{"id":54676,"date":"2026-10-09T11:43:14","date_gmt":"2026-10-09T04:43:14","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54676"},"modified":"2026-10-09T11:52:48","modified_gmt":"2026-10-09T04:52:48","slug":"cach-lap-bang-can-doi-ke-toan","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/cach-lap-bang-can-doi-ke-toan\/","title":{"rendered":"C\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (BCTHTC) theo Th\u00f4ng t\u01b0 99 chi ti\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> l\u00e0 qu\u00e1 tr\u00ecnh t\u1ed5ng h\u1ee3p s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n sau khi kh\u00f3a s\u1ed5, s\u1eafp x\u1ebfp v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n theo m\u1eabu quy \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o t\u1ed5ng t\u00e0i s\u1ea3n b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n. T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o n\u00e0y theo M\u1eabu B01-DN &#8220;B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh&#8221; c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1edbi 4 b\u01b0\u1edbc: ch\u1ecdn m\u1eabu, l\u1eadp ph\u1ea7n t\u00e0i s\u1ea3n, l\u1eadp ph\u1ea7n ngu\u1ed3n v\u1ed1n, ki\u1ec3m tra c\u00e2n \u0111\u1ed1i.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 ph\u1ea7n vi\u1ec7c quan tr\u1ecdng nh\u1ea5t c\u1ee7a m\u00f9a b\u00e1o c\u00e1o n\u0103m, nh\u01b0ng c\u0169ng l\u00e0 n\u01a1i d\u1ec5 ph\u00e1t sinh l\u1ed7i: l\u1ea5y nh\u1ea7m s\u1ed1 d\u01b0, b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 sai, ho\u1eb7c l\u1eadp xong m\u00e0 b\u1ea3ng kh\u00f4ng c\u00e2n. N\u0103m 2026 c\u00f2n th\u00eam th\u00e1ch th\u1ee9c khi chuy\u1ec3n t\u1eeb m\u1eabu c\u1ee7a Th\u00f4ng t\u01b0 200 sang m\u1eabu c\u1ee7a Th\u00f4ng t\u01b0 99.<\/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 n\u1eafm c\u0103n c\u1ee9 v\u00e0 nguy\u00ean t\u1eafc l\u1eadp, c\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb, c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99 t\u1eebng b\u01b0\u1edbc, k\u00e8m v\u00ed d\u1ee5 c\u00f3 l\u1eddi gi\u1ea3i, c\u00e1ch x\u1eed l\u00fd khi b\u1ea3ng kh\u00f4ng c\u00e2n v\u00e0 l\u01b0u \u00fd khi chuy\u1ec3n \u0111\u1ed5i m\u1eabu.<\/p>\n<h2 style=\"text-align: justify;\">1. C\u0103n c\u1ee9 v\u00e0 nguy\u00ean t\u1eafc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi b\u1eaft tay v\u00e0o l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 s\u1ed1 li\u1ec7u v\u00e0 n\u1eafm v\u1eefng c\u00e1c nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y. C\u0103n c\u1ee9 \u0111\u00fang gi\u00fap s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c, nguy\u00ean t\u1eafc \u0111\u00fang gi\u00fap b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh trung th\u1ef1c c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c.<\/p>\n<h3 style=\"text-align: justify;\">1.1. V\u1ec1 c\u0103n c\u1ee9, s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n g\u1ed3m b\u1ed1n ngu\u1ed3n ch\u00ednh.<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u1ee9 nh\u1ea5t l\u00e0 s\u1ed5 c\u00e1i c\u00e1c t\u00e0i kho\u1ea3n sau khi \u0111\u00e3 kh\u00f3a s\u1ed5, cung c\u1ea5p s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n.<\/li>\n<li aria-level=\"1\">Th\u1ee9 hai l\u00e0 s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft, \u0111\u1eb7c bi\u1ec7t c\u00e1c s\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3, c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u00e1ch s\u1ed1 d\u01b0 N\u1ee3 v\u00e0 s\u1ed1 d\u01b0 C\u00f3 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng.<\/li>\n<li aria-level=\"1\">Th\u1ee9 ba l\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n (b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh), d\u00f9ng \u0111\u1ec3 ki\u1ec3m tra t\u1ed5ng qu\u00e1t s\u1ed1 d\u01b0.<\/li>\n<li aria-level=\"1\">Th\u1ee9 t\u01b0 l\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n k\u1ef3 tr\u01b0\u1edbc, l\u00e0m c\u0103n c\u1ee9 cho c\u1ed9t s\u1ed1 \u0111\u1ea7u n\u0103m.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">1.2. V\u1ec1 nguy\u00ean t\u1eafc<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nguy\u00ean t\u1eafc \u0111\u1ea7u ti\u00ean l\u00e0 ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n. T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u00e1ch bi\u1ec7t theo th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c thanh to\u00e1n trong v\u00f2ng 12 th\u00e1ng hay m\u1ed9t chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng. <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> l\u00e0m r\u00f5 h\u01a1n ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ecdc k\u1ef9 h\u01b0\u1edbng d\u1eabn n\u00e0y khi ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, vay.<\/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; \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 c\u00f3 s\u1ed1 d\u01b0 l\u01b0\u1ee1ng t\u00ednh nh\u01b0 131, 331, ph\u1ea3i l\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, s\u1ed1 d\u01b0 N\u1ee3 ghi v\u00e0o ph\u00eda t\u00e0i s\u1ea3n v\u00e0 s\u1ed1 d\u01b0 C\u00f3 ghi v\u00e0o ph\u00eda ngu\u1ed3n v\u1ed1n. B\u00f9 tr\u1eeb chung s\u1ed1 d\u01b0 t\u1ed5ng l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh sai quy m\u00f4 c\u00f4ng n\u1ee3.<\/li>\n<li aria-level=\"1\">Nguy\u00ean t\u1eafc th\u1ee9 ba l\u00e0 nh\u1ea5t qu\u00e1n, tr\u00ecnh b\u00e0y \u0111\u00fang m\u1eabu. Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, Th\u00f4ng t\u01b0 99 cho ph\u00e9p mi\u1ec5n tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u, \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. Nguy\u00ean t\u1eafc th\u1ee9 t\u01b0 l\u00e0 ch\u1ec9 l\u1eadp khi \u0111\u00e3 kh\u00f3a s\u1ed5, sau khi ho\u00e0n t\u1ea5t c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n, ph\u00e2n b\u1ed5, tr\u00edch l\u1eadp cu\u1ed1i k\u1ef3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1eafm c\u0103n c\u1ee9 v\u00e0 nguy\u00ean t\u1eafc r\u1ed3i, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi l\u1eadp.