{"id":9616,"date":"2020-09-21T04:15:04","date_gmt":"2020-09-21T04:15:04","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=9616"},"modified":"2026-01-26T15:33:26","modified_gmt":"2026-01-26T08:33:26","slug":"lam-the-nao-khi-tong-so-du-no-va-co-dau-ky-tren-bang-can-doi-phat-sinh-khong-bang-nhau","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-khi-tong-so-du-no-va-co-dau-ky-tren-bang-can-doi-phat-sinh-khong-bang-nhau\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi S\u1ed1 d\u01b0 n\u1ee3 v\u00e0 c\u00f3 \u0111\u1ea7u n\u0103m (\u0111\u1ea7u k\u1ef3) tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh (S05-H) kh\u00f4ng b\u1eb1ng nhau?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd khi xem <strong>S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh\u00a0<\/strong>g\u1eb7p c\u00e1c t\u00ecnh hu\u1ed1ng nh\u01b0 :<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>T\u1ed5ng <strong>s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/strong> (\u0111\u1ea7u k\u1ef3) b\u00ean c\u1ed9t <strong>N\u1ee3 kh\u00f4ng b\u1eb1ng<\/strong> b\u00ean c\u1ed9t <strong>C\u00f3<\/strong><\/li>\n<li>S\u1ed1<strong> d\u01b0<\/strong> <strong>\u0111\u1ea7u n\u0103m <\/strong>(\u0111\u1ea7u k\u1ef3) tr\u00ean b\u00e1o c\u00e1o S05-H<strong> kh\u00f4ng hi\u1ec3n th\u1ecb<\/strong> ho\u1eb7c <strong>b\u1ecb \u00e2m, d\u01b0\u01a1ng m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n, <\/strong><strong>hi\u1ec3n th\u1ecb sai <\/strong>so v\u1edbi s\u1ed1 d\u01b0 \u0111\u00e3 nh\u1eadp trong <strong>S\u1ed1 d\u01b0 ban \u0111\u1ea7u.<\/strong><\/li>\n<li>T\u00e0i kho\u1ea3n \u0111\u00e3 nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 nh\u01b0ng xem b\u00e1o c\u00e1o S05-H kh\u00f4ng hi\u1ec3n th\u1ecb t\u00e0i kho\u1ea3n n\u00e0y d\u00f9 \u0111\u00e3 <strong>b\u1ecf t\u00edch<\/strong> <span class=\"ms-checkbox--text\" title=\"\" data-v-40de0609=\"\">Hi\u1ec3n th\u1ecb t\u00e0i kho\u1ea3n theo TT 24\/2024\/TT-BTC.<\/span><\/li>\n<li>S\u1ed1 <strong>d\u01b0 \u0111\u1ea7u n\u0103m<\/strong> b\u00ean <strong>N\u1ee3<\/strong> ho\u1eb7c b\u00ean <strong>C\u00f3<\/strong> c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u00e0i kho\u1ea3n (v\u00ed d\u1ee5: TK 111, 112, 211, 214, 353, 3388, 421\u2026) <strong>kh\u00f4ng kh\u1edbp<\/strong> v\u1edbi s\u1ed1 <strong>d\u01b0 cu\u1ed1i n\u0103m tr\u01b0\u1edbc<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34476\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/09\/282.png\" alt=\"\" width=\"862\" height=\"169\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/09\/282.png 862w, \/ke-toan\/wp-content\/uploads\/2020\/09\/282-300x59.png 300w, \/ke-toan\/wp-content\/uploads\/2020\/09\/282-768x151.png 768w, \/ke-toan\/wp-content\/uploads\/2020\/09\/282-50x10.png 50w, \/ke-toan\/wp-content\/uploads\/2020\/09\/282-60x12.png 60w, \/ke-toan\/wp-content\/uploads\/2020\/09\/282-100x20.png 100w\" sizes=\"auto, (max-width: 862px) 100vw, 862px\" \/><\/p>\n<p>Nguy\u00ean nh\u00e2n th\u01b0\u1eddng g\u1eb7p l\u00e0:\u00a0<\/p>\n<p><strong>Nguy\u00ean nh\u00e2n 1: Do ch\u1ecdn sai tham s\u1ed1 b\u00e1o c\u00e1o l\u00e0 T\u1ea5t c\u1ea3 thay v\u00ec T\u1ed5ng h\u1ee3p<\/strong><\/p>\n<p><strong>Nguy\u00ean nh\u00e2n 2: Do nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u ch\u01b0a \u0111\u00fang\u00a0<\/strong><\/p>\n<h3>2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<h4><strong>Nguy\u00ean nh\u00e2n 1:<\/strong> Do ch\u1ecdn tham s\u1ed1 khi xem b\u00e1o c\u00e1o kh\u00f4ng \u0111\u00fang<\/h4>\n<p><b><span style=\"font-size: 12pt;\">Gi\u1ea3i ph\u00e1p 1: <\/span><\/b>Ch\u1ecdn tham s\u1ed1 <b>T\u1ed5ng h\u1ee3p<\/b> cho <b>Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n<\/b><\/p>\n<p>Do nhi\u1ec1u t\u00e0i kho\u1ea3n c\u00f3 <strong data-start=\"22\" data-end=\"80\">s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadp chi ti\u1ebft theo ngu\u1ed3n\/kho\u1ea3n<\/strong>, n\u00ean khi ch\u1ecdn tham s\u1ed1 <strong data-start=\"103\" data-end=\"113\">T\u1ea5t c\u1ea3<\/strong> ho\u1eb7c <strong data-start=\"119\" data-end=\"142\">Chi ti\u1ebft theo ngu\u1ed3n<\/strong>, b\u00e1o c\u00e1o s\u1ebd <strong data-start=\"155\" data-end=\"186\">kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/strong>. Anh\/ch\u1ecb <strong data-start=\"215\" data-end=\"240\">ch\u1ecdn tham s\u1ed1 T\u1ed5ng h\u1ee3p<\/strong> \u0111\u1ec3 xem b\u00e1o c\u00e1o v\u1edbi <strong data-start=\"260\" data-end=\"296\">s\u1ed1 li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-47899 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-29_8-37-08.png\" alt=\"\" width=\"650\" height=\"556\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-29_8-37-08.png 650w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-29_8-37-08-300x257.