{"id":3878,"date":"2020-08-13T03:55:22","date_gmt":"2020-08-13T03:55:22","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=3878"},"modified":"2026-04-22T15:59:43","modified_gmt":"2026-04-22T08:59:43","slug":"tong-hop-bao-cao-tai-chinh","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tong-hop-bao-cao-tai-chinh\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp, ki\u1ec3m tra v\u00e0 in b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1eebng k\u1ef3 d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u ph\u1ea7n m\u1ec1m, gi\u00fap ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n
L\u01b0u \u00fd:<\/strong> V\u00ec n\u0103m 2025 l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, \u0111\u1ed3ng th\u1eddi c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 thay \u0111\u1ed5i so v\u1edbi Th\u00f4ng t\u01b0 107\/2017\/TT-BTC, n\u00ean hi\u1ec7n t\u1ea1i h\u1ec7 th\u1ed1ng ch\u01b0a c\u00f3 n\u00fat ch\u1ee9c n\u0103ng l\u1ea5y d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc t\u1eeb TKT v\u00e0o B\u00e1o c\u00e1o B02\/BCTC v\u00e0 B03\/BCTC, anh ch\u1ecb tham kh\u1ea3o ph\u1ea7n tr\u1ea3 l\u1eddi c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh<\/strong> t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n
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2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p\\<\/strong>L\u00e2\u0323p ba\u0301o ca\u0301o, <\/strong>ch\u1ecdn L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>.<\/span><\/p>\n
$\"\"$ <\/b><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o c\u00e1c tham s\u1ed1 b\u00e1o c\u00e1o:<\/span><\/p>\n
– Ch\u1ecdn K\u1ef3 b\u00e1o c\u00e1o <\/strong>v\u00e0\u00a0Ch\u01b0\u01a1ng.<\/strong>\u00a0<\/p>\n
– T\u00edch ch\u1ecdn c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n l\u1eadp:<\/p>\n
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B01\/BCTC<\/strong>: B\u00e1o c\u00e1o ti\u0300nh hi\u0300nh t\u00e0i ch\u00ednh<\/li>\n
B02\/BCTC<\/strong>: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/li>\n
B03\/BCTC<\/strong>: B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u00a0<\/li>\n
B04\/BCTC:<\/strong> Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n
B05\/BCTC<\/strong>: B\u00e1o c\u00e1o v\u1ec1 nh\u1eefng thay \u0111\u1ed5i trong t\u00e0i s\u1ea3n thu\u1ea7n<\/li>\n<\/ul>\n
L\u01afU \u00dd<\/strong><\/span>: <\/strong><\/span>Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p c\u00e1c ch\u01b0\u01a1ng th\u00ec ch\u1ecdn K\u1ef3 b\u00e1o c\u00e1o<\/strong> l\u00e0 C\u1ea3 n\u0103m<\/strong>, Ch\u01b0\u01a1ng<\/strong> l\u00e0 T\u1ed5ng h\u1ee3p.<\/strong><\/em><\/p>\n
– Ch\u1ec9nh s\u1eeda l\u1ea1i c\u00e1c Th\u00f4ng tin ch\u00e2n ch\u1eef k\u00fd<\/strong> nh\u01b0 t\u00ean Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb, K\u1ebf to\u00e1n tr\u01b0\u1edfng, Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u<\/strong> v\u00e0 Ng\u00e0y l\u1eadp<\/strong> (n\u1ebfu mu\u1ed1n).<\/p>\n
– Nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n
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B\u01b0\u1edbc 3:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb s\u1ed1 li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m. \u0110\u1ec3 xem b\u00e1o c\u00e1o n\u00e0o th\u00ec ch\u1ecdn v\u00e0o t\u00ean c\u1ee7a b\u00e1o c\u00e1o \u0111\u00f3.\u00a0<\/span><\/p>\n
$\"\"$ <\/b><\/p>\n
B\u01b0\u1edbc 4: L\u1ea5y s\u1ed1 li\u1ec7u TSC\u0110 v\u00e0o B04\/BCTC<\/strong><\/p>\n
B\u00e1o c\u00e1o B04\/BCTC c\u00e1c m\u1ee5c thuy\u1ebft minh v\u1ec1 t\u00e0i s\u1ea3n:<\/p>\n
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Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean s\u1ed1 li\u1ec7u n\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 theo d\u00f5i t\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n.<\/li>\n
N\u1ebfu \u0111\u01a1n v\u1ecb theo d\u00f5i t\u00e0i s\u1ea3n, CCDC tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n th\u1ecb th\u1ef1c hi\u1ec7n l\u1ea5y d\u1eef li\u1ec7u t\u1eeb qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n
N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng theo d\u00f5i t\u00e0i s\u1ea3n, CCDC tr\u00ean ph\u1ea7n m\u1ec1m MISA s\u1ebd ph\u1ea3i t\u1ef1 nh\u1eadp tay s\u1ed1 li\u1ec7u cho m\u1ee5c III.9 v\u00e0 VII.2<\/strong><\/li>\n<\/ul>\n
B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
B\u01b0\u1edbc 6:<\/strong> \u0110\u1ec3 in b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00e0o th\u00ec ch\u1ecdn v\u00e0o ch\u1ee9c n\u0103ng In<\/strong> t\u1ea1i b\u00e1o c\u00e1o \u0111\u00f3.<\/p>\n
$\"\"$ <\/b><\/p>\n
Ngo\u00e0i ra c\u00f3 th\u1ec3 in b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh b\u1eb1ng c\u00e1ch:<\/p>\n