<\/p>\n<h2 style=\"text-align: justify;\">2. Chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">Ch\u1ea5t l\u01b0\u1ee3ng b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea7n l\u1edbn v\u00e0o c\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb tr\u01b0\u1edbc \u0111\u00f3. N\u1ebfu s\u1ed5 s\u00e1ch ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m k\u00ea v\u00e0 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ea7y \u0111\u1ee7, vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o s\u1ebd ph\u1ea3i l\u00e0m \u0111i l\u00e0m l\u1ea1i nhi\u1ec1u l\u1ea7n. V\u00ec v\u1eady, k\u1ebf to\u00e1n n\u00ean coi kh\u00e2u chu\u1ea9n b\u1ecb l\u00e0 m\u1ed9t b\u01b0\u1edbc b\u1eaft bu\u1ed9c, c\u00f3 checklist r\u00f5 r\u00e0ng.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Vi\u1ec7c \u0111\u1ea7u ti\u00ean l\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb, ghi s\u1ed5 \u0111\u1ea7y \u0111\u1ee7. M\u1ecdi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn, k\u1ec3 c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n v\u1ec1 mu\u1ed9n, c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n. B\u1ecf s\u00f3t nghi\u1ec7p v\u1ee5 l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf.<\/li>\n<li aria-level=\"1\">Vi\u1ec7c th\u1ee9 hai l\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u1edbi s\u1ed5 ph\u1ee5, ti\u1ec1n m\u1eb7t v\u1edbi bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9, c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 v\u1edbi bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu v\u1edbi kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p, c\u00e1c kho\u1ea3n vay v\u1edbi x\u00e1c nh\u1eadn c\u1ee7a ng\u00e2n h\u00e0ng. C\u00e1c ch\u00eanh l\u1ec7ch ph\u00e1t hi\u1ec7n c\u1ea7n \u0111\u01b0\u1ee3c t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5.<\/li>\n<li aria-level=\"1\">Vi\u1ec7c th\u1ee9 ba l\u00e0 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n. H\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf cu\u1ed1i k\u1ef3, so s\u00e1nh v\u1edbi s\u1ed5 s\u00e1ch v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch th\u1eeba, thi\u1ebfu theo quy \u0111\u1ecbnh. K\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 nhu c\u1ea7u tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/li>\n<li aria-level=\"1\">Vi\u1ec7c th\u1ee9 t\u01b0 l\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n cu\u1ed1i k\u1ef3: tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ph\u00e2n b\u1ed5 chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5 (t\u00e0i kho\u1ea3n 242 theo t\u00ean g\u1ecdi m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 99), tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7, k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<li aria-level=\"1\">Ghi s\u1ed5 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, k\u1ec3 c\u1ea3 h\u00f3a \u0111\u01a1n v\u1ec1 mu\u1ed9n v\u00e0 chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu ti\u1ec1n, c\u00f4ng n\u1ee3, kho\u1ea3n vay v\u1edbi ch\u1ee9ng t\u1eeb b\u00ean ngo\u00e0i.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, x\u1eed l\u00fd ch\u00eanh l\u1ec7ch.<\/li>\n<li aria-level=\"1\">Tr\u00edch kh\u1ea5u hao, ph\u00e2n b\u1ed5 chi ph\u00ed, tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/li>\n<li aria-level=\"1\">K\u1ebft chuy\u1ec3n v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, kh\u00f3a s\u1ed5.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p nhi\u1ec1u chi nh\u00e1nh, c\u00e1c b\u01b0\u1edbc tr\u00ean c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf t\u1eebng \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc khi t\u1ed5ng h\u1ee3p, n\u00ean c\u00f3 m\u1ed1c th\u1eddi gian chung \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng m\u1ed9t \u0111\u01a1n v\u1ecb ch\u1eadm l\u00e0m tr\u1ec5 c\u1ea3 b\u00e1o c\u00e1o.<\/p>\n<p style=\"text-align: justify;\">Cu\u1ed1i c\u00f9ng, k\u1ebf to\u00e1n n\u00ean l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u00e0 ki\u1ec3m tra t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 b\u1eb1ng t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3. N\u1ebfu b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n ch\u01b0a c\u00e2n, ch\u1eafc ch\u1eafn b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u1eadp t\u1eeb \u0111\u00f3 c\u0169ng s\u1ebd kh\u00f4ng c\u00e2n, c\u1ea7n x\u1eed l\u00fd tri\u1ec7t \u0111\u1ec3 tr\u01b0\u1edbc khi chuy\u1ec3n sang b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o.<\/p>\n<h2 style=\"text-align: justify;\">3. C\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99<\/h2>\n<p style=\"text-align: justify;\">Khi s\u1ed1 li\u1ec7u \u0111\u00e3 s\u1eb5n s\u00e0ng, vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo 4 b\u01b0\u1edbc: x\u00e1c \u0111\u1ecbnh k\u1ef3 l\u1eadp v\u00e0 m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng, l\u1eadp ph\u1ea7n t\u00e0i s\u1ea3n, l\u1eadp ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ki\u1ec3m tra t\u00ednh c\u00e2n \u0111\u1ed1i \u0111\u1ed1i chi\u1ebfu. M\u1ed9t l\u01b0u \u00fd xuy\u00ean su\u1ed1t l\u00e0 m\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau ph\u1ea3i theo \u0111\u00fang M\u1eabu B01-DN t\u1ea1i Ph\u1ee5 l\u1ee5c IV Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, kh\u00f4ng s\u1eed d\u1ee5ng l\u1ea1i b\u1ea3ng m\u00e3 s\u1ed1 v\u00e0 b\u1ea3ng \u00e1nh x\u1ea1 t\u00e0i kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 200 khi ch\u01b0a \u0111\u1ed1i chi\u1ebfu.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 1 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ef3 l\u1eadp v\u00e0 m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng<\/h3>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 x\u00e1c \u0111\u1ecbnh r\u00f5 k\u1ef3 b\u00e1o c\u00e1o v\u00e0 m\u1eabu bi\u1ec3u ph\u00f9 h\u1ee3p. K\u1ef3 b\u00e1o c\u00e1o c\u00f3 th\u1ec3 l\u00e0 n\u0103m, ho\u1eb7c gi\u1eefa ni\u00ean \u0111\u1ed9 (qu\u00fd, b\u00e1n ni\u00ean) n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp. Ng\u00e0y l\u1eadp l\u00e0 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n t\u01b0\u01a1ng \u1ee9ng, v\u00ed d\u1ee5 ng\u00e0y 31\/12\/2026 v\u1edbi b\u00e1o c\u00e1o n\u0103m 2026 c\u1ee7a doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n<p style=\"text-align: justify;\">Ti\u1ebfp theo, x\u00e1c \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng. Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh M\u1eabu B01-DN cho b\u00e1o c\u00e1o n\u0103m. