{"id":67161,"date":"2025-12-11T16:37:10","date_gmt":"2025-12-11T09:37:10","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=67161"},"modified":"2026-04-22T16:46:49","modified_gmt":"2026-04-22T09:46:49","slug":"lam-the-nao-khi-phan-9-1-3-phan-thuyet-minh-chi-tiet-tscd-huu-hinh-cuoi-nam-da-khau-hao-hao-mon-het-nhung-van-con-su-dung-len-sai-so-lieu","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-khi-phan-9-1-3-phan-thuyet-minh-chi-tiet-tscd-huu-hinh-cuoi-nam-da-khau-hao-hao-mon-het-nhung-van-con-su-dung-len-sai-so-lieu\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi ph\u1ea7n 9.1.3 ph\u1ea7n Thuy\u1ebft minh chi ti\u1ebft TSC\u0110 h\u1eefu h\u00ecnh cu\u1ed1i n\u0103m \u0111\u00e3 kh\u1ea5u hao, hao m\u00f2n h\u1ebft nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng l\u00ean sai s\u1ed1 li\u1ec7u?"},"content":{"rendered":"

\n

<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n
<\/div>
\n
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 ch\u1ec9 ti\u00eau 9.1.3 \u2013 Thuy\u1ebft minh chi ti\u1ebft TSC\u0110 h\u1eefu h\u00ecnh cu\u1ed1i n\u0103m \u0111\u00e3 kh\u1ea5u hao, hao m\u00f2n h\u1ebft nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng <\/strong>thu\u1ed9c m\u1ee5c III tr\u00ean b\u00e1o c\u00e1o B04\/BCTC l\u00ean sai s\u1ed1 li\u1ec7u nh\u01b0 kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u,thi\u1ebfu t\u00e0i s\u1ea3n, th\u1eeba t\u00e0i s\u1ea3n ho\u1eb7c s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u00fang theo th\u1ef1c t\u1ebf.<\/p>\n
$\"\"$ <\/p>\n
N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n
\n
\u0110\u01a1n v\u1ecb theo d\u00f5i TSC\u0110 tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n.<\/li>\n
\u0110\u01a1n v\u1ecb theo d\u00f5i TSC\u0110 tr\u00ean iHOS K\u1ebf to\u00e1n.\u00a0<\/li>\n
\u0110\u01a1n v\u1ecb kh\u00f4ng theo d\u00f5i TSC\u0110 tr\u00ean iHOS T\u00e0i s\u1ea3n v\u00e0 iHOS K\u1ebf to\u00e1n.<\/li>\n<\/ul>\n
2. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o\u00a0<\/h3>\n
Ch\u1ec9 ti\u00eau 9.1.3 \u2013 Thuy\u1ebft minh chi ti\u1ebft TSC\u0110 h\u1eefu h\u00ecnh cu\u1ed1i n\u0103m \u0111\u00e3 kh\u1ea5u hao, hao m\u00f2n h\u1ebft nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng ph\u1ea3n \u00e1nh TSC\u0110 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f3 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i b\u1eb1ng 0 (h\u1ebft kh\u1ea5u hao\/hao m\u00f2n) v\u1eabn c\u00f2n s\u1eed d\u1ee5ng v\u00e0 c\u00f3 khai b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m MISA.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3. C\u00e1ch x\u1eed l\u00fd <\/strong><\/h3>\n
<\/div>
\n\n\n\n
\n<\/div><\/div>\n
<\/span><\/p>\n
3.1. Theo d\u00f5i TSC\u0110 tr\u00ean iHOS T\u00e0i s\u1ea3n<\/strong><\/h4>\n
<\/div>
\n