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-29_8-37-08-50x43.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-29_8-37-08-60x51.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-29_8-37-08-100x86.png 100w\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>Anh\/ch\u1ecb ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o n\u1ebfu ch\u01b0a \u0111\u00fang anh\/ch\u1ecb ti\u1ebfp t\u1ee5c ki\u1ec3m tra theo Nguy\u00ean nh\u00e2n 2 b\u00ean d\u01b0\u1edbi.<\/p>\n<h4><span style=\"font-size: 12pt;\">Nguy\u00ean nh\u00e2n 2: D<\/span>o s\u1ed1 d\u01b0 \u1edf nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 kh\u00f4ng c\u00e2n<\/h4>\n<p><strong>Gi\u1ea3i ph\u00e1p 2:<\/strong><\/p>\n<p data-start=\"575\" data-end=\"768\">Anh\/ch\u1ecb \u0111\u1ed1i chi\u1ebfu <strong data-start=\"610\" data-end=\"628\">s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m<\/strong> tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H) n\u0103m tr\u01b0\u1edbc v\u1edbi <strong data-start=\"682\" data-end=\"699\">s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/strong> tr\u00ean b\u00e1o c\u00e1o S05-H n\u0103m nay \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n \u0111ang b\u1ecb ch\u00eanh l\u1ec7ch.<\/p>\n<h3 data-start=\"770\" data-end=\"959\">3. L\u01b0u \u00fd<\/h3>\n<p data-start=\"770\" data-end=\"959\">T\u1eeb n\u0103m <strong data-start=\"786\" data-end=\"794\">2025<\/strong>, b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng <strong data-start=\"819\" data-end=\"846\">Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong>, do \u0111\u00f3 s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m 2025 c\u00f3 th\u1ec3 <strong data-start=\"880\" data-end=\"912\">kh\u00e1c v\u1edbi s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m 2024<\/strong>. Anh\/ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-khi-so-du-tai-khoan-nam-2024-chuyen-sang-nam-2025-khong-dung-so-lieu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p data-start=\"770\" data-end=\"959\"><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n s\u1eeda s\u1ed1 d\u01b0, anh ch\u1ecb c\u1ea7n Sao l\u01b0u l\u1ea1i 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\">T\u1ea1i \u0111\u00e2y<\/a><\/p>\n<ul>\n<li>N\u1ebfu sai \u00edt t\u00e0i kho\u1ea3n nh\u01b0 TK 111, TK 112&#8230; th\u00ec th\u1ef1c hi\u1ec7n nh\u1eadp tay l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-nhap-hoac-sua-so-du-dau-nam\/#2-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>N\u1ebfu s\u1ed1 d\u01b0 thay \u0111\u1ed5i \u1edf nhi\u1ec1u t\u00e0i kho\u1ea3n, anh ch\u1ecb c\u00f3 th\u1ec3 C\u1eadp nh\u1eadp l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lay-so-du-dau-nam\/#2-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd khi xem S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh\u00a0g\u1eb7p c\u00e1c t\u00ecnh hu\u1ed1ng nh\u01b0 : T\u1ed5ng s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m (\u0111\u1ea7u k\u1ef3) b\u00ean c\u1ed9t N\u1ee3 kh\u00f4ng b\u1eb1ng b\u00ean c\u1ed9t C\u00f3 S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m (\u0111\u1ea7u k\u1ef3)&#8230;<\/p>\n","protected":false},"author":9,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[135],"ht-kb-tag":[],"class_list":["post-9616","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-s05-h-bang-can-doi-phat-sinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9616","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=9616"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9616\/revisions"}],"predecessor-version":[{"id":72341,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9616\/revisions\/72341"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=9616"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=9616"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=9616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}