{"id":68607,"date":"2025-12-19T10:29:30","date_gmt":"2025-12-19T03:29:30","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=68607"},"modified":"2025-12-19T10:30:39","modified_gmt":"2025-12-19T03:30:39","slug":"lam-the-nao-khi-xem-bao-cao-b04-bctc-thuyet-minh-bao-cao-tai-chinh-thay-co-chi-tieu-chua-xac-dinh","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-khi-xem-bao-cao-b04-bctc-thuyet-minh-bao-cao-tai-chinh-thay-co-chi-tieu-chua-xac-dinh\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi xem b\u00e1o c\u00e1o B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ea5y c\u00f3 ch\u1ec9 ti\u00eau &#8220;Ch\u01b0a x\u00e1c \u0111\u1ecbnh&#8221;?"},"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 v\u00ec sao khi xem b\u00e1o c\u00e1o B04\/BCTC th\u1ea5y c\u00f3 ch\u1ec9 ti\u00eau hi\u1ec7n &#8220;Ch\u01b0a x\u00e1c \u0111\u1ecbnh&#8221;, v\u00ed d\u1ee5 m\u1ee5c IV.7 Thuy\u1ebft minh chi ti\u1ebft thu nh\u1eadp kh\u00e1c, V.7 Thuy\u1ebft minh chi ti\u1ebft ti\u1ec1n thu nh\u1eadp kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, V.10 Thuy\u1ebft minh chi ti\u1ebft ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110&#8230;.\u00a0 v\u00e0 c\u00e1ch \u0111\u1ec3 s\u1eeda l\u1ea1i \u0111\u1ec3 b\u00e1o c\u00e1o t\u01b0\u1eddng minh, r\u00f5 r\u00e0ng h\u01a1n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-68623 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/32.png\" alt=\"\" width=\"977\" height=\"726\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/32.png 977w, \/ke-toan\/wp-content\/uploads\/2025\/12\/32-300x223.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/32-768x571.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/32-50x37.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/32-60x45.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/32-100x74.png 100w\" sizes=\"auto, (max-width: 977px) 100vw, 977px\" \/><\/p>\n<h3>2. Nguy\u00ean t\u1eafc ghi nh\u1eadn<\/h3>\n<p>Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a TT 24 v\u1ec1 l\u1eadp b\u00e1o c\u00e1o B04\/BCTC th\u00ec c\u00e1c ch\u1ec9 ti\u00eau doanh thu s\u1ebd thuy\u1ebft minh chi ti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng, ph\u00ed l\u1ec7 ph\u00ed, t\u00e0i s\u1ea3n &#8230; t\u00f9y t\u1eebng lo\u1ea1i doanh thu v\u00e0 chi ph\u00ed th\u01b0\u1eddng chi ti\u1ebft theo\u00a0 nhi\u1ec7m v\u1ee5,&#8230; ngo\u00e0i ra c\u0169ng c\u00f3 nh\u1eefng ch\u1ec9 ti\u00eau kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 thuy\u1ebft minh chi ti\u1ebft theo n\u1ed9i dung n\u00e0o m\u00e0 ch\u1ec9 ghi &#8220;thuy\u1ebft minh theo ti\u00eau ch\u00ed ph\u00f9 h\u1ee3p&#8221;<\/p>\n<p>=&gt; Tr\u00ean ph\u1ea7n m\u1ec1m s\u1ebd ghi nh\u1eadn nh\u1eefng kho\u1ea3n doanh thu, chi ph\u00ed, thu ti\u1ec1n, chi ti\u1ec1n kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c ti\u00eau ch\u00ed thuy\u1ebft minh v\u00e0 TT kh\u00f4ng quy \u0111\u1ecbnh l\u00e0 &#8220;Ch\u01b0a x\u00e1c \u0111\u1ecbnh&#8221;.