{"id":1286,"date":"2020-07-30T10:46:22","date_gmt":"2020-07-30T10:46:22","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=1286"},"modified":"2026-04-22T15:50:51","modified_gmt":"2026-04-22T08:50:51","slug":"b03a-bctc-chi-tieu-tien-chi-khac-ma-so-13-lay-so-lieu-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/b03a-bctc-chi-tieu-tien-chi-khac-ma-so-13-lay-so-lieu-nhu-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n bi\u1ebft ch\u1ec9 ti\u00eau Ti\u1ec1n chi kh\u00e1c (m\u00e3 s\u1ed1 625) tr\u00ean b\u00e1o c\u00e1o B03\/BCTC &#8211; L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u1ea5y s\u1ed1 li\u1ec7u nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3><b><span style=\"font-size: 14pt;\">1. T\u1ed5ng quan\u00a0<\/span><br \/>\n<\/b><\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Ti\u1ec1n chi kh\u00e1c (m\u00e3 s\u1ed1 625) tr\u00ean b\u00e1o c\u00e1o B03\/BCTC: L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67733 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/625.png\" alt=\"\" width=\"835\" height=\"827\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/625.png 835w, \/ke-toan\/wp-content\/uploads\/2025\/12\/625-300x297.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/625-150x150.png 150w, \/ke-toan\/wp-content\/uploads\/2025\/12\/625-768x761.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/625-50x50.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/625-60x60.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/625-100x100.png 100w\" sizes=\"auto, (max-width: 835px) 100vw, 835px\" \/><\/p>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<h4><b><span style=\"font-size: 14pt;\">2.1. Ca\u0301ch l\u00e2\u0301y s\u00f4\u0301 li\u00ea\u0323u<\/span><\/b><\/h4>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 32.4304%;\"><b>Ti\u1ec1n chi kha\u0301c (Ma\u0303 s\u00f4\u0301 625)<\/b> =<\/td>\n<td style=\"width: 11.9968%;\"><b>T\u00f4\u0309ng chi<\/b><\/td>\n<td style=\"width: 3.01862%;\"><b>\u2013<\/b><\/td>\n<td style=\"width: 58.5914%;\"><b>C\u00e1c chi ti\u00eau Ti\u1ec1n chi l\u00ean b\u00e1o c\u00e1o (tr\u1eeb m\u00e3 s\u1ed1 625)<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><b><span style=\"font-size: 14pt;\">2.2. C\u00e1ch ki\u1ec3m tra<\/span><\/b><\/h4>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<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<h5>B\u01b0\u1edbc 1: T\u00ednh to\u00e1n s\u1ed1 T\u1ed5ng chi<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Va\u0300o <b>Ba\u0301o ca\u0301o\\S\u00f4\u0309 k\u00ea\u0301 toa\u0301n<\/b>\\<b>S\u1ed5 t\u1ed5ng h\u1ee3p T\u00e0i kho\u1ea3n<\/b><\/p>\n<ul>\n<li>Ch\u1ecdn tham s\u1ed1 in s\u1ed5, ch\u1ecdn th\u1eddi gian, <strong>T\u00e0i kho\u1ea3n 111, 112<\/strong>, Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n ch\u1ecdn<strong> T\u1ed5ng h\u1ee3p<\/strong><\/li>\n<li>Nh\u1ea5n <strong>Xem b\u00e1o c\u00e1o<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67585 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/THTK-1.png\" alt=\"\" width=\"1677\" height=\"955\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/THTK-1.png 1677w, \/ke-toan\/wp-content\/uploads\/2025\/12\/THTK-1-300x171.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/THTK-1-1024x583.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/THTK-1-768x437.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/THTK-1-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/THTK-1-1536x875.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/12\/THTK-1-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/THTK-1-100x57.png 100w\" sizes=\"auto, (max-width: 1677px) 100vw, 1677px\" \/><\/p>\n<p>B\u00e1o c\u00e1o s\u1ed5 t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n 111 v\u00e0 s\u1ed5 t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n 112 hi\u1ec3n th\u1ecb nh\u01b0 sau :<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67609 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/11-12.png\" alt=\"\" width=\"1649\" height=\"526\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/11-12.png 1649w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-12-300x96.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-12-1024x327.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-12-768x245.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-12-50x16.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-12-1536x490.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-12-60x19.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-12-100x32.png 100w\" sizes=\"auto, (max-width: 1649px) 100vw, 1649px\" \/><\/p>\n<p>Nh\u01b0 v\u1eady, <strong>T\u1ed5ng chi<\/strong> s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y s\u1ed1 li\u1ec7u nh\u01b0 sau:\u00a0<\/p>\n<div>\n<table style=\"border-collapse: collapse; width: 100%; height: 49px;\">\n<tbody>\n<tr style=\"height: 49px;\">\n<td style=\"width: 14.4995%; height: 49px;\"><b>T\u1ed5ng chi =<\/b><\/td>\n<td style=\"width: 25.5418%; text-align: center;\"><b>C\u1ed9ng ph\u00e1t sinh C\u00f3 TK 111<br \/>\n(a)<\/b><\/td>\n<td style=\"width: 1.54799%; height: 49px;\">+<\/td>\n<td style=\"width: 20.6914%; height: 49px; text-align: center;\"><b>C\u1ed9ng ph\u00e1t sinh C\u00f3 TK 112<br \/>\n(b)<br \/>\n<\/b><\/td>\n<td