{"id":9440,"date":"2020-09-21T01:36:46","date_gmt":"2020-09-21T01:36:46","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&p=9440"},"modified":"2025-12-15T14:15:15","modified_gmt":"2025-12-15T07:15:15","slug":"khi-doi-chieu-so-du-cuoi-quy-truoc-khong-bang-dau-quy-sau-o-bao-cao-b01-bcqt-thi-phai-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/khi-doi-chieu-so-du-cuoi-quy-truoc-khong-bang-dau-quy-sau-o-bao-cao-b01-bcqt-thi-phai-lam-the-nao\/","title":{"rendered":"M\u00e3 s\u1ed1 215 c\u1ee7a qu\u00fd tr\u01b0\u1edbc kh\u00f4ng b\u1eb1ng m\u00e3 s\u1ed1 197 qu\u00fd n\u00e0y tr\u00ean b\u00e1o c\u00e1o B01\/BCQT th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/b><\/span><\/h3>\n

B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd khi xem b\u00e1o c\u00e1o B01\/BCQT th\u1ea5y ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 215 (S\u1ed1 kinh ph\u00ed \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang n\u0103m sau s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n)<\/strong> c\u1ee7a qu\u00fd tr\u01b0\u1edbc<\/strong> kh\u00f4ng b\u1eb1ng\u00a0M\u00e3 s\u1ed1 197(S\u1ed1 d\u01b0 kinh ph\u00ed ch\u01b0a s\u1eed d\u1ee5ng n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang)<\/strong> c\u1ee7a qu\u00fd n\u00e0y<\/strong> gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n

V\u00ed d\u1ee5 \u0111\u01a1n v\u1ecb \u0111ang \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u Qu\u00fd I v\u00e0 Qu\u00fd II n\u0103m 2025<\/p>\n

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2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n

Nguy\u00ean nh\u00e2n 1: <\/b>Do cu\u00f4\u0301i ky\u0300 tr\u01b0\u01a1\u0301c \u0111\u01a1n vi\u0323 ch\u01b0a<\/b> th\u01b0\u0323c hi\u00ea\u0323n xa\u0301c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 ho\u1ea1t \u0111\u1ed9ng<\/b><\/h4>\n

Gia\u0309i pha\u0301p:<\/b><\/p>\n

Tr\u01b0\u1edbc khi k\u1ebft chuy\u1ec3n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c TK doanh thu nh\u01b0 515, 531, 711, c\u00e1c t\u00e0i TK chi ph\u00ed nh\u01b0 642, 632..,TK k\u1ebft chuy\u1ec3n nh\u01b0 911, 421 ph\u1ea3i theo d\u00f5i chi ti\u1ebft theo ngu\u1ed3n v\u00e0 lo\u1ea1i kho\u1ea3n. Anh\/ch\u1ecb c\u00f3 th\u1ec3 ki\u1ec3m tra v\u00e0 t\u00edch theo d\u00f5i chi ti\u1ebft theo ngu\u1ed3n v\u00e0 lo\u1ea1i kho\u1ea3n r\u1ed3i k\u1ebft chuy\u1ec3n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 Danh m\u1ee5c\\ T\u00e0i kho\u1ea3n\\ H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/strong><\/p>\n

B\u01b0\u1edbc 2:<\/strong> T\u00edch \u0111\u00fap v\u00e0o t\u00e0i kho\u1ea3n c\u1ea7n ki\u1ec3m tra, ki\u1ec3m tra xem \u0111\u00e3 t\u00edch chi ti\u1ebft theo ngu\u1ed3n v\u00e0 lo\u1ea1i kho\u1ea3n ch\u01b0a, <\/strong>n\u1ebfu ch\u01b0a th\u00ec\u00a0ph\u1ea3i t\u00edch chi ti\u1ebft theo ngu\u1ed3n, lo\u1ea1i kho\u1ea3n. <\/strong>Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n

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B\u01b0\u1edbc 3:<\/strong> Anh\/ch\u1ecb\u00a0th\u01b0\u0323c hi\u00ea\u0323n k\u00ea\u0301t chuy\u00ea\u0309n xa\u0301c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 c\u00e1c qu\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.
\nL\u01b0u \u00fd<\/b>: Th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo Qu\u00fd<\/b> , theo th\u1ee9 t\u1ef1 t\u0103ng d\u1ea7n, \u0111\u1ec3 Ng\u00e0y CT<\/strong>, Ng\u00e0y HT<\/strong> tr\u00ean ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0 l\u00e0 ng\u00e0y cu\u1ed1i qu\u00fd<\/b>.<\/i><\/p>\n

Nguy\u00ean nh\u00e2n 2: <\/b>Do TK 154 <\/b>cu\u00f4\u0301i ky\u0300 tr\u01b0\u01a1\u0301c v\u00e2\u0303n co\u0300n d\u01b0
\n<\/b><\/h4>\n

Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n