{"id":56665,"date":"2026-07-30T17:17:28","date_gmt":"2026-07-30T10:17:28","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=56665"},"modified":"2026-07-30T17:32:52","modified_gmt":"2026-07-30T10:32:52","slug":"lam-the-nao-khi-xem-chi-tieu-khoan-phai-thu-phai-tra-bao-cao-b01-bctc-thay-len-so-lieu-chua-dung-voi-bang-can-doi-phat-sinh","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-khi-xem-chi-tieu-khoan-phai-thu-phai-tra-bao-cao-b01-bctc-thay-len-so-lieu-chua-dung-voi-bang-can-doi-phat-sinh\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi xem ch\u1ec9 ti\u00eau kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 b\u00e1o c\u00e1o B01\/BCTC th\u1ea5y l\u00ean s\u1ed1 li\u1ec7u ch\u01b0a \u0111\u00fang v\u1edbi b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh ?"},"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 ch\u1ec9 ti\u00eau ph\u1ea3i thu, ph\u1ea3i tr\u1ea3<\/strong> tr\u00ean b\u00e1o c\u00e1o B01\/BCTC: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh <\/strong>kh\u00f4ng \u0111\u00fang v\u1edbi b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t<\/strong>\u00a0sinh<\/strong>.<\/p>\n

2 C\u00e1ch x\u1eed l\u00fd<\/h3>\n
2.1. M\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau 131 + M\u00e3 s\u1ed1 s\u1ed1 ch\u1ec9 ti\u00eau 181<\/strong> (Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng) kh\u00f4ng \u0111\u00fang v\u1edbi d\u01b0 n\u1ee3 t\u00e0i kho\u1ea3n 131.<\/strong><\/h4>\n
Bi\u1ec3u hi\u1ec7n:<\/strong> M\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau 131<\/strong> (Ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng) v\u00e0 M\u00e3 s\u1ed1 s\u1ed1 ch\u1ec9 ti\u00eau 181 (<\/strong>Ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng) kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 b\u00ean n\u1ee3 t\u00e0i kho\u1ea3n 131.<\/strong><\/p>\n
Nguy\u00ean nh\u00e2n:<\/strong> Do \u0111ang xem b\u1ea3ng c\u00e2n \u0111\u1ed1i m\u1eabu h\u01b0\u1edbng d\u1eabn n\u00ean kh\u00f4ng nh\u00ecn \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 2 b\u00ean t\u00e0i kho\u1ea3n 131<\/p>\n
\n
Ch\u1ee9ng t\u1eeb ghi nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ch\u1ecdn kh\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng<\/strong> n\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng b\u00f9 tr\u1eeb \u0111\u01b0\u1ee3c c\u00f4ng n\u1ee3.<\/li>\n<\/ul>\n
Gi\u1ea3i ph\u00e1p:<\/strong> Xem chi ti\u1ebft c\u00e1ch x\u1eed l\u00fd t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
2.2. M\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau 134<\/strong> (C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c) kh\u00f4ng \u0111\u00fang v\u1edbi v\u1edbi d\u01b0 c\u00f3 t\u00e0i kho\u1ea3n 3388, 1388 + d\u01b0 n\u1ee3 t\u00e0i kho\u1ea3n 1388, 3382.<\/strong><\/h4>\n
Bi\u1ec3u hi\u1ec7n:<\/strong> M\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau 134<\/strong> (C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c) kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 b\u00ean c\u00f3 t\u00e0i kho\u1ea3n 3388, 1388 + TK 1383 v\u00e0 TK 3383<\/strong> c\u00f3 d\u01b0 N\u1ee3 theo t\u1eebng Kho\u1ea3n ph\u00ed, l\u1ec7 Ph\u00ed.<\/p>\n
Nguy\u00ean nh\u00e2n: <\/strong>Do \u0111ang xem b\u1ea3ng c\u00e2n \u0111\u1ed1i m\u1eabu h\u01b0\u1edbng d\u1eabn n\u00ean kh\u00f4ng nh\u00ecn \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 2 b\u00ean t\u00e0i kho\u1ea3n 3388, 1388, 1383 v\u00e0 3388<\/p>\n
\n
Ch\u1ee9ng t\u1eeb ph\u1ea3i thu v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ch\u1ecdn kh\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng<\/strong>\u00a0ho\u1eb7c c\u00e1c kho\u1ea3n ph\u00ed\/l\u1ec7 ph\u00ed tr\u00ean ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ecdn th\u1ed1ng nh\u1ea5t n\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng b\u00f9 tr\u1eeb \u0111\u01b0\u1ee3c.<\/li>\n<\/ul>\n
