{"id":39753,"date":"2025-11-14T15:21:30","date_gmt":"2025-11-14T08:21:30","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=39753"},"modified":"2025-12-11T09:57:38","modified_gmt":"2025-12-11T02:57:38","slug":"phan-mem-misa-asp-dap-ung-quy-dinh-moi-theo-thong-tu-99-2025-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/phan-mem-misa-asp-dap-ung-quy-dinh-moi-theo-thong-tu-99-2025-tt-btc\/","title":{"rendered":"Ph\u1ea7n m\u1ec1m MISA ASP \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\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<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 nh\u1eefng thay \u0111\u1ed5i v\u00e0 c\u1ea3i ti\u1ebfn tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Thi\u1ebft l\u1eadp d\u1eef li\u1ec7u n\u0103m 2026 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/li>\n<li>C\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/li>\n<li>Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/li>\n<li>Thi\u1ebft l\u1eadp ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/li>\n<li>T\u1ef7 gi\u00e1 giao d\u1ecbch<\/li>\n<li>T\u00ednh gi\u00e1 xu\u1ea5t kho<\/li>\n<li>B\u00e1o c\u00e1o, ch\u1ee9ng t\u1eeb<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ul>\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<h3><b>2. MISA ASP K\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/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%;\">\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><b>2.1. Thi\u1ebft l\u1eadp d\u1eef li\u1ec7u n\u0103m 2026 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thiet-lap-du-lieu-nam-2026-theo-thong-tu-99-2025-tt-btc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/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><b>2.2. C\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ed1i v\u1edbi b\u1ed9 d\u1eef li\u1ec7u l\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt danh m\u1ee5c t\u00e0i kho\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/11\/2-1.png\" alt=\"\" width=\"1398\" height=\"896\" \/><br \/>\nXem chi ti\u1ebft \u0111i\u1ec3m thay \u0111\u1ed5i v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n tr\u00ean Th\u00f4ng t\u01b0 99 <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/nhung-diem-thay-doi-cua-thong-tu-99-2025-tt-btc-so-voi-thong-tu-200-2014-tt-btc\/#2-6-he-thong-tai-khoan\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/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><b>2.3. Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng TK 1383 \u0111\u1ec3 theo d\u00f5i thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u. C\u1ee5 th\u1ec3:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><b>T\u00e0i kho\u1ea3n 1383 &#8211; Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/b>: <em>Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u (v\u00ed d\u1ee5 x\u0103ng nh\u1eadp kh\u1ea9u,\u2026) (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng t\u1ea1m nh\u1eadp &#8211; t\u00e1i xu\u1ea5t \u0111\u00e3 n\u1ed9p) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/em><\/li>\n<li>Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n thu\u1ebf n\u00e0y, \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1eeb 01\/01\/2026.<\/li>\n<li>Ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n b\u1ed5 sung c\u1ed9t <b>TK\u0110\u01af Thu\u1ebf TT\u0110B<\/b> tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u:<br \/>\n<em>&#8211; Mua h\u00e0ng nh\u1eadp kh\u1ea9u nh\u1eadp kho<br \/>\n&#8211; Mua h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng qua kho<br \/>\n&#8211; Mua h\u00e0ng nhi\u1ec1u h\u00f3a \u0111\u01a1n nh\u1eadp kh\u1ea9u nh\u1eadp kho<br \/>\n&#8211; Mua h\u00e0ng nhi\u1ec1u h\u00f3a \u0111\u01a1n nh\u1eadp kh\u1ea9u kh\u00f4ng qua kho<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/11\/2-5-1600x697.png\" alt=\"\" width=\"1600\" height=\"697\" \/><br \/>\n<em><strong>L\u01b0u \u00fd:<\/strong> \u00c1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp v\u00e0 kh\u1ea5u tr\u1eeb<\/em><\/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><b>2.4. T\u1ef7 gi\u00e1 giao d\u1ecbch<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh c\u00e1c t\u1ef7 gi\u00e1 khi ghi nh\u1eadn mua\/b\u00e1n kh\u00e1c nhau, g\u00e2y ph\u1ee9c t\u1ea1p trong h\u1ea1ch to\u00e1n. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u00e3 c\u00f3 s\u1ef1 l\u00e0m r\u00f5 v\u00e0 linh ho\u1ea1t h\u01a1n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0 t\u1ef7 gi\u00e1 chuy\u1ec3n \u0111\u1ed5i. C\u1ee5 th\u1ec3:<br \/>\n<strong>T\u1ef7 gi\u00e1 Giao d\u1ecbch Th\u1ef1c t\u1ebf theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (\u00c1p d\u1ee5ng cho giao d\u1ecbch trong k\u1ef3):<\/strong> Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch ho\u1eb7c t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 (ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/-1% so v\u1edbi t\u1ef7 gi\u00e1 trung b\u00ecnh).