{"id":1667,"date":"2020-07-31T10:31:03","date_gmt":"2020-07-31T10:31:03","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=1667"},"modified":"2025-12-11T10:37:24","modified_gmt":"2025-12-11T03:37:24","slug":"doi-chieu-ma-so-10-tren-b02-voi-ma-so-85-tren-b01-bcqt","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/doi-chieu-ma-so-10-tren-b02-voi-ma-so-85-tren-b01-bcqt\/","title":{"rendered":"Khi xem b\u00e1o c\u00e1o B02\/BCTC ch\u1ec9 ti\u00eau Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (m\u00e3 s\u1ed1 416) kh\u00f4ng b\u1eb1ng v\u1edbi S\u1ed1 thu \u0111\u01b0\u1ee3c trong n\u0103m cu\u0309a Ngu\u00f4\u0300n hoa\u0323t \u0111\u00f4\u0323ng kha\u0301c \u0111\u01b0\u01a1\u0323c \u0111\u00ea\u0309 la\u0323i (Ma\u0303 s\u00f4\u0301 203) tr\u00ean B01\/BCQT th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3><span style=\"font-size: 18pt;\"><span style=\"font-size: 14pt;\"><strong>1. T\u1ed5ng quan<\/strong><\/span><br \/>\n<\/span><\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi so s\u00e1nh s\u1ed1 li\u1ec7u Chi\u0309 ti\u00eau Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 <strong>(Ma\u0303 s\u00f4\u0301 416) tr\u00ean B02\/BCTC<\/strong> v\u01a1\u0301i S\u00f4\u0301 thu \u0111\u01b0\u01a1\u0323c trong n\u0103m cu\u0309a Ngu\u00f4\u0300n hoa\u0323t \u0111\u00f4\u0323ng kha\u0301c \u0111\u01b0\u01a1\u0323c \u0111\u00ea\u0309 la\u0323i <strong>(Ma\u0303 s\u00f4\u0301 203) tr\u00ean B01\/BCQT <\/strong>th\u1ea5y kh\u00f4ng b\u0103\u0300ng nhau trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 ph\u00e1t sinh Kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 (TK 013) v\u00e0 Tham s\u1ed1 b\u00e1o c\u00e1o t\u00edch Bao g\u1ed3m s\u1ed1 li\u1ec7u s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 tr\u00ean b\u00e1o c\u00e1o B01\/BCQT<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67103 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/B020b1.png\" alt=\"\" width=\"1433\" height=\"563\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/B020b1.png 1433w, \/ke-toan\/wp-content\/uploads\/2025\/12\/B020b1-300x118.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/B020b1-1024x402.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/B020b1-768x302.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/B020b1-50x20.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/B020b1-60x24.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/B020b1-100x39.png 100w\" sizes=\"auto, (max-width: 1433px) 100vw, 1433px\" \/><\/p>\n<h3>2. Nguy\u00ean t\u1eafc\u00a0<\/h3>\n<p>&#8211; C\u0103n c\u1ee9 l\u1ea5y s\u1ed1 li\u1ec7u chi\u0309 ti\u00eau Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (Ma\u0303 s\u00f4\u0301 416) tr\u00ean B02\/BCTC l\u00e0 t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 531 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean c\u00f3 TK 911 kh\u00f4ng ph\u00e2n bi\u1ec7t ngu\u1ed3n (B\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng tr\u00ean ph\u1ea7n m\u1ec1m).