\nC\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng x\u1ea3y ra:<\/p>\n
- \n
- T\u1ed5ng ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 134 + m\u00e3 s\u1ed1 183 kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 N\u1ee3 c\u00e1c TK 137, 138, 141, 248, 332, 334, 338, 348, 353 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H)<\/li>\n
- S\u1ed1 d\u01b0 N\u1ee3 c\u00e1c TK 137, 138, 141, 248, 338,\u00a0 chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c ph\u00ed l\u1ec7 ph\u00ed kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh<\/li>\n<\/ul>\n
B01\/BCTC: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/p>\n
![\"\"](\"\/2025\/wp-content\/uploads\/2025\/10\/60-2.png\")
<\/p>\nS05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/p>\n
![\"\"](\"\/2025\/wp-content\/uploads\/2025\/10\/71-1.png\")
<\/p>\n2. Nguy\u00ean t\u1eafc ghi nh\u1eadn<\/h3>\n
- \n
- T\u1ed5ng 2 ch\u1ec9 ti\u00eau\u00a0C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134)<\/strong>\u00a0v\u00e0 ch\u1ec9 ti\u00eau\u00a0C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 183)<\/strong>\u00a0\u0111ang b\u0103\u0300ng t\u00f4\u0309ng s\u00f4\u0301 d\u01b0 N\u1ee3 c\u00e1c TK 137, 1381, 1382, 1385, 1388, 141, 248, 3381, 3382, 3387, 3388 (chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3) v\u00e0 d\u01b0 N\u1ee3 c\u00e1c TK 1383, 3383 ( chi ti\u1ebft theo Ph\u00ed, l\u1ec7 ph\u00ed) v\u00e0 d\u01b0 N\u1ee3 TK 353, 332, 334.<\/li>\n
- Trong khi \u0111o\u0301, tr\u00ean\u00a0S\u00f4\u0309 S05-H: Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i s\u00f4\u0301 pha\u0301t sinh<\/strong>\u00a0(M\u00e2\u0303u h\u01b0\u1edbng d\u1eabn)s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c TK 137, 138, 141, 248, 338 l\u00e0 s\u1ed1 \u0111\u00e3 b\u00f9 tr\u1eeb t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 v\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n \u0111\u00f3 kh\u00f4ng theo \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c Ph\u00ed, l\u1ec7 ph\u00ed.<\/li>\n<\/ul>\n
Anh\/ch\u1ecb c\u00f3 th\u1ec3 xem c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng c\u00e1ch v\u00e0o\u00a0Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>\u00a0\u0111\u1ec3 xem.<\/p>\n
3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
3.1 T\u1ed5ng ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 134 + m\u00e3 s\u1ed1 183 kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 N\u1ee3 c\u00e1c TK 137, 138, 141, 248, 332, 334, 338, 353 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H)<\/h4>\n
C\u0103n c\u1ee9 theo c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u \u1edf tr\u00ean \u0111\u1ec3 xem \u0111\u00fang s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean ch\u1ec9 ti\u00eau 134 v\u00e0 183 anh\/ch\u1ecb c\u1ea7n m\u1edf S\u00f4\u0309 S05-H: Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i s\u00f4\u0301 pha\u0301t sinh theo\u00a0M\u1eabu s\u1ed1 d\u01b0 hai b\u00ean.<\/strong><\/p>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0Va\u0300o\u00a0Ba\u0301o ca\u0301o\\S\u00f4\u0309 k\u00ea\u0301 toa\u0301n\\S05-H: Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i pha\u0301t sinh<\/strong>.<\/p>\n
- \n
