e1ch g\u1ecdi m\u1edbi c\u0169ng ph\u1ea3n \u00e1nh \u0111\u00fang h\u01a1n m\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o: tr\u00ecnh b\u00e0y t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, ch\u1ee9 kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t b\u1ea3ng &#8220;c\u00e2n \u0111\u1ed1i&#8221; s\u1ed1 li\u1ec7u.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, b\u00e1o c\u00e1o n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 &#8220;B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh&#8221; t\u1eeb tr\u01b0\u1edbc, v\u1edbi c\u00e1c m\u1eabu d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba nh\u01b0 B01a-DNN, B01b-DNN. T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p SMEs c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 ho\u1eb7c chuy\u1ec3n sang Th\u00f4ng t\u01b0 99 t\u00f9y nhu c\u1ea7u qu\u1ea3n l\u00fd.<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf, c\u1ee5m t\u1eeb &#8220;b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n&#8221; v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ea5t ph\u1ed5 bi\u1ebfn trong giao ti\u1ebfp, \u0111\u00e0o t\u1ea1o, t\u00ecm ki\u1ebfm th\u00f4ng tin. V\u00ec v\u1eady, trong b\u00e0i vi\u1ebft n\u00e0y v\u00e0 trong c\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y, hai t\u00ean g\u1ecdi c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1ed9t. Khi l\u1eadp h\u1ed3 s\u01a1 n\u1ed9p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p n\u00ean d\u00f9ng \u0111\u00fang t\u00ean g\u1ecdi theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng \u0111\u1ec3 tr\u00e1nh b\u1ecb y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t l\u01b0u \u00fd cho k\u1ebf to\u00e1n: khi sao ch\u00e9p m\u1eabu thuy\u1ebft minh ho\u1eb7c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n t\u1eeb n\u0103m tr\u01b0\u1edbc, c\u1ea7n s\u1eeda c\u00e1c c\u1ee5m &#8220;B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n&#8221; v\u00e0 &#8220;theo Th\u00f4ng t\u01b0 200&#8221; th\u00e0nh t\u00ean g\u1ecdi v\u00e0 c\u0103n c\u1ee9 m\u1edbi n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n sang Th\u00f4ng t\u01b0 99.<\/p>\n<h3 style=\"text-align: justify;\">1.3. T\u00e1c d\u1ee5ng c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 t\u00e1c d\u1ee5ng v\u1edbi nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p \u0111\u1ebfn c\u00e1c b\u00ean b\u00ean ngo\u00e0i nh\u01b0 ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0, c\u01a1 quan qu\u1ea3n l\u00fd. M\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng khai th\u00e1c b\u00e1o c\u00e1o theo g\u00f3c \u0111\u1ed9 ri\u00eang, nh\u01b0ng \u0111\u1ec1u d\u1ef1a v\u00e0o kh\u1ea3 n\u0103ng c\u1ee7a b\u00e1o c\u00e1o trong vi\u1ec7c ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1edbi ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u00fap \u0111\u00e1nh gi\u00e1 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n c\u00f3 h\u1ee3p l\u00fd kh\u00f4ng, v\u1ed1n \u0111ang b\u1ecb \u0111\u1ecdng \u1edf \u0111\u00e2u, kh\u1ea3 n\u0103ng thanh to\u00e1n ra sao. T\u1eeb \u0111\u00f3, l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ec3 ra c\u00e1c quy\u1ebft \u0111\u1ecbnh nh\u01b0 \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch b\u00e1n ch\u1ecbu, k\u1ebf ho\u1ea1ch t\u1ed3n kho, vay th\u00eam v\u1ed1n hay huy \u0111\u1ed9ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li aria-level=\"1\">V\u1edbi ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 v\u00e0 m\u1ee9c \u0111\u1ed9 an to\u00e0n t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi c\u1ea5p t\u00edn d\u1ee5ng. C\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n so v\u1edbi n\u1ee3 ng\u1eafn h\u1ea1n hay n\u1ee3 ph\u1ea3i tr\u1ea3 so v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m \u0111i\u1ec1u ki\u1ec7n trong h\u1ee3p \u0111\u1ed3ng vay.<\/li>\n<li aria-level=\"1\">V\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u00fap \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch, m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng \u0111\u00f2n b\u1ea9y, kh\u1ea3 n\u0103ng t\u0103ng tr\u01b0\u1edfng b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p. V\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc nh\u01b0 c\u01a1 quan thu\u1ebf, th\u1ed1ng k\u00ea, b\u00e1o c\u00e1o n\u00e0y l\u00e0 ngu\u1ed3n th\u00f4ng tin \u0111\u1ec3 gi\u00e1m s\u00e1t, th\u1ed1ng k\u00ea v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ch\u00ednh v\u00ec c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi s\u1eed d\u1ee5ng nh\u01b0 v\u1eady, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu th\u1ed1ng nh\u1ea5t, nguy\u00ean t\u1eafc ch\u1eb7t ch\u1ebd, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf c\u00e1c ph\u1ea7n ti\u1ebfp theo.