{"id":68049,"date":"2025-12-17T11:12:40","date_gmt":"2025-12-17T04:12:40","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=68049"},"modified":"2025-12-29T10:00:11","modified_gmt":"2025-12-29T03:00:11","slug":"lam-the-nao-khi-chi-tieu-cac-khoan-phai-thu-ngan-han-khac-ma-so-134-hien-thi-so-lieu-mac-du-thuc-te-khong-con-du","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-khi-chi-tieu-cac-khoan-phai-thu-ngan-han-khac-ma-so-134-hien-thi-so-lieu-mac-du-thuc-te-khong-con-du\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi chi ti\u00eau C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134) hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u m\u1eb7c d\u00f9 th\u1ef1c t\u1ebf kh\u00f4ng c\u00f2n d\u01b0?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\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 xem b\u00e1o c\u00e1o B01\/BCTC: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ea5y ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134) hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u m\u1eb7c d\u00f9 th\u1ef1c t\u1ebf kh\u00f4ng c\u00f2n d\u01b0.<\/p>\n
$\"\"$ <\/p>\n

2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
Ch\u1ec9 ti\u00eau 134 tr\u00ean b\u00e1o c\u00e1o B01\/BCTC l\u1ea5y s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 1388, 3388 v\u00e0 d\u01b0 N\u1ee3 chi ti\u1ebft theo kho\u1ea3n Ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 1383, 3383. N\u00ean ch\u1ec9 ti\u00eau n\u00e0y c\u00f2n s\u1ed1 li\u1ec7u, s\u1ed1 li\u1ec7u sai th\u01b0\u1eddng do:\u00a0<\/p>\n
\n
C\u00e1c TK 1388, 3388 c\u00f2n d\u01b0 N\u1ee3 chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng do h\u1ea1ch to\u00e1n ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng ch\u01b0a \u0111\u00fang.<\/li>\n
C\u00e1c TK 1383 v\u00e0 TK 3383 c\u00f3 d\u01b0 N\u1ee3 theo t\u1eebng Kho\u1ea3n ph\u00ed, l\u1ec7 Ph\u00ed<\/li>\n<\/ul>\n
\n
<\/span><\/p>\n
2.1 Tr\u01b0\u1eddng h\u1ee3p 1: C\u00e1c TK 1388, 3388 c\u00f2n d\u01b0 N\u1ee3 chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng do h\u1ea1ch to\u00e1n ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng ch\u01b0a \u0111\u00fang.<\/h4>\n
<\/div>
\n
\u0110\u1ec3 xem \u0111\u01a1n v\u1ecb c\u00f2n s\u1ed1 d\u01b0 b\u00ean N\u1ee3 c\u00e1c TK 1388, 3388 chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng anh\/ch\u1ecb v\u00e0o B\u00e1o c\u00e1o\\S\u1ed5 k\u1ebf to\u00e1n\\S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/strong>, ch\u1ecdn m\u1eabu s\u1ed1 d\u01b0 2 b\u00ean \u0111\u1ec3 xem.<\/p>\n
N\u1ebfu th\u1ea5y c\u00e1c TK 1388, 3388 c\u00f2n d\u01b0 2 b\u00ean, s\u1ed1 d\u01b0 kh\u00f4ng \u0111\u00fang m\u1eb7c d\u00f9 \u0111\u00e3 thanh to\u00e1n h\u1ebft th\u00ec th\u01b0\u1eddng do:\u00a0<\/p>\n
\u2013 Khi ph\u00e1t sinh c\u00f4ng n\u1ee3: Ghi C\u00f3 TK 3388\u00a0\u00a0<\/strong>ho\u1eb7c Ghi N\u1ee3 TK 1388 <\/strong>cho \u0110\u1ed1i t\u01b0\u1ee3ng A.<\/p>\n
\u2013 Khi chi\/thu thanh to\u00e1n: Ghi N\u1ee3 TK\u00a03388<\/strong>\u00a0ho\u1eb7c Ghi C\u00f3 c\u00e1c TK 1388 <\/strong>nh\u01b0ng l\u1ea1i ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng B.<\/p>\n
V\u00ec hai ch\u1ee9ng t\u1eeb kh\u00f4ng kh\u1edbp \u0111\u1ed1i t\u01b0\u1ee3ng n\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng th\u1ec3 t\u1ef1 \u0111\u1ed9ng b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3. C\u00e1ch ki\u1ec3m tra nh\u01b0 sau:<\/p>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0B\u00e1o c\u00e1o\/B\u00e1o c\u00e1o kh\u00e1c\/B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3\u00a0<\/strong>\u0111\u1ec3 t\u00ecm c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f2n d\u01b0 c\u00f3 v\u00e0 d\u01b0 n\u1ee3. V\u00ed d\u1ee5 tr\u00ean\u00a0S05-H<\/strong>\u00a0\u0111ang c\u00f3 s\u1ed1 d\u01b0 N\u1ee3, C\u00f3 tr\u00ean\u00a0TK 3388<\/strong><\/p>\n
