{"id":67095,"date":"2025-12-10T17:29:37","date_gmt":"2025-12-10T10:29:37","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=67095"},"modified":"2026-03-03T09:36:56","modified_gmt":"2026-03-03T02:36:56","slug":"thang-du-tham-hut-trong-nam-ma-so-520-tren-b02-bctc-bao-cao-ket-qua-hoat-dong-khong-bang-chi-tieu-thang-du-tham-hut-luy-ke-ma-so-282-tren-bao-cao-b01-bctc-bao-cao-tinh-hinh-tai-chinh","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/thang-du-tham-hut-trong-nam-ma-so-520-tren-b02-bctc-bao-cao-ket-qua-hoat-dong-khong-bang-chi-tieu-thang-du-tham-hut-luy-ke-ma-so-282-tren-bao-cao-b01-bctc-bao-cao-tinh-hinh-tai-chinh\/","title":{"rendered":"Th\u1eb7ng d\u1ef1\/ Th\u00e2m h\u1ee5t trong n\u0103m (m\u00e3 s\u1ed1 520) tr\u00ean B02\/BCTC &#8211; B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng b\u1eb1ng ch\u1ec9 ti\u00eau Th\u1eb7ng d\u1ef1\/ th\u00e2m h\u1ee5t l\u0169y k\u1ebf ( M\u00e3 s\u1ed1 282) tr\u00ean b\u00e1o c\u00e1o B01\/BCTC &#8211; B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh?"},"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 h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 ki\u1ec3m tra c\u00e1c nguy\u00ean nh\u00e2n g\u00e2y ra s\u1ef1 <b data-path-to-node=\"12,0\" data-index-in-node=\"87\">ch\u00eanh l\u1ec7ch h\u1ee3p l\u00fd<\/b> khi \u0111\u1ed1i chi\u1ebfu Th\u1eb7ng d\u1ef1\/ Th\u00e2m h\u1ee5t trong n\u0103m (m\u00e3 s\u1ed1 520) tr\u00ean B02\/BCTC &#8211; B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng b\u1eb1ng ch\u1ec9 ti\u00eau Th\u1eb7ng d\u1ef1\/ th\u00e2m h\u1ee5t l\u0169y k\u1ebf ( M\u00e3 s\u1ed1 282) tr\u00ean b\u00e1o c\u00e1o B01\/BCTC &#8211; B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-68041 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/21-1.png\" alt=\"\" width=\"1179\" height=\"478\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/21-1.png 1179w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-1-300x122.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-1-1024x415.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-1-768x311.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-1-50x20.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-1-60x24.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-1-100x41.png 100w\" sizes=\"auto, (max-width: 1179px) 100vw, 1179px\" \/><\/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 l\u00ean b\u00e1o c\u00e1o<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>2.1. Th\u1eb7ng d\u1ef1\/Th\u00e2m h\u1ee5t trong n\u0103m (m\u00e3 s\u1ed1 520)<\/strong> tr\u00ean b\u00e1o c\u00e1o <strong>B02\/BCTC <\/strong>ph\u1ea3n \u00e1nh th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m:\u00a0<\/p>\n<ul>\n<li><strong>M\u00e3 s\u1ed1 520 = M\u00e3 s\u1ed1 500 + M\u00e3 s\u1ed1 510<\/strong><\/li>\n<li>Trong \u0111\u00f3: <strong>M\u00e3 s\u1ed1 500 = M\u00e3 s\u1ed1 400 &#8211; M\u00e3 s\u1ed1 450 &#8211; M\u00e3 s\u1ed1 460<\/strong><\/li>\n<\/ul>\n<p><strong>=&gt; <\/strong> <strong>M\u00e3 s\u1ed1 520 tr\u00ean B02\/BCTC<\/strong> ch\u00ednh l\u00e0 T\u1ed5ng <strong>Doanh thu<\/strong> <strong>trong k\u1ef3 ( M\u00e3 s\u1ed1 400)<\/strong>\u00a0<strong>&#8211;<\/strong>\u00a0 T\u1ed5ng <strong>Chi ph\u00ed trong k\u1ef3 (M\u00e3 s\u1ed1 450 + 460)<\/strong>\u00a0<strong>+<\/strong> <strong>\u0110i\u1ec1u ch\u1ec9nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng do chi ph\u00ed ghi nh\u1eadn n\u0103m nay nh\u01b0ng doanh thu \u0111\u00e3 ghi nh\u1eadn n\u0103m tr\u01b0\u1edbc (M\u00e3 s\u1ed1 510).