{"id":66655,"date":"2025-12-09T16:56:55","date_gmt":"2025-12-09T09:56:55","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=66655"},"modified":"2026-03-05T17:05:06","modified_gmt":"2026-03-05T10:05:06","slug":"lam-the-nao-khi-xem-bao-cao-b01-bctc-bao-cao-tinh-hinh-tai-chinh-thay-chi-tieu-phai-thu-kinh-phi-duoc-cap-ma-so-132-len-so-lieu-chua-dung","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-khi-xem-bao-cao-b01-bctc-bao-cao-tinh-hinh-tai-chinh-thay-chi-tieu-phai-thu-kinh-phi-duoc-cap-ma-so-132-len-so-lieu-chua-dung\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi xem b\u00e1o c\u00e1o B01\/BCTC: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ea5y ch\u1ec9 ti\u00eau Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (m\u00e3 s\u1ed1 132) l\u00ean s\u1ed1 li\u1ec7u ch\u01b0a \u0111\u00fang?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd khi xem b\u00e1o c\u00e1o <strong>B01\/BCTC: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/strong> th\u1ea5y ch\u1ec9 ti\u00eau <strong>Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (m\u00e3 s\u1ed1 132)<\/strong> l\u00ean s\u1ed1 li\u1ec7u ch\u01b0a \u0111\u00fang.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-66683 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/5-2.png\" alt=\"\" width=\"993\" height=\"621\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/5-2.png 993w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-2-300x188.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-2-768x480.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-2-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-2-60x38.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-2-100x63.png 100w\" sizes=\"auto, (max-width: 993px) 100vw, 993px\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ch\u1ec9 ti\u00eau <strong>Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (m\u00e3 s\u1ed1 132)<\/strong> tr\u00ean b\u00e1o c\u00e1o <strong>B01\/BCTC: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh <\/strong>s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u <strong><a class=\"editor-click\" data-v-6a421278=\"\"><span class=\"editor-display\" title=\"DNDK_TKNKP\" data-v-6a421278=\"\">DNDK_TKNKP TK 135 ngh\u0129a l\u00e0<\/span><\/a><\/strong><strong> D\u01b0 N\u1ee3 Cu\u1ed1i k\u1ef3 TK 135 <\/strong>chi ti\u1ebft theo t\u1eebng ngu\u1ed3n kinh ph\u00ed. Ngu\u1ed3n n\u00e0o <strong>D\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3<\/strong> 135 s\u1ebd l\u00ean ch\u1ec9 ti\u00eau 132, ngu\u1ed3n n\u00e0o d\u01b0 c\u00f3 s\u1ebd l\u00ean ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (M\u00e3 s\u1ed1 253)<\/strong>.<\/p>\n<p>Anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/thiet-lap-bao-cao-tai-chinh\/#2-1-thiet-lap-cong-thuc-bao-cao\" target=\"_blank\" rel=\"noopener\">Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> \u0111\u1ec3 xem c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o n\u1ebfu c\u1ea7n ki\u1ec3m tra.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong>3.1. Nguy\u00ean nh\u00e2n<\/strong><\/h4>\n<p>Do ch\u1ec9 ti\u00eau n\u00e0y s\u1ebd l\u1ea5y theo <strong>s\u1ed1 d\u01b0 N\u1ee3 TK 135 chi ti\u1ebft theo t\u1eebng ngu\u1ed3n<\/strong>, v\u00ec v\u1eady ch\u1ec9 ti\u00eau n\u00e0y sai th\u01b0\u1eddng do s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 135 chi ti\u1ebft theo t\u1eebng ngu\u1ed3n ch\u01b0a \u0111\u00fang.<\/p>\n<h4><strong>3.2. Gi\u1ea3i ph\u00e1p<\/strong><\/h4>\n<p>1. \u0110\u1ec3 xem s\u1ed1 d\u01b0 TK 135 chi ti\u1ebft theo t\u1eebng ngu\u1ed3n anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li>V\u00e0o <strong>B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o kh\u00e1c\\B\u1ea3ng in t\u1ed5ng h\u1ee3p c\u1ee7a t\u00e0i kho\u1ea3n<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70721 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/3.png\" alt=\"\" width=\"1268\" height=\"698\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/3.png 1268w, \/ke-toan\/wp-content\/uploads\/2026\/01\/3-300x165.