{"id":1292,"date":"2020-07-30T14:09:37","date_gmt":"2020-07-30T14:09:37","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=1292"},"modified":"2026-04-22T14:38:09","modified_gmt":"2026-04-22T07:38:09","slug":"b03a-bctc-vd2-chi-tieu-tien-thu-khac-ma-so-06-len-sai-so-lieu","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/b03a-bctc-vd2-chi-tieu-tien-thu-khac-ma-so-06-len-sai-so-lieu\/","title":{"rendered":"T\u00f4i mu\u1ed1n bi\u1ebft ch\u1ec9 ti\u00eau Ti\u1ec1n thu kh\u00e1c (m\u00e3 s\u1ed1 619) tr\u00ean b\u00e1o c\u00e1o B03\/BCTC – L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u1ea5y s\u1ed1 li\u1ec7u nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

1. T\u1ed5ng quan\u00a0<\/b><\/h3>\n

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 thu kh\u00e1c\u00a0m\u00e3 s\u1ed1\u00a0619\u00a0tr\u00ean b\u00e1o c\u00e1o\u00a0B03\/BCTC: L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n

\"\"<\/p>\n

2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

2.1. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u<\/h4>\n

Ti\u1ec1n thu kha\u0301c (Ma\u0303 s\u00f4\u0301 619) =T\u00f4\u0309ng thu \u2013 C\u00e1c chi ti\u00eau Ti\u1ec1n thu l\u00ean b\u00e1o c\u00e1o (tr\u1eeb m\u00e3 s\u1ed1 619)\u00a0<\/strong><\/p>\n

2.2. Ca\u0301ch ki\u00ea\u0309m tra<\/strong><\/h4>\n

Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

\n
<\/span><\/p>\n
B\u01b0\u1edbc 1: T\u00ednh to\u00e1n s\u1ed1 t\u1ed5ng thu<\/h5>\n

<\/div>

\n

1.Va\u0300o Ba\u0301o ca\u0301o\\S\u00f4\u0309 k\u00ea\u0301 toa\u0301n<\/b>\\S\u1ed5 t\u1ed5ng h\u1ee3p T\u00e0i kho\u1ea3n<\/b><\/p>\n

    \n
  • Ch\u1ecdn tham s\u1ed1 in s\u1ed5, ch\u1ecdn th\u1eddi gian, T\u00e0i kho\u1ea3n 111, 112<\/strong>, Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n ch\u1ecdn T\u1ed5ng h\u1ee3p<\/strong><\/li>\n
  • Nh\u1ea5n Xem b\u00e1o c\u00e1o<\/strong><\/li>\n<\/ul>\n

    \"\"<\/p>\n

    a.S\u1ed5 t\u1ed5ng h\u1ee3p TK 111<\/strong><\/p>\n

    \"\"<\/p>\n

    b.S\u1ed5 t\u1ed5ng h\u1ee3p TK 112<\/strong><\/p>\n

    \"\"<\/p>\n

    2. Nh\u01b0 v\u1eady, T\u1ed5ng thu<\/strong>\u00a0s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y s\u1ed1 li\u1ec7u nh\u01b0 sau:\u00a0<\/p>\n

    \n\n\n\n
    T\u1ed5ng thu =<\/b><\/td>\nC\u1ed9ng ph\u00e1t sinh N\u1ee3 TK 111
    \n(c)<\/b><\/td>\n    		+<\/td>\nC\u1ed9ng ph\u00e1t sinh N\u1ee3 TK 112
    \n(b)
    \n<\/b><\/td>\n    		\u2013<\/b><\/td>\nPh\u00e1t sinh N\u1ee3 TK111,112 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 111,112
    \n(a + d)<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    L\u01b0u y\u0301<\/b>: T\u1ed5ng thu c\u00f3 th\u1ec3 s\u1ebd kh\u00f4ng b\u1eb1ng Ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n thu(Ma\u0303 s\u00f4\u0301 610) v\u00ec bao g\u1ed3m ph\u00e1t sinh c\u00e1c kho\u1ea3n thu \u1edf ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0\u00a0<\/i><\/p>\n<\/div>\n<\/div><\/div>\n

