{"id":78559,"date":"2026-09-15T08:38:51","date_gmt":"2026-09-15T01:38:51","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=78559"},"modified":"2026-09-15T08:38:51","modified_gmt":"2026-09-15T01:38:51","slug":"dieu-chinh-chenh-lech-so-du-dau-ky-giua-bao-cao-b01-bctc-va-b04-bctc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/dieu-chinh-chenh-lech-so-du-dau-ky-giua-bao-cao-b01-bctc-va-b04-bctc\/","title":{"rendered":"\u0110i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 gi\u1eefa b\u00e1o c\u00e1o B01\/BCTC v\u00e0 B04\/BCTC"},"content":{"rendered":"<h3 id=\"1-tong-quan\">1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn b\u1ea1n \u0111\u1ed1i chi\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 gi\u1eefa b\u00e1o c\u00e1o B01\/BCTC v\u00e0 B04\/BCTC.<\/p>\n<p><strong>\u2013 Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R22:\u00a0<\/strong>Ph\u1ea7n m\u1ec1m ch\u01b0a \u0111\u00e1p \u1ee9ng t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 gi\u1eefa b\u00e1o c\u00e1o B01\/BCTC v\u00e0 B04\/BCTC n\u00ean k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb ph\u1ea3i t\u1ed1n r\u1ea5t nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c khi x\u1eed l\u00fd th\u1ee7 c\u00f4ng tr\u00ean file Excel.\u00a0<\/p>\n<p><strong>\u2013 K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R22:\u00a0<\/strong>Ph\u1ea7n m\u1ec1m b\u1ed5 sung ch\u1ee9c n\u0103ng\u00a0<strong>\u0110i\u1ec1u ch\u1ec9nh \u0111\u1ea7u k\u1ef3<\/strong>\u00a0khi l\u1eadp B04\/BCT t\u1ea1i m\u1ee5c III \u2013 9.1.1 Thuy\u1ebft minh chi ti\u1ebft t\u1eebng lo\u1ea1i TSC\u0110 h\u1eefu h\u00ecnh v\u00e0 9.2.1 Thuy\u1ebft minh chi ti\u1ebft t\u1eebng lo\u1ea1i TSC\u0110 v\u00f4 h\u00ecnh.<\/p>\n<h3 id=\"2-cac-buoc-thuc-hien\">2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\<\/strong><strong>L\u00e2\u0323p ba\u0301o ca\u0301o,\u00a0<\/strong>ch\u1ecdn<strong>\u00a0L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>.<\/p>\n<p><b><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-78561\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/09\/Tong-hop-43.png\" alt=\"\" width=\"1228\" height=\"623\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/09\/Tong-hop-43.png 1228w, \/ke-toan\/wp-content\/uploads\/2026\/09\/Tong-hop-43-300x152.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/09\/Tong-hop-43-1024x520.png 1024w, \/ke-toan\/wp-content\/uploads\/2026\/09\/Tong-hop-43-768x390.png 768w, \/ke-toan\/wp-content\/uploads\/2026\/09\/Tong-hop-43-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/09\/Tong-hop-43-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/09\/Tong-hop-43-100x51.png 100w\" sizes=\"auto, (max-width: 1228px) 100vw, 1228px\" \/><\/b><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Khai b\u00e1o c\u00e1c tham s\u1ed1 b\u00e1o c\u00e1o. Nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><b><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-80715\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/R22-41.png\" alt=\"\" width=\"660\" height=\"611\" \/><\/b><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Ch\u1ecdn v\u00e0o b\u00e1o c\u00e1o<strong>\u00a0B04\/BCTC.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:\u00a0<\/strong>Ch\u1ecdn m\u1ee5c<strong>\u00a0III \u2013 9.1.1.\u00a0<\/strong>Nh\u1ea5n\u00a0<strong>\u0110i\u1ec1u ch\u1ec9nh \u0111\u1ea7u k\u1ef3.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-80717\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/R22-42.png\" alt=\"\" width=\"1384\" height=\"717\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong><strong>\u00a0Ch\u1ecdn n\u1ed9i dung c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh:\u00a0<\/strong>Ch\u1ecdn m\u1ee5c\u00a0<strong>Nguy\u00ean gi\u00e1<\/strong>\u00a0ho\u1eb7c\u00a0<strong>Hao m\u00f2n l\u0169y k\u1ebf<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 5: Xem s\u1ed1 c\u1ea7n ph\u00e2n b\u1ed5:\u00a0<\/strong>Nh\u00ecn \u00f4\u00a0<strong>Ch\u00eanh l\u1ec7ch<\/strong>\u00a0\u0111\u1ec3 bi\u1ebft \u0111ang l\u1ec7ch bao nhi\u00eau gi\u1eefa\u00a0<strong>B01\/BCTC<\/strong>\u00a0v\u00e0\u00a0<strong>B04\/BCTC<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 6: Nh\u1eadp s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh theo t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n\u00a0v\u00e0o c\u1ed9t \u0110i\u1ec1u ch\u1ec9nh<\/strong><\/p>\n<ul>\n<li>Nh\u1eadp\u00a0<strong>s\u1ed1 d\u01b0\u01a1ng (+)<\/strong>\u00a0n\u1ebfu c\u1ea7n\u00a0<strong>t\u0103ng<\/strong>\u00a0s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3.<\/li>\n<li>Nh\u1eadp\u00a0<strong>s\u1ed1 \u00e2m (-)<\/strong>\u00a0n\u1ebfu c\u1ea7n\u00a0<strong>gi\u1ea3m<\/strong>\u00a0s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 7: Ki\u1ec3m tra \u0111\u00e3 ph\u00e2n b\u1ed5 \u0111\u1ee7 ch\u01b0a<\/strong><\/p>\n<ul>\n<li><strong>\u0110\u00e3 ph\u00e2n b\u1ed5<\/strong>: t\u1ed5ng s\u1ed1 b\u1ea1n \u0111\u00e3 nh\u1eadp.<\/li>\n<li><strong>C\u00f2n l\u1ec7ch<\/strong>: s\u1ed1 c\u00f2n l\u1ea1i c\u1ea7n ph\u00e2n b\u1ed5.<\/li>\n<li>Ti\u1ebfp t\u1ee5c nh\u1eadp cho \u0111\u1ebfn khi\u00a0<strong>C\u00f2n l\u1ec7ch = 0<\/strong>.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 8: L\u01b0u k\u1ebft qu\u1ea3<\/strong><\/p>\n<ul>\n<li>B\u1ea5m\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>\u00a0\u0111\u1ec3 l\u01b0u.<\/li>\n<li>N\u1ebfu kh\u00f4ng mu\u1ed1n l\u01b0u, b\u1ea5m\u00a0<strong>H\u1ee7y<\/strong>\u00a0\u0111\u1ec3 tho\u00e1t.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-80719\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/R22-43.png\" alt=\"\" width=\"988\" height=\"717\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn b\u1ea1n \u0111\u1ed1i chi\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 gi\u1eefa b\u00e1o c\u00e1o B01\/BCTC v\u00e0 B04\/BCTC. \u2013 Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R22:\u00a0Ph\u1ea7n m\u1ec1m ch\u01b0a \u0111\u00e1p \u1ee9ng t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch s\u1ed1 d\u01b0 \u0111\u1ea7u&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[969],"ht-kb-tag":[],"class_list":["post-78559","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r22"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78559","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=78559"}],"version-history":[{"count":1,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78559\/revisions"}],"predecessor-version":[{"id":78563,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78559\/revisions\/78563"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=78559"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=78559"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=78559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}