Gi\u1ea3i ph\u00e1p:<\/strong> Xem chi ti\u1ebft c\u00e1ch x\u1eed l\u00fd t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
2.3. M\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau 251 + M\u00e3 s\u1ed1 s\u1ed1 ch\u1ec9 ti\u00eau 261<\/strong> (Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n) kh\u00f4ng \u0111\u00fang v\u1edbi d\u01b0 c\u00f3 t\u00e0i kho\u1ea3n 331.<\/strong><\/h4>\n
Bi\u1ec3u hi\u1ec7n:<\/strong> M\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau 251, 261 tr\u00ean B01\/BCTC kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 TK 331 ho\u1eb7c \u0111\u00e3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p nh\u01b0ng TK 331 v\u1eabn c\u00f2n s\u1ed1 d\u01b0.<\/p>\n
Nguy\u00ean nh\u00e2n:<\/strong> Do \u0111ang xem b\u1ea3ng c\u00e2n \u0111\u1ed1i m\u1eabu h\u01b0\u1edbng d\u1eabn n\u00ean kh\u00f4ng nh\u00ecn \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 2 b\u00ean t\u00e0i kho\u1ea3n 331<\/p>\n
\n
Ch\u1ee9ng t\u1eeb thanh to\u00e1n ch\u1ecdn kh\u00e1c nh\u00e0 cung c\u1ea5p<\/strong>\u00a0n\u00ean c\u00f4ng n\u1ee3 kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb.<\/li>\n<\/ul>\nGi\u1ea3i ph\u00e1p: Xem chi ti\u1ebft c\u00e1ch x\u1eed l\u00fd t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
2.4. M\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau 257 + M\u00e3 s\u1ed1 s\u1ed1 ch\u1ec9 ti\u00eau 256<\/strong> (C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c) kh\u00f4ng \u0111\u00fang v\u1edbi d\u01b0 c\u00f3 t\u00e0i kho\u1ea3n 137, 138, 338, 348.<\/strong><\/h4>\n
Bi\u1ec3u hi\u1ec7n:<\/strong> M\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau 257<\/strong> (C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c) v\u00e0 M\u00e3 s\u1ed1 s\u1ed1 ch\u1ec9 ti\u00eau 156\u00a0<\/strong>(C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c) kh\u00f4ng b\u1eb1ng s\u00f4\u0301 d\u01b0\u00a0C\u00f3<\/strong> c\u00e1c TK 137, 138, 332, 333, 334, 338, 348 (chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u00ed l\u1ec7 ph\u00ed).<\/p>\n
Nguy\u00ean nh\u00e2n: <\/strong>Do \u0111ang xem b\u1ea3ng c\u00e2n \u0111\u1ed1i m\u1eabu h\u01b0\u1edbng d\u1eabn n\u00ean kh\u00f4ng nh\u00ecn \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 2 b\u00ean t\u00e0i kho\u1ea3n 137, 138, 338, 348.<\/p>\n
\n
Ch\u1ee9ng t\u1eeb ghi nh\u1eadn kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ch\u1ecdn kh\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng\/kho\u1ea3n ph\u00ed<\/strong>, n\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng b\u00f9 tr\u1eeb \u0111\u01b0\u1ee3c.<\/li>\n<\/ul>\nGi\u1ea3i ph\u00e1p:<\/strong> Xem chi ti\u1ebft c\u00e1ch x\u1eed l\u00fd t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\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 ch\u1ec9 ti\u00eau ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 tr\u00ean b\u00e1o c\u00e1o B01\/BCTC: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang v\u1edbi b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t\u00a0sinh. 2 C\u00e1ch x\u1eed l\u00fd 2.1. M\u00e3 s\u1ed1…<\/p>\n","protected":false},"author":75,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1079],"ht-kb-tag":[],"class_list":["post-56665","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b01-bctc-bao-cao-tinh-tinh-tai-chinh"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/56665","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\/75"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/56665\/revisions"}],"predecessor-version":[{"id":56695,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/56665\/revisions\/56695"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=56665"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=56665"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=56665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}