{"id":2205,"date":"2019-12-25T17:59:44","date_gmt":"2019-12-25T17:59:44","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=2205"},"modified":"2026-03-16T09:57:43","modified_gmt":"2026-03-16T02:57:43","slug":"huong_dan_chuyen_dl_tu_tt200_sang_tt133_va_nguoc_lai","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong_dan_chuyen_dl_tu_tt200_sang_tt133_va_nguoc_lai\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u t\u1eeb TT200\/TT99 sang d\u1eef li\u1ec7u TT133 v\u00e0 ng\u01b0\u1ee3c l\u1ea1i?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch<\/strong>: B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u k\u1ebf to\u00e1n gi\u1eefa Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, gi\u00fap doanh nghi\u1ec7p in ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh khi chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Do k\u1ebf to\u00e1n t\u1ea1o d\u1eef li\u1ec7u nh\u1ea7m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: Doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo TT133 nh\u01b0ng khi t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n th\u00ec t\u1ea1o theo TT200 v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/li>\n<li>Do ban \u0111\u1ea7u doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo TT133, nh\u01b0ng sau n\u00e0y m\u1edf r\u1ed9ng quy m\u00f4, doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n l\u00ean th\u00ec chuy\u1ec3n sang \u00e1p d\u1ee5ng TT200. Tuy nhi\u00ean, k\u1ebf to\u00e1n \u0111\u00e3 t\u1ea1o d\u1eef li\u1ec7u t\u1eeb n\u0103m tr\u01b0\u1edbc theo TT133 v\u00e0 nh\u1eadp ch\u1ee9ng t\u1eeb n\u0103m m\u1edbi v\u00e0o, sau ph\u00e1t hi\u1ec7n ra th\u00ec mu\u1ed1n chuy\u1ec3n t\u1eeb TT133 sang TT200.<\/li>\n<\/ul>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>3. C\u00e1ch th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.1. D\u1eef li\u1ec7u m\u1edbi t\u1ea1o ch\u01b0a c\u00f3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb, ch\u01b0a nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1<\/strong>: Nh\u1ea5n v\u00e0o <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn<\/strong>:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-50193\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355664-1600x316.png\" alt=\"\" width=\"1600\" height=\"316\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355664-1600x316.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355664-768x152.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355664-50x10.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355664-1536x303.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355664-60x12.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355664-100x20.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355664.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: Ch\u1ecdn\u00a0<strong>T\u00f9y ch\u1ecdn chung<\/strong>:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-50201\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355760-1600x393.png\" alt=\"\" width=\"1600\" height=\"393\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355760-1600x393.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355760-768x188.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355760-50x12.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355760-1536x377.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355760-60x15.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355760-100x25.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765355760.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: T\u1ea1i ph\u1ea7n <strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/strong>, ch\u1ecdn l\u1ea1i th\u00f4ng t\u01b0 ch\u00ednh x\u00e1c. Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-50247\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-1600x410.png\" alt=\"\" width=\"1600\" height=\"410\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-1600x410.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-768x197.