<\/p>\n<h2 style=\"text-align: justify;\">2. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n<p style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n g\u1ed3m hai ph\u1ea7n l\u1edbn: ph\u1ea7n T\u00e0i s\u1ea3n v\u00e0 ph\u1ea7n Ngu\u1ed3n v\u1ed1n, \u0111\u01b0\u1ee3c li\u00ean k\u1ebft b\u1edfi ph\u01b0\u01a1ng tr\u00ecnh T\u1ed5ng t\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. M\u1ed7i ph\u1ea7n l\u1ea1i chia th\u00e0nh c\u00e1c nh\u00f3m ch\u1ec9 ti\u00eau theo t\u00ednh ch\u1ea5t ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n ho\u1eb7c theo ngu\u1ed3n h\u00ecnh th\u00e0nh. Hai m\u1ee5c d\u01b0\u1edbi \u0111\u00e2y gi\u1edbi thi\u1ec7u t\u1ed5ng quan t\u1eebng ph\u1ea7n; \u00fd ngh\u0129a chi ti\u1ebft t\u1eebng ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i h\u01b0\u1edbng d\u1eabn \u0111\u1ecdc b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n<h3 style=\"text-align: justify;\">2.1. Ph\u1ea7n t\u00e0i s\u1ea3n<\/h3>\n<p style=\"text-align: justify;\">Ph\u1ea7n t\u00e0i s\u1ea3n ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n doanh nghi\u1ec7p \u0111ang qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o. C\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n, g\u1ed3m hai nh\u00f3m l\u1edbn l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n (m\u00e3 s\u1ed1 100) v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n (m\u00e3 s\u1ed1 200).<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n d\u1ef1 ki\u1ebfn thu h\u1ed3i, s\u1eed d\u1ee5ng ho\u1eb7c chuy\u1ec3n th\u00e0nh ti\u1ec1n trong v\u00f2ng 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng. Nh\u00f3m n\u00e0y th\u01b0\u1eddng g\u1ed3m ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c. Theo Fast, m\u1eabu theo Th\u00f4ng t\u01b0 99 c\u00f2n c\u00f3 ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n sinh h\u1ecdc ng\u1eafn h\u1ea1n, ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef, s\u1eed d\u1ee5ng trong th\u1eddi gian d\u00e0i h\u01a1n 12 th\u00e1ng. Nh\u00f3m n\u00e0y g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, v\u00f4 h\u00ecnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, t\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u00ec \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n. Theo t\u00e0i li\u1ec7u t\u00f3m t\u1eaft c\u1ee7a KPMG, Th\u00f4ng t\u01b0 99 l\u00e0m r\u00f5 h\u01a1n ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, gi\u00fap vi\u1ec7c tr\u00ecnh b\u00e0y th\u1ed1ng nh\u1ea5t h\u01a1n gi\u1eefa c\u00e1c doanh nghi\u1ec7p.<\/p>\n<table>\n<thead>\n<tr>\n<th>Nh\u00f3m<\/th>\n<th>M\u00e3 s\u1ed1<\/th>\n<th>V\u00ed d\u1ee5 kho\u1ea3n m\u1ee5c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/td>\n<td>100<\/td>\n<td>Ti\u1ec1n, ph\u1ea3i thu ng\u1eafn h\u1ea1n, h\u00e0ng t\u1ed3n kho<\/td>\n<\/tr>\n<tr>\n<td>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/td>\n<td>200<\/td>\n<td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n b\u1eb1ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u1ed9ng t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n. Con s\u1ed1 n\u00e0y ph\u1ea3n \u00e1nh quy m\u00f4 ngu\u1ed3n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh t\u1ef7 tr\u1ecdng c\u00e1c kho\u1ea3n m\u1ee5c khi ph\u00e2n t\u00edch.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Ph\u1ea7n ngu\u1ed3n v\u1ed1n<\/h3>\n<p style=\"text-align: justify;\">Ph\u1ea7n ngu\u1ed3n v\u1ed1n ph\u1ea3n \u00e1nh c\u00e1c ngu\u1ed3n h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m hai nh\u00f3m l\u1edbn l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 (m\u00e3 s\u1ed1 300) v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (m\u00e3 s\u1ed1 400). Nh\u00ecn v\u00e0o ph\u1ea7n n\u00e0y, ng\u01b0\u1eddi \u0111\u1ecdc bi\u1ebft \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n \u0111i vay, chi\u1ebfm d\u1ee5ng c\u1ee7a \u0111\u1ed1i t\u00e1c hay b\u1eb1ng v\u1ed1n c\u1ee7a ch\u00ednh ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 ph\u1ea3i tr\u1ea3 g\u1ed3m n\u1ee3 ng\u1eafn h\u1ea1n\/n\u1ee3 d\u00e0i h\u1ea1n. N\u1ee3 ng\u1eafn h\u1ea1n l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thanh to\u00e1n trong v\u00f2ng 12 th\u00e1ng nh\u01b0 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc, thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, vay ng\u1eafn h\u1ea1n. N\u1ee3 d\u00e0i h\u1ea1n l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thanh to\u00e1n sau 12 th\u00e1ng nh\u01b0 vay d\u00e0i h\u1ea1n, tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c.