{"id":72039,"date":"2026-01-21T14:42:16","date_gmt":"2026-01-21T07:42:16","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=72039"},"modified":"2026-02-02T14:08:51","modified_gmt":"2026-02-02T07:08:51","slug":"tuy-chon-tham-so-co-so-tinh-chenh-lech-thu-chi-tiet-kiem-chi-khi-lap-b04-bctc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tuy-chon-tham-so-co-so-tinh-chenh-lech-thu-chi-tiet-kiem-chi-khi-lap-b04-bctc\/","title":{"rendered":"T\u00f9y ch\u1ecdn tham s\u1ed1 C\u01a1 s\u1edf t\u00ednh ch\u00eanh l\u1ec7ch thu, chi\/ti\u1ebft ki\u1ec7m chi khi l\u1eadp B04\/BCTC"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00f3 th\u1ec3 l\u1eadp s\u1ed5 S90-H v\u00e0 b\u00e1o c\u00e1o B04\/BCTC trong \u0111\u00f3 s\u1ed1 li\u1ec7u Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (ho\u1eb7c kho\u1ea3n chi), Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, Qu\u1ef9 khen th\u01b0\u1edfng, Qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 Qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp trong n\u0103m kh\u1edbp nhau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n gi\u1eefa c\u00e1c b\u00e1o c\u00e1o.<\/p>\n<h3>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\n<p>T\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb HCSN h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n c\u1ea7n l\u1eadp B04\/BCTC v\u00e0 S90-H \u0111\u1ec3 n\u1ed9p c\u1ea5p tr\u00ean. K\u1ebf to\u00e1n ph\u1ea3i b\u1ea3o \u0111\u1ea3m ch\u1ec9 ti\u00eau ph\u1ea7n IV.18: Thuy\u1ebft minh ch\u00eanh l\u1ec7ch thu, chi \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i trong n\u0103m tr\u00ean B04\/BCTC v\u00e0 s\u1ed5 S90-H ph\u1ea3i kh\u1edbp nhau.<\/p>\n<p><strong>&#8211; Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R16:<\/strong> Tr\u00ean S90-H, b\u1ea1n ph\u1ea3i ch\u1ecdn duy nh\u1ea5t m\u1ed9t c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh ch\u00eanh l\u1ec7ch thu, chi\/ti\u1ebft ki\u1ec7m chi: C\u01a1 s\u1edf d\u1ef1 to\u00e1n ho\u1eb7c C\u01a1 s\u1edf s\u1ed1 thu. V\u00ec v\u1eady, s\u1ed1 li\u1ec7u Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (ho\u1eb7c kho\u1ea3n chi) trong n\u0103m s\u1ebd l\u00ean s\u1ed1 li\u1ec7u theo c\u01a1 s\u1edf \u0111\u00e3 ch\u1ecdn. Ng\u01b0\u1ee3c l\u1ea1i, tr\u00ean B04\/BCTC, ch\u1ec9 ti\u00eau n\u00e0y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 t\u1eeb c\u1ea3 2 c\u01a1 s\u1edf n\u00ean s\u1ed1 li\u1ec7u Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (ho\u1eb7c kho\u1ea3n chi) gi\u1eefa B04\/BCTC v\u00e0 S90-H s\u1ebd kh\u00f4ng kh\u1edbp nhau. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c ch\u1ec9 ti\u00eau Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, Qu\u1ef9 khen th\u01b0\u1edfng, Qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 Qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp gi\u1eefa S90-H v\u00e0 B04\/BCTC c\u0169ng ch\u01b0a kh\u1edbp nhau. D\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ea1n ph\u1ea3i xu\u1ea5t b\u00e1o c\u00e1o ra Excel \u0111\u1ec3 s\u1eeda th\u1ee7 c\u00f4ng c\u00e1c s\u1ed1 li\u1ec7u cho kh\u1edbp, t\u1ed1n th\u1eddi gian v\u00e0 d\u1ec5 g\u00e2y sai s\u00f3t.<\/p>\n<p><strong>&#8211; K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R16: <\/strong>\u0110\u1ed1i v\u1edbi\u00a0b\u00e1o c\u00e1o B04\/BCTC, b\u1ea1n c\u00f3 th\u1ec3 t\u00f9y ch\u1ecdn tham s\u1ed1 <strong>C\u01a1 s\u1edf t\u00ednh ch\u00eanh l\u1ec7ch thu, chi\/ti\u1ebft ki\u1ec7m chi<\/strong> l\u00e0 <strong>C\u01a1 s\u1edf d\u1ef1 to\u00e1n<\/strong> ho\u1eb7c<strong> C\u01a1 s\u1edf s\u1ed1 thu<\/strong> \u0111\u1ec3 l\u1eadp ho\u1eb7c in b\u00e1o c\u00e1o theo nhu c\u1ea7u.<\/p>\n<ul>\n<li>\n<p>N\u1ebfu ch\u1ecdn <strong>C\u01a1 s\u1edf d\u1ef1 to\u00e1n<\/strong> th\u00ec ph\u1ea7n 1. Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (ho\u1eb7c kho\u1ea3n chi) trong n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau 18. Thuy\u1ebft minh ch\u00eanh l\u1ec7ch thu, chi \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i trong n\u0103m t\u1ea1i m\u1ee5c IV. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng l\u00ean s\u1ed1 li\u1ec7u \u1edf <strong>D\u1ef1 to\u00e1n<\/strong> (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh ch\u00eanh l\u1ec7ch thu, chi theo d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao).<\/p>\n<\/li>\n<li>\n<p>N\u1ebfu ch\u1ecdn <strong>C\u01a1 s\u1edf s\u1ed1 thu<\/strong> th\u00ec ph\u1ea7n 1. Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (ho\u1eb7c kho\u1ea3n chi) trong n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau 18. Thuy\u1ebft minh ch\u00eanh l\u1ec7ch thu, chi \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i trong n\u0103m t\u1ea1i m\u1ee5c IV. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng l\u00ean s\u1ed1 li\u1ec7u \u1edf <strong>S\u1ed1 thu trong n\u0103m<\/strong> (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh ch\u00eanh l\u1ec7ch thu, chi theo s\u1ed1 thu th\u1ef1c).<\/p>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-72047\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/R16-15.jpg\" alt=\"\" width=\"659\" height=\"647\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/R16-15.jpg 659w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-15-300x295.jpg 300w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-15-50x50.jpg 50w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-15-60x60.jpg 60w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-15-100x98.jpg 100w\" sizes=\"auto, (max-width: 659px) 100vw, 659px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00f3 th\u1ec3 l\u1eadp s\u1ed5 S90-H v\u00e0 b\u00e1o c\u00e1o B04\/BCTC trong \u0111\u00f3 s\u1ed1 li\u1ec7u Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (ho\u1eb7c kho\u1ea3n chi), Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, Qu\u1ef9 khen th\u01b0\u1edfng, Qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 Qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[929],"ht-kb-tag":[],"class_list":["post-72039","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r16"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72039","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\/57"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=72039"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72039\/revisions"}],"predecessor-version":[{"id":72845,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72039\/revisions\/72845"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=72039"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=72039"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=72039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}