{"id":71153,"date":"2026-01-12T11:29:53","date_gmt":"2026-01-12T04:29:53","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=71153"},"modified":"2026-04-22T16:48:54","modified_gmt":"2026-04-22T09:48:54","slug":"lam-the-nao-khi-kiem-tra-bao-cao-tai-chinh-bao-loi-gia-tri-so-dau-nam-cua-chi-tieu-192-nguyen-gia-cua-tscd-huu-hinh-tren-b01-bctc-va-gia-tri-tong-cong-chi-tieu-nguyen-gia-so-du-dau-nam-thuoc-m","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-khi-kiem-tra-bao-cao-tai-chinh-bao-loi-gia-tri-so-dau-nam-cua-chi-tieu-192-nguyen-gia-cua-tscd-huu-hinh-tren-b01-bctc-va-gia-tri-tong-cong-chi-tieu-nguyen-gia-so-du-dau-nam-thuoc-m\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1o “Gi\u00e1 tr\u1ecb s\u1ed1 \u0111\u1ea7u n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau [192 – Nguy\u00ean gi\u00e1] c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh tr\u00ean B01\/BCTC v\u00e0 gi\u00e1 tr\u1ecb t\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau [Nguy\u00ean gi\u00e1\/ S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m thu\u1ed9c m\u1ee5c III.9.1.1] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng nhau”?"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/b><\/h3>\n
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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<\/a>, ho\u1eb7c nh\u1ea5n\u00a0Ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> sau khi\u00a0L\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 \u201cGi\u00e1 tr\u1ecb s\u1ed1 \u0111\u1ea7u n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau [192 – Nguy\u00ean gi\u00e1] c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh tr\u00ean B01\/BCTC v\u00e0 gi\u00e1 tr\u1ecb t\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau [Nguy\u00ean gi\u00e1\/ S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m thu\u1ed9c m\u1ee5c III.9.1.1] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng nhau\u201d.<\/strong><\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
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2. Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u<\/h3>\n
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Ch\u1ec9 ti\u00eau 192- Nguy\u00ean gi\u00e1<\/strong> c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh tr\u00ean b\u00e1o c\u00e1o B01\/BCTC l\u1ea5y theo s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a t\u00e0i kho\u1ea3n 2111 tr\u00ean S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh.<\/li>\n
Ch\u1ec9 ti\u00eau Nguy\u00ean gi\u00e1 \/S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m thu\u1ed9c m\u1ee5c III.9.1.1<\/strong> tr\u00ean b\u00e1o c\u00e1o B04\/BCTC s\u1ebd l\u1ea5y theo t\u1ed5ng nguy\u00ean gi\u00e1 c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh \u0111\u1ea7u k\u1ef3 (t\u00e0i s\u1ea3n c\u00f3 ng\u00e0y ghi t\u0103ng nh\u1ecf h\u01a1n ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o \u0111ang xem). => Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 t\u1ef1 \u0111\u1ed9ng l\u00ean s\u1ed1 li\u1ec7u khi \u0111\u01a1n v\u1ecb c\u00f3 theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA iHOS K\u1ebf To\u00e1n ho\u1eb7c tr\u00ean ph\u1ea7n m\u1ec1m iHOS QLTS.<\/li>\n<\/ul>\n
=> Hai ch\u1ec9 ti\u00eau n\u00e0y b\u1eaft bu\u1ed9c ph\u1ea3i b\u1eb1ng nhau v\u00ec c\u00f9ng ph\u1ea3n \u00e1nh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n t\u1ea1i c\u00f9ng 1 th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u n\u0103m.<\/p>\n<\/div><\/div>\n
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3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
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3.1 Nguy\u00ean nh\u00e2n<\/strong><\/p>\n
C\u0103n c\u1ee9 theo c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u \u1edf tr\u00ean th\u00ec b\u00e1o c\u00e1o b\u00e1o l\u1ed7i tr\u00ean th\u01b0\u1eddng do s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 t\u00e0i kho\u1ea3n 2111 kh\u00f4ng b\u1eb1ng gi\u00e1 tr\u1ecb nguy\u00ean gi\u00e1 \u0111\u1ea7u k\u1ef3 tr\u00ean s\u1ed5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n