<\/li>\n<li aria-level=\"1\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 ph\u1ea7n t\u00e0i s\u1ea3n thu\u1ed9c v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu sau khi tr\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3. Nh\u00f3m n\u00e0y g\u1ed3m v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00e0ng l\u1edbn so v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3, doanh nghi\u1ec7p c\u00e0ng \u00edt ph\u1ee5 thu\u1ed9c v\u00e0o ch\u1ee7 n\u1ee3 v\u00e0 kh\u1ea3 n\u0103ng ch\u1ed1ng ch\u1ecbu r\u1ee7i ro c\u00e0ng cao.<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Nh\u00f3m<\/th>\n<th>M\u00e3 s\u1ed1<\/th>\n<th>V\u00ed d\u1ee5 kho\u1ea3n m\u1ee5c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>N\u1ee3 ph\u1ea3i tr\u1ea3<\/td>\n<td>300<\/td>\n<td>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, vay ng\u1eafn h\u1ea1n, vay d\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<td>400<\/td>\n<td>V\u1ed1n g\u00f3p, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n b\u1eb1ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ed9ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 lu\u00f4n b\u1eb1ng t\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n. N\u1ebfu hai t\u1ed5ng n\u00e0y l\u1ec7ch nhau, b\u1ea3ng \u0111\u00e3 b\u1ecb l\u1eadp sai c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p l\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n bao g\u1ed3m nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0o. V\u1ec1 nguy\u00ean t\u1eafc, b\u1ea3ng \u0111\u01b0\u1ee3c l\u1eadp t\u1eeb s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n thu\u1ed9c b\u1ea3ng (lo\u1ea1i 1 \u0111\u1ebfn lo\u1ea1i 4); c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed (lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9) kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 n\u00ean kh\u00f4ng xu\u1ea5t hi\u1ec7n tr\u1ef1c ti\u1ebfp, m\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a ch\u00fang \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh qua ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec3u c\u1ea5u tr\u00fac hai ph\u1ea7n r\u1ed3i, ph\u1ea7n ti\u1ebfp theo gi\u1edbi thi\u1ec7u c\u00e1c m\u1eabu bi\u1ec3u c\u1ee5 th\u1ec3 \u0111ang \u00e1p d\u1ee5ng.<\/p>\n<h2 style=\"text-align: justify;\">3. M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u1edbi nh\u1ea5t<\/h2>\n<p style=\"text-align: justify;\">M\u1eabu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ee5 thu\u1ed9c v\u00e0o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 k\u1ef3 b\u00e1o c\u00e1o. T\u1eeb n\u0103m 2026, c\u00f3 m\u1ed9t s\u1ed1 m\u1eabu c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u1ec3 ch\u1ecdn \u0111\u00fang.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, m\u1eabu s\u1eed d\u1ee5ng cho b\u00e1o c\u00e1o n\u0103m l\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh M\u1eabu s\u1ed1 B01-DN, h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c IV c\u1ee7a th\u00f4ng t\u01b0. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u00e1nh l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 nh\u01b0ng ph\u1ea3i gi\u1eef nguy\u00ean m\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m linh ho\u1ea1t m\u1edbi gi\u00fap b\u00e1o c\u00e1o g\u1ecdn h\u01a1n v\u1edbi doanh nghi\u1ec7p c\u00f3 \u00edt lo\u1ea1i t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, nh\u01b0 \u0111ang gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, Th\u00f4ng t\u01b0 99 c\u00f3 m\u1eabu ri\u00eang k\u00fd hi\u1ec7u B01-DNKLT. M\u1eabu n\u00e0y ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean c\u01a1 s\u1edf gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i, thanh to\u00e1n thay v\u00ec gi\u1ea3 \u0111\u1ecbnh doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng (n\u1ed9i dung h\u01b0\u1edbng d\u1eabn l\u1eadp m\u1eabu B01-DNKLT t\u1ea1i Ph\u1ee5 l\u1ee5c IV Th\u00f4ng t\u01b0 99\/2025\/TT-BTC).<\/p>\n<p style=\"text-align: justify;\">V\u1edbi b\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9, Th\u00f4ng t\u01b0 99 c\u00f3 m\u1eabu d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 B01a-DN v\u00e0 d\u1ea1ng t\u00f3m l\u01b0\u1ee3c B01b-DN. Chi ti\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, c\u00e1ch l\u1eadp b\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i vi\u1ebft v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, m\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh l\u00e0 c\u00e1c m\u1eabu d\u00e0nh ri\u00eang cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba nh\u01b0 B01a-DNN ho\u1eb7c B01b-DNN. Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 58\/2026\/TT-BTC t\u1eeb 01\/07\/2026 v\u1edbi m\u1eabu bi\u1ec3u \u0111\u01a1n gi\u1ea3n h\u01a1n.