{"id":67365,"date":"2025-12-12T16:24:42","date_gmt":"2025-12-12T09:24:42","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=67365"},"modified":"2026-01-07T09:03:18","modified_gmt":"2026-01-07T02:03:18","slug":"het-nam-ke-toan-2025-toi-bat-buoc-phai-tao-du-lieu-ke-toan-nam-2026-thi-lam-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/het-nam-ke-toan-2025-toi-bat-buoc-phai-tao-du-lieu-ke-toan-nam-2026-thi-lam-nhu-the-nao\/","title":{"rendered":"H\u1ebft n\u0103m k\u1ebf to\u00e1n 2025, t\u00f4i c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n n\u0103m 2026 kh\u00f4ng?"},"content":{"rendered":"<h3 id=\"1-tong-quan\">1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd khi mu\u1ed1n <b data-path-to-node=\"8,0\" data-index-in-node=\"48\">t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n n\u0103m 2026<\/b> ho\u1eb7c <b data-path-to-node=\"8,0\" data-index-in-node=\"82\">chuy\u1ec3n n\u0103m t\u00e0i ch\u00ednh<\/b> t\u1eeb n\u0103m 2025 sang n\u0103m 2026.<\/p>\n<p><strong>MISA khuy\u1ebfn ngh\u1ecb<\/strong>, khi s\u1ed1 li\u1ec7u n\u0103m 2025 ch\u01b0a ho\u00e0n thi\u1ec7n, anh\/ch\u1ecb <b>nh\u1eadp ch\u1ee9ng t\u1eeb n\u0103m 2026 tr\u00ean d\u1eef li\u1ec7u hi\u1ec7n t\u1ea1i (n\u0103m 2025).<\/b><\/p>\n<h3 id=\"2-cac-buoc-thuc-hien\">2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p>T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u n\u0103m 2026 khi d\u1eef li\u1ec7u 2025 ch\u01b0a ho\u00e0n ch\u1ec9nh, s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m ch\u01b0a chu\u1ea9n, anh\/ch\u1ecb <strong>KH\u00d4NG<\/strong> n\u00ean t\u00e1ch ri\u00eang d\u1eef li\u1ec7u n\u0103m 2026 ngay\u00a0m\u00e0 ti\u1ebfp t\u1ee5c nh\u1eadp ch\u1ee9ng t\u1eeb tr\u00ean d\u1eef li\u1ec7u hi\u1ec7n t\u1ea1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 d\u01b0, danh m\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 <strong data-start=\"391\" data-end=\"459\">thu\u1eadn ti\u1ec7n sao ch\u00e9p, nh\u00e2n b\u1ea3n ch\u1ee9ng t\u1eeb t\u1eeb n\u0103m 2025 sang n\u0103m 2026<\/strong>. Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Nh\u1eadp ch\u1ee9ng t\u1eeb n\u0103m 2026 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-nhap-chung-tu-nam-2026\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ho\u00e0n thi\u1ec7n s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n n\u0103m 2025 v\u00e0 t\u00e1ch d\u1eef li\u1ec7u k\u1ebf to\u00e1n 2026 \u0111\u1ec3 l\u1ea5y s\u1ed1 d\u01b0 chu\u1ea9n sang, tr\u00e1nh ph\u1ea3i s\u1eeda tay, c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 d\u01b0. Khi t\u00e1ch ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y danh m\u1ee5c \u0111\u00e3 khai b\u00e1o, ch\u1ee9ng t\u1eeb ph\u00e1t sinh n\u0103m 2026 \u0111\u00e3 nh\u1eadp tr\u00ean d\u1eef li\u1ec7u 2025 sang d\u1eef li\u1ec7u n\u0103m 2026.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu \u0111\u01a1n v\u1ecb v\u1eabn mu\u1ed1n t\u00e1ch ri\u00eang d\u1eef li\u1ec7u n\u0103m 2026 t\u1ea1i th\u1eddi \u0111i\u1ec3m s\u1ed1 li\u1ec7u n\u0103m 2025 ch\u01b0a ho\u00e0n thi\u1ec7n th\u00ec l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tao-moi-du-lieu-ke-toan-tu-nam-truoc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> \u0111\u1ec3 t\u1ea1o d\u1eef li\u1ec7u n\u0103m 2026 t\u1eeb d\u1eef li\u1ec7u n\u0103m 2025. Sau khi ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o n\u0103m 2025, c\u00f3 s\u1ed1 d\u01b0 \u0111\u00fang th\u00ec th\u1ef1c hi\u1ec7n theo hi\u1ec7n c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 d\u01b0 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lay-so-du-dau-nam\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd khi mu\u1ed1n t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n n\u0103m 2026 ho\u1eb7c chuy\u1ec3n n\u0103m t\u00e0i ch\u00ednh t\u1eeb n\u0103m 2025 sang n\u0103m 2026. MISA khuy\u1ebfn ngh\u1ecb, khi s\u1ed1 li\u1ec7u n\u0103m 2025 ch\u01b0a ho\u00e0n thi\u1ec7n, anh\/ch\u1ecb nh\u1eadp ch\u1ee9ng t\u1eeb n\u0103m 2026 tr\u00ean d\u1eef&#8230;<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[270],"ht-kb-tag":[],"class_list":["post-67365","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-mua-quyet-toan"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/71"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=67365"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67365\/revisions"}],"predecessor-version":[{"id":70775,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67365\/revisions\/70775"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=67365"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=67365"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=67365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}