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1edbi m\u1eabu d\u00e0nh ri\u00eang, ho\u1eb7c chuy\u1ec3n sang Th\u00f4ng t\u01b0 99. Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 58\/2026\/TT-BTC t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb 01\/07\/2026.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p \u0111ang gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, Th\u00f4ng t\u01b0 99 c\u00f3 m\u1eabu ri\u00eang k\u00fd hi\u1ec7u B01-DNKLT. V\u1edbi b\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9, d\u00f9ng m\u1eabu B01a-DN (\u0111\u1ea7y \u0111\u1ee7) ho\u1eb7c B01b-DN (t\u00f3m l\u01b0\u1ee3c). Ch\u1ecdn sai m\u1eabu l\u00e0 l\u1ed7i c\u00f3 th\u1ec3 khi\u1ebfn b\u00e1o c\u00e1o b\u1ecb y\u00eau c\u1ea7u l\u1eadp l\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t vi\u1ec7c quan tr\u1ecdng \u1edf b\u01b0\u1edbc n\u00e0y l\u00e0 chu\u1ea9n b\u1ecb c\u1ed9t s\u1ed1 \u0111\u1ea7u n\u0103m. V\u1edbi b\u00e1o c\u00e1o n\u0103m 2026 l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99, s\u1ed1 \u0111\u1ea7u n\u0103m l\u1ea5y t\u1eeb b\u00e1o c\u00e1o n\u0103m 2025 l\u1eadp theo Th\u00f4ng t\u01b0 200, n\u00ean c\u1ea7n chuy\u1ec3n \u0111\u1ed5i sang c\u1ea5u tr\u00fac ch\u1ec9 ti\u00eau c\u1ee7a m\u1eabu m\u1edbi. N\u1ebfu c\u00f3 kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i, c\u1ea7n tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh v\u00e0 thuy\u1ebft minh r\u00f5.<\/p>\n<p style=\"text-align: justify;\">Cu\u1ed1i c\u00f9ng, x\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb t\u00ednh (\u0111\u1ed3ng ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c theo quy \u0111\u1ecbnh) v\u00e0 chu\u1ea9n b\u1ecb b\u1ea3ng \u00e1nh x\u1ea1 &#8220;t\u00e0i kho\u1ea3n \u2013 ch\u1ec9 ti\u00eau&#8221; cho m\u1eabu m\u1edbi. B\u1ea3ng \u00e1nh x\u1ea1 n\u00e0y n\u00ean \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n, ki\u1ec3m tra k\u1ef9, d\u00f9ng nh\u1ea5t qu\u00e1n cho c\u00e1c k\u1ef3 sau, \u0111\u1eb7c bi\u1ec7t khi thi\u1ebft l\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 2 \u2013 L\u1eadp ph\u1ea7n T\u00e0i s\u1ea3n<\/h3>\n<p style=\"text-align: justify;\">Ph\u1ea7n T\u00e0i s\u1ea3n g\u1ed3m 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). Nguy\u00ean t\u1eafc chung l\u00e0 c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng, ri\u00eang c\u00e1c t\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m nh\u01b0 hao m\u00f2n, d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, ch\u1ec9 ti\u00eau ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n l\u1ea5y t\u1eeb t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n nh\u01b0 111 ti\u1ec1n m\u1eb7t, 112 (t\u00ean g\u1ecdi theo Th\u00f4ng t\u01b0 99 l\u00e0 &#8220;Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n&#8221;) v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n theo h\u01b0\u1edbng d\u1eabn. Ch\u1ec9 ti\u00eau ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng l\u1ea5y t\u1eeb t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft theo t\u1eebng kh\u00e1ch h\u00e0ng tr\u00ean t\u00e0i kho\u1ea3n 131 c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i trong 12 th\u00e1ng. Ch\u1ec9 ti\u00eau tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n l\u1ea5y t\u1eeb t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft theo t\u1eebng nh\u00e0 cung c\u1ea5p tr\u00ean t\u00e0i kho\u1ea3n 331.<\/p>\n<p style=\"text-align: justify;\">Ch\u1ec9 ti\u00eau h\u00e0ng t\u1ed3n kho l\u1ea5y t\u1eeb t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho nh\u01b0 h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng, nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (ph\u1ea7n ng\u1eafn h\u1ea1n), s\u1ea3n ph\u1ea9m (t\u00e0i kho\u1ea3n 155 theo t\u00ean g\u1ecdi m\u1edbi), h\u00e0ng h\u00f3a, h\u00e0ng g\u1eedi b\u00e1n. D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n, ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y g\u1ed3m nguy\u00ean gi\u00e1 l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 N\u1ee3 t\u00e0i kho\u1ea3n 211 v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 214 chi ti\u1ebft t\u01b0\u01a1ng \u1ee9ng, ghi s\u1ed1 \u00e2m. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n l\u1ea5y theo s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<table>\n<thead>\n<tr>\n<th>Ch\u1ec9 ti\u00eau (v\u00ed d\u1ee5)<\/th>\n<th>Ngu\u1ed3n s\u1ed1 li\u1ec7u<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ti\u1ec1n<\/td>\n<td>S\u1ed1 d\u01b0 N\u1ee3 TK 111, 112 v\u00e0 kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/td>\n<\/tr>\n<tr>\n<td>Ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/td>\n<td>T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft TK 131 (ng\u1eafn h\u1ea1n)<\/td>\n<\/tr>\n<tr>\n<td>Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n<\/td>\n<td>T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft TK 331<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng t\u1ed3n kho<\/td>\n<td>S\u1ed1 d\u01b0 N\u1ee3 c\u00e1c TK h\u00e0ng t\u1ed3n kho<\/td>\n<\/tr>\n<tr>\n<td>TSC\u0110 h\u1eefu h\u00ecnh \u2013 Nguy\u00ean gi\u00e1<\/td>\n<td>S\u1ed1 d\u01b0 N\u1ee3 TK 211<\/td>\n<\/tr>\n<tr>\n<td>TSC\u0110 h\u1eefu h\u00ecnh \u2013 Hao m\u00f2n l\u0169y k\u1ebf<\/td>\n<td>S\u1ed1 d\u01b0 C\u00f3 TK 214 t\u01b0\u01a1ng \u1ee9ng, ghi s\u1ed1 \u00e2m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd quan tr\u1ecdng: danh m\u1ee5c t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 99 c\u00f3 m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean, b\u1ed5 sung ho\u1eb7c b\u1ecf, n\u00ean b\u1ea3ng tr\u00ean ch\u1ec9 minh h\u1ecda nguy\u00ean t\u1eafc. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu Ph\u1ee5 l\u1ee5c II (h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n) v\u00e0 Ph\u1ee5 l\u1ee5c IV (h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o) c\u1ee7a Th\u00f4ng t\u01b0 99 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c t\u00e0i kho\u1ea3n n\u00e0o l\u00ean ch\u1ec9 ti\u00eau n\u00e0o (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1eebng ch\u1ec9 ti\u00eau M\u1eabu B01-DN t\u1ea1i Ph\u1ee5 l\u1ee5c IV Th\u00f4ng t\u01b0 99\/2025\/TT-BTC).