{"id":45597,"date":"2025-07-11T08:25:40","date_gmt":"2025-07-11T01:25:40","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=45597"},"modified":"2025-11-11T10:44:52","modified_gmt":"2025-11-11T03:44:52","slug":"tinh-chinh-bao-cao-b02-bctc-bao-cao-ket-qua-hoat-dong","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tinh-chinh-bao-cao-b02-bctc-bao-cao-ket-qua-hoat-dong\/","title":{"rendered":"Tinh ch\u1ec9nh b\u00e1o c\u00e1o B02-BCTC: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c khi l\u1eadp b\u00e1o c\u00e1o B02-BCTC: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, ph\u1ea7n m\u1ec1m th\u1ec3 hi\u1ec7n \u0111\u00fang Ch\u1ec9 ti\u00eau 522 \u2013 Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau<\/strong>\u00a0\u0111\u1ec3 kh\u00f4ng ph\u1ea3i ch\u1ec9nh s\u1eeda b\u1eb1ng tay.<\/p>\n

2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\n
\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 thu, h\u00e0ng n\u0103m \u0111\u01a1n v\u1ecb tr\u00edch t\u1eeb\u00a035% \u0111\u1ebfn 40% doanh thu\u00a0\u0111\u1ec3 tr\u00edch l\u1eadp\u00a0ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng. S\u1ed1 tr\u00edch l\u1eadp c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngay trong n\u0103m m\u00e0 kh\u00f4ng \u0111\u1ec3 \u0111\u1ebfn n\u0103m sau m\u1edbi s\u1eed d\u1ee5ng. C\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 n\u00e0y nh\u01b0 sau:<\/p>\n
\n
Khi thu ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p d\u1ecbch v\u1ee5: N\u1ee3 c\u00e1c TK 111, 112 \/ C\u00f3 TK 531.<\/li>\n
Tr\u00edch l\u1eadp ngu\u1ed3n CCTL: N\u1ee3 TK 421 \/ C\u00f3 TK 468.<\/li>\n
Khi chi t\u1ea1m \u1ee9ng tr\u1ea3 t\u1eeb ngu\u1ed3n CCTL: N\u1ee3 TK 642 \/ C\u00f3 TK 334.<\/li>\n
Khi chi ti\u1ec1n l\u01b0\u01a1ng: N\u1ee3 TK 334 \/ C\u00f3 TK 112.<\/li>\n
Chuy\u1ec3n ngu\u1ed3n CCTL \u0111\u00e3 s\u1eed d\u1ee5ng: N\u1ee3 TK 468 \/ C\u00f3 TK 421.<\/li>\n
Cu\u1ed1i n\u0103m k\u1ebft chuy\u1ec3n TK doanh thu v\u00e0 chi ph\u00ed v\u1ec1 TK 911 v\u00e0 t\u1eeb 911 v\u1ec1 TK 421.<\/li>\n<\/ul>\n
Khi l\u1eadp B02\/BCTC: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng:<\/strong><\/p>\n
\n
Ch\u1ec9 ti\u00eau 510 <\/strong>– \u0110i\u1ec1u ch\u1ec9nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng do chi ph\u00ed ghi nh\u1eadn n\u0103m nay nh\u01b0ng doanh thu \u0111\u00e3 ghi nh\u1eadn n\u0103m tr\u01b0\u1edbc: Ch\u1ec9 l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a b\u00fat to\u00e1n N\u1ee3 468 \/ C\u00f3 421 m\u00e0 s\u1ed1 ti\u1ec1n chi ph\u00ed ghi nh\u1eadn n\u0103m nay nh\u01b0ng ngu\u1ed3n CCTL tr\u00edch l\u1eadp t\u1eeb n\u0103m tr\u01b0\u1edbc nay m\u1edbi s\u1eed d\u1ee5ng.<\/li>\n
Ch\u1ec9 ti\u00eau 522 <\/strong>– Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau: L\u1ea5y N\u1ee3 421 \/ C\u00f3 468 nh\u01b0ng lo\u1ea1i tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngay trong n\u0103m nay.<\/li>\n<\/ul>\n
– Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R8:<\/strong> Hi\u1ec7n t\u1ea1i, ch\u01b0\u01a1ng tr\u00ecnh \u0111ang thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c B02\/BCTC theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, trong \u0111\u00f3 kh\u00f4ng lo\u1ea1i tr\u1eeb ngu\u1ed3n kinh ph\u00ed CCTL tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng ngay trong n\u0103m. Do \u0111\u00f3 \u0111\u01a1n v\u1ecb ph\u00e1t sinh nghi\u1ec7p v\u1ee5 nh\u01b0 tr\u00ean ph\u1ea3i t\u1ef1 s\u1eeda s\u1ed1 li\u1ec7u B02\/BCTC b\u1eb1ng tay, t\u1ed1n th\u1eddi gian v\u00e0 kh\u00e1 ph\u1ee9c t\u1ea1p.<\/p>\n
