{"id":66789,"date":"2025-12-10T10:49:32","date_gmt":"2025-12-10T03:49:32","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=66789"},"modified":"2025-12-19T12:10:32","modified_gmt":"2025-12-19T05:10:32","slug":"chi-tieu-chi-phi-quan-ly-hoat-dong-san-xuat-kinh-doanh-dich-vu-ma-so-456-tren-bao-cao-b02-bctc-bao-cao-ket-qua-hoat-dong-khong-bang-tong-phat-sinh-no-tk-642-tren-bao-cao-s05-h-bang-can-doi-so-p","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/chi-tieu-chi-phi-quan-ly-hoat-dong-san-xuat-kinh-doanh-dich-vu-ma-so-456-tren-bao-cao-b02-bctc-bao-cao-ket-qua-hoat-dong-khong-bang-tong-phat-sinh-no-tk-642-tren-bao-cao-s05-h-bang-can-doi-so-p\/","title":{"rendered":"Ch\u1ec9 ti\u00eau Chi ph\u00ed qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (m\u00e3 s\u1ed1 456) tr\u00ean B\u00e1o c\u00e1o B02\/BCTC – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng b\u1eb1ng t\u1ed5ng ph\u00e1t sinh N\u1ee3 TK 642 tr\u00ean b\u00e1o c\u00e1o S05-H – B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/strong> khi s\u1ed1 ph\u00e1t sinh N\u1ee3 TK 642<\/strong> tr\u00ean b\u00e1o c\u00e1o S05-H<\/strong>: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh l\u1ec7ch<\/strong> v\u1edbi Chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 456<\/strong>) tr\u00ean B02\/BCTC<\/strong> theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/p>\n
$\"\"$ <\/p>\n
$\"\"$ <\/p>\n
Ch\u00eanh l\u1ec7ch n\u00e0y th\u01b0\u1eddng ph\u00e1t sinh do :<\/p>\n
\n
Ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o<\/strong> kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t, in B02\/BCTC t\u1eeb d\u1eef li\u1ec7u \u0111\u00e3 l\u1eadp nh\u01b0ng ch\u01b0a l\u1eadp ho\u1eb7c khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i s\u1ed1 li\u1ec7u nh\u01b0ng ch\u01b0a c\u1eadp nh\u1eadt l\u1ea1i\u00a0<\/li>\n
Trong k\u1ef3 c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 gi\u1ea3m doanh thu<\/strong> (h\u1ea1ch to\u00e1n C\u00f3 TK 642).<\/li>\n<\/ul>\n
2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
2.1. Tham s\u1ed1 <\/strong>b\u00e1o c\u00e1o\u00a0<\/strong>S05-H v\u00e0\u00a0B02\/BCTC kh\u00f4ng gi\u1ed1ng nhau\u00a0<\/strong><\/h3>\n
2.1.1.Nguy\u00ean nh\u00e2n <\/strong><\/p>\n
– S05-H<\/strong> v\u00e0\u00a0B02\/BCTC<\/strong> ch\u1ecdn tham s\u1ed1 Ch\u01b0\u01a1ng , Ngu\u1ed3n, th\u1eddi gian kh\u00f4ng gi\u1ed1ng nhau .\u00a0<\/p>\n
– B02\/BCTC<\/strong> khi in t\u00edch ch\u1ecdn L\u1ea5y d\u1eef li\u1ec7u t\u1eeb BCTC \u0111\u00e3 l\u1eadp ( l\u1ec7ch trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a l\u1eadp BCTC ho\u1eb7c \u0111\u00e3 l\u1eadp nh\u01b0ng s\u1ed1 li\u1ec7u thay \u0111\u1ed5i ch\u01b0a l\u1eadp l\u1ea1i)<\/p>\n
2.1.2.Gi\u1ea3i ph\u00e1p\u00a0<\/strong><\/p>\n
– Khi in b\u00e1o c\u00e1o S05-H v\u00e0 B02\/BCTC:<\/p>\n
\n
Ch\u1ecdn tham s\u1ed1 T\u1ed5ng h\u1ee3p cho c\u00e1c tham s\u1ed1 Ch\u01b0\u01a1ng , Ngu\u1ed3n , kho\u1ea3n.<\/li>\n
Ch\u1ecdn c\u00f9ng kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/li>\n<\/ul>\n
– Khi in m\u1eabu B02\/BCTC:<\/p>\n
\n
\u00a0B\u1ecf t\u00edch L\u1ea5y d\u1eef li\u1ec7u t\u1eeb BCTC \u0111\u00e3 l\u1eadp<\/li>\n
\u00a0N\u1ebfu t\u00edch L\u1ea5y d\u1eef li\u1ec7u t\u1eeb BCTC \u0111\u00e3 l\u1eadp m\u00e0 l\u1ec7ch th\u00ec c\u1ea7n l\u1eadp l\u1ea1i BCTC v\u00e0 in l\u1ea1i ki\u1ec3m tra . Anh\/ch\u1ecb l\u1eadp l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n