- Tr\u00ean tham s\u00f4\u0301 ba\u0301o ca\u0301o, cho\u0323n\u00a0M\u00e2\u0303u ba\u0301o ca\u0301o<\/strong>\u00a0la\u0300\u00a0M\u00e2\u0303u s\u00f4\u0301 d\u01b0 hai b\u00ean<\/strong><\/li>\n
- Nh\u1ea5n\u00a0Xem b\u00e1o c\u00e1o<\/strong><\/li>\n<\/ul>\n
![\"\"](\"\/2025\/wp-content\/uploads\/2025\/10\/15-1.png\")
<\/p>\nB\u01b0\u1edbc 2:<\/strong>\u00a0Ki\u1ec3m tra v\u00e0 c\u1ed9ng t\u1ea5t c\u1ea3 s\u00f4\u0301 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 c\u1ee7a\u00a0c\u00e1c TK 137, 138, 141, 248, 332, 334, 338, 353\u00a0<\/strong>se\u0303 b\u0103\u0300ng v\u01a1\u0301i chi\u0309 ti\u00eau t\u1ed5ng 2 ch\u1ec9 ti\u00eau\u00a0C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134)<\/strong>\u00a0v\u00e0 ch\u1ec9 ti\u00eau\u00a0C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 183)<\/strong>.\u00a0<\/p>\n
Theo h\u00ecnh minh h\u1ecda b\u00ean d\u01b0\u1edbi s\u1ed1 d\u01b0<\/p>\n
- \n
- N\u1ee3 TK 3388 l\u00e0 1.000.000<\/li>\n
- N\u1ee3 TK 1388 l\u00e0 10.000<\/li>\n
- N\u1ee3 TK 332 l\u00e0 12.000.000<\/li>\n
- N\u1ee3 TK 353 l\u00e0 5.000.000<\/li>\n<\/ul>\n
\u21d2 V\u1eady s\u1ed1 \u0111\u00fang \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c tr\u00ean b\u00e1o c\u00e1o B01\/BCTC l\u00e0 19.010.000<\/p>\n
![\"\"](\"\/2025\/wp-content\/uploads\/2025\/10\/65-2.png\")
<\/p>\n- \n
- N\u1ebfu s\u1ed1 d\u01b0 N\u1ee3\/C\u00f3<\/strong>\u00a0c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n\u00a0137,<\/strong>\u00a01381, 1382, 1385, 1388, 3381, 3382, 3387, 3388<\/strong>\u00a0tr\u00ean b\u00e1o c\u00e1o\u00a0S05-H (M\u1eabu s\u1ed1 d\u01b0 2 b\u00ean)<\/strong>\u00a0ch\u01b0a kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf th\u00ec anh\/ch\u1ecb ki\u1ec3m tra ti\u1ebfp\u00a0B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3<\/strong>\u00a0theo\u00a0m\u1ee5c 3.2<\/strong><\/a>.<\/li>\n
- Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh t\u1ea1i c\u00e1c t\u00e0i kho\u1ea3n 1383, 3383<\/strong>\u00a0v\u00e0 t\u1ed5ng s\u1ed1 d\u01b0\u00a0N\u1ee3<\/strong>\u00a0c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n\u00a0137, 138, 141, 248, 332, 334, 338, 353<\/strong>\u00a0tr\u00ean b\u00e1o c\u00e1o\u00a0S05-H (M\u1eabu s\u1ed1 d\u01b0 2 b\u00ean)<\/strong>\u00a0v\u1eabn kh\u00f4ng b\u1eb1ng t\u1ed5ng\u00a0ch\u1ec9 ti\u00eau 134 v\u00e0 183<\/strong>, ti\u1ebfp t\u1ee5c ki\u1ec3m tra theo\u00a0m\u1ee5c 3.3<\/strong><\/a>.<\/li>\n<\/ul>\n
3.2\u00a0<\/strong>Ki\u1ec3m tra x\u1eed l\u00fd khi xem b\u00e1o c\u00e1o S05-H (M\u1eabu s\u1ed1 d\u01b0 hai b\u00ean) th\u1ea5y s\u1ed1 d\u01b0 TK 1381, 1382, 1385, 1388, 3381, 3382, 3387, 3388 kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh<\/strong><\/h4>\n
Khi xem b\u00e1o c\u00e1o S05-H (M\u1eabu s\u1ed1 d\u01b0 hai b\u00ean) th\u1ea5y c\u00e1c TK\u00a01381, 1382, 1385, 1388, 3381, 3382, 3387, 3388\u00a0<\/strong>c\u00f2n s\u1ed1 d\u01b0 2 b\u00ean, s\u1ed1 d\u01b0 kh\u00f4ng \u0111\u00fang m\u1eb7c d\u00f9 \u0111\u00e3 thanh to\u00e1n h\u1ebft c\u00f4ng n\u1ee3. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng do:<\/p>\n
\u2013 Khi ph\u00e1t sinh c\u00f4ng n\u1ee3: Ghi C\u00f3 c\u00e1c TK\u00a03381, 3382, 3387, 3388\u00a0\u00a0<\/strong>ho\u1eb7c Ghi N\u1ee3 c\u00e1c\u00a0TK 1381, 1382, 1385, 1388\u00a0<\/strong>cho \u0110\u1ed1i t\u01b0\u1ee3ng A.<\/p>\n
