{"id":66867,"date":"2025-12-10T16:25:34","date_gmt":"2025-12-10T09:25:34","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=66867"},"modified":"2026-04-22T16:56:51","modified_gmt":"2026-04-22T09:56:51","slug":"lam-the-nao-khi-chi-tieu-dieu-chinh-ket-qua-hoat-dong-do-chi-phi-ghi-nhan-nam-nay-nhung-doanh-thu-da-ghi-nhan-nam-truoc-ma-so-510-tren-bao-cao-b02-bctc-len-so-lieu-chua-dung","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-khi-chi-tieu-dieu-chinh-ket-qua-hoat-dong-do-chi-phi-ghi-nhan-nam-nay-nhung-doanh-thu-da-ghi-nhan-nam-truoc-ma-so-510-tren-bao-cao-b02-bctc-len-so-lieu-chua-dung\/","title":{"rendered":"Ch\u1ec9 ti\u00eau 510 tr\u00ean B\u00e1o c\u00e1o B02\/BCTC l\u00ean s\u1ed1 li\u1ec7u ch\u01b0a \u0111\u00fang?"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\n
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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 xem b\u00e1o c\u00e1o B02\/BCTC: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng th\u1ea5y ch\u1ec9 ti\u00eau \u0110I\u1ec0U CH\u1ec8NH K\u1ebeT QU\u1ea2 HO\u1ea0T \u0110\u1ed8NG DO CHI PH\u00cd GHI NH\u1eacN N\u0102M NAY NH\u01afNG DOANH THU \u0110\u00c3 GHI NH\u1eacN N\u0102M TR\u01af\u1edaC (m\u00e3 s\u1ed1 510) l\u00ean kh\u00f4ng \u0111\u00fang s\u1ed1 li\u1ec7u, ho\u1eb7c ch\u01b0a hi\u1ec3u r\u00f5 s\u1ed1 li\u1ec7u n\u00e0y l\u1ea5y t\u1eeb \u0111\u00e2u.<\/p>\n
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2. Nguy\u00ean t\u1eafc ghi nh\u1eadn<\/h3>\n
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S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau 510 tr\u00ean B02\/BCTC \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong n\u0103m nay<\/strong> nh\u01b0ng kh\u00f4ng c\u00f3 doanh thu t\u01b0\u01a1ng \u1ee9ng m\u00e0 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng c\u00e1c ngu\u1ed3n l\u1ef1c \u0111\u01a1n v\u1ecb \u0111\u00e3 t\u00edch l\u0169y t\u1eeb doanh thu nh\u1eefng n\u0103m tr\u01b0\u1edbc<\/strong> nh\u01b0:\u00a0<\/p>\n
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Chi ph\u00ed hao m\u00f2n c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc (t\u00e0i s\u1ea3n c\u00f3 ng\u00e0y ghi t\u0103ng nh\u1ecf h\u01a1n ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o)<\/li>\n
Chi ph\u00ed h\u1ea1ch to\u00e1n ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, \u0111i\u1ec1u chuy\u1ec3n.<\/li>\n
Kho\u1ea3n b\u00f9 \u0111\u1eafp chi ph\u00ed n\u0103m nay t\u1eeb ngu\u1ed3n n\u0103m tr\u01b0\u1edbc mang sang nh\u01b0 s\u1ed1 \u0111\u00e3 chi t\u1eeb ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb n\u0103m tr\u01b0\u1edbc\u00a0(S\u1ed1 li\u1ec7u ph\u00e1t sinh N\u1ee3 468\/C\u00f3 421 t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n 468 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb n\u0103m tr\u01b0\u1edbc)<\/li>\n
Chi ph\u00ed b\u00e0n giao t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb d\u1edf dang t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc mang sang, chi ph\u00ed b\u00e0n giao t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00e3 h\u00ecnh th\u00e0nh t\u1eeb n\u0103m tr\u01b0\u1edbc nh\u01b0ng trong n\u0103m b\u00e0n giao cho \u0111\u01a1n v\u1ecb kh\u00e1c<\/li>\n
Chi ph\u00ed trong n\u0103m \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb (S\u1ed1 li\u1ec7u ph\u00e1t sinh N\u1ee3 431\/C\u00f3 421)<\/li>\n
Kho\u1ea3n b\u00f9 \u0111\u1eafp kh\u00e1c (n\u1ebfu c\u00f3) t\u1eeb kinh ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb n\u0103m tr\u01b0\u1edbc m\u00e0 s\u1ed1 li\u1ec7u \u0111ang \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean TK 421: chi ph\u00ed xu\u1ea5t kho cho v\u00e0o chi ph\u00ed n\u0103m nay t\u1eeb ph\u1ea7n t\u1ed3n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang,…<\/li>\n<\/ul>\n
