{"id":9607,"date":"2020-09-21T03:41:50","date_gmt":"2020-09-21T03:41:50","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=9607"},"modified":"2026-03-05T10:58:35","modified_gmt":"2026-03-05T03:58:35","slug":"chi-tieu-thuoc-cac-khoan-chi-tren-bao-cao-lctt-truc-tiep-hien-thi-so-tien-am-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/chi-tieu-thuoc-cac-khoan-chi-tren-bao-cao-lctt-truc-tiep-hien-thi-so-tien-am-thi-lam-the-nao\/","title":{"rendered":"C\u00e1c ch\u1ec9 ti\u00eau chi ti\u1ec1n tr\u00ean b\u00e1o c\u00e1o LCTT B03\/BCTC hi\u00ea\u0309n thi\u0323 s\u00f4\u0301 ti\u00ea\u0300n \u00e2m th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3><span style=\"font-size: 14pt;\"><b>1. T\u1ed5ng quan<\/b><\/span><\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd khi th\u1ea5y c\u00e1c ch\u1ec9 ti\u00eau chi ti\u1ec1n nh\u01b0 C\u00e1c kho\u1ea3n chi b\u1eb1ng ti\u1ec1n (m\u00e3 s\u1ed1 620), Ti\u1ec1n chi l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 chi kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng(m\u00e3 s\u1ed1 621),Ti\u1ec1n chi tr\u1ea3 cho b\u00ean cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5(m\u00e3 s\u1ed1 622), Ti\u1ec1n chi tr\u1ea3 l\u00e3i vay (m\u00e3 s\u1ed1 623), Ti\u1ec1n \u0111\u00e3 n\u1ed9p nh\u00e0 n\u01b0\u1edbc(m\u00e3 s\u1ed1 624), Ti\u1ec1n chi kh\u00e1c (m\u00e3 s\u1ed1 625),\u00a0 v\u00e0 c\u00e1c m\u00e3 s\u1ed1\u00a0 645, 646, 663, 664 hi\u1ec3n th\u1ecb s\u1ed1 ti\u1ec1n \u00e2m.<\/p>\n<p>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34337 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/09\/31.jpg\" alt=\"\" width=\"839\" height=\"574\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/09\/31.jpg 839w, \/ke-toan\/wp-content\/uploads\/2020\/09\/31-300x205.jpg 300w, \/ke-toan\/wp-content\/uploads\/2020\/09\/31-768x525.jpg 768w, \/ke-toan\/wp-content\/uploads\/2020\/09\/31-50x34.jpg 50w, \/ke-toan\/wp-content\/uploads\/2020\/09\/31-60x41.jpg 60w, \/ke-toan\/wp-content\/uploads\/2020\/09\/31-100x68.jpg 100w\" sizes=\"auto, (max-width: 839px) 100vw, 839px\" \/><\/p>\n<h3><span style=\"font-size: 14pt;\"><b>2. C\u00e1ch x\u1eed l\u00fd<\/b><\/span><\/h3>\n<p>\nC\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 C\u00e1c kho\u1ea3n chi b\u1eb1ng ti\u1ec1n (m\u00e3 s\u1ed1 620),\u00a0Ti\u1ec1n chi l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 chi kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng(m\u00e3 s\u1ed1 621),Ti\u1ec1n chi tr\u1ea3 cho b\u00ean cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5(m\u00e3 s\u1ed1 622), Ti\u1ec1n chi tr\u1ea3 l\u00e3i vay (m\u00e3 s\u1ed1 623), Ti\u1ec1n \u0111\u00e3 n\u1ed9p nh\u00e0 n\u01b0\u1edbc(m\u00e3 s\u1ed1 624), Ti\u1ec1n chi kh\u00e1c (m\u00e3 s\u1ed1 625),\u00a0 v\u00e0 c\u00e1c m\u00e3 s\u1ed1\u00a0 645, 646, 663, 664 hi\u00ea\u0309n thi\u0323 s\u00f4\u0301 ti\u00ea\u0300n \u00e2m \u0111\u00ea\u0309 pha\u0309n a\u0301nh nghi\u00ea\u0323p vu\u0323 chi ti\u00ea\u0300n la\u0300m gia\u0309m ti\u00ea\u0300n cu\u0309a \u0111\u01a1n vi\u0323.<\/p>\n<p>=&gt; Nh\u01b0 v\u1eady c\u00e1c ch\u1ec9 ti\u00eau chi tr\u00ean <strong>b\u00e1o c\u00e1o B03\/BCTC<\/strong> th\u1ec3 hi\u1ec7n s\u1ed1 \u00e2m l\u00e0 <strong>\u0110\u00daNG<\/strong><\/p>\n<h3>3. L\u01b0u \u00fd<\/h3>\n<p>C\u00e1c ch\u1ec9 ti\u00eau tr\u00ean B04\/BCTC thuy\u1ebft minh chi ti\u1ebft cho c\u00e1c m\u1ee5c chi tr\u00ean B03\/BCTC c\u0169ng hi\u1ec3n th\u1ecb s\u1ed1 \u00e2m (s\u1ed1 ti\u1ec1n trong d\u1ea5u ngo\u1eb7c \u0111\u01a1n) \u1edf c\u00e1c ch\u1ec9 ti\u00eau <strong>V.8. Thuy\u1ebft minh chi ti\u1ebft ti\u1ec1n chi kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh <\/strong>v\u00e0<strong> V.13. Thuy\u1ebft minh chi ti\u1ebft ti\u1ec1n chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, mua s\u1eafm TSC\u0110 <\/strong>-&gt; Th\u1ec3 hi\u1ec7n s\u1ed1 li\u1ec7u \u00e2m tr\u00ean c\u00e1c m\u1ee5c n\u00e0y l\u00e0 <strong>\u0110\u00daNG.<\/strong><\/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 c\u00e1ch x\u1eed l\u00fd khi th\u1ea5y c\u00e1c ch\u1ec9 ti\u00eau chi ti\u1ec1n nh\u01b0 C\u00e1c kho\u1ea3n chi b\u1eb1ng ti\u1ec1n (m\u00e3 s\u1ed1 620), Ti\u1ec1n chi l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 chi kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng(m\u00e3 s\u1ed1 621),Ti\u1ec1n chi tr\u1ea3 cho b\u00ean cung c\u1ea5p h\u00e0ng h\u00f3a,&#8230;<\/p>\n","protected":false},"author":7,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[131],"ht-kb-tag":[],"class_list":["post-9607","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b03-bctc-bao-cao-luu-chuyen-tien-te"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9607","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\/7"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=9607"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9607\/revisions"}],"predecessor-version":[{"id":73775,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9607\/revisions\/73775"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=9607"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=9607"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=9607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}