<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0110\u1ed1i t\u01b0\u1ee3ng<\/th>\n<th>M\u1eabu<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Doanh nghi\u1ec7p theo TT 99, ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/td>\n<td>B01-DN<\/td>\n<\/tr>\n<tr>\n<td>Doanh nghi\u1ec7p theo TT 99, kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/td>\n<td>B01-DNKLT<\/td>\n<\/tr>\n<tr>\n<td>B\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9 theo TT99<\/td>\n<td>B01a-DN (\u0111\u1ea7y \u0111\u1ee7), B01b-DN (t\u00f3m l\u01b0\u1ee3c)<\/td>\n<\/tr>\n<tr>\n<td>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo TT 133<\/td>\n<td>B01a-DNN, B01b-DNN<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi ch\u1ecdn m\u1eabu, k\u1ebf to\u00e1n n\u00ean x\u00e1c \u0111\u1ecbnh r\u00f5 ba y\u1ebfu t\u1ed1: ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng, doanh nghi\u1ec7p c\u00f3 \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c hay kh\u00f4ng, k\u1ef3 b\u00e1o c\u00e1o l\u00e0 n\u0103m hay gi\u1eefa ni\u00ean \u0111\u1ed9. Ch\u1ecdn nh\u1ea7m m\u1eabu c\u00f3 th\u1ec3 khi\u1ebfn b\u00e1o c\u00e1o b\u1ecb c\u01a1 quan ti\u1ebfp nh\u1eadn y\u00eau c\u1ea7u l\u1eadp l\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea3i m\u1eabu \u0111\u1ea7y \u0111\u1ee7 trong ph\u1ee5 l\u1ee5c c\u1ee7a Th\u00f4ng t\u01b0 99 tr\u00ean c\u00e1c c\u1ed5ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt ch\u00ednh th\u1ee9c. B\u1ea1n c\u0169ng c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i <a href=\"https:\/\/lacviet.vn\/mau-bao-cao-tai-chinh\/\">m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 c\u00e1c m\u1eabu trong b\u1ed9 b\u00e1o c\u00e1o.<\/p>\n<h2 style=\"text-align: justify;\">4. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3, vi\u1ec7c l\u1eadp tr\u00ecnh b\u00e0y ph\u1ea3i tu\u00e2n theo c\u00e1c nguy\u00ean t\u1eafc chung c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. Ph\u1ea7n n\u00e0y gi\u1edbi thi\u1ec7u t\u1ed5ng quan nh\u1eefng nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i; c\u00e1c b\u01b0\u1edbc l\u1eadp chi ti\u1ebft, c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u t\u1eebng ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn trong b\u00e0i vi\u1ebft v\u1ec1 c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nguy\u00ean t\u1eafc th\u1ee9 nh\u1ea5t l\u00e0 ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n. T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u00e1ch bi\u1ec7t th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, c\u0103n c\u1ee9 v\u00e0o th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c thanh to\u00e1n trong v\u00f2ng 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng. Th\u00f4ng t\u01b0 99 l\u00e0m r\u00f5 h\u01a1n ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i n\u00e0y, gi\u00fap vi\u1ec7c tr\u00ecnh b\u00e0y th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Nguy\u00ean t\u1eafc th\u1ee9 hai l\u00e0 kh\u00f4ng b\u00f9 tr\u1eeb. T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi nhau tr\u00ean b\u00e1o c\u00e1o, tr\u1eeb khi chu\u1ea9n m\u1ef1c cho ph\u00e9p. V\u00ed d\u1ee5, kho\u1ea3n ph\u1ea3i thu &#8211; ph\u1ea3i tr\u1ea3 v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u00e1c v\u1eabn ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang \u1edf hai ph\u00eda, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh. Nguy\u00ean t\u1eafc n\u00e0y gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc th\u1ea5y \u0111\u1ea7y \u0111\u1ee7 quy m\u00f4 c\u1ee7a t\u1eebng ngh\u0129a v\u1ee5, quy\u1ec1n l\u1ee3i.<\/li>\n<li aria-level=\"1\">Nguy\u00ean t\u1eafc th\u1ee9 ba l\u00e0 nh\u1ea5t qu\u00e1n, c\u00f3 s\u1ed1 li\u1ec7u so s\u00e1nh. C\u00e1ch tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ph\u1ea3i nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3; b\u1ea3ng ph\u1ea3i c\u00f3 s\u1ed1 li\u1ec7u so s\u00e1nh c\u1ee7a k\u1ef3 tr\u01b0\u1edbc. Khi thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c ph\u00e2n lo\u1ea1i l\u1ea1i, c\u1ea7n tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh thuy\u1ebft minh r\u00f5.<\/li>\n<li aria-level=\"1\">Nguy\u00ean t\u1eafc th\u1ee9 t\u01b0 l\u00e0 c\u0103n c\u1ee9 s\u1ed1 li\u1ec7u \u0111\u00e3 kh\u00f3a s\u1ed5. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp t\u1eeb s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n sau khi \u0111\u00e3 ho\u00e0n t\u1ea5t k\u1ebft chuy\u1ec3n, \u0111\u1ed1i chi\u1ebfu, kh\u00f3a s\u1ed5, k\u1ebft h\u1ee3p v\u1edbi b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n k\u1ef3 tr\u01b0\u1edbc. L\u1eadp b\u00e1o c\u00e1o khi s\u1ed5 s\u00e1ch ch\u01b0a kh\u00f3a l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch, ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc th\u1ee9 n\u0103m l\u00e0 tr\u00ecnh b\u00e0y theo \u0111\u00fang m\u1eabu, m\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau. Theo Th\u00f4ng t\u01b0 99, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u nh\u01b0ng ph\u1ea3i gi\u1eef nguy\u00ean m\u00e3 s\u1ed1, \u0111\u1ec3 c\u01a1 quan ti\u1ebfp nh\u1eadn v\u00e0 ng\u01b0\u1eddi \u0111\u1ecdc c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu th\u1ed1ng nh\u1ea5t.