<\/p>\n<h3>3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<ul>\n<li data-start=\"0\" data-end=\"425\">\n<p data-start=\"2\" data-end=\"425\"><strong data-start=\"2\" data-end=\"76\" data-is-only-node=\"\">\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 \u0111\u01b0\u1ee3c Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh r\u00f5 n\u1ed9i dung thuy\u1ebft minh<\/strong>: Ph\u1ea7n m\u1ec1m \u0111\u00e3 thi\u1ebft l\u1eadp s\u1eb5n t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean ch\u1ec9 ti\u00eau. Khi nh\u1eadp ch\u1ee9ng t\u1eeb, anh\/ch\u1ecb c\u1ea7n ch\u1ecdn \u0111\u00fang n\u1ed9i dung thuy\u1ebft minh; n\u1ebfu kh\u00f4ng ch\u1ecdn, ph\u1ea7n m\u1ec1m s\u1ebd c\u1ea3nh b\u00e1o khi c\u1ea5t ch\u1ee9ng t\u1eeb. V\u00ec v\u1eady, c\u1ea7n nh\u1eadp li\u1ec7u \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u \u0111\u1ec3 b\u00e1o c\u00e1o hi\u1ec3n th\u1ecb ch\u00ednh x\u00e1c (v\u00ed d\u1ee5: h\u1ea1ch to\u00e1n TK 611 ph\u1ea3i ch\u1ecdn nhi\u1ec7m v\u1ee5, TK 531 ph\u1ea3i ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng,\u2026).<\/p>\n<\/li>\n<li data-start=\"427\" data-end=\"735\" data-is-last-node=\"\">\n<p data-start=\"429\" data-end=\"735\" data-is-last-node=\"\"><strong data-start=\"429\" data-end=\"491\" data-is-only-node=\"\">\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 ti\u00eau ch\u00ed thuy\u1ebft minh<\/strong>, ho\u1eb7c c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ecdn ti\u00eau ch\u00ed, c\u00f3 ch\u1ee9ng t\u1eeb kh\u00f4ng ch\u1ecdn n\u00ean ph\u1ea7n m\u1ec1m \u0111ang t\u1ed5ng h\u1ee3p v\u00e0o m\u1ee5c <strong data-start=\"583\" data-end=\"602\">\u201cCh\u01b0a x\u00e1c \u0111\u1ecbnh\u201d<\/strong>: Anh\/ch\u1ecb v\u00e0o <strong data-start=\"616\" data-end=\"641\">l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tong-hop-bao-cao-tai-chinh\/#2-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> \u0111\u1ec3 ch\u1ec9nh s\u1eeda v\u00e0 nh\u1eadp l\u1ea1i n\u1ed9i dung thuy\u1ebft minh cho r\u00f5 r\u00e0ng, c\u1ee5 th\u1ec3 h\u01a1n.<\/p>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-68631 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/33-1.png\" alt=\"\" width=\"1475\" height=\"841\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/33-1.png 1475w, \/ke-toan\/wp-content\/uploads\/2025\/12\/33-1-300x171.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/33-1-1024x584.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/33-1-768x438.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/33-1-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/33-1-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/33-1-100x57.png 100w\" sizes=\"auto, (max-width: 1475px) 100vw, 1475px\" \/><\/p>\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 v\u00ec sao khi xem b\u00e1o c\u00e1o B04\/BCTC th\u1ea5y c\u00f3 ch\u1ec9 ti\u00eau hi\u1ec7n &#8220;Ch\u01b0a x\u00e1c \u0111\u1ecbnh&#8221;, v\u00ed d\u1ee5 m\u1ee5c IV.7 Thuy\u1ebft minh chi ti\u1ebft thu nh\u1eadp kh\u00e1c, V.7 Thuy\u1ebft minh chi ti\u1ebft ti\u1ec1n thu nh\u1eadp kh\u00e1c thu\u1ed9c ho\u1ea1t&#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-68607","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\/68607","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=68607"}],"version-history":[{"count":2,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/68607\/revisions"}],"predecessor-version":[{"id":68635,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/68607\/revisions\/68635"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=68607"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=68607"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=68607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}