{"id":58383,"date":"2026-09-10T23:57:00","date_gmt":"2026-09-10T16:57:00","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=58383"},"modified":"2026-09-16T11:55:56","modified_gmt":"2026-09-16T04:55:56","slug":"huong-dan-hach-toan-nhan-ban-giao-so-lieu-ke-toan-sau-sap-nhap","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/huong-dan-hach-toan-nhan-ban-giao-so-lieu-ke-toan-sau-sap-nhap\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n nh\u1eadn b\u00e0n giao s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sau s\u00e1p nh\u1eadp"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao th\u1ef1c hi\u1ec7n nh\u1eadp d\u1eef li\u1ec7u do s\u00e1p nh\u1eadp, h\u1ea1ch to\u00e1n s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb d\u1eebng ho\u1ea1t \u0111\u1ed9ng sau s\u00e1p nh\u1eadp, bao g\u1ed3m s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c b\u00e0n giao, s\u1ed1 \u0111\u00e3 chi v\u00e0 s\u1ed1 li\u1ec7u ti\u1ec1n, t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, ngu\u1ed3n v\u1ed1n \u0111\u01b0\u1ee3c b\u00e0n giao. S\u1ed1 li\u1ec7u sau khi h\u1ea1ch to\u00e1n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u01a1n v\u1ecb l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/p>\n<p>T\u1ed5ng quan c\u00e1c c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n sau s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/p>\n<p>L\u01b0u \u00fd: Anh ch\u1ecb tham kh\u1ea3o th\u00eam c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan ch\u1ee7 qu\u1ea3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>N\u1ed9i dung \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <strong>C\u00f4ng v\u0103n s\u1ed1 1010\/BTC-QLKT v\u00e0 C\u00f4ng v\u0103n s\u1ed1 6196\/BTC-QLKT, C\u00f4ng v\u0103n s\u1ed1 1720\/BTC-KTN, C\u00f4ng v\u0103n s\u1ed1 13316\/BTC-NSNN, C\u00f4ng v\u0103n s\u1ed1 6003\/KBNN-KTNN.<\/strong><\/p>\n<h4>2.1. V\u1ec1 B\u00e1o c\u00e1o Quy\u1ebft to\u00e1n (BCQT):<\/h4>\n<ul>\n<li><strong>C\u0103n c\u1ee9 CV 1720\/BTC-KTN:<\/strong> \u0110\u01a1n v\u1ecb m\u1edbi sau s\u1eafp x\u1ebfp l\u1eadp, t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng n\u0103m 2025 bao g\u1ed3m c\u1ea3 ph\u1ea7n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc s\u1eafp x\u1ebfp \u0111\u00e3 ti\u1ebfp nh\u1eadn b\u00e0n giao (trong \u0111\u00f3 b\u00e1o c\u00e1o thuy\u1ebft minh r\u00f5 c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi ph\u1ea7n kinh ph\u00ed c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 ti\u1ebfp nh\u1eadn theo ph\u01b0\u01a1ng \u00e1n h\u1ee3p nh\u1ea5t, chia t\u00e1ch).<\/li>\n<li><strong>C\u0103n c\u1ee9 CV 13316\/BTC-NSNN:<\/strong> \u0110\u01a1n v\u1ecb ti\u1ebfp nh\u1eadn t\u1ed5ng h\u1ee3p d\u1ef1 to\u00e1n thu, chi ng\u00e2n s\u00e1ch n\u0103m 2026 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc s\u1eafp x\u1ebfp (d\u1ef1 to\u00e1n c\u1ea3 n\u0103m 2026, kinh ph\u00ed \u0111\u00e3 chi, d\u1ef1 to\u00e1n c\u00f2n l\u1ea1i), g\u1eedi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2026 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2025.<\/li>\n<\/ul>\n<p>=&gt; Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 s\u1ed1 li\u1ec7u d\u1ef1 to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb d\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi KBNN, \u0111\u01a1n v\u1ecb ti\u1ebfp nh\u1eadn th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n d\u1ef1 to\u00e1n tr\u00ean TK ngo\u1ea1i b\u1ea3ng 0082, bao g\u1ed3m d\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng, d\u1ef1 to\u00e1n ch\u01b0a s\u1eed d\u1ee5ng n\u0103m 2026 theo s\u1ed1 li\u1ec7u b\u00e0n giao.