{"id":53473,"date":"2026-07-09T16:54:26","date_gmt":"2026-07-09T09:54:26","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=53473"},"modified":"2026-07-15T15:47:19","modified_gmt":"2026-07-15T08:47:19","slug":"chi-tieu-cac-khoan-thu-phi-le-phi-chi-tieu-e-trong-muc-iii-19-cua-bao-cao-b04-bctc-khong-dung-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/chi-tieu-cac-khoan-thu-phi-le-phi-chi-tieu-e-trong-muc-iii-19-cua-bao-cao-b04-bctc-khong-dung-thi-lam-the-nao\/","title":{"rendered":"Ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n thu ph\u00ed, l\u1ec7 ph\u00ed (Ch\u1ec9 ti\u00eau e trong m\u1ee5c III.19) c\u1ee7a b\u00e1o c\u00e1o B04\/BCTC kh\u00f4ng \u0111\u00fang th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3 id=\"1-tong-quan\">1. T\u1ed5ng quan<\/h3>\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 B04\/BCTC- Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ea5y ch\u1ec9 ti\u00eau\u00a0<strong>C\u00e1c kho\u1ea3n thu ph\u00ed l\u1ec7 ph\u00ed<\/strong>\u00a0(Ch\u1ec9 ti\u00eau e trong m\u1ee5c III.19) kh\u00f4ng \u0111\u00fang.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-65445 size-full\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/11\/7-6.png\" alt=\"\" width=\"894\" height=\"607\" \/><\/p>\n<h3 id=\"2-cach-xu-ly\">2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<h4 id=\"2-1-nguyen-nhan\">2.1 Nguy\u00ean nh\u00e2n<\/h4>\n<p>Ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 3383 chi ti\u1ebft theo t\u1eebng lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed, lo\u1ea1i ph\u00ed n\u00e0o d\u01b0 c\u00f3 s\u1ebd l\u00ean ch\u1ec9 ti\u00eau n\u00e0y.<\/p>\n<p>Ch\u1ec9 ti\u00eau n\u00e0y th\u01b0\u1eddng sai do \u0111\u01a1n v\u1ecb ph\u00e1t sinh nhi\u1ec1u lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed. Khi thu, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng lo\u1ea1i, nh\u01b0ng khi x\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i ho\u1eb7c s\u1ed1 ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u1ea1i g\u1ed9p chung v\u00e0o m\u1ed9t lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng c\u00f3 lo\u1ea1i ph\u00ed ph\u00e1t sinh d\u01b0 N\u1ee3 3383 v\u00e0 c\u00f3 lo\u1ea1i ph\u00ed ph\u00e1t sinh d\u01b0 C\u00f3 3383.<\/p>\n<h3 id=\"2-2-giai-phap\">2.2 Gi\u1ea3i ph\u00e1p<\/h3>\n<p><strong>B\u01b0\u1edbc 1<\/strong>: V\u00e0o T\u00ecm ch\u1ee9ng t\u1eeb<\/p>\n<ul>\n<li>T\u1ea1i b\u1ea3ng T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb:\u00a0\n<ul style=\"list-style-type: disc;\">\n<li>Cho\u0323n \u0111i\u1ec1u ki\u1ec7n ti\u0300m ki\u00ea\u0301m (la\u0300 khoa\u0309ng th\u01a1\u0300i gian ti\u0300m \u0111\u00f4\u0301i chi\u00ea\u0301u d\u01b0\u0303 li\u00ea\u0323u), t\u00edch ch\u1ecdn\u00a0<b>Ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5<\/b>\u00a0va\u0300 nh\u00e2\u0301n\u00a0<b>Ti\u0300m ki\u1ebfm<\/b><\/li>\n<li>L\u1ecdc t\u1ea1i c\u1ed9t <strong>Ph\u00ed, l\u1ec7 ph\u00ed<\/strong> l\u1ea7n l\u01b0\u1ee3t t\u1eebng kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 ph\u00e1t sinh trong k\u1ef3.