    <\/span><\/p>\n
    B\u01b0\u1edbc 2: T\u00ednh to\u00e1n s\u1ed1 li\u1ec7u \u0111\u1ec3 ra ch\u1ec9 ti\u00eau Ti\u1ec1n thu kh\u00e1c (M\u00e3 s\u1ed1 619)<\/b><\/h5>\n

    <\/div>

    \n
    \n

    1. L\u1ea5y s\u1ed1 T\u1ed5ng thu \u1edf B\u01b0\u1edbc 1<\/strong><\/p>\n<\/div>\n

    2. L\u1ea5y s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n thu chi ti\u1ebft:<\/p>\n

      \n
    • Ti\u1ec1n nh\u1eadn t\u1eeb kinh ph\u00ed NSNN c\u1ea5p(M\u00e3 s\u1ed1 611)<\/li>\n
    • Ti\u1ec1n thu vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i (M\u00e3 s\u1ed1 612)<\/li>\n
    • Ti\u1ec1n thu ph\u00ed, l\u1ec7 ph\u00ed (M\u00e3 s\u1ed1 613)<\/li>\n
    • Ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 (M\u00e3 s\u1ed1 614)<\/li>\n
    • Ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 615)<\/li>\n
    • Ti\u1ec1n thu nh\u1eadp kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb (M\u00e3 s\u1ed1 618)<\/li>\n
    • Ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kinh ph\u00ed chi \u0111\u1ea7u t\u01b0 (M\u00e3 s\u1ed1 641)<\/li>\n
    • Ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 (M\u00e3 s\u1ed1 642)<\/li>\n
    • Ti\u1ec1n thu h\u1ed3i t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n (M\u00e3 s\u1ed1 643)<\/li>\n
    • Ti\u1ec1n thu t\u1eeb l\u00e3i, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia (M\u00e3 s\u1ed1 644)<\/li>\n
    • Ti\u1ec1n thu t\u1eeb c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111i vay\u00a0(M\u00e3 s\u1ed1 661)<\/li>\n
    • Ti\u1ec1n nh\u1eadn g\u00f3p v\u1ed1n ( M\u00e3 s\u1ed1 662)<\/li>\n<\/ul>\n

      \u0110\u1ec3 xem c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y<\/p>\n

      –\u00a0 V\u00e0o Bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng \u2699 (g\u00f3c ph\u1ea3i b\u00ean tr\u00ean )<\/span>Thi\u1ebft l\u1eadp\\B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

      \"\"<\/p>\n

      – T\u00ecm \u0111\u1ebfn d\u00f2ng B03\/BCTC: B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 nh\u1ea5n Xem<\/strong><\/p>\n

      \"\"<\/p>\n

      3. T\u00ednh to\u00e1n Ti\u1ec1n thu kh\u00e1c theo c\u00f4ng th\u1ee9c Ti\u1ec1n thu kh\u00e1c = T\u1ed5ng thu – c\u00e1c kho\u1ea3n thu tr\u00ean B03\/BCTC<\/strong> (tr\u1eeb m\u00e3 s\u1ed1 619<\/strong>)<\/p>\n

      L\u01b0u \u00fd :<\/strong> m\u00e3 s\u1ed1 619 B03\/BCTC s\u1ebd kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u \u1edf m\u00e3 s\u1ed1 V.7 tr\u00ean B04\/BCTC: Thuy\u1ebft minh BCTC<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

      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 thu kh\u00e1c\u00a0m\u00e3 s\u1ed1\u00a0619\u00a0tr\u00ean b\u00e1o c\u00e1o\u00a0B03\/BCTC: L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. 2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n 2.1. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u Ti\u1ec1n thu kha\u0301c (Ma\u0303 s\u00f4\u0301 619) =T\u00f4\u0309ng thu \u2013 C\u00e1c chi ti\u00eau Ti\u1ec1n…<\/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":[228,227],"class_list":["post-1292","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b03-bctc-bao-cao-luu-chuyen-tien-te","ht_kb_tag-lctt-truc-tiep","ht_kb_tag-tien-thu-khac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1292","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=1292"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1292\/revisions"}],"predecessor-version":[{"id":76489,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1292\/revisions\/76489"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1292"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1292"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}