﻿{"id":52969,"date":"2026-07-09T12:00:57","date_gmt":"2026-07-09T05:00:57","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=52969"},"modified":"2026-08-28T11:33:31","modified_gmt":"2026-08-28T04:33:31","slug":"tai-khoan-008-tren-s05-h-bang-can-doi-so-phat-sinh-len-khong-dung-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tai-khoan-008-tren-s05-h-bang-can-doi-so-phat-sinh-len-khong-dung-thi-lam-the-nao\/","title":{"rendered":"T\u00e0i kho\u1ea3n 008 tr\u00ean S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh l\u00ean kh\u00f4ng \u0111\u00fang th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<header class=\"hkb-article__header\">\n<h1 class=\"hkb-article__title\"><span style=\"font-size: 20px;\">1. T\u1ed5ng quan<\/span><\/h1>\n<\/header>\n<div class=\"hkb-article__content\">\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi xem b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh th\u1ea5y t\u00e0i kho\u1ea3n 008 l\u00ean sai (\u00e2m, c\u00f2n d\u01b0, kh\u00f4ng kh\u1edbp v\u1edbi Kho b\u1ea1c).<\/p>\n<h3 id=\"2-nguyen-tac-kiem-tra\">2. Nguy\u00ean t\u1eafc ki\u1ec3m tra<\/h3>\n<p data-start=\"235\" data-end=\"334\">\u0110\u1ec3 t\u00e0i kho\u1ea3n\u00a0<strong data-start=\"79\" data-end=\"86\">008<\/strong>\u00a0tr\u00ean b\u00e1o c\u00e1o\u00a0<strong data-start=\"100\" data-end=\"109\">S05-H<\/strong>\u00a0hi\u1ec3n th\u1ecb ch\u00ednh x\u00e1c, anh\/ch\u1ecb c\u1ea7n\u00a0<strong data-start=\"142\" data-end=\"226\">ki\u1ec3m tra v\u00e0 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu M\u1eabu s\u1ed1 01a v\u00e0 02a \u0111\u00e3 kh\u1edbp \u0111\u00fang v\u1edbi Kho b\u1ea1c<\/strong>\u00a0tr\u01b0\u1edbc. N\u1ebfu b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu ch\u01b0a \u0111\u00fang anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/bao-cao-doi-chieu-kho-bac-2\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>\u00a0\u0111\u1ec3 ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i cho \u0111\u00fang.<\/p>\n<p data-start=\"235\" data-end=\"334\">Sau khi hai b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu \u0111\u00e3 ch\u00ednh x\u00e1c, th\u1ef1c hi\u1ec7n ki\u1ec3m tra theo\u00a0<strong data-start=\"303\" data-end=\"325\">s\u1ed1 d\u01b0 v\u00e0 ph\u00e1t sinh<\/strong>\u00a0nh\u01b0 sau:<\/p>\n<p data-start=\"336\" data-end=\"372\"><strong data-start=\"340\" data-end=\"372\">1. \u0110\u1ed1i chi\u1ebfu theo M\u1eabu s\u1ed1 01a<\/strong><\/p>\n<ul data-start=\"373\" data-end=\"606\">\n<li data-start=\"373\" data-end=\"452\">\n<p data-start=\"375\" data-end=\"452\"><strong data-start=\"375\" data-end=\"402\">D\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 008<\/strong>\u00a0ph\u1ea3i\u00a0<strong data-start=\"408\" data-end=\"433\">t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u1ed9t (1)<\/strong>\u00a0tr\u00ean M\u1eabu s\u1ed1 01a.<\/p>\n<\/li>\n<li data-start=\"453\" data-end=\"536\">\n<p data-start=\"455\" data-end=\"536\"><strong data-start=\"455\" data-end=\"495\">Ph\u00e1t sinh N\u1ee3 c\u1ee7a c\u00e1c TK 00821, 00822<\/strong>\u00a0ph\u1ea3i\u00a0<strong data-start=\"501\" data-end=\"517\">b\u1eb1ng c\u1ed9t (4)<\/strong>\u00a0tr\u00ean M\u1eabu s\u1ed1 01a.<\/p>\n<\/li>\n<li data-start=\"537\" data-end=\"606\">\n<p data-start=\"539\" data-end=\"606\"><strong data-start=\"539\" data-end=\"567\">Ph\u00e1t sinh C\u00f3 c\u1ee7a TK 0082<\/strong>\u00a0ph\u1ea3i\u00a0<strong data-start=\"573\" data-end=\"589\">b\u1eb1ng c\u1ed9t (7)<\/strong>\u00a0tr\u00ean M\u1eabu s\u1ed1 01a.