{"id":34257,"date":"2025-03-19T10:38:03","date_gmt":"2025-03-19T03:38:03","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34257"},"modified":"2025-10-17T11:23:09","modified_gmt":"2025-10-17T04:23:09","slug":"khi-nop-bctc-cho-kbnn-bi-tu-choi-voi-li-do-b04-bctc-ms19-ms-20-so-du-dau-nam-ms-21-so-tang-trong-nam-ms-22-so-giam-trong-nam-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khi-nop-bctc-cho-kbnn-bi-tu-choi-voi-li-do-b04-bctc-ms19-ms-20-so-du-dau-nam-ms-21-so-tang-trong-nam-ms-22-so-giam-trong-nam-thi-lam-the-nao\/","title":{"rendered":"Khi n\u1ed9p BCTC cho KBNN b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi l\u00ed do B04\/BCTC, MS19 (\u2026) = MS 20 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS 21 (S\u1ed1 t\u0103ng trong n\u0103m) \u2013 MS 22 (S\u1ed1 gi\u1ea3m trong n\u0103m) th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<p>(<em>Nh\u1eefng h<\/em><em>\u00ecnh \u1ea3nh d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb n\u1ed9p b\u00e1o c\u00e1o n\u0103m 2022, c\u00e1c n\u0103m kh\u00e1c c\u0169ng t\u01b0\u01a1ng t\u1ef1<\/em>)<\/p>\n<h3 id=\"bieu-hien\">Bi\u1ec3u hi\u1ec7n<\/h3>\n<p>Khi n\u1ed9p BCTC cho KBNN b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi l\u00ed do:<\/p>\n<p>B04\/BCTC, MS19 (T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh HH) = MS 20 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS 21 (S\u1ed1 t\u0103ng trong n\u0103m) \u2013 MS 22 (S\u1ed1 gi\u1ea3m trong n\u0103m)<\/p>\n<p>B04\/BCTC, MS19 (Nguy\u00ean gi\u00e1 TSC\u0110 VH) = MS 20 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS 21 (S\u1ed1 t\u0103ng trong n\u0103m) \u2013 MS 22 (S\u1ed1 gi\u1ea3m trong n\u0103m)<\/p>\n<p>B04\/BCTC, MS19 (Nguy\u00ean gi\u00e1, c\u1ed9t T\u1ed5ng c\u1ed9ng) = MS 20 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS 21 (S\u1ed1 t\u0103ng trong n\u0103m) \u2013 MS 22 (S\u1ed1 gi\u1ea3m trong n\u0103m)<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa2022.misa.vn\/wp-content\/uploads\/2021\/07\/BC-tong-hop-sai-tai-san.png\" \/><\/p>\n<h3 id=\"nguyen-nhan\">Nguy\u00ean nh\u00e2n<\/h3>\n<p>Do \u0111\u01a1n v\u1ecb c\u00f3 thay \u0111\u1ed5i l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 n\u00ean sau khi c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb TKT, s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m tr\u00ean b\u00e1o c\u00e1o B04\/BCTC kh\u00f4ng kh\u1edbp v\u1edbi\u00a0<b>S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/b>\u00a0c\u1ee7a TK 211 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh n\u0103m tr\u01b0\u1edbc.<\/p>\n<h3 id=\"giai-phap\">Gi\u1ea3i ph\u00e1p<\/h3>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft x\u1eed l\u00fd\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khi-xuat-khau-bctc-nop-cho-kbnn-phan-mem-bao-cac-chi-tieu-khong-phu-hop-gia-tri-chi-tieu-nguyen-gia-tscd-huu-hinh-thuoc-muc-iii-4-tren-bao-cao-b04-bctc-khong-bang-gia-tri-chi-tieu-so-du-dau\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>(Nh\u1eefng h\u00ecnh \u1ea3nh d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb n\u1ed9p b\u00e1o c\u00e1o n\u0103m 2022, c\u00e1c n\u0103m kh\u00e1c c\u0169ng t\u01b0\u01a1ng t\u1ef1) Bi\u1ec3u hi\u1ec7n Khi n\u1ed9p BCTC cho KBNN b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi l\u00ed do: B04\/BCTC, MS19 (T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh HH) = MS 20 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[983],"ht-kb-tag":[],"class_list":["post-34257","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-mua-quyet-toan"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34257","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":2,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34257\/revisions"}],"predecessor-version":[{"id":45631,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34257\/revisions\/45631"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34257"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34257"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}