<\/strong><\/p>\n<p><strong>2.2 Th\u1eb7ng d\u1ef1\/ th\u00e2m h\u1ee5t l\u0169y k\u1ebf (M\u00e3 s\u1ed1 282)<\/strong> tr\u00ean b\u00e1o c\u00e1o <strong>B01\/BCTC<\/strong> ch\u00ednh l\u00e0 <strong>D\u01b0 TK 421 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh S05-H<\/strong><\/p>\n<ul>\n<li><strong>D\u01b0 C\u00f3 TK 421<\/strong> bao g\u1ed3m S\u1ed1 th\u1eb7ng d\u01b0 l\u0169y k\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i, bao g\u1ed3m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, ngu\u1ed3n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, ngu\u1ed3n kh\u00e1c (n\u1ebfu c\u00f3).<\/li>\n<li><strong>D\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 TK 421<\/strong> = D\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 <strong>TK 421<\/strong> + Ph\u00e1t sinh <strong>C\u00f3<\/strong> <strong>TK 421<\/strong> &#8211; Ph\u00e1t sinh <strong>N\u1ee3 TK 421<\/strong><\/li>\n<\/ul>\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 ki\u1ec3m tra<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"98\" data-end=\"406\">C\u0103n c\u1ee9 v\u00e0o c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u n\u00eau tr\u00ean, ch\u1ec9 ti\u00eau <strong>Th\u1eb7ng d\u01b0\/Th\u00e2m h\u1ee5t trong n\u0103m (m\u00e3 s\u1ed1 520)<\/strong> tr\u00ean <strong data-start=\"205\" data-end=\"245\">B02\/BCTC<\/strong>\u00a0s\u1ebd <strong data-start=\"249\" data-end=\"271\">lu\u00f4n c\u00f3 ch\u00eanh l\u1ec7ch<\/strong> v\u00e0 ch\u00eanh l\u1ec7ch <strong>\u0110\u00daNG<\/strong> so v\u1edbi ch\u1ec9 ti\u00eau <strong data-start=\"288\" data-end=\"316\">Th\u1eb7ng d\u01b0\/Th\u00e2m h\u1ee5t l\u0169y k\u1ebf<\/strong> (<strong>m\u00e3 s\u1ed1 282<\/strong>) tr\u00ean <strong data-start=\"338\" data-end=\"380\">B01\/BCTC<\/strong>\u00a0trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<p data-start=\"410\" data-end=\"442\"><span style=\"font-size: 14pt;\"><strong>3.1 Tr\u00ean S05-H c\u00f3 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 421<\/strong><\/span><\/p>\n<p><strong>M\u00e3 s\u1ed1 520 tr\u00ean B02\/BCTC <\/strong>ch\u1ec9 ph\u1ea3n \u00e1nh th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m n\u00ean \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 d\u01b0 th\u1eb7ng d\u01b0 th\u00e2m h\u1ee5t l\u0169y k\u1ebf n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang t\u1ee9c l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK 421\u00a0 th\u00ec <strong>ch\u1ec9 ti\u00eau 520 tr\u00ean B02\/BCTC<\/strong> lu\u00f4n ch\u00eanh l\u1ec7ch v\u1edbi <strong>ch\u1ec9 ti\u00eau 282 tr\u00ean B01\/BCTC<\/strong> v\u00e0 ch\u00eanh l\u1ec7ch n\u00e0y l\u00e0 <strong>\u0110\u00daNG.<\/strong><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>3.2. Ph\u00e1t sinh nghi\u1ec7p v\u1ee5 nh\u1eadn t\u00e0i s\u1ea3n b\u00e0n giao do s\u00e1p nh\u1eadp theo C\u00f4ng v\u0103n 1010\/BTC-QLKT<\/strong><\/span><\/p>\n<p>Theo <strong>C\u00f4ng v\u0103n 1010\/BTC-QLKT<\/strong> khi nh\u1eadn b\u00e0n giao TSC\u0110:<\/p>\n<p>N\u1ee3 TK 211 &#8211; T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb (nguy\u00ean gi\u00e1 TSC\u0110)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 421- Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) lu\u1ef9 k\u1ebf (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i TSC\u0110- gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 thanh to\u00e1n t\u1eeb c\u00e1c ngu\u1ed3n c\u1ee7a \u0111\u01a1n v\u1ecb)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 214- Kh\u1ea5u hao v\u00e0 hao m\u00f2n lu\u1ef9 k\u1ebf TSCD c\u1ee7a \u0111\u01a1n v\u1ecb (gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf)<\/p>\n<p>-&gt; V\u00ec v\u1eady \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ph\u00e1t