{"id":58371,"date":"2026-09-10T17:07:25","date_gmt":"2026-09-10T10:07:25","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=58371"},"modified":"2026-09-11T10:06:13","modified_gmt":"2026-09-11T03:06:13","slug":"cac-cong-viec-can-thuc-hien-truoc-khi-hop-nhat-sap-nhap","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/cac-cong-viec-can-thuc-hien-truoc-khi-hop-nhat-sap-nhap\/","title":{"rendered":"C\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp"},"content":{"rendered":"<h3 id=\"1-tong-quan\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb\u00a0<strong>c\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb tr\u01b0\u1eddng h\u1ecdc<\/strong>, g\u1ed3m ki\u1ec3m k\u00ea, \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u v\u00e0 l\u1eadp\u00a0<strong>b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/strong> cho k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng tr\u00ean Mimosa 2025.<\/p>\n<p>N\u1ed9i dung \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/cong-van-1010-btc-qlkt-v-v-huong-dan-cong-tac-ke-toan-khi-to-chuc-thuc-hien-sap-xep-tinh-gon-to-chuc-bo-may\/\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 1010\/BTC-QLKT<\/a><a href=\"https:\/\/helpmimosaonline.misa.vn\/kb\/cong-van-1010-btc-qlkt-v-v-huong-dan-cong-tac-ke-toan-khi-to-chuc-thuc-hien-sap-xep-tinh-gon-to-chuc-bo-may\/\" target=\"_blank\" rel=\"noopener\">\u00a0<\/a>v\u00e0\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/cong-van-6196-btc-qlkt-v-v-huong-dan-bo-sung-cong-van-so-1010-btc-qlkt-ve-cong-viec-ke-toan-khi-thuc-hien-sap-xep-tinh-gon-to-chuc-bo-may\/\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 6196\/BTC-QLKT<\/a>\u00a0v\u00e0\u00a0<strong>C\u00f4ng v\u0103n s\u1ed1 1720\/BTC-KTN.<\/strong><\/p>\n<h3 id=\"2-cac-cong-viec-can-thuc-hien\"><strong>2. C\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<h4 id=\"2-1-xac-dinh-ky-ke-toan-cuoi-cung\"><b>2.1. X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng<\/b><\/h4>\n<p>\u0110\u01a1n v\u1ecb c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp ho\u1eb7c k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u00e0y k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng v\u00e0 k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng. K\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb \u0111\u1ea7u n\u0103m ho\u1eb7c \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y \u0111\u01a1n v\u1ecb ch\u00ednh th\u1ee9c h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u01a1n v\u1ecb ho\u00e0n thi\u1ec7n s\u1ed1 li\u1ec7u, l\u1eadp b\u00e1o c\u00e1o v\u00e0 th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n tr\u00ean Mimosa 2025.<\/p>\n<h4 id=\"2-2-kiem-ke-tien-mat\"><b>2.2. Ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t<\/b><\/h4>\n<ul>\n<li>\u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf \u0111ang c\u00f3 t\u1ea1i qu\u1ef9 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ch\u00eanh l\u1ec7ch, \u0111\u01a1n v\u1ecb c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, th\u1ef1c hi\u1ec7n x\u1eed l\u00fd v\u00e0 l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9 l\u00e0m c\u01a1 s\u1edf b\u00e0n giao.<\/li>\n<li>Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t tr\u00ean ph\u1ea7n m\u1ec1m theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/dap-ung-in-so-s14-h-bang-kiem-ke-tien-mat-trong-quy-theo-che-do-ke-toan-moi\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<h4 id=\"2-3-doi-chieu-tien-gui\"><b>2.3. \u0110\u1ed1i chi\u1ebfu ti\u1ec1n g\u1eedi<\/b><\/h4>\n<ul>\n<li>\u0110\u01a1n v\u1ecb r\u00e0 so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng<\/li>\n<li>N\u1ed9i dung \u0111\u1ed1i chi\u1ebfu bao g\u1ed3m c\u00e1c kho\u1ea3n thu, chi ch\u01b0a h\u1ea1ch to\u00e1n, kho\u1ea3n ch\u01b0a b\u00e1o C\u00f3, ch\u01b0a b\u00e1o N\u1ee3, ph\u00ed giao d\u1ecbch v\u00e0 c\u00e1c giao d\u1ecbch \u0111ang ch\u1edd x\u1eed l\u00fd.