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"608\" data-end=\"644\"><strong data-start=\"612\" data-end=\"644\">2. \u0110\u1ed1i chi\u1ebfu theo M\u1eabu s\u1ed1 02a<\/strong><\/p>\n<ul data-start=\"645\" data-end=\"858\">\n<li data-start=\"645\" data-end=\"756\">\n<p data-start=\"647\" data-end=\"756\"><strong data-start=\"647\" data-end=\"706\">Ph\u00e1t sinh C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n t\u1ea1m \u1ee9ng (008211, 008221)<\/strong>\u00a0ph\u1ea3i\u00a0<strong data-start=\"712\" data-end=\"737\">t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u1ed9t (1)<\/strong>\u00a0tr\u00ean M\u1eabu s\u1ed1 02a.<\/p>\n<\/li>\n<li data-start=\"757\" data-end=\"858\">\n<p data-start=\"759\" data-end=\"858\"><strong data-start=\"759\" data-end=\"819\">Ph\u00e1t sinh C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n th\u1ef1c chi (008212, 008222)<\/strong>\u00a0ph\u1ea3i\u00a0<strong data-start=\"825\" data-end=\"841\">b\u1eb1ng c\u1ed9t (3)<\/strong>\u00a0tr\u00ean M\u1eabu s\u1ed1 02a.<\/p>\n<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><strong>L\u01b0u \u00fd:<\/strong> Nh\u1eadn d\u1ef1 to\u00e1n h\u1ea1ch to\u00e1n <strong>N\u1ee3 TK 008 cha<\/strong> (00821, 00822, 00811, 00812); r\u00fat d\u1ef1 to\u00e1n h\u1ea1ch to\u00e1n <strong>C\u00f3 TK 008 con<\/strong> (008211, 008212, 008221, 008222), kh\u00f4ng ph\u00e1t sinh C\u00f3 \u1edf TK 008 cha.V\u00ec v\u1eady:<\/p>\n<ul>\n<li class=\"isSelectedEnd\"><strong>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 b\u00ean N\u1ee3 TK 008 cha kh\u00f4ng th\u1ec3 \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi s\u1ed1 d\u1ef1 to\u00e1n c\u00f2n l\u1ea1i<\/strong> v\u00e0 kh\u00f4ng b\u1eb1ng c\u00f4ng th\u1ee9c: D\u01b0 \u0111\u1ea7u k\u1ef3 + Ph\u00e1t sinh t\u0103ng (S\u1ed1 nh\u1eadn s\u1ef1 to\u00e1n) &#8211; Ph\u00e1t sinh gi\u1ea3m (s\u1ed1 \u0111\u00e3 r\u00fat d\u1ef1 to\u00e1n, s\u1ed1 \u0111\u00e3 chi).<\/li>\n<li><strong>S\u1ed1 d\u01b0 TK 008 cha kh\u00f4ng tr\u1eeb s\u1ed1 \u0111\u00e3 r\u00fat ho\u1eb7c \u0111\u00e3 chi l\u00e0 b\u00ecnh th\u01b0\u1eddng<\/strong>. Anh\/ch\u1ecb ch\u1ec9 c\u1ea7n ki\u1ec3m tra <strong>b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu<\/strong>, n\u1ebfu s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kh\u1edbp v\u1edbi kho b\u1ea1c l\u00e0 \u0111\u01b0\u1ee3c.<\/li>\n<\/ul>\n<p>N\u1ebfu S05-H v\u1eabn l\u1ec7ch, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n ti\u1ebfp c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo \u0111\u1ec3 ki\u1ec3m tra nh\u01b0 sau:<\/p>\n<h3 id=\"3-cach-xu-ly\">3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<h4 id=\"3-1-nguyen-nhan-1-do-tham-so-in-bao-cao-doi-chieu-khac-so-voi-in-bang-can-doi-so-phat-sinh\">3.1 Nguy\u00ean nh\u00e2n 1: Do tham s\u1ed1 in b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kh\u00e1c so v\u1edbi in b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/h4>\n<p data-start=\"66\" data-end=\"213\">B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c in\u00a0<strong data-start=\"92\" data-end=\"120\">chi ti\u1ebft theo t\u1eebng ngu\u1ed3n<\/strong>\u00a0(ngu\u1ed3n 12, 13, 15, 18), trong khi\u00a0<strong data-start=\"155\" data-end=\"184\">B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/strong>\u00a0l\u1ea1i l\u00e0\u00a0<strong data-start=\"192\" data-end=\"212\">s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p<\/strong>.