{"id":66387,"date":"2025-12-04T10:55:22","date_gmt":"2025-12-04T03:55:22","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=66387"},"modified":"2026-04-22T14:51:48","modified_gmt":"2026-04-22T07:51:48","slug":"ava-kiem-tra-chi-tiet-phat-sinh-theo-thiet-lap-cong-thuc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/ava-kiem-tra-chi-tiet-phat-sinh-theo-thiet-lap-cong-thuc\/","title":{"rendered":"Ki\u1ec3m tra chi ti\u1ebft ph\u00e1t sinh theo thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c v\u1edbi Tr\u1ee3 l\u00fd s\u1ed1 AVA"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>Cu\u1ed1i n\u0103m, \u0111\u01a1n v\u1ecb l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) n\u1ed9p cho c\u1ea5p tr\u00ean v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh. Nhi\u1ec1u k\u1ebf to\u00e1n b\u1ed1i r\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o nh\u01b0 Ph\u1ea3i thu,\u00a0Ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n\u2026 v\u00ec kh\u00f4ng r\u00f5\u00a0s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb \u0111\u00e2u\u00a0v\u00e0\u00a0c\u00e1ch ki\u1ec3m tra, x\u1eed l\u00fd.<\/p>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00e1ch\u00a0ki\u1ec3m tra chi ti\u1ebft ph\u00e1t sinh theo c\u00f4ng th\u1ee9c\u00a0tr\u00ean c\u00e1c b\u00e1o c\u00e1o:\u00a0<strong>B01\/BCTC,\u00a0B02\/BCTC,\u00a0B03\/BCTC.<\/strong><\/p>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5<strong> T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn <strong>L\u1eadp b\u00e1o c\u00e1o\\L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Tong-hop-43.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o tham s\u1ed1 b\u00e1o c\u00e1o. Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><b><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43519\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-44-1.png\" sizes=\"auto, (max-width: 653px) 100vw, 653px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-44-1.png 653w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-44-1-265x300.png 265w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-44-1-44x50.png 44w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-44-1-53x60.png 53w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-44-1-88x100.png 88w\" alt=\"\" width=\"653\" height=\"739\" \/><\/b><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>Ch\u1ecdn v\u00e0o b\u00e1o c\u00e1o c\u1ea7n xem. V\u00ed d\u1ee5: <strong>B01\/BCTC.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 4: <\/strong>Nh\u1ea5n chu\u1ed9t v\u00e0o c\u00e1c <strong>d\u00f2ng ch\u1ec9 ti\u00eau m\u00e0u xanh<\/strong> \u0111\u1ec3 ki\u1ec3m tra chi ti\u1ebft.\u00a0<\/p>\n<p><em><span style=\"color: #ff0000;\"><strong>*L\u01b0u \u00fd:<\/strong> <\/span>Ch\u1ec9 xem \u0111\u01b0\u1ee3c chi ti\u1ebft \u1edf nh\u1eefng d\u00f2ng ch\u1ec9 ti\u00eau m\u00e0u xanh, kh\u00f4ng xem \u0111\u01b0\u1ee3c \u1edf nh\u1eefng d\u00f2ng ch\u1ec9 ti\u00eau m\u00e0u \u0111en.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-67693\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/R15-56.jpg\" alt=\"\" width=\"1358\" height=\"720\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/R15-56.jpg 1358w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-56-300x159.jpg 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-56-1024x543.jpg 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-56-768x407.jpg 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-56-50x27.jpg 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-56-60x32.jpg 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-56-100x53.jpg 100w\" sizes=\"auto, (max-width: 1358px) 100vw, 1358px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> AVA s\u1ebd t\u1ef1 \u0111\u1ed9ng r\u00e0 so\u00e1t, ch\u1ec9 ra c\u00e1c ph\u00e1t sinh li\u00ean quan theo c\u00f4ng th\u1ee9c \u0111\u00e3 thi\u1ebft l\u1eadp. C\u00f3 th\u1ec3 nh\u1ea5n chu\u1ed9t v\u00e0o <strong>s\u1ed1 t\u00e0i kho\u1ea3n<\/strong> n\u1ebfu mu\u1ed1n ki\u1ec3m tra chi ti\u1ebft ph\u00e1t sinh c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n \u0111\u00f3.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-67695\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/R15-57.jpg\" alt=\"\" width=\"1040\" height=\"602\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/R15-57.jpg 1040w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-57-300x174.jpg 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-57-1024x593.jpg 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-57-768x445.jpg 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-57-50x29.jpg 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-57-60x35.jpg 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-57-100x58.jpg 100w\" sizes=\"auto, (max-width: 1040px) 100vw, 1040px\" \/><\/p>\n<p><em>&gt;&gt;&gt; Xem h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tong-hop-bao-cao-tai-chinh\/\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan Cu\u1ed1i n\u0103m, \u0111\u01a1n v\u1ecb l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) n\u1ed9p cho c\u1ea5p tr\u00ean v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh. Nhi\u1ec1u k\u1ebf to\u00e1n b\u1ed1i r\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o nh\u01b0 Ph\u1ea3i thu,\u00a0Ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n\u2026 v\u00ec kh\u00f4ng r\u00f5\u00a0s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb \u0111\u00e2u\u00a0v\u00e0\u00a0c\u00e1ch ki\u1ec3m&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[923],"ht-kb-tag":[],"class_list":["post-66387","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r15"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66387","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=66387"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66387\/revisions"}],"predecessor-version":[{"id":76517,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66387\/revisions\/76517"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=66387"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=66387"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=66387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}