{"id":67111,"date":"2025-12-11T11:29:10","date_gmt":"2025-12-11T04:29:10","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=67111"},"modified":"2025-12-17T14:09:35","modified_gmt":"2025-12-17T07:09:35","slug":"muc-iii-4-thuyet-minh-chi-tiet-so-du-cac-khoan-phai-thu-ngan-han-dai-han-hien-thi-ten-khach-hang-cac-khoan-phai-thu-ngan-han-khach-hang-nho-le-la-dung-hay-sai-can-cu-vao-dau","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/muc-iii-4-thuyet-minh-chi-tiet-so-du-cac-khoan-phai-thu-ngan-han-dai-han-hien-thi-ten-khach-hang-cac-khoan-phai-thu-ngan-han-khach-hang-nho-le-la-dung-hay-sai-can-cu-vao-dau\/","title":{"rendered":"M\u1ee5c III.4 Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n hi\u1ec3n th\u1ecb t\u00ean kh\u00e1ch h\u00e0ng &#8220;C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n nh\u1ecf l\u1ebb&#8221; l\u00e0 \u0111\u00fang hay sai? C\u0103n c\u1ee9 v\u00e0o \u0111\u00e2u?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb gi\u1ea3i \u0111\u00e1p \u0111\u01b0\u1ee3c th\u1eafc m\u1eafc khi xem\u00a0 b\u00e1o c\u00e1o B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ea5y ch\u1ec9 ti\u00eau III.4 Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i th\u1ee7 ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n c\u00f3 hi\u1ec3n th\u1ecb 1 d\u00f2ng t\u00ean kh\u00e1ch h\u00e0ng l\u00e0 <strong>&#8220;C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n nh\u1ecf l\u1ebb&#8221;<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67135 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/5-3.png\" alt=\"\" width=\"995\" height=\"437\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/5-3.png 995w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-3-300x132.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-3-768x337.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-3-50x22.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-3-60x26.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-3-100x44.png 100w\" sizes=\"auto, (max-width: 995px) 100vw, 995px\" \/><\/p>\n<h3>2. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o<\/h3>\n<p>Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a TT24\/2024\/TT-BTC th\u00ec ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n nh\u01b0 sau:\u00a0<\/p>\n<p>Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u00f9ng k\u1ef3 c\u1ee7a \u0111\u01a1n v\u1ecb, trong \u0111\u00f3 <strong>ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft<\/strong> c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n, bao g\u1ed3m c\u00e1c th\u00f4ng tin nh\u01b0: <strong>m\u00e3 kh\u00e1ch h\u00e0ng<\/strong>, gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n ph\u1ea3i thu, gi\u00e1 tr\u1ecb kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c c\u00f3 li\u00ean quan (nh\u01b0 n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n, n\u1ee3 ph\u1ea3i thu ch\u01b0a qu\u00e1 h\u1ea1n nh\u01b0ng kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i,&#8230;).<br \/>\n<strong>Tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c ph\u1ea3i thu kh\u00e1ch h\u00e0ng nhi\u1ec1u<\/strong> kh\u00f4ng th\u1ec3 chi ti\u1ebft t\u1eebng d\u00f2ng theo t\u1eebng kh\u00e1ch h\u00e0ng th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i <strong>thuy\u1ebft minh ri\u00eang c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u00f3 s\u1ed1 d\u01b0 chi\u1ebfm t\u1eeb 10% tr\u1edf l\u00ean<\/strong> tr\u00ean t\u1ed5ng s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n (\u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng c\u00f3 kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n) ho\u1eb7c d\u00e0i h\u1ea1n (\u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng c\u00f3 kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n); <strong>s\u1ed1 c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c thuy\u1ebft minh chung 01 d\u00f2ng \u201cC\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n nh\u1ecf l\u1ebb\u201d.