{"id":58763,"date":"2026-09-24T16:20:21","date_gmt":"2026-09-24T09:20:21","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=58763"},"modified":"2026-09-24T16:28:37","modified_gmt":"2026-09-24T09:28:37","slug":"huong-dan-xu-ly-khi-kiem-tra-bao-cao-tai-chinh-bao-lech-so-lieu-giua-b01-bctc-voi-s05-h-b05-bctc-hoac-b04-bctc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/huong-dan-xu-ly-khi-kiem-tra-bao-cao-tai-chinh-bao-lech-so-lieu-giua-b01-bctc-voi-s05-h-b05-bctc-hoac-b04-bctc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1o l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa B01\/BCTC v\u1edbi S05-H, B05\/BCTC ho\u1eb7c B04\/BCTC"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng Ki\u1ec3m tra s\u1ed1 li\u1ec7u<\/strong> sau khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa B01\/BCTC<\/strong> v\u1edbi S05-H, B05\/BCTC ho\u1eb7c B04\/BCTC<\/strong>.<\/p>\n
C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea3nh b\u00e1o th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/p>\n
\n
\n
“…ch\u1ec9 ti\u00eau … tr\u00ean B01\/BCTC ph\u1ea3i b\u1eb1ng … tr\u00ean S05-H”<\/strong>.<\/p>\n<\/li>\n
\n
“…ch\u1ec9 ti\u00eau … tr\u00ean B01\/BCTC v\u00e0 gi\u00e1 tr\u1ecb … tr\u00ean B05\/BCTC ph\u1ea3i b\u1eb1ng nhau”<\/strong>.<\/p>\n<\/li>\n
\n
“…ch\u1ec9 ti\u00eau … tr\u00ean B01\/BCTC v\u00e0 gi\u00e1 tr\u1ecb … tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng nhau”<\/strong>.<\/p>\n<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o sai l\u1ec7ch gi\u1eefa c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb 190 \u0111\u1ebfn 196 tr\u00ean B01\/BCTC<\/strong> v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau thu\u1ed9c m\u1ee5c III.9 tr\u00ean B04\/BCTC<\/strong>, kh\u00f4ng th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i b\u00e0i vi\u1ebft n\u00e0y. Vui l\u00f2ng th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/strong>.<\/a><\/p>\n
$\"\"$ <\/p>\n
2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
2.1. Nguy\u00ean nh\u00e2n<\/h4>\n
Do anh\/ch\u1ecb c\u00f3 ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u nh\u01b0ng ch\u01b0a l\u1eadp l\u1ea1i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u00ean s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c b\u00e1o c\u00e1o ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ed3ng b\u1ed9, d\u1eabn \u0111\u1ebfn ph\u00e1t sinh ch\u00eanh l\u1ec7ch khi ki\u1ec3m tra.<\/p>\n
2.2. Gi\u1ea3i ph\u00e1p<\/h4>\n
B\u01b0\u1edbc 1:<\/strong> Sao l\u01b0u d\u1eef li\u1ec7u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n
B\u01b0\u1edbc 2:<\/strong> L\u1eadp l\u1ea1i b\u00e1o c\u00e1o \u0111\u1ec3 c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u m\u1edbi nh\u1ea5t<\/p>\n
\n
V\u00e0o T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/li>\n
T\u00edch \u0111\u00fap v\u00e0o t\u1eebng b\u00e1o c\u00e1o c\u0169 ch\u01b0a \u0111\u01b0\u1ee3c l\u1eadp l\u1ea1i<\/li>\n
Nh\u1ea5n S\u1eeda\\L\u1ea5y l\u1ea1i m\u1eb7c \u0111\u1ecbnh<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n<\/ul>\n
L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o B04\/BCTC<\/strong><\/p>\n
\n
\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o B04\/BCTC<\/strong>, ph\u1ea7n m\u1ec1m cho ph\u00e9p l\u1ea5y l\u1ea1i m\u1eb7c \u0111\u1ecbnh theo t\u1eebng ch\u1ec9 ti\u00eau. V\u00ec v\u1eady, anh\/ch\u1ecb c\u00f3 th\u1ec3 nh\u1ea5n L\u1ea5y l\u1ea1i m\u1eb7c \u0111\u1ecbnh<\/strong> t\u1ea1i g\u00f3c ph\u1ea3i b\u00ean tr\u00ean c\u1ee7a ch\u1ec9 ti\u00eau \u0111ang \u0111\u01b0\u1ee3c c\u1ea3nh b\u00e1o \u0111\u1ec3 tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda ho\u1eb7c nh\u1eadp tay s\u1ed1 n\u0103m tr\u01b0\u1edbc.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb nh\u1ea5n L\u1ea5y l\u1ea1i m\u1eb7c \u0111\u1ecbnh<\/strong> t\u1ea1i g\u00f3c tr\u00e1i b\u00ean tr\u00ean m\u00e0n h\u00ecnh, ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y l\u1ea1i m\u1eb7c \u0111\u1ecbnh cho to\u00e0n b\u1ed9 b\u00e1o c\u00e1o<\/strong>. Khi \u0111\u00f3, c\u00e1c ch\u1ec9 ti\u00eau s\u1ed1 n\u0103m tr\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c anh\/ch\u1ecb nh\u1eadp tay s\u1ebd b\u1ecb m\u1ea5t v\u00e0 c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eadp l\u1ea1i.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n Ki\u1ec3m tra s\u1ed1 li\u1ec7u<\/strong> \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng Ki\u1ec3m tra s\u1ed1 li\u1ec7u sau khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa B01\/BCTC v\u1edbi S05-H, B05\/BCTC ho\u1eb7c B04\/BCTC. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea3nh…<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[983],"ht-kb-tag":[],"class_list":["post-58763","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\/58763","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":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58763\/revisions"}],"predecessor-version":[{"id":58781,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58763\/revisions\/58781"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=58763"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=58763"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=58763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}