{"id":45485,"date":"2025-10-16T15:56:18","date_gmt":"2025-10-16T08:56:18","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=45485"},"modified":"2026-07-15T09:48:58","modified_gmt":"2026-07-15T02:48:58","slug":"khi-xem-bao-cao-ket-qua-hoat-dong-b02-bctc-tong-so-tien-o-cac-chi-tieu-453-454-455-456-457-458-lech-voi-tong-so-tien-tai-cot-6-nguon-kinh-phi-hoat-dong-nghiep-vu-tren-phu-bieu","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khi-xem-bao-cao-ket-qua-hoat-dong-b02-bctc-tong-so-tien-o-cac-chi-tieu-453-454-455-456-457-458-lech-voi-tong-so-tien-tai-cot-6-nguon-kinh-phi-hoat-dong-nghiep-vu-tren-phu-bieu\/","title":{"rendered":"Khi xem b\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng (B02\/BCTC), t\u1ed5ng s\u1ed1 ti\u1ec1n \u1edf c\u00e1c ch\u1ec9 ti\u00eau (453 + 454 + 455 + 456 + 457 + 458) l\u1ec7ch v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n t\u1ea1i c\u1ed9t 6 \u2013 Ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 tr\u00ean ph\u1ee5 bi\u1ec3u F01-01\/BCQT th\u00ec l\u00e0m th\u1ebf n\u00e0o ?"},"content":{"rendered":"<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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd khi xem b\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<strong> (B02\/BCTC)<\/strong> th\u1ea5y t\u1ed5ng s\u1ed1 ti\u1ec1n \u1edf c\u00e1c ch\u1ec9 ti\u00eau Chi ph\u00ed t\u00e0i ch\u00ednh <strong>(M\u00e3 s\u1ed1 453<\/strong>) + Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n <strong>(M\u00e3 s\u1ed1 454)<\/strong> + Chi ph\u00ed b\u00e1n h\u00e0ng<strong> (M\u00e3 s\u1ed1 455)<\/strong> + Chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5 <strong>(M\u00e3 s\u1ed1 456)<\/strong> + Chi ph\u00ed kh\u00e1c<strong> (M\u00e3 s\u1ed1 457)<\/strong> + Chi ph\u00ed t\u00e0i s\u1ea3n b\u00e0n giao<strong> (M\u00e3 s\u1ed1 458)<\/strong> <strong>l\u1ec7ch<\/strong> v\u1edbi <strong>t\u1ed5ng s\u1ed1 ti\u1ec1n t\u1ea1i c\u1ed9t 6<\/strong> &#8211; Ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 tr\u00ean cho ho\u1ea1t \u0111\u1ed9ng SXKD ph\u1ee5 bi\u1ec3u <strong>F01-01\/BCQT<\/strong><\/p>\n<p><strong>B02\/BCTC<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-50935 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/B02-1.png\" alt=\"\" width=\"750\" height=\"616\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/B02-1.png 750w, \/2025\/wp-content\/uploads\/2026\/07\/B02-1-300x246.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/B02-1-50x41.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/B02-1-60x49.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/B02-1-100x82.png 100w\" sizes=\"auto, (max-width: 750px) 100vw, 750px\" \/><\/p>\n<p>F01-01\/BCQT<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-50937 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/B01-1.png\" alt=\"\" width=\"1047\" height=\"326\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/B01-1.png 1047w, \/2025\/wp-content\/uploads\/2026\/07\/B01-1-300x93.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/B01-1-1024x319.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/B01-1-768x239.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/B01-1-50x16.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/B01-1-60x19.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/B01-1-100x31.png 100w\" sizes=\"auto, (max-width: 1047px) 100vw, 1047px\" \/><\/p>\n<\/div><\/div>\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>2. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>1. T\u1ed5ng c\u00e1c ch\u1ec9 ti\u00eau Chi ph\u00ed t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 453) + Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (M\u00e3 s\u1ed1 454) + Chi ph\u00ed b\u00e1n h\u00e0ng (M\u00e3 s\u1ed1 455) + Chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 456) + Chi ph\u00ed kh\u00e1c (M\u00e3 s\u1ed1 457) + Chi ph\u00ed t\u00e0i s\u1ea3n b\u00e0n giao (M\u00e3 s\u1ed1 458) tr\u00ean b\u00e1o c\u00e1o B02\/BCTC:<\/strong><\/p>\n<ul>\n<li>Ph\u1ea3n \u00e1nh chi ph\u00ed t\u00e0i ch\u00ednh (TK 615) chi ph\u00ed gi\u00e1 v\u1ed1n (TK 632), chi ph\u00ed b\u00e1n h\u00e0ng (TK 641), chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD (TK 642), chi ph\u00ed kh\u00e1c (TK 811), chi ph\u00ed t\u00e0i s\u1ea3n b\u00e0n giao (TK 812).