3.1.1. Ch\u1ec9 ti\u00eau 9.1.3 kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u\u00a0<\/strong><\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o T\u1ed5ng h\u1ee3p\/ L\u1eadp BCTC ch\u1ecdn ch\u01b0\u01a1ng T\u1ed5ng h\u1ee3p.<\/p>\n
B\u01b0\u1edbc 2:<\/strong> T\u1ea1i Tab B04\/BCTC nh\u1ea5n L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb iHOS T\u00e0i s\u1ea3n theo h\u01b0\u1edbng d\u1eabn T\u1ea1i \u0111\u00e2y.<\/a><\/p>\n
N\u1ebfu s\u1ed1 li\u1ec7u l\u00ean ch\u01b0a \u0111\u00fang ki\u1ec3m tra theo m\u1ee5c 3.1.2<\/p>\n
3.1.2. TCS\u0110 l\u00ean ch\u01b0a \u0111\u00fang: th\u1eeba ho\u1eb7c thi\u1ebfu TSC\u0110<\/strong><\/p>\n
Theo c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean, ch\u1ec9 ti\u00eau Ch\u1ec9 l\u1ea5y l\u00ean TSC\u0110 c\u00f3 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i = 0, ch\u01b0a ghi gi\u1ea3m t\u1ea1i th\u1eddi \u0111i\u1ec3m in b\u00e1o c\u00e1o, kh\u00f4ng l\u1ea5y TSC\u0110 v\u1eabn \u0111ang t\u00ednh hao m\u00f2n\/ kh\u1ea5u hao.<\/p>\n
N\u1ebfu thi\u1ebfu hay th\u1eeba t\u00e0i s\u1ea3n tr\u00ean b\u00e1o c\u00e1o th\u00ec anh\/ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n:\u00a0<\/p>\n
B\u01b0\u1edbc 1: <\/strong>\u0110\u0103ng nh\u1eadp ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n.<\/p>\n
B\u01b0\u1edbc 2:<\/strong> V\u00e0o B\u00e1o c\u00e1o\\ B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb \\M\u1eabu s\u1ed1 BCQT17 – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m TSC\u0110 (M\u1eabu hi\u1ec3n th\u1ecb gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i).<\/p>\n
\n
Ch\u1ecdn tham s\u1ed1 l\u00e0 th\u1eddi gian c\u1ea7n ki\u1ec3m tra (n\u0103m nay).\u00a0<\/li>\n
B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng , ngu\u1ed3n h\u00ecnh th\u00e0nh ch\u1ecdn T\u1ed5ng h\u1ee3p.\u00a0<\/li>\n
Theo tr\u1ea1ng th\u00e1i t\u00e0i s\u1ea3n ch\u1ecdn \u0111ang s\u1eed d\u1ee5ng.<\/li>\n
Theo th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ch\u1ecdn \u0111\u1ea7u n\u0103m v\u00e0 ghi t\u0103ng trong n\u0103m.<\/li>\n
Nh\u1ea5n \u0110\u1ed3ng \u00fd.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0 \u0110\u1ed1i chi\u1ebfu v\u1edbi c\u1ed9t Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i\u00a0<\/p>\n
Anh\/ch\u1ecb ki\u1ec3m tra l\u1ea1i th\u00f4ng tin t\u1ea1i c\u1ed9t Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n tr\u00ean b\u00e1o c\u00e1o.<\/p>\n
$\"\"$ <\/p>\n
\n
N\u1ebfu \u0111\u1ed1i chi\u1ebfu \u0111\u00e3 \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf TSC\u0110 \u0111ang theo d\u00f5i t\u1ea1i \u0111\u01a1n v\u1ecb th\u00ec Ch\u1ec9 ti\u00eau \u0111ang hi\u1ec3n th\u1ecb v\u1eady l\u00e0 \u0110\u00daNG.<\/strong><\/li>\n