<\/p>\n<h4>2.2. V\u1ec1 B\u00e1o c\u00e1o T\u00e0i ch\u00ednh (BCTC):<\/h4>\n<ul>\n<li><strong>C\u0103n c\u1ee9 CV 6003\/KBNN-KTNN:<\/strong> \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m 2026 v\u00e0 c\u00f3 t\u00e0i s\u1ea3n, ngh\u0129a v\u1ee5 n\u1ee3 v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c b\u00e0n giao v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ed9c l\u1eadp (g\u1ecdi t\u1eaft l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 2): Doanh thu, chi ph\u00ed n\u0103m 2026 c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p, tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ed9c l\u1eadp (ch\u1ec9 t\u1ed5ng h\u1ee3p t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngu\u1ed3n v\u1ed1n).<\/li>\n<li><strong>L\u01b0u \u00fd:<\/strong> \u0110\u01a1n v\u1ecb nh\u00f3m 1, nh\u00f3m 2 trong <strong>CV 6003\/KBNN-KTNN<\/strong> kh\u00f4ng gi\u1ed1ng v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u00f3m 1,2,3,4 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <strong>Ngh\u1ecb \u0111\u1ecbnh 60\/2021\/N\u0110-CP.<\/strong> \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 2 theo <strong>c\u00f4ng v\u0103n 6003<\/strong> c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng, x\u00e3 ph\u1ed1i h\u1ee3p v\u1edbi KBNN khu v\u1ef1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb nh\u00f3m 2 (\u0111\u01a1n v\u1ecb d\u1eebng ho\u1ea1t \u0111\u1ed9ng).<\/li>\n<\/ul>\n<p>=&gt; Nh\u01b0 v\u1eady, \u0111\u01a1n v\u1ecb ti\u1ebfp nh\u1eadn ch\u1ec9 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngu\u1ed3n v\u1ed1n \u0111\u01b0\u1ee3c b\u00e0n giao <strong>(C\u00e1c TK \u0111\u1ea7u 1 \u0111\u1ebfn \u0111\u1ea7u 4 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh);<\/strong> kh\u00f4ng t\u1ed5ng h\u1ee3p doanh thu, chi ph\u00ed <strong>(C\u00e1c TK \u0111\u1ea7u 5 \u0111\u1ebfn \u0111\u1ea7u 9)<\/strong> ph\u00e1t sinh trong n\u0103m 2026 c\u1ee7a \u0111\u01a1n v\u1ecb d\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0o <strong>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> c\u1ee7a \u0111\u01a1n v\u1ecb ti\u1ebfp nh\u1eadn.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4>3.1. H\u1ea1ch to\u00e1n s\u1ed1 li\u1ec7u d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c b\u00e0n giao<\/h4>\n<p><strong>L\u01b0u \u00fd:<\/strong> S\u1ed1 li\u1ec7u n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u01a1n v\u1ecb \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n Kho b\u1ea1c, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng (BCQT) bao g\u1ed3m c\u1ea3 kinh ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00e3 d\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<h5>B\u01b0\u1edbc 1: H\u1ea1ch to\u00e1n s\u1ed1 d\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng, s\u1ed1 d\u1ef1 to\u00e1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 s\u1ed1 d\u1ef1 to\u00e1n gi\u1eef l\u1ea1i n\u0103m 2026<\/h5>\n<p><strong>1. H\u1ea1ch to\u00e1n s\u1ed1 d\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng:<\/strong><\/p>\n<ul>\n<li>Anh\/ch\u1ecb c\u0103n c\u1ee9 <strong>C\u1ed9t s\u1ed1 7 \u2013 D\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng<\/strong> tr\u00ean <strong>M\u1eabu s\u1ed1 26<\/strong> (k\u00fd hi\u1ec7u <strong>m\u1eabu s\u1ed1 01a<\/strong>), chi ti\u1ebft theo t\u1eebng ngu\u1ed3n ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb c\u0169, v\u1edbi s\u1ed1 li\u1ec7u <strong>t\u1eeb \u0111\u1ea7u n\u0103m 2026 \u0111\u1ebfn ng\u00e0y \u0111\u01a1n v\u1ecb d\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/strong> \u0111\u00e3 ch\u1ed1t \u0111\u1ed1i chi\u1ebfu v\u1edbi KBNN.