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-50x13.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-1536x394.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-60x15.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-100x26.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.2. Chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb Th\u00f4ng t\u01b0 200 (TT200\/2014\/TT-BTC) sang Th\u00f4ng t\u01b0 133 (TT133\/2016\/TT-BTC)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0<strong>C\u00e1c ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/strong><strong>\\T\u00f9y ch\u1ecdn\\T\u00f9y ch\u1ecdn chung<\/strong>\u00a0\u0111\u1ec3 xem th\u00f4ng tin d\u1eef li\u1ec7u.<\/p>\n<ul>\n<li>Ghi nh\u1eadn l\u1ea1i c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 d\u1eef li\u1ec7u \u0111\u00e3 t\u1ea1o \u2192 \u0110\u1ec3 t\u1ea1o d\u1eef li\u1ec7u m\u1edbi theo TT133\/2016\/TT-BTC tr\u00f9ng kh\u1edbp v\u1edbi th\u00f4ng tin c\u1ee7a d\u1eef li\u1ec7u c\u1ea7n chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200, v\u00e0o <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn\\T\u00f9y ch\u1ecdn chung<\/strong> \u0111\u1ec3 xem th\u00f4ng tin d\u1eef li\u1ec7u:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-50247\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-1600x410.png\" alt=\"\" width=\"1600\" height=\"410\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-1600x410.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-768x197.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-50x13.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-1536x394.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-60x15.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-100x26.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: T\u1ea1o d\u1eef li\u1ec7u theo TT133 c\u00f3 c\u00e1c th\u00f4ng tin ban \u0111\u1ea7u t\u01b0\u01a1ng t\u1ef1 d\u1eef li\u1ec7u theo TT200 (ch\u1ec9 kh\u00e1c v\u1ec1 th\u00f4ng tin ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng) theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-tao-moi-du-lieu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<ul>\n<li>Ki\u1ec3m tra \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u tr\u00ean TT200 \u0111\u00fang v\u00e0 x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a ghi s\u1ed5 (n\u1ebfu c\u00f3) tr\u00ean d\u1eef li\u1ec7u theo TT200.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3<\/strong>:\u00a0Th\u1ef1c hi\u1ec7n l\u1ea5y ch\u1ee9ng t\u1eeb t\u1eeb d\u1eef li\u1ec7u kh\u00e1c theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lay-chung-tu-tu-du-lieu-khac\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>B\u01b0\u1edbc 4<\/strong>: Sau khi th\u1ef1c hi\u1ec7n l\u1ea5y ch\u1ee9ng t\u1eeb t\u1eeb d\u1eef li\u1ec7u kh\u00e1c th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt; font-family: inherit;\">Chuy\u1ec3n t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\">N\u1ebfu d\u1eef li\u1ec7u c\u00f3 ph\u00e1t sinh t\u00ednh gi\u00e1 th\u00e0nh th\u00ec tr\u01b0\u1edbc ti\u00ean c\u1ea7n ch\u1ecdn <strong>Kho\u1ea3n m\u1ee5c CP<\/strong> cho c\u00e1c t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u01b0 sau:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 12pt;\">V\u00e0o s\u1ed5 c\u00e1i c\u00e1c t\u00e0i kho\u1ea3n (621, 622, 623, 627).<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u00ecm \u0111\u1ebfn c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u00edch v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf l\u00ean, b\u1ecf ghi v\u00e0 ch\u1ecdn <strong>Kho\u1ea3n m\u1ee5c CP<\/strong> t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng d\u00f2ng h\u1ea1ch to\u00e1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\">Chuy\u1ec3n t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n cho c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u00e0m \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ef1 kh\u00e1c nhau gi\u1eefa TT133 v\u00e0 TT200. Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_11010200\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> (Tham kh\u1ea3o b\u1ea3ng so s\u00e1nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n TT133 v\u00e0 TT200 <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_so_sanh_httk_giua_tt200_va_tt133\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a>).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd<\/strong>: C\u00e1c t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t (621, 622, 623, 627) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 154.<\/em><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt;\">Ki\u1ec3m tra t\u00ednh ch\u1ea5t t\u00e0i kho\u1ea3n:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> Ki\u1ec3m tra l\u1ea1i t\u00ednh ch\u1ea5t t\u00e0i kho\u1ea3n, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n \u0111\u00e3 b\u1ecb thay \u0111\u1ed5i t\u00ednh ch\u1ea5t kh\u00e1c v\u1edbi ng\u1ea7m \u0111\u1ecbnh ban \u0111\u1ea7u th\u00ec s\u1eeda l\u1ea1i t\u00ednh ch\u1ea5t cho ph\u00f9 h\u1ee3p \u2192 V\u00ec khi l\u00ean b\u00e1o c\u00e1o s\u1ed1 li\u1ec7u s\u1ebd hi\u1ec3n th\u1ecb kh\u00e1c. V\u00ed d\u1ee5: TK 353 ch\u01b0\u01a1ng tr\u00ecnh ng\u1ea7m \u0111\u1ecbnh D\u01b0 C\u00f3 nh\u01b0ng k\u1ebf to\u00e1n \u0111\u00e3 s\u1eeda th\u00e0nh l\u01b0\u1ee1ng t\u00ednh, th\u00ec sang d\u1eef li\u1ec7u m\u1edbi c\u0169ng ph\u1ea3i thay \u0111\u1ed5i l\u1ea1i t\u00ednh ch\u1ea5t.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>C\u00e1ch th\u1ef1c hi\u1ec7n:<\/strong> V\u00e0o <strong>Danh m\u1ee5c\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/strong> th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu t\u00ednh ch\u1ea5t v\u00e0 s\u1eeda l\u1ea1i.<\/span><\/li>\n<\/ul>\n<\/li>\n<li>Ki\u1ec3m tra l\u1ea1i d\u1eef li\u1ec7u, n\u1ebfu d\u1eef li\u1ec7u c\u0169 theo TT200 v\u1eabn c\u00f2n c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a ghi s\u1ed5 th\u00ec tr\u00ean d\u1eef li\u1ec7u m\u1edbi theo TT133 c\u0169ng th\u1ef1c hi\u1ec7n b\u1ecf ghi ho\u1eb7c ghi s\u1ed5 t\u01b0\u01a1ng t\u1ef1 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u d\u1ec5 d\u00e0ng.<\/li>\n<li>N\u1ebfu d\u1eef li\u1ec7u c\u00f3 ph\u00e1t sinh t\u00ednh gi\u00e1 th\u00e0nh th\u00ec:\n<ul style=\"list-style-type: disc;\">\n<li>X\u00f3a ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t:\n<ul style=\"list-style-type: square;\">\n<li>V\u00e0o s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 154.<\/li>\n<li>T\u00ecm \u0111\u1ebfn ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/li>\n<li>T\u00edch v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf l\u00ean, b\u1ecf ghi v\u00e0 x\u00f3a.<\/li>\n<\/ul>\n<\/li>\n<li>T\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh theo h\u01b0\u1edbng d\u1eabn t\u00ednh gi\u00e1 th\u00e0nh <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/gia-thanh\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a> (Ch\u1ec9 l\u00e0m b\u01b0\u1edbc n\u00e0y n\u1ebfu c\u00f3 k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean d\u1eef li\u1ec7u theo TT200).<\/li>\n<\/ul>\n<\/li>\n<li>B\u1ea3o tr\u00ec l\u1ea1i d\u1eef li\u1ec7u: V\u00e0o <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\B\u1ea3o tr\u00ec d\u1eef li\u1ec7u<\/strong>.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 5<\/strong>:\u00a0Sau khi th\u1ef1c hi\u1ec7n xong c\u00e1c thao t\u00e1c tr\u00ean th\u00ec ki\u1ec3m tra l\u1ea1i b\u00e1o c\u00e1o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u0111\u00fang:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n \u0111\u1ec3 ki\u1ec3m tra s\u1ed1 d\u01b0, ph\u00e1t sinh t\u00e0i kho\u1ea3n.<\/li>\n<li>C\u00e1c b\u00e1o c\u00e1o chi ti\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1edbp s\u1ed1 li\u1ec7u chi ti\u1ebft. (V\u00ed d\u1ee5: B\u00e1o c\u00e1o chi ti\u1ebft c\u00f4ng n\u1ee3, b\u00e1o c\u00e1o kho, B\u00e1o c\u00e1o TSC\u0110, CCDC&#8230;).