style=\"width: 4.33446%; height: 49px;\"><b>\u2013<\/b><\/td>\n<td style=\"width: 34.6233%; height: 49px; text-align: center;\"><b>Ph\u00e1t sinh C\u00f3 TK111,112 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 111,112 <br \/>\n(c + d)<\/b>\u200b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div>\u00a0\u200b<\/div>\n<p><i><b>L\u01b0u y\u0301<\/b>: T\u1ed5ng chi c\u00f3 th\u1ec3 s\u1ebd kh\u00f4ng b\u1eb1ng Ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n chi (Ma\u0303 s\u00f4\u0301 620) v\u00ec bao g\u1ed3m ph\u00e1t sinh c\u00e1c kho\u1ea3n chi \u1edf ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0<\/i><\/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=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><b>B\u01b0\u1edbc 2: T\u00ednh to\u00e1n s\u1ed1 li\u1ec7u \u0111\u1ec3 ra ch\u1ec9 ti\u00eau Ti\u1ec1n chi kh\u00e1c (M\u00e3 s\u1ed1 625)<\/b><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. L\u1ea5y s\u1ed1 li\u1ec7u t\u1ed5ng chi \u1edf <strong>B\u01b0\u1edbc 1<\/strong><\/p>\n<p>2. L\u1ea5y c\u00e1c ch\u1ec9 ti\u00eau chi l\u00ean b\u00e1o c\u00e1o <strong>B03\/BCTC<\/strong><\/p>\n<ul>\n<li>Ti\u1ec1n chi l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 chi kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 621)<\/li>\n<li>Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 622)<\/li>\n<li>Ti\u1ec1n chi tr\u1ea3 l\u00e3i vay (M\u00e3 s\u1ed1 623)<\/li>\n<li>C\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 n\u1ed9p nh\u00e0 n\u01b0\u1edbc (M\u00e3 s\u1ed1 624)<\/li>\n<li>Ti\u1ec1n chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, mua s\u1eafm TSC\u0110 (M\u00e3 s\u1ed1 645)<\/li>\n<li>Ti\u1ec1n chi \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c (M\u00e3 s\u1ed1 646)<\/li>\n<li>Ti\u1ec1n ho\u00e0n tr\u1ea3 g\u1ed1c vay (M\u00e3 s\u1ed1 663)<\/li>\n<li>Ti\u1ec1n ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p (M\u00e3 s\u1ed1 664)<\/li>\n<li>C\u00e1c kho\u1ea3n \u0111\u00e3 ph\u00e2n ph\u1ed1i cho ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 665)<\/li>\n<\/ul>\n<p>\u0110\u1ec3 xem c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y<\/p>\n<p style=\"padding-left: 40px;\">&#8211; V\u00e0o Bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng\u00a0\u2699 (g\u00f3c ph\u1ea3i b\u00ean tr\u00ean )<strong>Thi\u1ebft l\u1eadp\\B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34325 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/07\/28-4.jpg\" alt=\"\" width=\"1704\" height=\"355\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/07\/28-4.jpg 1704w, \/ke-toan\/wp-content\/uploads\/2020\/07\/28-4-300x63.jpg 300w, \/ke-toan\/wp-content\/uploads\/2020\/07\/28-4-1024x213.jpg 1024w, \/ke-toan\/wp-content\/uploads\/2020\/07\/28-4-768x160.jpg 768w, \/ke-toan\/wp-content\/uploads\/2020\/07\/28-4-50x10.jpg 50w, \/ke-toan\/wp-content\/uploads\/2020\/07\/28-4-1536x320.jpg 1536w, \/ke-toan\/wp-content\/uploads\/2020\/07\/28-4-60x13.jpg 60w, \/ke-toan\/wp-content\/uploads\/2020\/07\/28-4-100x21.jpg 100w\" sizes=\"auto, (max-width: 1704px) 100vw, 1704px\" \/><\/p>\n<p style=\"padding-left: 40px;\">&#8211; Ch\u1ecdn <strong>B\u00e1o c\u00e1o B03\/BCTC<\/strong> \u0111\u1ec3 xem.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67739 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/B03-2.png\" alt=\"\" width=\"941\" height=\"745\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/B03-2.png 941w, \/ke-toan\/wp-content\/uploads\/2025\/12\/B03-2-300x238.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/B03-2-768x608.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/B03-2-50x40.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/B03-2-60x48.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/B03-2-100x79.png 100w\" sizes=\"auto, (max-width: 941px) 100vw, 941px\" \/><\/p>\n<p>3. T\u00ednh to\u00e1n Ti\u1ec1n chi kh\u00e1c theo c\u00f4ng th\u1ee9c<strong> Ti\u1ec1n chi kh\u00e1c = T\u1ed5ng chi &#8211; c\u00e1c kho\u1ea3n chi tr\u00ean B03\/BCTC<\/strong> (<strong>tr\u1eeb m\u00e3 s\u1ed1 625<\/strong>)<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> m\u00e3 s\u1ed1 625 B03\/BCTC s\u1ebd kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u \u1edf m\u00e3 s\u1ed1 V.8 tr\u00ean B04\/BCTC\u00a0\u00a0<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Ti\u1ec1n chi kh\u00e1c (m\u00e3 s\u1ed1 625) tr\u00ean b\u00e1o c\u00e1o B03\/BCTC: L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. 2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n 2.1. Ca\u0301ch l\u00e2\u0301y s\u00f4\u0301 li\u00ea\u0323u Ti\u1ec1n chi kha\u0301c (Ma\u0303 s\u00f4\u0301 625) = T\u00f4\u0309ng chi&#8230;<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[131],"ht-kb-tag":[],"class_list":["post-1286","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b03-bctc-bao-cao-luu-chuyen-tien-te"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=1286"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1286\/revisions"}],"predecessor-version":[{"id":76613,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1286\/revisions\/76613"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1286"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1286"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}