﻿{"id":74547,"date":"2026-03-21T17:25:08","date_gmt":"2026-03-21T10:25:08","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=74547"},"modified":"2026-04-06T22:07:40","modified_gmt":"2026-04-06T15:07:40","slug":"bao-cao-doi-chieu-mau-so-26-mau-so-01a-va-mau-so-28-mau-so-02a-theo-nghi-dinh-347-2025-nd-cp","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/bao-cao-doi-chieu-mau-so-26-mau-so-01a-va-mau-so-28-mau-so-02a-theo-nghi-dinh-347-2025-nd-cp\/","title":{"rendered":"B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a) v\u00e0 m\u1eabu s\u1ed1 28 (m\u1eabu s\u1ed1 02a) theo Nghi \u0111\u1ecbnh 347\/2025\/N\u0110-CP"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu <strong>m\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a)<\/strong> v\u00e0 <strong>m\u1eabu s\u1ed1 28 (m\u1eabu s\u1ed1 02a)<\/strong> theo <strong>Ngh\u1ecb \u0111\u1ecbnh 347\/2025\/N\u0110-CP<\/strong> \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m ng\u00e2n s\u00e1ch 2026 thay th\u1ebf cho Ngh\u1ecb \u0111\u1ecbnh 11\/2020\/N\u0110-CP<\/p>\n<p><span style=\"color: #800000;\"><strong>L\u01b0u \u00fd:<\/strong> <\/span>Hi\u1ec7n nay tr\u00ean ph\u1ea7n m\u1ec1m ch\u01b0a c\u00f3 n\u00fat Xu\u1ea5t kh\u1ea9u d\u1eef li\u1ec7u \u0111\u1ed1i chi\u1ebfu file JSON \u1edf m\u1eabu 26 (m\u1eabu 01a) v\u00e0 m\u1eabu 28 (m\u1eabu s\u1ed1 02a). Anh ch\u1ecb c\u00f3 th\u1ec3 n\u1ed9p b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu 01a theo N\u0110 11\/2020 v\u00e0 m\u1eabu 02a TT18\/2020 v\u00e0 nh\u1eadp kh\u1ea9u l\u00ean DVC s\u1ebd hi\u1ec3n th\u1ecb theo m\u1eabu m\u1edbi N\u0110 347\/2025 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-nop-duoc-bao-cao-doi-chieu-kho-bac-mau-so-20a-mau-so-20c-truc-tiep-tu-phan-mem-len-he-thong-dvc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>\u00a0<\/p>\n<h3>2. M\u1ed9t s\u1ed1 n\u1ed9i dung th\u01b0\u1eddng g\u1eb7p<\/h3>\n<h4>2.1 M\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a)<\/h4>\n<ol>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/mau-so-01-in-bao-cao-khong-co-so-lieu\/\">Khi in M\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a), Kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/mau-so-01-in-bao-cao-co-1-nguon-bi-nhay-sang-trang-sau\/\">Khi in M\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a), t\u00f4i th\u1ea5y c\u00f3 1 ngu\u1ed3n b\u1ecb nh\u1ea3y sang trang sau, kh\u00f4ng n\u1eb1m c\u00f9ng trang v\u1edbi c\u00e1c ngu\u1ed3n kh\u00e1c th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/mau-so-01-in-bao-cao-tu-dau-nam-den-thi-cot-1-du-toan-nam-truoc-chuyen-sang-bi-sai\/\">Khi in M\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a), T\u00f4i th\u1ea5y D\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang (C\u1ed9t 1) b\u1ecb sai th\u00ec ph\u1ea3i l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/khi-in-mau-so-01-mau-so-02-thay-cot-ma-nguon-nsnn-bi-trong-thi-phai-lam-the-nao\/\">Khi in M\u1eabu s\u1ed1 26, M\u1eabu s\u1ed1 28 th\u1ea5y c\u1ed9t M\u00e3 ngu\u1ed3n NSNN b\u1ecb tr\u1ed1ng th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/khi-in-mau-so-20a-cot-du-toan-giao-dau-nam-cot-2-khong-len-hoac-len-khong-dung-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">Khi in M\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a) c\u1ed9t D\u1ef1 to\u00e1n giao \u0111\u1ea7u n\u0103m (C\u1ed9t 2) kh\u00f4ng l\u00ean ho\u1eb7c l\u00ean kh\u00f4ng \u0111\u00fang th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/khi-in-mau-so-20a-cot-3-4-du-toan-nam-nay-len-khong-dung-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">Khi in m\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a), C\u00f4\u0323t 3, 4 D\u01b0\u0323 toa\u0301n n\u0103m nay l\u00ean kh\u00f4ng \u0111u\u0301ng th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/khi-in-mau-so-01-cot-6-7-du-toan-da-su-dung-len-khong-dung-thi-lam-the-nao\/\">Khi in m\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a), C\u00f4\u0323t 6, 7 D\u01b0\u0323 toa\u0301n \u0111a\u0303 s\u01b0\u0309 du\u0323ng l\u00ean kh\u00f4ng \u0111u\u0301ng th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-co-so-lieu-o-cot-du-toan-giu-lai-cot-8-tren-bao-cao-mau-so-26-mau-so-01a\/\" target=\"_blank\" rel=\"noopener\">L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 c\u00f3 s\u1ed1 li\u1ec7u \u1edf c\u1ed9t d\u1ef1 to\u00e1n gi\u1eef l\u1ea1i (C\u1ed9t 8) tr\u00ean b\u00e1o c\u00e1o M\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a)?