\u2013 Khi chi\/thu thanh to\u00e1n: Ghi N\u1ee3 c\u00e1c TK\u00a03381, 3382, 3387, 3388<\/strong>\u00a0ho\u1eb7c Ghi C\u00f3 c\u00e1c\u00a0TK 1381, 1382, 1385, 1388\u00a0<\/strong>\u00a0nh\u01b0ng l\u1ea1i ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng B.<\/p>\n
V\u00ec hai ch\u1ee9ng t\u1eeb kh\u00f4ng kh\u1edbp \u0111\u1ed1i t\u01b0\u1ee3ng n\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng th\u1ec3 t\u1ef1 \u0111\u1ed9ng b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3. C\u00e1ch ki\u1ec3m tra nh\u01b0 sau:<\/p>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0B\u00e1o c\u00e1o\/B\u00e1o c\u00e1o kh\u00e1c\/B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3\u00a0<\/strong>\u0111\u1ec3 t\u00ecm c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f2n d\u01b0 c\u00f3 v\u00e0 d\u01b0 n\u1ee3. V\u00ed d\u1ee5 tr\u00ean\u00a0S05-H<\/strong>\u00a0\u0111ang c\u00f3 s\u1ed1 d\u01b0 N\u1ee3, C\u00f3 tr\u00ean\u00a0TK 3388<\/strong><\/p>\n
- \n
- Ch\u1ecdn T\u00e0i kho\u1ea3n: 3388<\/li>\n
- Ch\u1ecdn t\u1ea5t c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng<\/li>\n<\/ul>\n
![\"\"](\"\/2025\/wp-content\/uploads\/2025\/10\/71.png\")
<\/p>\n- \n
- B\u00e1o c\u00e1o s\u1ebd th\u1ec3 hi\u1ec7n \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean N\u1ee3 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean C\u00f3 \u0111\u00e3 ch\u1ecdn tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n.\u00a0<\/li>\n<\/ul>\n
![\"\"](\"\/2025\/wp-content\/uploads\/2025\/10\/72.png\")
<\/p>\nB\u01b0\u1edbc 2:<\/strong> V\u00e0o B\u00e1o c\u00e1o\/Mua h\u00e0ng\/B\u00e1o c\u00e1o chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 <\/strong>(\u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 338). <\/strong>T\u01b0\u01a1ng t\u1ef1 v\u00e0o B\u00e1o c\u00e1o\/B\u00e1n h\u00e0ng\/ B\u00e1o c\u00e1o chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu <\/strong>(\u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n 138)<\/p>\n
- \n
- Ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang c\u00f3 d\u01b0 N\u1ee3 v\u00e0 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 ch\u01b0a b\u00f9 tr\u1eeb cho nhau theo B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3<\/strong> \u0111\u00e3 in \u1edf B\u01b0\u1edbc 1<\/strong>.<\/li>\n
- Ch\u1ecdn TK 3388<\/li>\n<\/ul>\n
![\"\"](\"\/2025\/wp-content\/uploads\/2025\/10\/73-1.png\")
<\/p>\n- \n
- \u0110\u01a1n v\u1ecb r\u00e0 so\u00e1t l\u1ea1i xem ch\u1ee9ng t\u1eeb n\u00e0o ch\u01b0a ch\u1ecdn \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec t\u00edch v\u00e0o ch\u1ee9ng t\u1eeb v\u00e0 sang ph\u1ea7n 2.Th\u1ed1ng k\u00ea<\/strong> ch\u1ecdn l\u1ea1i \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<\/li>\n<\/ul>\n
V\u00ed d\u1ee5:<\/strong> Khi x\u00e1c \u0111\u1ecbnh kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng: SGD<\/strong>, th\u00ec khi tr\u1ea3 kho\u1ea3n n\u00e0y c\u1ea7n ph\u1ea3i ch\u1ecdn \u1edf Tab 2.Th\u1ed1ng k\u00ea<\/strong> c\u0169ng \u0111\u1ed1i t\u01b0\u1ee3ng: SGD<\/strong>. Nh\u01b0 v\u1eady, c\u1ea7n s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb chi ti\u1ec1n kho\u1ea3n ph\u1ea3i thu kh\u00e1c n\u00e0y.<\/p>\n
![\"\"](\"\/2025\/wp-content\/uploads\/2025\/10\/74-1.png\")
<\/p>\nB\u01b0\u1edbc 3:<\/strong> In l\u1ea1i s\u1ed5 S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sin<\/strong>h & B\u00e1o c\u00e1o B01\/BCTC<\/strong> \u0111\u1ec3 ki\u1ec3m tra s\u1ed1 li\u1ec7u\u00a0<\/p>\n