<\/li>\n<li>Sau khi \u0111\u1ed1i chi\u1ebfu, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi.<\/li>\n<\/ul>\n<p><strong data-start=\"1706\" data-end=\"1716\">L\u01b0u \u00fd:<\/strong>\u00a0Th\u1ee7 t\u1ee5c t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u00f3ng t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh c\u1ee7a Kho b\u1ea1c v\u00e0 ng\u00e2n h\u00e0ng.<\/p>\n<h4 id=\"2-4-kiem-ke-vat-tu-hang-hoa\"><b>2.4. Ki\u1ec3m k\u00ea v\u1eadt t\u01b0, h\u00e0ng h\u00f3a<\/b><\/h4>\n<ul>\n<li>\u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf to\u00e0n b\u1ed9 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111ang qu\u1ea3n l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0n giao.<\/li>\n<li>K\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb v\u00e0 t\u00ecnh tr\u1ea1ng \u0111ang theo d\u00f5i tr\u00ean Mimosa 2025. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1eeba, thi\u1ebfu, h\u01b0 h\u1ecfng ho\u1eb7c m\u1ea5t m\u00e1t, \u0111\u01a1n v\u1ecb c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, x\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u00e0 c\u1eadp nh\u1eadt v\u00e0o h\u1ed3 s\u01a1 b\u00e0n giao.<\/li>\n<\/ul>\n<h4 id=\"2-5-kiem-ke-tai-san-co-dinh-cong-cu-dung-cu\"><b>2.5. Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/b><\/h4>\n<p>\u0110\u01a1n v\u1ecb r\u00e0 so\u00e1t danh s\u00e1ch t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111ang qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf theo t\u1eebng t\u00e0i s\u1ea3n. N\u1ed9i dung ki\u1ec3m k\u00ea bao g\u1ed3m t\u00ean t\u00e0i s\u1ea3n, m\u00e3 t\u00e0i s\u1ea3n, b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, nguy\u00ean gi\u00e1, hao m\u00f2n l\u0169y k\u1ebf, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n. Sau khi ki\u1ec3m k\u00ea, \u0111\u01a1n v\u1ecb l\u1eadp bi\u00ean b\u1ea3n v\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 chuy\u1ec3n giao cho \u0111\u01a1n v\u1ecb ti\u1ebfp nh\u1eadn.<\/p>\n<ul>\n<li>Theo d\u00f5i TSC\u0110, CCDC tr\u00ean MISA QLTS tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/qltshelp.misa.vn\/knowledge-base\/huong-dan-cac-buoc-thuc-hien-sap-nhap-tai-san-cong-cu-dung-cu-giua-cac-don-vi\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<li>Theo d\u00f5i TSC\u0110, CCDC tr\u1ef1c ti\u1ebfp tr\u00ean Mimosa 2025.<\/li>\n<li>Theo d\u00f5i TSC\u0110, CCDC b\u00ean ngo\u00e0i (excel ho\u1eb7c ph\u1ea7n m\u1ec1m kh\u00e1c kh\u00f4ng ph\u1ea3i c\u1ee7a MISA).<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd quan tr\u1ecdng:<\/strong>\u00a0Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, vi\u1ec7c t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u1ec9 \u0111\u01b0\u1ee3c th\u01b0\u1ee3c hi\u1ec7n m\u1ed7i n\u0103m duy nh\u1ea5t m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i n\u0103m (ng\u00e0y 31\/12). Do v\u1eady, khi b\u00e0n giao t\u00e0i s\u1ea3n \u0111\u1ec3 s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb,\u00a0<strong>\u0111\u01a1n v\u1ecb b\u00e0n giao t\u00e0i s\u1ea3n kh\u00f4ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n cho t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0n giao<\/strong>, m\u00e0 ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n\u00a0<strong>tr\u00edch kh\u1ea5u hao TSC\u0110<\/strong>\u00a0(n\u1ebfu c\u00f3) ho\u1eb7c\u00a0<strong>ph\u00e2n b\u1ed5 CCDC<\/strong>\u00a0t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m s\u00e1p nh\u1eadp. Vi\u1ec7c\u00a0<strong>t\u00ednh hao m\u00f2n<\/strong>\u00a0cho t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd do \u0111\u01a1n v\u1ecb ti\u1ebfp nh\u1eadn th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i n\u0103m (ng\u00e0y 31\/12) cho nh\u1eefng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e0n giao.