sinh nghi\u1ec7p v\u1ee5 nh\u1eadn t\u00e0i s\u1ea3n b\u00e0n giao n\u00e0y th\u00ec tr\u00ean S05-H s\u1ebd ph\u00e1t sinh C\u00f3 TK 421 nh\u01b0ng <strong>KH\u00d4NG<\/strong> l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 li\u1ec7u <strong>m\u00e3 s\u1ed1 520 tr\u00ean B02\/BCTC -&gt; \u00a0\u0110\u00e2y l\u00e0 ch\u00eanh l\u1ec7ch \u0110\u00daNG<\/strong><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>3.3. Tr\u00ean B02\/BCTC ph\u00e1t sinh ch\u1ec9 ti\u00eau 510<\/strong><\/span><\/p>\n<p data-start=\"445\" data-end=\"566\">N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh ch\u1ec9 ti\u00eau <strong>\u0110i\u1ec1u ch\u1ec9nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng do chi ph\u00ed ghi nh\u1eadn n\u0103m nay nh\u01b0ng doanh thu \u0111\u00e3 ghi nh\u1eadn n\u0103m tr\u01b0\u1edbc (m\u00e3 s\u1ed1 510 tr\u00ean B02\/BCTC) <\/strong>th\u00ec s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi m\u00e3 s\u1ed1 520, nh\u01b0ng <strong>KH\u00d4NG<\/strong> l\u00e0m thay \u0111\u1ed5i s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 <strong>TK 421 -&gt; \u0110\u00e2y l\u00e0 ch\u00eanh l\u1ec7ch \u0110\u00daNG<\/strong><\/p>\n<p data-start=\"445\" data-end=\"566\"><span style=\"font-size: 14pt;\"><strong>3.4. Cu\u1ed1i n\u0103m ph\u00e1t sinh nghi\u1ec7p v\u1ee5 tr\u00edch l\u1eadp qu\u1ef9, tr\u00edch l\u1eadp CCTL<\/strong><\/span><\/p>\n<ul>\n<li data-start=\"445\" data-end=\"566\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp nh\u00f3m 1,2,3 khi tr\u00edch l\u1eadp qu\u1ef9 h\u1ea1ch to\u00e1n <strong>N\u1ee3 TK 421\/C\u00f3 TK 431<\/strong><\/li>\n<li data-start=\"445\" data-end=\"566\">\u0110\u01a1n v\u1ecb tr\u00edch l\u1eadp CCTL h\u1ea1ch to\u00e1n <strong>N\u1ee3 TK 421\/C\u00f3 TK 468<\/strong><\/li>\n<\/ul>\n<p>\u00a0-&gt; V\u00ec v\u1eady, c\u00e1c b\u00fat to\u00e1n n\u00e0y s\u1ebd l\u00e0m thay \u0111\u1ed5i s\u1ed1 d\u01b0 <strong>TK 421<\/strong> cu\u1ed1i k\u1ef3 nh\u01b0ng kh\u00f4ng l\u00ean doanh thu chi ph\u00ed n\u00ean <strong>KH\u00d4NG<\/strong> l\u00e0m thay \u0111\u1ed5i <strong>m\u00e3 s\u1ed1<\/strong> <strong>520 tr\u00ean B02\/BCTC -&gt; \u0110\u00e2y l\u00e0 ch\u00eanh l\u1ec7ch \u0110\u00daNG<\/strong><\/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>4. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>\u0110\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00ean \u0111\u00fang s\u1ed1 li\u1ec7u anh\/ch\u1ecb c\u1ea7n l\u00e0m x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc khi xem b\u00e1o c\u00e1o theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/xac-dinh-ket-qua-hoat-dong\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>N\u1ebfu ch\u1ec9 ti\u00eau <strong>\u0110i\u1ec1u ch\u1ec9nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng do chi ph\u00ed ghi nh\u1eadn n\u0103m nay nh\u01b0ng doanh thu \u0111\u00e3 ghi nh\u1eadn n\u0103m tr\u01b0\u1edbc (m\u00e3 s\u1ed1 510) <\/strong>tr\u00ean b\u00e1o c\u00e1o B02\/BCTC kh\u00f4ng \u0111\u00fang anh\/ch\u1ecb ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/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\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><strong>.