{"id":1632,"date":"2020-07-31T10:10:11","date_gmt":"2020-07-31T10:10:11","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=1632"},"modified":"2026-04-22T16:55:08","modified_gmt":"2026-04-22T09:55:08","slug":"vd2-chi-tieu-cac-khoan-nhan-truoc-cua-khach-hang-khac-voi-so-du-co-tk-131-tren-so-s05","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/vd2-chi-tieu-cac-khoan-nhan-truoc-cua-khach-hang-khac-voi-so-du-co-tk-131-tren-so-s05\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi xem ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng (m\u00e3 s\u1ed1 252) v\u00e0 C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng (m\u00e3 s\u1ed1 262) tr\u00ean b\u00e1o c\u00e1o B01\/BCTC l\u00ean s\u1ed1 li\u1ec7u ch\u01b0a \u0111\u00fang?"},"content":{"rendered":"<h3><span style=\"font-size: 18pt;\">1. T\u1ed5ng quan<\/span><\/h3>\n<p>B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u 2 ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng (m\u00e3 s\u1ed1 252) <\/strong>v\u00e0 ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng (m\u00e3 s\u1ed1 262)<\/strong>\u00a0tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B01\/BCTC), \u0111\u1ed3ng th\u1eddi t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c khi s\u1ed1 li\u1ec7u hi\u1ec3n th\u1ecb ch\u01b0a \u0111\u00fang. Qua \u0111\u00f3 gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i s\u1ed1 li\u1ec7u, \u0111\u1ea3m b\u1ea3o kh\u1edbp s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh.<br \/>\nC\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng x\u1ea3y ra:<br \/>\n\u2013 T\u1ed5ng ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 252 + m\u00e3 s\u1ed1 262 kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 C\u00f3 TK 131 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H)<br \/>\n\u2013 S\u1ed1 d\u01b0 C\u00f3 TK 131 chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-52443 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_10-09-07.png\" alt=\"\" width=\"894\" height=\"1009\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_10-09-07.png 894w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_10-09-07-266x300.png 266w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_10-09-07-768x867.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_10-09-07-44x50.png 44w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_10-09-07-53x60.png 53w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_10-09-07-89x100.png 89w\" sizes=\"auto, (max-width: 894px) 100vw, 894px\" \/><\/p>\n<h3><span style=\"font-size: 18pt;\">2. Nguy\u00ean t\u1eafc<\/span><\/h3>\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u1ec9 ti\u00eau<strong> 252<\/strong>\u00a0<strong>(C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng) <\/strong>v\u00e0\u00a0ch\u1ec9 ti\u00eau<strong> 262 (C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng) <\/strong>tr\u00ean ba\u0301o ca\u0301o<strong>\u00a0B01\/BCTC: Ba\u0301o ca\u0301o ti\u0300nh hi\u0300nh ta\u0300i chi\u0301nh<\/strong> b\u0103\u0300ng t\u00f4\u0309ng s\u00f4\u0301 d\u01b0\u00a0<strong>C\u00f3 TK 131<\/strong>, chi ti\u00ea\u0301t theo t\u01b0\u0300ng \u0111\u00f4\u0301i t\u01b0\u01a1\u0323ng kha\u0301ch ha\u0300ng (kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc, tr\u1ea3 th\u1eeba).<\/li>\n<li><strong>S\u00f4\u0301 d\u01b0 C\u00f3 TK 131 tr\u00ean S\u00f4\u0309 S05-H: Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i s\u00f4\u0301 pha\u0301t sinh<\/strong> (M\u00e2\u0303u h\u01b0\u1edbng d\u1eabn) ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 thu l\u1edbn h\u01a1n kho\u1ea3n ph\u1ea3i thu kh\u00f4ng theo d\u00f5i chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng.<\/li>\n<\/ul>\n<h3><span style=\"font-size: 18pt;\">3. C\u00e1ch x\u1eed l\u00fd<\/span><\/h3>\n<h4><strong>3.1 T\u1ed5ng ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 252 + m\u00e3 s\u1ed1 262 kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 C\u00f3 TK 131 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H) do \u0111ang xem m\u1eabu h\u01b0\u1edbng d\u1eabn<\/strong><\/h4>\n<p>C\u0103n c\u1ee9 theo c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u \u1edf tr\u00ean \u0111\u1ec3 xem \u0111\u00fang s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean ch\u1ec9 ti\u00eau 252 v\u00e0 262 anh\/ch\u1ecb c\u1ea7n m\u1edf S\u00f4\u0309 S05-H: Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i s\u00f4\u0301 pha\u0301t sinh theo <strong>M\u1eabu s\u1ed1 d\u01b0 hai b\u00ean.