\n
Ch\u1ecdn T\u00e0i kho\u1ea3n: 3388<\/li>\n
Ch\u1ecdn t\u1ea5t c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
B\u00e1o c\u00e1o s\u1ebd th\u1ec3 hi\u1ec7n \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean N\u1ee3 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean C\u00f3 \u0111\u00e3 ch\u1ecdn tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n.\u00a0<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong>\u00a0V\u00e0o\u00a0B\u00e1o c\u00e1o\/Mua h\u00e0ng\/B\u00e1o c\u00e1o chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3.<\/strong><\/p>\n
\n
Ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang c\u00f3 d\u01b0 N\u1ee3 v\u00e0 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 ch\u01b0a b\u00f9 tr\u1eeb cho nhau theo\u00a0B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3<\/strong>\u00a0\u0111\u00e3 in \u1edf\u00a0B\u01b0\u1edbc 1<\/strong>.<\/li>\n
Ch\u1ecdn TK 3388<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
\u0110\u01a1n v\u1ecb r\u00e0 so\u00e1t l\u1ea1i xem ch\u1ee9ng t\u1eeb n\u00e0o ch\u01b0a ch\u1ecdn \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec t\u00edch v\u00e0o ch\u1ee9ng t\u1eeb v\u00e0 sang ph\u1ea7n\u00a02.Th\u1ed1ng k\u00ea<\/strong>\u00a0ch\u1ecdn l\u1ea1i \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<\/li>\n<\/ul>\n
V\u00ed d\u1ee5:<\/strong>\u00a0Khi nh\u1eadn ti\u1ec1n chi h\u1ed9 ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng:\u00a0BHYT<\/strong>, th\u00ec chi tr\u1ea3 ti\u1ec1n \u0111\u00f3 cho \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng c\u1ea7n ph\u1ea3i ch\u1ecdn \u1edf\u00a0Tab 2.Th\u1ed1ng k\u00ea<\/strong>\u00a0c\u0169ng \u0111\u1ed1i t\u01b0\u1ee3ng:\u00a0BHYT<\/strong>. Nh\u01b0 v\u1eady, c\u1ea7n s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb chi ti\u1ec1n kho\u1ea3n chi h\u1ed9 n\u00e0y.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0In l\u1ea1i s\u1ed5\u00a0S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sin<\/strong>h & B\u00e1o c\u00e1o\u00a0B01\/BCTC<\/strong>\u00a0\u0111\u1ec3 ki\u1ec3m tra s\u1ed1 li\u1ec7u\u00a0<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.2 Tr\u01b0\u1eddng h\u1ee3p 2: C\u00e1c TK 1383 v\u00e0 TK 3383 c\u00f3 d\u01b0 N\u1ee3 theo t\u1eebng Kho\u1ea3n ph\u00ed, l\u1ec7 Ph\u00ed<\/h4>\n
<\/div>
\n
Tr\u00ean S05-H, TK 1383 v\u00e0 TK 3383 h\u1ebft s\u1ed1 d\u01b0 nh\u01b0ng chi ti\u1ebft t\u1eebng kho\u1ea3n Ph\u00ed, l\u1ec7 ph\u00ed h\u1ea1ch to\u00e1n ch\u01b0a \u0111\u00fang n\u00ean ch\u1ec9 ti\u00eau Ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134) c\u00f3 s\u1ed1 li\u1ec7u.<\/p>\n
V\u00ed d\u1ee5:
\n– Khi thu N\u1ee3 c\u00e1c TK 111, TK112\/ C\u00f3 TK 3383: 10 tri\u1ec7u, Ch\u1ecdn Ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 Ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9
\n– Khi n\u1ed9p thu\u1ebf N\u1ee3 TK3383\/C\u00f3 TK 3332: 4 tri\u1ec7u Ch\u1ecdn Ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 Ph\u00ed th\u1ea9m \u0111\u1ecbnh
\n– S\u1ed1 thu \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb N\u1ee3 TK3383\/ C\u00f3 TK 514: 6 tri\u1ec7u Ch\u1ecdn lo\u1ea1i Ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 Ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9