<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u00ean ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>\\tab <strong>Quy tr\u00ecnh<\/strong><\/li>\n<li>T\u1ea1i m\u1ee5c <strong>Ti\u1ec7n \u00edch<\/strong>, ch\u1ecdn <strong>\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/11\/1-8.png\" alt=\"\" width=\"1529\" height=\"837\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1i m\u1ee5c <strong>Theo t\u1ef7 gi\u00e1<\/strong>: khai b\u00e1o t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/11\/2-7.png\" alt=\"\" width=\"1527\" height=\"835\" \/> <\/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><b>2.5. T\u00ednh gi\u00e1 xu\u1ea5t kho<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> t\u1ea1o nhi\u1ec1u thu\u1eadn l\u1ee3i v\u00e0 linh ho\u1ea1t h\u01a1n, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a v\u00e0 d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng th\u1ef1c ti\u1ec5n, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 nhi\u1ec1u nh\u00f3m h\u00e0ng kh\u00e1c bi\u1ec7t r\u00f5 v\u1ec1 \u0111\u1eb7c th\u00f9.<br \/>\nTheo \u0111\u00f3, MISA ASP K\u1ebf to\u00e1n \u0111\u00e3 c\u1ea3i ti\u1ebfn ph\u1ea7n thi\u1ebft l\u1eadp ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 \u0111\u1ec3 \u0111\u00e1p \u1ee9ng linh ho\u1ea1t nhu c\u1ea7u t\u1ea1i \u0111\u01a1n v\u1ecb:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1i bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng <strong>\u2699 Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn\\V\u1eadt t\u01b0, h\u00e0ng h\u00f3a<\/strong><\/li>\n<li>Ph\u1ea7n m\u1ec1m b\u1ed5 sung <strong>T\u00f9y ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/strong>: Cho ph\u00e9p Anh\/Ch\u1ecb l\u1ef1a ch\u1ecdn m\u1ed9t trong 2 nguy\u00ean t\u1eafc t\u00ednh gi\u00e1:\n<ul>\n<li><strong>T\u1ea5t c\u1ea3 v\u1eadt t\u01b0 s\u1eed d\u1ee5ng chung m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1:<\/strong> N\u00ean \u00e1p d\u1ee5ng khi \u0111\u01a1n v\u1ecb kinh doanh c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u0111\u1ed3ng, quy tr\u00ecnh qu\u1ea3n l\u00fd kho \u0111\u01a1n gi\u1ea3n v\u00e0 mu\u1ed1n th\u1ed1ng nh\u1ea5t m\u1ed9t c\u00e1ch t\u00ednh cho to\u00e0n b\u1ed9 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u1ec3 d\u1ec5 qu\u1ea3n l\u00fd, \u0111\u1ed1i chi\u1ebfu. L\u1ef1a ch\u1ecdn n\u00e0y gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n tr\u00ean to\u00e0n h\u1ec7 th\u1ed1ng.<\/li>\n<li><strong>C\u00e1c v\u1eadt t\u01b0 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 kh\u00e1c nhau:<\/strong> N\u00ean \u00e1p d\u1ee5ng khi \u0111\u01a1n v\u1ecb kinh doanh \u0111a d\u1ea1ng c\u00e1c lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a v\u1edbi \u0111\u1eb7c th\u00f9 kh\u00e1c nhau. L\u1ef1a ch\u1ecdn n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1ea5t cho t\u1eebng nh\u00f3m v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u1eb7c th\u00f9.<br \/>\n<em><strong>V\u00ed d\u1ee5:<\/strong> m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng c\u1ea7n theo d\u00f5i gi\u00e1 \u0111\u00edch danh (nh\u01b0 m\u00e1y m\u00f3c c\u00f3 s\u1ed1 serial), trong khi c\u00e1c m\u1eb7t h\u00e0ng kh\u00e1c (nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m) ch\u1ec9 c\u1ea7n t\u00ednh gi\u00e1 b\u00ecnh qu\u00e2n.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/11\/3-3.png\" alt=\"\" width=\"1397\" height=\"896\" \/><br \/>\nKhi th\u1ef1c hi\u1ec7n T\u00ednh gi\u00e1 xu\u1ea5t kho\/B\u1ea3o tr\u00ec d\u1eef li\u1ec7u\/Ghi s\u1ed5 ch\u1ee9ng t\u1eeb\/Ghi s\u1ed5, b\u1ecf ghi theo l\u00f4 (C\u00f3 t\u00edch ch\u1ecdn <strong>T\u00ednh l\u1ea1i gi\u00e1 xu\u1ea5t kho<\/strong>) s\u1ebd t\u00ednh gi\u00e1 xu\u1ea5t kho theo \u0111\u00fang nguy\u00ean t\u1eafc c\u1ee7a t\u1eebng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 \u0111\u00e3 khai b\u00e1o cho t\u1eebng VTHH.<\/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><b>2.6. B\u00e1o c\u00e1o, ch\u1ee9ng t\u1eeb<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>MISA ASP K\u1ebf to\u00e1n c\u1ea3i ti\u1ebfn b\u00e1o c\u00e1o, ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch \u0111\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/11\/so-nkc.png\" alt=\"\" width=\"794\" height=\"892\" \/> <\/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><b>2.7. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u00c1p d\u1ee5ng theo thay \u0111\u1ed5i t\u1ea1i Th\u00f4ng t\u01b0 99 v\u1ec1 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (theo Th\u00f4ng t\u01b0 200) s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n<p>Nh\u01b0 v\u1eady, h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC s\u1ebd bao g\u1ed3m:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/li>\n<li>B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/11\/BC-tinh-hinh-tai-chinh.png\" alt=\"\" width=\"796\" height=\"894\" \/><br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/11\/BC-ket-qua-hoat-dong-KD.png\" alt=\"\" width=\"797\" height=\"895\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-39753","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39753","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=39753"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39753\/revisions"}],"predecessor-version":[{"id":50815,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39753\/revisions\/50815"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=39753"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=39753"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=39753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}