3.3 Ki\u1ec3m tra s\u1ed1 d\u01b0 N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 1383, 3383 chi ti\u1ebft theo t\u1eebng kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed<\/h4>\n
Tr\u00ean S05-H, TK 1383 v\u00e0 TK 3383 h\u1ebft s\u1ed1 d\u01b0 nh\u01b0ng chi ti\u1ebft t\u1eebng kho\u1ea3n Ph\u00ed, l\u1ec7 ph\u00ed h\u1ea1ch to\u00e1n ch\u01b0a \u0111\u00fang n\u00ean ch\u1ec9 ti\u00eau Ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134) c\u00f3 s\u1ed1 li\u1ec7u.<\/p>\n
V\u00ed d\u1ee5:<\/em><\/strong>
\n\u2013 Khi thu N\u1ee3 c\u00e1c TK 111, TK112\/ C\u00f3 TK 3383: 15.000.000, ch\u1ecdn Ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 Ph\u00ed th\u1ea9m \u0111\u1ecbnh m\u00e3 P0002<\/em>
\n\u2013 S\u1ed1 thu \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb N\u1ee3 TK 3383\/ C\u00f3 TK 514: 6.000.000, ch\u1ecdn nh\u1ea7m lo\u1ea1i Ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 Ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 m\u00e3\u00a0 P0001<\/em><\/p>\n\u0110\u1ec3 ki\u1ec3m tra s\u1ed1 d\u01b0 1383, 3383 c\u1ee7a t\u1eebng kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n
V\u00ed d\u1ee5: Ki\u1ec3m tra t\u00e0i kho\u1ea3n 3383<\/p>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o T\u00ecm ch\u1ee9ng t\u1eeb<\/p>\n
- \n
- T\u1ea1i b\u1ea3ng T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb:\u00a0\n
- \n
- Cho\u0323n \u0111i\u1ec1u ki\u1ec7n ti\u0300m ki\u00ea\u0301m (la\u0300 khoa\u0309ng th\u01a1\u0300i gian ti\u0300m \u0111\u00f4\u0301i chi\u00ea\u0301u d\u01b0\u0303 li\u00ea\u0323u), t\u00edch ch\u1ecdn\u00a0Ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5<\/b>\u00a0va\u0300 nh\u00e2\u0301n\u00a0Ti\u0300m ki\u1ebfm<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
- \n
- \n
- \n
- L\u1ecdc t\u1ea1i c\u1ed9t\u00a0Ph\u00ed, l\u1ec7 ph\u00ed<\/strong>\u00a0l\u1ea7n l\u01b0\u1ee3t t\u1eebng kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 ph\u00e1t sinh trong k\u1ef3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
- \n
- \n
- \n
- L\u1ecdc l\u1ea7n l\u01b0\u1ee3t t\u1ea1i c\u1ed9t\u00a0TK N\u1ee3<\/strong>\u00a0l\u00e0 3383 v\u00e0 c\u1ed9t\u00a0TK C\u00f3<\/strong>\u00a0l\u00e0 3383 xem kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed n\u00e0o c\u00f3 ph\u00e1t sinh trong k\u1ef3\u00a0N\u1ee3<\/strong>\u00a0kh\u00f4ng b\u1eb1ng\u00a0C\u00f3<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
- \n
- Kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed c\u00f3: D\u01b0 C\u00f3<\/strong>\u00a0\u0111\u1ea7u k\u1ef3 + Ph\u00e1t sinh\u00a0C\u00f3<\/strong>\u00a0trong k\u1ef3 \u2013 Ph\u00e1t sinh\u00a0N\u1ee3<\/strong>\u00a0trong k\u1ef3 > 0 s\u1ebd l\u00ean ch\u1ec9 ti\u00eau\u00a0C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c.<\/strong><\/li>\n
- Kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed ph\u00ed c\u00f3: D\u01b0 C\u00f3<\/strong>\u00a0\u0111\u1ea7u k\u1ef3 + Ph\u00e1t sinh\u00a0C\u00f3<\/strong>\u00a0trong k\u1ef3 \u2013 Ph\u00e1t sinh\u00a0N\u1ee3<\/strong> trong k\u1ef3 < 0 s\u1ebd l\u00ean C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c<\/strong>.<\/li>\n<\/ul>\n
- \n
- \u00a0<\/li>\n<\/ul>\n
![\"\"](\"\/2025\/wp-content\/uploads\/2026\/07\/ZEoLmFWL26.png\")
