{"id":1671,"date":"2020-07-31T10:34:53","date_gmt":"2020-07-31T10:34:53","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=1671"},"modified":"2025-12-26T16:21:47","modified_gmt":"2025-12-26T09:21:47","slug":"so-tien-co-tk-531-tren-s05-h-lech-voi-doanh-thu-ma-so-10-tren-b02-bctc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/so-tien-co-tk-531-tren-s05-h-lech-voi-doanh-thu-ma-so-10-tren-b02-bctc\/","title":{"rendered":"Khi xem S\u00f4\u0301 ti\u00ea\u0300n Co\u0301 TK 531 \u01a1\u0309 ba\u0301o ca\u0301o S05-H l\u00ea\u0323ch v\u01a1\u0301i 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 th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh ch\u1ecb ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/strong> khi s\u1ed1 ph\u00e1t sinh C\u00f3 TK 531<\/strong> tr\u00ean b\u00e1o c\u00e1o S05-H<\/strong>: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh l\u1ec7ch<\/strong> v\u1edbi Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 416<\/strong>) tr\u00ean B02\/BCTC<\/strong> theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/p>\n
$\"\"$ <\/p>\n
Ch\u00eanh l\u1ec7ch n\u00e0y th\u01b0\u1eddng ph\u00e1t sinh do :<\/p>\n
\n
Ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o<\/strong> kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t<\/li>\n
B02\/BCTC t\u00edch v\u00e0o l\u1ea5y d\u1eef li\u1ec7u t\u1eeb BCTC \u0111\u00e3 l\u1eadp nh\u01b0ng ch\u01b0a l\u1eadp BCTC ho\u1eb7c khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i s\u1ed1 li\u1ec7u nh\u01b0ng ch\u01b0a l\u1eadp l\u1ea1i BCTC<\/li>\n
Trong k\u1ef3 c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 gi\u1ea3m doanh thu<\/strong> (h\u1ea1ch to\u00e1n N\u1ee3 TK 531).<\/li>\n<\/ul>\n
2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
\n
<\/span><\/p>\n
2.1. Ki\u1ec3m tra tham s\u1ed1 b\u00e1o c\u00e1o khi in S05-H v\u00e0 B02\/BCTC<\/h4>\n
<\/div>
\n
\n
Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o , Ch\u01b0\u01a1ng, Ngu\u1ed3n, gi\u1ed1ng nhau khi in b\u00e1o c\u00e1o S05- H v\u00e0 B02\/BCTC<\/li>\n<\/ul>\n
Khi in m\u1eabu B02\/BCTC:<\/p>\n
\n
\u00a0B\u1ecf t\u00edch L\u1ea5y d\u1eef li\u1ec7u t\u1eeb BCTC \u0111\u00e3 l\u1eadp \u0111\u1ec3 l\u1ea5y s\u1ed1 li\u1ec7u m\u1edbi nh\u1ea5t<\/li>\n
\u00a0N\u1ebfu t\u00edch L\u1ea5y d\u1eef li\u1ec7u t\u1eeb BCTC \u0111\u00e3 l\u1eadp\n
\n
N\u1ebfu kh\u1edbp<\/strong> => \u0110\u00fang<\/li>\n
N\u1ebfu l\u1ec7ch<\/strong>: V\u00e0o ph\u00e2n h\u1ec7\u00a0T\u1ed5ng h\u1ee3p\\ Tab B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<\/strong>\n
\n
Ch\u01b0a<\/strong> th\u1ef1c hi\u1ec7n l\u1eadp BCTC<\/strong> : Nh\u1ea5n th\u00eam<\/strong> \u0111\u1ec3 l\u1eadp BCTC<\/li>\n
\u0110\u00e3<\/strong> th\u1ef1c hi\u1ec7n l\u1eadp BCTC<\/strong>: t\u00edch v\u00e0o m\u0169i t\u00ean c\u1ea1nh Xem\/S\u1eeda nh\u1ea5n X\u00f3a<\/strong>, sau \u0111\u00f3 nh\u1ea5n Th\u00eam<\/strong> \u0111\u1ec3 l\u1eadp l\u1ea1i.<\/strong><\/li>\n
In l\u1ea1i b\u00e1o c\u00e1o \u0111\u1ec3 ki\u1ec3m tra.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
Sau khi in 2 b\u00e1o c\u00e1o S05- H v\u00e0 B02\/BCTC l\u1ec7ch th\u00ec nguy\u00ean nh\u00e2n th\u01b0\u1eddng do trong k\u1ef3 c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 gi\u1ea3m doanh thu<\/strong>. Anh\/ch\u1ecb ki\u1ec3m tra theo m\u1ee5c 2.2<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.2. Ki\u1ec3m tra h\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n l\u00e0m gi\u1ea3m doanh thu<\/h4>\n
<\/div>
\n\n\n\n
\n<\/div><\/div>\n
<\/span><\/p>\n
2.2.1. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o<\/strong><\/h5>\n
<\/div>
\n
– S\u1ed5 S05-H ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 ph\u00e1t sinh c\u1ee7a TK 531 trong k\u1ef3 bao g\u1ed3m:<\/p>\n
\n
Ph\u00e1t sinh t\u0103ng doanh thu (ghi C\u00f3 TK 531)<\/li>\n
Ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (ghi N\u1ee3 TK 531)<\/li>\n<\/ul>\n
– 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)<\/strong> l\u00e0 t\u1ed5ng c\u1ee7a m\u00e3 s\u1ed1 417 + m\u00e3 s\u1ed1 418\u00a0<\/p>\n
\n
Doanh thu \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp thu (M\u00e3 s\u1ed1 417) = T\u1ed5ng doanh thu (b\u00ean c\u00f3 TK 5311) – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (B\u00ean N\u1ee3 TK 5311)<\/li>\n
Doanh thu kinh ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 418) = T\u1ed5ng doanh thu (b\u00ean c\u00f3 TK 5312) – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (B\u00ean N\u1ee3 TK 5312)<\/li>\n<\/ul>\n
Trong \u0111\u00f3 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu b\u1ea3n ch\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
V\u00ec v\u1eady, n\u1ebfu co\u0301 pha\u0301t sinh ch\u01b0\u0301ng t\u01b0\u0300 gia\u0309m thu (N\u01a1\u0323 TK 531) th\u00ec 2 b\u00e1o c\u00e1o s\u1ebd l\u1ec7ch v\u00e0 s\u1ed1 li\u1ec7u C\u00f3 TK 531 <\/strong>tr\u00ean b\u00e1o c\u00e1o S05-H<\/strong> s\u1ebd nhi\u1ec1u h\u01a1n<\/strong> M\u00e3 s\u1ed1 416 <\/strong>tr\u00ean b\u00e1o c\u00e1o B02\/BCTC<\/strong><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.2.2. Gi\u1ea3i ph\u00e1p<\/strong><\/h5>\n
<\/div>
\n
B\u01b0\u1edbc 1: <\/strong>B\u1ecf ghi b\u00fat to\u00e1n X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng (N\u1ebfu ch\u01b0a l\u1eadp th\u00ec b\u1ecf qua b\u01b0\u1edbc n\u00e0y<\/strong>)\u00a0<\/p>\n
\n
V\u00e0o T\u1ed5ng h\u1ee3p\\ Tab X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/li>\n
T\u00edch v\u00e0o m\u0169i t\u00ean c\u1ea1nh Xem\/S\u1eeda tr\u00ean d\u00f2ng ch\u1ee9ng t\u1eeb X\u0110KQH\u0110 nh\u1ea5n B\u1ecf ghi.\u00a0<\/li>\n<\/ul>\n
B\u01b0\u1edbc 2: In S05- H v\u00e0 B02\/BCTC \u0111\u1ec3 so s\u00e1nh s\u1ed1 li\u1ec7u<\/strong><\/p>\n
Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n in b\u00e1o c\u00e1o S05-H v\u00e0 B02\/BCTC<\/p>\n
\n
Ki\u1ec3m tra c\u00e1c ch\u1ec9 ti\u00eau gi\u1eefa 2 b\u00e1o c\u00e1o:\n
\n
S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 5311 tr\u00ean S05-H v\u1edbi m\u00e3 s\u1ed1 417 tr\u00ean B02\/BCTC s\u1ebd kh\u1edbp nhau<\/li>\n
S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 5312 tr\u00ean S05-H v\u1edbi m\u00e3 s\u1ed1 418 tr\u00ean B02\/BCTC s\u1ebd kh\u1edbp nhau<\/li>\n
Anh\/ch\u1ecb s\u1ebd th\u1ea5y c\u1ed9t N\u1ee3 c\u1ee7a TK 531 c\u00f3 ph\u00e1t sinh, \u0111\u00e2y l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa 2 b\u00e1o c\u00e1o S05-H v\u00e0 B02\/BCTC .<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
B\u01b0\u1edbc 3: Ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh N\u1ee3 TK 531<\/strong><\/p>\n
\n
V\u00e0o B\u00e1o c\u00e1o \\B\u00e1o c\u00e1o kh\u00e1c\\K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o Th\u1ed1ng k\u00ea ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n\u00a0<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
T\u00edch v\u00e0o \u00f4 TK N\u1ee3 ,ch\u1ecdn TK 531<\/li>\n
T\u00edch ch\u1ec9 hi\u1ec3n th\u1ecb ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5<\/li>\n
Nh\u1ea5n Xem b\u00e1o c\u00e1o\u00a0<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
Anh\/ch\u1ecb ki\u1ec3m tra h\u1ea1ch to\u00e1n tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean b\u00e1o c\u00e1o .<\/p>\n
a. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb gi\u1ea3m doanh thu h\u1ea1ch to\u00e1n \u0111\u00fang<\/strong><\/p>\n
Th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 l\u00e0m gi\u1ea3m doanh thu nh\u01b0 :<\/p>\n
\n
C\u00e1c kho\u1ea3n thu\u1ebf GTGT (theo PPTT), c\u00e1c kho\u1ea3n n\u1ed9p NSNN : N\u1ee3 TK 531\/C\u00f3 TK 333.<\/li>\n
