{"id":33795,"date":"2023-09-07T14:51:54","date_gmt":"2023-09-07T07:51:54","guid":{"rendered":"http:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=33795"},"modified":"2025-11-11T10:57:24","modified_gmt":"2025-11-11T03:57:24","slug":"phan-loai-so-du","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/phan-loai-so-du\/","title":{"rendered":"Ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3"},"content":{"rendered":"

1. M\u1ee5c \u0111\u00edch<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 d\u1ef1 ph\u00f2ng c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng th\u00e0nh d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n khi l\u1eadp B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00fap b\u00e1o c\u00e1o r\u00f5 r\u00e0ng, chi ti\u1ebft v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n
B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ec3 thay th\u1ebf Th\u00f4ng t\u01b0 107\/2017\/TT-BTC, trong \u0111\u00f3 quy \u0111\u1ecbnh: Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u1ea7u n\u0103m, cu\u1ed1i n\u0103m ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n cho c\u00e1c ch\u1ec9 ti\u00eau sau:<\/p>\n
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Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh: \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/li>\n
Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng.<\/li>\n
Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 kho\u1ea3n ph\u1ea3i thu \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb c\u1ea5p 1 chi ti\u1ebft \u0111\u1ebfn t\u1eebng \u0111\u01a1n v\u1ecb.<\/li>\n
Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n.<\/li>\n<\/ul>\n
K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R5: <\/strong>Ph\u1ea7n m\u1ec1m b\u1ed5 sung ch\u1ee9c n\u0103ng Ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0<\/strong> t\u1ea1i m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau khi l\u1eadp b\u00e1o c\u00e1o B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n
2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
B\u01b0\u1edbc 1:<\/strong> Th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn b\u00e1o c\u00e1o B04\/BCTC. <\/strong>Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng ch\u1ee9c n\u0103ng Ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0<\/strong> t\u1ea1i c\u00e1c m\u1ee5c sau: III.1; III.2; III.4; III.6; III.7; III.12; III.13; III.14; III.16; III.17; III.19.<\/em><\/p>\n
B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn m\u1ee5c c\u1ea7n ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0, nh\u1ea5n Ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0.\u00a0<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 4:<\/strong> T\u1ea1i \u0111\u00e2y h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng m\u1ee5c c\u00f3 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u00ec b\u00e1o c\u00e1o ho\u1eb7c s\u1ed1 d\u01b0 cu\u1ed1i k\u00ec b\u00e1o c\u00e1o kh\u00e1c 0. V\u00ed d\u1ee5: T\u1ea1i m\u1ee5c III.1, h\u1ec7 th\u1ed1ng l\u1ea5y l\u00ean c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft nh\u1ea5t c\u1ee7a TK 121x.<\/em><\/p>\n
B\u01b0\u1edbc 5:<\/strong> Ch\u1ecdn v\u00e0o d\u00f2ng t\u00e0i kho\u1ea3n c\u1ea7n ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0.<\/p>\n
B\u01b0\u1edbc 6:<\/strong> H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb K\u1ef3 h\u1ea1n (ng\u00e0y) <\/strong>v\u00e0 S\u1ed1 s\u1ed5 s\u00e1ch<\/strong> d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u \u0111\u00e3 nh\u1eadp tr\u00ean ch\u1ee9ng t\u1eeb c\u00f3 t\u00e0i kho\u1ea3n \u0111\u00e3 ch\u1ecdn \u1edf tr\u00ean.<\/p>\n
B\u01b0\u1edbc 7:<\/strong>\u00a0 \u0110\u1ec3 th\u00eam d\u00f2ng ph\u00e2n lo\u1ea1i, nh\u1ea5n v\u00e0o d\u1ea5u +<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 8:<\/strong> Nh\u1eadp K\u1ef3 h\u1ea1n<\/strong> v\u00e0 S\u1ed1 ph\u00e2n lo\u1ea1i<\/strong> cho t\u00e0i kho\u1ea3n \u0111\u00e3 ch\u1ecdn.<\/p>\n
*L\u01b0u \u00fd:<\/strong> T\u1ed5ng S\u1ed1 ph\u00e2n lo\u1ea1i ph\u1ea3i b\u1eb1ng t\u1ed5ng S\u1ed1 s\u1ed5 s\u00e1ch.<\/em><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 9:<\/strong> Nh\u1ea5n C\u1ea5t.\u00a0<\/strong><\/p>\n
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Nh\u1ea5n Xem chi ti\u1ebft<\/strong> \u0111\u1ec3 xem c\u00e1c ch\u1ec9 ti\u00eau \u1ea3nh h\u01b0\u1edfng tr\u00ean b\u00e1o c\u00e1o B04\/BCTC.\u00a0<\/li>\n
Nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong> \u0111\u1ec3 l\u01b0u thi\u1ebft l\u1eadp.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
V\u00ed d\u1ee5:<\/strong> Sau khi ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0, ch\u1ec9 ti\u00eau III.1 m\u1ee5c 5 thay \u0111\u1ed5i nh\u01b0 sau:<\/em><\/p>\n
$\"\"$ <\/p>\n","protected":false},"excerpt":{"rendered":"
1. M\u1ee5c \u0111\u00edch B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 d\u1ef1 ph\u00f2ng c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng th\u00e0nh d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n khi l\u1eadp B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00fap b\u00e1o c\u00e1o…<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[853],"ht-kb-tag":[],"class_list":["post-33795","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r5"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/33795","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\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=33795"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/33795\/revisions"}],"predecessor-version":[{"id":63739,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/33795\/revisions\/63739"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=33795"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=33795"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=33795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}