<\/p>\n<p style=\"text-align: justify;\">Tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nguy\u00ean t\u1eafc n\u00e0y l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u1edbi c\u1ea3 ng\u01b0\u1eddi \u0111\u1ecdc trong v\u00e0 ngo\u00e0i doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\">5. C\u00e1ch \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o n\u00e0y<\/h2>\n<p style=\"text-align: justify;\">L\u1eadp \u0111\u00fang ch\u1ec9 l\u00e0 m\u1ed9t n\u1eeda gi\u00e1 tr\u1ecb c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n; n\u1eeda c\u00f2n l\u1ea1i n\u1eb1m \u1edf vi\u1ec7c \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch \u0111\u1ec3 r\u00fat ra th\u00f4ng tin ph\u1ee5c v\u1ee5 ra quy\u1ebft \u0111\u1ecbnh. Ph\u1ea7n n\u00e0y gi\u1edbi thi\u1ec7u t\u1ed5ng quan c\u00e1ch ti\u1ebfp c\u1eadn, c\u00f2n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t tr\u00ecnh b\u00e0y trong c\u00e1c b\u00e0i vi\u1ebft chuy\u00ean s\u00e2u v\u1ec1 \u0111\u1ecdc b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1ec1 \u0111\u1ecdc b\u00e1o c\u00e1o, ng\u01b0\u1eddi \u0111\u1ecdc n\u00ean \u0111i theo tr\u00ecnh t\u1ef1 t\u1eeb t\u1ed5ng quan \u0111\u1ebfn chi ti\u1ebft. \u0110\u1ea7u ti\u00ean l\u00e0 n\u1eafm th\u00f4ng tin chung nh\u01b0 ng\u00e0nh ngh\u1ec1, k\u1ef3 b\u00e1o c\u00e1o, \u0111\u01a1n v\u1ecb t\u00ednh, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng. Ti\u1ebfp theo l\u00e0 \u0111\u1ecdc b\u1ed1n con s\u1ed1 l\u1edbn: t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, \u0111\u1ec3 th\u1ea5y quy m\u00f4 c\u01a1 c\u1ea5u. Sau \u0111\u00f3 so s\u00e1nh s\u1ed1 cu\u1ed1i k\u1ef3 v\u1edbi s\u1ed1 \u0111\u1ea7u n\u0103m \u0111\u1ec3 th\u1ea5y bi\u1ebfn \u0111\u1ed9ng, cu\u1ed1i c\u00f9ng k\u1ebft n\u1ed1i v\u1edbi b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, thuy\u1ebft minh \u0111\u1ec3 ki\u1ec3m ch\u1ee9ng.<\/li>\n<li aria-level=\"1\">V\u1ec1 ph\u00e2n t\u00edch, ba ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn l\u00e0 ph\u00e2n t\u00edch theo chi\u1ec1u ngang, theo chi\u1ec1u d\u1ecdc v\u00e0 qua ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh. Ph\u00e2n t\u00edch chi\u1ec1u ngang so s\u00e1nh c\u00f9ng m\u1ed9t kho\u1ea3n m\u1ee5c qua c\u00e1c k\u1ef3 \u0111\u1ec3 th\u1ea5y xu h\u01b0\u1edbng. Ph\u00e2n t\u00edch chi\u1ec1u d\u1ecdc t\u00ednh t\u1ef7 tr\u1ecdng t\u1eebng kho\u1ea3n m\u1ee5c tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n ho\u1eb7c t\u1ed5ng ngu\u1ed3n v\u1ed1n \u0111\u1ec3 th\u1ea5y c\u01a1 c\u1ea5u. Ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1 d\u00f9ng c\u00e1c t\u1ef7 l\u1ec7 nh\u01b0 kh\u1ea3 n\u0103ng thanh to\u00e1n hi\u1ec7n h\u00e0nh, h\u1ec7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1c kh\u00eda c\u1ea1nh c\u1ee5 th\u1ec3.<\/li>\n<li aria-level=\"1\">Khi \u0111\u1ecdc ph\u00e2n t\u00edch, c\u1ea7n \u0111\u1eb7t s\u1ed1 li\u1ec7u trong b\u1ed1i c\u1ea3nh ng\u00e0nh. C\u01a1 c\u1ea5u t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 r\u1ea5t kh\u00e1c nhau, n\u00ean kh\u00f4ng c\u00f3 m\u1ed9t &#8220;chu\u1ea9n&#8221; chung. C\u00e1ch so s\u00e1nh h\u1ee3p l\u00fd nh\u1ea5t l\u00e0 so v\u1edbi ch\u00ednh doanh nghi\u1ec7p qua nhi\u1ec1u k\u1ef3 v\u00e0 v\u1edbi doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u0103m 2026 c\u00f2n c\u00f3 th\u00eam m\u1ed9t l\u01b0u \u00fd ri\u00eang: v\u00ec l\u00e0 n\u0103m \u0111\u1ea7u \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99, m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i so v\u1edbi b\u00e1o c\u00e1o l\u1eadp theo Th\u00f4ng t\u01b0 200. Khi so s\u00e1nh, ng\u01b0\u1eddi \u0111\u1ecdc n\u00ean \u0111\u1ecdc thuy\u1ebft minh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi \u0111\u1ec3 tr\u00e1nh k\u1ebft lu\u1eadn sai v\u1ec1 bi\u1ebfn \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ecdc v\u00e0 ph\u00e2n t\u00edch t\u1ed1t gi\u00fap bi\u1ebfn b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1eeb m\u1ed9t b\u00e1o c\u00e1o tu\u00e2n th\u1ee7 th\u00e0nh c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb th\u1ef1c s\u1ef1. B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i <a href=\"https:\/\/lacviet.vn\/cach-doc-bao-cao-tai-chinh\/\">c\u00e1ch \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> \u0111\u1ec3 c\u00f3 g\u00f3c nh\u00ecn tr\u00ean to\u00e0n b\u1ed9 b\u00e1o c\u00e1o.