{"id":71747,"date":"2026-01-16T15:18:12","date_gmt":"2026-01-16T08:18:12","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=71747"},"modified":"2026-04-22T16:29:25","modified_gmt":"2026-04-22T09:29:25","slug":"cot-khac-trong-muc-iii-9-1-1-thuyet-minh-chi-tiet-tung-loai-tscd-huu-hinh-tren-bao-cao-b04-bctc-lay-so-lieu-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/cot-khac-trong-muc-iii-9-1-1-thuyet-minh-chi-tiet-tung-loai-tscd-huu-hinh-tren-bao-cao-b04-bctc-lay-so-lieu-nhu-the-nao\/","title":{"rendered":"C\u1ed9t Kh\u00e1c trong m\u1ee5c III.9.1.1. Thuy\u1ebft minh chi ti\u1ebft t\u1eebng lo\u1ea1i TSC\u0110 h\u1eefu h\u00ecnh tr\u00ean b\u00e1o c\u00e1o B04\/BCTC l\u1ea5y s\u1ed1 li\u1ec7u nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/b><\/h3>\n
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B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a c\u1ed9t Kh\u00e1c<\/strong> trong m\u1ee5c\u00a0III.9.1.1. Thuy\u1ebft minh chi ti\u1ebft t\u1eebng lo\u1ea1i TSC\u0110 h\u1eefu h\u00ecnh<\/strong> tr\u00ean b\u00e1o c\u00e1o B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb \u0111\u00f3 gi\u00fap anh\/ch\u1ecb ki\u1ec3m tra \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u c\u1ed9t n\u00e0y \u0111\u00e3 \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb hay ch\u01b0a v\u00e0 c\u00e1ch \u0111\u1ec3 nh\u1eadp li\u1ec7u, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i n\u1ebfu ch\u01b0a \u0111\u00fang.<\/p>\n
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2. Nguy\u00ean t\u1eafc ghi nh\u1eadn<\/h3>\n
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Ch\u1ec9 ti\u00eau III.9.1.1<\/strong> \u0111\u01b0\u1ee3c thuy\u1ebft minh chi ti\u1ebft theo t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong> nh\u01b0 sau:<\/p>\n
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Nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng:<\/strong> L\u1ea5y ph\u00e1t sinh c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 lo\u1ea1i 1 – Nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/span><\/li>\n
V\u1eadt ki\u1ebfn tr\u00fac:<\/strong> L\u1ea5y ph\u00e1t sinh c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 lo\u1ea1i thu\u1ed9c lo\u1ea1i 2 – V\u1eadt ki\u1ebfn tr\u00fac<\/span><\/li>\n
M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb:<\/strong> L\u1ea5y ph\u00e1t sinh c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 lo\u1ea1i thu\u1ed9c lo\u1ea1i 5 – M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/span><\/li>\n
Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i:<\/strong> L\u1ea5y ph\u00e1t sinh c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 lo\u1ea1i thu\u1ed9c lo\u1ea1i 3 – Xe \u00f4 t\u00f4 v\u00e0 4 – Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c (ngo\u00e0i xe \u00f4 t\u00f4)<\/span><\/li>\n
Kh\u00e1c:\u00a0<\/strong><\/li>\n<\/ul>\n
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Tr\u01b0\u1eddng h\u1ee3p theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n<\/strong> v\u00e0 th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb iHOS T\u00e0i s\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a> th\u00ec s\u1ebd l\u1ea5y ph\u00e1t sinh t\u0103ng, gi\u1ea3m, hao m\u00f2n, \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 lo\u1ea1i thu\u1ed9c lo\u1ea1i 6 – C\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m v\u00e0 lo\u1ea1i 7 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh kh\u00e1c (Ch\u00ednh l\u00e0 nh\u1eefng lo\u1ea1i c\u00f2n l\u1ea1i ngo\u00e0i nh\u1eefng lo\u1ea1i \u0111\u00e3 c\u00f3 \u1edf tr\u00ean)<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ph\u00e2n h\u1ec7 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n<\/strong>\u00a0\u0111\u1ec3 theo d\u00f5i t\u00e0i s\u1ea3n: S\u1ed1 li\u1ec7u c\u1ed9t n\u00e0y ngo\u00e0i l\u1ea5y ph\u00e1t sinh 2111, 2141 c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 lo\u1ea1i thu\u1ed9c lo\u1ea1i 6 v\u00e0 7 th\u00ec c\u00f2n l\u1ea5y c\u1ea3 nh\u1eefng ph\u00e1t sinh 2111, 2141 c\u1ee7a nh\u1eefng ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m \u1edf ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c nh\u01b0ng kh\u00f4ng ch\u1ecdn M\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n<\/strong> b\u00ean tab Th\u1ed1ng k\u00ea<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA<\/strong>:<\/p>\n