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Va\u0300o <strong>Ba\u0301o ca\u0301o\\S\u00f4\u0309 k\u00ea\u0301 toa\u0301n\\S05-H: Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i pha\u0301t sinh.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean tham s\u00f4\u0301 ba\u0301o ca\u0301o l\u00e0 t\u1ed5ng h\u1ee3p, cho\u0323n <strong>M\u00e2\u0303u ba\u0301o ca\u0301o<\/strong> la\u0300 <strong>M\u00e2\u0303u hi\u00ea\u0309n thi\u0323 s\u00f4\u0301 d\u01b0 hai b\u00ean,\u00a0<\/strong>nh\u1ea5n <strong>Xem b\u00e1o c\u00e1o<\/strong><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67261 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/1-1.png\" alt=\"\" width=\"813\" height=\"609\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/1-1.png 813w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-1-300x225.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-1-768x575.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-1-50x37.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-1-60x45.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-1-100x75.png 100w\" sizes=\"auto, (max-width: 813px) 100vw, 813px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ki\u00ea\u0309m tra s\u00f4\u0301 d\u01b0 <strong>C\u00f3 TK 131<\/strong> se\u0303 b\u0103\u0300ng v\u01a1\u0301i t\u1ed5ng ch\u1ec9 ti\u00eau <strong>252<\/strong>\u00a0<strong>(C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng) <\/strong>v\u00e0\u00a0ch\u1ec9 ti\u00eau<strong> 262 (C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng)<\/strong><strong>\u00a0<\/strong>tr\u00ean<strong>\u00a0B01\/BCTC: Ba\u0301o ca\u0301o ti\u0300nh hi\u0300nh ta\u0300i chi\u0301nh<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-52393 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-38-33.png\" alt=\"\" width=\"1396\" height=\"489\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-38-33.png 1396w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-38-33-300x105.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-38-33-1024x359.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-38-33-768x269.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-38-33-50x18.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-38-33-60x21.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-38-33-100x35.png 100w\" sizes=\"auto, (max-width: 1396px) 100vw, 1396px\" \/><\/p>\n<p>Theo h\u00ecnh minh h\u1ecda b\u00ean tr\u00ean, D\u1ef1 C\u00f3 TK 131 l\u00e0 10 tri\u1ec7u b\u1eb1ng v\u1edbi ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 10 tri\u1ec7u. V\u1eady ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng tr\u00ean b\u00e1o c\u00e1o B01\/BCTC \u0111ang hi\u1ec3n th\u1ecb <strong>\u0110\u00fang.<\/strong><br \/>\nTr\u01b0\u1eddng h\u1ee3p n\u1ebfu D\u01b0 N\u1ee3 v\u00e0 D\u01b0 C\u00f3 TK 131 khi xem b\u00e1o c\u00e1o S05-H (M\u1eabu s\u1ed1 d\u01b0 2 b\u00ean) ch\u01b0a \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf th\u00ec anh\/ ch\u1ecb ki\u1ec3m tra ti\u1ebfp B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 theo <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/vd2-chi-tieu-cac-khoan-nhan-truoc-cua-khach-hang-khac-voi-so-du-co-tk-131-tren-so-s05\/#3-2-kiem-tra-xu-ly-khi-xem-bao-cao-s05-h-mau-so-du-hai-ben-thay-so-du-tk-131-khong-dung-voi-thuc-te-phat-sinh\" target=\"_blank\" rel=\"noopener\">m\u1ee5c 3.2<\/a>.<\/p>\n<h4><strong>3.2 <\/strong><strong>Ki\u1ec3m tra x\u1eed l\u00fd khi xem b\u00e1o c\u00e1o S05-H (M\u1eabu s\u1ed1 d\u01b0 hai b\u00ean) th\u1ea5y s\u1ed1 d\u01b0 TK 131 kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh<\/strong><\/h4>\n<p>Khi xem b\u00e1o c\u00e1o S05-H (M\u1eabu s\u1ed1 d\u01b0 hai b\u00ean) th\u1ea5y TK 131 c\u00f2n s\u1ed1 d\u01b0 2 b\u00ean, s\u1ed1 d\u01b0 kh\u00f4ng \u0111\u00fang m\u1eb7c d\u00f9 \u0111\u00e3 thanh to\u00e1n h\u1ebft c\u00f4ng n\u1ee3. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng do:<\/p>\n<p>\u2013 Khi ph\u00e1t sinh c\u00f4ng n\u1ee3: Ghi N\u1ee3 TK 131 cho \u0110\u1ed1i t\u01b0\u1ee3ng A.