{"id":58137,"date":"2026-08-28T10:28:52","date_gmt":"2026-08-28T03:28:52","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=58137"},"modified":"2026-08-28T10:30:36","modified_gmt":"2026-08-28T03:30:36","slug":"lam-the-nao-khi-kiem-tra-bao-cao-tai-chinh-bao-gia-tri-nam-nay-nam-truoc-cua-chi-tieu-thuoc-muc-iv-tren-b04-bctc-va-gia-tri-nam-nay-nam-truoc-cua-chi-tieu-tren-b02-bctc-phai-bang-nhau","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-khi-kiem-tra-bao-cao-tai-chinh-bao-gia-tri-nam-nay-nam-truoc-cua-chi-tieu-thuoc-muc-iv-tren-b04-bctc-va-gia-tri-nam-nay-nam-truoc-cua-chi-tieu-tren-b02-bctc-phai-bang-nhau\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1o &#8221; Gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [&#8230; thu\u1ed9c m\u1ee5c IV] tr\u00ean B04\/BCTC v\u00e0 gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau &#8230; tr\u00ean B02\/BCTC ph\u1ea3i b\u1eb1ng nhau&#8221;?"},"content":{"rendered":"<h3>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 sau khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 nh\u1ea5n ki\u1ec3m tra s\u1ed1 li\u1ec7u theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/kiem-tra-bao-cao-tai-chinh-khi-lap-bao-cao-theo-dung-che-do-ke-toan-thong-tu-24-2024-tt-btc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o nh\u01b0 sau:\u00a0<\/p>\n<p>1. Gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [T\u1ed5ng c\u1ed9ng thu\u1ed9c M\u1ee5c IV.1] tr\u00ean B04\/BCTC v\u00e0 gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [411 &#8211; Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p] tr\u00ean B02\/BCTC ph\u1ea3i b\u1eb1ng nhau<\/p>\n<p>2. Gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [T\u1ed5ng c\u1ed9ng thu\u1ed9c M\u1ee5c IV.4] tr\u00ean B04\/BCTC v\u00e0 Gi\u00e1 tr\u1ecb n\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [414 &#8211; Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p] tr\u00ean B02\/BCTC ph\u1ea3i b\u1eb1ng nhau<\/p>\n<p>3. Gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [T\u1ed5ng c\u1ed9ng thu\u1ed9c M\u1ee5c IV.6] tr\u00ean B04\/BCTC v\u00e0 gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [416 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5] tr\u00ean B02\/BCTC ph\u1ea3i b\u1eb1ng nhau<\/p>\n<p>4. Gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [T\u1ed5ng c\u1ed9ng thu\u1ed9c M\u1ee5c IV.8] tr\u00ean B04\/BCTC v\u00e0 gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [451 &#8211; Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7] tr\u00ean B02\/BCTC ph\u1ea3i b\u1eb1ng nhau<\/p>\n<p>5. Gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [T\u1ed5ng c\u1ed9ng thu\u1ed9c M\u1ee5c IV.10] tr\u00ean B04\/BCTC v\u00e0 gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [453 &#8211; Chi ph\u00ed t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng] tr\u00ean B02\/BCTC ph\u1ea3i b\u1eb1ng nhau<\/p>\n<p>6. Gi\u00e1 tr\u1ecb n\u0103m tr\u01b0\u1edbc\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [T\u1ed5ng c\u1ed9ng thu\u1ed9c M\u1ee5c IV.10] tr\u00ean B04\/BCTC v\u00e0 gi\u00e1 tr\u1ecb n\u0103m tr\u01b0\u1edbc\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [453 &#8211; Chi ph\u00ed t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng] tr\u00ean B02\/BCTC ph\u1ea3i b\u1eb1ng nhau<\/p>\n<p>7. Gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [T\u1ed5ng c\u1ed9ng thu\u1ed9c M\u1ee5c IV.13] tr\u00ean B04\/BCTC v\u00e0 gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [456 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5] tr\u00ean B02\/BCTC ph\u1ea3i b\u1eb1ng nhau<\/p>\n<p>9. Gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [T\u1ed5ng