<\/p>\n<h2 style=\"text-align: justify;\">6. Nh\u1eefng thay \u0111\u1ed5i c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1eeb n\u0103m 2026<\/h2>\n<p style=\"text-align: justify;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u thay \u0111\u1ed5i l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n trong h\u01a1n m\u1ed9t th\u1eadp k\u1ef7, khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. N\u1eafm r\u00f5 c\u00e1c thay \u0111\u1ed5i gi\u00fap k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o \u0111\u00fang v\u00e0 ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u \u0111\u00fang s\u1ed1 li\u1ec7u n\u0103m \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 m\u1edbi.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thay \u0111\u1ed5i th\u1ee9 nh\u1ea5t l\u00e0 t\u00ean g\u1ecdi. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (M\u1eabu B01-DN) \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 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, B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">Thay \u0111\u1ed5i th\u1ee9 hai l\u00e0 t\u00ednh linh ho\u1ea1t trong tr\u00ecnh b\u00e0y. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u, \u0111\u00e1nh l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c nh\u01b0ng gi\u1eef nguy\u00ean m\u00e3 s\u1ed1. \u0110i\u1ec1u n\u00e0y gi\u00fap b\u00e1o c\u00e1o g\u1ecdn h\u01a1n, nh\u01b0ng c\u0169ng \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi \u0111\u1ecdc d\u1ef1a v\u00e0o m\u00e3 s\u1ed1 thay v\u00ec s\u1ed1 th\u1ee9 t\u1ef1 khi so s\u00e1nh gi\u1eefa c\u00e1c doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Thay \u0111\u1ed5i th\u1ee9 ba l\u00e0 b\u1ed5 sung ch\u1ec9 ti\u00eau, m\u1eabu m\u1edbi. M\u1eabu theo Th\u00f4ng t\u01b0 99 b\u1ed5 sung ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n sinh h\u1ecdc, h\u01b0\u1edbng t\u1edbi ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, v\u00e0 c\u00f3 m\u1eabu ri\u00eang B01-DNKLT cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. Ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n c\u0169ng \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 h\u01a1n.<\/li>\n<li aria-level=\"1\">Thay \u0111\u1ed5i th\u1ee9 t\u01b0 l\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n l\u00e0m n\u1ec1n t\u1ea3ng cho c\u00e1c ch\u1ec9 ti\u00eau. Ph\u1ea7n l\u1edbn s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n gi\u1eef nguy\u00ean, nh\u01b0ng m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean, ch\u1eb3ng h\u1ea1n t\u00e0i kho\u1ea3n 242 th\u00e0nh &#8220;Chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5&#8221;, t\u00e0i kho\u1ea3n 112 th\u00e0nh &#8220;Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n&#8221;; m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c b\u1ed5 sung ho\u1eb7c b\u1ecf. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99 khi chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0, Ph\u1ee5 l\u1ee5c IV khi l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, m\u00e3 s\u1ed1 chi ti\u1ebft c\u1ee7a m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau c\u00f3 th\u1ec3 kh\u00e1c so v\u1edbi m\u1eabu c\u0169, v\u00ec v\u1eady kh\u00f4ng n\u00ean t\u00e1i s\u1eed d\u1ee5ng b\u1ea3ng \u00e1nh x\u1ea1 ch\u1ec9 ti\u00eau \u2013 t\u00e0i kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 200 m\u00e0 ch\u01b0a ki\u1ec3m tra l\u1ea1i (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: b\u1ea3ng so s\u00e1nh chi ti\u1ebft m\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau B01-DN gi\u1eefa Th\u00f4ng t\u01b0 99 v\u00e0 Th\u00f4ng t\u01b0 200). Chi ti\u1ebft c\u00e1c \u0111i\u1ec3m kh\u00e1c nhau gi\u1eefa hai th\u00f4ng t\u01b0 c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i <a href=\"https:\/\/lacviet.vn\/so-sanh-thong-tu-99-2025-tt-btc-va-thong-tu-200\/\">so s\u00e1nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 200<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n<h2 style=\"text-align: justify;\">7. L\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ef1 \u0111\u1ed9ng b\u1eb1ng ph\u1ea7n m\u1ec1m<\/h2>\n<p style=\"text-align: justify;\">L\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ee7 c\u00f4ng \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1ed1 d\u01b0 t\u1eeb h\u00e0ng tr\u0103m t\u00e0i kho\u1ea3n, \u00e1nh x\u1ea1 v\u00e0o \u0111\u00fang ch\u1ec9 ti\u00eau, ki\u1ec3m tra t\u00ednh c\u00e2n \u0111\u1ed1i v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c b\u00e1o c\u00e1o kh\u00e1c. N\u0103m 2026, c\u00f4ng vi\u1ec7c n\u00e0y c\u00f2n ph\u1ee9c t\u1ea1p h\u01a1n khi ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang m\u1eabu m\u1edbi theo Th\u00f4ng t\u01b0 99 trong khi v\u1eabn c\u1ea7n s\u1ed1 li\u1ec7u so s\u00e1nh l\u1eadp theo m\u1eabu c\u0169.