<\/p>\n<h4 id=\"2-6-xac-nhan-cong-no-phai-thu-va-phai-tra\"><b>2.6. X\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3<\/b><\/h4>\n<ul>\n<li>\u0110\u01a1n v\u1ecb r\u00e0 so\u00e1t to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 \u0111ang \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean Mimosa 2025. Th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 v\u1edbi kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p, ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u01a1n v\u1ecb li\u00ean quan v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c.<\/li>\n<li>K\u1ebft qu\u1ea3 x\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p th\u00e0nh h\u1ed3 s\u01a1 c\u00f4ng n\u1ee3 \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c b\u00e0n giao.<\/li>\n<\/ul>\n<p>B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i thu <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tong-hop-cong-no-phai-thu\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p>B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tong-hop-cong-no-phai-tra\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<h4 id=\"2-7-lap-va-nop-bao-cao-tai-chinh-bao-cao-quyet-toan-cuoi-ky\" class=\"PDq2pG_selectionAnchorContainer\" data-start=\"2957\" data-end=\"3025\"><span role=\"text\"><strong data-start=\"2962\" data-end=\"3025\">2.7. L\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n cu\u1ed1i k\u1ef3<\/strong><\/span><\/h4>\n<p data-start=\"3027\" data-end=\"3466\">\u0110\u01a1n v\u1ecb l\u1eadp\u00a0<strong data-start=\"3169\" data-end=\"3239\">b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu Kho b\u1ea1c,\u00a0<\/strong><strong data-start=\"3169\" data-end=\"3239\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n\u00a0<\/strong>cho k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng.<\/p>\n<p data-start=\"3468\" data-end=\"3714\">\u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n k\u1ebft xu\u1ea5t v\u00e0 n\u1ed9p b\u00e1o c\u00e1o cho<strong data-start=\"3513\" data-end=\"3587\">\u00a0Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc\u00a0<\/strong>v\u00e0<strong data-start=\"3513\" data-end=\"3587\">\u00a0c\u01a1 quan Thu\u1ebf<\/strong>\u00a0(n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh.<\/p>\n<p data-start=\"3468\" data-end=\"3714\"><strong data-start=\"2611\" data-end=\"2621\">L\u01b0u \u00fd:<\/strong> Khi l\u1eadp BCTC tr\u00ean Mimosa 2025 \u0111\u1ec3 n\u1ed9p, anh\/ch\u1ecb ch\u1ecdn <strong data-start=\"2675\" data-end=\"2701\">k\u1ef3 b\u00e1o c\u00e1o c\u1ea3 n\u0103m 2026<\/strong>, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp trong n\u0103m.<\/p>\n<ul data-start=\"3716\" data-end=\"3863\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-section-id=\"15a85x\" data-start=\"3716\" data-end=\"3755\"><span class=\"contents\" data-content-reference-start=\"3718\" data-content-reference-end=\"3898\"><span class=\"entity-underline hover:entity-accent group inline cursor-pointer align-baseline whitespace-nowrap\" tabindex=\"0\" role=\"button\"><span class=\"group-hover:entity-accent whitespace-normal\">N\u1ed9p b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu\u00a0<strong>m\u1eabu s\u1ed1 01a, 02a<\/strong>\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-de-nop-bao-cao-doi-chieu-kho-bac-mau-so-20a-mau-so-20c-tu-phan-mem-len-he-thong-dvc\/\" target=\"_blank\" rel=\"noopener\"><span class=\"group-hover:entity-accent\">t\u1ea1i \u0111\u00e2y\u00a0<\/span><\/a><span class=\"group-hover:entity-accent\">v\u00e0\u00a0<strong>m\u1eabu s\u1ed1 06\u00a0<\/strong><\/span><span class=\"group-hover:entity-accent\"><a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khi-lap-ho-so-kho-bac-dien-tu-mau-so-06-bang-xac-nhan-so-du-tai-khoan-tien-gui-tai-kbnn-khong-hien-thi-tai-khoan-kho-bac-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/span><\/span><\/span><\/li>\n<li data-section-id=\"lyf7sl\" data-start=\"3756\" data-end=\"3795\"><span class=\"contents\" data-content-reference-start=\"3901\" data-content-reference-end=\"4006\"><span class=\"entity-underline hover:entity-accent group inline cursor-pointer align-baseline whitespace-nowrap\" tabindex=\"0\" role=\"button\"><span class=\"group-hover:entity-accent whitespace-normal\">N\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan Thu\u1ebf (n\u1ebfu c\u00f3)\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/xuat-khau-xml-nop-bao-cao-cho-co-quan-thue\/\" target=\"_blank\" rel=\"noopener\"><span class=\"group-hover:entity-accent\">t\u1ea1i \u0111\u00e2y.