{"id":55825,"date":"2026-07-17T09:10:29","date_gmt":"2026-07-17T02:10:29","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=55825"},"modified":"2026-07-17T09:11:04","modified_gmt":"2026-07-17T02:11:04","slug":"lam-the-nao-khi-kiem-tra-bao-cao-tai-chinh-bao-loi-gia-tri-nam-nay-cua-chi-tieu-416-doanh-thu-tu-hoat-dong-san-xuat-kinh-doanh-dich-vu-va-gia-tri-nam-nay-cua-chi-tieu-452-chi-phi-hoat-dong-g","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-khi-kiem-tra-bao-cao-tai-chinh-bao-loi-gia-tri-nam-nay-cua-chi-tieu-416-doanh-thu-tu-hoat-dong-san-xuat-kinh-doanh-dich-vu-va-gia-tri-nam-nay-cua-chi-tieu-452-chi-phi-hoat-dong-g\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1o l\u1ed7i “Gi\u00e1 tr\u1ecb n\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [416 – Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5] v\u00e0 gi\u00e1 tr\u1ecb n\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [452 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7] tr\u00ean B02\/BCTC kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f9ng ph\u00e1t sinh s\u1ed1 li\u1ec7u”"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
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 th\u1ef1c hi\u1ec7n\u00a0Ki\u1ec3m tra s\u1ed1 li\u1ec7u<\/a>\u00a0sau khi\u00a0 L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, ho\u1eb7c khi n\u1ed9p b\u00e1o c\u00e1o c\u1ea5p tr\u00ean ho\u1eb7c kho b\u1ea1c th\u1ea5y ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o \u201cGi\u00e1 tr\u1ecb n\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [416 – Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5] v\u00e0 gi\u00e1 tr\u1ecb n\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [452 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7] tr\u00ean B02\/BCTC kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f9ng ph\u00e1t sinh s\u1ed1 li\u1ec7u\u201d.<\/p>\n
$\"\"$ <\/p>\n

2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
2.1 Nguy\u00ean nh\u00e2n<\/strong><\/h4>\nCh\u1ec9 ti\u00eau [452 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7] l\u1ea5y theo s\u1ed1 ph\u00e1t sinh h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 612 tuy nhi\u00ean theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a TK 612 \u2013 Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7<\/strong> quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/a>:<\/p>\n
\n
TK 612 ch\u1ec9 \u00e1p d\u1ee5ng<\/strong> cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong> \u2014 ph\u1ea3n \u00e1nh chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh, \u0111\u01b0\u1ee3c kho\u00e1n chi (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n ph\u00e2n ph\u1ed1i t\u1eeb kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u1ec3 chi thu nh\u1eadp t\u0103ng th\u00eam, khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, tr\u00edch l\u1eadp qu\u1ef9).<\/li>\n
\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp<\/strong> (tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf…) v\u00e0 \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong> \u2014 kh\u00f4ng \u0111\u01b0\u1ee3c<\/strong> h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0o TK 612, m\u00e0 ph\u1ea3i d\u00f9ng c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00f9 h\u1ee3p: TK 154, 641, 642<\/strong>. \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp nh\u00f3m 4<\/strong> (\u0111\u01a1n v\u1ecb c\u00f3 thu ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 d\u01b0\u1edbi 10%), theo c\u00f4ng v\u0103n gi\u1ea3i \u0111\u00e1p c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n
\u2192 N\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00e3 ph\u00e1t sinh doanh thu ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 531 (l\u00e0m l\u00ean ch\u1ec9 ti\u00eau 416) nh\u01b0ng v\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u00e0o TK 612 (l\u00e0m l\u00ean ch\u1ec9 ti\u00eau 452), ph\u1ea7n m\u1ec1m s\u1ebd c\u1ea3nh b\u00e1o m\u00e2u thu\u1eabn v\u00ec \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng TK 612<\/p>\n
2.2 Gi\u1ea3i ph\u00e1p<\/strong><\/h4>\nL\u01b0u \u00fd:<\/strong> Anh\/ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n sao l\u01b0u d\u1eef li\u1ec7u<\/a> tr\u01b0\u1edbc khi ch\u1ec9nh s\u1eeda ch\u1ee9ng t\u1eeb<\/p>\n
X\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb m\u00ecnh thu\u1ed9c lo\u1ea1i h\u00ecnh n\u00e0o, sau \u0111\u00f3 x\u1eed l\u00fd t\u01b0\u01a1ng \u1ee9ng:<\/p>\n
\n
N\u1ebfu \u0111\u01a1n v\u1ecb l\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c KH\u00d4NG c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong> (\u0111\u01b0\u1ee3c ph\u00e9p d\u00f9ng TK 612): Ki\u1ec3m tra l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb \u0111ang h\u1ea1ch to\u00e1n TK 531<\/strong> \u2014 v\u1ec1 nguy\u00ean t\u1eafc, \u0111\u01a1n v\u1ecb thu\u1ed9c nh\u00f3m n\u00e0y kh\u00f4ng ph\u00e1t sinh doanh thu SXKD, d\u1ecbch v\u1ee5, n\u00ean n\u1ebfu c\u00f3 ph\u00e1t sinh TK 531 th\u00ec c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5, s\u1eeda l\u1ea1i t\u00e0i kho\u1ea3n doanh thu cho \u0111\u00fang (kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o 531), \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu l\u1ea1i chi ph\u00ed li\u00ean quan \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang TK 612<\/strong> ch\u01b0a.<\/li>\n
N\u1ebfu \u0111\u01a1n v\u1ecb l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong> (kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng TK 612): Ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111ang h\u1ea1ch to\u00e1n v\u00e0o TK 612<\/strong>, s\u1eeda l\u1ea1i sang TK 642<\/strong> (ho\u1eb7c TK 154, 641 t\u00f9y \u0111\u00fang n\u1ed9i dung chi ph\u00ed ph\u00e1t sinh) cho ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"
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 th\u1ef1c hi\u1ec7n\u00a0Ki\u1ec3m tra s\u1ed1 li\u1ec7u\u00a0sau khi\u00a0L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ho\u1eb7c khi n\u1ed9p b\u00e1o c\u00e1o c\u1ea5p tr\u00ean ho\u1eb7c kho b\u1ea1c th\u1ea5y ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o \u201cGi\u00e1 tr\u1ecb n\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [416 –…<\/p>\n","protected":false},"author":53,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1081],"ht-kb-tag":[],"class_list":["post-55825","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b02-bctc-bao-cao-ket-qua-hoat-dong"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/55825","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":2,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/55825\/revisions"}],"predecessor-version":[{"id":55835,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/55825\/revisions\/55835"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=55825"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=55825"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=55825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}