<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 3 \u2013 L\u1eadp ph\u1ea7n N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/h3>\n<p style=\"text-align: justify;\">Ph\u1ea7n Ngu\u1ed3n v\u1ed1n g\u1ed3m 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). Nguy\u00ean t\u1eafc chung l\u00e0 c\u00e1c ch\u1ec9 ti\u00eau ngu\u1ed3n v\u1ed1n \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ph\u00e2n lo\u1ea1i theo k\u1ef3 h\u1ea1n ng\u1eafn h\u1ea1n &#8211; d\u00e0i h\u1ea1n.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi n\u1ee3 ng\u1eafn h\u1ea1n, ch\u1ec9 ti\u00eau ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n l\u1ea5y t\u1eeb t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft theo t\u1eebng nh\u00e0 cung c\u1ea5p tr\u00ean t\u00e0i kho\u1ea3n 331 c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n trong 12 th\u00e1ng. Ch\u1ec9 ti\u00eau ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc l\u1ea5y t\u1eeb t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft theo t\u1eebng kh\u00e1ch h\u00e0ng tr\u00ean t\u00e0i kho\u1ea3n 131. \u0110\u00e2y ch\u00ednh l\u00e0 c\u1eb7p ch\u1ec9 ti\u00eau &#8220;\u0111\u1ed1i x\u1ee9ng&#8221; v\u1edbi ph\u1ea3i thu kh\u00e1ch h\u00e0ng v\u00e0 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n \u1edf ph\u1ea7n t\u00e0i s\u1ea3n, th\u1ec3 hi\u1ec7n nguy\u00ean t\u1eafc kh\u00f4ng b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">C\u00e1c ch\u1ec9 ti\u00eau n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c g\u1ed3m thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 333), ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 334), chi ph\u00ed ph\u1ea3i tr\u1ea3 (s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 335), vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n (s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft t\u00e0i kho\u1ea3n 341 ph\u1ea7n \u0111\u1ebfn h\u1ea1n trong 12 th\u00e1ng). N\u1ebfu t\u00e0i kho\u1ea3n thu\u1ebf c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 do n\u1ed9p th\u1eeba, ph\u1ea7n \u0111\u00f3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u00eda t\u00e0i s\u1ea3n, kh\u00f4ng b\u00f9 tr\u1eeb.<\/li>\n<li aria-level=\"1\">V\u1edbi n\u1ee3 d\u00e0i h\u1ea1n, ch\u1ec9 ti\u00eau vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft t\u00e0i kho\u1ea3n 341 ph\u1ea7n c\u00f3 th\u1eddi h\u1ea1n tr\u1ea3 tr\u00ean 12 th\u00e1ng. K\u1ebf to\u00e1n c\u1ea7n ch\u00fa \u00fd ph\u00e2n lo\u1ea1i l\u1ea1i ph\u1ea7n n\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3 trong 12 th\u00e1ng t\u1edbi sang n\u1ee3 ng\u1eafn h\u1ea1n, \u0111\u00e2y l\u00e0 b\u01b0\u1edbc hay b\u1ecb b\u1ecf s\u00f3t.<\/li>\n<li aria-level=\"1\">V\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ch\u1ec9 ti\u00eau v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 411, l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i l\u1ea5y t\u1eeb s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 421: s\u1ed1 d\u01b0 C\u00f3 ghi s\u1ed1 d\u01b0\u01a1ng, s\u1ed1 d\u01b0 N\u1ee3 (l\u1ed7 l\u0169y k\u1ebf) ghi s\u1ed1 \u00e2m. C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u1ea5y theo s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Ch\u1ec9 ti\u00eau (v\u00ed d\u1ee5)<\/th>\n<th>Ngu\u1ed3n s\u1ed1 li\u1ec7u<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n<\/td>\n<td>T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 331 (ng\u1eafn h\u1ea1n)<\/td>\n<\/tr>\n<tr>\n<td>Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc<\/td>\n<td>T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 131<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/td>\n<td>S\u1ed1 d\u01b0 C\u00f3 TK 333<\/td>\n<\/tr>\n<tr>\n<td>Vay ng\u1eafn h\u1ea1n<\/td>\n<td>S\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 341 \u0111\u1ebfn h\u1ea1n trong 12 th\u00e1ng<\/td>\n<\/tr>\n<tr>\n<td>Vay d\u00e0i h\u1ea1n<\/td>\n<td>S\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 341 tr\u00ean 12 th\u00e1ng<\/td>\n<\/tr>\n<tr>\n<td>V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<td>S\u1ed1 d\u01b0 C\u00f3 TK 411<\/td>\n<\/tr>\n<tr>\n<td>L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/td>\n<td>S\u1ed1 d\u01b0 TK 421 (d\u01b0 N\u1ee3 ghi \u00e2m)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">T\u01b0\u01a1ng t\u1ef1 ph\u1ea7n t\u00e0i s\u1ea3n, b\u1ea3ng tr\u00ean ch\u1ec9 minh h\u1ecda nguy\u00ean t\u1eafc; k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c IV Th\u00f4ng t\u01b0 99 khi l\u1eadp b\u00e1o c\u00e1o th\u1ef1c t\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 4 \u2013 Ki\u1ec3m tra t\u00ednh c\u00e2n \u0111\u1ed1i v\u00e0 \u0111\u1ed1i chi\u1ebfu<\/h3>\n<p style=\"text-align: justify;\">Sau khi l\u1eadp xong hai ph\u1ea7n, b\u01b0\u1edbc cu\u1ed1i c\u00f9ng l\u00e0 ki\u1ec3m tra \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi tr\u00ecnh k\u00fd.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ki\u1ec3m tra quan tr\u1ecdng nh\u1ea5t l\u00e0 t\u00ednh c\u00e2n \u0111\u1ed1i: t\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n ph\u1ea3i b\u1eb1ng t\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n, t\u1ee9c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n (100) c\u1ed9ng t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n (200) b\u1eb1ng n\u1ee3 ph\u1ea3i tr\u1ea3 (300) c\u1ed9ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (400).<\/li>\n<li aria-level=\"1\">Ti\u1ebfp theo l\u00e0 ki\u1ec3m tra c\u00e1c t\u1ed5ng nh\u00f3m. T\u1ed5ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n ph\u1ea3i b\u1eb1ng t\u1ed5ng c\u00e1c ch\u1ec9 ti\u00eau con trong nh\u00f3m, t\u01b0\u01a1ng t\u1ef1 v\u1edbi t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n, n\u1ee3 ng\u1eafn h\u1ea1n, n\u1ee3 d\u00e0i h\u1ea1n v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. L\u1ed7i c\u00f4ng th\u1ee9c t\u1ed5ng l\u00e0 nguy\u00ean nh\u00e2n th\u01b0\u1eddng g\u1eb7p khi l\u1eadp tr\u00ean Excel, khi m\u1ed9t d\u00f2ng m\u1edbi th\u00eam v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u00f4ng th\u1ee9c c\u1ed9ng.