3.2 Gi\u1ea3i ph\u00e1p<\/strong><\/p>\n
1. Tr\u01b0\u1eddng h\u1ee3p d\u00f9ng ph\u00e2n h\u1ec7 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean ph\u1ea7n m\u1ec1m MISA iHOS K\u1ebf To\u00e1n<\/strong>\u00a0\u0111\u1ec3 theo d\u00f5i t\u00e0i s\u1ea3n anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
2. Tr\u01b0\u1eddng h\u1ee3p theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m iHOS QLTS:<\/strong><\/p>\n
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Anh\/ch\u1ecb c\u1ea7n nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/a> cho c\u00e1c TK 2111, TK 2141<\/strong>\u00a0\u0111\u1ec3 b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/strong> l\u00ean s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 \u0111\u00fang so v\u1edbi cu\u1ed1i n\u0103m tr\u01b0\u1edbc<\/li>\n
Anh\/ch\u1ecb c\u1ea7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 l\u1ea5y d\u1eef li\u1ec7u t\u1eeb QLTS tr\u01b0\u1edbc khi ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>. N\u1ebfu \u0111\u00e3 l\u1ea5y d\u1eef li\u1ec7u t\u1eeb QLTS nh\u01b0ng v\u1eabn b\u1ecb l\u1ec7ch th\u00ec l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n
3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA<\/strong> anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
+ N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 2111 \u0111\u00e3 \u0111\u00fang<\/strong> th\u00ec anh\/ch\u1ecb v\u00e0o l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1ef1 nh\u1eadp tay s\u1ed1 li\u1ec7u cho m\u1ee5c III.9.1.1 tr\u00ean b\u00e1o c\u00e1o B04\/BCTC, \u0111\u1ea3m b\u1ea3o s\u1ed1 t\u1ed5ng c\u1ed9ng c\u1ee7a ch\u1ec9 ti\u00eau Nguy\u00ean gi\u00e1\/ S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m ph\u1ea3i b\u1eb1ng s\u1ed1 d\u01b0 2111 \u0111\u1ea7u k\u1ef3.<\/p>\n
+ N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 2111 ch\u01b0a \u0111\u00fang<\/strong> th\u00ec anh\/ch\u1ecb v\u00e0o Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong> s\u1eeda l\u1ea1i. \u0110\u1ed3ng th\u1eddi v\u1eabn ph\u1ea3i\u00a0 v\u00e0o l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 nh\u1eadp tay s\u1ed1 li\u1ec7u cho m\u1ee5c III.9.1.1 tr\u00ean b\u00e1o c\u00e1o B04\/BCTC<\/strong>. Do \u0111\u01a1n v\u1ecb kh\u00f4ng theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA n\u00ean ph\u1ea7n m\u1ec1m ch\u01b0a c\u00f3 c\u0103n c\u1ee9 l\u1ea5y s\u1ed1 li\u1ec7u cho m\u1ee5c n\u00e0y.<\/p>\n
+ Khi s\u1eeda l\u1ea1i s\u1ed1 d\u01b0 ban \u0111\u1ea7u anh\/ch\u1ecb c\u1ea7n ki\u1ec3m tra xem c\u00f3 kh\u1edbp v\u1edbi b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p<\/strong> n\u0103m tr\u01b0\u1edbc kh\u00f4ng. N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 hi\u1ec7n t\u1ea1i \u0111ang \u0111\u00fang v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc \u0111\u00e3 n\u1ed9p nh\u01b0ng l\u1ec7ch v\u1edbi s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb th\u00ec anh\/ch\u1ecb v\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0\u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i cho cu\u1ed1i k\u1ef3 2 b\u00e1o c\u00e1o kh\u1edbp nhau:<\/p>\n
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N\u1ee3 TK 211\/C\u00f3 TK 421: Ph\u1ea7n nguy\u00ean gi\u00e1 ch\u00eanh l\u1ec7ch (N\u1ebfu s\u1ed1 d\u01b0 211 \u1edf b\u1ea3ng c\u00e2n \u0111\u1ed1i it h\u01a1n danh s\u00e1ch t\u00e0i s\u1ea3n, n\u1ebfu s\u1ed1 d\u01b0 211 nhi\u1ec1u h\u01a1n th\u00ec h\u1ea1ch to\u00e1n ng\u01b0\u1ee3c l\u1ea1i).<\/li>\n
N\u1ee3 TK 421\/C\u00f3 TK 214: Ph\u1ea7n hao m\u00f2n ch\u00eanh l\u1ec7ch (N\u1ebfu s\u1ed1 d\u01b0 214 \u1edf b\u1ea3ng c\u00e2n \u0111\u1ed1i it h\u01a1n danh s\u00e1ch t\u00e0i s\u1ea3n, n\u1ebfu s\u1ed1 d\u01b0 214 nhi\u1ec1u h\u01a1n th\u00ec h\u1ea1ch to\u00e1n ng\u01b0\u1ee3c l\u1ea1i).<\/li>\n
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Khi nh\u1eadp tay s\u1ed1 li\u1ec7u t\u1ea1i m\u1ee5c III.9.1.1, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 t\u1ed5ng Nguy\u00ean gi\u00e1\/S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/strong> b\u1eb1ng v\u1edbi s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 2111<\/strong>.<\/p>\n
