{"id":1649,"date":"2020-07-31T10:17:49","date_gmt":"2020-07-31T10:17:49","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=1649"},"modified":"2025-12-25T15:24:25","modified_gmt":"2025-12-25T08:24:25","slug":"vd5-chi-tieu-cac-khoan-phai-thu-khac-khac-voi-so-du-no-cac-tk-133-138-141-242-tren-so-s05","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/vd5-chi-tieu-cac-khoan-phai-thu-khac-khac-voi-so-du-no-cac-tk-133-138-141-242-tren-so-s05\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi xem ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134) v\u00e0 ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 183) tr\u00ean b\u00e1o c\u00e1o B01\/BCTC th\u1ea5y 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\u00a0<strong>C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134)<\/strong> v\u00e0 ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 183)<\/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&#8211; T\u1ed5ng ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 134 + m\u00e3 s\u1ed1 183 kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 N\u1ee3 c\u00e1c TK 137, 138, 141, 248, 332, 334, 338, 348 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H)<br \/>\n&#8211; S\u1ed1 d\u01b0 N\u1ee3 c\u00e1c TK 137, 138, 141, 248, 338 chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c ph\u00ed l\u1ec7 ph\u00ed 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-67645 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/12.png\" alt=\"\" width=\"897\" height=\"738\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/12.png 897w, \/ke-toan\/wp-content\/uploads\/2025\/12\/12-300x247.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/12-768x632.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/12-50x41.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/12-60x49.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/12-100x82.png 100w\" sizes=\"auto, (max-width: 897px) 100vw, 897px\" \/><\/p>\n<h3>2. Nguy\u00ean t\u1eafc ghi nh\u1eadn<\/h3>\n<ul>\n<li>T\u1ed5ng 2 ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134)<\/strong> v\u00e0 ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 183)<\/strong> \u0111ang b\u0103\u0300ng t\u00f4\u0309ng s\u00f4\u0301 d\u01b0 N\u1ee3 c\u00e1c TK 137, 1381, 1382, 1385, 1388, 141, 248, 3381, 3382, 3387, 3388 (chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3) v\u00e0 d\u01b0 N\u1ee3 c\u00e1c TK 1383, 3383 ( chi ti\u1ebft theo Ph\u00ed, l\u1ec7 ph\u00ed) v\u00e0 d\u01b0 N\u1ee3 TK 353, 332, 334.<\/li>\n<li>Trong khi \u0111o\u0301, tr\u00ean <strong>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)s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c TK 137, 138, 141, 248, 338 l\u00e0 s\u1ed1 \u0111\u00e3 b\u00f9 tr\u1eeb t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 v\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n \u0111\u00f3 kh\u00f4ng theo \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c Ph\u00ed, l\u1ec7 ph\u00ed.<\/li>\n<\/ul>\n<p>Anh\/ch\u1ecb c\u00f3 th\u1ec3 xem c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng c\u00e1ch v\u00e0o <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/thiet-lap-bao-cao-tai-chinh\/#2-1-thiet-lap-cong-thuc-bao-cao\" target=\"_blank\" rel=\"noopener\">Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> \u0111\u1ec3 xem.<\/p>\n<h3>3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<h4>3.1 T\u1ed5ng ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 134 + m\u00e3 s\u1ed1 183 kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 N\u1ee3 c\u00e1c TK 137, 138, 141, 248, 332, 334, 338, 353 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H)<\/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 134 v\u00e0 183 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> Va\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<ul>\n<li>Tr\u00ean tham s\u00f4\u0301 ba\u0301o ca\u0301o, cho\u0323n <strong>M\u00e2\u0303u ba\u0301o ca\u0301o<\/strong> la\u0300 <strong>M\u00e2\u0303u s\u00f4\u0301 d\u01b0 hai b\u00ean<\/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-52383 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-35-41.png\" alt=\"\" width=\"807\" height=\"747\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-35-41.png 807w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-35-41-300x278.