Khi \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00ean th\u00ec b\u00e1o c\u00e1o B02 s\u1ebd hi\u1ec7n s\u1ed1 li\u1ec7u \u1edf ch\u1ec9 ti\u00eau 510. Anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> \u0111\u1ec3 ki\u1ec3m tra c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<\/div><\/div>\n
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3. C\u00e1ch ki\u1ec3m tra, x\u1eed l\u00fd<\/h3>\n
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3.1 Ki\u1ec3m tra chi ph\u00ed hao m\u00f2n c\u1ee7a nh\u1eefng t\u00e0i h\u00ecnh th\u00e0nh t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc<\/h4>\n
1. N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 theo d\u00f5i<\/strong> v\u00e0 T\u00ednh hao m\u00f2n <\/a>t\u00e0i s\u1ea3n<\/strong> tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n,<\/strong> ho\u1eb7c theo d\u00f5i tr\u00ean ph\u1ea7n m\u1ec1m MISA iHOS T\u00e0i S\u1ea3n <\/strong>r\u1ed3i l\u1ea5y ch\u1ee9ng t\u1eeb hao m\u00f2n<\/a> v\u1ec1 iHOS K\u1ebf to\u00e1n<\/strong> \u0111\u1ec3 h\u1ea1ch to\u00e1n, th\u00ec ki\u1ec3m tra s\u1ed1 hao m\u00f2n c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc nh\u01b0 sau:<\/p>\n
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V\u00e0o T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb<\/a>, t\u00edch ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5, nh\u1ea5n T\u00ecm ki\u1ebfm.<\/strong><\/li>\n
L\u1ecdc lo\u1ea1i ch\u1ee9ng t\u1eeb l\u00e0 Hao m\u00f2n, t\u1ea1i c\u1ed9t ng\u00e0y ghi t\u0103ng, l\u1ecdc ng\u00e0y ghi t\u0103ng<\/strong> nh\u1ecf h\u01a1n ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. V\u00ed d\u1ee5 xem b\u00e1o c\u00e1o n\u0103m 2025 th\u00ec l\u1ecdc ng\u00e0y ghi t\u0103ng nh\u1ecf h\u01a1n 1\/1\/2025.<\/li>\n<\/ul>\n
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Xem t\u1ed5ng ti\u1ec1n sau khi l\u1ecdc t\u1ea1i c\u1ed9t s\u1ed1 ti\u1ec1n \u0111\u00f3 l\u00e0 s\u1ed1 chi ph\u00ed hao m\u00f2n c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean ch\u1ec9 ti\u00eau 510 tr\u00ean b\u00e1o c\u00e1o B02\/BCTC.<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m MISA iHOS T\u00e0i s\u1ea3n<\/strong>\u00a0v\u00e0 ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n t\u1eeb \u0111\u01a1n v\u1ecb kh\u00e1c do s\u00e1p nh\u1eadp<\/strong>: khi ghi t\u0103ng t\u00e0i s\u1ea3n (h\u1ea1ch to\u00e1n N\u1ee3 211\/C\u00f3 421: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, N\u1ee3 211\/C\u00f3 214: Hao m\u00f2n l\u0169y k\u1ebf<\/strong>) m\u00e0 ng\u00e0y ghi t\u0103ng thu\u1ed9c n\u0103m hi\u1ec7n t\u1ea1i<\/strong>, \u0111\u1ec3 chi ph\u00ed hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n n\u00e0y l\u00ean ch\u1ec9 ti\u00eau 510<\/strong>, khi ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ea7n khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u201cT\u00e0i s\u1ea3n nh\u1eadn t\u1eeb \u0111\u01a1n v\u1ecb\u201d<\/strong>.<\/p>\n
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2. N\u1ebfu \u0111\u01a1n v\u1ecb theo d\u00f5i t\u00e0i s\u1ea3n \u1edf ngo\u00e0i kh\u00f4ng theo d\u00f5i tr\u00ean ph\u1ea7n m\u1ec1m MISA<\/strong>, h\u00e0ng k\u1ef3 chi ph\u00ed hao m\u00f2n<\/a>, kh\u1ea5u hao<\/a> \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u1edf T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.\u0110\u1ec3 l\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 ti\u00eau 510<\/strong> tr\u00ean b\u00e1o c\u00e1o B02\/BCTC<\/strong>, anh\/ch\u1ecb c\u1ea7n t\u00e1ch ri\u00eang<\/strong> c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb hao m\u00f2n\/kh\u1ea5u hao nh\u01b0 sau:<\/p>\n