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra th\u1ee9 ba l\u00e0 \u0111\u1ed1i chi\u1ebfu c\u1ed9t s\u1ed1 \u0111\u1ea7u n\u0103m v\u1edbi b\u00e1o c\u00e1o n\u0103m tr\u01b0\u1edbc. S\u1ed1 \u0111\u1ea7u n\u0103m ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 cu\u1ed1i k\u1ef3 c\u1ee7a b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p n\u0103m tr\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 tr\u00ecnh b\u00e0y l\u1ea1i do \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t ho\u1eb7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, khi \u0111\u00f3 ph\u1ea3i c\u00f3 thuy\u1ebft minh r\u00f5 r\u00e0ng. N\u0103m 2026, n\u1ebfu s\u1ed1 \u0111\u1ea7u n\u0103m \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i sang c\u1ea5u tr\u00fac m\u1eabu Th\u00f4ng t\u01b0 99, c\u1ea7n l\u01b0u b\u1ea3ng chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi ki\u1ec3m to\u00e1n.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra th\u1ee9 t\u01b0 l\u00e0 \u0111\u1ed1i chi\u1ebfu ch\u00e9o v\u1edbi c\u00e1c b\u00e1o c\u00e1o kh\u00e1c. Ch\u1ec9 ti\u00eau ti\u1ec1n cu\u1ed1i k\u1ef3 ph\u1ea3i kh\u1edbp v\u1edbi ti\u1ec1n cu\u1ed1i k\u1ef3 tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. Bi\u1ebfn \u0111\u1ed9ng c\u1ee7a l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ph\u1ea3i gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c b\u1eb1ng l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, tr\u1eeb \u0111i ph\u1ea7n ph\u00e2n ph\u1ed1i nh\u01b0 chia c\u1ed5 t\u1ee9c, tr\u00edch qu\u1ef9.<\/li>\n<li aria-level=\"1\">Cu\u1ed1i c\u00f9ng, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau: kh\u00f4ng c\u00f3 s\u1ed1 \u00e2m b\u1ea5t th\u01b0\u1eddng \u1edf c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 ti\u1ec1n, h\u00e0ng t\u1ed3n kho; c\u00e1c ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 hao m\u00f2n, d\u1ef1 ph\u00f2ng ph\u1ea3i mang d\u1ea5u \u00e2m; c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 l\u01b0\u1ee1ng t\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00e1ch \u0111\u00fang hai ph\u00eda. Khi t\u1ea5t c\u1ea3 c\u00e1c b\u01b0\u1edbc ki\u1ec3m tra \u0111\u1ec1u \u0111\u1ea1t, b\u00e1o c\u00e1o m\u1edbi s\u1eb5n s\u00e0ng tr\u00ecnh k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt k\u00fd.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">4. V\u00ed d\u1ee5 l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 th\u1ef1c h\u00e0nh c\u00e1c b\u01b0\u1edbc tr\u00ean, ph\u1ea7n n\u00e0y tr\u00ecnh b\u00e0y m\u1ed9t b\u00e0i t\u1eadp l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 l\u1eddi gi\u1ea3i. \u0110\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda v\u1edbi s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty C, \u0111\u01a1n v\u1ecb t\u00ednh tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 l\u01b0\u1ee3c b\u1edbt nhi\u1ec1u ch\u1ec9 ti\u00eau \u0111\u1ec3 t\u1eadp trung v\u00e0o nguy\u00ean t\u1eafc l\u1eadp. S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m c\u00e1c t\u00e0i kho\u1ea3n sau khi kh\u00f3a s\u1ed5 nh\u01b0 sau:<\/p>\n<table>\n<thead>\n<tr>\n<th>T\u00e0i kho\u1ea3n<\/th>\n<th>S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>111 \u2013 Ti\u1ec1n m\u1eb7t<\/td>\n<td>N\u1ee3 200<\/td>\n<\/tr>\n<tr>\n<td>112 \u2013 Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n<\/td>\n<td>N\u1ee3 1.300<\/td>\n<\/tr>\n<tr>\n<td>131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/td>\n<td>Chi ti\u1ebft: KH A d\u01b0 N\u1ee3 900; KH B d\u01b0 C\u00f3 100<\/td>\n<\/tr>\n<tr>\n<td>152 \u2013 Nguy\u00ean v\u1eadt li\u1ec7u<\/td>\n<td>N\u1ee3 600<\/td>\n<\/tr>\n<tr>\n<td>156 \u2013 H\u00e0ng h\u00f3a<\/td>\n<td>N\u1ee3 1.400<\/td>\n<\/tr>\n<tr>\n<td>211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/td>\n<td>N\u1ee3 5.000<\/td>\n<\/tr>\n<tr>\n<td>214 \u2013 Hao m\u00f2n TSC\u0110<\/td>\n<td>C\u00f3 1.500<\/td>\n<\/tr>\n<tr>\n<td>331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/td>\n<td>Chi ti\u1ebft: NCC D d\u01b0 C\u00f3 1.200; NCC E d\u01b0 N\u1ee3 200<\/td>\n<\/tr>\n<tr>\n<td>333 \u2013 Thu\u1ebf ph\u1ea3i n\u1ed9p<\/td>\n<td>C\u00f3 150<\/td>\n<\/tr>\n<tr>\n<td>341 \u2013 Vay<\/td>\n<td>Chi ti\u1ebft: ng\u1eafn h\u1ea1n C\u00f3 1.000; d\u00e0i h\u1ea1n C\u00f3 1.500<\/td>\n<\/tr>\n<tr>\n<td>411 \u2013 V\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<td>C\u00f3 3.000<\/td>\n<\/tr>\n<tr>\n<td>421 \u2013 L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/td>\n<td>C\u00f3 150<\/td>\n<\/tr>\n<tr>\n<td>911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/td>\n<td>C\u00f3 1.000 (l\u00e3i trong k\u1ef3, ch\u01b0a k\u1ebft chuy\u1ec3n)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">L\u1eadp ph\u1ea7n t\u00e0i s\u1ea3n: ti\u1ec1n b\u1eb1ng 200 + 1.300 = 1.500. Ph\u1ea3i thu kh\u00e1ch h\u00e0ng l\u1ea5y s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a KH A l\u00e0 900, kh\u00f4ng b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a KH B. Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n l\u1ea5y s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a NCC E l\u00e0 200. H\u00e0ng t\u1ed3n kho b\u1eb1ng 600 + 1.400 = 2.000. T\u1ed5ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n b\u1eb1ng 1.500 + 900 + 200 + 2.000 = 4.600. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u00f3 nguy\u00ean gi\u00e1 5.000, hao m\u00f2n l\u0169y k\u1ebf (1.500), gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i 3.500. T\u1ed5ng t\u00e0i s\u1ea3n b\u1eb1ng 4.600 + 3.500 = 8.100.<\/p>\n<p style=\"text-align: justify;\">L\u1eadp ph\u1ea7n ngu\u1ed3n v\u1ed1n: ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n l\u1ea5y s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a NCC D l\u00e0 1.200; ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc l\u1ea5y s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a KH B l\u00e0 100; thu\u1ebf ph\u1ea3i n\u1ed9p 150; vay ng\u1eafn h\u1ea1n 1.000. T\u1ed5ng n\u1ee3 ng\u1eafn h\u1ea1n b\u1eb1ng 1.200 + 100 + 150 + 1.000 = 2.450. Vay d\u00e0i h\u1ea1n 1.500. T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng 3.950. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng 3.000 + 150 = 3.150. T\u1ed5ng ngu\u1ed3n v\u1ed1n b\u1eb1ng 3.950 + 3.150 = 7.100.