{"id":45325,"date":"2025-10-15T15:48:37","date_gmt":"2025-10-15T08:48:37","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=45325"},"modified":"2026-07-14T17:07:50","modified_gmt":"2026-07-14T10:07:50","slug":"toi-xem-bao-cao-tinh-hinh-tai-chinh-b01-bctc-thay-tong-tai-san-khong-bang-tong-nguon-von-thi-phai-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/toi-xem-bao-cao-tinh-hinh-tai-chinh-b01-bctc-thay-tong-tai-san-khong-bang-tong-nguon-von-thi-phai-lam-the-nao\/","title":{"rendered":"T\u00f4i xem B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B01\/BCTC) th\u1ea5y T\u1ed5ng t\u00e0i s\u1ea3n kh\u00f4ng b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi xem B01\/BCTC – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ea5y T\u1ed5ng t\u00e0i s\u1ea3n kh\u00f4ng b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n ho\u1eb7c ch\u1ec9 ti\u00eau 230 kh\u00f4ng b\u1eb1ng ch\u1ec9 ti\u00eau 300 tr\u00ean B01\/BCTC<\/strong><\/p>\n<\/div><\/div>\n
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2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
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B\u01b0\u1edbc 1:<\/strong> V\u00e0o B\u00e1o c\u00e1o\/B\u00e1o c\u00e1o t\u00e0i ch\u00ednh,<\/strong>\u00a0t\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o B01\/BCTC B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ec3 in<\/p>\n
B\u01b0\u1edbc 2: <\/strong>Tr\u00ean B01\/BCTC, anh\/ch\u1ecb t\u00edch v\u00e0o \u00f4\u00a0Ki\u1ec3m tra kh\u00f4ng c\u00e2n.<\/strong><\/p>\n
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B\u01b0\u1edbc 3: <\/strong>Tr\u00ean giao di\u1ec7n c\u00e1c n\u1ed9i dung c\u1ea7n ki\u1ec3m tra, b\u1ea1n t\u00edch v\u00e0o l\u1ea7n l\u01b0\u1ee3t c\u00e1c m\u1ee5c 1, 2, 3 \u0111\u1ec3 xem nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn\u00a0 B01\/BCTC<\/strong>\u00a0kh\u00f4ng c\u00e2n<\/p>\n
L\u01b0u \u00fd:\u00a0<\/strong>Anh\/ch\u1ecb ki\u1ec3m tra 3 nguy\u00ean nh\u00e2n, ph\u1ea7n n\u00e0o ph\u1ea7n m\u1ec1m kh\u00f4ng ch\u1ec9 ra ch\u00eanh l\u1ec7ch c\u00f3 ngh\u0129a l\u00e0 ph\u1ea7n \u0111\u00f3 \u0111\u00e3 \u0111\u00fang.<\/p>\n
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Nguy\u00ean nh\u00e2n 1: Do s\u1ed1 d\u01b0 ban \u0111\u1ea7u tr\u00ean S05-H ch\u01b0a c\u00e2n<\/h4>\n
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Gi\u1ea3i ph\u00e1p 1<\/strong><\/p>\n
1. C\u0103n c\u1ee9 ki\u1ec3m tra: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh S05- H n\u0103m tr\u01b0\u1edbc<\/strong>\u00a0c\u1ed9t\u00a0S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m<\/strong><\/p>\n
2. V\u00e0o\u00a0Nghi\u1ec7p v\u1ee5\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>, nh\u1eadp s\u1ed1 d\u01b0 \u0111ang b\u1ecb sai tr\u00ean d\u1eef li\u1ec7u n\u0103m nay sao cho kh\u1edbp s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u01b0\u1edbc<\/p>\n
3.\u00a0L\u01b0u \u00fd<\/strong>: T\u00e0i kho\u1ea3n \u0111\u1ea7u 5, 6, 7, 8, 9 nh\u01b0 511, 611, 612, 711, 811, 911\u2026 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/p>\n
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N\u1ebfu c\u00e1c TK n\u00e0y c\u00f2n s\u1ed1 d\u01b0, b\u1ea1n t\u00edch chu\u1ed9t v\u00e0o TK \u0111\u00f3, ch\u1ecdn\u00a0X\u00f3a s\u1ed1 d\u01b0<\/strong><\/li>\n<\/ul>\n
4. B\u1ea1n in l\u1ea1i B01\/BCTC, t\u00edch Ki\u1ec3m tra kh\u00f4ng c\u00e2n. N\u1ebfu th\u1ea5y m\u1ee5c 1. S\u1ed1 d\u01b0 ban \u0111\u1ea7u kh\u00f4ng c\u00f2n ch\u00eanh l\u1ec7ch => S\u1ed1 d\u01b0 ban \u0111\u1ea7u \u0111\u00e3 c\u00e2n \u0111\u1ed1i -> B\u1ea1n chuy\u1ec3n m\u1ee5c ti\u1ebfp theo \u0111\u1ec3 ki\u1ec3m tra<\/p>\n