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M\u1ed9t d\u00f2ng<\/strong> h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb hao m\u00f2n, kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n ghi t\u0103ng t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc<\/strong> \u2192 d\u00f2ng n\u00e0y c\u1ea7n t\u00edch ch\u1ecdn \u201cNgu\u1ed3n n\u0103m tr\u01b0\u1edbc\u201d<\/strong>.<\/p>\n<\/li>\n
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M\u1ed9t d\u00f2ng kh\u00e1c<\/strong> h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb hao m\u00f2n, kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n ghi t\u0103ng trong n\u0103m<\/strong>.<\/p>\n<\/li>\n<\/ul>\n
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3.2 Ki\u1ec3m tra c\u00e1c chi ph\u00ed h\u1ea1ch to\u00e1n ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, \u0111i\u1ec1u chuy\u1ec3n c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb n\u0103m tr\u01b0\u1edbc<\/h4>\n
N\u1ebfu \u0111\u01a1n v\u1ecb theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean MISA iHOS K\u1ebf to\u00e1n ho\u1eb7c MISA iHOS T\u00e0i s\u1ea3n<\/strong>\u00a0v\u00e0 c\u00f3 ghi gi\u1ea3m<\/strong> (thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, \u0111i\u1ec1u chuy\u1ec3n), anh\/ch\u1ecb ki\u1ec3m tra nh\u01b0 sau:<\/p>\n
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V\u00e0o T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, m\u1edf ch\u1ee9ng t\u1eeb ghi gi\u1ea3m<\/strong> c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 ng\u00e0y ghi t\u0103ng nh\u1ecf h\u01a1n ng\u00e0y b\u1eaft \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o <\/strong>v\u00e0 c\u00f3 ngu\u1ed3n h\u00ecnh th\u00e0nh<\/strong> kh\u00e1c<\/strong> qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p.<\/li>\n
C\u1ed9ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong> (n\u1ebfu c\u00f3) c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y. \u0110\u00e2y ch\u00ednh l\u00e0 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c \u0111\u01b0a l\u00ean ch\u1ec9 ti\u00eau 510<\/strong> c\u1ee7a B02\/BCTC<\/strong>.<\/li>\n<\/ul>\n
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N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean MISA<\/strong>, khi h\u1ea1ch to\u00e1n gi\u1ea3m t\u00e0i s\u1ea3n \u1edf T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/strong><\/p>\n
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D\u00f2ng h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i <\/strong>c\u1ee7a t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc, c\u00f3 ngu\u1ed3n h\u00ecnh th\u00e0nh kh\u00e1c<\/strong> Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng\u00a0ph\u1ea3i t\u00edch v\u00e0o \u00f4 \u201cNgu\u1ed3n n\u0103m tr\u01b0\u1edbc\u201d<\/strong> \u0111\u1ec3 l\u00ean \u0111\u00fang ch\u1ec9 ti\u00eau 510.<\/li>\n<\/ul>\n
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3.3 Ki\u1ec3m tra chi ph\u00ed trong n\u0103m \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed n\u0103m tr\u01b0\u1edbc mang sang<\/h4>\n
S\u1ed1 chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u00e1c b\u00fat to\u00e1n N\u1ee3 TK 468\/C\u00f3 TK 421<\/strong> c\u00f3 t\u00edch ch\u1ecdn \u201cNgu\u1ed3n n\u0103m tr\u01b0\u1edbc\u201d<\/strong>.<\/p>\n
V\u00ed d\u1ee5: Cu\u1ed1i n\u0103m \u0111\u01a1n v\u1ecb k\u1ebft chuy\u1ec3n s\u1ed1 \u0111\u00e3 chi t\u1eeb ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ngu\u1ed3n giao t\u1ef1 ch\u1ee7 c\u00f2n d\u01b0 t\u1eeb n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang (N\u1ee3 468\/C\u00f3 421).

