{"id":33797,"date":"2025-02-12T14:12:02","date_gmt":"2025-02-12T07:12:02","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=33797"},"modified":"2025-02-12T14:12:02","modified_gmt":"2025-02-12T07:12:02","slug":"in-so-s51-h-so-chi-tiet-doanh-thu-theo-che-do-ke-toan-moi","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/in-so-s51-h-so-chi-tiet-doanh-thu-theo-che-do-ke-toan-moi\/","title":{"rendered":"In s\u1ed5 S51-H: S\u1ed5 chi ti\u1ebft doanh thu theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi"},"content":{"rendered":"<h2 id=\"1-muc-dich\">1. M\u1ee5c \u0111\u00edch<\/h2>\n<p>K\u1ebf to\u00e1n c\u00f3 th\u1ec3 in &#8220;s\u1ed5 S51-H: S\u1ed5 chi ti\u1ebft doanh thu&#8221; theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi \u0111\u1ec3 theo d\u00f5i doanh thu ph\u00e1t sinh, s\u1ed1 ghi gi\u1ea3m thu trong n\u0103m (Tr\u1eeb doanh tu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5).<\/p>\n<h2 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h2>\n<p>B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o v\u00e0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thay th\u1ebf Th\u00f4ng t\u01b0 107\/2017\/TT-BTC, trong \u0111\u00f3 b\u1ed5 sung s\u1ed5 S51-H: S\u1ed5 chi ti\u1ebft doanh thu v\u00e0 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>&#8211; S\u1ed5 chi ti\u1ebft doanh thu ph\u1ea3i m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i kinh ph\u00ed m\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb NSNN; t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i; t\u1eeb c\u00e1c kho\u1ea3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i v\u00e0 kinh ph\u00ed nghi\u1ec7p v\u1ee5 m\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng.<\/p>\n<p>&#8211; Th\u00f4ng tin tr\u00ean s\u1ed5 t\u1ed1i thi\u1ec3u ph\u1ea3i bao g\u1ed3m:<\/p>\n<ul>\n<li>Ng\u00e0y, th\u00e1ng ghi s\u1ed5<\/li>\n<li>S\u1ed1 hi\u1ec7u, ng\u00e0y th\u00e1ng c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi s\u1ed5<\/li>\n<li>N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh tr\u00ean c\u01a1 s\u1edf ch\u1ee9ng t\u1eeb<\/li>\n<li>T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/li>\n<li>S\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n doanh thu<\/li>\n<li>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o doanh thu trong n\u0103m<\/li>\n<li>T\u1ed5ng c\u1ed9ng s\u1ed1 ph\u00e1t sinh cu\u1ed1i th\u00e1ng, t\u00ednh s\u1ed1 l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ec3 t\u00ednh t\u1ed5ng doanh thu trong n\u0103m, t\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o doanh thu trong n\u0103m, sau \u0111\u00f3 k\u1ebft chuy\u1ec3n s\u1ed1 li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m.\u00a0<\/li>\n<\/ul>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R3<\/strong>, ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng in s\u1ed5 S51-H: S\u1ed5 chi ti\u1ebft doanh thu theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi \u0111\u1ec3 theo d\u00f5i doanh thu ph\u00e1t sinh, s\u1ed1 ghi gi\u1ea3m thu trong n\u0103m (Tr\u1eeb doanh tu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5).<\/p>\n<p><strong>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n<p>1. V\u00e0o <strong>B\u00e1o c\u00e1o\\S\u1ed5 k\u1ebf to\u00e1n<\/strong>, ch\u1ecdn <strong>S51-H: S\u1ed5 chi ti\u1ebft doanh thu<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-33799 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/02\/1-4.png\" alt=\"\" width=\"1303\" height=\"709\" srcset=\"\/2025\/wp-content\/uploads\/2025\/02\/1-4.png 1303w, \/2025\/wp-content\/uploads\/2025\/02\/1-4-300x163.png 300w, \/2025\/wp-content\/uploads\/2025\/02\/1-4-1024x557.png 1024w, \/2025\/wp-content\/uploads\/2025\/02\/1-4-768x418.png 768w, \/2025\/wp-content\/uploads\/2025\/02\/1-4-50x27.png 50w, \/2025\/wp-content\/uploads\/2025\/02\/1-4-60x33.png 60w, \/2025\/wp-content\/uploads\/2025\/02\/1-4-100x54.png 100w\" sizes=\"auto, (max-width: 1303px) 100vw, 1303px\" \/><\/p>\n<p>2. Khai b\u00e1o tham s\u1ed1 b\u00e1o c\u00e1o. Nh\u1ea5n<strong> \u0110\u1ed3ng \u00fd.<\/strong><\/p>\n<p>3. \u00a0Ph\u1ea7n m\u1ec1m in m\u1eabu S51-H theo quy \u0111\u1ecbnh c\u1ee7a TT24\/2024\/TT-BTC.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-33801 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/02\/2-5.png\" alt=\"\" width=\"1041\" height=\"741\" srcset=\"\/2025\/wp-content\/uploads\/2025\/02\/2-5.png 1041w, \/2025\/wp-content\/uploads\/2025\/02\/2-5-300x214.png 300w, \/2025\/wp-content\/uploads\/2025\/02\/2-5-1024x729.png 1024w, \/2025\/wp-content\/uploads\/2025\/02\/2-5-768x547.png 768w, \/2025\/wp-content\/uploads\/2025\/02\/2-5-50x36.png 50w, \/2025\/wp-content\/uploads\/2025\/02\/2-5-60x43.png 60w, \/2025\/wp-content\/uploads\/2025\/02\/2-5-100x71.png 100w\" sizes=\"auto, (max-width: 1041px) 100vw, 1041px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch K\u1ebf to\u00e1n c\u00f3 th\u1ec3 in &#8220;s\u1ed5 S51-H: S\u1ed5 chi ti\u1ebft doanh thu&#8221; theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi \u0111\u1ec3 theo d\u00f5i doanh thu ph\u00e1t sinh, s\u1ed1 ghi gi\u1ea3m thu trong n\u0103m (Tr\u1eeb doanh tu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5). 2. Chi ti\u1ebft thay \u0111\u1ed5i&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[967],"ht-kb-tag":[],"class_list":["post-33797","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r3"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33797","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/23"}],"version-history":[{"count":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33797\/revisions"}],"predecessor-version":[{"id":33803,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33797\/revisions\/33803"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=33797"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=33797"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=33797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}