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-35-41-768x711.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-35-41-50x46.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-35-41-60x56.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_9-35-41-100x93.png 100w\" sizes=\"auto, (max-width: 807px) 100vw, 807px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ki\u1ec3m tra v\u00e0 c\u1ed9ng t\u1ea5t c\u1ea3 s\u00f4\u0301 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 c\u1ee7a<strong> c\u00e1c TK 137, 138, 141, 248, 332, 334, 338, 353 <\/strong>se\u0303 b\u0103\u0300ng v\u01a1\u0301i chi\u0309 ti\u00eau t\u1ed5ng 2 ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134)<\/strong> v\u00e0 ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 183)<\/strong>.\u00a0<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67651 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/13-1.png\" alt=\"\" width=\"1406\" height=\"736\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/13-1.png 1406w, \/ke-toan\/wp-content\/uploads\/2025\/12\/13-1-300x157.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/13-1-1024x536.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/13-1-768x402.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/13-1-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/13-1-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/13-1-100x52.png 100w\" sizes=\"auto, (max-width: 1406px) 100vw, 1406px\" \/><\/p>\n<p>Theo h\u00ecnh minh h\u1ecda b\u00ean tr\u00ean s\u1ed1 d\u01b0 N\u1ee3 TK 3388 l\u00e0 17.384.000, v\u1eady s\u1ed1 \u0111\u00fang \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c tr\u00ean b\u00e1o c\u00e1o B01\/BCTC l\u00e0 s\u1ed1 ti\u1ec1n n\u00e0y.<br data-start=\"114\" data-end=\"117\" \/><br \/>\nN\u1ebfu s\u1ed1 d\u01b0 <strong data-start=\"129\" data-end=\"138\" data-is-only-node=\"\">N\u1ee3\/C\u00f3<\/strong> c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n <strong>137,<\/strong> <strong data-start=\"157\" data-end=\"213\">1381, 1382, 1385, 1388, 3381, 3382, 3387, 3388<\/strong> tr\u00ean b\u00e1o c\u00e1o <strong data-start=\"227\" data-end=\"254\">S05-H (M\u1eabu s\u1ed1 d\u01b0 2 b\u00ean)<\/strong> ch\u01b0a kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf th\u00ec anh\/ch\u1ecb ki\u1ec3m tra ti\u1ebfp <strong data-start=\"295\" data-end=\"323\">B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3<\/strong> theo <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/chi-tieu-phai-thu-khach-hang-khac-voi-so-du-no-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\"><strong data-start=\"329\" data-end=\"340\">m\u1ee5c 3.2<\/strong><\/a>.<br data-start=\"341\" data-end=\"344\" \/><br \/>\nTr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh t\u1ea1i c\u00e1c t\u00e0i kho\u1ea3n <strong data-start=\"395\" data-end=\"409\">1383, 3383<\/strong> v\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 <strong data-start=\"424\" data-end=\"430\">N\u1ee3<\/strong> c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n <strong data-start=\"449\" data-end=\"491\">137, 138, 141, 248, 332, 334, 338, 353<\/strong> tr\u00ean b\u00e1o c\u00e1o <strong data-start=\"505\" data-end=\"532\">S05-H (M\u1eabu s\u1ed1 d\u01b0 2 b\u00ean)<\/strong> v\u1eabn kh\u00f4ng b\u1eb1ng t\u1ed5ng <strong data-start=\"553\" data-end=\"576\">ch\u1ec9 ti\u00eau 134 v\u00e0 183<\/strong>, ti\u1ebfp t\u1ee5c ki\u1ec3m tra theo <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/vd5-chi-tieu-cac-khoan-phai-thu-khac-khac-voi-so-du-no-cac-tk-133-138-141-242-tren-so-s05\/#3-3-kiem-tra-so-du-no-cac-tai-khoan-1383-3383-chi-tiet-theo-tung-khoan-phi-le-phi\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"601\" data-end=\"612\">m\u1ee5c 3.3<\/strong><\/a>. Theo v\u00ed d\u1ee5 minh h\u1ecda \u1edf tr\u00ean th\u00ec ch\u1ec9 c\u00f3 d\u01b0 N\u1ee3 TK 3388 l\u00e0 17.384.000, nh\u01b0ng ch\u1ec9 ti\u00eau c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c tr\u00ean b\u00e1o c\u00e1o B01\/BCTC \u0111ang hi\u1ec7n l\u00e0 21.384.000, \u0111\u1ed3ng th\u1eddi \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh t\u00e0i kho\u1ea3n 3383 n\u00ean \u0111\u01a1n v\u1ecb s\u1ebd ki\u1ec3m tra ti\u1ebfp s\u1ed1 d\u01b0 3383 chi ti\u1ebft theo t\u1eebng lo\u1ea1i Ph\u00ed, l\u1ec7 ph\u00ed.