<\/strong><\/li>\n<li>V\u1edbi c\u00e1c qu\u1ef9 thu\u1ed9c t\u00e0i kho\u1ea3n 353\u00a0<strong>kh\u00f4ng<\/strong> \u0111\u01b0\u1ee3c tr\u00edch th\u1eb3ng N\u1ee3 TK 421\/353 m\u00e0 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed 642, 611, anh\/ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp qu\u1ef9 t\u1eeb ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/trich-lap-quy-bo-sung-thu-nhapquy-phuc-loi-quy-khen-thuong-quy-phat-trien-hoat-dong-su-nghiep-tu-nguon-thu-hoat-dong-hoc-phi-vien-phi-thu-lien-doanh-lien-ket\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>, chi khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i\u00a0 t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch\u00a0<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/quy-trinh-chi-khen-thuong-phuc-loi\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>. =&gt; C\u00e1c kho\u1ea3n tr\u00edch qu\u1ef9 ph\u1ea3i tr\u1ea3 thu\u1ed9c t\u00e0i kho\u1ea3n 353 trong k\u1ef3 s\u1ebd cho v\u00e0o chi ph\u00ed v\u00e0 l\u00ean \u1edf <strong>ch\u1ec9 ti\u00eau 450 &#8211; Chi ph\u00ed<\/strong>, kh\u00f4ng l\u00ean \u1edf <strong>ch\u1ec9 ti\u00eau 521<\/strong> tr\u00ean b\u00e1o c\u00e1o B02\/BCTC.<\/li>\n<li>\u0110\u1ec3 ch\u1ec9 ti\u00eau 510, 520 tr\u00ean B02\/BCTC l\u00ean \u0111\u00fang th\u00ec ph\u1ea7n k\u1ebft chuy\u1ec3n chi c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng t\u1eeb s\u1ed1 tr\u00edch l\u1eadp n\u0103m tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n <strong>N\u1ee3 TK 468\/421<\/strong> c\u1ea7n t\u00edch v\u00e0o c\u1ed9t ngu\u1ed3n n\u0103m tr\u01b0\u1edbc theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/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\/#3-3-kiem-tra-chi-phi-trong-nam-duoc-bu-dap-bang-nguon-kinh-phi-nam-truoc-mang-sang\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>C\u0103n c\u1ee9 theo c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u ch\u1ee9ng t\u1eeb th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n l\u00ean c\u00e1c b\u00e1o c\u00e1o <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/cach-xem-bao-cao-khi-co-phat-sinh-chung-tu-trong-thang-chinh-ly-quyet-toan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> th\u00ec khi \u0111\u01a1n v\u1ecb c\u00f2n d\u1ef1 to\u00e1n ngu\u1ed3n giao t\u1ef1 ch\u1ee7 nh\u01b0ng th\u1ef1c hi\u1ec7n chi trong th\u1eddi gian ch\u1ec9nh l\u00fd, do ch\u1ee9ng t\u1eeb chi trong th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean c\u00e1c ch\u1ec9 ti\u00eau thu\u1ed9c ph\u1ea7n chi ph\u00ed tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<strong> B02\/BCTC<\/strong>, n\u00ean ph\u1ea7n d\u1ef1 to\u00e1n c\u00f2n l\u1ea1i c\u1ee7a ngu\u1ed3n giao t\u1ef1 ch\u1ee7 \u0111\u00e3 chi trong th\u1eddi gian ch\u1ec9nh l\u00fd s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau <strong data-start=\"345\" data-end=\"369\">Th\u1eb7ng d\u01b0 (M\u00e3 s\u1ed1 500)<\/strong> tr\u00ean b\u00e1o c\u00e1o <strong>B02\/BCTC<\/strong>. V\u00e0 ch\u1ec9 ti\u00eau <strong data-start=\"288\" data-end=\"316\">Th\u1eb7ng d\u01b0\/Th\u00e2m h\u1ee5t l\u0169y k\u1ebf<\/strong> (<strong>m\u00e3 s\u1ed1 282<\/strong>) tr\u00ean <strong data-start=\"338\" data-end=\"380\">B01\/BCTC <\/strong>c\u0169ng l\u00ean s\u1ed1 ti\u1ec1n n\u00e0y.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":69,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[130],"ht-kb-tag":[],"class_list":["post-67095","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\/67095","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\/69"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=67095"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67095\/revisions"}],"predecessor-version":[{"id":73633,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67095\/revisions\/73633"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=67095"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=67095"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=67095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}