L\u01b0u \u00fd :\u00a0<\/strong>\u00a0Anh\/ch\u1ecb ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc khi \u0111\u1ed1i chi\u1ebfu 2 b\u00e1o c\u00e1o v\u00e0 \u0111\u1ea3m b\u1ea3o tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh (S05-H) s\u1ed1 d\u01b0 t\u1eeb \u0111\u1ea7u 5- 9 l\u00e0 h\u1ebft s\u1ed1 d\u01b0 .\u00a0
\nTr\u01b0\u1eddng h\u1ee3p c\u00f2n s\u1ed1 d\u01b0 th\u00ec anh\/ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i \u0111\u00e2y t\u1ea1i \u0111\u00e2y\u00a0<\/a><\/p>\n
N\u1ebfu tham s\u1ed1 b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u00fang nh\u01b0ng s\u1ed1 li\u1ec7u v\u1eabn ch\u00eanh l\u1ec7ch, nguy\u00ean nh\u00e2n th\u01b0\u1eddng do trong k\u1ef3 c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 gi\u1ea3m chi ph\u00ed, n\u1ed9p tr\u1ea3, n\u1ed9p ph\u1ee5c h\u1ed3i\u00a0<\/strong>anh\/ch\u1ecb ki\u1ec3m tra theo m\u1ee5c 2.2\u00a0<\/p>\n
2.2. Ki\u1ec3m tra h\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n l\u00e0m gi\u1ea3m chi ph\u00ed<\/h3>\n
2.2.1. Nguy\u00ean nh\u00e2n<\/strong><\/p>\n
– Chi\u0309 ti\u00eau chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (Ma\u0303 s\u00f4\u0301 456) tr\u00ean B02\/BCTC l\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 k\u1ebft chuy\u1ec3n N\u1ee3 TK 911\/C\u00f3 TK 642<\/strong> khi th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n
– S\u1ed5 S05-H ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 ph\u00e1t sinh c\u1ee7a TK 531 trong k\u1ef3 bao g\u1ed3m:<\/p>\n
\n
Ph\u00e1t sinh t\u0103ng chi ph\u00ed (ghi N\u1ee3 TK 642)<\/li>\n
Ph\u00e1t sinh gi\u1ea3m chi ph\u00ed (ghi C\u00f3 TK 642)<\/li>\n<\/ul>\n
V\u00ec v\u1eady, n\u1ebfu co\u0301 pha\u0301t sinh ch\u01b0\u0301ng t\u01b0\u0300 gia\u0309m chi (C\u00f3 TK 642) th\u00ec 2 b\u00e1o c\u00e1o s\u1ebd l\u1ec7ch nhau v\u00e0 s\u1ed1 li\u1ec7u N\u1ee3 TK 642 <\/b>tr\u00ean b\u00e1o c\u00e1o S05-H<\/strong> s\u1ebd nhi\u1ec1u h\u01a1n<\/strong> M\u00e3 s\u1ed1 456 <\/strong>tr\u00ean b\u00e1o c\u00e1o B02\/BCTC<\/strong><\/p>\n
2.2.2. Gi\u1ea3i ph\u00e1p <\/strong><\/p>\n
Ti\u0300m ki\u00ea\u0301m xem co\u0301 ch\u01b0\u0301ng t\u01b0\u0300 gia\u0309m chi N\u01a1\u0323 TK 642\/Co\u0301 TK 111, 112… hay kh\u00f4ng b\u1eb1ng c\u00e1ch:<\/p>\n
B\u01b0\u1edbc 1: T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb gi\u1ea3m chi<\/strong><\/p>\n
Nh\u00e2\u0301n Ti\u0300m ch\u1ee9ng t\u1eeb<\/strong> , cho\u0323n \u0111i\u00ea\u0300u ki\u00ea\u0323n ti\u0300m ki\u00ea\u0301m (la\u0300 khoa\u0309ng th\u01a1\u0300i gian ti\u0300m \u0111\u00f4\u0301i chi\u00ea\u0301u d\u01b0\u0303 li\u00ea\u0323u), t\u00edch ch\u1ecdn Ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5<\/strong> va\u0300 nh\u00e2\u0301n Ti\u0300m ki\u1ebfm<\/strong>
\nB\u01b0\u1edbc 2: L\u1ecdc ch\u1ee9ng t\u1eeb<\/strong><\/p>\n
T\u1ea1i b\u1ea3ng T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb:<\/strong><\/p>\n
\n
L\u1ecdc t\u1ea1i c\u1ed9t TK C\u00f3 l\u00e0 642<\/strong>,<\/li>\n
C\u1ed9t TK N\u1ee3<\/strong>\u00a0l\u1ecdc kh\u00e1c TK 911<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
a.Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb gi\u1ea3m chi ph\u00ed h\u1ea1ch to\u00e1n \u0111\u00fang<\/strong><\/p>\n
Th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 l\u00e0m gi\u1ea3m Chi ph\u00ed\u00a0 nh\u01b0 :<\/p>\n
+ N\u1ed9p ph\u1ee5c h\u1ed3i , n\u1ed9p tr\u1ea3 b\u1eb1ng N\u1ee3 TK c\u00e1c TK 1351,111,112\/C\u00f3 TK 642
\n+ Gi\u1ea3m chi ph\u00ed : N\u1ee3 c\u00e1c TK 111, 112 \/C\u00f3 TK 642<\/p>\n
V\u1eady 2 b\u00e1o c\u00e1o l\u1ec7ch nhau l\u00e0 \u0110\u00fang\u00a0<\/strong><\/p>\n
V\u00ed d\u1ee5 :