\nV\u1eady D\u1ef1 N\u1ee3 TK 3383 chi ti\u1ebft Ph\u00ed th\u1ea9m \u0111\u1ecbnh l\u00e0 4 tri\u1ec7u l\u00ean ch\u1ec9 ti\u00eau Ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c tr\u00ean b\u00e1o c\u00e1o B01\/BCTC, th\u1ef1c t\u1ebf l\u00e0 kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u.<\/p>\n
\u0110\u1ec3 ki\u1ec3m tra s\u1ed1 d\u01b0 1383, 3383 c\u1ee7a t\u1eebng kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n
B\u01b0\u1edbc 1<\/strong>: V\u00e0o B\u00e1o c\u00e1o\/B\u00e1o c\u00e1o kh\u00e1c\/B\u1ea3ng in t\u1ed5ng h\u1ee3p c\u1ee7a t\u00e0i kho\u1ea3n<\/strong> \u0111\u1ec3 t\u00ecm c\u00e1c kho\u1ea3n Ph\u00ed, l\u1ec7 ph\u00ed c\u00f2n d\u01b0 n\u1ee3 v\u00e0 d\u01b0 c\u00f3. V\u00ed d\u1ee5 xem TK 3383<\/p>\n
\n
Ch\u1ecdn TK 3383<\/li>\n
T\u1ed5ng h\u1ee3p theo: Ph\u00ed, l\u1ec7 ph\u00ed<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o\u00a0<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2: <\/strong>Anh\/ch\u1ecb ki\u1ec3m tra l\u1ea1i nh\u1eefng kho\u1ea3n Ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 b\u00ean N\u1ee3 v\u00e0 C\u00f3, x\u00e1c \u0111\u1ecbnh kho\u1ea3n Ph\u00ed, l\u1ec7 ph\u00ed \u0111ang ch\u1ecdn sai.
\nT\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb c\u1ee7a lo\u1ea1i ph\u00ed \u0111ang sai theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>: L\u1ecdc c\u1ed9t Ph\u00ed l\u1ec7 ph\u00ed sai, L\u1ecdc TK N\u1ee3 ho\u1eb7c TK c\u00f3 l\u00e0 TK 3383, m\u1edf ch\u1ee9ng t\u1eeb, t\u00ecm c\u1ed9t Ph\u00ed, l\u1ec7 ph\u00ed ch\u1ecdn lo\u1ea1i Ph\u00ed , l\u1ec7 ph\u00ed \u0111\u00fang.
\n $\"\"$
\nTheo v\u00ed d\u1ee5 tr\u00ean, ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh s\u1ed1 thu \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb ch\u1ecdn v\u1ec1 Lo\u1ea1i Ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> In l\u1ea1i s\u1ed5 S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sin<\/strong>h & B\u00e1o c\u00e1o B01\/BCTC<\/strong> \u0111\u1ec3 ki\u1ec3m tra s\u1ed1 li\u1ec7u\u00a0<\/p>\n
3. L\u01b0u \u00fd<\/h3>\nAnh\/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 s\u1ed1 d\u01b0 t\u1eeb nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0o, t\u1eebng t\u00e0i kho\u1ea3n \u0111\u00f3 s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean l\u00e0 bao nhi\u00eau 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 134 \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><\/p>\n<\/div><\/div>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan 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 B01\/BCTC: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ea5y ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c (m\u00e3 s\u1ed1 134) hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u m\u1eb7c d\u00f9 th\u1ef1c t\u1ebf kh\u00f4ng c\u00f2n d\u01b0….<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[129],"ht-kb-tag":[],"class_list":["post-68049","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b01-bctc-bao-cao-tinh-hinh-tai-chinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/68049","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=68049"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/68049\/revisions"}],"predecessor-version":[{"id":70121,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/68049\/revisions\/70121"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=68049"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=68049"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=68049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}