{"id":9705,"date":"2020-09-21T09:10:28","date_gmt":"2020-09-21T09:10:28","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=9705"},"modified":"2026-04-22T17:16:21","modified_gmt":"2026-04-22T10:16:21","slug":"khi-in-mau-so-01-cot-6-7-du-toan-da-su-dung-len-khong-dung-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/khi-in-mau-so-01-cot-6-7-du-toan-da-su-dung-len-khong-dung-thi-lam-the-nao\/","title":{"rendered":"Khi in m\u1eabu s\u1ed1 20a ( M\u1eabu s\u1ed1 01a ), C\u00f4\u0323t 6, 7 D\u01b0\u0323 toa\u0301n \u0111a\u0303 s\u01b0\u0309 du\u0323ng l\u00ean kh\u00f4ng \u0111u\u0301ng th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"81\" data-end=\"237\">B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn <strong data-start=\"104\" data-end=\"219\">c\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd khi c\u1ed9t (6) v\u00e0 (7) \u201cD\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng\u201d tr\u00ean M\u1eabu s\u1ed1 20a hi\u1ec3n th\u1ecb sai s\u1ed1 li\u1ec7u<\/strong> so v\u1edbi th\u1ef1c t\u1ebf. Hai c\u1ed9t n\u00e0y tr\u00ean b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c <strong data-start=\"269\" data-end=\"298\">ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p<\/strong> d\u1ef1a v\u00e0o c\u00e1c <strong data-start=\"311\" data-end=\"356\">ch\u1ee9ng t\u1eeb ph\u00e1t sinh c\u00f3 h\u1ea1ch to\u00e1n TK C\u00f3 008<\/strong>, trong \u0111\u00f3:<\/p>\n<ul data-start=\"370\" data-end=\"506\">\n<li data-start=\"370\" data-end=\"431\">\n<p data-start=\"372\" data-end=\"431\"><strong data-start=\"372\" data-end=\"383\">C\u1ed9t (6)<\/strong>: Th\u1ec3 hi\u1ec7n s\u1ed1 d\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng <strong data-start=\"416\" data-end=\"428\">trong k\u1ef3<\/strong>.<\/p>\n<\/li>\n<li data-start=\"432\" data-end=\"506\">\n<p data-start=\"434\" data-end=\"506\"><strong data-start=\"434\" data-end=\"445\">C\u1ed9t (7)<\/strong>: Th\u1ec3 hi\u1ec7n s\u1ed1 d\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng <strong data-start=\"478\" data-end=\"503\">l\u0169y k\u1ebf \u0111\u1ebfn k\u1ef3 b\u00e1o c\u00e1o<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"508\" data-end=\"583\">V\u00ec v\u1eady, n\u1ebfu s\u1ed1 li\u1ec7u t\u1ea1i hai c\u1ed9t n\u00e0y kh\u00f4ng \u0111\u00fang, nguy\u00ean nh\u00e2n th\u01b0\u1eddng l\u00e0 do:<\/p>\n<ul data-start=\"584\" data-end=\"801\">\n<li data-start=\"584\" data-end=\"653\">\n<p data-start=\"586\" data-end=\"653\">Ch\u1ee9ng t\u1eeb <strong data-start=\"595\" data-end=\"640\">r\u00fat d\u1ef1 to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong> TK C\u00f3 008.<\/p>\n<\/li>\n<li data-start=\"654\" data-end=\"715\">\n<p data-start=\"656\" data-end=\"715\">Ch\u1ee9ng t\u1eeb <strong data-start=\"665\" data-end=\"690\">b\u1ecb sinh tr\u00f9ng hai l\u1ea7n<\/strong>, l\u00e0m s\u1ed1 li\u1ec7u t\u0103ng sai.<\/p>\n<\/li>\n<li data-start=\"716\" data-end=\"801\">\n<p data-start=\"718\" data-end=\"801\">Ho\u1eb7c <strong data-start=\"723\" data-end=\"798\">h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi TK C\u00f3 008 kh\u00f4ng \u0111\u00fang m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch (MLNS)<\/strong><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"803\" data-end=\"972\">B\u00e0i vi\u1ebft s\u1ebd gi\u00fap k\u1ebf to\u00e1n nh\u1eadn di\u1ec7n t\u1eebng nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch kh\u1eafc ph\u1ee5c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u tr\u00ean M\u1eabu s\u1ed1 20a ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng d\u1ef1 to\u00e1n.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Anh ch\u1ecb ki\u1ec3m tra v\u00e0 th\u1ef1c hi\u1ec7n theo 3 nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>Nguy\u00ean nh\u00e2n 1: Do l\u1ea5y ch\u1ee9ng t\u1eeb ghi t\u0103ng TSC\u0110 t\u1eeb ph\u1ea7n m\u1ec1m MISA iHOS T\u00e0i s\u1ea3n \u0111\u1ed1i chi\u1ebfu b\u1ecb l\u00ean 2 l\u1ea7n nghi\u1ec7p v\u1ee5 mua t\u00e0i s\u1ea3n.