{"id":45613,"date":"2025-10-17T11:15:07","date_gmt":"2025-10-17T04:15:07","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=45613"},"modified":"2025-10-17T11:15:07","modified_gmt":"2025-10-17T04:15:07","slug":"lam-the-nao-de-phan-loai-so-du-khi-lap-bao-cao-b04-bctc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-de-phan-loai-so-du-khi-lap-bao-cao-b04-bctc\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0 khi l\u1eadp b\u00e1o c\u00e1o B04\/BCTC?"},"content":{"rendered":"<p>Khi l\u1eadp B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u1ea7u n\u0103m, cu\u1ed1i n\u0103m ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n cho c\u00e1c ch\u1ec9 ti\u00eau sau:<\/p>\n<p>&#8211; Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh: \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/p>\n<p>&#8211; Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu theo kh\u00e1ch h\u00e0ng.<\/p>\n<p>&#8211; Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p 1.<\/p>\n<p>&#8211; Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n.<\/p>\n<p><strong>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/strong><\/p>\n<p>1. N\u1ebfu ch\u01b0a l\u1eadp b\u00e1o c\u00e1o B04\/BCTC th\u00ec anh\/ch\u1ecb v\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0<strong>L\u00e2\u0323p ba\u0301o ca\u0301o\\L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn<strong><a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45577 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_9-57-12-1.png\" alt=\"\" width=\"949\" height=\"634\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_9-57-12-1.png 949w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_9-57-12-1-300x200.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_9-57-12-1-768x513.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_9-57-12-1-50x33.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_9-57-12-1-60x40.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_9-57-12-1-100x67.png 100w\" sizes=\"auto, (max-width: 949px) 100vw, 949px\" \/><\/p>\n<p>2. C\u00f2n n\u1ebfu \u0111\u00e3 l\u1eadp B04\/BCTC th\u00ec anh\/ch\u1ecb m\u1edf l\u1ea1i b\u00e1o c\u00e1o, nh\u1ea5n <strong>S\u1eeda.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45615 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-00-52.png\" alt=\"\" width=\"1022\" height=\"764\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-00-52.png 1022w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-00-52-300x224.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-00-52-768x574.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-00-52-50x37.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-00-52-60x45.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-00-52-100x75.png 100w\" sizes=\"auto, (max-width: 1022px) 100vw, 1022px\" \/><\/p>\n<p>3. Ch\u1ecdn n\u1ed9i dung thuy\u1ebft minh c\u1ea7n th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0. V\u00ed d\u1ee5: M\u1ee5c<strong> III.1 &#8211; Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/strong><\/p>\n<p>4. Nh\u1ea5n <strong>Ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45617 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-02-01.png\" alt=\"\" width=\"1023\" height=\"770\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-02-01.png 1023w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-02-01-300x226.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-02-01-768x578.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-02-01-50x38.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-02-01-60x45.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-02-01-100x75.png 100w\" sizes=\"auto, (max-width: 1023px) 100vw, 1023px\" \/><\/p>\n<ul>\n<li>Ch\u1ecdn t\u00e0i kho\u1ea3n c\u1ea7n ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0 theo k\u1ef3 h\u1ea1n. V\u00ed d\u1ee5 TK 1218.<\/li>\n<li>Nh\u1eadp <strong>K\u1ef3 h\u1ea1n<\/strong> v\u00e0<strong> S\u1ed1 d\u01b0<\/strong> chi ti\u1ebft theo t\u1eebng k\u1ef3 h\u1ea1n c\u1ee7a t\u00e0i kho\u1ea3n \u0111\u00f3.<\/li>\n<li>Ti\u1ebfp t\u1ee5c ch\u1ecdn c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i nh\u01b0 h\u01b0\u1edbng d\u1eabn tr\u00ean.<\/li>\n<li>N\u1ebfu mu\u1ed1n l\u1ea5y l\u1ea1i s\u1ed1 li\u1ec7u theo m\u1eb7c \u0111\u1ecbnh ban \u0111\u1ea7u c\u1ee7a h\u1ec7 th\u1ed1ng th\u00ec nh\u1ea5n<strong> L\u1ea5y l\u1ea1i m\u1eb7c \u0111\u1ecbnh.<\/strong><\/li>\n<li>Nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45621 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-09-45.png\" alt=\"\" width=\"1310\" height=\"697\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-09-45.png 1310w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-09-45-300x160.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-09-45-1024x545.png 1024w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-09-45-768x409.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-09-45-50x27.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-09-45-60x32.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/2025-10-17_11-09-45-100x53.png 100w\" sizes=\"auto, (max-width: 1310px) 100vw, 1310px\" \/><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0 cho c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft theo M\u00e3 th\u1ed1ng k\u00ea, \u0110\u1ed1i t\u01b0\u1ee3ng, Ph\u00ed, l\u1ec7 ph\u00ed,&#8230; t\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u01b0\u1edbng d\u1eabn tr\u00ean (n\u1ebfu c\u1ea7n).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi l\u1eadp B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u1ea7u n\u0103m, cu\u1ed1i n\u0103m ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n cho c\u00e1c ch\u1ec9 ti\u00eau sau: &#8211; Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh: \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, \u0111\u1ea7u t\u01b0 t\u00e0i&#8230;<\/p>\n","protected":false},"author":35,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1087],"ht-kb-tag":[],"class_list":["post-45613","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b04-bctc-thuyet-minh-bao-cao-tai-chinh"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45613","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\/35"}],"version-history":[{"count":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45613\/revisions"}],"predecessor-version":[{"id":45623,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45613\/revisions\/45623"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=45613"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=45613"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=45613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}