{"id":45489,"date":"2025-10-16T17:05:40","date_gmt":"2025-10-16T10:05:40","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=45489"},"modified":"2025-10-17T09:12:02","modified_gmt":"2025-10-17T02:12:02","slug":"toi-muon-biet-chi-tieu-tien-chi-khac-tren-bao-cao-lctt-b03-bctc-lay-so-lieu-nhu-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/toi-muon-biet-chi-tieu-tien-chi-khac-tren-bao-cao-lctt-b03-bctc-lay-so-lieu-nhu-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n bi\u1ebft ch\u1ec9 ti\u00eau Ti\u1ec1n chi kh\u00e1c tr\u00ean b\u00e1o c\u00e1o LCTT B03\/BCTC l\u1ea5y s\u1ed1 li\u1ec7u nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3><b><span style=\"font-size: 14pt;\">I. M\u00f4 t\u1ea3<\/span><br \/>\n<\/b><\/h3>\n<p>Ch\u1ec9 ti\u00eau <strong>Ti\u1ec1n chi kh\u00e1c (M\u00e3 s\u1ed1 625)<\/strong> tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 <strong>B03\/BCTC<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45491 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/40.png\" alt=\"\" width=\"993\" height=\"716\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/40.png 993w, \/2025\/wp-content\/uploads\/2025\/10\/40-300x216.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/40-768x554.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/40-50x36.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/40-60x43.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/40-100x72.png 100w\" sizes=\"auto, (max-width: 993px) 100vw, 993px\" \/><\/p>\n<h3><b><span style=\"font-size: 14pt;\">II. Ca\u0301ch l\u00e2\u0301y s\u00f4\u0301 li\u00ea\u0323u<\/span><\/b><\/h3>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 33.3592%;\"><b>Ti\u1ec1n chi kha\u0301c (Ma\u0303 s\u00f4\u0301 625)<\/b> =<\/td>\n<td style=\"width: 12.7708%;\"><b>T\u00f4\u0309ng chi<\/b><\/td>\n<td style=\"width: 3.17341%;\"><b>\u2013<\/b><\/td>\n<td style=\"width: 55.805%;\"><b>C\u00e1c chi ti\u00eau Ti\u1ec1n chi l\u00ean b\u00e1o c\u00e1o (tr\u1eeb m\u00e3 s\u1ed1 625)<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b><span style=\"font-size: 14pt;\">III. C\u00e1ch ki\u1ec3m tra<\/span><\/b><\/h3>\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 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<h4>B\u01b0\u1edbc 1: T\u00ednh to\u00e1n s\u1ed1 T\u1ed5ng chi<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Va\u0300o <b>Ba\u0301o ca\u0301o\\S\u00f4\u0309 k\u00ea\u0301 toa\u0301n<\/b>\\<b>S\u1ed5 t\u1ed5ng h\u1ee3p T\u00e0i kho\u1ea3n<\/b><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45523 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/42-2.png\" alt=\"\" width=\"1441\" height=\"821\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/42-2.png 1441w, \/2025\/wp-content\/uploads\/2025\/10\/42-2-300x171.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/42-2-1024x583.png 1024w, \/2025\/wp-content\/uploads\/2025\/10\/42-2-768x438.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/42-2-50x28.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/42-2-60x34.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/42-2-100x57.png 100w\" sizes=\"auto, (max-width: 1441px) 100vw, 1441px\" \/><\/p>\n<ul>\n<li>Ch\u1ecdn tham s\u1ed1 in s\u1ed5, ch\u1ecdn th\u1eddi gian, <strong>T\u00e0i kho\u1ea3n 111, 112<\/strong>, <strong>113<\/strong>(N\u1ebfu c\u00f3), <strong>121<\/strong>(N\u1ebfu c\u00f3), Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n ch\u1ecdn<strong> T\u1ed5ng h\u1ee3p<\/strong><\/li>\n<li>Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45505 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/42-1.png\" alt=\"\" width=\"994\" height=\"918\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/42-1.png 994w, \/2025\/wp-content\/uploads\/2025\/10\/42-1-300x277.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/42-1-768x709.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/42-1-50x46.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/42-1-60x55.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/42-1-100x92.png 100w\" sizes=\"auto, (max-width: 994px) 100vw, 994px\" \/><\/p>\n<ul>\n<li>Nh\u01b0 v\u1eady, <strong>T\u1ed5ng chi<\/strong> s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y s\u1ed1 li\u1ec7u nh\u01b0 sau:\u00a0<\/li>\n<\/ul>\n<div>\n<table style=\"border-collapse: collapse; width: 97.5251%; height: 82px;\">\n<tbody>\n<tr style=\"height: 49px;\">\n<td style=\"width: 15.0794%; height: 49px;\"><b>T\u1ed5ng chi =<\/b><\/td>\n<td style=\"width: 20.9524%; text-align: center;\"><b>C\u1ed9ng ph\u00e1t sinh C\u00f3 TK 111<br \/>\n(a)<\/b><\/td>\n<td style=\"width: 4.12698%; height: 49px;\">+<\/td>\n<td style=\"width: 23.0159%; height: 49px; text-align: center;\"><b>C\u1ed9ng ph\u00e1t sinh C\u00f3 TK 112<br \/>\n(b)<br \/>\n<\/b><\/td>\n<td style=\"width: 1.74603%; height: 49px;\"><b>\u2013<\/b><\/td>\n<td style=\"width: 34.9206%; height: 49px; text-align: center;\"><b>Ph\u00e1t sinh C\u00f3 TK111,112 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 111,112 <br \/>\n(c + d)<\/b>\u200b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ngo\u00e0i ra n\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 113, 121, 413 th\u00ec c\u00f4ng th\u1ee9c s\u1ebd c\u1ed9ng, tr\u1eeb th\u00eam ph\u00e1t sinh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y nh\u01b0 sau:\u00a0<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45511 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/47.png\" alt=\"\" width=\"1125\" height=\"144\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/47.png 1125w, \/2025\/wp-content\/uploads\/2025\/10\/47-300x38.