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C\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh 2111, 2141 kh\u00f4ng ch\u1ecdn M\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n<\/strong> th\u00ec s\u1ed1 li\u1ec7u ph\u00e1t sinh m\u1eb7c \u0111\u1ecbnh s\u1ebd hi\u1ec3n th\u1ecb v\u00e0o c\u1ed9t Kh\u00e1c.<\/strong><\/li>\n
S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 2111, 2141 kh\u00f4ng nh\u1eadp chi ti\u1ebft theo lo\u1ea1i t\u00e0i s\u1ea3n n\u00ean m\u1eb7c \u0111\u1ecbnh kh\u00f4ng l\u00ean \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u ph\u1ea7n S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 trong m\u1ee5c III.9.1.1.<\/li>\n<\/ul>\n<\/div><\/div>\n
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3. C\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd<\/h3>\n
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C\u0103n c\u1ee9 theo c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u \u1edf tr\u00ean th\u00ec \u0111\u1ec3 s\u1ed1 li\u1ec7u c\u1ed9t Kh\u00e1c t\u1ea1i m\u1ee5c III.9.1.1 l\u00ean s\u1ed1 li\u1ec7u \u0111\u00fang anh\/ch\u1ecb l\u00e0m nh\u01b0 sau:<\/p>\n
3.1 Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n<\/h4>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean iHOS T\u00e0i s\u1ea3n<\/strong>\u00a0v\u00e0 l\u1ea5y s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o th\u00ec m\u1ee5c III.9.1.1<\/strong> \u0111\u01b0\u1ee3c l\u1ea5y theo s\u1ed1 li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m n\u00e0y.<\/p>\n
N\u1ebfu trong k\u1ef3, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh<\/strong> (th\u1ef1c hi\u1ec7n \u1edf nghi\u1ec7p v\u1ee5 kh\u00e1c) do s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 2111, 2141 kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean iHOS T\u00e0i s\u1ea3n (<\/strong>s\u1ed1 li\u1ec7u \u1edf iHOS T\u00e0i s\u1ea3n \u0111\u00e3 chu\u1ea9n, \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb), th\u00ec anh\/ch\u1ecb ph\u1ea3i t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh th\u1ee7 c\u00f4ng<\/strong> s\u1ed1 li\u1ec7u t\u1ea1i ph\u1ea7n S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/strong> c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n chi ti\u1ebft.<\/p>\n
Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i \u0111\u1ea3m b\u1ea3o:<\/strong><\/p>\n
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T\u1ed5ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/strong> c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n chi ti\u1ebft b\u1eb1ng v\u1edbi s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 2111, 2141<\/strong>.<\/p>\n<\/li>\n
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T\u1ef1 c\u1ed9ng s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh<\/strong> v\u00e0o ph\u1ea7n ph\u00e1t sinh t\u0103ng\/gi\u1ea3m c\u1ee7a lo\u1ea1i t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng<\/strong>.<\/p>\n<\/li>\n
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\u0110\u1ea3m b\u1ea3o sau khi \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 kh\u00f4ng thay \u0111\u1ed5i<\/strong>, v\u00e0 b\u1eb1ng v\u1edbi s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf<\/strong> m\u00e0 \u0111\u01a1n v\u1ecb \u0111ang theo d\u00f5i tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n<\/strong>.<\/p>\n<\/li>\n
Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong> (nguy\u00ean gi\u00e1 \u2212 hao m\u00f2n l\u0169y k\u1ebf) c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng c\u1ed9ng t\u1ea1i \u0111\u1ea7u k\u1ef3\/cu\u1ed1i k\u1ef3 ph\u1ea3i \u2265 0. N\u1ebfu ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o “Ch\u1ec9 ti\u00eau T\u1ed5ng c\u1ed9ng Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i cu\u1ed1i n\u0103m\/\u0111\u1ea7u n\u0103m c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh\/ TSC\u0110 v\u00f4 h\u00ecnh thu\u1ed9c m\u1ee5c III.9 tr\u00ean b\u00e1o c\u00e1o B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0 th\u00ec anh\/ch\u1ecb ph\u1ea3i ki\u1ec3m tra, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i nguy\u00ean gi\u00e1 v\u00e0 hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n chi ti\u1ebft \u0111ang b\u1ecb \u00e2m \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc n\u00e0y.<\/li>\n<\/ul>\n
3.2 Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n iHOS K\u1ebf to\u00e1n<\/strong><\/h4>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n<\/strong>, th\u00ec s\u1ed1 li\u1ec7u m\u1ee5c III.9.1.1<\/strong> \u0111\u01b0\u1ee3c l\u1ea5y theo s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n \u0111\u00e3 khai b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m<\/strong>. C\u00e1c nghi\u1ec7p v\u1ee5 t\u0103ng, gi\u1ea3m, hao m\u00f2n, \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/strong> c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang t\u1ea1i c\u00e1c ch\u1ee9c n\u0103ng t\u01b0\u01a1ng \u1ee9ng trong ph\u00e2n h\u1ec7 t\u00e0i s\u1ea3n \u0111\u1ec3 s\u1ed1 li\u1ec7u l\u00ean \u0111\u00fang.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh TK 2111, 2141<\/strong> \u1edf nghi\u1ec7p v\u1ee5 kh\u00e1c \u0111\u1ec3 kh\u1edbp v\u1edbi s\u1ed5 t\u00e0i s\u1ea3n, th\u00ec khi h\u1ea1ch to\u00e1n c\u1ea7n ch\u1ecdn \u0111\u00fang M\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n t\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>; khi \u0111\u00f3 b\u00e1o c\u00e1o s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0o \u0111\u00fang c\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng<\/strong>.<\/p>\n
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3.3 Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA<\/h4>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA th\u00ec :<\/p>\n
Ph\u1ea7n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 b\u1eaft bu\u1ed9c anh\/ch\u1ecb ph\u1ea3i v\u00e0o l\u1eadp b\u00e1o c\u00e1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a> v\u00e0 t\u1ef1 nh\u1eadp tay s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
C\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u1ee7a t\u00e0i kho\u1ea3n 2111, 2141 anh\/ch\u1ecb c\u00f3 th\u1ec3 ch\u1ecdn M\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n<\/strong> t\u01b0\u01a1ng \u1ee9ng b\u00ean tab Th\u1ed1ng k\u00ea<\/strong> \u0111\u1ec3 m\u1ee5c III.9.1.1 t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean s\u1ed1 li\u1ec7u, ho\u1eb7c anh\/ch\u1ecb c\u00f3 th\u1ec3 t\u1ef1 nh\u1eadp tay s\u1ed1 li\u1ec7u trong ph\u1ea7n l\u1eadp b\u00e1o c\u00e1o nh\u01b0 ph\u1ea7n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3.<\/p>\n
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4. L\u01b0u \u00fd<\/h3>\n
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M\u1ee5c III.9.2.1<\/strong> c\u0169ng c\u00f3 c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u t\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u01b0\u1edbng d\u1eabn n\u00e0y nh\u01b0ng s\u1ebd l\u1ea5y t\u00e0i kho\u1ea3n 2113 v\u00e0 2143 v\u00e0 l\u1ea5y nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 lo\u1ea1i thu\u1ed9c lo\u1ea1i t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/p>\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":[267],"ht-kb-tag":[],"class_list":["post-71747","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\/71747","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=71747"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71747\/revisions"}],"predecessor-version":[{"id":76665,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71747\/revisions\/76665"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=71747"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=71747"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=71747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}