{"id":55661,"date":"2025-12-29T17:20:32","date_gmt":"2025-12-29T10:20:32","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=55661"},"modified":"2026-01-07T08:32:53","modified_gmt":"2026-01-07T01:32:53","slug":"cau-hoi-thuong-gap-ve-thong-tu-thay-the-thong-tu-152-2025-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cau-hoi-thuong-gap-ve-thong-tu-thay-the-thong-tu-152-2025-tt-btc\/","title":{"rendered":"C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u00f4ng t\u01b0 152\/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><b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p khi t\u1ea1o v\u00e0 qu\u1ea3n l\u00fd d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 152\/2021\/TT-BTC (hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026).<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>H\u01b0\u1edbng d\u1eabn t\u1ea1o d\u1eef li\u1ec7u theo Th\u00f4ng t\u01b0 152\/2021\/TT-BTC.<\/li>\n<li>Gi\u1ea3i \u0111\u00e1p c\u00e1c t\u00ecnh hu\u1ed1ng nh\u1eadp li\u1ec7u, chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u gi\u1eefa c\u00e1c th\u00f4ng t\u01b0.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn l\u1ea5y danh m\u1ee5c, s\u1ed1 d\u01b0 t\u1eeb d\u1eef li\u1ec7u c\u0169 sang d\u1eef li\u1ec7u m\u1edbi.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u, c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 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><b>2. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/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><b>2.1 \u0110\u1ec3 t\u1ea1o d\u1eef li\u1ec7u theo Th\u00f4ng t\u01b0 152\/2021\/TT-BTC t\u00f4i ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>Tr\u1ea3 l\u1eddi:<\/strong> Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thiet-lap-du-lieu-nam-2026-theo-thong-tu-152-2025-tt-btc\/\" target=\"_blank\" rel=\"noopener\">T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/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 Khi ho\u00e0n th\u00e0nh d\u1eef li\u1ec7u n\u0103m 2025, t\u00f4i c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc t\u1eeb d\u1eef li\u1ec7u 2025 sang d\u1eef li\u1ec7u theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<p>\u1ede th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, Anh\/Ch\u1ecb c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc t\u1eeb d\u1eef li\u1ec7u 2025 sang d\u1eef li\u1ec7u th\u00f4ng t\u01b0 152\/2025\/TT-BTC b\u1eb1ng c\u00e1ch nh\u1eadp th\u1ee7 c\u00f4ng ho\u1eb7c nh\u1eadp kh\u1ea9u excel v\u00e0o ph\u1ea7n m\u1ec1m.<br \/>\nNgo\u00e0i ra, MISA ASP K\u1ebf to\u00e1n \u0111ang nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n t\u00ednh n\u0103ng c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb d\u1eef li\u1ec7u c\u0169, d\u1ef1 ki\u1ebfn t\u00ednh n\u0103ng s\u1ebd ra m\u1eaft v\u00e0o kho\u1ea3ng th\u00e1ng 3\/2026.<\/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 T\u00f4i \u0111ang t\u1ea1o m\u1edbi d\u1eef li\u1ec7u theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC mu\u1ed1n l\u1ea5y m\u1ed9t s\u1ed1 danh m\u1ee5c t\u1eeb d\u1eef li\u1ec7u c\u0169 TT88 th\u00ec ph\u1ea3i l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<p>Khi \u0111ang t\u1ea1o m\u1edbi d\u1eef li\u1ec7u t\u1eeb th\u00f4ng t\u01b0 152\/2025\/TT-BTC m\u00e0 mu\u1ed1n l\u1ea5y m\u1ed9t s\u1ed1 danh m\u1ee5c t\u1eeb d\u1eef li\u1ec7u c\u0169 theo TT88 th\u00ec Anh\/Ch\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>C\u00e1ch 1: Nh\u1eadp kh\u1ea9u excel danh m\u1ee5c v\u00e0o d\u1eef li\u1ec7u m\u1edbi<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u00ean d\u1eef li\u1ec7u c\u0169 theo Th\u00f4ng t\u01b0 88, xu\u1ea5t kh\u1ea9u excel c\u00e1c danh m\u1ee5c c\u1ea7n \u0111\u01b0a v\u00e0o d\u1eef li\u1ec7u m\u1edbi. <a href=\"https:\/\/helpasp.misa.vn\/accounting\/wp-admin\/xuat_khau_ra_excel\" target=\"_blank\" rel=\"noopener\">Xem h\u01b0\u1edbng d\u1eabn<\/a><\/li>\n<li>Tr\u00ean b\u1ed9 d\u1eef li\u1ec7u m\u1edbi theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC, Anh\/Ch\u1ecb nh\u1eadp kh\u1ea9u excel danh m\u1ee5c. <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_10050000\/\" target=\"_blank\" rel=\"noopener\">Xem h\u01b0\u1edbng d\u1eabn<\/a><\/li>\n<\/ul>\n<p><strong>C\u00e1ch 2: S\u1eed d\u1ee5ng t\u00ednh n\u0103ng &#8220;L\u1ea5y ch\u1ee9ng t\u1eeb t\u1eeb d\u1eef li\u1ec7u kh\u00e1c&#8221; tr\u00ean MISA ASP K\u1ebf to\u00e1n<\/strong><\/p>\n<p>T\u00ednh n\u0103ng <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lay-chung-tu-tu-du-lieu-khac\/\" target=\"_blank\" rel=\"noopener\"><strong>L\u1ea5y ch\u1ee9ng t\u1eeb t\u1eeb d\u1eef li\u1ec7u kh\u00e1c<\/strong><\/a> cho ph\u00e9p Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n l\u1ea5y ch\u1ee9ng t\u1eeb t\u1eeb d\u1eef li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian nh\u1eadp li\u1ec7u ch\u1ee9ng t\u1eeb tr\u00ean ph\u1ea7n m\u1ec1m v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c.<\/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":[3478],"ht-kb-tag":[],"class_list":["post-55661","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cac-nghiep-vu-co-ban-cho-che-do-ke-toan-hkd"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/55661","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=55661"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/55661\/revisions"}],"predecessor-version":[{"id":56063,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/55661\/revisions\/56063"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=55661"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=55661"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=55661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}