{"id":56395,"date":"2026-07-29T10:46:08","date_gmt":"2026-07-29T03:46:08","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=56395"},"modified":"2026-07-29T10:48:22","modified_gmt":"2026-07-29T03:48:22","slug":"kiem-tra-bao-cao-tai-chinh-bao-chi-tieu-khong-phu-hop-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/kiem-tra-bao-cao-tai-chinh-bao-chi-tieu-khong-phu-hop-thi-lam-the-nao\/","title":{"rendered":"Ki\u00ea\u0309m tra ba\u0301o ca\u0301o ta\u0300i chi\u0301nh ba\u0301o chi\u0309 ti\u00eau kh\u00f4ng phu\u0300 h\u01a1\u0323p thi\u0300 la\u0300m th\u00ea\u0301 na\u0300o?"},"content":{"rendered":"

1. T\u00f4\u0309ng quan<\/h3>\n

Ba\u0300i vi\u00ea\u0301t na\u0300y h\u01b0\u01a1\u0301ng d\u00e2\u0303n ca\u0301ch ki\u00ea\u0309m tra x\u01b0\u0309 ly\u0301 m\u00f4\u0323t s\u00f4\u0301 l\u00f4\u0303i khi nh\u00e2\u0301n ki\u00ea\u0309m tra s\u00f4\u0301 li\u00ea\u0323u tr\u00ean ba\u0301o ca\u0301o ta\u0300i chi\u0301nh \u0111a\u0303 l\u00e2\u0323p theo h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0323i \u0111\u00e2y<\/a>, ph\u00e2\u0300n m\u00ea\u0300m ba\u0301o l\u00f4\u0303i chi\u0309 ti\u00eau kh\u00f4ng phu\u0300 h\u01a1\u0323p.<\/p>\n

L\u01b0u y\u0301: Tr\u01b0\u01a1\u0301c khi ki\u00ea\u0309m tra anh\/chi\u0323 c\u00e2\u0300n l\u00e2\u0323p \u0111\u00e2\u0300y \u0111u\u0309 ca\u0301c ba\u0301o ca\u0301o B01\/BCTC, B02\/BCTC, B03\/BCTC, B04\/BCTC, B05\/BCTC.<\/p>\n

2. Ca\u0301ch x\u01b0\u0309 ly\u0301<\/h3>\n

2.1. Gi\u00e1 tr\u1ecb s\u1ed1 \u0111\u1ea7u n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau [192 \u2013 Nguy\u00ean gi\u00e1] c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh tr\u00ean B01\/BCTC v\u00e0 gi\u00e1 tr\u1ecb t\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau [Nguy\u00ean gi\u00e1\/ S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m thu\u1ed9c m\u1ee5c III.9.1.1] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng nhau<\/h4>\n

Gia\u0309i pha\u0301p:<\/strong> Anh\/chi\u0323 la\u0300m theo h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0323i \u0111\u00e2y.<\/a><\/p>\n

2.2. Gi\u00e1 tr\u1ecb n\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [416 \u2013 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 \u2013 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<\/h4>\n

Gia\u0309i pha\u0301p:<\/strong> Anh\/chi\u0323 la\u0300m theo h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0323i \u0111\u00e2y.<\/a><\/p>\n

2.3. Gi\u00e1 tr\u1ecb cu\u1ed1i n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau [230 – T\u1ed4NG C\u1ed8NG T\u00c0I S\u1ea2N] v\u00e0 gi\u00e1 tr\u1ecb cu\u1ed1i n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau [300 – T\u1ed4NG C\u1ed8NG NGU\u1ed2N V\u1ed0N] tr\u00ean B01\/BCTC ph\u1ea3i b\u1eb1ng nhau<\/strong><\/h4>\n

Gi\u1ea3i ph\u00e1p:<\/strong> Anh\/ch\u1ecb vui l\u00f2ng l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a> \u0111\u1ec3 ki\u1ec3m tra b\u00e1o c\u00e1o tr\u01b0\u1edbc khi l\u1eadp \u0111\u00e3 c\u00e2n hay ch\u01b0a. N\u1ebfu b\u00e1o c\u00e1o \u0111\u00e3 c\u00e2n, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n l\u1eadp l\u1ea1i b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m tra l\u1ea1i.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

1. T\u00f4\u0309ng quan Ba\u0300i vi\u00ea\u0301t na\u0300y h\u01b0\u01a1\u0301ng d\u00e2\u0303n ca\u0301ch ki\u00ea\u0309m tra x\u01b0\u0309 ly\u0301 m\u00f4\u0323t s\u00f4\u0301 l\u00f4\u0303i khi nh\u00e2\u0301n ki\u00ea\u0309m tra s\u00f4\u0301 li\u00ea\u0323u tr\u00ean ba\u0301o ca\u0301o ta\u0300i chi\u0301nh \u0111a\u0303 l\u00e2\u0323p theo h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0323i \u0111\u00e2y, ph\u00e2\u0300n m\u00ea\u0300m ba\u0301o l\u00f4\u0303i chi\u0309 ti\u00eau kh\u00f4ng phu\u0300 h\u01a1\u0323p. L\u01b0u y\u0301: Tr\u01b0\u01a1\u0301c khi ki\u00ea\u0309m tra anh\/chi\u0323…<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1031],"ht-kb-tag":[],"class_list":["post-56395","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tong-hop"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/56395","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\/51"}],"version-history":[{"count":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/56395\/revisions"}],"predecessor-version":[{"id":56401,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/56395\/revisions\/56401"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=56395"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=56395"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=56395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}