<\/span><\/a><\/span><\/span><\/span><\/li>\n<li data-section-id=\"wlg39x\" data-start=\"3796\" data-end=\"3835\"><span class=\"contents\" data-content-reference-start=\"4009\" data-content-reference-end=\"4104\"><span class=\"entity-underline hover:entity-accent group inline cursor-pointer align-baseline whitespace-nowrap\" tabindex=\"0\" role=\"button\"><span class=\"group-hover:entity-accent whitespace-normal\">N\u1ed9p b\u00e1o c\u00e1o cho Kho b\u1ea1c tr\u00ean T\u1ed5ng k\u1ebf to\u00e1n\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/xuat-khau-bao-cao-gui-kho-bac-nha-nuoc\/\" target=\"_blank\" rel=\"noopener\"><span class=\"group-hover:entity-accent\">t\u1ea1i \u0111\u00e2y.<\/span><\/a><\/span><\/span><\/span><\/li>\n<\/ul>\n<h4 id=\"2-8-in-so-sach-bao-cao-va-luu-tru-tai-don-vi\"><strong>2.8. In s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o v\u00e0 l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb<\/strong><\/h4>\n<ul data-start=\"3716\" data-end=\"3863\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-section-id=\"wlg39x\" data-start=\"3796\" data-end=\"3835\">Th\u1ef1c hi\u1ec7n in b\u00e1o c\u00e1o \u0111\u1ec3 l\u01b0u tr\u1eef sau khi \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/huong-dan-in-bao-cao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<li data-section-id=\"wlg39x\" data-start=\"3796\" data-end=\"3835\">Xu\u1ea5t kh\u1ea9u b\u00e1o c\u00e1o ra PDF ho\u1eb7c Excel l\u01b0u \u1edf m\u00e1y t\u00ednh theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-de-xuat-khau-bao-cao-chung-tu-ra-excel\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<h4 id=\"2-9-sao-luu-va-luu-tru-du-lieu-chuan\"><strong>2.9. Sao l\u01b0u d\u1eef li\u1ec7u chu\u1ea9n<\/strong><\/h4>\n<p>Sau khi \u0111\u01b0\u1ee3c KBNN ch\u1ea5p nh\u1eadn th\u00e0nh c\u00f4ng BCTC tr\u00ean T\u1ed5ng k\u1ebf to\u00e1n (TKT). Anh ch\u1ecb sao l\u01b0u d\u1eef li\u1ec7u theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/sao-luu-du-lieu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.\u00a0<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>Anh ch\u1ecb th\u1ef1c hi\u1ec7n sao l\u01b0u d\u1eef li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m sau khi \u0111\u01b0\u1ee3c KBNN ch\u1ea5p nh\u1eadn th\u00e0nh c\u00f4ng b\u00e1o c\u00e1o tr\u00ean T\u1ed5ng k\u1ebf to\u00e1n (TKT)<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb\u00a0c\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb tr\u01b0\u1eddng h\u1ecdc, g\u1ed3m ki\u1ec3m k\u00ea, \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u v\u00e0 l\u1eadp\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n cho k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng tr\u00ean Mimosa&#8230;<\/p>\n","protected":false},"author":61,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[977],"ht-kb-tag":[],"class_list":["post-58371","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-chung"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58371","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\/61"}],"version-history":[{"count":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58371\/revisions"}],"predecessor-version":[{"id":58373,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58371\/revisions\/58373"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=58371"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=58371"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=58371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}