<\/li>\n<li>V\u00e0o <strong>Kho b\u1ea1c\\Nh\u1eadn d\u1ef1 to\u00e1n<\/strong><\/li>\n<li><strong>H\u00ecnh th\u1ee9c nh\u1eadn d\u1ef1 to\u00e1n:<\/strong> Anh ch\u1ecb mu\u1ed1n l\u00ean <strong>c\u1ed9t 2 giao \u0111\u1ea7u n\u0103m tr\u00ean m\u1eabu s\u1ed1 01a<\/strong> th\u00ec t\u00edch <strong>\u0110\u1ea7u n\u0103m<\/strong>, n\u1ebfu c\u1ea7n l\u00ean <strong>c\u1ed9t 3 D\u1ef1 to\u00e1n n\u0103m nay trong k\u1ef3 tr\u00ean m\u1eabu s\u1ed1 01a<\/strong> th\u00ec t\u00edch <strong>B\u1ed5 sung<\/strong> (Anh ch\u1ecb tham kh\u1ea3o \u00fd ki\u1ebfn Kho b\u1ea1c).<\/li>\n<li>H\u1ea1ch to\u00e1n <strong>N\u1ee3 TK 00821<\/strong> <strong>(ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7), N\u1ee3 TK 00822 (ngu\u1ed3n giao t\u1ef1 ch\u1ee7).<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>L\u01b0u \u00fd:<\/strong> \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng kh\u00f4ng sinh \u0111\u1ed3ng th\u1eddi <strong>N\u1ee3 TK 1351, C\u00f3 TK 511<\/strong> c\u1ee7a ngu\u1ed3n giao t\u1ef1 ch\u1ee7.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58387 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-43-17.png\" alt=\"\" width=\"821\" height=\"749\" srcset=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-43-17.png 821w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-43-17-300x274.png 300w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-43-17-768x701.png 768w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-43-17-50x46.png 50w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-43-17-60x55.png 60w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-43-17-100x91.png 100w\" sizes=\"auto, (max-width: 821px) 100vw, 821px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n C\u1ea5t. Ph\u1ea7n m\u1ec1m th\u00f4ng b\u00e1o Ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi, nh\u1ea5n Kh\u00f4ng.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58389 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-47-37.png\" alt=\"\" width=\"535\" height=\"150\" srcset=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-47-37.png 535w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-47-37-300x84.png 300w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-47-37-50x14.png 50w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-47-37-60x17.png 60w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-47-37-100x28.png 100w\" sizes=\"auto, (max-width: 535px) 100vw, 535px\" \/><\/p>\n<ul>\n<li><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh h\u1ea1ch to\u00e1n <strong>N\u1ee3 TK 1351, C\u00f3 TK 511.<\/strong> Anh ch\u1ecb t\u00edch <strong>X\u00f3a d\u00f2ng<\/strong> do \u0111\u00e2y l\u00e0 s\u1ed1 d\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a \u0111\u01a1n v\u1ecb d\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c b\u00e0n giao sang.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58391 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-52-30.png\" alt=\"\" width=\"755\" height=\"745\" srcset=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-52-30.png 755w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-52-30-300x296.png 300w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-52-30-50x50.png 50w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-52-30-60x60.png 60w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-52-30-100x100.png 100w\" sizes=\"auto, (max-width: 755px) 100vw, 755px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t.<\/strong> Ph\u1ea7n m\u1ec1m b\u00e1o C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi anh ch\u1ecb t\u00edch <strong>Kh\u00f4ng.