{"id":39837,"date":"2025-11-19T10:38:40","date_gmt":"2025-11-19T03:38:40","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=39837"},"modified":"2025-12-24T14:04:07","modified_gmt":"2025-12-24T07:04:07","slug":"quyet-toan-bao-cao-tai-chinh","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/quyet-toan-bao-cao-tai-chinh\/","title":{"rendered":"Quy\u1ebft to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> chi ti\u1ebft c\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ec3 ho\u00e0n th\u00e0nh quy\u1ebft to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m:<\/strong> H\u01b0\u1edbng d\u1eabn \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 t\u1edd khai v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 nh\u1ea5t qu\u00e1n c\u1ee7a s\u1ed5 s\u00e1ch v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u01b0\u1edbng d\u1eabn c\u00e1c thao t\u00e1c chu\u1ea9n b\u1ecb cho k\u1ef3 k\u1ebf to\u00e1n ti\u1ebfp theo, gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00c1p d\u1ee5ng cho K\u1ebf to\u00e1n, Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, Ki\u1ec3m to\u00e1n vi\u00ean, Tr\u01b0\u1edfng ph\u00f2ng k\u1ebf to\u00e1n.<\/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><strong>2. C\u00e1c c\u00f4ng vi\u1ec7c h\u1ed7 tr\u1ee3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n BCTC<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/doi-chieu-danh-sach-hoa-don-da-hach-toan-tren-phan-mem-voi-he-thong-hoa-don-dien-tu-cua-tong-cuc-thue\/\" target=\"_blank\" rel=\"noopener\">\u0110\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/doi-chieu-danh-sach-hoa-don-da-ke-khai-tren-to-khai-voi-he-thong-hoa-don-dien-tu-cua-tong-cuc-thue\/\" target=\"_blank\" rel=\"noopener\">\u0110\u1ed1i chi\u1ebfu t\u1edd khai v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_29040001\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiem-tra-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra BCTC<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cac-bao-cao-doi-chieu-tai-phan-he-kiem-soat-rui-ro\/\" target=\"_blank\" rel=\"noopener\">C\u00e1c b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu t\u1ea1i ph\u00e2n h\u1ec7 Ki\u1ec3m so\u00e1t r\u1ee7i ro<\/a><\/li>\n<li>T\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n t\u1eeb n\u0103m tr\u01b0\u1edbc(T\u00ednh n\u0103ng \u0111ang ph\u00e1t tri\u1ec3n, d\u1ef1 ki\u1ebfn ra m\u1eaft T2\/2026)<\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cau-hoi-thuong-gap-khi-quyet-toan\/\" target=\"_blank\" rel=\"noopener\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n<\/a><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\"><strong><em>T\u1eeb ng\u00e0y 01\/01\/2026, th\u00f4ng t\u01b0 99\/2025\/TT-BTC s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thay th\u1ebf cho th\u00f4ng t\u01b0 200\/2014\/TT-BTC. MISA khuy\u1ebfn kh\u1ecb Doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c nh\u1eadp c\u00e1c ph\u00e1t sinh n\u0103m 2026 tr\u00ean d\u1eef li\u1ec7u hi\u1ec7n t\u1ea1i. Sau khi ho\u00e0n th\u00e0nh quy\u1ebft to\u00e1n 2025, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 m\u1edbi. Xem chi ti\u1ebft <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/tong-quan-ve-thong-tu-99-2025-tt-btc-thay-the-thong-tu-200-2014-tt-btc\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff6600;\">T\u1ea0I<\/span><\/a><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/tong-quan-ve-thong-tu-99-2025-tt-btc-thay-the-thong-tu-200-2014-tt-btc\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff6600;\"> \u0110\u00c2Y<\/span><\/a>.<\/em><\/strong><\/span><\/p>\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-39837","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39837","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=39837"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39837\/revisions"}],"predecessor-version":[{"id":55255,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39837\/revisions\/55255"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=39837"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=39837"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=39837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}