<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/khi-in-mau-so-26-mau-so-01a-du-toan-con-lai-cot-9-len-khong-dung-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">Khi in M\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a), D\u1ef1 to\u00e1n c\u00f2n l\u1ea1i c\u1ed9t 9 l\u00ean kh\u00f4ng \u0111\u00fang th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<\/ol>\n<h4>2.2 M\u1eabu s\u1ed1 28 (m\u1eabu s\u1ed1 02a)<\/h4>\n<ol>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/khi-in-mau-so-20c-so-tam-ung-phat-sinh-trong-ky-khong-het-hoac-khong-giam-khi-don-vi-da-lap-bang-ke-thanh-toan-tam-ung-thi-lam-the-nao\/\">Khi in M\u1eabu s\u1ed1 28 (m\u1eabu s\u1ed1 02a) s\u1ed1 t\u1ea1m \u1ee9ng ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng h\u1ebft ho\u1eb7c kh\u00f4ng gi\u1ea3m khi \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1eadp b\u1ea3ng k\u00ea thanh to\u00e1n t\u1ea1m \u1ee9ng th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/mau-so-02-vd1-cot-tam-ung-phat-sinh-trong-ky-khong-dung-so-lieu\/\">L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 h\u1ebft s\u1ed1 \u00e2m d\u01b0\u01a1ng t\u1ea1i (c\u1ed9t 1) T\u1ea1m \u1ee9ng ph\u00e1t sinh trong k\u1ef3 ho\u1eb7c (c\u1ed9t 2) S\u1ed1 d\u01b0 \u0111\u1ebfn k\u1ef3 b\u00e1o c\u00e1o khi in M\u1eabu s\u1ed1 28 (m\u1eabu s\u1ed1 02a)?<\/a><\/li>\n<li><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/mau-so-02-vd3-cot-so-thuc-chi-phat-sinh-trong-ky-len-khong-dung-so-lieu\/\">Khi in M\u1eabu s\u1ed1 28 (m\u1eabu s\u1ed1 02a) t\u00f4i th\u1ea5y c\u1ed9t Th\u1ef1c chi ph\u00e1t sinh trong k\u1ef3 l\u00ean kh\u00f4ng \u0111\u00fang s\u1ed1 li\u1ec7u th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<\/ol>\n<h4>2.3 M\u1eabu s\u1ed1 32 (m\u1eabu s\u1ed1 06)<\/h4>\n<p><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/doi-chieu-so-du-tai-khoan-ngan-hang-voi-so-phu-ngan-hang-sao-ke-ngan-hang-hoac-voi-mau-so-05\/\" target=\"_blank\" rel=\"noopener\">1. L\u00e0m th\u1ebf n\u00e0o khi xem M\u1eabu s\u1ed1 06 &#8211; \u0110CSDTK\/KBNN: B\u1ea3ng x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i KBNN kh\u00f4ng \u0111\u00fang v\u1edbi KBNN?<\/a><\/p>\n<p><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-khi-so-tien-tren-mau-so-06-bang-xac-nhan-so-du-tai-khoan-tien-gui-khong-khop-voi-so-tien-gui\/\" target=\"_blank\" rel=\"noopener\">2. S\u1ed5 ti\u1ec1n g\u1eedi S12-H kh\u00f4ng kh\u1edbp v\u1edbi M\u1eabu s\u1ed1 06 th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a) v\u00e0 m\u1eabu s\u1ed1 28 (m\u1eabu s\u1ed1 02a) theo Ngh\u1ecb \u0111\u1ecbnh 347\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m ng\u00e2n s\u00e1ch 2026 thay th\u1ebf cho Ngh\u1ecb \u0111\u1ecbnh 11\/2020\/N\u0110-CP L\u01b0u \u00fd: Hi\u1ec7n nay tr\u00ean ph\u1ea7n&#8230;<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[118],"ht-kb-tag":[],"class_list":["post-74547","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-doi-chieu-kho-bac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74547","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\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=74547"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74547\/revisions"}],"predecessor-version":[{"id":75057,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74547\/revisions\/75057"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=74547"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=74547"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=74547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}