<\/p>\n<table>\n<thead>\n<tr>\n<th>Ch\u1ec9 ti\u00eau<\/th>\n<th>S\u1ed1 ti\u1ec1n<\/th>\n<th>Ch\u1ec9 ti\u00eau<\/th>\n<th>S\u1ed1 ti\u1ec1n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/td>\n<td>4.600<\/td>\n<td>N\u1ee3 ng\u1eafn h\u1ea1n<\/td>\n<td>2.450<\/td>\n<\/tr>\n<tr>\n<td>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/td>\n<td>3.500<\/td>\n<td>N\u1ee3 d\u00e0i h\u1ea1n<\/td>\n<td>1.500<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<td>3.150<\/td>\n<\/tr>\n<tr>\n<td>T\u1ed5ng t\u00e0i s\u1ea3n<\/td>\n<td>8.100<\/td>\n<td>T\u1ed5ng ngu\u1ed3n v\u1ed1n<\/td>\n<td>7.100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Ki\u1ec3m tra t\u00ednh c\u00e2n \u0111\u1ed1i cho th\u1ea5y t\u1ed5ng t\u00e0i s\u1ea3n 8.100 kh\u00e1c t\u1ed5ng ngu\u1ed3n v\u1ed1n 7.100, ch\u00eanh l\u1ec7ch 1.000. \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng c\u1ed1 \u00fd \u0111\u01b0a v\u00e0o b\u00e0i t\u1eadp \u0111\u1ec3 minh h\u1ecda vi\u1ec7c r\u00e0 so\u00e1t. B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u1eabn c\u00e2n (t\u1ed5ng d\u01b0 N\u1ee3 v\u00e0 t\u1ed5ng d\u01b0 C\u00f3 \u0111\u1ec1u b\u1eb1ng 9.600), nh\u01b0ng t\u00e0i kho\u1ea3n 911 c\u00f2n s\u1ed1 d\u01b0 C\u00f3 1.000, ngh\u0129a l\u00e0 l\u00e3i trong k\u1ef3 ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n 421. Sau khi ghi b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n N\u1ee3 911 \/ C\u00f3 421 s\u1ed1 ti\u1ec1n 1.000, l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i tr\u1edf th\u00e0nh d\u01b0 C\u00f3 1.150, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng 3.000 + 1.150 = 4.150 v\u00e0 t\u1ed5ng ngu\u1ed3n v\u1ed1n b\u1eb1ng 3.950 + 4.150 = 8.100, b\u1ea3ng \u0111\u00e3 c\u00e2n.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 n\u00e0y cho th\u1ea5y hai b\u00e0i h\u1ecdc: lu\u00f4n t\u00e1ch s\u1ed1 d\u01b0 chi ti\u1ebft c\u00f4ng n\u1ee3 hai ph\u00eda, khi b\u1ea3ng kh\u00f4ng c\u00e2n, c\u1ea7n truy ng\u01b0\u1ee3c v\u1ec1 c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3. C\u00e1ch x\u1eed l\u00fd chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n ti\u1ebfp theo.<\/p>\n<h2 style=\"text-align: justify;\">5. L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n xong kh\u00f4ng c\u00e2n l\u00e0m th\u1ebf n\u00e0o?<\/h2>\n<p style=\"text-align: justify;\">L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n xong m\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n kh\u00f4ng b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n l\u00e0 t\u00ecnh hu\u1ed1ng nhi\u1ec1u k\u1ebf to\u00e1n t\u1eebng g\u1eb7p, \u0111\u1eb7c bi\u1ec7t khi l\u1eadp th\u1ee7 c\u00f4ng tr\u00ean Excel.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ki\u1ec3m tra b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n tr\u01b0\u1edbc: t\u1ed5ng d\u01b0 N\u1ee3 b\u1eb1ng t\u1ed5ng d\u01b0 C\u00f3 ch\u01b0a?<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra k\u1ebft chuy\u1ec3n: c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 5\u20139 \u0111\u00e3 h\u1ebft s\u1ed1 d\u01b0 ch\u01b0a?<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra c\u00f4ng n\u1ee3 l\u01b0\u1ee1ng t\u00ednh: \u0111\u00e3 t\u00e1ch chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng ch\u01b0a?<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra d\u1ea5u: hao m\u00f2n, d\u1ef1 ph\u00f2ng \u0111\u00e3 ghi \u00e2m ch\u01b0a?<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra c\u00f4ng th\u1ee9c v\u00e0 \u00e1nh x\u1ea1: c\u00f3 t\u00e0i kho\u1ea3n n\u00e0o b\u1ecb b\u1ecf s\u00f3t ho\u1eb7c l\u1ea5y tr\u00f9ng?<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Thay v\u00ec d\u00f2 ng\u1eabu nhi\u00ean t\u1eebng con s\u1ed1, n\u00ean t\u00ecm nguy\u00ean nh\u00e2n theo m\u1ed9t tr\u00ecnh t\u1ef1 logic, t\u1eeb nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ebfn nh\u1eefng l\u1ed7i hi\u1ebfm h\u01a1n.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nguy\u00ean nh\u00e2n th\u1ee9 nh\u1ea5t l\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n ch\u01b0a c\u00e2n. N\u1ebfu t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 kh\u00f4ng b\u1eb1ng t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n, l\u1ed7i n\u1eb1m \u1edf kh\u00e2u ghi s\u1ed5 ch\u1ee9 kh\u00f4ng ph\u1ea3i kh\u00e2u l\u1eadp b\u00e1o c\u00e1o. C\u1ea7n ki\u1ec3m tra l\u1ea1i c\u00e1c b\u00fat to\u00e1n ghi m\u1ed9t v\u1ebf, b\u00fat to\u00e1n nh\u1eadp sai s\u1ed1 ti\u1ec1n \u1edf m\u1ed9t b\u00ean.<\/li>\n<li aria-level=\"1\">Nguy\u00ean nh\u00e2n th\u1ee9 hai l\u00e0 ch\u01b0a k\u1ebft chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7 cu\u1ed1i k\u1ef3. N\u1ebfu c\u00f2n s\u1ed1 d\u01b0 tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed (lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9) ho\u1eb7c t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ngh\u0129a l\u00e0 k\u1ebft qu\u1ea3 kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i, khi\u1ebfn ph\u1ea7n ngu\u1ed3n v\u1ed1n thi\u1ebfu ho\u1eb7c th\u1eeba \u0111\u00fang b\u1eb1ng s\u1ed1 ch\u01b0a k\u1ebft chuy\u1ec3n, nh\u01b0 v\u00ed d\u1ee5 \u1edf ph\u1ea7n tr\u01b0\u1edbc.<\/li>\n<li aria-level=\"1\">Nguy\u00ean nh\u00e2n th\u1ee9 ba l\u00e0 x\u1eed l\u00fd sai c\u00f4ng n\u1ee3 l\u01b0\u1ee1ng t\u00ednh. Khi b\u00f9 tr\u1eeb s\u1ed1 d\u01b0 t\u1ed5ng t\u00e0i kho\u1ea3n 131 ho\u1eb7c 331 thay v\u00ec t\u00e1ch chi ti\u1ebft, t\u1ed5ng hai ph\u00eda v\u1eabn c\u00f3 th\u1ec3 c\u00e2n nh\u01b0ng sai quy m\u00f4; c\u00f2n khi ch\u1ec9 t\u00e1ch m\u1ed9t ph\u00eda ho\u1eb7c l\u1ea5y nh\u1ea7m d\u1ea5u, b\u1ea3ng s\u1ebd l\u1ec7ch. Nguy\u00ean nh\u00e2n th\u1ee9 t\u01b0 l\u00e0 sai d\u1ea5u c\u00e1c ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 hao m\u00f2n l\u0169y k\u1ebf, d\u1ef1 ph\u00f2ng: ghi s\u1ed1 d\u01b0\u01a1ng thay v\u00ec s\u1ed1 \u00e2m l\u00e0m t\u1ed5ng t\u00e0i s\u1ea3n b\u1ecb c\u1ed9ng th\u1eeba g\u1ea5p \u0111\u00f4i gi\u00e1 tr\u1ecb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nguy\u00ean nh\u00e2n th\u1ee9 n\u0103m l\u00e0 l\u1ed7i c\u00f4ng th\u1ee9c t\u1ed5ng tr\u00ean Excel ho\u1eb7c l\u1ed7i \u00e1nh x\u1ea1 t\u00e0i kho\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m, khi\u1ebfn m\u1ed9t t\u00e0i kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean ch\u1ec9 ti\u00eau n\u00e0o ho\u1eb7c b\u1ecb l\u1ea5y hai l\u1ea7n.