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N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK 2111 nh\u1ecf h\u01a1n<\/strong> nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh \u0111\u1ea7u k\u1ef3 th\u1ef1c t\u1ebf \u2192 ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o ph\u00e1t sinh t\u0103ng trong k\u1ef3<\/strong>.<\/p>\n<\/li>\n
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N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK 2111 l\u1edbn h\u01a1n<\/strong> nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh \u0111\u1ea7u k\u1ef3 th\u1ef1c t\u1ebf \u2192 ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o ph\u00e1t sinh gi\u1ea3m trong k\u1ef3<\/strong>.<\/p>\n<\/li>\n<\/ul>\n
Vi\u1ec7c n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a hai b\u00e1o c\u00e1o kh\u1edbp nhau<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
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4. L\u01b0u \u00fd<\/h3>\n
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Tr\u01b0\u1eddng h\u1ee3p khi ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1o c\u00e1c l\u1ed7i sau anh\/ch\u1ecb c\u0169ng l\u00e0m t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn n\u00e0y:<\/p>\n
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Gi\u00e1 tr\u1ecb \u0111\u1ea7u n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau [193 – Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf] tr\u00ean B01\/BCTC v\u00e0 gi\u00e1 tr\u1ecb t\u1ed5ng c\u1ed9ng c\u1ee7a ch\u1ec9 ti\u00eau [Gi\u00e1 tr\u1ecb kh\u1ea5u hao, hao m\u00f2n l\u0169y k\u1ebf\/S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m thu\u1ed9c m\u1ee5c III.9.1.1] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng nhau (Ki\u1ec3m tra t\u01b0\u01a1ng t\u1ef1 v\u1edbi t\u00e0i kho\u1ea3n ki\u1ec3m tra l\u00e0 2141, v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh \u0111\u1ea7u n\u0103m tr\u00ean s\u1ed5 t\u00e0i s\u1ea3n)<\/li>\n
Gi\u00e1 tr\u1ecb s\u1ed1 \u0111\u1ea7u n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau [195 – Nguy\u00ean gi\u00e1] c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh tr\u00ean B01\/BCTC v\u00e0 gi\u00e1 tr\u1ecb t\u1ed5ng c\u1ed9ng c\u1ee7a ch\u1ec9 ti\u00eau [Nguy\u00ean gi\u00e1\/ S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m thu\u1ed9c m\u1ee5c III.9.2.1] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng nhau (Ki\u1ec3m tra t\u01b0\u01a1ng t\u1ef1 v\u1edbi t\u00e0i kho\u1ea3n ki\u1ec3m tra l\u00e0 2113, v\u00e0 gi\u00e1 tr\u1ecb nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ea7u n\u0103m tr\u00ean s\u1ed5 t\u00e0i s\u1ea3n)<\/li>\n
Gi\u00e1 tr\u1ecb \u0111\u1ea7u n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau [196 – Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf] tr\u00ean B01\/BCTC v\u00e0 gi\u00e1 tr\u1ecb t\u1ed5ng c\u1ed9ng c\u1ee7a ch\u1ec9 ti\u00eau [Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf\/ S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m thu\u1ed9c m\u1ee5c III.9.2.1] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng nhau (Ki\u1ec3m tra t\u01b0\u01a1ng t\u1ef1 v\u1edbi t\u00e0i kho\u1ea3n ki\u1ec3m tra l\u00e0 2142, v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ea7u n\u0103m tr\u00ean s\u1ed5 t\u00e0i s\u1ea3n)<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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-71153","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\/71153","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=71153"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71153\/revisions"}],"predecessor-version":[{"id":76699,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71153\/revisions\/76699"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=71153"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=71153"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=71153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}