{"id":72835,"date":"2026-02-02T14:08:51","date_gmt":"2026-02-02T07:08:51","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=72835"},"modified":"2026-05-27T16:53:01","modified_gmt":"2026-05-27T09:53:01","slug":"chi-tieu-525-tren-bao-cao-b02-bctc-bao-cao-ket-qua-hoat-dong-lay-so-lieu-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/chi-tieu-525-tren-bao-cao-b02-bctc-bao-cao-ket-qua-hoat-dong-lay-so-lieu-the-nao\/","title":{"rendered":"Ch\u1ec9 ti\u00eau 525 tr\u00ean b\u00e1o c\u00e1o B02\/BCTC: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u cho ch\u1ec9 ti\u00eau 525 tr\u00ean b\u00e1o c\u00e1o B02\/BCTC: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, t\u1eeb \u0111\u00f3 gi\u00fap anh\/ch\u1ecb hi\u1ec3u \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u th\u1ec3 hi\u1ec7n ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 g\u00ec v\u00e0 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u00fang hay ch\u01b0a.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-72843 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/02\/1.png\" alt=\"\" width=\"812\" height=\"747\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/02\/1.png 812w, \/ke-toan\/wp-content\/uploads\/2026\/02\/1-300x276.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/02\/1-768x707.png 768w, \/ke-toan\/wp-content\/uploads\/2026\/02\/1-50x46.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/02\/1-60x55.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/02\/1-100x92.png 100w\" sizes=\"auto, (max-width: 812px) 100vw, 812px\" \/><\/p>\n<h3>2. Nguy\u00ean t\u1eafc ghi nh\u1eadn<\/h3>\n<ul>\n<li>Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a TT24\/2024\/TT-BTC v\u1ec1 n\u1ed9i dung c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y s\u1ebd ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n sau:\u00a0<\/li>\n<\/ul>\n<p>&#8220;Th\u1eb7ng d\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e1t sinh trong n\u0103m bao g\u1ed3m: <strong>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, kinh ph\u00ed chi \u0111\u1ea7u t\u01b0 \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh trong n\u0103m ch\u01b0a b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/strong> v\u00e0 c\u00e1c kho\u1ea3n th\u1eb7ng d\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i kh\u00e1c (n\u1ebfu c\u00f3).<\/p>\n<p>&#8211; <strong>C\u00e1c kho\u1ea3n th\u00e2m h\u1ee5t ch\u01b0a x\u1eed l\u00fd chuy\u1ec3n sang n\u0103m sau<\/strong> (n\u1ebfu c\u00f3).<\/p>\n<p>&#8211; <strong>C\u00e1c kho\u1ea3n x\u1eed l\u00fd kh\u00e1c<\/strong> \u0111\u1ed1i v\u1edbi th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t trong n\u0103m, v\u00ed d\u1ee5 nh\u01b0 b\u00f9 \u0111\u1eafp th\u00e2m h\u1ee5t t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc,&#8230;&#8221;<\/p>\n<ul>\n<li>Ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn: M\u00e3 s\u1ed1 525 = M\u00e3 s\u1ed1 520 &#8211; M\u00e3 s\u1ed1 521- M\u00e3 s\u1ed1 522\u00a0<\/li>\n<li>Tr\u00ean ph\u1ea7n m\u1ec1m anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/thiet-lap-bao-cao-tai-chinh\/#2-1-thiet-lap-cong-thuc-bao-cao\" target=\"_blank\" rel=\"noopener\">Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh,<\/a> ch\u1ecdn b\u00e1o c\u00e1o B02\/BCTC \u0111\u1ec3 xem c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau.<\/li>\n<\/ul>\n<h3>3. C\u00e1ch ki\u1ec3m tra<\/h3>\n<p>C\u0103n c\u1ee9 theo c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u \u1edf tr\u00ean th\u00ec M\u00e3 s\u1ed1 525 l\u00e0 c\u1ed9ng tr\u1eeb c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau 520, 521, 522. Trong \u0111\u00f3:\u00a0<\/p>\n<ul>\n<li>\u0110\u1ec3 ki\u1ec3m tra <strong>ch\u1ec9 ti\u00eau 520<\/strong> anh\/ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/thang-du-tham-hut-trong-nam-ma-so-520-tren-b02-bctc-bao-cao-ket-qua-hoat-dong-khong-bang-chi-tieu-thang-du-tham-hut-luy-ke-ma-so-282-tren-bao-cao-b01-bctc-bao-cao-tinh-hinh-tai-chinh\/#2-cach-lay-so-lieu-len-bao-cao\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li><strong>Ch\u1ec9 ti\u00eau 521:<\/strong> L\u1ea5y ph\u00e1t sinh \u0111\u1ed1i \u1ee9ng c\u1ee7a <strong>N\u1ee3 TK 421\/C\u00f3 TK 431<\/strong> tr\u1eeb \u0111i s\u1ed1 kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 PTH\u0110SN<\/li>\n<li><strong>Ch\u1ec9 ti\u00eau 522:<\/strong> L\u1ea5y ph\u00e1t sinh \u0111\u1ed1i \u1ee9ng c\u1ee7a N\u1ee3 TK 421\/C\u00f3 TK 468 tr\u1eeb \u0111i s\u1ed1 chi t\u1eeb ngu\u1ed3n CCTL n\u0103m nay <strong>N\u1ee3 TK 4681\/C\u00f3 TK 421 <span style=\"color: #800000;\">KH\u00d4NG<\/span> <\/strong>t\u00edch Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc<\/li>\n<\/ul>\n<h3>4. L\u01b0u \u00fd<\/h3>\n<p>Ch\u1ec9 ti\u00eau 525 \u0111\u01b0\u1ee3c thuy\u1ebft minh chi ti\u1ebft tr\u00ean b\u00e1o c\u00e1o\u00a0<strong>B04\/BCTC<\/strong>\u00a0b\u1edfi ch\u1ec9 ti\u00eau\u00a0<strong>IV.20. Thuy\u1ebft minh chi ti\u1ebft th\u1eb7ng d\u01b0 kh\u00f4ng ph\u00e2n ph\u1ed1i\/th\u00e2m h\u1ee5t chuy\u1ec3n n\u0103m sau.<\/strong>\u00a0=&gt; Khi n\u1ed9p b\u00e1o c\u00e1o l\u00ean kho b\u1ea1c b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi l\u1ed7i MS 465 tr\u00ean B04\/BCTC b\u1ecb \u00e2m\/ kh\u00f4ng \u0111\u00fang c\u0169ng ch\u00ednh l\u00e0 b\u00e1o ch\u1ec9 ti\u00eau IV.20, anh\/ch\u1ecb ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu theo h\u01b0\u1edbng d\u1eabn n\u00e0y.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u cho ch\u1ec9 ti\u00eau 525 tr\u00ean b\u00e1o c\u00e1o B02\/BCTC: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, t\u1eeb \u0111\u00f3 gi\u00fap anh\/ch\u1ecb hi\u1ec3u \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u th\u1ec3 hi\u1ec7n ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 g\u00ec v\u00e0 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean&#8230;<\/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-72835","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\/72835","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=72835"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72835\/revisions"}],"predecessor-version":[{"id":77933,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72835\/revisions\/77933"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=72835"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=72835"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=72835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}