<\/p>\n<p data-start=\"215\" data-end=\"259\">\u0110\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c, anh\/ch\u1ecb c\u1ea7n:<\/p>\n<ul data-start=\"261\" data-end=\"449\">\n<li data-start=\"261\" data-end=\"283\">\n<p data-start=\"263\" data-end=\"283\">In\u00a0<strong data-start=\"266\" data-end=\"280\">M\u1eabu s\u1ed1 01a<\/strong>,<\/p>\n<\/li>\n<li data-start=\"284\" data-end=\"356\">\n<p data-start=\"286\" data-end=\"356\">Ch\u1ecdn \u0111\u00fang\u00a0<strong data-start=\"296\" data-end=\"313\">lo\u1ea1i kinh ph\u00ed<\/strong>:\u00a0<em data-start=\"315\" data-end=\"328\">giao t\u1ef1 ch\u1ee7<\/em>\u00a0ho\u1eb7c\u00a0<em data-start=\"334\" data-end=\"353\">kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/em>,<\/p>\n<\/li>\n<li data-start=\"357\" data-end=\"449\">\n<p data-start=\"359\" data-end=\"449\">Sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u00ean M\u1eabu s\u1ed1 01a v\u1edbi\u00a0<strong data-start=\"404\" data-end=\"415\">TK 0082<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng trong\u00a0<strong data-start=\"422\" data-end=\"448\">B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p>N\u1ebfu lo\u1ea1i kinh ph\u00ed \u0111ang ch\u01b0a \u0111\u00fang v\u1edbi ngu\u1ed3n \u0111\u01b0\u1ee3c khai b\u00e1o(V\u00ed d\u1ee5 \u0111\u00fang ngu\u1ed3n n\u00e0y l\u00e0 t\u1ef1 ch\u1ee7 nh\u01b0ng \u0111ang l\u00ean \u1edf kh\u00f4ng t\u1ef1 ch\u1ee7) anh\/ch\u1ecb v\u00e0o\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tinh-chat-nguon-kinh-phi\/\" target=\"_blank\" rel=\"noopener\">Danh m\u1ee5c\\M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch\\T\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed<\/a>, t\u00edch \u0111\u00fap v\u00e0o t\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed \u0111\u1ec3 ki\u1ec3m tra, s\u1eeda l\u1ea1i cho \u0111\u00fang. Sau \u0111\u00f3 m\u1edf l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh c\u1ee7a ngu\u1ed3n n\u00e0y s\u1eeda l\u1ea1i \u0111\u1ecbnh kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-52997 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/85ZWNv86zy.png\" alt=\"\" width=\"1498\" height=\"810\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/85ZWNv86zy.png 1498w, \/2025\/wp-content\/uploads\/2026\/07\/85ZWNv86zy-300x162.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/85ZWNv86zy-1024x554.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/85ZWNv86zy-768x415.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/85ZWNv86zy-50x27.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/85ZWNv86zy-60x32.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/85ZWNv86zy-100x54.png 100w\" sizes=\"auto, (max-width: 1498px) 100vw, 1498px\" \/><\/p>\n<h4 id=\"3-2-nguyen-nhan-2-do-da-lam-but-toan-ket-chuyen-cuoi-nam-sau-do-chinh-sua-lai-so-lieu-ma-chua-lam-ket-chuyen-lai\">3.2 Nguy\u00ean nh\u00e2n 2: Do \u0111\u00e3 l\u00e0m b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i n\u0103m sau \u0111\u00f3 ch\u1ec9nh s\u1eeda l\u1ea1i s\u1ed1 li\u1ec7u m\u00e0 ch\u01b0a l\u00e0m k\u1ebft chuy\u1ec3n l\u1ea1i<\/h4>\n<p><strong>Gi\u1ea3i ph\u00e1p 2:\u00a0<\/strong><\/p>\n<ul>\n<li>V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\K\u1ebft chuy\u1ec3n cu\u1ed1i n\u0103m\\ Danh s\u00e1ch ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n cu\u1ed1i n\u0103m<\/strong><\/li>\n<li>T\u00edch \u0111\u00fap v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n cu\u1ed1i n\u0103m \u0111\u00e3 l\u00e0m, ch\u1ecdn\u00a0<strong>B\u1ecf ghi\\X\u00f3a<\/strong>\u00a0r\u1ed3i nh\u1ea5n\u00a0<strong>Th\u00eam<\/strong>\u00a0\u0111\u1ec3 k\u1ebft chuy\u1ec3n l\u1ea1i n\u1ebfu mu\u1ed1n.