\n\u0110\u1ec3 ch\u1ec9 ti\u00eau 510 hi\u1ec3n th\u1ecb \u0111\u00fang, anh\/ch\u1ecb c\u1ea7n t\u00e1ch s\u1ed1 li\u1ec7u th\u00e0nh 2 d\u00f2ng<\/strong>:<\/p>\n
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D\u00f2ng 1:<\/strong> Ph\u1ea7n chi thu\u1ed9c ngu\u1ed3n n\u0103m tr\u01b0\u1edbc<\/strong> \u2192 t\u00edch ch\u1ecdn \u201cNgu\u1ed3n n\u0103m tr\u01b0\u1edbc\u201d<\/strong>.<\/p>\n<\/li>\n
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D\u00f2ng 2:<\/strong> Ph\u1ea7n chi thu\u1ed9c ngu\u1ed3n n\u0103m nay<\/strong> \u2192 kh\u00f4ng t\u00edch ch\u1ecdn<\/strong>.<\/p>\n<\/li>\n<\/ul>\n
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3.4 Chi ph\u00ed b\u00e0n giao t\u00e0i s\u1ea3n cho \u0111\u01a1n v\u1ecb kh\u00e1c<\/h4>\n
Ph\u1ea7n chi ph\u00ed n\u00e0y bao g\u1ed3m :<\/p>\n
B\u00e0n giao c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh trong n\u0103m (\u0111\u1ed1i v\u1edbi ph\u1ea7n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u00e3 thanh to\u00e1n t\u1eeb n\u0103m tr\u01b0\u1edbc)<\/p>\n
T\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00e3 h\u00ecnh th\u00e0nh t\u1eeb n\u0103m tr\u01b0\u1edbc nh\u01b0ng trong n\u0103m b\u00e0n giao cho \u0111\u01a1n v\u1ecb kh\u00e1c.<\/p>\n
=> C\u0103n c\u1ee9 l\u1ea5y l\u00ean chi ph\u00ed n\u00e0y nh\u01b0 sau:<\/p>\n
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N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n ho\u1eb7c iHOS T\u00e0i s\u1ea3n r\u1ed3i l\u1ea5y ch\u1ee9ng t\u1eeb v\u1ec1 iHOS K\u1ebf to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n th\u00ec s\u1ebd l\u1ea5y c\u00e1c b\u00fat to\u00e1n ghi gi\u1ea3m h\u1ea1ch to\u00e1n N\u1ee3 TK 812\/ C\u00f3 TK 211, 212 v\u00e0 c\u00f3 ngu\u1ed3n h\u00ecnh th\u00e0nh kh\u00e1c Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p.<\/li>\n
N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA th\u00ec s\u1ebd l\u1ea5y c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n N\u1ee3 TK 812\/ c\u00f3 TK 211, 213 v\u00e0 c\u00f3 t\u00edch ch\u1ecdn ” Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc”<\/li>\n<\/ul>\n
3.5 Chi ph\u00ed trong n\u0103m \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb<\/h4>\n
C\u00e1c kho\u1ea3n n\u00e0y l\u00e0 nh\u1eefng kho\u1ea3n c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 chi ph\u00ed \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean T\u00e0i kho\u1ea3n 431. Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n th\u00e2m h\u1ee5t do chi ph\u00ed ph\u00e1t sinh trong n\u0103m kh\u00f4ng c\u00f3 doanh thu t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb ngu\u1ed3n qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb th\u00ec k\u1ebft chuy\u1ec3n kho\u1ea3n th\u00e2m h\u1ee5t t\u1eeb T\u00e0i kho\u1ea3n 421 \u201cTh\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf\u201d sang T\u00e0i kho\u1ea3n 431 (b\u00fat to\u00e1n N\u1ee3 TK 431\/C\u00f3 TK 421).<\/p>\n
=> \u0110\u1ec3 l\u1ea5y \u0111\u00fang chi ph\u00ed n\u00e0y l\u00ean ch\u1ec9 ti\u00eau 510 tr\u00ean b\u00e1o c\u00e1o B02\/BCTC th\u00ec\u00a0 c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t nh\u01b0 tr\u00ean khi h\u1ea1ch to\u00e1n N\u1ee3 TK 431\/C\u00f3 TK 421 c\u1ea7n t\u00edch ch\u1ecdn “Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc”.<\/p>\n