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa.misa.vn\/2025\/wp-content\/uploads\/2026\/09\/2026-09-10_23-47-37.png\" \/><\/p>\n<p><strong>2. H\u1ea1ch to\u00e1n s\u1ed1 d\u1ef1 to\u00e1n ch\u01b0a s\u1eed d\u1ee5ng:<\/strong><\/p>\n<ul>\n<li>Anh\/ch\u1ecb c\u0103n c\u1ee9 <strong>C\u1ed9t s\u1ed1 9 \u2013 D\u1ef1 to\u00e1n c\u00f2n l\u1ea1i<\/strong> tr\u00ean <strong>M\u1eabu s\u1ed1 26 (k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 01a),<\/strong> chi ti\u1ebft theo t\u1eebng ngu\u1ed3n ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb c\u0169, v\u1edbi s\u1ed1 li\u1ec7u <strong>t\u1eeb \u0111\u1ea7u n\u0103m 2026 \u0111\u1ebfn ng\u00e0y \u0111\u01a1n v\u1ecb d\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/strong> \u0111\u00e3 ch\u1ed1t \u0111\u1ed1i chi\u1ebfu v\u1edbi KBNN.<\/li>\n<li>V\u00e0o <strong>Kho b\u1ea1c\\Nh\u1eadn d\u1ef1 to\u00e1n<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n <strong>N\u1ee3 TK 00821 (ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7), N\u1ee3 TK 00822 (ngu\u1ed3n giao t\u1ef1 ch\u1ee7).<\/strong><\/li>\n<li><strong>H\u00ecnh th\u1ee9c nh\u1eadn d\u1ef1 to\u00e1n:<\/strong> Anh ch\u1ecb mu\u1ed1n l\u00ean <strong>c\u1ed9t 2 giao \u0111\u1ea7u n\u0103m tr\u00ean m\u1eabu s\u1ed1 01a<\/strong> th\u00ec t\u00edch <strong>\u0110\u1ea7u n\u0103m<\/strong>, n\u1ebfu c\u1ea7n l\u00ean <strong>c\u1ed9t 3 D\u1ef1 to\u00e1n n\u0103m nay trong k\u1ef3 tr\u00ean m\u1eabu s\u1ed1 01a<\/strong> th\u00ec t\u00edch <strong>B\u1ed5 sung<\/strong> (Anh ch\u1ecb tham kh\u1ea3o \u00fd ki\u1ebfn Kho b\u1ea1c).<\/li>\n<li>Nh\u1ea5n <strong>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi ph\u1ea7n m\u1ec1m<\/strong> t\u1ef1 \u0111\u1ed9ng sinh <strong>N\u1ee3 TK 1351, C\u00f3 TK 511<\/strong> \u0111\u1ed1i v\u1edbi ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58397 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d1.png\" alt=\"\" width=\"752\" height=\"745\" srcset=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d1.png 752w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d1-300x297.png 300w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d1-150x150.png 150w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d1-50x50.png 50w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d1-60x60.png 60w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d1-100x100.png 100w\" sizes=\"auto, (max-width: 752px) 100vw, 752px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<p><strong>3. H\u1ea1ch to\u00e1n d\u1ef1 to\u00e1n gi\u1eef l\u1ea1i (ti\u1ebft ki\u1ec7m chi \u1edf ngu\u1ed3n 28) n\u1ebfu c\u00f3:<\/strong><\/p>\n<ul>\n<li>Anh\/ch\u1ecb c\u0103n c\u1ee9\u00a0<strong>C\u1ed9t s\u1ed1 8 \u2013 D\u1ef1 to\u00e1n gi\u1eef l\u1ea1i<\/strong>\u00a0tr\u00ean\u00a0<strong>M\u1eabu s\u1ed1 26<\/strong>\u00a0(k\u00fd hi\u1ec7u<strong>\u00a0m\u1eabu s\u1ed1 01a<\/strong>)\u00a0<strong>ngu\u1ed3n 28<\/strong>\u00a0c\u1ee7a \u0111\u01a1n v\u1ecb c\u0169, v\u1edbi s\u1ed1 li\u1ec7u\u00a0<strong>t\u1eeb \u0111\u1ea7u n\u0103m 2026 \u0111\u1ebfn ng\u00e0y \u0111\u01a1n v\u1ecb d\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0\u0111\u00e3 ch\u1ed1t \u0111\u1ed1i chi\u1ebfu v\u1edbi KBNN.