<\/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 1381, 1382, 1385, 1388, 3381, 3382, 3387, 3388 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 c\u00e1c TK <strong>1381, 1382, 1385, 1388, 3381, 3382, 3387, 3388 <\/strong>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 C\u00f3 c\u00e1c TK <strong>3381, 3382, 3387, 3388\u00a0 <\/strong>ho\u1eb7c Ghi N\u1ee3 c\u00e1c<strong> TK 1381, 1382, 1385, 1388 <\/strong>cho \u0110\u1ed1i t\u01b0\u1ee3ng A.<\/p>\n<p>\u2013 Khi chi\/thu thanh to\u00e1n: Ghi N\u1ee3 c\u00e1c TK <strong>3381, 3382, 3387, 3388<\/strong> ho\u1eb7c Ghi C\u00f3 c\u00e1c<strong> TK 1381, 1382, 1385, 1388 <\/strong>\u00a0nh\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. V\u00ed d\u1ee5 tr\u00ean <strong>S05-H<\/strong> \u0111ang c\u00f3 s\u1ed1 d\u01b0 N\u1ee3, C\u00f3 tr\u00ean <strong>TK 3388<\/strong><\/p>\n<ul>\n<li>Ch\u1ecdn T\u00e0i kho\u1ea3n: 3388<\/li>\n<li>Ch\u1ecdn t\u1ea5t c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-52555 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_13-53-29.png\" alt=\"\" width=\"921\" height=\"759\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_13-53-29.png 921w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_13-53-29-300x247.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_13-53-29-768x633.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_13-53-29-50x41.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_13-53-29-60x49.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_13-53-29-100x82.png 100w\" sizes=\"auto, (max-width: 921px) 100vw, 921px\" \/><\/p>\n<ul>\n<li>B\u00e1o c\u00e1o s\u1ebd th\u1ec3 hi\u1ec7n \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean N\u1ee3 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean C\u00f3 \u0111\u00e3 ch\u1ecdn tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n.\u00a0<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67763 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/3-6.png\" alt=\"\" width=\"1406\" height=\"489\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/3-6.png 1406w, \/ke-toan\/wp-content\/uploads\/2025\/12\/3-6-300x104.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/3-6-1024x356.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/3-6-768x267.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/3-6-50x17.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/3-6-60x21.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/3-6-100x35.png 100w\" sizes=\"auto, (max-width: 1406px) 100vw, 1406px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> V\u00e0o <strong>B\u00e1o c\u00e1o\/Mua h\u00e0ng\/B\u00e1o c\u00e1o chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3.<\/strong><\/p>\n<ul>\n<li>Ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang c\u00f3 d\u01b0 N\u1ee3 v\u00e0 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 ch\u01b0a b\u00f9 tr\u1eeb cho nhau theo <strong>B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3<\/strong> \u0111\u00e3 in \u1edf <strong>B\u01b0\u1edbc 1<\/strong>.<\/li>\n<li>Ch\u1ecdn TK 3388<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67769 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/5-6.png\" alt=\"\" width=\"1407\" height=\"895\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/5-6.png 1407w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-6-300x191.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-6-1024x651.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-6-768x489.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-6-50x32.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-6-60x38.