<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi \u0111\u1ed3ng b\u1ed9 ch\u1ee9ng t\u1eeb ghi t\u0103ng TSC\u0110 (mua t\u1eeb ngu\u1ed3n Ng\u00e2n s\u00e1ch) t\u1eeb ph\u1ea7n m\u1ec1m <strong data-start=\"1685\" data-end=\"1698\">MISA iHOS T\u00e0i s\u1ea3n ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh TK C\u00f3 008. <\/strong>N\u1ebfu \u0111\u01a1n v\u1ecb c\u0169ng \u0111\u00e3 c\u00f3 b\u00fat to\u00e1n <strong data-start=\"1685\" data-end=\"1698\">chuy\u1ec3n kho\u1ea3n kho b\u1ea1c mua TSC\u0110 <\/strong>r\u1ed3i th\u00ec s\u1ebd b\u1ecb<strong data-start=\"1685\" data-end=\"1698\"> ghi nh\u1eadn<\/strong>\u00a0<strong data-start=\"1725\" data-end=\"1758\">hai l\u1ea7n s\u1ed1 d\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng<\/strong>.<\/p>\n<p><strong><span style=\"font-size: 14pt;\">Gi\u1ea3i ph\u00e1p<\/span><\/strong><\/p>\n<p>Anh\/ch\u1ecb b\u1ecf ghi 1 trong 2 ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n kho b\u1ea1c ho\u1eb7c ch\u1ee9ng t\u1eeb ghi t\u0103ng TSC\u0110 theo h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/mau-so-01-vd7-lay-chung-tu-ghi-tang-tscd-tu-qlts-vn-sang-mimosa-lam-sai-mau-so-01\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>Nguy\u00ean nh\u00e2n 2: Do h\u1ea1ch to\u00e1n sai MLNS (ngu\u1ed3n, kho\u1ea3n, ti\u1ec3u m\u1ee5c), sai s\u1ed1 ti\u1ec1n thi\u1ebfu ho\u1eb7c th\u1eeba ch\u1ee9ng t\u1eeb<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>S\u1ed1 li\u1ec7u D\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng b\u1ecb l\u1ec7ch do <strong data-start=\"2088\" data-end=\"2105\">nh\u1eadp sai MLNS<\/strong> (m\u00e3 ngu\u1ed3n, kho\u1ea3n, ti\u1ec3u m\u1ee5c) ho\u1eb7c <strong data-start=\"2139\" data-end=\"2158\">ghi sai s\u1ed1 ti\u1ec1n<\/strong> tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n.<\/p>\n<p><strong><span style=\"font-size: 14pt;\">Gi\u1ea3i ph\u00e1p<\/span><\/strong><\/p>\n<p><span style=\"font-size: 12pt;\">Anh\/ch\u1ecb ki\u1ec3m tra <strong>s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng theo t\u1eebng ti\u1ec3u m\u1ee5c<\/strong> \u1edf b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu 20C ( M\u1eabu s\u1ed1 02a-SDKP\/\u0110VDT: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc) theo h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/mau-so-02-vd3-cot-so-thuc-chi-phat-sinh-trong-ky-len-khong-dung-so-lieu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/p>\n<p><strong>L\u01b0u \u00fd :<\/strong> Khi in b\u00e1o c\u00e1o theo th\u00e1ng 1, qu\u00fd 1 ho\u1eb7c c\u1ea3 n\u0103m 2025 th\u00ec c\u1ed9t 6 b\u1eb1ng c\u1ed9t 7. Ngo\u00e0i th\u1eddi gian n\u00e0y ra th\u00ec 2 c\u1ed9t 6 v\u00e0 c\u1ed9t 7 s\u1ebd kh\u00e1c nhau, kh\u00f4ng b\u1eb1ng nhau.<\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":7,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[133],"ht-kb-tag":[716,796],"class_list":["post-9705","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-mau-so-01-sdkp-dvdt-bang-doi-chieu-du-toan-kinh-phi-ngan-sach-tai-kho-bac","ht_kb_tag-cot-6-mau-doi-chieu","ht_kb_tag-mau-so-01a-sdkp-dvdt"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9705","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=9705"}],"version-history":[{"count":10,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9705\/revisions"}],"predecessor-version":[{"id":76747,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9705\/revisions\/76747"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=9705"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=9705"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=9705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}