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/47-1024x131.png 1024w, \/2025\/wp-content\/uploads\/2025\/10\/47-768x98.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/47-50x6.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/47-60x8.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/47-100x13.png 100w\" sizes=\"auto, (max-width: 1125px) 100vw, 1125px\" \/><\/p>\n<\/div>\n<p><i><b>L\u01b0u y\u0301<\/b>: T\u1ed5ng chi c\u00f3 th\u1ec3 s\u1ebd kh\u00f4ng b\u1eb1ng Ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n chi (Ma\u0303 s\u00f4\u0301 620) v\u00ec bao g\u1ed3m ph\u00e1t sinh c\u00e1c kho\u1ea3n chi \u1edf ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 ( \u1edf m\u00e3 s\u1ed1 650 v\u00e0 m\u00e3 s\u1ed1 670)<\/i><\/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<h4><b>B\u01b0\u1edbc 2: T\u00ednh to\u00e1n s\u1ed1 li\u1ec7u \u0111\u1ec3 ra ch\u1ec9 ti\u00eau Ti\u1ec1n chi kh\u00e1c (M\u00e3 s\u1ed1 625)<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. L\u1ea5y s\u1ed1 li\u1ec7u t\u1ed5ng chi \u1edf <strong>B\u01b0\u1edbc 1<\/strong><\/p>\n<p>2. L\u1ea5y c\u00e1c ch\u1ec9 ti\u00eau chi l\u00ean b\u00e1o c\u00e1o <strong>B03\/BCTC<\/strong><\/p>\n<ul>\n<li>Ti\u1ec1n chi l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 chi kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 621)<\/li>\n<li>Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 622)<\/li>\n<li>Ti\u1ec1n chi tr\u1ea3 l\u00e3i vay (M\u00e3 s\u1ed1 623)<\/li>\n<li>C\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 n\u1ed9p nh\u00e0 n\u01b0\u1edbc (M\u00e3 s\u1ed1 624)<\/li>\n<li>\u0110\u1ec3 xem c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">&#8211; B\u1ea1n v\u00e0o <strong>Ti\u1ec7n \u00edch\\Thi\u1ebft l\u1eadp\\B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45497 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/44.png\" alt=\"\" width=\"1044\" height=\"520\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/44.png 1044w, \/2025\/wp-content\/uploads\/2025\/10\/44-300x149.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/44-1024x510.png 1024w, \/2025\/wp-content\/uploads\/2025\/10\/44-768x383.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/44-50x25.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/44-60x30.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/44-100x50.png 100w\" sizes=\"auto, (max-width: 1044px) 100vw, 1044px\" \/><\/p>\n<p style=\"padding-left: 40px;\">&#8211; Ch\u1ecdn <strong>B\u00e1o c\u00e1o B03\/BCTC<\/strong> \u0111\u1ec3 xem.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45499 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/46.png\" alt=\"\" width=\"976\" height=\"426\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/46.png 976w, \/2025\/wp-content\/uploads\/2025\/10\/46-300x131.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/46-768x335.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/46-50x22.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/46-60x26.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/46-100x44.png 100w\" sizes=\"auto, (max-width: 976px) 100vw, 976px\" \/><\/p>\n<p>3. T\u00ednh to\u00e1n Ti\u1ec1n chi kh\u00e1c theo c\u00f4ng th\u1ee9c<strong> Ti\u1ec1n chi kh\u00e1c = T\u1ed5ng chi &#8211; c\u00e1c kho\u1ea3n chi tr\u00ean B03\/BCTC<\/strong> (<strong>tr\u1eeb m\u00e3 s\u1ed1 625<\/strong>) v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u \u1edf m\u00e3 s\u1ed1 625 tr\u00ean B03\/BCTC<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>I. M\u00f4 t\u1ea3 Ch\u1ec9 ti\u00eau Ti\u1ec1n chi kh\u00e1c (M\u00e3 s\u1ed1 625) tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 B03\/BCTC II. Ca\u0301ch l\u00e2\u0301y s\u00f4\u0301 li\u00ea\u0323u Ti\u1ec1n chi kha\u0301c (Ma\u0303 s\u00f4\u0301 625) = T\u00f4\u0309ng chi \u2013 C\u00e1c chi ti\u00eau Ti\u1ec1n chi l\u00ean b\u00e1o c\u00e1o (tr\u1eeb m\u00e3 s\u1ed1 625) III. C\u00e1ch ki\u1ec3m tra&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1083],"ht-kb-tag":[],"class_list":["post-45489","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b03-bctc-bao-cao-luu-chuyen-tien-te"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45489","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\/45489\/revisions"}],"predecessor-version":[{"id":45529,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45489\/revisions\/45529"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=45489"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=45489"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=45489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}