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-6-100x64.png 100w\" sizes=\"auto, (max-width: 1407px) 100vw, 1407px\" \/><\/p>\n<ul>\n<li>\u0110\u01a1n v\u1ecb r\u00e0 so\u00e1t l\u1ea1i xem ch\u1ee9ng t\u1eeb n\u00e0o ch\u01b0a ch\u1ecdn \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec t\u00edch v\u00e0o ch\u1ee9ng t\u1eeb v\u00e0 sang ph\u1ea7n <strong>2.Th\u1ed1ng k\u00ea<\/strong> ch\u1ecdn l\u1ea1i \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5:<\/strong> Khi nh\u1eadn ti\u1ec1n chi h\u1ed9 ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng: <strong>BHYT<\/strong>, th\u00ec chi tr\u1ea3 ti\u1ec1n \u0111\u00f3 cho \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng c\u1ea7n ph\u1ea3i ch\u1ecdn \u1edf <strong>Tab 2.Th\u1ed1ng k\u00ea<\/strong> c\u0169ng \u0111\u1ed1i t\u01b0\u1ee3ng: <strong>BHYT<\/strong>. Nh\u01b0 v\u1eady, c\u1ea7n s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb chi ti\u1ec1n kho\u1ea3n chi h\u1ed9 n\u00e0y.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67775 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/6-3.png\" alt=\"\" width=\"1287\" height=\"839\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/6-3.png 1287w, \/ke-toan\/wp-content\/uploads\/2025\/12\/6-3-300x196.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/6-3-1024x668.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/6-3-768x501.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/6-3-50x33.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/6-3-60x39.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/6-3-100x65.png 100w\" sizes=\"auto, (max-width: 1287px) 100vw, 1287px\" \/><\/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 sin<\/strong>h &amp; B\u00e1o c\u00e1o <strong>B01\/BCTC<\/strong> \u0111\u1ec3 ki\u1ec3m tra s\u1ed1 li\u1ec7u\u00a0<\/p>\n<h4>3.3 Ki\u1ec3m tra s\u1ed1 d\u01b0 N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 1383, 3383 chi ti\u1ebft theo t\u1eebng kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed<\/h4>\n<p>Tr\u00ean S05-H, TK 1383 v\u00e0 TK 3383 h\u1ebft s\u1ed1 d\u01b0 nh\u01b0ng chi ti\u1ebft t\u1eebng kho\u1ea3n Ph\u00ed, l\u1ec7 ph\u00ed h\u1ea1ch to\u00e1n ch\u01b0a \u0111\u00fang n\u00ean ch\u1ec9 ti\u00eau Ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134) c\u00f3 s\u1ed1 li\u1ec7u.<\/p>\n<p>V\u00ed d\u1ee5:<br \/>\n&#8211; Khi thu N\u1ee3 c\u00e1c TK 111, TK112\/ C\u00f3 TK 3383: 10 tri\u1ec7u, Ch\u1ecdn Ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 Ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9<br \/>\n&#8211; Khi n\u1ed9p thu\u1ebf N\u1ee3 TK3383\/C\u00f3 TK 3332: 4 tri\u1ec7u Ch\u1ecdn Ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 Ph\u00ed th\u1ea9m \u0111\u1ecbnh<br \/>\n&#8211; S\u1ed1 thu \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb N\u1ee3 TK3383\/ C\u00f3 TK 514: 6 tri\u1ec7u Ch\u1ecdn lo\u1ea1i Ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 Ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9<br \/>\nV\u1eady D\u1ef1 N\u1ee3 TK 3383 chi ti\u1ebft Ph\u00ed th\u1ea9m \u0111\u1ecbnh l\u00e0 4 tri\u1ec7u l\u00ean ch\u1ec9 ti\u00eau Ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c tr\u00ean b\u00e1o c\u00e1o B01\/BCTC, th\u1ef1c t\u1ebf l\u00e0 kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u.<\/p>\n<p>\u0110\u1ec3 ki\u1ec3m tra s\u1ed1 d\u01b0 1383, 3383 c\u1ee7a t\u1eebng kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1<\/strong>: V\u00e0o<strong> B\u00e1o c\u00e1o\/B\u00e1o c\u00e1o kh\u00e1c\/B\u1ea3ng in t\u1ed5ng h\u1ee3p c\u1ee7a t\u00e0i kho\u1ea3n<\/strong> \u0111\u1ec3 t\u00ecm c\u00e1c kho\u1ea3n Ph\u00ed, l\u1ec7 ph\u00ed c\u00f2n d\u01b0 n\u1ee3 v\u00e0 d\u01b0 c\u00f3. V\u00ed d\u1ee5 xem TK 3383<\/p>\n<ul>\n<li>Ch\u1ecdn TK 3383<\/li>\n<li>T\u1ed5ng h\u1ee3p theo: Ph\u00ed, l\u1ec7 ph\u00ed<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-52589 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_14-40-18.png\" alt=\"\" width=\"658\" height=\"651\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_14-40-18.png 658w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_14-40-18-300x297.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_14-40-18-50x50.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_14-40-18-60x60.