<br \/>\n&#8211; Ch\u1ec9 ti\u00eau \u201cS\u1ed1 thu \u0111\u01b0\u1ee3c trong n\u0103m\u201d (M\u00e3 s\u1ed1 203) l\u00e0 t\u1ed5ng doanh thu trong n\u0103m thu\u1ed9c Ngu\u1ed3n kh\u00e1c ( m\u00e3 ngu\u1ed3n 7) c\u1ee7a 3 nh\u00f3m:<br \/>\n+ Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh, d\u1ecbch v\u1ee5 (TK 531)<br \/>\n+ Doanh thu t\u00e0i ch\u00ednh (TK 515)<br \/>\n+ Thu nh\u1eadp kh\u00e1c (TK 711)<br \/>\nSau khi c\u1ed9ng ph\u00e1t sinh C\u00f3 c\u1ee7a 3 t\u00e0i kho\u1ea3n tr\u00ean, tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (Ph\u00e1t sinh N\u1ee3) trong k\u1ef3 s\u1ebd l\u00e0 s\u1ed1 li\u1ec7u l\u00ean ch\u1ec9 ti\u00eau n\u00e0y.<\/p>\n<h4>3. C\u00e1ch x\u1eed l\u00fd\u00a0<\/h4>\n<h4><strong>Nguy\u00ean nh\u00e2n 1:<\/strong> Ch\u1ecdn sai tham s\u1ed1\u00a0<\/h4>\n<p>Tham s\u1ed1 khi ch\u1ecdn ch\u01b0\u01a1ng, ngu\u1ed3n, th\u1eddi gian 2 b\u00e1o c\u00e1o <strong>B01\/BCQT<\/strong>\u00a0 v\u00e0\u00a0<strong>B02\/BCTC\u00a0<\/strong>kh\u00e1c nhau\u00a0<\/p>\n<p><strong>&#8211; B01\/BCQT<\/strong> kh\u00f4ng t\u00edch Bao g\u1ed3m s\u1ed1 li\u1ec7u ho\u1ea1t \u0111\u1ed9ng SXKD<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p 1:<\/strong><\/p>\n<p>Ch\u1ecdn Tham s\u1ed1 l\u00e0 t\u1ed5ng h\u1ee3p v\u00e0 th\u1eddi gian kh\u1edbp nhau tr\u00ean 2 b\u00e1o c\u00e1o <strong>B01\/BCQT<\/strong>\u00a0 v\u00e0\u00a0<strong>B02\/BCTC<\/strong><\/p>\n<p>T\u00edch v\u00e0o Bao g\u1ed3m s\u1ed1 li\u1ec7u ho\u1ea1t \u0111\u1ed9ng SXKD tr\u00ean b\u00e1o c\u00e1o <strong>B01\/BCQT<\/strong>\u00a0<\/p>\n<h4><span style=\"font-size: 14pt;\"><b>Nguy\u00ean nh\u00e2n 2:<\/b><\/span> Do \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n doanh thu kh\u00f4ng ph\u1ea3i l\u00e0 Ngu\u1ed3n kh\u00e1c (m\u00e3 ngu\u1ed3n \u0111\u1ea7u 7)<br \/>\n<b> <\/b><\/h4>\n<p><strong>B02\/BCTC<\/strong> m\u00e3 s\u1ed1 416 &#8211; Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 l\u1ea5y theo ph\u00e1t sinh 531 c\u1ee7a <strong>t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n<\/strong><\/p>\n<p><strong>B01\/BCQT<\/strong> ma\u0303 s\u00f4\u0301 203 <strong>&#8211;<\/strong> S\u1ed1 thu \u0111\u01b0\u1ee3c trong n\u0103m ch\u1ec9 l\u1ea5y ph\u00e1t sinh c\u1ee7a <strong>Ngu\u1ed3n kh\u00e1c( m\u00e3 ngu\u1ed3n \u0111\u1ea7u 7)\u00a0<\/strong><\/p>\n<p>Do v\u1eady , khi tr\u00ean ch\u1ee9ng t\u1eeb ph\u00e1t sinh h\u1ea1ch to\u00e1n 531 ch\u1ecdn sai ngu\u1ed3n kh\u00f4ng ph\u1ea3i l\u00e0 Ngu\u1ed3n kh\u00e1c s\u1ebd d\u1eabn \u0111\u1ebfn 2 b\u00e1o c\u00e1o l\u1ec7ch nhau .