\nTrong k\u1ef3, t\u1ed5ng ph\u00e1t sinh chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb (N\u1ee3 TK 642) : 165.611.121, c\u00f3 n\u1ed9p ph\u1ee5c h\u1ed3i gi\u1ea3m chi (C\u00f3 TK 642) : 5.000.000\u00a0
\nD\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 TK 642\u00a0 = 165.611.121 – 5.000.000 = 160.611.121.K\u1ebft chuy\u1ec3n sang 911 : N\u1ee3 TK 911\/C\u00f3 TK 642: 160.611.121<\/p>\n
S\u1ed1 li\u1ec7u th\u1ec3 hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o s\u1ebd l\u00e0: S05: 165.611.121(PS N\u1ee3 TK 642) v\u00e0 B02:160.611.121 (m\u00e3 s\u1ed1 456)
\nS\u1ed1 li\u1ec7u ch\u00eanh n\u00e0y gi\u1eefa 2 b\u00e1o c\u00e1o l\u00e0 \u0110\u00fang<\/strong> .<\/p>\n
b.Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb gi\u1ea3m chi ph\u00ed h\u1ea1ch to\u00e1n sai, nh\u1ea7m t\u00e0i kho\u1ea3n<\/strong><\/p>\n
N\u1ebfu ph\u1ea7n t\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb anh\/ ch\u1ecb ph\u00e1t hi\u1ec7n h\u1ea1ch to\u00e1n nh\u1ea7m<\/strong> t\u00e0i kho\u1ea3n th\u00ec c\u1ea7n:<\/strong><\/p>\n
\n
M\u1edf ch\u1ee9ng t\u1eeb sai nh\u1ea5n b\u1ecf ghi<\/strong><\/li>\n
S\u1eeda<\/strong> l\u1ea1i \u0111\u00fang t\u00e0i kho\u1ea3n<\/strong> h\u1ea1ch to\u00e1n\u00a0<\/li>\n<\/ul>\n
V\u00ed d\u1ee5: Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n thu ti\u1ec1n n\u1ed9p ph\u1ee5c h\u1ed3i nh\u01b0ng h\u1ea1ch to\u00e1n nh\u1ea7m N\u1ee3 TK 111\/ C\u00f3 TK 1351, th\u1ef1c hi\u1ec7n s\u1eeda l\u1ea1i N\u1ee3 c\u00e1c TK 111\/ C\u00f3 TK 642<\/p>\n
\n
Nh\u1ea5n C\u1ea5t.<\/li>\n
Th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng l\u1ea1i<\/strong> theo h\u01b0\u1edbng d\u1eabn T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n
L\u01b0u \u00fd \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u00e1o c\u00e1o B04\/BCTC- Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/strong><\/p>\n
Chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 456) tr\u00ean B02\/BCTC\u00a0s\u1ebd kh\u1edbp v\u1edbi ch\u1ec9 ti\u00eau IV.13 \u2013 Thuy\u1ebft minh chi ti\u1ebft chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 thu\u1ed9c Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng tr\u00ean b\u00e1o c\u00e1o B04\/BCTC- Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/p>\n
N\u1ebfu ch\u1ec9 ti\u00eau IV.13 tr\u00ean b\u00e1o c\u00e1o B04\/BCTC- Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang th\u00ec anh\/ch\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m tra nh\u01b0 h\u01b0\u1edbng d\u1eabn B02 n\u00e0y<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi s\u1ed1 ph\u00e1t sinh N\u1ee3 TK 642 tr\u00ean b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh l\u1ec7ch v\u1edbi Chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1…<\/p>\n","protected":false},"author":79,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[130],"ht-kb-tag":[],"class_list":["post-66789","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b02-bctc-bao-cao-ket-qua-hoat-dong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66789","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\/79"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=66789"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66789\/revisions"}],"predecessor-version":[{"id":67851,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66789\/revisions\/67851"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=66789"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=66789"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=66789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}