<\/p>\n<p>\u2013 Khi nh\u1eadn thanh to\u00e1n: Ghi C\u00f3 TK 131 nh\u01b0ng l\u1ea1i ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng B.<\/p>\n<p>V\u00ec hai ch\u1ee9ng t\u1eeb kh\u00f4ng kh\u1edbp \u0111\u1ed1i t\u01b0\u1ee3ng n\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng th\u1ec3 t\u1ef1 \u0111\u1ed9ng b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3. C\u00e1ch ki\u1ec3m tra nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o<strong> B\u00e1o c\u00e1o\/B\u00e1o c\u00e1o kh\u00e1c\/B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 <\/strong>\u0111\u1ec3 t\u00ecm c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f2n d\u01b0 c\u00f3 v\u00e0 d\u01b0 n\u1ee3<\/p>\n<ul>\n<li>Ch\u1ecdn th\u1eddi gian<\/li>\n<li>Ch\u1ecdn T\u00e0i kho\u1ea3n: <strong>131<\/strong><\/li>\n<li>Ch\u1ecdn <strong>C\u1ea3 hai<\/strong><\/li>\n<li>Ch\u1ecdn <strong>T\u1ea5t c\u1ea3<\/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-67267 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/2-2.png\" alt=\"\" width=\"940\" height=\"779\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/2-2.png 940w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-2-300x249.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-2-768x636.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-2-50x41.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-2-60x50.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-2-100x83.png 100w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/p>\n<ul>\n<li>B\u00e1o c\u00e1o s\u1ebd th\u1ec3 hi\u1ec7n c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f2n d\u01b0. B\u00ean N\u1ee3 cu\u1ed1i ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i thu, b\u00ean C\u00f3 cu\u1ed1i k\u1ef3 ph\u1ea3n \u00e1nh s\u1ed1 tr\u1ea3 tr\u01b0\u1edbc ho\u1eb7c thanh to\u00e1n nhi\u1ec1u h\u01a1n s\u1ed1 thu.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-52403 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-46-18.png\" alt=\"\" width=\"1386\" height=\"627\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-46-18.png 1386w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-46-18-300x136.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-46-18-1024x463.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-46-18-768x347.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-46-18-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-46-18-60x27.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-46-18-100x45.png 100w\" sizes=\"auto, (max-width: 1386px) 100vw, 1386px\" \/><\/p>\n<p>Anh\/ch\u1ecb ki\u1ec3m tra chi ti\u1ebft c\u00f4ng n\u1ee3 c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng , n\u1ebfu th\u1ef1c t\u1ebf c\u00f3 ph\u00e1t sinh \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ea3 tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 nhi\u1ec1u h\u01a1n so v\u1edbi s\u1ed1 c\u00f4ng n\u1ee3 th\u00ec th\u1ec3 hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 v\u1eady l\u00e0 \u0111\u00fang. N\u1ebfu sai th\u00ec anh\/ch\u1ecb chuy\u1ec3n sang b\u01b0\u1edbc 2 \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u\u00a0<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> V\u00e0o <strong>B\u00e1o c\u00e1o\\B\u00e1n h\u00e0ng\\S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu.<\/strong><\/p>\n<p>Tr\u00ean c\u1eeda s\u1ed5 tham s\u1ed1 b\u00e1o c\u00e1o\u00a0<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o l\u00e0 th\u1eddi gian c\u1ea7n ki\u1ec3m tra<\/li>\n<li>Ch\u1ecdn <strong>TK 131<\/strong><\/li>\n<li>Ch\u1ecdn m\u00e3 kh\u00e1ch h\u00e0ng l\u00e0 m\u00e3 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb sai c\u00f4ng n\u1ee3\u00a0<\/li>\n<li>Nh\u1ea5n <strong>Xem b\u00e1o c\u00e1o<\/strong>\u00a0<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-52467 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-50-461111-4.png\" alt=\"\" width=\"1352\" height=\"1362\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-50-461111-4.png 1352w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-50-461111-4-298x300.png 298w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-50-461111-4-1016x1024.png 1016w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-50-461111-4-150x150.png 150w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-50-461111-4-768x774.