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/2025-10-16_14-40-18-100x100.png 100w\" sizes=\"auto, (max-width: 658px) 100vw, 658px\" \/><\/p>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o\u00a0<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67723 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/d15.png\" alt=\"\" width=\"1403\" height=\"375\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/d15.png 1403w, \/ke-toan\/wp-content\/uploads\/2025\/12\/d15-300x80.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/d15-1024x274.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/d15-768x205.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/d15-50x13.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/d15-60x16.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/d15-100x27.png 100w\" sizes=\"auto, (max-width: 1403px) 100vw, 1403px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Anh\/ch\u1ecb ki\u1ec3m tra l\u1ea1i nh\u1eefng kho\u1ea3n Ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 b\u00ean N\u1ee3 v\u00e0 C\u00f3, x\u00e1c \u0111\u1ecbnh kho\u1ea3n Ph\u00ed, l\u1ec7 ph\u00ed \u0111ang ch\u1ecdn sai.<br \/>\nT\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb c\u1ee7a lo\u1ea1i ph\u00ed \u0111ang sai theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tim-kiem\/#2-huong-dan-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>: L\u1ecdc c\u1ed9t Ph\u00ed l\u1ec7 ph\u00ed sai, L\u1ecdc TK N\u1ee3 ho\u1eb7c TK c\u00f3 l\u00e0 TK 3383, m\u1edf ch\u1ee9ng t\u1eeb, t\u00ecm c\u1ed9t Ph\u00ed, l\u1ec7 ph\u00ed ch\u1ecdn lo\u1ea1i Ph\u00ed , l\u1ec7 ph\u00ed \u0111\u00fang.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67737 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/1-6.png\" alt=\"\" width=\"1288\" height=\"554\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/1-6.png 1288w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-6-300x129.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-6-1024x440.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-6-768x330.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-6-50x22.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-6-60x26.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-6-100x43.png 100w\" sizes=\"auto, (max-width: 1288px) 100vw, 1288px\" \/><br \/>\nTheo v\u00ed d\u1ee5 tr\u00ean, ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh s\u1ed1 thu \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb ch\u1ecdn v\u1ec1 Lo\u1ea1i Ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67747 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/2-4.png\" alt=\"\" width=\"1287\" height=\"922\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/2-4.png 1287w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-4-300x215.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-4-1024x734.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-4-768x550.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-4-50x36.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-4-60x43.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-4-100x72.png 100w\" sizes=\"auto, (max-width: 1287px) 100vw, 1287px\" \/><\/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 sin<\/strong>h &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 v\u00e0 nh\u1ea5n v\u00e0o ch\u1ec9 ti\u00eau 134, 183 \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\"> t\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\u00a0C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134) v\u00e0 ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 183)\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&#8230;<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[129,147],"ht-kb-tag":[],"class_list":["post-1649","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b01-bctc-bao-cao-tinh-hinh-tai-chinh","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"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1649","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=1649"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1649\/revisions"}],"predecessor-version":[{"id":69691,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1649\/revisions\/69691"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1649"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1649"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}