<\/p>\n<p style=\"text-align: justify;\">M\u1eb9o th\u1ef1c t\u1ebf l\u00e0 nh\u00ecn v\u00e0o s\u1ed1 ch\u00eanh l\u1ec7ch. N\u1ebfu ch\u00eanh l\u1ec7ch \u0111\u00fang b\u1eb1ng s\u1ed1 d\u01b0 c\u1ee7a m\u1ed9t t\u00e0i kho\u1ea3n n\u00e0o \u0111\u00f3, kh\u1ea3 n\u0103ng cao t\u00e0i kho\u1ea3n \u0111\u00f3 b\u1ecb b\u1ecf s\u00f3t. N\u1ebfu ch\u00eanh l\u1ec7ch b\u1eb1ng hai l\u1ea7n m\u1ed9t s\u1ed1 d\u01b0, kh\u1ea3 n\u0103ng cao ch\u1ec9 ti\u00eau \u0111\u00f3 b\u1ecb sai d\u1ea5u. N\u1ebfu ch\u00eanh l\u1ec7ch chia h\u1ebft cho 9, c\u00f3 th\u1ec3 l\u00e0 l\u1ed7i \u0111\u1ea3o ch\u1eef s\u1ed1 khi nh\u1eadp li\u1ec7u. Sau khi t\u00ecm v\u00e0 s\u1eeda l\u1ed7i, n\u00ean ghi l\u1ea1i nguy\u00ean nh\u00e2n v\u00e0o s\u1ed5 tay n\u1ed9i b\u1ed9 \u0111\u1ec3 c\u00e1c k\u1ef3 sau ki\u1ec3m tra tr\u01b0\u1edbc nh\u1eefng \u0111i\u1ec3m hay sai.<\/p>\n<h2 style=\"text-align: justify;\">6. L\u01b0u \u00fd khi chuy\u1ec3n t\u1eeb m\u1eabu Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99<\/h2>\n<p style=\"text-align: justify;\">N\u0103m 2026 l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. B\u00ean c\u1ea1nh c\u00e1c b\u01b0\u1edbc l\u1eadp th\u00f4ng th\u01b0\u1eddng, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m ri\u00eang khi chuy\u1ec3n \u0111\u1ed5i m\u1eabu \u0111\u1ec3 tr\u00e1nh sai s\u00f3t v\u00e0 thu\u1eadn l\u1ee3i khi gi\u1ea3i tr\u00ecnh v\u1edbi ki\u1ec3m to\u00e1n.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u01b0u \u00fd th\u1ee9 nh\u1ea5t l\u00e0 t\u00ean g\u1ecdi v\u00e0 m\u1eabu bi\u1ec3u.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, M\u1eabu B01-DN theo Ph\u1ee5 l\u1ee5c IV Th\u00f4ng t\u01b0 99. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y nh\u01b0ng ph\u1ea3i gi\u1eef nguy\u00ean m\u00e3 s\u1ed1. M\u1eabu m\u1edbi c\u00f3 b\u1ed5 sung ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n sinh h\u1ecdc v\u00e0 c\u00f3 m\u1eabu ri\u00eang B01-DNKLT cho doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u01b0u \u00fd th\u1ee9 hai l\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">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 nh\u01b0 242 &#8220;Chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5&#8221;, 112 &#8220;Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n&#8221;, 155 &#8220;S\u1ea3n ph\u1ea9m&#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 l\u1eadp b\u1ea3ng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m 2025 sang danh m\u1ee5c t\u00e0i kho\u1ea3n m\u1edbi, ki\u1ec3m tra k\u1ef9 nh\u1eefng t\u00e0i kho\u1ea3n b\u1ecb b\u1ecf \u0111\u1ec3 chuy\u1ec3n s\u1ed1 d\u01b0 sang t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u01b0u \u00fd th\u1ee9 ba l\u00e0 s\u1ed1 li\u1ec7u so s\u00e1nh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u1ed9t s\u1ed1 \u0111\u1ea7u n\u0103m c\u1ee7a b\u00e1o c\u00e1o n\u0103m 2026 c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo c\u1ea5u tr\u00fac ch\u1ec9 ti\u00eau m\u1edbi. N\u1ebfu c\u00f3 kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i, v\u00ed d\u1ee5 do ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 h\u01a1n, c\u1ea7n tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh v\u00e0 thuy\u1ebft minh. Kh\u00f4ng n\u00ean ch\u00e9p nguy\u00ean s\u1ed1 \u0111\u1ea7u n\u0103m t\u1eeb b\u00e1o c\u00e1o c\u0169 sang c\u00e1c d\u00f2ng m\u00e3 s\u1ed1 t\u01b0\u01a1ng t\u1ef1 m\u00e0 kh\u00f4ng ki\u1ec3m tra.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u01b0u \u00fd th\u1ee9 t\u01b0 l\u00e0 ph\u1ea7n m\u1ec1m v\u00e0 m\u1eabu Excel.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1c m\u1eabu Excel t\u1ef1 x\u00e2y d\u1ef1ng theo Th\u00f4ng t\u01b0 200 c\u1ea7n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf l\u1ea1i; tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, c\u1ea7n c\u1eadp nh\u1eadt danh m\u1ee5c t\u00e0i kho\u1ea3n, b\u1ea3ng \u00e1nh x\u1ea1 ch\u1ec9 ti\u00eau v\u00e0 m\u1eabu in. N\u00ean ch\u1ea1y th\u1eed b\u00e1o c\u00e1o c\u1ee7a m\u1ed9t k\u1ef3 gi\u1eefa n\u0103m 2026 \u0111\u1ec3 ph\u00e1t hi\u1ec7n l\u1ed7i s\u1edbm thay v\u00ec ch\u1edd \u0111\u1ebfn cu\u1ed1i n\u0103m.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u01b0u \u00fd th\u1ee9 n\u0103m l\u00e0 thuy\u1ebft minh v\u00e0 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 c\u1ea7n n\u00eau r\u00f5 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng l\u00e0 Th\u00f4ng t\u01b0 99 v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i. Chi ti\u1ebft c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t 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> v\u00e0 b\u00e0i <a href=\"https:\/\/lacviet.vn\/cach-lap-bao-cao-tai-chinh\/\">h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n Th\u00f4ng t\u01b0 99<\/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 v\u1edbi AccNet ERP<\/h2>\n<p style=\"text-align: justify;\">L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng tr\u00ean Excel t\u1ed1n nhi\u1ec1u th\u1eddi gian v\u00e0 d\u1ec5 ph\u00e1t sinh c\u00e1c l\u1ed7i \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean: b\u1ecf s\u00f3t t\u00e0i kho\u1ea3n, b\u00f9 tr\u1eeb sai c\u00f4ng n\u1ee3, sai d\u1ea5u ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh, sai c\u00f4ng th\u1ee9c t\u1ed5ng. M\u1ed7i l\u1ea7n c\u00f3 b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh sau ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n l\u1ea1i ph\u1ea3i c\u1eadp nh\u1eadt v\u00e0 ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 b\u00e1o c\u00e1o.<\/p>\n<p style=\"text-align: justify;\">Khi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n l\u1edbn c\u00e1c b\u01b0\u1edbc l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 ki\u1ec3m tra \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng h\u00f3a. S\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p tr\u1ef1c ti\u1ebfp t\u1eeb d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5, c\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00ean vi\u1ec7c t\u00e1ch s\u1ed1 d\u01b0 hai ph\u00eda \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang nguy\u00ean t\u1eafc, b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c k\u1ebft xu\u1ea5t theo m\u1eabu \u0111\u00e3 thi\u1ebft l\u1eadp ch\u1ec9 trong th\u1eddi gian ng\u1eafn.