{"id":43987,"date":"2025-08-18T10:53:05","date_gmt":"2025-08-18T03:53:05","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=43987"},"modified":"2025-08-18T10:53:38","modified_gmt":"2025-08-18T03:53:38","slug":"khi-xem-so-tien-co-tk-531-o-bao-cao-s05-h-lech-voi-so-thu-trong-nam-ma-so-204-tren-b01-bcqt-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khi-xem-so-tien-co-tk-531-o-bao-cao-s05-h-lech-voi-so-thu-trong-nam-ma-so-204-tren-b01-bcqt-thi-lam-the-nao\/","title":{"rendered":"Khi xem s\u1ed1 ti\u1ec1n C\u00f3 TK 531 \u1edf b\u00e1o c\u00e1o S05-H l\u1ec7ch v\u1edbi S\u1ed1 thu trong n\u0103m (M\u00e3 s\u1ed1 204) tr\u00ean B01\/BCQT th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<h4><span style=\"font-size: 18.6667px;\"><b>Bi\u1ec3u hi\u1ec7n<\/b><\/span><\/h4>\n<p>S\u1ed1 ti\u1ec1n Ph\u00e1t sinh <strong>C\u00f3 TK 531<\/strong> \u1edf b\u00e1o c\u00e1o <strong>S05-H<\/strong> l\u1ec7ch v\u1edbi <strong>S\u1ed1 thu \u0111\u01b0\u1ee3c trong n\u0103m (M\u00e3 s\u1ed1 204)<\/strong> tr\u00ean <strong>B01\/BCQT.<\/strong><\/p>\n<ul>\n<li><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh S05-H<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44007 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/154.png\" alt=\"\" width=\"1309\" height=\"410\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/154.png 1309w, \/2025\/wp-content\/uploads\/2025\/08\/154-300x94.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/154-1024x321.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/154-768x241.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/154-50x16.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/154-60x19.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/154-100x31.png 100w\" sizes=\"auto, (max-width: 1309px) 100vw, 1309px\" \/><\/strong><\/li>\n<li><b>B\u00e1o c\u00e1o quy\u1ebft to\u00e1n B01\/BCQT<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44011 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/155-1.png\" alt=\"\" width=\"1311\" height=\"536\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/155-1.png 1311w, \/2025\/wp-content\/uploads\/2025\/08\/155-1-300x123.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/155-1-1024x419.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/155-1-768x314.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/155-1-50x20.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/155-1-60x25.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/155-1-100x41.png 100w\" sizes=\"auto, (max-width: 1311px) 100vw, 1311px\" \/><\/b><\/li>\n<\/ul>\n<p>B\u1ea1n ki\u1ec3m tra theo 3 nguy\u00ean nh\u00e2n sau:<\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<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>Nguy\u00ean nh\u00e2n 1: Do c\u00f3 ph\u00e1t sinh gi\u1ea3m doanh thu tr\u00ean TK 531<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"padding-left: 40px;\">N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n b\u00ean N\u1ee3 TK 531:<\/p>\n<ul>\n<li>Thu\u1ebf GTGT: N\u1ee3 TK 531\/C\u00f3 TK 33311, N\u1ee3 TK 33311\/C\u00f3 TK 111, 112<\/li>\n<li>Gi\u1ea3m doanh thu: N\u1ee3 TK 531\/c\u00f3 TK 111, 112<\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\"><strong>Gi\u1ea3i ph\u00e1p<\/strong><\/span><\/p>\n<ul>\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh h\u1ea1ch to\u00e1n thu\u1ebf GTGT, ho\u1eb7c gi\u1ea3m thu do thu th\u1eeba =&gt; 2 b\u00e1o c\u00e1o l\u1ec7ch nh\u01b0 l\u00e0 \u0111\u00fang<\/li>\n<li>N\u1ebfu \u0111\u00e3 lo\u1ea1i tr\u1eeb s\u1ed1 gi\u1ea3m thu m\u00e0 v\u1eabn ch\u00eanh l\u1ec7ch =&gt; b\u1ea1n ki\u1ec3m tra b\u01b0\u1edbc ti\u1ebfp theo\u00a0<\/li>\n<li>Th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn \u1edf link <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khi-xem-so-tien-co-tk-531-o-bao-cao-s05-h-lech-voi-doanh-thu-tu-hoat-dong-san-xuat-kinh-doanh-dich-vu-ma-so-416-tren-b02-bctc-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" 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>Nguy\u00ean nh\u00e2n 2: Do c\u00f3 ph\u00e1t sinh C\u00f3 TK 515, 711 \u1edf ngu\u1ed3n kh\u00e1c<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 14pt;\"><strong>C\u00e1ch ki\u1ec3m tra:<\/strong><\/span><\/p>\n<p>1. Nh\u1ea5n\u00a0<strong>T\u00ecm ch\u1ee9ng t\u1eeb<\/strong>, t\u00edch ch\u1ecdn\u00a0<strong>Ch\u1ee9ng t\u1eeb \u0111\u00f3 ghi s\u1ed5,\u00a0<\/strong>ch\u1ecdn<strong>\u00a0th\u1eddi gian\u00a0<\/strong>t\u00ecm ki\u1ebfm (l\u00e0 kho\u1ea3ng th\u1eddi gian xem b\u00e1o c\u00e1o b\u1ecb sai),\u00a0v\u00e0 nh\u1ea5n\u00a0<strong>T\u00ecm ki\u1ebfm<\/strong><\/p>\n<p>2. T\u1ea1i b\u1ea3ng <b>T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb<\/b><\/p>\n<ul>\n<li>L\u1ecdc t\u1ea1i c\u1ed9t <strong>TK C\u00f3<\/strong> l\u00e0 t\u00e0i kho\u1ea3n 515 ho\u1eb7c 711.<\/li>\n<li>T\u1ea1i c\u1ed9t <b>Ngu\u1ed3n<\/b>, l\u1ecdc ki\u1ec3m tra xem c\u00f3 ph\u00e1t sinh kh\u00f4ng thu\u1ed9c Ngu\u1ed3n kh\u00e1c hay kh\u00f4ng. <img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44017 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/156.png\" alt=\"\" width=\"1175\" height=\"787\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/156.png 1175w, \/2025\/wp-content\/uploads\/2025\/08\/156-300x201.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/156-1024x686.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/156-768x514.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/156-50x33.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/156-60x40.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/156-100x67.png 100w\" sizes=\"auto, (max-width: 1175px) 100vw, 1175px\" \/><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" 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>Nguy\u00ean nh\u00e2n 3: Do ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n Ph\u00e1t sinh C\u00f3 TK 531 b\u1ecb ch\u1ecdn nh\u1ea7m Ngu\u1ed3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 14pt;\"><strong>C\u00e1ch ki\u1ec3m tra:<\/strong><\/span><\/p>\n<p>1. Nh\u1ea5n\u00a0<strong>T\u00ecm ch\u1ee9ng t\u1eeb<\/strong>, t\u00edch ch\u1ecdn\u00a0<strong>Ch\u1ee9ng t\u1eeb \u0111\u00f3 ghi s\u1ed5,\u00a0<\/strong>ch\u1ecdn<strong>\u00a0th\u1eddi gian\u00a0<\/strong>t\u00ecm ki\u1ebfm (l\u00e0 kho\u1ea3ng th\u1eddi gian xem b\u00e1o c\u00e1o b\u1ecb sai),\u00a0v\u00e0 nh\u1ea5n\u00a0<strong>T\u00ecm ki\u1ebfm<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44021 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/157.png\" alt=\"\" width=\"1177\" height=\"823\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/157.png 1177w, \/2025\/wp-content\/uploads\/2025\/08\/157-300x210.