<\/li>\n<li>L\u1ecdc l\u1ea7n l\u01b0\u1ee3t t\u1ea1i c\u1ed9t <strong>TK N\u1ee3<\/strong> l\u00e0 3383 v\u00e0 c\u1ed9t\u00a0<strong>TK C\u00f3<\/strong> l\u00e0 3383 xem kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed n\u00e0o c\u00f3 ph\u00e1t sinh trong k\u1ef3 <strong>N\u1ee3<\/strong> kh\u00f4ng b\u1eb1ng <strong>C\u00f3<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li>Kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed c\u00f3: D\u01b0 <strong>C\u00f3<\/strong> \u0111\u1ea7u k\u1ef3 + Ph\u00e1t sinh <strong>C\u00f3<\/strong> trong k\u1ef3 &#8211; Ph\u00e1t sinh <strong>N\u1ee3<\/strong> trong k\u1ef3 &gt; 0 s\u1ebd l\u00ean ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n thu ph\u00ed, l\u1ec7 ph\u00ed<\/strong> (Ch\u1ec9 ti\u00eau e trong m\u1ee5c III.19) c\u1ee7a b\u00e1o c\u00e1o B04\/BCTC.<\/li>\n<li>Kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed ph\u00ed c\u00f3: D\u01b0 <strong>C\u00f3<\/strong> \u0111\u1ea7u k\u1ef3 + Ph\u00e1t sinh <strong>C\u00f3<\/strong> trong k\u1ef3 &#8211; Ph\u00e1t sinh <strong>N\u1ee3<\/strong> trong k\u1ef3 &lt; 0 s\u1ebd l\u00ean c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-53487 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/6Xi8sSYGoY-1.png\" alt=\"\" width=\"1420\" height=\"1164\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/6Xi8sSYGoY-1.png 1420w, \/2025\/wp-content\/uploads\/2026\/07\/6Xi8sSYGoY-1-300x246.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/6Xi8sSYGoY-1-1024x839.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/6Xi8sSYGoY-1-768x630.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/6Xi8sSYGoY-1-50x41.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/6Xi8sSYGoY-1-60x49.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/6Xi8sSYGoY-1-100x82.png 100w\" sizes=\"auto, (max-width: 1420px) 100vw, 1420px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>X\u00e1c \u0111\u1ecbnh v\u00e0 t\u00edch \u0111\u00fap\u00a0v\u00e0o ch\u1ee9ng t\u1eeb \u0111ang ch\u1ecdn sai lo\u1ea1i Ph\u00ed, l\u1ec7 ph\u00ed,\u00a0<strong>B\u1ecf ghi\\S\u1eeda<\/strong> \u0111\u1ec3 ch\u1ecdn l\u1ea1i \u0111\u00fang lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed t\u01b0\u01a1ng \u1ee9ng. \u0110\u1ea3m b\u1ea3o ph\u00e1t sinh N\u1ee3 lo\u1ea1i ph\u00ed n\u00e0o th\u00ec Ph\u00e1t sinh C\u00f3 ch\u1ecdn lo\u1ea1i ph\u00ed \u0111\u00f3.<\/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 ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi xem b\u00e1o c\u00e1o B04\/BCTC- Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ea5y ch\u1ec9 ti\u00eau\u00a0C\u00e1c kho\u1ea3n thu ph\u00ed l\u1ec7 ph\u00ed\u00a0(Ch\u1ec9 ti\u00eau e trong m\u1ee5c III.19) kh\u00f4ng \u0111\u00fang. 2. C\u00e1ch x\u1eed l\u00fd 2.1 Nguy\u00ean nh\u00e2n Ch\u1ec9 ti\u00eau&#8230;<\/p>\n","protected":false},"author":53,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1087],"ht-kb-tag":[],"class_list":["post-53473","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\/53473","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":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/53473\/revisions"}],"predecessor-version":[{"id":55595,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/53473\/revisions\/55595"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=53473"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=53473"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=53473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}