<\/p>\n<p style=\"text-align: justify;\">Kh\u00f3 kh\u0103n ph\u1ed5 bi\u1ebfn nh\u1ea5t khi l\u00e0m th\u1ee7 c\u00f4ng l\u00e0 sai s\u00f3t \u00e1nh x\u1ea1: m\u1ed9t t\u00e0i kho\u1ea3n b\u1ecb l\u1ea5y nh\u1ea7m ch\u1ec9 ti\u00eau, ho\u1eb7c m\u1ed9t t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 l\u01b0\u1ee1ng t\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e1ch \u0111\u00fang gi\u1eefa ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3, khi\u1ebfn b\u1ea3ng kh\u00f4ng c\u00e2n. Kh\u00f3 kh\u0103n th\u1ee9 hai l\u00e0 th\u1eddi gian: m\u1ed7i l\u1ea7n c\u00f3 b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh sau ki\u1ec3m to\u00e1n, to\u00e0n b\u1ed9 b\u00e1o c\u00e1o ph\u1ea3i l\u1eadp l\u1ea1i. V\u1edbi doanh nghi\u1ec7p nhi\u1ec1u chi nh\u00e1nh, vi\u1ec7c gom s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f2n k\u00e9o d\u00e0i th\u00eam nhi\u1ec1u ng\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00fap gi\u1ea3i quy\u1ebft c\u00e1c kh\u00f3 kh\u0103n n\u00e0y b\u1eb1ng c\u00e1ch t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 d\u01b0 v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o theo m\u1eabu \u0111\u00e3 thi\u1ebft l\u1eadp. Ph\u1ea7n m\u1ec1m <a href=\"https:\/\/lacviet.vn\/gioi-thieu-phan-mem-ke-toan-accnet-erp\/\">AccNet ERP<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n th\u01b0\u1eddng xuy\u00ean, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u nhi\u1ec1u chi nh\u00e1nh, nhi\u1ec1u c\u00f4ng ty tr\u00ean c\u00f9ng m\u1ed9t n\u1ec1n t\u1ea3ng.<\/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 fetchpriority=\"high\" 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>\n<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>\n<\/div>\n<ul>\n<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>\n<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>\n<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>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong><br><\/strong><\/span><\/p><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>\n<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>\n<ul>\n<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>\n<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>\n<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>\n<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>\n<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>\n<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>\n<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>\n<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>\n<\/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=\"ce9f3ef68fe7c3b00ca8ff9c866e4ad3\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"ce9f3ef68fe7c3b00ca8ff9c866e4ad3\">\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=\"5fa1dbbb8a\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/54658\" \/><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_355_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_lkzwk\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\n\t\n\t\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\">\n<div style=\"margin: 15px 0;\"><label style=\"display: flex; align-items: flex-start; gap: 8px; cursor: pointer; font-size: 14px; line-height: 1.5;\"><br \/>\n<input style=\"width: 14px; height: 14px; margin: 3px 0 0 0; flex-shrink: 0;\" name=\"privacy_policy\" required=\"\" type=\"checkbox\" value=\"1\" \/><br \/>\n<span style=\"font-size: 13px;\"><em>T\u00f4i \u0111\u1ed3ng \u00fd cho L\u1ea1c Vi\u1ec7t thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 li\u00ean h\u1ec7, t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u v\u00e0 theo <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Ch\u00ednh s\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><br \/>\n<\/label><\/div>\n<\/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 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;\">\u1ede t\u1ea7ng ph\u00e2n t\u00edch, <a href=\"https:\/\/lacviet.vn\/lv-financial-ai-agent-cong-cu-ai-phan-tich-bao-cao-tai-chinh\/\">LV Financial AI Agent<\/a> gi\u00fap t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p, ph\u00e2n t\u00edch tr\u1ef1c quan h\u00f3a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh. Theo gi\u1edbi thi\u1ec7u c\u1ee7a L\u1ea1c Vi\u1ec7t, c\u00f4ng c\u1ee5 c\u00f3 th\u1ec3 t\u1ea1o c\u00e1c b\u00e1o c\u00e1o nh\u01b0 b\u1ea3ng c\u00e2n \u0111\u1ed1i, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, chuy\u1ec3n ch\u1ec9 s\u1ed1 ph\u1ee9c t\u1ea1p th\u00e0nh dashboard tr\u1ef1c quan, \u0111\u01b0a ra c\u1ea3nh b\u00e1o s\u1edbm r\u1ee7i ro t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Khi k\u1ebft h\u1ee3p hai l\u1edbp c\u00f4ng c\u1ee5, k\u1ebf to\u00e1n gi\u1ea3m \u0111\u01b0\u1ee3c th\u1eddi gian l\u1eadp b\u00e1o c\u00e1o, c\u00f2n ban l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u01b0\u1eddng xuy\u00ean thay v\u00ec ch\u1ec9 nh\u00ecn v\u00e0o b\u00e1o c\u00e1o cu\u1ed1i n\u0103m. Tuy v\u1eady, c\u00f4ng c\u1ee5 ch\u1ec9 ph\u00e1t huy hi\u1ec7u qu\u1ea3 khi d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7, n\u00ean vi\u1ec7c chu\u1ea9n h\u00f3a quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u1eabn l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng nh\u1ea5t cho m\u1ecdi b\u00e1o c\u00e1o.