<\/p>\n<p style=\"text-align: justify;\">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 v\u00e0 kh\u1ea5u hao, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb. H\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty, gi\u00fap t\u1eadp \u0111o\u00e0n v\u00e0 doanh nghi\u1ec7p nhi\u1ec1u \u0111\u01a1n v\u1ecb r\u00fat ng\u1eafn th\u1eddi gian t\u1ed5ng h\u1ee3p. T\u00ednh n\u0103ng AI \u0111\u1ecdc h\u00f3a \u0111\u01a1n b\u1eb1ng OCR gi\u00fap gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng nh\u1eadp li\u1ec7u \u0111\u1ea7u v\u00e0o, h\u1ea1n ch\u1ebf b\u1ecf s\u00f3t ch\u1ee9ng t\u1eeb, m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n khi\u1ebfn s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 sai l\u1ec7ch.<\/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\/54676\" \/><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;\">V\u1edbi ban l\u00e3nh \u0111\u1ea1o, d\u1eef li\u1ec7u k\u1ebf to\u00e1n t\u1eadp trung c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 theo d\u00f5i c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh th\u01b0\u1eddng xuy\u00ean qua dashboard th\u1eddi gian th\u1ef1c, thay v\u00ec ch\u1ec9 nh\u00ecn v\u00e0o b\u00e1o c\u00e1o cu\u1ed1i n\u0103m. Nh\u1edd v\u1eady, nh\u1eefng bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng nh\u01b0 c\u00f4ng n\u1ee3 t\u0103ng nhanh hay t\u1ed3n kho t\u00edch l\u0169y \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n s\u1edbm h\u01a1n.<\/p>\n<p style=\"text-align: justify;\">D\u00f9 s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 n\u00e0o, k\u1ebf to\u00e1n v\u1eabn c\u1ea7n hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u1ec3 thi\u1ebft l\u1eadp \u0111\u00fang b\u1ea3ng \u00e1nh x\u1ea1 ban \u0111\u1ea7u v\u00e0 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a k\u1ebft qu\u1ea3. Ph\u1ea7n m\u1ec1m gi\u00fap l\u00e0m nhanh ch\u00ednh x\u00e1c, c\u00f2n hi\u1ec3u bi\u1ebft chuy\u00ean m\u00f4n gi\u00fap \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c ch\u1ea5t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. V\u00ec v\u1eady, khi tri\u1ec3n khai ph\u1ea7n m\u1ec1m, doanh nghi\u1ec7p n\u00ean d\u00e0nh th\u1eddi gian cho k\u1ebf to\u00e1n tr\u01b0\u1edfng r\u00e0 so\u00e1t v\u00e0 ph\u00ea duy\u1ec7t b\u1ea3ng \u00e1nh x\u1ea1 ch\u1ec9 ti\u00eau ngay t\u1eeb \u0111\u1ea7u.<\/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;\">L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n tr\u00ean Excel \u0111\u01b0\u1ee3c kh\u00f4ng?<\/p>\n<p style=\"text-align: justify;\">\u0110\u01b0\u1ee3c, nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf v\u1eabn l\u1eadp tr\u00ean Excel. Tuy nhi\u00ean, c\u1ea7n thi\u1ebft k\u1ebf m\u1eabu \u0111\u00fang theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, ki\u1ec3m tra k\u1ef9 c\u00f4ng th\u1ee9c t\u1ed5ng, t\u00e1ch chi ti\u1ebft c\u00f4ng n\u1ee3 hai ph\u00eda v\u00e0 ki\u1ec3m tra c\u00e2n \u0111\u1ed1i sau m\u1ed7i l\u1ea7n c\u1eadp nh\u1eadt. V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u nghi\u1ec7p v\u1ee5 ho\u1eb7c nhi\u1ec1u \u0111\u01a1n v\u1ecb, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro sai s\u00f3t.<\/p>\n<p style=\"text-align: justify;\">M\u1eabu theo Th\u00f4ng t\u01b0 133 kh\u00e1c Th\u00f4ng t\u01b0 99 th\u1ebf n\u00e0o?<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, c\u00f3 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, m\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u01a1n gi\u1ea3n h\u01a1n. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u1ea7y \u0111\u1ee7, chi ti\u1ebft h\u01a1n. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng m\u1ed9t trong hai nh\u01b0ng ph\u1ea3i nh\u1ea5t qu\u00e1n trong c\u1ea3 n\u0103m t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Ai k\u00fd b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n?<\/p>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, trong \u0111\u00f3 c\u00f3 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, th\u01b0\u1eddng do ng\u01b0\u1eddi l\u1eadp bi\u1ec3u, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p k\u00fd. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, c\u1ea7n ghi r\u00f5 th\u00f4ng tin \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">S\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 331 tr\u00ecnh b\u00e0y \u1edf \u0111\u00e2u?<\/p>\n<p style=\"text-align: justify;\">S\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 331 ph\u1ea3n \u00e1nh kho\u1ea3n doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n t\u00e0i s\u1ea3n (ch\u1ec9 ti\u00eau tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n), kh\u00f4ng b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a c\u00e1c nh\u00e0 cung c\u1ea5p kh\u00e1c. T\u01b0\u01a1ng t\u1ef1, s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 131 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1edbi ch\u1ec9 ti\u00eau ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">Bi\u1ebft c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u00fang nguy\u00ean t\u1eafc gi\u00fap k\u1ebf to\u00e1n ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o nhanh h\u01a1n, h\u1ea1n ch\u1ebf sai s\u00f3t, gi\u1ea3i tr\u00ecnh thu\u1eadn l\u1ee3i v\u1edbi ki\u1ec3m to\u00e1n, c\u01a1 quan thu\u1ebf. N\u0103m 2026, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd m\u1eabu B01-DN theo Th\u00f4ng t\u01b0 99, b\u1ea3ng chuy\u1ec3n \u0111\u1ed5i t\u00e0i kho\u1ea3n v\u00e0 s\u1ed1 li\u1ec7u so s\u00e1nh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh t\u1ed5ng h\u1ee3p s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n sau khi kh\u00f3a s\u1ed5, s\u1eafp x\u1ebfp v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n theo m\u1eabu quy \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o t\u1ed5ng t\u00e0i s\u1ea3n b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n. T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p l\u1eadp [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54690,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[165],"tags":[193],"class_list":["post-54676","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\/54676","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=54676"}],"version-history":[{"count":1,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54676\/revisions"}],"predecessor-version":[{"id":54682,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54676\/revisions\/54682"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54690"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}