\u00a0<\/li>\n<li>N\u1ebfu anh\/ch\u1ecb mu\u1ed1n b\u00e1o c\u00e1o kh\u00f4ng hi\u1ec3n th\u1ecb t\u00e0i kho\u1ea3n 0081 n\u0103m tr\u01b0\u1edbc th\u00ec\u00a0<strong>Kh\u00f4ng<\/strong>\u00a0l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n cu\u1ed1i n\u0103m n\u1eefa.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-53003 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/YgI1Hb6h87.png\" alt=\"\" width=\"1461\" height=\"252\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/YgI1Hb6h87.png 1461w, \/2025\/wp-content\/uploads\/2026\/07\/YgI1Hb6h87-300x52.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/YgI1Hb6h87-1024x177.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/YgI1Hb6h87-768x132.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/YgI1Hb6h87-50x9.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/YgI1Hb6h87-60x10.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/YgI1Hb6h87-100x17.png 100w\" sizes=\"auto, (max-width: 1461px) 100vw, 1461px\" \/><\/p>\n<h4 id=\"3-3-nguyen-nhan-3-bao-cao-doi-chieu-tren-phan-mem-da-dung-nhung-so-phat-sinh-cua-tai-khoan-008-khong-bang-voi-bao-cao-doi-chieu-do-co-phat-sinh-chung-tu-thang-chinh-ly\">3.3 Nguy\u00ean nh\u00e2n 3: B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u00e3 \u0111\u00fang nh\u01b0ng s\u1ed1 ph\u00e1t sinh c\u1ee7a t\u00e0i kho\u1ea3n 008 kh\u00f4ng b\u1eb1ng v\u1edbi b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu do c\u00f3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb th\u00e1ng ch\u1ec9nh l\u00fd.<\/h4>\n<p><strong>Gi\u1ea3i ph\u00e1p 3:<\/strong><\/p>\n<p>C\u00e1c\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/toi-muon-nhap-chung-tu-cua-thang-chinh-ly-quyet-toan-thi-lam-the-nao-tren-phan-mem\/\" target=\"_blank\" rel=\"noopener\">ch\u1ee9ng t\u1eeb thu\u1ed9c th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/a>\u00a0(c\u00f3 ng\u00e0y ch\u1ee9ng t\u1eeb v\u00e0 ng\u00e0y h\u1ea1ch to\u00e1n thu\u1ed9c n\u0103m N+1) ch\u1ec9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u1ee7a n\u0103m N.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o kh\u00e1c c\u1ee7a n\u0103m N nh\u01b0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh,\u2026, h\u1ec7 th\u1ed1ng kh\u00f4ng l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y. C\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c th\u00e1ng ch\u1ec9nh l\u00fd s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u01b0\u01a1ng \u1ee9ng c\u1ee7a n\u0103m N+1.<\/p>\n<p>V\u00ec v\u1eady, vi\u1ec7c\u00a0<strong data-start=\"266\" data-end=\"324\">t\u00e0i kho\u1ea3n 008 b\u1ecb l\u1ec7ch so v\u1edbi b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu Kho b\u1ea1c<\/strong>\u00a0v\u1edbi\u00a0<strong data-start=\"329\" data-end=\"396\">s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00fang b\u1eb1ng gi\u00e1 tr\u1ecb c\u00e1c ch\u1ee9ng t\u1eeb c\u1ee7a th\u00e1ng ch\u1ec9nh l\u00fd<\/strong>\u00a0l\u00e0\u00a0<strong data-start=\"400\" data-end=\"428\">\u0111\u00fang v\u00e0 ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh<\/strong>.<\/p>\n<h3><strong>3. L\u01b0u \u00fd<\/strong><\/h3>\n<p><strong>1.<\/strong> T\u00e0i kho\u1ea3n 008 s\u1ebd c\u00f2n d\u01b0 cu\u1ed1i k\u1ef3 \u1edf t\u00e0i kho\u1ea3n cha 00811, 00812, 00821, 00822 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 nh\u1eadn d\u1ef1 to\u00e1n, \u1edf c\u00e1c t\u00e0i kho\u1ea3n con nh\u01b0 008112, 008122, 008212, 008222 t\u01b0\u01a1ng \u1ee9ng s\u1ed1 d\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng, sang n\u0103m sau khi n\u00e0o l\u00e0m <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quyet-toan-so-du-dau-nam\/\" target=\"_blank\" rel=\"noopener\">quy\u1ebft to\u00e1n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/a>\u00a0s\u1ebd h\u1ebft. N\u0103m nay in b\u00e1o c\u00e1o\u00a0 t\u00e0i kho\u1ea3n 008 c\u00f2n d\u01b0 l\u00e0 \u0111\u00fang, d\u1ef1 to\u00e1n c\u00f2n l\u1ea1i s\u1ebd b\u1eb1ng s\u1ed1 d\u01b0 \u1edf t\u00e0i kho\u1ea3n cha \u2013 s\u1ed1 d\u01b0 \u1edf t\u00e0i kho\u1ea3n con.