c\u1ed9ng thu\u1ed9c M\u1ee5c IV.14] tr\u00ean B04\/BCTC v\u00e0 gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [457 &#8211; Chi ph\u00ed kh\u00e1c] tr\u00ean B02\/BCTC ph\u1ea3i b\u1eb1ng nhau<\/p>\n<p>10. Gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [T\u1ed5ng c\u1ed9ng thu\u1ed9c M\u1ee5c IV.16] tr\u00ean B04\/BCTC v\u00e0 gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [460 &#8211; Chi ph\u00ed thu\u1ebf TNDN] tr\u00ean B02\/BCTC ph\u1ea3i b\u1eb1ng nhau<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58139 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-363.png\" alt=\"\" width=\"649\" height=\"439\" srcset=\"\/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-363.png 649w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-363-300x203.png 300w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-363-50x34.png 50w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-363-60x41.png 60w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-363-100x68.png 100w\" sizes=\"auto, (max-width: 649px) 100vw, 649px\" \/><\/p>\n<h3>2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<h4>2.1. Nguy\u00ean nh\u00e2n<\/h4>\n<p>L\u1ed7i th\u01b0\u1eddng x\u1ea3y ra do:<\/p>\n<ul>\n<li>Khi l\u1eadp\u00a0<strong>B02\/BCTC<\/strong>, \u0111\u01a1n v\u1ecb ch\u01b0a ch\u1ecdn\u00a0<strong>Ngu\u1ed3n: T\u1ed5ng h\u1ee3p<\/strong>\u00a0m\u00e0 ch\u1ecdn ngu\u1ed3n chi ti\u1ebft.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58141 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-367.png\" alt=\"\" width=\"599\" height=\"405\" srcset=\"\/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-367.png 599w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-367-300x203.png 300w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-367-50x34.png 50w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-367-60x41.png 60w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-367-100x68.png 100w\" sizes=\"auto, (max-width: 599px) 100vw, 599px\" \/><\/p>\n<ul>\n<li>S\u1ed1 li\u1ec7u\u00a0<strong>n\u0103m tr\u01b0\u1edbc<\/strong>\u00a0tr\u00ean B02\/BCTC v\u00e0 B04\/BCTC ch\u01b0a \u0111\u01b0\u1ee3c nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c ch\u01b0a kh\u1edbp nhau.<\/li>\n<\/ul>\n<h4>2.2. Gi\u1ea3i ph\u00e1p<\/h4>\n<p>Th\u1ef1c hi\u1ec7n l\u1eadp l\u1ea1i\u00a0<strong>B02\/BCTC v\u1edbi Ngu\u1ed3n: T\u1ed5ng h\u1ee3p<\/strong>\u00a0v\u00e0 ki\u1ec3m tra, b\u1ed5 sung s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc tr\u00ean c\u00e1c b\u00e1o c\u00e1o.<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0<strong>L\u1eadp b\u00e1o c\u00e1o\\L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38775 size-full\" src=\"https:\/\/helpmimosa.misa.vn\/2025\/wp-content\/uploads\/2025\/06\/10-bctc-1.png\" sizes=\"auto, (max-width: 952px) 100vw, 952px\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/10-bctc-1.png 952w, \/2025\/wp-content\/uploads\/2025\/06\/10-bctc-1-300x202.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/10-bctc-1-768x517.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/10-bctc-1-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/10-bctc-1-60x40.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/10-bctc-1-100x67.png 100w\" alt=\"\" width=\"952\" height=\"641\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Khai b\u00e1o Tham s\u1ed1 b\u00e1o c\u00e1o:<\/p>\n<ul>\n<li>Ch\u1ecdn\u00a0<strong>K\u1ef3 b\u00e1o c\u00e1o<\/strong>,\u00a0<strong>N\u0103m<\/strong>,\u00a0<strong>Ch\u01b0\u01a1ng\u00a0<\/strong>(V\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec1u ch\u01b0\u01a1ng th\u00ec ch\u1ecdn ch\u01b0\u01a1ng ch\u00ednh).