\u00a0<\/p>\n<p><strong><span style=\"font-size: 14pt;\">Gi\u1ea3i ph\u00e1p 2 : <\/span><\/strong><\/p>\n<p>Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/khi-in-bao-cao-b01-bcqt-chi-tieu-so-thu-duoc-trong-nam-len-sai-so-lieu-thi-phai-lam-the-nao\/#2-2-1-nguyen-nhan-1-do-hach-toan-dung-cac-tai-khoan-trong-bang-531-515-711-nhung-sai-nguon-sai-so-tien-thua-thieu-chung-tu\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> \u0111\u1ec3 ki\u1ec3m tra c\u00f3 ch\u1ee9ng t\u1eeb n\u00e0o h\u1ea1ch to\u00e1n v\u00e0o 531 nh\u01b0ng \u0111ang ch\u1ecdn sai ngu\u1ed3n \u0111\u1ec3 s\u1eeda l\u1ea1i<\/p>\n<p>Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/phubieu_f01-01bcqt_khonglen_solieu_taicot6_nguonhoatdongkhac_duocdelai\/#nguyen-nhan-3-do-ma-nguon-dang-khong-dung-voi-ma-nguon-trong-thiet-lap-bao-cao-tai-chinh\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> \u0111\u1ec3 ki\u1ec3m tra n\u1ebfu h\u1ea1ch to\u00e1n TK 531 v\u00e0 ch\u1ecdn \u0111\u00fang ngu\u1ed3n kh\u00e1c r\u1ed3i nh\u01b0ng <strong>Ma\u0303 s\u00f4\u0301 203 tr\u00ean B01\/BCQT <\/strong>v\u1eabn kh\u00f4ng l\u00ean do m\u00e3 ngu\u1ed3n trong c\u00f4ng th\u1ee9c trong b\u00e1o c\u00e1o kh\u00e1c m\u00e3 ngu\u1ed3n ph\u00e1t sinh.<\/p>\n<h4 id=\"nguyen-nhan-2-do-don-vi-co-phat-sinh-cac-tai-khoan-515-711\">Nguy\u00ean nh\u00e2n 3: Do \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c t\u00e0i kho\u1ea3n 515, 711<\/h4>\n<p><strong>Gi\u1ea3i ph\u00e1p 3:<\/strong><\/p>\n<p>M\u00e3 s\u1ed1 203 tr\u00ean B\u00e1o c\u00e1o<strong>\u00a0B01\/BCQT<\/strong> l\u1ea5y s\u1ed1 li\u1ec7u c\u00e1c t\u00e0i kho\u1ea3n 531, 515, 711.<\/p>\n<p>M\u00e3 s\u1ed1 416 tr\u00ean b\u00e1o c\u00e1o <strong>B02\/BCTC<\/strong> l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a 531, n\u00ean n\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c t\u00e0i kho\u1ea3n 515, 711 \u1edf ngu\u1ed3n kh\u00e1c th\u00ec s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o B01\/BCQT l\u1ec7ch v\u1edbi B02 b\u1eb1ng s\u1ed1 ph\u00e1t sinh c\u1ee7a 515, 711 l\u00e0 <strong>\u0111\u00fang.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi so s\u00e1nh s\u1ed1 li\u1ec7u Chi\u0309 ti\u00eau Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (Ma\u0303 s\u00f4\u0301 416) tr\u00ean B02\/BCTC v\u01a1\u0301i S\u00f4\u0301 thu \u0111\u01b0\u01a1\u0323c trong n\u0103m cu\u0309a Ngu\u00f4\u0300n hoa\u0323t \u0111\u00f4\u0323ng kha\u0301c \u0111\u01b0\u01a1\u0323c&#8230;<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[148],"ht-kb-tag":[],"class_list":["post-1667","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b02-bctc-bao-cao-ket-qua-hoat-dong-va-b01-bcqt-bao-cao-quyet-toan-kinh-phi-hoat-dong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1667","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=1667"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1667\/revisions"}],"predecessor-version":[{"id":67109,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1667\/revisions\/67109"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1667"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1667"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}