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><b>3.3. Chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb Th\u00f4ng t\u01b0 133 (TT133\/2016\/TT-BTC) sang Th\u00f4ng t\u01b0 200 (TT200\/2014\/TT-BTC)<\/b><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1<\/strong>: Ghi nh\u1eadn l\u1ea1i c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 d\u1eef li\u1ec7u \u0111\u00e3 t\u1ea1o \u2192 \u0110\u1ec3 t\u1ea1o d\u1eef li\u1ec7u m\u1edbi theo T200\/2014\/TT-BTC tr\u00f9ng kh\u1edbp v\u1edbi th\u00f4ng tin c\u1ee7a d\u1eef li\u1ec7u c\u1ea7n chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 133,<strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn\\T\u00f9y ch\u1ecdn chung<\/strong> \u0111\u1ec3 xem th\u00f4ng tin d\u1eef li\u1ec7u:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-50247\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-1600x410.png\" alt=\"\" width=\"1600\" height=\"410\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-1600x410.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-768x197.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-50x13.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-1536x394.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-60x15.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245-100x26.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765356245.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: T\u1ea1o d\u1eef li\u1ec7u theo TT200 c\u00f3 c\u00e1c th\u00f4ng tin ban \u0111\u1ea7u t\u01b0\u01a1ng t\u1ef1 d\u1eef li\u1ec7u theo TT133 (ch\u1ec9 kh\u00e1c v\u1ec1 th\u00f4ng tin ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng) theo h\u01b0\u1edbng d\u1eabn <a href=\"\/accounting\/kb\/huong-dan-tao-moi-du-lieu-ke-toan\/\">T\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: Th\u1ef1c hi\u1ec7n l\u1ea5y ch\u1ee9ng t\u1eeb t\u1eeb d\u1eef li\u1ec7u kh\u00e1c theo h\u01b0\u1edbng d\u1eabn <a href=\"\/accounting\/kb\/lay-chung-tu-tu-du-lieu-khac\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<ul>\n<li>Ki\u1ec3m tra \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u tr\u00ean TT133 \u0111\u00fang v\u00e0 x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a ghi s\u1ed5 (n\u1ebfu c\u00f3) tr\u00ean d\u1eef li\u1ec7u theo TT133.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4<\/strong>: Sau khi th\u1ef1c hi\u1ec7n l\u1ea5y ch\u1ee9ng t\u1eeb t\u1eeb d\u1eef li\u1ec7u kh\u00e1c th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt; font-family: inherit;\">Chuy\u1ec3n t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n:<\/span><\/li>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\">N\u1ebfu d\u1eef li\u1ec7u c\u00f3 ph\u00e1t sinh t\u00ednh gi\u00e1 th\u00e0nh th\u00ec tr\u01b0\u1edbc ti\u00ean c\u1ea7n ch\u1ecdn l\u1ea1i c\u00e1c t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u01b0 sau:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 12pt;\">V\u00e0o s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 154.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u00ecm \u0111\u1ebfn c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t (h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 TK 154 v\u00e0 ch\u1ecdn <strong>Kho\u1ea3n m\u1ee5c CP<\/strong> t\u01b0\u01a1ng \u1ee9ng).<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u00edch v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf l\u00ean, b\u1ecf ghi v\u00e0 ch\u1ecdn l\u1ea1i t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n l\u00e0 TK (621, 622, 623 ho\u1eb7c 627) theo <strong>Kho\u1ea3n m\u1ee5c CP<\/strong> t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 12pt;\">Chuy\u1ec3n t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n cho c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u00e0m \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ef1 kh\u00e1c nhau gi\u1eefa TT133 v\u00e0 TT200. Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_11010200\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> (Tham kh\u1ea3o b\u1ea3ng so s\u00e1nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n TT133 v\u00e0 TT200 <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_so_sanh_httk_giua_tt200_va_tt133\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a>).