{"id":57943,"date":"2026-08-21T15:59:37","date_gmt":"2026-08-21T08:59:37","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=57943"},"modified":"2026-08-21T16:02:29","modified_gmt":"2026-08-21T09:02:29","slug":"cac-buoc-de-hoan-thien-bao-cao-tai-chinh-bao-cao-quyet-toan","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/cac-buoc-de-hoan-thien-bao-cao-tai-chinh-bao-cao-quyet-toan\/","title":{"rendered":"C\u00e1c b\u01b0\u1edbc \u0111\u1ec3 ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1c b\u01b0\u1edbc ho\u00e0n thi\u1ec7n s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n; \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi n\u1ed9p l\u00ean Kho b\u1ea1c, c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n, c\u1ea7n nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 t\u0103ng, gi\u1ea3m, \u0111\u00e1nh gi\u00e1 l\u1ea1i, hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu c\u00f3).<\/p>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<h4>B\u01b0\u1edbc 1: Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1 01a v\u00e0 02a, m\u1eabu s\u1ed1 06 \u0111\u1ea3m b\u1ea3o \u0111\u00fang, kh\u1edbp v\u1edbi kho b\u1ea1c.<\/h4>\n<p>V\u00e0o B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu\\ Xem c\u00e1c b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu 01a, 02a, m\u1eabu s\u1ed1 06 v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a kho b\u1ea1c.<\/p>\n<p>N\u1ebfu b\u00e1o c\u00e1o ch\u01b0a \u0111\u00fang anh\/chi x\u00e1c \u0111\u1ecbnh b\u00e1o c\u00e1o sai, c\u1ed9t sai v\u00e0 ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-khi-xem-bao-cao-doi-chieu-thay-so-lieu-khong-dung\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<h4>B\u01b0\u1edbc 2: Ki\u1ec3m tra b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/s05-h-bang-can-doi-phat-sinh-so-lieu-chua-dung-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/h4>\n<h4>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/xac-dinh-ket-qua-hoat-dong\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/h4>\n<h4>B\u01b0\u1edbc 4: L\u1eadp v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/h4>\n<p>Th\u00f4ng th\u01b0\u1eddng b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu \u0111\u00fang th\u00ec b\u00e1o c\u00e1o quy\u1ebft to\u00e1n s\u1ebd \u0111\u00fang, b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh \u0111\u00fang th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd \u0111\u00fang theo.<\/p>\n<p><strong>1. B\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/strong><\/p>\n<p>Anh\/ch\u1ecb v\u00e0o B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ki\u1ec3m tra c\u00e1c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n nh\u01b0 B01\/BCQT, ph\u1ee5 bi\u1ec3u F01-01 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf.\u00a0<\/p>\n<p>N\u1ebfu s\u1ed1 li\u1ec7u ch\u01b0a \u0111\u00fang anh\/ch\u1ecb x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau sai v\u00e0 l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/bao-cao-quyet-toan-2\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n<p>Anh\/ch\u1ecb l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<h4><strong>B\u01b0\u1edbc 5: N\u1ed9p b\u00e1o c\u00e1o<\/strong><\/h4>\n<p>N\u1ed9p b\u00e1o c\u00e1o cho kho b\u1ea1c anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/xuat-khau-bao-cao-gui-kho-bac-nha-nuoc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p>N\u1ed9p b\u00e1o c\u00e1o cho c\u1ea5p tr\u00ean anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/nop-bao-cao-len-don-vi-cap-tren\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p>N\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/xuat-khau-xml-nop-bao-cao-cho-co-quan-thue\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1c b\u01b0\u1edbc ho\u00e0n thi\u1ec7n s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n; \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi n\u1ed9p l\u00ean Kho b\u1ea1c, c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1031],"ht-kb-tag":[],"class_list":["post-57943","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\/57943","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":2,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/57943\/revisions"}],"predecessor-version":[{"id":57947,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/57943\/revisions\/57947"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=57943"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=57943"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=57943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}