3.6 C\u00e1c chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong n\u0103m do s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu t\u1eeb n\u0103m tr\u01b0\u1edbc<\/h4>\n
Ngo\u00e0i c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00ean th\u00ec ch\u1ec9 ti\u00eau 510 c\u00f2n ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong n\u0103m do s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c \u0111\u00e3 ghi nh\u1eadn doanh thu n\u0103m tr\u01b0\u1edbc nh\u01b0 gi\u00e1 tr\u1ecb xu\u1ea5t kho v\u1eadt t\u01b0 h\u00e0ng h\u00f3a nh\u1eadp t\u1eeb n\u0103m tr\u01b0\u1edbc.<\/p>\n
\u0110\u1ec3 l\u1ea5y \u0111\u00fang chi ph\u00ed n\u00e0y l\u00ean ch\u1ec9 ti\u00eau 510 tr\u00ean b\u00e1o c\u00e1o B02\/BCTC khi \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh xu\u1ea5t kho v\u1eady t\u01b0 h\u00e0ng h\u00f3a ra \u0111\u1ec3 s\u1eed d\u1ee5ng cho v\u00e0o chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb (h\u1ea1ch to\u00e1n N\u1ee3 c\u00e1c TK 611, 612, 641,642, 811\/C\u00f3 c\u00e1c TK 152, 153, 155,156), anh\/ch\u1ecb c\u1ea7n x\u00e1c \u0111\u1ecbnh khi xu\u1ea5t kho ph\u1ea7n n\u00e0o xu\u1ea5t t\u1eeb s\u1ed1 t\u1ed3n nh\u1eadp t\u1eeb n\u0103m tr\u01b0\u1edbc th\u00ec s\u1ebd t\u00edch ch\u1ecdn “Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc”.<\/p>\n
$\"\"$ <\/p>\n
4. L\u01b0u \u00fd:<\/strong><\/h4>\n
\n
N\u1ebfu kh\u00f4ng th\u1ea5y c\u1ed9t Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc<\/strong> tr\u00ean ch\u1ee9ng t\u1eeb anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n
\u0110\u1ec3 t\u00ecm ki\u1ebfm l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 t\u00edch ch\u1ecdn “Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc” cho t\u1eebng kho\u1ea3n chi ph\u00ed tr\u00ean, anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o t\u00ecm ki\u1ebfm theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a> v\u00e0 l\u1ecdc c\u1ed9t Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc.<\/li>\n
Ch\u1ec9 ti\u00eau 510<\/strong> tr\u00ean b\u00e1o c\u00e1o B02\/BCTC s\u1ebd \u0111\u01b0\u1ee3c thuy\u1ebft minh chi ti\u1ebft b\u1eb1ng ch\u1ec9 ti\u00eau IV.17 tr\u00ean B\u00e1o c\u00e1o B04\/BCTC.<\/strong><\/li>\n
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 t\u1eeb nh\u1eefng kho\u1ea3n ph\u00e1t sinh n\u00e0o 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 510 \u0111\u1ec3 xem chi ti\u1ebft. Chi ti\u1ebft anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn\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":[130],"ht-kb-tag":[],"class_list":["post-66867","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\/66867","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=66867"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66867\/revisions"}],"predecessor-version":[{"id":76709,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66867\/revisions\/76709"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=66867"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=66867"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=66867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}