– Ch\u1ecdn menu B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>.<\/p>\n
– K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o b\u00e1o c\u00e1o c\u1ea7n in. V\u00ed d\u1ee5: B01\/BCTC: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/strong><\/p>\n
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– Khai b\u00e1o c\u00e1c tham s\u1ed1 b\u00e1o c\u00e1o:<\/p>\n
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Ch\u1ecdn K\u1ef3 b\u00e1o c\u00e1o<\/strong>, Ch\u01b0\u01a1ng<\/strong>.<\/li>\n
T\u00edch ch\u1ecdn L\u1ea5y d\u1eef li\u1ec7u t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 l\u1eadp, <\/strong>ho\u1eb7c n\u1ebfu kh\u00f4ng t\u00edch ch\u1ecdn th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd in theo c\u00f4ng th\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp s\u1eb5n.<\/li>\n<\/ul>\n
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Nh\u1ea5n Xem b\u00e1o c\u00e1o.<\/b><\/li>\n<\/ul>\n
$\"\"$ <\/b><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n3. L\u01b0u \u00fd<\/h3>\n
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1. Tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0anh\/ch\u1ecb c\u1ea7n ki\u1ec3m tra s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kho b\u1ea1c, b\u00e1o c\u00e1o\u00a0S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/a>\u00a0s\u1ed1 li\u1ec7u \u0111\u00fang<\/strong> tr\u01b0\u1edbc r\u1ed3i l\u00e0m\u00a0x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0theo h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
2. B\u00e1o c\u00e1o B04\/BCTC c\u00e1c m\u1ee5c thuy\u1ebft minh v\u1ec1 t\u00e0i s\u1ea3n:<\/p>\n
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Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean s\u1ed1 li\u1ec7u n\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n.<\/li>\n
N\u1ebfu \u0111\u01a1n v\u1ecb theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n th\u1ecb th\u1ef1c hi\u1ec7n l\u1ea5y d\u1eef li\u1ec7u t\u1eeb qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n
N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA s\u1ebd ph\u1ea3i t\u1ef1 nh\u1eadp tay s\u1ed1 li\u1ec7u cho m\u1ee5c III.9<\/li>\n<\/ul>\n
\u00a03. T\u1eeb n\u0103m 2025 \u0111\u00e3 thay \u0111\u1ed5i th\u00f4ng t\u01b0 24, trong \u0111\u00f3 thay \u0111\u1ed5i ho\u00e0n to\u00e0n h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau b\u00ean trong. Do \u0111\u00f3 kh\u00f4ng th\u1ec3 d\u00f9ng d\u1eef li\u1ec7u c\u1ee7a th\u00f4ng t\u01b0 107 \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (V\u00ed d\u1ee5: Mimosa offline 2022 \u0111ang \u00e1p d\u1ee5ng th\u00f4ng t\u01b0 107 s\u1ebd kh\u00f4ng th\u1ec3 l\u1eadp \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c d\u1eef li\u1ec7u t\u1eeb n\u0103m 2025 nh\u01b0ng ch\u01b0a thay \u0111\u1ed5i th\u00f4ng t\u01b0 c\u0169ng s\u1ebd kh\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh,…)<\/p>\n
4. Sau khi l\u1eadp b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh xong, nh\u01b0ng mu\u1ed1n s\u1eeda l\u1ea1i ng\u00e0y l\u1eadp th\u00ec anh ch\u1ecb t\u00edch v\u00e0o T\u1ed5ng h\u1ee3p\/L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\/Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>, t\u00edch chu\u1ed9t 2 l\u1ea7n v\u00e0o B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau \u0111\u00f3 th\u1ef1c hi\u1ec7n T\u00edch S\u1eeda<\/strong>, k\u00e9o chu\u1ed9t xu\u1ed1ng cu\u1ed1i c\u00f9ng s\u1eeda l\u1ea1i ng\u00e0y L\u1eadp v\u00e0 nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
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5. M\u1eabu B04a\/BCTC \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng<\/strong><\/p>\n
\u0110\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1ee3c v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp khai th\u00e1c s\u1eed d\u1ee5ng s\u1ebd c\u1ea7n L\u1eadp B04a\/BCTC, n\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n h\u1ea1 t\u1ea7ng th\u00ec kh\u00f4ng c\u1ea7n l\u1eadp m\u1eabu n\u00e0y<\/strong><\/p>\n
\u00a0L\u1eadp B04a\/BCTC<\/strong> theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[188],"ht-kb-tag":[229,606],"class_list":["post-3878","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tong-hop","ht_kb_tag-bao-cao-tai-chinh","ht_kb_tag-bctc"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3878","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=3878"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3878\/revisions"}],"predecessor-version":[{"id":76625,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3878\/revisions\/76625"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3878"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3878"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}