N\u1ebfu \u0111\u1ed1i chi\u1ebfu ch\u01b0a \u0111\u00fang th\u00ec c\u1ea7n ki\u1ec3m tra l\u1ea1i chi ti\u1ebft t\u1eebng TSC\u0110 \u0111ang l\u00ean thi\u1ebfu, th\u1eeba tr\u00ean iHOS T\u00e0i s\u1ea3n \u0111\u1ec3 s\u1eeda l\u1ea1i v\u00e0 th\u1ef1c hi\u1ec7n l\u1ea5y l\u1ea1i TSC\u0110 xu\u1ed1ng iHOS K\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn m\u1ee5c 3.1.1<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> \u0110\u1ec3 l\u1eadp BCTC \u0111\u00fang, anh\/ ch\u1ecb c\u1ea7n ho\u00e0n thi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb ghi t\u0103ng, ghi gi\u1ea3m, t\u00ednh hao m\u00f2n\/ kh\u1ea5u hao tr\u00ean iHOS T\u00e0i s\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a>\u00a0<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.2. Theo d\u00f5i TSC\u0110 tr\u00ean iHOS K\u1ebf to\u00e1n<\/strong><\/h4>\n
<\/div>
\n
3.2.1. Ch\u1ec9 ti\u00eau 9.1.3 kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u\u00a0<\/strong><\/p>\n
Nguy\u00ean nh\u00e2n :\u00a0<\/strong>Ch\u1ecdn sai tham s\u1ed1 khi l\u1eadp, xem BCTC ho\u1eb7c ch\u01b0a ch\u1ecdn ch\u01b0\u01a1ng khi khai b\u00e1o TSC\u0110.<\/p>\n
Gi\u1ea3i ph\u00e1p :<\/strong><\/p>\n
N\u1ebfu t\u00e0i s\u1ea3n kh\u00f4ng chi ti\u1ebft ch\u01b0\u01a1ng th\u00ec khi xem b\u00e1o c\u00e1o B04 anh\/ch\u1ecb ch\u1ecdn tham s\u1ed1 ch\u01b0\u01a1ng l\u00e0 t\u1ed5ng h\u1ee3p .\u00a0<\/p>\n
N\u1ebfu t\u00e0i s\u1ea3n chi ti\u1ebft theo ch\u01b0\u01a1ng th\u00ec khi khai b\u00e1o TSC\u0110 c\u1ea7n ch\u1ecdn ch\u01b0\u01a1ng chi ti\u1ebft cho TSC\u0110 trong Danh m\u1ee5c\\T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n
3.1.2. TCS\u0110 l\u00ean ch\u01b0a \u0111\u00fang: th\u1eeba ho\u1eb7c thi\u1ebfu TSC\u0110<\/strong><\/p>\n
Theo c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean, ch\u1ec9 ti\u00eau Ch\u1ec9 l\u1ea5y l\u00ean TSC\u0110 c\u00f3 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i = 0, ch\u01b0a ghi gi\u1ea3m t\u1ea1i th\u1eddi \u0111i\u1ec3m in b\u00e1o c\u00e1o, kh\u00f4ng l\u1ea5y TSC\u0110 v\u1eabn \u0111ang t\u00ednh hao m\u00f2n\/ kh\u1ea5u hao.<\/p>\n
N\u1ebfu thi\u1ebfu hay th\u1eeba t\u00e0i s\u1ea3n tr\u00ean b\u00e1o c\u00e1o th\u00ec anh\/ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o B\u00e1o c\u00e1o\\T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\ B\u00e1o c\u00e1o ki\u1ec3m k\u00ea TSC\u0110<\/p>\n
\n
Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o l\u00e0 th\u1eddi gian c\u1ea7n ki\u1ec3m tra\u00a0<\/li>\n
T\u00edch l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean c\u00e1c c\u1ed9t ki\u1ec3m k\u00ea\u00a0<\/li>\n
Nh\u1ea5n Xem b\u00e1o c\u00e1o\u00a0<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
<\/p>\n
B\u01b0\u1edbc 3:<\/strong> Ki\u1ec3m tra so s\u00e1nh c\u1ed9t Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i\u00a0<\/p>\n
$\"\"$ <\/p>\n
\n
\u00a0N\u1ebfu ki\u1ec3m tra \u0111\u00e3 \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf TSC\u0110 \u0111ang theo d\u00f5i t\u1ea1i \u0111\u01a1n v\u1ecb th\u00ec Ch\u1ec9 ti\u00eau \u0111ang hi\u1ec3n th\u1ecb v\u1eady l\u00e0 \u0110\u00daNG.<\/strong><\/li>\n
