{"id":56789,"date":"2026-01-27T15:43:51","date_gmt":"2026-01-27T08:43:51","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=56789"},"modified":"2026-06-16T15:47:05","modified_gmt":"2026-06-16T08:47:05","slug":"bo-sung-so-chi-tiet-vat-lieu-dung-cu-san-pham-hang-hoa-mau-so-s2d-hkd-tren-du-lieu-theo-thong-tu-152-2025-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/bo-sung-so-chi-tiet-vat-lieu-dung-cu-san-pham-hang-hoa-mau-so-s2d-hkd-tren-du-lieu-theo-thong-tu-152-2025-tt-btc\/","title":{"rendered":"B\u1ed5 sung S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (M\u1eabu s\u1ed1 S2d-HKD) tr\u00ean d\u1eef li\u1ec7u theo 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><strong>N\u1ed9i dung<\/strong>: B\u1ed5 sung \u0111\u00fang m\u1eabu S2d-HKD\u00a0\u0111\u1ec3 h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh theo d\u00f5i\u00a0nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n cho t\u1eebng v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a.<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong>: Kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n g\u00f3i h\u1ed9 kinh doanh theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC, \u00e1p d\u1ee5ng t\u1eeb 01\/01\/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<h3><b>2. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung b\u00e1o c\u00e1o <strong>S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (M\u1eabu S2d-HKD) <\/strong>theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC tr\u00ean c\u00e1c ph\u00e2n h\u1ec7 Kho v\u00e0 ph\u00e2n h\u1ec7 B\u00e1o c\u00e1o, thay th\u1ebf cho s\u1ed5 S2-HKD theo th\u00f4ng t\u01b0 88\/2021\/TT-BTC.<\/p>\n<ul>\n<li>Tr\u00ean ph\u00e2n h\u1ec7 <strong>Kho<\/strong>\\tab <strong>B\u00e1o c\u00e1o<\/strong>:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-68169\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/so-s2d-1600x422.png\" alt=\"\" width=\"1600\" height=\"422\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/so-s2d-1600x422.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/so-s2d-768x203.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/so-s2d-50x13.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/so-s2d-1536x405.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/so-s2d-60x16.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/so-s2d-100x26.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/so-s2d.png 1902w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li>Ho\u1eb7c Tr\u00ean ph\u00e2n h\u1ec7 <strong>Kho<\/strong>\\tab <strong>Quy tr\u00ecnh<\/strong>:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-68173\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/quy-trinh-s2d-1600x760.png\" alt=\"\" width=\"1600\" height=\"760\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/quy-trinh-s2d-1600x760.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/quy-trinh-s2d-768x365.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/quy-trinh-s2d-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/quy-trinh-s2d-1536x729.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/quy-trinh-s2d-60x28.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/quy-trinh-s2d-100x47.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/quy-trinh-s2d.png 1689w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li>Tr\u00ean ph\u00e2n h\u1ec7 <strong>B\u00e1o c\u00e1o<\/strong>:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-68175\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/bao-cao-so-s2-1600x653.png\" alt=\"\" width=\"1600\" height=\"653\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/bao-cao-so-s2-1600x653.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/bao-cao-so-s2-768x314.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/bao-cao-so-s2-50x20.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/bao-cao-so-s2-1536x627.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/bao-cao-so-s2-60x24.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/bao-cao-so-s2-100x41.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/bao-cao-so-s2.png 1898w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li>Ng\u01b0\u1eddi d\u00f9ng khai b\u00e1o tham s\u1ed1 \u0111\u1ec3 m\u1edf l\u00ean <strong>S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (M\u1eabu S2d-HKD)<\/strong> nh\u01b0 sau:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-68177\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/hien-thi-so-s2d-1600x819.png\" alt=\"\" width=\"1600\" height=\"819\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/hien-thi-so-s2d-1600x819.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/hien-thi-so-s2d-768x393.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/hien-thi-so-s2d-50x26.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/hien-thi-so-s2d-1536x786.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/hien-thi-so-s2d-60x31.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/hien-thi-so-s2d-100x51.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/hien-thi-so-s2d.png 1677w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<\/div><\/div> <\/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":[3597],"ht-kb-tag":[],"class_list":["post-56789","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r80-phat-hanh-ngay-07-02-2026"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56789","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=56789"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56789\/revisions"}],"predecessor-version":[{"id":68193,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56789\/revisions\/68193"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=56789"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=56789"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=56789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}