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-50-461111-4-50x50.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-50-461111-4-60x60.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-50-461111-4-100x100.png 100w\" sizes=\"auto, (max-width: 1352px) 100vw, 1352px\" \/><\/p>\n<ul>\n<li>Anh\/ch\u1ecb r\u00e0 so\u00e1t l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb \u0111ang h\u1ea1ch to\u00e1n sai \u0111\u1ed1i t\u01b0\u1ee3ng. Nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb (li\u00ean k\u1ebft m\u00e0u xanh) t\u1ea1i c\u1ed9t S\u1ed1 hi\u1ec7u, ch\u1ecdn B\u1ecf ghi, sau \u0111\u00f3 sang tab <strong>Th\u1ed1ng k\u00ea<\/strong> \u0111\u1ec3 ch\u1ecdn l\u1ea1i \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng. Cu\u1ed1i c\u00f9ng, nh\u1ea5n C\u1ea5t v\u00e0 in l\u1ea1i b\u00e1o c\u00e1o \u0111\u1ec3 ki\u1ec3m tra s\u1ed1 li\u1ec7u.<\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5:\u00a0<\/strong>Khi ghi nh\u1eadn kho\u1ea3n ph\u1ea3i thu N\u1ee3 131 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecdn l\u00e0 C\u00e1 nh\u00e2n, th\u00ec khi ng\u01b0\u1eddi mua thanh to\u00e1n C\u00f3 TK 131 c\u1ea7n ph\u1ea3i ch\u1ecdn \u1edf Tab 2.Th\u1ed1ng k\u00ea c\u0169ng \u0111\u1ed1i t\u01b0\u1ee3ng: C\u00e1 nh\u00e2n. Nh\u01b0 v\u1eady, c\u1ea7n s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n cho \u0111\u01a1n v\u1ecb:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67273 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/3-3.png\" alt=\"\" width=\"1270\" height=\"782\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/3-3.png 1270w, \/ke-toan\/wp-content\/uploads\/2025\/12\/3-3-300x185.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/3-3-1024x631.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/3-3-768x473.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/3-3-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/3-3-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/3-3-100x62.png 100w\" sizes=\"auto, (max-width: 1270px) 100vw, 1270px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> In l\u1ea1i s\u1ed5 <strong>S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh( M\u1eabu s\u1ed1 d\u01b0 2 b\u00ean)<\/strong>\u00a0&amp; B\u00e1o c\u00e1o <strong>B01\/BCTC<\/strong> \u0111\u1ec3 ki\u1ec3m tra s\u1ed1 li\u1ec7u\u00a0<\/p>\n<h3>4. L\u01b0u \u00fd<\/h3>\n<p>Anh\/ch\u1ecb c\u00f3 th\u1ec3 ki\u1ec3m tra nhanh s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y s\u1ed1 d\u01b0 t\u1eeb nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0o, t\u1eebng t\u00e0i kho\u1ea3n \u0111\u00f3 s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean l\u00e0 bao nhi\u00eau b\u1eb1ng c\u00e1ch v\u00e0o l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 nh\u1ea5n v\u00e0o ch\u1ec9 ti\u00eau 252, 262 \u0111\u1ec3 xem chi ti\u1ebft. Chi ti\u1ebft anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/ava-kiem-tra-chi-tiet-phat-sinh-theo-thiet-lap-cong-thuc\/\" target=\"_blank\" rel=\"noopener\">\u00a0t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u 2 ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng (m\u00e3 s\u1ed1 252) v\u00e0 ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng (m\u00e3 s\u1ed1 262)\u00a0tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B01\/BCTC), \u0111\u1ed3ng th\u1eddi&#8230;<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[147],"ht-kb-tag":[211,221,222],"class_list":["post-1632","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-https-mimosahelp-misa-vn-kb-b01-bctc-bao-cao-tinh-hinh-tai-chinh-va-so-s05-h-bang-can-doi-phat-sinh","ht_kb_tag-b01-bctc","ht_kb_tag-cac-khoan-nhan-truoc-cua-khach-hang","ht_kb_tag-ma-so-62"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1632","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=1632"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1632\/revisions"}],"predecessor-version":[{"id":70107,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1632\/revisions\/70107"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1632"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1632"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}