<\/li>\n<li>Ch\u1ecdn l\u1ea7n l\u01b0\u1ee3t\u00a0<strong>B\u00e1o c\u00e1o\u00a0<\/strong>c\u1ea7n l\u1eadp:\u00a0\n<ul style=\"list-style-type: disc;\">\n<li><strong>B01\/BCTC<\/strong>: B\u00e1o c\u00e1o ti\u0300nh hi\u0300nh t\u00e0i ch\u00ednh<\/li>\n<li><strong>B02\/BCTC<\/strong>: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/li>\n<li><strong>B03\/BCTC<\/strong>: B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u00a0<\/li>\n<li><strong>B04\/BCTC:<\/strong>\u00a0Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<li><strong>B05\/BCTC<\/strong>: B\u00e1o c\u00e1o v\u1ec1 nh\u1eefng thay \u0111\u1ed5i trong t\u00e0i s\u1ea3n thu\u1ea7n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>L\u01b0u \u00fd:<\/strong> B\u00e1o c\u00e1o n\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp anh\/ch\u1ecb b\u1ecf qua.<\/p>\n<ul>\n<li>Ri\u00eang b\u00e1o c\u00e1o B02\/BCTC anh\/ch\u1ecb ch\u1ecdn th\u00eam tham s\u1ed1\u00a0<strong>Ngu\u1ed3n<\/strong>, ch\u1ecdn T\u1ed5ng h\u1ee3p.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58145 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-369.png\" alt=\"\" width=\"467\" height=\"262\" srcset=\"\/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-369.png 467w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-369-300x168.png 300w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-369-50x28.png 50w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-369-60x34.png 60w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-28-369-100x56.png 100w\" sizes=\"auto, (max-width: 467px) 100vw, 467px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ki\u1ec3m tra s\u1ed1 li\u1ec7u, nh\u1eadp s\u1ed1 li\u1ec7u c\u1ed9t n\u0103m tr\u01b0\u1edbc cho c\u00e1c b\u00e1o c\u00e1o B02\/BCTC, B03\/BCTC, m\u1ee5c IV, V tr\u00ean B04\/BCTC.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong> v\u00e0 ki\u1ec3m tra l\u1ea1i.\u00a0<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong>\u00a0Sau khi \u0111\u00e3 l\u1eadp b\u00e1o c\u00e1o theo\u00a0<strong>Ngu\u1ed3n: T\u1ed5ng h\u1ee3p<\/strong>, n\u1ebfu ph\u1ea7n m\u1ec1m v\u1eabn c\u1ea3nh b\u00e1o l\u1ec7ch\u00a0<strong>gi\u00e1 tr\u1ecb n\u0103m tr\u01b0\u1edbc<\/strong>, anh\/ch\u1ecb ki\u1ec3m tra l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean\u00a0<strong>B02\/BCTC v\u00e0 B04\/BCTC<\/strong> theo n\u1ed9i dung c\u1ea3nh b\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u ch\u01b0a kh\u1edbp, th\u1ef1c hi\u1ec7n nh\u1eadp ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hai ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean 2 b\u00e1o c\u00e1o c\u00f3 gi\u00e1 tr\u1ecb b\u1eb1ng nhau.<\/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 sau khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 nh\u1ea5n ki\u1ec3m tra s\u1ed1 li\u1ec7u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o nh\u01b0 sau:\u00a0 1. Gi\u00e1 tr\u1ecb n\u0103m nay\/n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [T\u1ed5ng c\u1ed9ng&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[983],"ht-kb-tag":[],"class_list":["post-58137","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-mua-quyet-toan"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58137","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\/58137\/revisions"}],"predecessor-version":[{"id":58147,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58137\/revisions\/58147"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=58137"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=58137"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=58137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}