{"id":9325,"date":"2020-09-19T02:55:00","date_gmt":"2020-09-19T02:55:00","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&p=9325"},"modified":"2026-01-29T08:16:44","modified_gmt":"2026-01-29T01:16:44","slug":"khiin_phubieu_f01_solieu_cot6_lensai_solieu","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/khiin_phubieu_f01_solieu_cot6_lensai_solieu\/","title":{"rendered":"Khi in b\u00e1o c\u00e1o F01-01\/BCQT s\u1ed1 li\u1ec7u c\u1ed9t 6 – Ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 l\u00ean sai s\u00f4\u0301 li\u1ec7u?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft cung c\u1ea5p nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra tr\u01b0\u1eddng h\u1ee3p in F01-01\/BCQT (B\u00e1o c\u00e1o chi ti\u1ebft theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch)<\/strong> s\u1ed1 li\u1ec7u c\u1ed9t 6 – Ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p<\/strong> v\u1ee5 l\u00ean sai s\u00f4\u0301 li\u1ec7u nh\u01b0 tr\u1ed1ng c\u1ed9t m\u1ee5c\/ti\u1ec3u m\u1ee5c, s\u1ed1 li\u1ec7u l\u00ean kh\u00f4ng \u0111\u1ee7…,<\/strong> gi\u00fap k\u1ebf to\u00e1n h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh nh\u1eadp li\u1ec7u, \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n.<\/p>\n
Bi\u1ec3u hi\u1ec7n:<\/strong> Khi in Ph\u1ee5 bi\u1ec3u F01-01\/BCQT: B\u00e1o c\u00e1o chi ti\u1ebft chi theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch, <\/strong>s\u1ed1 li\u1ec7u\u00a0c\u1ed9t 6 – Ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/strong> l\u00ean sai s\u00f4\u0301 li\u1ec7u<\/p>\n

$\"\"$ <\/h3>\n
2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
Nguy\u00ean nh\u00e2n 1: H\u1ea1ch to\u00e1n c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan thi\u1ebfu ti\u1ec3u m\u1ee5c<\/b><\/h4>\n
Nguy\u00ean nh\u00e2n:<\/strong> Do tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n li\u00ean quan t\u1edbi c\u00e1c TK 154, 615, 641, 642, 811, 812, 821<\/strong> ch\u1ecdn nh\u1ea7m ngu\u1ed3n, thi\u1ebfu ngu\u1ed3n ho\u1eb7c thi\u1ebfu Ti\u1ec3u m\u1ee5c. C\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a ch\u1ecdn ti\u1ec3u m\u1ee5c s\u1ebd hi\u1ec3n th\u1ecb v\u00e0o d\u00f2ng tr\u1ed1ng ti\u1ec3u m\u1ee5, n\u1ed9i dung chi tr\u00ean b\u00e1o c\u00e1o.<\/p>\n
Gi\u1ea3i ph\u00e1p: <\/b>B\u1ea1n l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/b><\/a><\/p>\n
L\u01b0u \u00fd:<\/strong> Ph\u1ea7n thu\u1ebf GTGT s\u1ebd kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c TK 154, 615, 641, 642, 811, 812, 821 <\/strong>m\u00e0 h\u1ea1ch to\u00e1n N\u1ee3 TK 531\/C\u00f3 TK 33311<\/strong> theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>, n\u00ean b\u00fat to\u00e1n n\u00e0y kh\u00f4ng l\u00ean ph\u1ee5 bi\u1ec3u F01-01\/BCQT m\u00e0 s\u1ebd gi\u1ea3m s\u1ed1 thu \u0111\u01b0\u1ee3c trong n\u0103m (m\u00e3 s\u1ed1 204 ho\u1eb7c 205) tr\u00ean b\u00e1o c\u00e1o B01\/BCQT.<\/p>\n
Nguy\u00ean nh\u00e2n 2: M\u00e3 ngu\u1ed3n kh\u00f4ng kh\u1edbp v\u1edbi thi\u1ebft l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h4>\n
Nguy\u00ean nh\u00e2n: <\/strong>M\u00e3 ngu\u1ed3n \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp trong Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u00e3 ngu\u1ed3n 7 nh\u01b0ng m\u00e3 ngu\u1ed3n h\u1ea1ch to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 nh\u1ea7m th\u00e0nh m\u00e3 ngu\u1ed3n 6 ho\u1eb7c m\u00e3 4 t\u1eeb d\u1eef li\u1ec7u c\u0169.<\/p>\n
Gi\u1ea3i ph\u00e1p: <\/b>B\u1ea1n th\u1ef1c hi\u1ec7n theo theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/strong><\/p>\n
3. L\u01b0u \u00fd<\/h3>\n