<\/li>\n<li>C\u0103n c\u1ee9 l\u1ea5y s\u1ed1 li\u1ec7u d\u1ef1a v\u00e0o b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 l\u00ean b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n<p><strong>2. Ph\u1ee5 bi\u1ec3u F01-01\/BCQT:<\/strong><\/p>\n<ul>\n<li>Ph\u1ea3n \u00e1nh chi ph\u00ed t\u00e0i ch\u00ednh (TK 615), chi ph\u00ed b\u00e1n h\u00e0ng (TK 641), chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD (TK 642), chi ph\u00ed kh\u00e1c (TK 811), chi ph\u00ed t\u00e0i s\u1ea3n b\u00e0n giao (TK 812), <strong>chi ph\u00ed SXKD d\u1edf dang, chi ph\u00ed thu\u1ebf TNDN<\/strong> ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n,chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (TK154), tr\u00edch v\u00e0 chi t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p (N\u1ee3 TK421\/C\u00f3 TK431- TK 431\/TK421)<\/li>\n<li>M\u00e3 ngu\u1ed3n ph\u1ea3i kh\u1edbp v\u1edbi m\u00e3 ngu\u1ed3n trong thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c b\u00e1o c\u00e1o. C\u1ee5 th\u1ec3 Ngu\u1ed3n kh\u00e1c l\u00e0 m\u00e3 ngu\u1ed3n 7. \u0110\u1ed3ng th\u1eddi c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh ph\u1ea3i ch\u1ecdn ti\u1ec3u m\u1ee5c.<\/li>\n<\/ul>\n<\/div><\/div>\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>3. M\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n g\u00e2y l\u1ec7ch<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong>Nguy\u00ean nh\u00e2n 1: <\/strong>Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed N\u1ee3 TK 615, 154, 641, 642, 811, 812 nh\u01b0ng Ngu\u1ed3n kh\u00f4ng n\u1eb1m trong danh m\u1ee5c ngu\u1ed3n \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp trong b\u00e1o c\u00e1o, ho\u1eb7c ch\u01b0a ch\u1ecdn ti\u1ec3u m\u1ee5c.<\/h4>\n<p>=&gt; Ph\u1ee5 bi\u1ec3u F01-01 kh\u00f4ng l\u00ean \u0111\u1ee7 s\u1ed1 li\u1ec7u.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p 1: <\/strong>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/toi-da-hach-toan-day-du-phat-sinh-cua-cac-tai-khoan-154-641-642-811-821-roi-nhung-in-phu-bieu-f01-01-bcqt-van-bi-len-thieu-so-lieu-tai-cot-6-nguon-hoat-dong-khac-duoc-de-lai-thi-lam-the\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<h4><strong>Nguy\u00ean nh\u00e2n 2: <\/strong>C\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean TK 154 =&gt; B02\/BCTC kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u nh\u01b0ng F01-01\/BCQT v\u1eabn l\u00ean s\u1ed1 li\u1ec7u<\/h4>\n<p><strong>Gi\u1ea3i ph\u00e1p 2:<\/strong><\/p>\n<p>1. V\u00e0o <strong>B\u00e1o c\u00e1o\/S\u1ed5 k\u1ebf to\u00e1n\/S05-H B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/strong> \u0111\u1ec3 ki\u1ec3m tra c\u00f3 s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n 154 hay kh\u00f4ng.<\/p>\n<p>2. N\u1ebfu th\u1ef1c t\u1ebf 154 kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nh\u01b0ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i 154 c\u00f2n s\u1ed1 d\u01b0, h\u1ea1ch to\u00e1n <strong>TK 632\/C\u00f3 TK 154<\/strong> v\u00e0 l\u00e0m l\u1ea1i b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/toi-muon-ket-chuyen-chi-phi-tu-tk-154-ve-tk-632-thi-lam-the-nao\/\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<h4><strong>Nguy\u00ean nh\u00e2n 3: <\/strong>C\u00f3 ph\u00e1t sinh thu\u1ebf TNDN h\u1ea1ch to\u00e1n tr\u00ean TK 821<\/h4>\n<p>=&gt; B02\/BCTC kh\u00f4ng th\u1ec3 hi\u1ec7n s\u1ed1 li\u1ec7u tr\u00ean ch\u1ec9 ti\u00eau chi ph\u00ed (M\u00e3 s\u1ed1 450) m\u00e0 th\u1ec3 hi\u1ec7n tr\u00ean ch\u1ec9 ti\u00eau Chi ph\u00ed thu\u1ebf TNDN (Ch\u1ec9 ti\u00eau 460), tr\u00ean F01-01\/BCQT l\u00ean s\u1ed1 li\u1ec7u n\u00ean khi c\u00f3 ph\u00e1t sinh thu\u1ebf TNDN c\u1ee7a ngu\u1ed3n kh\u00e1c, Ph\u00ed l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i th\u00ec 2 ch\u1ec9 ti\u00eau n\u00e0y l\u1ec7ch nhau.<\/p>\n<h4>Nguy\u00ean nh\u00e2n 4: C\u00f3 ph\u00e1t sinh tr\u00edch qu\u1ef9 v\u00e0 chi t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p\u00a0<\/h4>\n<p>B02\/BCTC th\u1ec3 hi\u1ec7n s\u1ed1 tr\u00edch qu\u1ef9 n\u00e0y tr\u00ean ch\u1ec9 ti\u00eau 521.\u00a0<\/p>\n<p>F01-01\/BCQT l\u00ean s\u1ed1 li\u1ec7u khi c\u00f3 ph\u00e1t sinh kho\u1ea3n tr\u00edch qu\u1ef9 n\u00e0y .\u00a0<\/p>\n<p>Do v\u1eady 2 b\u00e1o c\u00e1o s\u1ebd l\u1ec7ch nhau. V\u00e0 2 b\u00e1o c\u00e1o l\u1ec7ch nhau s\u1ed1 ti\u1ec1n tr\u00edch qu\u1ef9 n\u00e0y l\u00e0 <strong>\u0110\u00fang.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1081],"ht-kb-tag":[],"class_list":["post-45485","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b02-bctc-bao-cao-ket-qua-hoat-dong"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45485","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":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45485\/revisions"}],"predecessor-version":[{"id":55407,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45485\/revisions\/55407"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=45485"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=45485"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=45485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}