<\/strong><\/p>\n<p data-start=\"71\" data-end=\"187\">=&gt; Nh\u01b0 v\u1eady theo h\u01b0\u1edbng d\u1eabn tr\u00ean, s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp nh\u01b0 sau:<\/p>\n<ul data-start=\"189\" data-end=\"584\">\n<li data-start=\"189\" data-end=\"379\">\n<p data-start=\"191\" data-end=\"379\">Khi s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng c\u00f2n ph\u1ea3i thu <strong data-start=\"215\" data-end=\"245\">ng\u1eafn h\u1ea1n ho\u1eb7c d\u00e0i h\u1ea1n &gt; 50<\/strong>, ph\u1ea7n m\u1ec1m ch\u1ec9 hi\u1ec3n th\u1ecb <strong data-start=\"269\" data-end=\"339\">t\u00ean nh\u1eefng kh\u00e1ch h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb ph\u1ea3i thu \u0111\u1ea7u n\u0103m ho\u1eb7c cu\u1ed1i n\u0103m \u2265 10%<\/strong> t\u1ed5ng gi\u00e1 tr\u1ecb ph\u1ea3i thu ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n.<\/p>\n<\/li>\n<li data-start=\"380\" data-end=\"584\">\n<p data-start=\"382\" data-end=\"436\">C\u00e1c kh\u00e1ch h\u00e0ng c\u00f2n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c g\u1ed9p chung v\u00e0o m\u1ed9t d\u00f2ng:<\/p>\n<ul style=\"list-style-type: disc;\" data-start=\"439\" data-end=\"584\">\n<li data-start=\"439\" data-end=\"512\">\n<p data-start=\"441\" data-end=\"512\">\u0110\u1ed1i v\u1edbi ng\u1eafn h\u1ea1n: <strong data-start=\"459\" data-end=\"510\">\u201cC\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n nh\u1ecf l\u1ebb\u201d<\/strong><\/p>\n<\/li>\n<li data-start=\"515\" data-end=\"584\">\n<p data-start=\"517\" data-end=\"584\">\u0110\u1ed1i v\u1edbi d\u00e0i h\u1ea1n: <strong data-start=\"534\" data-end=\"584\">\u201cC\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng d\u00e0i h\u1ea1n nh\u1ecf l\u1ebb\u201d<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p>D\u00f2ng <strong data-start=\"92\" data-end=\"151\">\u201cC\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n nh\u1ecf l\u1ebb\u201d<\/strong> ch\u1ec9 xu\u1ea5t hi\u1ec7n khi \u0111\u01a1n v\u1ecb c\u00f3 <strong data-start=\"180\" data-end=\"231\">nhi\u1ec1u kh\u00e1ch h\u00e0ng ph\u1ea3i thu ng\u1eafn h\u1ea1n ho\u1eb7c d\u00e0i h\u1ea1n<\/strong>. Gi\u00e1 tr\u1ecb hi\u1ec3n th\u1ecb l\u00e0 <strong data-start=\"253\" data-end=\"340\">t\u1ed5ng s\u1ed1 ph\u1ea3i thu c\u1ee7a c\u00e1c kh\u00e1ch h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb ph\u1ea3i thu \u0111\u1ea7u n\u0103m ho\u1eb7c cu\u1ed1i n\u0103m &lt; 10%<\/strong> t\u1ed5ng ph\u1ea3i thu ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n. C\u00e1ch hi\u1ec3n th\u1ecb n\u00e0y <strong data-start=\"391\" data-end=\"432\">ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 24<\/strong>.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>Ngo\u00e0i ch\u1ec9 ti\u00eau III.4 th\u00ec B04\/BCTC c\u00f2n m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau kh\u00e1c c\u0169ng hi\u1ec3n th\u1ecb d\u00f2ng<strong>&#8221; C\u00e1c kho\u1ea3n&#8230;. ng\u1eafn h\u1ea1n\/d\u00e0i h\u1ea1n nh\u1ecf l\u1ebb&#8221;<\/strong> v\u1edbi c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u t\u01b0\u01a1ng t\u1ef1 v\u00ed d\u1ee5 nh\u01b0 <strong>III.6<\/strong> &#8211; Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, <strong>III.13<\/strong> &#8211; Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n, <strong>III.14<\/strong> &#8211; Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng.<\/li>\n<li>\u0110\u1ec3 xem S\u1ed1 d\u01b0 kho\u1ea3n ph\u1ea3i thu theo t\u1eebng Kh\u00e1ch h\u00e0ng th\u00ec xem \u1edf <strong>B\u00e1o c\u00e1o\\B\u00e1n h\u00e0ng\\ T\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i thu.<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb gi\u1ea3i \u0111\u00e1p \u0111\u01b0\u1ee3c th\u1eafc m\u1eafc khi xem\u00a0 b\u00e1o c\u00e1o B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ea5y ch\u1ec9 ti\u00eau III.4 Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i th\u1ee7 ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n c\u00f3 hi\u1ec3n th\u1ecb 1 d\u00f2ng t\u00ean kh\u00e1ch&#8230;<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[267],"ht-kb-tag":[],"class_list":["post-67111","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-b04-bctc-thuyet-minh-bao-cao-tai-chinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67111","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=67111"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67111\/revisions"}],"predecessor-version":[{"id":68133,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67111\/revisions\/68133"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=67111"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=67111"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=67111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}