![\"\"](\"\/ke-toan\/wp-content\/uploads\/2026\/01\/1-5.png\")
<\/p>\n
2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
2.1 Nguy\u00ean nh\u00e2n<\/strong><\/p>\n \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb SNCL ho\u1eb7c \u0111\u01a1n v\u1ecb c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD<\/strong> th\u00ec chi ph\u00ed ngu\u1ed3n t\u1ef1 ch\u1ee7 ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o TK 642<\/strong> (theo h\u01b0\u1edbng d\u1eabn TT24 t\u1ea1i \u0111\u00e2y<\/strong><\/a>) => Ch\u1ec9 ti\u00eau 452 <\/strong>tr\u00ean B02\/BCTC s\u1ebd kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u. To\u00e0n b\u1ed9 chi ph\u00ed n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n sang ch\u1ec9 ti\u00eau 456.<\/strong><\/p>\n 2.2 Gi\u1ea3i ph\u00e1p<\/strong><\/p>\n Anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng\u00a0B\u00e1nh r\u0103ng\u00a0<\/strong>\u2699\u00a0(g\u00f3c ph\u1ea3i ph\u00eda tr\u00ean)<\/strong>\u00a0ch\u1ecdn\u00a0T\u00f9y ch\u1ecdn, <\/strong>ch\u1ecdn nghi\u1ec7p v\u1ee5\\Nghi\u1ec7p v\u1ee5 chung <\/strong>\u0111\u1ec3 ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb n\u1ebfu ch\u01b0a \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>. (V\u00ed d\u1ee5 \u0111\u01a1n v\u1ecb l\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5, \u0111ang h\u1ea1ch to\u00e1n v\u00e0o 612 l\u00e0 \u0111\u00fang th\u00ec \u0111\u1ec3 ph\u1ea7n m\u1ec1m kh\u00f4ng c\u1ea3nh b\u00e1o anh\/ch\u1ecb ch\u1ecdn l\u1ea1i lo\u1ea1i \u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 kinh ph\u00ed<\/strong> ho\u1eb7c \u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 kinh ph\u00ed<\/strong>).<\/p>\n N\u1ebfu lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb thu\u1ed9c lo\u1ea1i s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD <\/strong>th\u00ec anh\/ch\u1ecb v\u00e0o T\u00ecm ch\u1ee9ng t\u1eeb<\/strong>\\t\u00edch ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5\\Nh\u1ea5n T\u00ecm ki\u1ebfm<\/strong> theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>, l\u1ecdc l\u1ea7n l\u01b0\u1ee3t TK N\u1ee3 ho\u1eb7c TK C\u00f3<\/strong> l\u00e0 612<\/strong> \u0111\u1ec3 t\u00ecm c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0o TK 612, sau \u0111\u00f3 t\u00edch \u0111\u00fap v\u00e0o ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb v\u00e0 s\u1eeda l\u1ea1i sang t\u00e0i kho\u1ea3n \u0111\u00fang. Sau khi ch\u1ec9nh s\u1eeda xong anh\/ch\u1ecb l\u00e0m l\u1ea1i x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 ki\u1ec3m tra l\u1ea1i.<\/p>\n L\u01b0u \u00fd:<\/strong> T\u01b0\u01a1ng t\u1ef1 khi ki\u00eam tra b\u00e1o c\u00e1o B04\/BCTC b\u00e1o l\u1ed7i c\u00e1c ch\u1ec9 ti\u00eau thu\u1ed9c m\u1ee5c IV.9 (nh\u01b0: Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 chi ph\u00ed kh\u00e1c cho nh\u00e2n vi\u00ean, Chi ph\u00ed hao m\u00f2n TSC\u0110, Chi ph\u00ed kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7) ph\u1ea3i b\u1eb1ng 0 anh\/ch\u1ecb c\u0169ng l\u00e0m t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn n\u00e0y.<\/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\u00a0t\u1ea1i \u0111\u00e2y, ho\u1eb7c nh\u1ea5n\u00a0Ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0sau khi\u00a0l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ho\u1eb7c n\u1ed9p b\u00e1o c\u00e1o c\u1ea5p tr\u00ean th\u1ea5y ph\u1ea7n…<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[130],"ht-kb-tag":[],"class_list":["post-71095","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b02-bctc-bao-cao-ket-qua-hoat-dong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71095","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=71095"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71095\/revisions"}],"predecessor-version":[{"id":76751,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71095\/revisions\/76751"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=71095"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=71095"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=71095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}