<\/p>\n<p><strong>2.<\/strong> N\u1ebfu xem b\u00e1o c\u00e1o n\u0103m hi\u1ec7n t\u1ea1i nh\u01b0ng th\u1ea5y s\u1ed1 nh\u1eadn v\u00e0 chi d\u1ef1 to\u00e1n c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i hi\u1ec3n th\u1ecb \u1edf t\u00e0i kho\u1ea3n n\u0103m tr\u01b0\u1edbc <strong>0081<\/strong>\u00a0l\u00e0 do anh\/ch\u1ecb \u0111\u00e3 th\u1ef1c hi\u1ec7n ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/ket-chuyen-so-du-cuoi-nam\/#4-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p>N\u1ebfu kh\u00f4ng mu\u1ed1n hi\u1ec7n t\u00e0i kho\u1ea3n n\u0103m tr\u01b0\u1edbc 0081 tr\u00ean b\u00e1o c\u00e1o S05-H, anh\/ch\u1ecb v\u00e0o <strong>T\u1ed5ng h\u1ee3p \u2192 Ch\u1ecdn tab K\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m<\/strong>, b\u1ecf ghi b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n \u0111\u00e3 th\u1ef1c hi\u1ec7n v\u00e0 m\u1edf l\u1ea1i b\u00e1o c\u00e1o \u0111\u1ec3 ki\u1ec3m tra.<\/p>\n<p><strong>3.<\/strong> N\u1ebfu b\u00e1o c\u00e1o S05-H n\u0103m N+1 hi\u1ec3n th\u1ecb s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK 0081, 0082 l\u00e0 s\u1ed1 nh\u1eadn v\u00e0 chi d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc:<\/p>\n<ul>\n<li>TK cha 00811, 00812, 00821, 00822:\u00a0<strong>D\u01b0 N\u1ee3 = s\u1ed1 nh\u1eadn d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc<\/strong>.<\/li>\n<li>TK con 008112, 008122, 008212, 008222:\u00a0<strong>D\u01b0 C\u00f3 = s\u1ed1 r\u00fat d\u1ef1 to\u00e1n\/s\u1ed1 chi n\u0103m tr\u01b0\u1edbc<\/strong>.<\/li>\n<\/ul>\n<p>\u2192\u00a0<strong>S\u1ed1 li\u1ec7u n\u00e0y l\u00e0 \u0111\u00fang.<\/strong><\/p>\n<p>\u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3\u00a0<strong>quy\u1ebft to\u00e1n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/strong>\u00a0theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quyet-toan-so-du-dau-nam\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> \u0111\u1ec3 gi\u1ea3m s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 0081.\u00a0<strong>L\u01b0u \u00fd: <\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Thao t\u00e1c n\u00e0y s\u1ebd l\u00e0m gi\u1ea3m s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 0081, kh\u00f4ng l\u00e0m gi\u1ea3m s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 0081.<\/li>\n<li>N\u1ebfu s\u1ed1 d\u01b0 \u0111ang n\u1eb1m \u1edf TK 0082, c\u1ea7n nh\u1eadp l\u1ea1i v\u00e0o TK 0081 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/li>\n<\/ul>\n<p>N\u1ebfu ch\u1ec9 mu\u1ed1n\u00a0<strong>hi\u1ec3n th\u1ecb s\u1ed1 d\u01b0 008 b\u1eb1ng s\u1ed1 d\u1ef1 to\u00e1n to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang<\/strong>, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul style=\"list-style-type: disc;\" data-spread=\"false\">\n<li>T\u00e1ch ri\u00eang d\u1eef li\u1ec7u n\u0103m nay theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tai-sao-tao-du-lieu-tu-nam-truoc-khong-thanh-cong\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>, n\u1ebfu d\u1eef li\u1ec7u n\u0103m nay ch\u01b0a t\u00e1ch ri\u00eang (V\u00e0o <strong>T\u1ec7p\\Th\u00f4ng tin d\u1eef<\/strong> li\u1ec7u th\u1ea5y ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u l\u00e0 ng\u00e0y 1\/1\/N)<\/li>\n<li>V\u00e0o <strong>Nghi\u1ec7p v\u1ee5\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u\\<\/strong>X\u00f3a s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 0082, 0081.