<\/p>\nB\u01b0\u1edbc 2:<\/strong> X\u00e1c \u0111\u1ecbnh v\u00e0 t\u00edch \u0111\u00fap\u00a0v\u00e0o ch\u1ee9ng t\u1eeb \u0111ang ch\u1ecdn sai lo\u1ea1i Ph\u00ed, l\u1ec7 ph\u00ed,\u00a0B\u1ecf ghi\\S\u1eeda\u00a0\u0111\u1ec3 ch\u1ecdn l\u1ea1i \u0111\u00fang lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed t\u01b0\u01a1ng \u1ee9ng. \u0110\u1ea3m b\u1ea3o ph\u00e1t sinh N\u1ee3 lo\u1ea1i ph\u00ed n\u00e0o th\u00ec Ph\u00e1t sinh C\u00f3 ch\u1ecdn lo\u1ea1i ph\u00ed \u0111\u00f3<\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0In l\u1ea1i s\u1ed5\u00a0S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sin<\/strong>h & B\u00e1o c\u00e1o\u00a0B01\/BCTC<\/strong>\u00a0\u0111\u1ec3 ki\u1ec3m tra s\u1ed1 li\u1ec7u\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u 2 ch\u1ec9 ti\u00eau\u00a0C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134)\u00a0v\u00e0 ch\u1ec9 ti\u00eau\u00a0C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 183)\u00a0tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B01\/BCTC), \u0111\u1ed3ng th\u1eddi t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c…<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1079],"ht-kb-tag":[],"class_list":["post-45431","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b01-bctc-bao-cao-tinh-tinh-tai-chinh"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45431","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":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45431\/revisions"}],"predecessor-version":[{"id":55593,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45431\/revisions\/55593"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=45431"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=45431"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=45431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
- Kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed ph\u00ed c\u00f3: D\u01b0 C\u00f3<\/strong>\u00a0\u0111\u1ea7u k\u1ef3 + Ph\u00e1t sinh\u00a0C\u00f3<\/strong>\u00a0trong k\u1ef3 \u2013 Ph\u00e1t sinh\u00a0N\u1ee3<\/strong> trong k\u1ef3 < 0 s\u1ebd l\u00ean C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c<\/strong>.<\/li>\n<\/ul>\n
- Kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed c\u00f3: D\u01b0 C\u00f3<\/strong>\u00a0\u0111\u1ea7u k\u1ef3 + Ph\u00e1t sinh\u00a0C\u00f3<\/strong>\u00a0trong k\u1ef3 \u2013 Ph\u00e1t sinh\u00a0N\u1ee3<\/strong>\u00a0trong k\u1ef3 > 0 s\u1ebd l\u00ean ch\u1ec9 ti\u00eau\u00a0C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c.<\/strong><\/li>\n
- L\u1ecdc l\u1ea7n l\u01b0\u1ee3t t\u1ea1i c\u1ed9t\u00a0TK N\u1ee3<\/strong>\u00a0l\u00e0 3383 v\u00e0 c\u1ed9t\u00a0TK C\u00f3<\/strong>\u00a0l\u00e0 3383 xem kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed n\u00e0o c\u00f3 ph\u00e1t sinh trong k\u1ef3\u00a0N\u1ee3<\/strong>\u00a0kh\u00f4ng b\u1eb1ng\u00a0C\u00f3<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
- \n
- L\u1ecdc t\u1ea1i c\u1ed9t\u00a0Ph\u00ed, l\u1ec7 ph\u00ed<\/strong>\u00a0l\u1ea7n l\u01b0\u1ee3t t\u1eebng kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 ph\u00e1t sinh trong k\u1ef3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
- \n