\u00a0N\u1ebfu ki\u1ec3m tra ch\u01b0a \u0111\u00fang th\u00ec c\u1ea7n ki\u1ec3m tra l\u1ea1i chi ti\u1ebft t\u1eebng TSC\u0110 \u0111ang l\u00ean thi\u1ebfu, th\u1eeba.<\/li>\n<\/ul>\nN\u1ebfu Hao m\u00f2n l\u0169y k\u1ebf ch\u01b0a \u0111\u00fang do ch\u01b0a t\u00ednh hao m\u00f2n th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p t\u00ednh hao m\u00f2n kh\u00f4ng th\u1ea5y l\u00ean ts th\u00ec ki\u1ec3m tra l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.\u00a0<\/a><\/p>\n
N\u1ebfu hao m\u00f2n l\u0169y k\u1ebf sai do khai b\u00e1o TSC\u0110 \u0111\u1ea7u k\u1ef3 sai th\u00ec th\u1ef1c hi\u1ec7n s\u1eeda l\u1ea1i TSC\u0110. Kh\u00f4ng s\u1eeda \u0111\u01b0\u1ee3c th\u00ec xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.\u00a0<\/a><\/p>\n
N\u1ebfu TSC\u0110 th\u1ef1c t\u1ebf \u0111\u00e3 h\u1ebft hao m\u00f2n do tr\u01b0\u1edbc \u0111\u00f3 l\u00e0m sai th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a>\u00a0<\/p>\n
TSC\u0110 th\u1ef1c t\u1ebf \u0111\u00e3\u00a0 thanh l\u00fd, \u0111i\u1ec1u chuy\u1ec3n, b\u00e1n, m\u1ea5t , h\u1ecfng, chuy\u1ec3n th\u00e0nh CCDC… nh\u01b0ng ch\u01b0a ghi nh\u1eadn tr\u00ean ph\u1ea7n m\u1ec1m .Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n ghi gi\u1ea3m TSC\u0110 t\u01b0\u01a1ng \u1ee9ng tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111\u00e2y.<\/a>\u00a0<\/p>\n
TSC\u0110 \u0111\u00e3 s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a \u0111\u01b0a v\u00e0o ph\u1ea7n m\u1ec1m hay nh\u1eadn \u0111i\u1ec1u chuy\u1ec3n ch\u01b0a khai b\u00e1o th\u00ec anh\/ch\u1ecb th\u1ef1c hi\u1ec7n ghi t\u0103ng TSC\u0110 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.3. Kh\u00f4ng theo d\u00f5i TSC\u0110 tr\u00ean ph\u1ea7n m\u1ec1m MISA (iHOS T\u00e0i s\u1ea3n v\u00e0 iHOS K\u1ebf to\u00e1n)<\/strong><\/h4>\n
<\/div>
\n
N\u1ebfu anh\/ch\u1ecb kh\u00f4ng theo d\u00f5i tr\u00ean ph\u1ea7n m\u1ec1m MISA, khi l\u1eadp b\u00e1o c\u00e1o B04 ph\u1ea7n m\u1ec1m s\u1ebd kh\u00f4ng l\u1ea5y l\u00ean \u0111\u01b0\u1ee3c chi ti\u1ebft t\u1eebng t\u00e0i s\u1ea3n cho c\u00e1c m\u1ee5c thu\u1ed9c III. 9 . Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n khai b\u00e1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y\u00a0<\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
<\/p>\n","protected":false},"author":79,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[267],"ht-kb-tag":[],"class_list":["post-67161","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\/67161","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=67161"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67161\/revisions"}],"predecessor-version":[{"id":76695,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67161\/revisions\/76695"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=67161"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=67161"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=67161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}