{"id":65959,"date":"2025-11-21T10:00:03","date_gmt":"2025-11-21T03:00:03","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=65959"},"modified":"2025-12-31T14:51:02","modified_gmt":"2025-12-31T07:51:02","slug":"khi-in-bao-cao-f01-01-bcqt-cot-nguon-phi-duoc-khau-tru-de-lai-khong-len-so-lieu-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/khi-in-bao-cao-f01-01-bcqt-cot-nguon-phi-duoc-khau-tru-de-lai-khong-len-so-lieu-thi-lam-the-nao\/","title":{"rendered":"Khi in b\u00e1o c\u00e1o F01-01\/BCQT c\u1ed9t 5-Ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u 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 c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi in b\u00e1o c\u00e1o Ph\u1ee5 bi\u1ec3u F01-01\/BCQT: B\u00e1o c\u00e1o chi ti\u1ebft chi theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch th\u1ea5y c\u1ed9t Ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i (C\u1ed9t 5) kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u.<\/p>\n
$\"\"$ <\/p>\n

2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n

2.1 Nguy\u00ean nh\u00e2n<\/h4>\n
S\u1ed1 li\u1ec7u l\u1ea5y l\u00ean c\u1ed9t Ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i (C\u1ed9t 5) l\u00e0 ph\u00e1t sinh C\u00f3 TK 012.<\/p>\n
V\u00ec v\u1eady nguy\u00ean nh\u00e2n c\u1ed9t n\u00e0y kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u th\u01b0\u1eddng do \u0111\u01a1n v\u1ecb ch\u01b0a h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 chi theo \u0111\u00fang quy tr\u00ecnh thu, chi ph\u00ed l\u1ec7 ph\u00ed<\/a> v\u00e0 ch\u01b0a c\u00f3 h\u1ea1ch to\u00e1n C\u00f3 TK 012 t\u01b0\u01a1ng \u1ee9ng cho c\u00e1c nghi\u1ec7p v\u1ee5 chi t\u1eeb ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i.<\/p>\n

2.2 Gi\u1ea3i ph\u00e1p<\/h4>\n
Anh\/ch\u1ecb c\u1ea7n ki\u1ec3m tra l\u1ea1i c\u00e1c nghi\u1ec7p v\u1ee5 chi t\u1eeb ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n \u0111\u00fang theo quy tr\u00ecnh thu chi ph\u00ed, l\u1ec7 ph\u00ed, c\u00e1c nghi\u1ec7p v\u1ee5 chi t\u1eeb ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i ph\u1ea3i c\u00f3 h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi C\u00f3 TK 012.<\/p>\n
L\u01b0u \u00fd:\u00a0<\/strong><\/p>\n
\n
N\u1ebfu kho\u1ea3n thu kh\u00f4ng thu\u1ed9c danh m\u1ee5c ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb \u0111ang h\u1ea1ch to\u00e1n theo quy tr\u00ecnh thu chi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (h\u1ea1ch to\u00e1n v\u00e0o 531, 642) th\u00ec c\u1ea7n ch\u1ecdn ngu\u1ed3n ph\u00e1t sinh thu\u1ed9c Ngu\u1ed3n kh\u00e1c (m\u00e3 ngu\u1ed3n s\u1ed1 7) v\u00e0 s\u1ed1 li\u1ec7u s\u1ebd hi\u1ec3n th\u1ecb tr\u00ean c\u1ed9t Ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 (C\u1ed9t 6).<\/li>\n
N\u1ebfu \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n theo quy t\u00ecnh thu chi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh cho v\u00e0o 531, 642 nh\u01b0ng v\u1eabn mu\u1ed1n l\u00ean m\u1ee5c c\u1ed9t 5 th\u00ec ph\u1ea3i thi\u1ebft l\u1eadp l\u1ea1i c\u00f4ng th\u1ee9c b\u00e1o c\u00e1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
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 in b\u00e1o c\u00e1o Ph\u1ee5 bi\u1ec3u F01-01\/BCQT: B\u00e1o c\u00e1o chi ti\u1ebft chi theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch th\u1ea5y c\u1ed9t Ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i (C\u1ed9t 5) kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u. 2. C\u00e1ch x\u1eed…<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[124],"ht-kb-tag":[],"class_list":["post-65959","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-phu-bieu-f01-01-bcqt-bao-cao-chi-tiet-chi-tu-nguon-nsnn-va-nguon-phi-duoc-khau-tru-de-lai"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/65959","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\/71"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=65959"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/65959\/revisions"}],"predecessor-version":[{"id":70455,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/65959\/revisions\/70455"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=65959"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=65959"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=65959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}