{"id":56429,"date":"2025-11-21T10:28:59","date_gmt":"2025-11-21T03:28:59","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&p=56429"},"modified":"2026-01-06T15:36:47","modified_gmt":"2026-01-06T08:36:47","slug":"5-cap-nhat-du-lieu-ke-toan-theo-thong-tu-99-2025-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/5-cap-nhat-du-lieu-ke-toan-theo-thong-tu-99-2025-tt-btc\/","title":{"rendered":"3. C\u1eadp nh\u1eadt d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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Ng\u00e0y 27\/10\/2025,<\/strong>\u00a0B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/strong>\u00a0Trong \u0111\u00f3 c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi h\u01b0\u1edbng d\u1eabn v\u1ec1\u00a0t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, ghi s\u1ed5 k\u1ebf to\u00e1n, tr\u00ecnh b\u00e0y h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u2026<\/em><\/p>\n

Xem th\u00eam:<\/strong> T\u1ed5ng h\u1ee3p c\u00e1c n\u1ed9i dung thay \u0111\u1ed5i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/p>\n

MISA SME 2026 k\u1ecbp th\u1eddi \u0111\u00e1p \u1ee9ng c\u1eadp nh\u1eadt v\u00e0 thay \u0111\u1ed5i nghi\u1ec7p v\u1ee5 li\u00ean quan tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00f9ng trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/p>\n<\/div><\/div>\n

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2. Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng<\/strong><\/h3>\n

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  1. T\u1ea1o m\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo TT99<\/a><\/li>\n
  2. C\u1eadp nh\u1eadt d\u1eef li\u1ec7u t\u1eeb TT200 l\u00ean TT99<\/a><\/li>\n
  3. C\u1eadp nh\u1eadt nh\u00f3m danh m\u1ee5c t\u00e0i kho\u1ea3n theo TT99<\/a><\/li>\n
  4. B\u1ed5 sung TK thu\u1ebf TT\u0110B h\u00e0ng nh\u1eadp kh\u1ea9u tr\u00ean chi ti\u1ebft ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u<\/a><\/li>\n
  5. Thay \u0111\u1ed5i c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo t\u1ef7 gi\u00e1 mua b\u00e1n CK trung b\u00ecnh<\/a><\/li>\n
  6. \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 theo TT99<\/a><\/li>\n
  7. L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo TT99 \u0111\u1ed1i v\u1edbi c\u00f4ng ty \u0111a chi nh\u00e1nh<\/a><\/li>\n
  8. \u0110\u00e1nh d\u1ea5u Kh\u00e1ch h\u00e0ng, Nh\u00e0 cung c\u1ea5p l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9i b\u1ed9 \u0111\u1ec3 h\u1ed7 tr\u1ee3 lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 khi l\u1eadp BCTC h\u1ee3p nh\u1ea5t cho c\u00e1c c\u00f4ng ty \u0111a chi nh\u00e1nh.<\/a><\/li>\n
  9. T\u1ef1 \u0111\u1ed9ng c\u00e0i \u0111\u1eb7t SQL server t\u01b0\u01a1ng th\u00edch theo h\u1ec7 \u0111i\u1ec1u h\u00e0nh.<\/a><\/li>\n<\/ol>\n<\/div><\/div>\n
    <\/span><\/p>\n

    3. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h3>\n

    <\/div>

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      \n
    1. Khi ch\u01b0a ho\u00e0n th\u00e0nh d\u1eef li\u1ec7u quy\u1ebft to\u00e1n 2025 th\u00ec t\u00f4i c\u00f3 nh\u1eadp li\u00eau ti\u1ebfp d\u1eef li\u1ec7u 2026 theo th\u00f4ng t\u01b0 99 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li>\n
    2. T\u00f4i \u0111ang nh\u1eadp li\u1ec7u d\u1eef li\u1ec7u 2026 tr\u00ean d\u1eef li\u1ec7u theo th\u00f4ng t\u01b0 200, t\u00f4i c\u00f3 th\u1ec3 t\u00e1ch d\u1eef li\u1ec7u 2026 ra ri\u00eang theo th\u00f4ng t\u01b0 99 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li>\n
    3. \u0110\u00e3 t\u00e1ch DL n\u0103m 2026 v\u00e0 c\u00e2p nh\u1eadt TT 99 nh\u01b0ng sau \u0111\u00f3 ph\u00e1t hi\u1ec7n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u00ec sai, c\u00f3 c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 chu\u1ea9n n\u0103m 2025 (th\u00f4ng t\u01b0 200) sang kh\u00f4ng?<\/a><\/li>\n
    4. T\u00f4i \u0111\u00e3 t\u1ea1o m\u1edbi d\u1eef li\u1ec7u TT99 mu\u1ed1n l\u1ea5y 1 s\u1ed1 danh m\u1ee5c t\u1eeb d\u1eef li\u1ec7u c\u0169 TT200 th\u00ec ph\u1ea3i l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li>\n
    5. T\u00f4i \u0111ang d\u00f9ng MISA SME 2023 t\u00f4i c\u00f3 ph\u1ea3i c\u1eadp nh\u1eadt, n\u00e2ng c\u1ea5p l\u00ean phi\u00ean b\u1ea3n m\u1edbi \u0111\u1ebf \u00e1p d\u1ee5ng th\u00f4ng t\u01b0 99 kh\u00f4ng?<\/a><\/li>\n
    6. T\u00f4i c\u00f3 th\u1ec3 in \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o, ch\u1ee9ng t\u1eeb theo m\u1eabu TT99 tr\u00ean d\u1eef li\u1ec7u TT200 (khi ch\u01b0a quy\u1ebft to\u00e1n BCTC n\u0103m 2025) kh\u00f4ng?<\/a><\/li>\n<\/ol>\n

      <\/div><\/div> <\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2],"ht-kb-tag":[],"class_list":["post-56429","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cac_buoc_batdau_sudung_misasme_net2017"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/56429","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=56429"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/56429\/revisions"}],"predecessor-version":[{"id":59311,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/56429\/revisions\/59311"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=56429"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=56429"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=56429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}