1. S\u1ed1 li\u1ec7u c\u1ed9t 6<\/strong> – Ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 tr\u00ean b\u00e1o c\u00e1o Ph\u1ee5 bi\u1ec3u F01-01\/BCQT<\/strong>: B\u00e1o c\u00e1o chi ti\u1ebft chi theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch th\u01b0\u1eddng b\u1eb1ng ch\u1ec9 ti\u00eau 209<\/strong> (b\u1eb1ng m\u00e3 s\u1ed1 210 + 211) tr\u00ean b\u00e1o c\u00e1o B01\/BCQT. N\u1ebfu anh\/ch\u1ecb th\u1ea5y kh\u00f4ng b\u1eb1ng nhau th\u00ec ki\u1ec3m tra nh\u01b0 sau:<\/strong><\/p>\n
\n
Ki\u1ec3m tra tham s\u1ed1 2 b\u00e1o c\u00e1o \u0111\u00e3 gi\u1ed1ng nhau ch\u01b0a: Ki\u1ec3m tra k\u1ef3 xem b\u00e1o c\u00e1o, tham s\u1ed1 ngu\u1ed3n, ch\u01b0\u01a1ng, kho\u1ea3n, \u00f4 t\u00edch bao g\u1ed3m s\u1ed1 li\u1ec7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/li>\n
N\u1ebfu tham s\u1ed1 \u0111\u00e3 gi\u1ed1ng nhau nh\u01b0ng 2 b\u00e1o c\u00e1o v\u1eabn ch\u01b0a b\u1eb1ng nhau, anh\/ch\u1ecb v\u00e0o thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a> \u0111\u1ec3 ki\u1ec3m tra c\u00f4ng th\u1ee9c 2 ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng \u1edf 2 b\u00e1o c\u00e1o \u0111\u00e3 thi\u1ebft l\u1eadp gi\u1ed1ng nhau ch\u01b0a, n\u1ebfu ch\u01b0a th\u00ec ki\u1ec3m tra s\u1eeda l\u1ea1i cho \u0111\u00fang r\u1ed3i in l\u1ea1i b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m tra.<\/li>\n
N\u1ebfu s\u1ed1 F01 \u0111\u00e3 \u0111\u00fang, m\u00e3 s\u1ed1 209 tr\u00ean B01\/BCQT sai th\u00ec anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n
2. Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/strong> theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>, do c\u00f4ng th\u1ee9c t\u1ea1i c\u1ed9t 6<\/strong> \u0111ang l\u1ea5y c\u1ea3 N\u1ee3 TK 642<\/strong> v\u00e0 ph\u00e1t sinh \u0111\u1ed1i \u1ee9ng N\u1ee3 TK 421\/C\u00f3 TK 431<\/strong> (\u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m s\u1ed1 tr\u00edch qu\u1ef9), n\u00ean s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o b\u1ecb ghi nh\u1eadn g\u1ea5p \u0111\u00f4i<\/strong>.<\/p>\n
=> \u0110\u1ec3 b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh \u0111\u00fang s\u1ed1 li\u1ec7u<\/strong>, anh\/ch\u1ecb v\u00e0o Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/a> v\u00e0 x\u00f3a d\u00f2ng c\u00f4ng th\u1ee9c N\u1ee3 TK 421\/C\u00f3 TK 431<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft cung c\u1ea5p nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra tr\u01b0\u1eddng h\u1ee3p in F01-01\/BCQT (B\u00e1o c\u00e1o chi ti\u1ebft theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch) s\u1ed1 li\u1ec7u c\u1ed9t 6 – Ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 l\u00ean sai s\u00f4\u0301 li\u1ec7u nh\u01b0 tr\u1ed1ng c\u1ed9t m\u1ee5c\/ti\u1ec3u m\u1ee5c, s\u1ed1…<\/p>\n","protected":false},"author":9,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[124],"ht-kb-tag":[],"class_list":["post-9325","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-phu-bieu-f01-01-bcqt-bao-cao-chi-tiet-chi-tu-nguon-nsnn-va-nguon-phi-duoc-khau-tru-de-lai"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9325","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\/9"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=9325"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9325\/revisions"}],"predecessor-version":[{"id":72599,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9325\/revisions\/72599"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=9325"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=9325"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=9325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}