\u00a0C\u00e1c kho\u1ea3n gi\u1ea3m thu tr\u1ea3 l\u1ea1i ti\u1ec1n do thu th\u1eeba, do gi\u1ea3m gi\u00e1… N\u1ee3 TK 531\/C\u00f3 TK 111,112<\/li>\n<\/ul>\n
V\u1eady 2 b\u00e1o c\u00e1o l\u1ec7ch nhau l\u00e0 \u0110\u00fang\u00a0<\/strong><\/p>\n
V\u00ed d\u1ee5 :
\nTrong k\u1ef3, t\u1ed5ng ph\u00e1t sinh doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb (C\u00f3 TK 5311): 69.300.000. Ph\u00e1t sinh gi\u1ea3m doanh thu (N\u1ee3 TK 5311) :15.000.000.<\/p>\n
M\u00e3 s\u1ed1 417 tr\u00ean B02 = 69.300.000( C\u00f3 TK 5311) \u2013 15.000.000 (N\u1ee3 TK 5311) = 54.300.000<\/p>\n
Kh\u00f4ng ph\u00e1t sinh m\u00e3 s\u1ed1 418 n\u00ean m\u00e3 s\u1ed1 416= m\u00e3 417\u00a0<\/p>\n
S\u1ed1 li\u1ec7u ch\u00eanh n\u00e0y gi\u1eefa 2 b\u00e1o c\u00e1o l\u00e0 \u0110\u00fang<\/strong>.<\/p>\n
b. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb gi\u1ea3m doanh thu h\u1ea1ch to\u00e1n sai, nh\u1ea7m t\u00e0i kho\u1ea3n<\/strong><\/p>\n
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Nh\u1ea5n v\u00e0o S\u1ed1 ch\u1ee9ng t\u1eeb sai t\u1ea1i c\u1ed9t S\u1ed1 nh\u1ea5n b\u1ecf ghi<\/li>\n
S\u1eeda l\u1ea1i \u0111\u00fang t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n\u00a0 ho\u1eb7c X\u00f3a n\u1ebfu kh\u00f4ng ph\u00e1t sinh<\/li>\n<\/ul>\n
V\u00ed d\u1ee5: Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n Chi ph\u00ed nh\u01b0ng h\u1ea1ch to\u00e1n nh\u1ea7m N\u1ee3 TK 531\/ C\u00f3 TK 111, th\u1ef1c hi\u1ec7n s\u1eeda l\u1ea1i N\u1ee3 c\u00e1c TK 642, 154\/ C\u00f3 TK 111<\/p>\n
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Nh\u1ea5n C\u1ea5t.<\/li>\n<\/ul>\n
B\u01b0\u1edbc 4:<\/strong> Ghi s\u1ed5 l\u1ea1i ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng sau khi \u0111\u00e3 ki\u1ec3m tra xong.<\/p>\n
\n
V\u00e0o T\u1ed5ng h\u1ee3p\\ Tab X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/li>\n
T\u00edch v\u00e0o m\u0169i t\u00ean c\u1ea1nh Xem\/S\u1eeda tr\u00ean d\u00f2ng ch\u1ee9ng t\u1eeb X\u0110KQH\u0110 nh\u1ea5n Ghi s\u1ed5.\u00a0<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
3. So s\u00e1nh d\u1eef li\u1ec7u gi\u1eefa C\u00f3 TK531 v\u00e0 ch\u1ec9 ti\u00eau IV.6 tr\u00ean B04\/BCTC<\/p>\n
\n
M\u00e3 s\u1ed1 416 – Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 tr\u00ean B02\/BCTC<\/li>\n
IV.6 – Thuy\u1ebft minh chi ti\u1ebft doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 thu\u1ed9c Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng tr\u00ean b\u00e1o c\u00e1o B04\/BCTC- Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/li>\n<\/ul>\n
M\u00e3 s\u1ed1 IV.6 = M\u00e3 s\u1ed1 416, do v\u1eady khi ki\u1ec3m tra IV.6 tr\u00ean B04\/BCTC kh\u00f4ng \u0111\u00fang v\u1edbi doanh thu.\u00a0<\/p>\n
Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u01b0\u01a1ng t\u1ef1 m\u1ee5c 2.2.2 Gi\u1ea3i ph\u00e1p<\/strong> \u1edf tr\u00ean.<\/p>\n<\/div><\/div>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh ch\u1ecb ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi s\u1ed1 ph\u00e1t sinh C\u00f3 TK 531 tr\u00ean b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh l\u1ec7ch v\u1edbi Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 416)…<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[150],"ht-kb-tag":[],"class_list":["post-1671","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-s05-h-bang-can-doi-phat-sinh-b01-bcqt-bao-cao-quyet-toan-kinh-phi-hoat-dong-b02-bctc-bao-cao-ket-qua-hoat-dong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1671","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=1671"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1671\/revisions"}],"predecessor-version":[{"id":69909,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1671\/revisions\/69909"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1671"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1671"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}