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Nguy\u00ean nh\u00e2n 2: C\u00e1c t\u00e0i kho\u1ea3n doanh thu\/ chi ph\u00ed\/ ph\u1ea3i thu n\u1ed9i b\u1ed9\/ ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 c\u00f3 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3\/ cu\u1ed1i k\u1ef3 <\/h4>\n
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TK doanh thu\/chi ph\u00ed c\u00f2n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/li>\n
TK doanh thu\/chi ph\u00ed ch\u01b0a k\u1ebft chuy\u1ec3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m<\/li>\n<\/ul>\n
Gi\u1ea3i ph\u00e1p 2<\/strong><\/span><\/p>\n
1. N\u1ebfu TK doanh thu\/chi ph\u00ed c\u00f2n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m, b\u1ea1n th\u1ef1c hi\u1ec7n X\u00f3a s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m gi\u1ed1ng h\u01b0\u1edbng d\u1eabn \u1edf Nguy\u00ean nh\u00e2n 1<\/p>\n
2. N\u1ebfu TK doanh thu\/chi ph\u00ed ch\u01b0a x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m<\/p>\n
B\u1ea1n th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n
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Nguy\u00ean nh\u00e2n 3: Do t\u00ednh ch\u1ea5t T\u00e0i kho\u1ea3n ch\u01b0a \u0111\u00fang v\u1edbi m\u1eb7c \u0111\u1ecbnh<\/h4>\n
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Gi\u1ea3i ph\u00e1p 3<\/strong><\/p>\n
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B\u1ea1n xem T\u00e0i kho\u1ea3n n\u00e0o \u0111ang b\u1ecb sai t\u00ednh ch\u1ea5t, v\u00e0 t\u00ednh ch\u1ea5t m\u1eb7c \u0111\u1ecbnh l\u00e0 g\u00ec<\/li>\n
V\u00e0o Menu\u00a0Danh m\u1ee5c\\T\u00e0i kho\u1ea3n\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/strong><\/li>\n<\/ul>\n
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T\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o TK \u0111ang b\u1ecb sai t\u00ednh ch\u1ea5t<\/li>\n
Thi\u1ebft l\u1eadp l\u1ea1i t\u00ednh ch\u1ea5t m\u1eb7c \u0111\u1ecbnh. R\u1ed3i nh\u1ea5t\u00a0C\u1ea5t<\/strong><\/li>\n<\/ul>\n
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L\u01b0u \u00fd:\u00a0<\/strong>B\u1ea1n ki\u1ec3m tra 3 nguy\u00ean nh\u00e2n tr\u00ean, ph\u1ea7n n\u00e0o ph\u1ea7n m\u1ec1m kh\u00f4ng ch\u1ec9 ra ch\u00eanh l\u1ec7ch c\u00f3 ngh\u0129a l\u00e0 ph\u1ea7n \u0111\u00f3 \u0111\u00e3 \u0111\u00fang<\/li>\n
B\u1ea1n in l\u1ea1i b\u00e1o c\u00e1o B01\/BCTC \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u<\/li>\n<\/ul>\n<\/div><\/div>\n
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Nguy\u00ean nh\u00e2n 4: Do t\u00e0i kho\u1ea3n 136, 336 c\u00f2n d\u01b0<\/h4>\n
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Gi\u1ea3i ph\u00e1p 4<\/strong><\/p>\n
Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a th\u00f4ng t\u01b0, cu\u1ed1i k\u1ef3 \u0111\u01a1n v\u1ecb b\u00f9 tr\u1eeb s\u1ed1 d\u01b0 c\u1ee7a t\u1eebng c\u1eb7p ph\u00e1t sinh gi\u1eefa T\u00e0i kho\u1ea3n 136 \u201cPh\u1ea3i thu n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n\u201d v\u00e0 T\u00e0i kho\u1ea3n 336 \u201cPh\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n\u201d chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng. Khi \u0111\u1ed1i chi\u1ebfu, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, ph\u1ea3i t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi \u0111\u1ec3 t\u1ea5t to\u00e1n h\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u00ean \u0111\u01a1n v\u1ecb ph\u1ea3i x\u1eed l\u00fd cho 2 t\u00e0i kho\u1ea3n n\u00e0y h\u1ebft d\u01b0 tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n
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