{"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":"2026-07-07T15:49:22","modified_gmt":"2026-07-07T08:49:22","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":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 d\u1ef1 ph\u00f2ng c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng th\u00e0nh d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n khi l\u1eadp B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00fap b\u00e1o c\u00e1o r\u00f5 r\u00e0ng, chi ti\u1ebft v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n<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<ul>\n<li>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.<\/li>\n<li>Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng.<\/li>\n<li>Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 kho\u1ea3n ph\u1ea3i thu \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb c\u1ea5p 1 chi ti\u1ebft \u0111\u1ebfn t\u1eebng \u0111\u01a1n v\u1ecb.<\/li>\n<li>Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n.<\/li>\n<\/ul>\n<h3><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> 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><strong>B\u01b0\u1edbc 2:<\/strong> 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><strong>B\u01b0\u1edbc 3:<\/strong> 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><strong>B\u01b0\u1edbc 4:<\/strong> 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>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 d\u1ef1 ph\u00f2ng c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng th\u00e0nh d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n khi l\u1eadp B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00fap b\u00e1o c\u00e1o&#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":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45613\/revisions"}],"predecessor-version":[{"id":51335,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45613\/revisions\/51335"}],"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}]}}