{"id":70751,"date":"2026-01-06T17:10:14","date_gmt":"2026-01-06T10:10:14","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=70751"},"modified":"2026-03-27T12:22:16","modified_gmt":"2026-03-27T05:22:16","slug":"lam-the-nao-khi-kiem-tra-bao-cao-tai-chinh-bao-loi-gia-tri-nam-nay-cua-chi-tieu-690-tien-va-tuong-duong-tien-dau-ky-va-gia-tri-nam-truoc-cua-chi-tieu-700-tien-va-tuong-duong-tien-cuoi-ky-tre","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-khi-kiem-tra-bao-cao-tai-chinh-bao-loi-gia-tri-nam-nay-cua-chi-tieu-690-tien-va-tuong-duong-tien-dau-ky-va-gia-tri-nam-truoc-cua-chi-tieu-700-tien-va-tuong-duong-tien-cuoi-ky-tre\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1o l\u1ed7i “Gi\u00e1 tr\u1ecb n\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [690 – Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3] v\u00e0 gi\u00e1 tr\u1ecb n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [700 – Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3] tr\u00ean B03\/BCTC ph\u1ea3i b\u1eb1ng nhau”?"},"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 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>, ho\u1eb7c nh\u1ea5n Ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> sau khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, ho\u1eb7c n\u1ed9p b\u00e1o c\u00e1o c\u1ea5p tr\u00ean th\u1ea5y ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o “Gi\u00e1 tr\u1ecb n\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [690 – Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3] v\u00e0 gi\u00e1 tr\u1ecb n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [700 – Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3] tr\u00ean B03\/BCTC ph\u1ea3i b\u1eb1ng nhau”.<\/p>\n
$\"\"$ <\/p>\n

2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
2.1 Nguy\u00ean nh\u00e2n 1: Do B03\/BCTC ch\u01b0a nh\u1eadp s\u1ed1 li\u1ec7u c\u1ed9t n\u0103m tr\u01b0\u1edbc<\/h4>\n
Gi\u1ea3i ph\u00e1p 1:<\/strong>\u00a0<\/span><\/p>\n
\n
\u0110\u1ed1i v\u1edbi n\u0103m 2025 l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo TT24\/2024\/TT-BTC, c\u00e1c m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo TT24\/2024\/TT-BTC \u0111\u00e3 thay \u0111\u1ed5i c\u00e1c ch\u1ec9 ti\u00eau so v\u1edbi m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a TT107\/2017\/TT-BTC<\/li>\n
V\u00ec v\u1eady, s\u1ed1 li\u1ec7u c\u1ed9t n\u0103m tr\u01b0\u1edbc tr\u00ean B02\/BCTC v\u00e0 B03\/BCTC ch\u01b0a c\u00f3 c\u0103n c\u1ee9 l\u1ea5y l\u00ean n\u00ean anh\/ch\u1ecb c\u00f3 th\u1ec3 \u0111\u1ec3 tr\u1ed1ng c\u1ed9t n\u0103m tr\u01b0\u1edbc v\u00e0 B<\/strong>\u1ecf qua c\u1ea3nh b\u00e1o n\u00e0y<\/b> \u0111\u1ec3 ti\u1ebfp t\u1ee5c n\u1ed9p b\u00e1o c\u00e1o. \u0110\u00e2y l\u00e0 tr\u1ea1ng th\u00e1i b\u00ecnh th\u01b0\u1eddng trong n\u0103m chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. Anh\/ch\u1ecb tham kh\u1ea3o ph\u1ea7n Tr\u00e0 l\u1eddi c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh<\/strong> t\u1ea1i \u0111\u00e2y<\/a><\/li>\n
T\u1eeb n\u0103m 2026 tr\u1edf \u0111i, anh\/ch\u1ecb s\u1ebd th\u1ef1c hi\u1ec7n l\u1ea5y s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc v\u00e0o b\u00e1o c\u00e1o B03\/BCTC<\/strong> theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n
2.2 Nguy\u00ean nh\u00e2n 2: Do c\u00f3 thay \u0111\u1ed5i s\u1ed1 d\u01b0 111, 112 \u0111\u1ea7u k\u1ef3 so v\u1edbi b\u00e1o c\u00e1o n\u0103m tr\u01b0\u1edbc \u0111\u00e3 n\u1ed9p<\/h4>\n
Gi\u1ea3i ph\u00e1p 2: <\/strong><\/span><\/p>\n
\n
Sau th\u1eddi \u0111i\u1ec3m \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc, n\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n 111, 112 nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00ec s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 n\u0103m nay v\u1eabn ph\u1ea3i gi\u1eef nguy\u00ean theo s\u1ed1 li\u1ec7u \u0111\u00e3 n\u1ed9p.<\/li>\n
T\u00f9y theo n\u1ed9i dung nghi\u1ec7p v\u1ee5 ph\u00e1t sinh ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh sau th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o n\u0103m hi\u1ec7n t\u1ea1i. Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c s\u1eeda l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3.<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1o l\u1ed7i “Gi\u00e1 tr\u1ecb \u0111\u1ea7u n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau [110 – Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n] tr\u00ean B01\/BCTC v\u00e0 gi\u00e1 tr\u1ecb n\u0103m tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau [700 – Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3] tr\u00ean B03\/BCTC ph\u1ea3i b\u1eb1ng nhau” c\u0169ng th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn n\u00e0y.<\/p>\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 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y, ho\u1eb7c nh\u1ea5n Ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ho\u1eb7c n\u1ed9p b\u00e1o c\u00e1o…<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[131],"ht-kb-tag":[],"class_list":["post-70751","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b03-bctc-bao-cao-luu-chuyen-tien-te"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70751","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=70751"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70751\/revisions"}],"predecessor-version":[{"id":74821,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70751\/revisions\/74821"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=70751"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=70751"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=70751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n2.1 Nguy\u00ean nh\u00e2n 1: Do B03\/BCTC ch\u01b0a nh\u1eadp s\u1ed1 li\u1ec7u c\u1ed9t n\u0103m tr\u01b0\u1edbc<\/h4>\nGi\u1ea3i ph\u00e1p 1:<\/strong>\u00a0<\/span><\/p>\n

2.1 Nguy\u00ean nh\u00e2n 1: Do B03\/BCTC ch\u01b0a nh\u1eadp s\u1ed1 li\u1ec7u c\u1ed9t n\u0103m tr\u01b0\u1edbc<\/h4>\nGi\u1ea3i ph\u00e1p 1:<\/strong>\u00a0<\/span><\/p>\n