<\/li>\n<li>Nh\u1eadp l\u1ea1i \u0111\u00fang s\u1ed1 d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Anh\/ch\u1ecb tham kh\u1ea3o c\u00e1ch nh\u1eadp s\u1ed1 d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khi-in-mau-so-20a-ky-hieu-01a-toi-thay-du-toan-nam-truoc-chuyen-sang-cot-1-bi-sai-thi-phai-lam-nhu-the-nao\/#2-2-giai-phap\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p class=\"isSelectedEnd\"><strong>4. T\u00e0i kho\u1ea3n n\u0103m nay 0082 b\u1ecb \u00e2m trong k\u1ef3<\/strong><\/p>\n<p class=\"isSelectedEnd\">Anh\/ch\u1ecb ki\u1ec3m tra <strong>B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu 01a v\u00e0 02a<\/strong>. N\u1ebfu b\u00e1o c\u00e1o \u0111\u00fang, nguy\u00ean nh\u00e2n th\u01b0\u1eddng do \u0111\u00e3 l\u00e0m <strong>k\u1ebft chuy\u1ec3n cu\u1ed1i n\u0103m<\/strong>, ho\u1eb7c sau khi k\u1ebft chuy\u1ec3n c\u00f3 <strong>s\u1eeda ph\u00e1t sinh nh\u01b0ng ch\u01b0a k\u1ebft chuy\u1ec3n l\u1ea1i<\/strong>.<\/p>\n<ul data-spread=\"false\">\n<li>N\u1ebfu kh\u00f4ng mu\u1ed1n s\u1ed1 nh\u1eadn\/r\u00fat d\u1ef1 to\u00e1n n\u0103m nay hi\u1ec3n th\u1ecb \u1edf TK n\u0103m tr\u01b0\u1edbc <strong>0081<\/strong>: v\u00e0o <strong>T\u1ed5ng h\u1ee3p \u2192 K\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m \u2192 B\u1ecf ghi<\/strong> b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n.<\/li>\n<li>N\u1ebfu c\u1ea7n k\u1ebft chuy\u1ec3n l\u1ea1i: <strong>x\u00f3a b\u00fat to\u00e1n c\u0169 v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u1ea1i<\/strong>.<\/li>\n<li>N\u1ebfu c\u00f3 d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang t\u1ea1i <strong>00821, 00822<\/strong>, c\u1ea7n nh\u1eadp s\u1ed1 d\u01b0 \u0111\u00fang v\u00e0o <strong>00811, 00812<\/strong> v\u00e0 h\u1ea1ch to\u00e1n <strong>chuy\u1ec3n ngu\u1ed3n<\/strong> theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/huong-dan-hach-toan-chuyen-nguon-tu-nam-truoc-sang-nam-sau\/#2-2-hach-toan-tai-nam-2026-dau-nam-nay\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n<\/div>\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 ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi xem b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh th\u1ea5y t\u00e0i kho\u1ea3n 008 l\u00ean sai (\u00e2m, c\u00f2n d\u01b0, kh\u00f4ng kh\u1edbp v\u1edbi Kho b\u1ea1c). 2. Nguy\u00ean t\u1eafc ki\u1ec3m tra \u0110\u1ec3 t\u00e0i kho\u1ea3n\u00a0008\u00a0tr\u00ean b\u00e1o c\u00e1o\u00a0S05-H\u00a0hi\u1ec3n&#8230;<\/p>\n","protected":false},"author":53,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1043],"ht-kb-tag":[],"class_list":["post-52969","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-s05-h-bang-can-doi-phat-sinh"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/52969","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\/53"}],"version-history":[{"count":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/52969\/revisions"}],"predecessor-version":[{"id":58157,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/52969\/revisions\/58157"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=52969"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=52969"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=52969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}