{"id":77757,"date":"2026-05-26T17:07:55","date_gmt":"2026-05-26T10:07:55","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=77757"},"modified":"2026-05-26T17:33:20","modified_gmt":"2026-05-26T10:33:20","slug":"kbnn-tu-choi-bao-cao-voi-loi-ms-149-tai-cot-nguyen-gia-khong-bang-tong-cac-dong-chi-tiet","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/kbnn-tu-choi-bao-cao-voi-loi-ms-149-tai-cot-nguyen-gia-khong-bang-tong-cac-dong-chi-tiet\/","title":{"rendered":"KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o v\u1edbi l\u1ed7i &#8220;MS 149 t\u1ea1i c\u1ed9t Nguy\u00ean gi\u00e1 kh\u00f4ng b\u1eb1ng t\u1ed5ng c\u00e1c d\u00f2ng chi ti\u1ebft&#8221;"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n c\u1ee7a KBNN nh\u01b0ng b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi L\u1ed7i:<strong> &#8220;MS 149 t\u1ea1i c\u1ed9t Nguy\u00ean gi\u00e1 kh\u00f4ng b\u1eb1ng t\u1ed5ng c\u00e1c d\u00f2ng chi ti\u1ebft&#8221;.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/1-1.png\" \/><\/p>\n<h3>2. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/h3>\n<h4>2.1. Nguy\u00ean nh\u00e2n<\/h4>\n<p>Do d\u00f2ng t\u1ed5ng c\u1ed9ng 149 b\u1ecb l\u1eb7p l\u1ea1i nhi\u1ec1u l\u1ea7n khi xu\u1ea5t b\u00e1o c\u00e1o g\u1eedi KBNN.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/2.png\" \/><\/p>\n<h4>2.2. Gi\u1ea3i ph\u00e1p<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n sao l\u01b0u d\u1eef li\u1ec7u theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/sao-luu-du-lieu\/#2-1-sao-luu-du-lieu\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> V\u00e0o <strong>T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\\<\/strong>T\u00edch \u0111\u00fap v\u00e0o b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp \u0111\u1ec3 m\u1edf b\u00e1o c\u00e1o.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/5.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>S\u1eeda<\/strong>\\ T\u1ea1i tab <strong>B04\/BCTC<\/strong> nh\u1ea5n <strong>L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb ph\u1ea7n m\u1ec1m QLTS\\ Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/7.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>Ki\u1ec3m tra b\u00e1o c\u00e1o<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 5: <\/strong>Sau khi l\u1eadp v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u00fang, v\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\N\u1ed9p b\u00e1o c\u00e1o cho Kho b\u1ea1c\\Danh s\u00e1ch b\u00e1o c\u00e1o n\u1ed9p kho b\u1ea1c<\/strong>. T\u00edch v\u00e0o m\u0169i t\u00ean c\u1ea1nh n\u00fat<strong>\u00a0Xem\/S\u1eeda.<\/strong>\u00a0Nh\u1ea5n<strong>\u00a0X\u00f3a.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/LoiTKT.3-1.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> V\u00e0o<strong>\u00a0T\u1ed5ng h\u1ee3p\\N\u1ed9p b\u00e1o c\u00e1o cho Kho b\u1ea1c\u00a0<\/strong>th\u1ef1c hi\u1ec7n Xu\u1ea5t kh\u1ea9u l\u1ea1i b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p Kho b\u1ea1c theo h\u01b0\u1edbng d\u1eabn\u00a0<strong><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/xuat-khau-bao-cao-gui-kho-bac-nha-nuoc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<h3>3. L\u01b0u \u00fd<\/h3>\n<p data-start=\"0\" data-end=\"203\">N\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 khi l\u1eadp BCTC anh\/ch\u1ecb c\u00f3 ch\u1ec9nh s\u1eeda th\u1ee7 c\u00f4ng s\u1ed1 li\u1ec7u thuy\u1ebft minh t\u00e0i s\u1ea3n t\u1ea1i m\u1ee5c <strong>III.9.1.1<\/strong> v\u00e0<strong> III.9.2.1<\/strong> tr\u00ean <strong>B04\/BCTC<\/strong>, c\u1ea7n xu\u1ea5t b\u00e1o c\u00e1o \u0111\u00e3 ch\u1ec9nh s\u1eeda ra file Excel tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n <strong>B\u01b0\u1edbc 3<\/strong>. Thao t\u00e1c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li>Khi m\u1edf l\u1ea1i b\u00e1o c\u00e1o theo h\u01b0\u1edbng d\u1eabn tr\u00ean \u1edf <strong>B\u01b0\u1edbc 1<\/strong>, ch\u1ecdn tab <strong>B04\/BCTC<\/strong>\\ Nh\u1ea5n <strong>In<\/strong>\\Nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng Excel (X) \u1edf g\u00f3c tr\u00ean b\u00ean tr\u00e1i \u0111\u1ec3 xu\u1ea5t b\u00e1o c\u00e1o b\u00e1o c\u00e1o ra excel.\u00a0<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/4-2.png\" \/><\/p>\n<ul>\n<li>Sau khi l\u1ea5y l\u1ea1i d\u1eef li\u1ec7u t\u1eeb QLTS, n\u1ebfu ph\u00e1t sinh l\u1ec7ch s\u1ed1 li\u1ec7u t\u1ea1i m\u1ee5c <strong>III.9<\/strong> tr\u00ean <strong>B04\/BCTC<\/strong> v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb 191 \u0111\u1ebfn 196 tr\u00ean <strong>B01\/BCTC<\/strong>, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u1eadp l\u1ea1i th\u1ee7 c\u00f4ng s\u1ed1 li\u1ec7u c\u1ee7a 2 m\u1ee5c n\u00e0y theo file Excel \u0111\u00e3 xu\u1ea5t tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n c\u1ee7a KBNN nh\u01b0ng b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi L\u1ed7i: &#8220;MS 149 t\u1ea1i c\u1ed9t Nguy\u00ean gi\u00e1 kh\u00f4ng b\u1eb1ng t\u1ed5ng c\u00e1c d\u00f2ng chi ti\u1ebft&#8221;. 2. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p&#8230;<\/p>\n","protected":false},"author":95,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[957],"ht-kb-tag":[],"class_list":["post-77757","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-kbnn-tu-choi-bao-cao"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77757","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\/95"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=77757"}],"version-history":[{"count":2,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77757\/revisions"}],"predecessor-version":[{"id":77775,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77757\/revisions\/77775"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=77757"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=77757"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=77757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}