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\">Ki\u1ec3m tra t\u00ednh ch\u1ea5t t\u00e0i kho\u1ea3n:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\">M\u1ee5c \u0111\u00edch: Ki\u1ec3m tra l\u1ea1i t\u00ednh ch\u1ea5t t\u00e0i kho\u1ea3n, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n \u0111\u00e3 b\u1ecb thay \u0111\u1ed5i t\u00ednh ch\u1ea5t kh\u00e1c v\u1edbi ng\u1ea7m \u0111\u1ecbnh ban \u0111\u1ea7u th\u00ec s\u1eeda l\u1ea1i t\u00ednh ch\u1ea5t cho ph\u00f9 h\u1ee3p \u2192 V\u00ec khi l\u00ean b\u00e1o c\u00e1o s\u1ed1 li\u1ec7u s\u1ebd hi\u1ec3n th\u1ecb kh\u00e1c. V\u00ed d\u1ee5: TK 353 ch\u01b0\u01a1ng tr\u00ecnh ng\u1ea7m \u0111\u1ecbnh D\u01b0 C\u00f3 nh\u01b0ng k\u1ebf to\u00e1n \u0111\u00e3 s\u1eeda th\u00e0nh l\u01b0\u1ee1ng t\u00ednh, th\u00ec sang d\u1eef li\u1ec7u m\u1edbi c\u0169ng ph\u1ea3i thay \u0111\u1ed5i l\u1ea1i t\u00ednh ch\u1ea5t.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">C\u00e1ch th\u1ef1c hi\u1ec7n: V\u00e0o <strong>Danh m\u1ee5c\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/strong> th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu t\u00ednh ch\u1ea5t v\u00e0 s\u1eeda l\u1ea1i.<\/span><\/li>\n<\/ul>\n<\/li>\n<li>Ki\u1ec3m tra l\u1ea1i d\u1eef li\u1ec7u, n\u1ebfu d\u1eef li\u1ec7u c\u0169 theo TT133 v\u1eabn c\u00f2n c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a ghi s\u1ed5 th\u00ec tr\u00ean d\u1eef li\u1ec7u m\u1edbi theo TT200 c\u0169ng th\u1ef1c hi\u1ec7n b\u1ecf ghi ho\u1eb7c ghi s\u1ed5 t\u01b0\u01a1ng t\u1ef1 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u d\u1ec5 d\u00e0ng.<\/li>\n<li>N\u1ebfu d\u1eef li\u1ec7u c\u00f3 ph\u00e1t sinh t\u00ednh gi\u00e1 th\u00e0nh th\u00ec th\u1ef1c hi\u1ec7n: K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 T\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh theo h\u01b0\u1edbng d\u1eabn t\u00ednh gi\u00e1 th\u00e0nh <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/gia-thanh\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a> (Ch\u1ec9 l\u00e0m b\u01b0\u1edbc n\u00e0y n\u1ebfu c\u00f3 k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean d\u1eef li\u1ec7u theo TT133).<\/li>\n<li>B\u1ea3o tr\u00ec l\u1ea1i d\u1eef li\u1ec7u: V\u00e0o <strong>Ti\u1ec7n \u00edch\\B\u1ea3o tr\u00ec d\u1eef li\u1ec7u<\/strong>.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 5<\/strong>:\u00a0Sau khi th\u1ef1c hi\u1ec7n xong c\u00e1c thao t\u00e1c tr\u00ean th\u00ec ki\u1ec3m tra l\u1ea1i b\u00e1o c\u00e1o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u0111\u00fang:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n \u0111\u1ec3 ki\u1ec3m tra s\u1ed1 d\u01b0, ph\u00e1t sinh t\u00e0i kho\u1ea3n.<\/li>\n<li>C\u00e1c b\u00e1o c\u00e1o chi ti\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1edbp s\u1ed1 li\u1ec7u chi ti\u1ebft. (V\u00ed d\u1ee5: B\u00e1o c\u00e1o chi ti\u1ebft c\u00f4ng n\u1ee3, b\u00e1o c\u00e1o kho, B\u00e1o c\u00e1o TSC\u0110, CCDC&#8230;).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul><\/div><\/div> <\/div><\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3301],"ht-kb-tag":[3306,3399,3398,3309,3310],"class_list":["post-2205","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-chtg","ht_kb_tag-chuyen-thong-tu","ht_kb_tag-chuyen-thong-tu-133-sang-thong-tu-200","ht_kb_tag-chuyen-thong-tu-200-sang-thong-tu-133","ht_kb_tag-tt133-sang-tt200","ht_kb_tag-tt200-sang-tt133"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2205","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=2205"}],"version-history":[{"count":9,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2205\/revisions"}],"predecessor-version":[{"id":58141,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2205\/revisions\/58141"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2205"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2205"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}