<\/p>\n<h2 style=\"text-align: justify;\">8. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ti\u1ebfng Anh l\u00e0 g\u00ec?<\/p>\n<p style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n trong ti\u1ebfng Anh th\u01b0\u1eddng g\u1ecdi l\u00e0 Balance sheet. Theo c\u00e1ch g\u1ecdi c\u1ee7a chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf, b\u00e1o c\u00e1o n\u00e0y c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Statement of financial position, t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00ean g\u1ecdi &#8220;B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh&#8221; theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n<p style=\"text-align: justify;\">T\u00e0i s\u1ea3n kh\u00e1c tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/p>\n<p style=\"text-align: justify;\">T\u00e0i s\u1ea3n kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n ho\u1eb7c d\u00e0i h\u1ea1n kh\u00f4ng thu\u1ed9c c\u00e1c nh\u00f3m ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang, nh\u01b0 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5, thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u00e1c kho\u1ea3n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c. N\u1ed9i dung c\u1ee5 th\u1ec3 c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y c\u1ea7n xem trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00e1c b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n th\u1ebf n\u00e0o?<\/p>\n<p style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ecnh b\u00e0y t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n theo ch\u1ec9 ti\u00eau c\u00f3 m\u00e3 s\u1ed1, d\u00f9ng cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00ean ngo\u00e0i. B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, s\u1ed1 ph\u00e1t sinh, s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n, ch\u1ee7 y\u1ebfu d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ki\u1ec3m tra v\u00e0 l\u00e0m c\u0103n c\u1ee9 l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng?<\/p>\n<p style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, n\u00ean ch\u1ec9 ph\u1ea3i ki\u1ec3m to\u00e1n khi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c theo ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ho\u1eb7c khi doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n ki\u1ec3m to\u00e1n. Nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c v\u1eabn ch\u1ecdn ki\u1ec3m to\u00e1n \u0111\u1ec3 t\u0103ng \u0111\u1ed9 tin c\u1eady khi vay v\u1ed1n ho\u1eb7c g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0.<\/p>\n<p style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, nay l\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, l\u00e0 b\u00e1o c\u00e1o n\u1ec1n t\u1ea3ng gi\u00fap doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00ean ngo\u00e0i n\u1eafm \u0111\u01b0\u1ee3c quy m\u00f4, c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, m\u1ee9c \u0111\u1ed9 an to\u00e0n t\u00e0i ch\u00ednh. Hi\u1ec3u r\u00f5 k\u1ebft c\u1ea5u, m\u1eabu bi\u1ec3u, nguy\u00ean t\u1eafc l\u1eadp v\u00e0 nh\u1eefng thay \u0111\u1ed5i t\u1eeb n\u0103m 2026 s\u1ebd gi\u00fap k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o ch\u00ednh x\u00e1c, ng\u01b0\u1eddi \u0111\u1ecdc khai th\u00e1c th\u00f4ng tin hi\u1ec7u qu\u1ea3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n \u0111\u00f3 t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m, d\u1ef1a tr\u00ean ph\u01b0\u01a1ng tr\u00ecnh T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. T\u1eeb ng\u00e0y 01\/01\/2026, theo Th\u00f4ng t\u01b0 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54669,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[165],"tags":[193],"class_list":["post-54658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-hoach-dinh","tag-can-doi-ke-toan"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54658","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=54658"}],"version-history":[{"count":2,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54658\/revisions"}],"predecessor-version":[{"id":54660,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54658\/revisions\/54660"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54669"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}