<\/li>\n<li>V\u00e0o<strong>\u00a0Kho b\u1ea1c\\D\u1ef1 to\u00e1n gi\u1eef l\u1ea1i<\/strong>\u00a0nh\u1eadp s\u1ed1 li\u1ec7u ti\u1ebft ki\u1ec7m chi ngu\u1ed3n 28 (n\u1ebfu c\u00f3) theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/du-toan-giu-lai\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<h5 id=\"buoc-2-hach-toan-so-du-toan-da-chi-cua-nam-2026-cua-don-vi-dung-hoat-dong\"><strong>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n s\u1ed1 d\u1ef1 to\u00e1n \u0111\u00e3 chi c\u1ee7a n\u0103m 2026 c\u1ee7a \u0111\u01a1n v\u1ecb d\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/strong><\/h5>\n<ul>\n<li>Anh\/ch\u1ecb c\u0103n c\u1ee9 v\u00e0o\u00a0<strong>s\u1ed1 th\u1ef1c chi (d\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng)<\/strong>\u00a0t\u1ea1i c\u1ed9t 3 ho\u1eb7c c\u1ed9t 5 tr\u00ean<strong>\u00a0M\u1eabu s\u1ed1 28 (K\u00fd hi\u1ec7u 02a-SDKP\/\u0110VDT)<\/strong>, chi ti\u1ebft theo t\u1eebng ti\u1ec3u m\u1ee5c v\u00e0 t\u1eebng ngu\u1ed3n ng\u00e2n s\u00e1ch, \u0111\u01a1n v\u1ecb c\u0169 \u0111\u00e3 ch\u1ed1t s\u1ed1 li\u1ec7u \u0111\u1ed1i chi\u1ebfu v\u1edbi KBNN t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn ng\u00e0y \u0111\u01a1n v\u1ecb d\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n:\n<ul style=\"list-style-type: disc;\">\n<li><strong>C\u00f3 TK 008212 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (ngu\u1ed3n 12)\u00a0<\/strong>chi ti\u1ebft t\u1eebng ti\u1ec3u m\u1ee5c.<\/li>\n<li><strong>C\u00f3 TK 008222<\/strong>\u00a0<strong>ngu\u1ed3n giao t\u1ef1 ch\u1ee7 (ngu\u1ed3n 13)<\/strong> chi ti\u1ebft t\u1eebng ti\u1ec3u m\u1ee5c.<\/li>\n<\/ul>\n<\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58399 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d5.png\" alt=\"\" width=\"755\" height=\"683\" srcset=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d5.png 755w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d5-300x271.png 300w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d5-50x45.png 50w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d5-60x54.png 60w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d5-100x90.png 100w\" sizes=\"auto, (max-width: 755px) 100vw, 755px\" \/><\/p>\n<h4 id=\"3-2-hach-toan-so-lieu-tien-tai-san-cong-no-nguon-von-duoc-ban-giao\"><strong>3.2. H\u1ea1ch to\u00e1n s\u1ed1 li\u1ec7u ti\u1ec1n, t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, ngu\u1ed3n v\u1ed1n \u0111\u01b0\u1ee3c b\u00e0n giao<\/strong><\/h4>\n<p><strong>L\u01b0u \u00fd:<\/strong> S\u1ed1 li\u1ec7u n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u01a1n v\u1ecb l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m (s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p c\u1ee7a \u0111\u01a1n v\u1ecb sau s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t kh\u00f4ng bao g\u1ed3m doanh thu, chi ph\u00ed c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb d\u1eebng ho\u1ea1t \u0111\u1ed9ng).<\/p>\n<p><strong>a. C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u b\u00e0n giao:<\/strong><\/p>\n<p>Anh\/ch\u1ecb c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb b\u00e0n giao s\u1ed1 li\u1ec7u (c\u00f3 th\u1ec3 l\u1ea5y s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh c\u1ee7a \u0111\u01a1n v\u1ecb d\u1eebng ho\u1ea1t \u0111\u1ed9ng) c\u1ee7a c\u00e1c\u00a0<strong>TK 1111, TK 1121, TK 2111, TK 2113, TK 2141, TK 2143, TK 1351, TK 421, TK 431, TK 353, TK 468 (n\u1ebfu c\u00f3)<\/strong>\u00a0\u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i<strong>\u00a0ph\u1ee5 l\u1ee5c I<\/strong>\u00a0c\u1ee7a\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<strong>\u00f4ng v\u0103n s\u1ed1 1010\/BTC-QLKT.<\/strong><\/a><\/p>\n<p><strong>L\u01b0u \u00fd:\u00a0<\/strong>Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngu\u1ed3n g\u1ed1c c\u1ee5 th\u1ec3 c\u1ee7a t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, anh\/ch\u1ecb t\u1ea1m h\u1ea1ch to\u00e1n qua\u00a0<strong>TK 3388 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/strong>\u00a0(TK nh\u1eadn b\u00e0n giao). Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngu\u1ed3n g\u1ed1c v\u00e0 ho\u00e0n t\u1ea5t h\u1ea1ch to\u00e1n, TK 3388 kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f2n s\u1ed1 d\u01b0.<\/p>\n<p><strong>b. H\u1ea1ch to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m:<\/strong><\/p>\n<ul>\n<li>Anh ch\u1ecb v\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n theo s\u1ed1 th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c b\u00e0n giao sang \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5:<\/strong><\/p>\n<ul>\n<li>N\u1ee3 TK 1121, C\u00f3 TK 3388 s\u1ed1 ti\u1ec1n g\u1eedi NH, KB<\/li>\n<li>N\u1ee3 TK 3388, C\u00f3 TK 3532 qu\u1ef9 thu nh\u1eadp t\u0103ng th\u00eam<\/li>\n<li>N\u1ee3 TK 2111, C\u00f3 TK 421 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh<\/li>\n<li>N\u1ee3 TK 2111, C\u00f3 TK 2141 Hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh<\/li>\n<li>N\u1ee3 TK 2113, C\u00f3 TK 421 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh<\/li>\n<li>N\u1ee3 TK 2113, C\u00f3 TK 2143 Hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58401 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d7.png\" alt=\"\" width=\"754\" height=\"682\" srcset=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d7.png 754w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d7-300x271.png 300w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d7-50x45.png 50w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d7-60x54.png 60w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-11-4d7-100x90.png 100w\" sizes=\"auto, (max-width: 754px) 100vw, 754px\" \/><\/p>\n<ul>\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb b\u1ed5 sung th\u00eam T\u00e0i kho\u1ea3n NH, KB cho c\u00e1c d\u00f2ng h\u1ea1ch to\u00e1n 1121, b\u1ed5 sung \u0110\u1ed1i t\u01b0\u1ee3ng N\u1ee3, \u0111\u1ed1i t\u01b0\u1ee3ng C\u00f3 \u1edf tab Th\u1ed1ng k\u00ea. Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/li>\n<li>Anh\/ch\u1ecb c\u00f3 th\u1ec3 nh\u1eadp s\u1ed1 li\u1ec7u b\u00e0n giao c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb ri\u00eang ho\u1eb7c c\u1ed9ng d\u1ed3n s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 nh\u1eadp v\u00e0o m\u1ed9t ch\u1ee9ng t\u1eeb, t\u00f9y theo nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb theo d\u00f5i TSC\u0110 tr\u00ean Mimosa, anh\/ch\u1ecb kh\u00f4ng c\u1ea7n h\u1ea1ch to\u00e1n ri\u00eang c\u00e1c\u00a0<strong>TK 2111, TK 2113, TK 2141, TK 2143<\/strong>. Khi th\u1ef1c hi\u1ec7n ghi t\u0103ng TSC\u0110, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb theo d\u00f5i TSC\u0110 tr\u00ean QLTS, anh ch\u1ecb\u00a0<strong>KH\u00d4NG<\/strong>\u00a0c\u1ea7n th\u1ef1c hi\u1ec7n l\u1ea5y ch\u1ee9ng t\u1eeb ghi t\u0103ng t\u1eeb MISA QLTS sang Mimosa c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n nh\u1eadn b\u00e0n giao sau s\u00e1p nh\u1eadp \u0111\u1ec3 tr\u00e1nh b\u1ecb h\u1ea1ch to\u00e1n ghi t\u0103ng 2 l\u1ea7n.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":61,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[973],"ht-kb-tag":[],"class_list":["post-58383","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-chu-de-thuong-gap"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58383","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":5,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58383\/revisions"}],"predecessor-version":[{"id":58559,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58383\/revisions\/58559"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=58383"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=58383"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=58383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}