– K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R8: <\/strong>Ph\u1ea7n m\u1ec1m tinh ch\u1ec9nh c\u00f4ng th\u1ee9c m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o B02\/BCTC cho ph\u00f9 h\u1ee3p h\u01a1n.<\/p>\n
3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
B\u01b0\u1edbc 1:<\/strong> T\u1ea1i ph\u1ea7n Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh,<\/strong> ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt c\u00f4ng th\u1ee9c cho B02\/BCTC<\/strong>, b\u1ed5 sung c\u1ed9t \u201cNgu\u1ed3n n\u0103m tr\u01b0\u1edbc<\/strong>\u201d cho ch\u1ec9 ti\u00eau 522<\/strong>. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n m\u1ec1m ch\u01b0a hi\u1ec3n th\u1ecb c\u00f4ng th\u1ee9c m\u1edbi, nh\u1ea5n L\u1ea5y l\u1ea1i c\u00f4ng th\u1ee9c m\u1eb7c \u0111\u1ecbnh.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt c\u00f4ng th\u1ee9c cho ch\u1ec9 ti\u00eau 510<\/strong> nh\u01b0 sau:<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> \u0110\u1ec3 ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb c\u1ed9t Ngu\u1ed3n<\/strong>\u00a0n\u0103m tr\u01b0\u1edbc<\/strong> tr\u00ean c\u00e1c m\u00e0n h\u00ecnh nh\u1eadp li\u1ec7u, anh\/ch\u1ecb v\u00e0o ph\u1ea7n Thi\u1ebft l\u1eadp t\u00f9y ch\u1ecdn\\Nghi\u1ec7p v\u1ee5\\Nghi\u1ec7p v\u1ee5 kh\u00e1c,<\/strong> t\u00edch ch\u1ecdn\u00a0Theo d\u00f5i d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang v\u00e0 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao n\u0103m nay<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 4:<\/strong> Tr\u00ean giao di\u1ec7n ch\u1ee9ng t\u1eeb, \u0111\u01a1n v\u1ecb t\u00edch C\u00f3<\/strong> v\u00e0o \u00f4 Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc<\/strong> cho c\u00e1c d\u00f2ng h\u1ea1ch to\u00e1n.<\/p>\n
$\"\"$ <\/p>\n
>>> Xem h\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c khi l\u1eadp b\u00e1o c\u00e1o B02-BCTC: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, ph\u1ea7n m\u1ec1m th\u1ec3 hi\u1ec7n \u0111\u00fang Ch\u1ec9 ti\u00eau 522 \u2013 Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau\u00a0\u0111\u1ec3 kh\u00f4ng ph\u1ea3i ch\u1ec9nh s\u1eeda b\u1eb1ng tay. 2. Chi ti\u1ebft thay \u0111\u1ed5i \u0110\u01a1n…<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[860],"ht-kb-tag":[],"class_list":["post-45597","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r8"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/45597","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\/57"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=45597"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/45597\/revisions"}],"predecessor-version":[{"id":63717,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/45597\/revisions\/63717"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=45597"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=45597"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=45597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}