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/01\/3-1024x564.png 1024w, \/ke-toan\/wp-content\/uploads\/2026\/01\/3-768x423.png 768w, \/ke-toan\/wp-content\/uploads\/2026\/01\/3-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/01\/3-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/01\/3-100x55.png 100w\" sizes=\"auto, (max-width: 1268px) 100vw, 1268px\" \/><\/p>\n<ul>\n<li>Ch\u1ecdn <strong>T\u00e0i kho\u1ea3n<\/strong> l\u00e0 135, ch\u1ecdn <strong>Th\u1ed1ng k\u00ea theo<\/strong> l\u00e0 ngu\u1ed3n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70743 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/9.png\" alt=\"\" width=\"680\" height=\"538\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/9.png 680w, \/ke-toan\/wp-content\/uploads\/2026\/01\/9-300x237.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/01\/9-50x40.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/01\/9-60x47.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/01\/9-100x79.png 100w\" sizes=\"auto, (max-width: 680px) 100vw, 680px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>Xem b\u00e1o c\u00e1o<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70747 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/7-1.png\" alt=\"\" width=\"1222\" height=\"380\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/7-1.png 1222w, \/ke-toan\/wp-content\/uploads\/2026\/01\/7-1-300x93.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/01\/7-1-1024x318.png 1024w, \/ke-toan\/wp-content\/uploads\/2026\/01\/7-1-768x239.png 768w, \/ke-toan\/wp-content\/uploads\/2026\/01\/7-1-50x16.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/01\/7-1-60x19.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/01\/7-1-100x31.png 100w\" sizes=\"auto, (max-width: 1222px) 100vw, 1222px\" \/><\/p>\n<p>2. C\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o <strong>B\u1ea3ng in t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n<\/strong> anh\/ch\u1ecb x\u00e1c \u0111\u1ecbnh ngu\u1ed3n sai, s\u1ed1 ph\u00e1t sinh N\u1ee3 hay ph\u00e1t sinh C\u00f3 sai, r\u1ed3i v\u00e0o <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tim-kiem\/\" target=\"_blank\" rel=\"noopener\">t\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb<\/a> l\u1ecdc ngu\u1ed3n l\u00e0 ngu\u1ed3n sai, l\u1ecdc TK N\u1ee3 l\u00e0 135, ho\u1eb7c TK c\u00f3 l\u00e0 135 t\u01b0\u01a1ng \u1ee9ng b\u00ean ph\u00e1t sinh b\u1ecb sai, r\u1ed3i t\u00edch \u0111\u00fap v\u00e0o ch\u1ee9ng t\u1eeb sai \u0111\u1ec3 m\u1edf l\u00ean v\u00e0 s\u1eeda l\u1ea1i.<\/p>\n<p>Anh\/ch\u1ecb tham kh\u1ea3o c\u00e1ch ki\u1ec3m tra TK 1351 tr\u00ean b\u00e1o c\u00e1o S05<strong>&#8211;<\/strong>H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh chi ti\u1ebft <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tai-khoan-1351-len-khong-dung-so-lieu-tren-s05-h-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><em><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd: <\/strong><\/span><\/em><\/p>\n<ul>\n<li><em>\u0110\u1ec3 b\u00e1o c\u00e1o <strong>B01\/BCTC: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh <\/strong>c\u1ed9ng t\u1ed5ng T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n \u0111\u00fang s\u1ed1 li\u1ec7u th\u00ec<strong> t\u00ednh ch\u1ea5t TK 135 <\/strong>ph\u1ea3i \u0111\u1ec3 \u0111\u00fang l\u00e0<strong> L\u01b0\u1ee1ng t\u00ednh<\/strong><\/em><\/li>\n<li>Anh\/ch\u1ecb c\u00f3 th\u1ec3 ki\u1ec3m tra nhanh s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y s\u1ed1 d\u01b0 t\u1eeb nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0o, t\u1eebng t\u00e0i kho\u1ea3n \u0111\u00f3 s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean l\u00e0 bao nhi\u00eau b\u1eb1ng c\u00e1ch v\u00e0o l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 nh\u1ea5n v\u00e0o ch\u1ec9 ti\u00eau 132 \u0111\u1ec3 xem chi ti\u1ebft. Chi ti\u1ebft anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/ava-kiem-tra-chi-tiet-phat-sinh-theo-thiet-lap-cong-thuc\/\" target=\"_blank\" rel=\"noopener\">\u00a0t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[129],"ht-kb-tag":[],"class_list":["post-66655","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b01-bctc-bao-cao-tinh-hinh-tai-chinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66655","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=66655"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66655\/revisions"}],"predecessor-version":[{"id":73803,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66655\/revisions\/73803"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=66655"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=66655"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=66655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}