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/157-1024x716.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/157-768x537.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/157-50x35.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/157-60x42.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/157-100x70.png 100w\" sizes=\"auto, (max-width: 1177px) 100vw, 1177px\" \/><\/strong><\/p>\n<p>2. T\u1ea1i b\u1ea3ng <b>T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb<\/b><\/p>\n<ul>\n<li>L\u1ecdc t\u1ea1i c\u1ed9t <strong>TK C\u00f3<\/strong> l\u00e0 t\u00e0i kho\u1ea3n 531.<\/li>\n<li>T\u1ea1i c\u1ed9t <b>Ngu\u1ed3n<\/b>, l\u1ecdc ki\u1ec3m tra xem c\u00f3 ph\u00e1t sinh kh\u00f4ng thu\u1ed9c Ngu\u1ed3n kh\u00e1c hay kh\u00f4ng ho\u1eb7c l\u1ecdc c\u1ed9t Ngu\u1ed3n b\u1ecb Tr\u1ed1ng.<\/li>\n<\/ul>\n<p><i>V\u00ed d\u1ee5: TK 531 \u0111ang c\u00f3 ph\u00e1t sinh ch\u1ecdn sai ngu\u1ed3n l\u00e0 Ngu\u1ed3n ng\u00e2n s\u00e1ch huy\u1ec7n t\u1ef1 ch\u1ee7.<\/i><\/p>\n<p>3. Ch\u1ecdn t\u1edbi t\u1eebng d\u00f2ng ch\u1ee9ng t\u1eeb b\u1ecb sai Ngu\u1ed3n nh\u1ea5n <b>Xem ch\u1ee9ng t\u1eeb<\/b> \u0111\u1ec3 m\u1edf \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb l\u00ean, sau \u0111\u00f3 nh\u1ea5n <strong>B<\/strong><b>\u1ecf ghi<\/b> v\u00e0 <b>S\u1eeda<\/b> l\u1ea1i cho \u0111\u00fang Ngu\u1ed3n<\/p>\n<p>4. Nh\u1ea5n <strong>C\u1ea5t<\/strong> v\u00e0 ki\u1ec3m tra l\u1ea1i b\u00e1o c\u00e1o<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" 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>Nguy\u00ean nh\u00e2n 4: Do \u0111\u01a1n v\u1ecb th\u00eam ngu\u1ed3n thu con \u0111ang thu\u1ed9c Ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c th\u00eam ngu\u1ed3n thu ngang c\u1ea5p v\u1edbi Ngu\u1ed3n kh\u00e1c<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 14pt;\"><b>Gi\u1ea3i ph\u00e1p: <\/b><\/span>B\u1ea1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn \u1edf m\u1ee5c Nguy\u00ean nh\u00e2n 2 <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khi-xem-phu-bieu-f01-01-bcqt-thay-khong-len-so-lieu-tai-cot-6-nguon-kinh-phi-hoat-dong-nghiep-vu-du-da-hach-toan-day-du-phat-sinh-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bi\u1ec3u hi\u1ec7n S\u1ed1 ti\u1ec1n Ph\u00e1t sinh C\u00f3 TK 531 \u1edf b\u00e1o c\u00e1o S05-H l\u1ec7ch v\u1edbi S\u1ed1 thu \u0111\u01b0\u1ee3c trong n\u0103m (M\u00e3 s\u1ed1 204) tr\u00ean B01\/BCQT. B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh S05-H B\u00e1o c\u00e1o quy\u1ebft to\u00e1n B01\/BCQT B\u1ea1n ki\u1ec3m tra theo 3 nguy\u00ean nh\u00e2n sau: Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1043],"ht-kb-tag":[],"class_list":["post-43987","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-s05-h-bang-can-doi-phat-sinh"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43987","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\/51"}],"version-history":[{"count":2,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43987\/revisions"}],"predecessor-version":[{"id":44033,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43987\/revisions\/44033"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=43987"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=43987"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=43987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}