{"id":67153,"date":"2025-12-11T15:14:44","date_gmt":"2025-12-11T08:14:44","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=67153"},"modified":"2025-12-17T14:43:31","modified_gmt":"2025-12-17T07:43:31","slug":"muc-iii-21-thuyet-minh-chi-tiet-so-du-cac-khoan-thang-du-tham-hut-luy-ke-hien-thi-so-lieu-gia-tri-con-lai-va-nguon-khac-la-dung-hay-sai-can-cu-vao-dau","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/muc-iii-21-thuyet-minh-chi-tiet-so-du-cac-khoan-thang-du-tham-hut-luy-ke-hien-thi-so-lieu-gia-tri-con-lai-va-nguon-khac-la-dung-hay-sai-can-cu-vao-dau\/","title":{"rendered":"M\u1ee5c III.21 c\u1ee7a b\u00e1o c\u00e1o Thuy\u1ebft minh B04\/BCTC (Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t l\u0169y k\u1ebf) hi\u1ec3n th\u1ecb sai th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"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 th\u1eafc m\u1eafc khi xem b\u00e1o c\u00e1o B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ea5y m\u1ee5c III.21 Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n th\u1eb7ng d\u01b0\/ th\u00e2m h\u1ee5t l\u0169y k\u1ebf\u00a0 th\u1ea5y hi\u1ec3n th\u1ecb hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u00fang v\u00e0 ch\u01b0a r\u00f5 s\u1ed1 li\u1ec7u n\u00e0y l\u1ea5y t\u1eeb \u0111\u00e2u, ho\u1eb7c th\u1eafc m\u1eafc \u0111\u01a1n v\u1ecb th\u1ef1c t\u1ebf kh\u00f4ng v\u1ecb kh\u00f4ng c\u00f3 th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t l\u0169y k\u1ebf nh\u01b0ng b\u00e1o c\u00e1o l\u1ea1i l\u00ean s\u1ed1 li\u1ec7u t\u1ea1i m\u1ee5c n\u00e0y.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67159 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/31-1.png\" alt=\"\" width=\"971\" height=\"247\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/31-1.png 971w, \/ke-toan\/wp-content\/uploads\/2025\/12\/31-1-300x76.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/31-1-768x195.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/31-1-50x13.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/31-1-60x15.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/31-1-100x25.png 100w\" sizes=\"auto, (max-width: 971px) 100vw, 971px\" \/><\/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 TT 24 th\u00ec ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y s\u1ed1 li\u1ec7u nh\u01b0 sau: Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 kho\u1ea3n th\u1eb7ng d\u01b0 l\u0169y k\u1ebf ho\u1eb7c kho\u1ea3n th\u00e2m h\u1ee5t l\u0169y k\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00e3 tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u00f9ng k\u1ef3. \u0110\u1ed1i v\u1edbi s\u1ed1 d\u01b0 kho\u1ea3n th\u1eb7ng d\u01b0 l\u0169y k\u1ebf ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft g\u1ed3m: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110; ngu\u1ed3n chi \u0111\u1ea7u t\u01b0 \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh; ngu\u1ed3n kh\u00e1c (chi ti\u1ebft, n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n th\u00e2m h\u1ee5t l\u0169y k\u1ebf th\u00ec s\u1ed1 thuy\u1ebft minh l\u00e0 s\u1ed1 \u00e2m.<\/p>\n<p>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><strong>a) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110:<\/strong> B\u1eb1ng s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n nguy\u00ean gi\u00e1 [211+ 212(n\u1ebfu c\u00f3)] \u2013 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n hao m\u00f2n, kh\u1ea5u hao l\u0169y k\u1ebf [214+ 215(n\u1ebfu c\u00f3)] tr\u00ean c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh.<\/p>\n<p><strong>b) Ngu\u1ed3n chi \u0111\u1ea7u t\u01b0 \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh:<\/strong> L\u1ea5y s\u1ed1 d\u01b0 24121<\/p>\n<p><strong>c) Ngu\u1ed3n kh\u00e1c (chi ti\u1ebft, n\u1ebfu c\u00f3): <\/strong>L\u00e0 ph\u1ea7n th\u1eb7ng d\u01b0 (Doanh thu &#8211; chi ph\u00ed ) c\u1ee7a c\u00e1c ngu\u1ed3n thu t\u1ea1i \u0111\u01a1n v\u1ecb c\u00f2n l\u1ea1i sau khi tr\u00edch l\u1eadp qu\u1ef9.<\/p>\n<p>=&gt; Nh\u01b0 v\u1eady ch\u1ec9 ti\u00eau n\u00e0y thuy\u1ebft minh chi ti\u1ebft cho s\u1ed1 d\u01b0 421 ngo\u00e0i hi\u1ec3n th\u1ecb ph\u1ea7n th\u1eb7ng d\u01b0 th\u00e2m h\u1ee5t c\u1ee7a c\u00e1c ngu\u1ed3n thu t\u1ea1i \u0111\u01a1n v\u1ecb th\u00ec c\u00f2n hi\u1ec3n th\u1ecb gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v\u00e0 ngu\u1ed3n chi \u0111\u1ea7u t\u01b0 \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh.<\/p>\n<h3><strong>3. C\u00e1ch ki\u1ec3m tra, x\u1eed l\u00fd<\/strong><\/h3>\n<p>Ki\u1ec3m tra l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n 211, 212, 214, 24121, 421 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh \u0111\u00e3 \u0111\u00fang ch\u01b0a.<\/p>\n<p>S\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00fang th\u00ec s\u1ed1 li\u1ec7u hi\u1ec3n th\u1ecb tr\u00ean ch\u1ec9 ti\u00eau III.21 s\u1ebd hi\u1ec3n th\u1ecb \u0111\u00fang theo c\u0103n c\u1ee9 theo c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u \u1edf tr\u00ean.<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>B\u00e1o c\u00e1o\\S\u1ed5 k\u1ebf to\u00e1n\\<\/strong>T\u00edch \u0111\u00fap v\u00e0o d\u00f2ng S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o: Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 b\u00e1o c\u00e1o B04 \u0111ang xem, t\u00edch ch\u1ecdn \u00f4 <strong>T\u1ed5ng h\u1ee3p<\/strong> \u0111\u1ec3 c\u00e1c tham s\u1ed1 Ngu\u1ed3n, ch\u01b0\u01a1ng, kho\u1ea3n l\u00e0 T\u1ed5ng h\u1ee3p.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>Xem b\u00e1o c\u00e1o<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 4:\u00a0<\/strong>Ki\u1ec3m tra t\u1eebng ch\u1ec9 ti\u00eau trong m\u1ee5c IV.21 nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>a) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110:<\/strong> Ki\u1ec3m tra s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m v\u00e0 cu\u1ed1i n\u0103m t\u00e0i kho\u1ea3n 211, 212, 214, 215 \u0111\u00fang ch\u01b0a, \u0111\u00fang v\u1edbi s\u1ed5 t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb ch\u01b0a, n\u1ebfu ch\u01b0a th\u00ec ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-doi-chieu-so-du-tk-211-214-tren-bang-can-doi-so-phat-sinh-voi-so-tscd-khong-ket-noi-pm-qlts\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li><strong>b) Ngu\u1ed3n chi \u0111\u1ea7u t\u01b0 \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh: <\/strong>Ki\u1ec3m tra s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 24121 \u0111\u00e3 b\u1eb1ng \u0111\u00fang v\u1edbi s\u1ed1 chi \u0111\u1ea7u t\u01b0 \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh ch\u01b0a, n\u1ebfu ch\u01b0a th\u00ec s\u1eeda l\u1ea1i, nh\u1ea5n v\u00e0o s\u1ed1 t\u00e0i kho\u1ea3n t\u1eeb b\u1ea3ng c\u00e2n \u0111\u1ed1i \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i c\u00e1c ph\u00e1t sinh chi ti\u1ebft xem c\u00f3 th\u1eeba thi\u1ebfu ch\u1ee9ng t\u1eeb n\u00e0o kh\u00f4ng.<\/li>\n<li><strong>c) Ngu\u1ed3n kh\u00e1c (chi ti\u1ebft, n\u1ebfu c\u00f3): <\/strong>Ki\u1ec3m tra l\u1ea1i s\u1ed1 ph\u00e1t sinh doanh thu, chi ph\u00ed, tr\u00edch l\u1eadp qu\u1ef9 c\u1ee7a c\u00e1c ngu\u1ed3n thu t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u00fang ch\u01b0a. Anh\/ch\u1ecb c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh (S05-H) theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/s05-bang-can-doi-phat-sinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>, c\u00e1c t\u00e0i kho\u1ea3n c\u00f2n l\u1ea1i \u0111\u00fang th\u00ec s\u1ed1 d\u01b0 421 s\u1ebd \u0111\u00fang. Tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/so-du-tk-421-duoc-cong-so-lieu-tu-nhung-khoan-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> \u0111\u1ec3 bi\u1ebft s\u1ed1 d\u01b0 421 \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1eeb nh\u1eefng kho\u1ea3n n\u00e0o.<\/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 th\u1eafc m\u1eafc khi xem b\u00e1o c\u00e1o B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ea5y m\u1ee5c III.21 Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n th\u1eb7ng d\u01b0\/ th\u00e2m h\u1ee5t l\u0169y k\u1ebf\u00a0 th\u1ea5y hi\u1ec3n th\u1ecb hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u00fang v\u00e0&#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-67153","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\/67153","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=67153"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67153\/revisions"}],"predecessor-version":[{"id":68149,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67153\/revisions\/68149"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=67153"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=67153"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=67153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}