- Cho\u0323n \u0111i\u1ec1u ki\u1ec7n ti\u0300m ki\u00ea\u0301m (la\u0300 khoa\u0309ng th\u01a1\u0300i gian ti\u0300m \u0111\u00f4\u0301i chi\u00ea\u0301u d\u01b0\u0303 li\u00ea\u0323u), t\u00edch ch\u1ecdn\u00a0Ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5<\/b>\u00a0va\u0300 nh\u00e2\u0301n\u00a0Ti\u0300m ki\u1ebfm<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
- T\u1ea1i b\u1ea3ng T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb:\u00a0\n
- Ch\u1ecdn TK 3388<\/li>\n<\/ul>\n
- Ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang c\u00f3 d\u01b0 N\u1ee3 v\u00e0 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 ch\u01b0a b\u00f9 tr\u1eeb cho nhau theo B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3<\/strong> \u0111\u00e3 in \u1edf B\u01b0\u1edbc 1<\/strong>.<\/li>\n
- B\u00e1o c\u00e1o s\u1ebd th\u1ec3 hi\u1ec7n \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean N\u1ee3 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean C\u00f3 \u0111\u00e3 ch\u1ecdn tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n.\u00a0<\/li>\n<\/ul>\n
- Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh t\u1ea1i c\u00e1c t\u00e0i kho\u1ea3n 1383, 3383<\/strong>\u00a0v\u00e0 t\u1ed5ng s\u1ed1 d\u01b0\u00a0N\u1ee3<\/strong>\u00a0c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n\u00a0137, 138, 141, 248, 332, 334, 338, 353<\/strong>\u00a0tr\u00ean b\u00e1o c\u00e1o\u00a0S05-H (M\u1eabu s\u1ed1 d\u01b0 2 b\u00ean)<\/strong>\u00a0v\u1eabn kh\u00f4ng b\u1eb1ng t\u1ed5ng\u00a0ch\u1ec9 ti\u00eau 134 v\u00e0 183<\/strong>, ti\u1ebfp t\u1ee5c ki\u1ec3m tra theo\u00a0m\u1ee5c 3.3<\/strong><\/a>.<\/li>\n<\/ul>\n
- N\u1ebfu s\u1ed1 d\u01b0 N\u1ee3\/C\u00f3<\/strong>\u00a0c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n\u00a0137,<\/strong>\u00a01381, 1382, 1385, 1388, 3381, 3382, 3387, 3388<\/strong>\u00a0tr\u00ean b\u00e1o c\u00e1o\u00a0S05-H (M\u1eabu s\u1ed1 d\u01b0 2 b\u00ean)<\/strong>\u00a0ch\u01b0a kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf th\u00ec anh\/ch\u1ecb ki\u1ec3m tra ti\u1ebfp\u00a0B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3<\/strong>\u00a0theo\u00a0m\u1ee5c 3.2<\/strong><\/a>.<\/li>\n
- Nh\u1ea5n\u00a0Xem b\u00e1o c\u00e1o<\/strong><\/li>\n<\/ul>\n
- Trong khi \u0111o\u0301, tr\u00ean\u00a0S\u00f4\u0309 S05-H: Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i s\u00f4\u0301 pha\u0301t sinh<\/strong>\u00a0(M\u00e2\u0303u h\u01b0\u1edbng d\u1eabn)s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c TK 137, 138, 141, 248, 338 l\u00e0 s\u1ed1 \u0111\u00e3 b\u00f9 tr\u1eeb t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 v\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n \u0111\u00f3 kh\u00f4ng theo \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c Ph\u00ed, l\u1ec7 ph\u00ed.<\/li>\n<\/ul>\n
- T\u1ed5ng 2 ch\u1ec9 ti\u00eau\u00a0C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134)<\/strong>\u00a0v\u00e0 ch\u1ec9 ti\u00eau\u00a0C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 183)<\/strong>\u00a0\u0111ang b\u0103\u0300ng t\u00f4\u0309ng s\u00f4\u0301 d\u01b0 N\u1ee3 c\u00e1c TK 137, 1381, 1382, 1385, 1388, 141, 248, 3381, 3382, 3387, 3388 (chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3) v\u00e0 d\u01b0 N\u1ee3 c\u00e1c TK 1383, 3383 ( chi ti\u1ebft theo Ph\u00ed, l\u1ec7 ph\u00ed) v\u00e0 d\u01b0 N\u1ee3 TK 353, 332, 334.<\/li>\n