{"id":17867,"date":"2021-01-28T11:10:36","date_gmt":"2021-01-28T04:10:36","guid":{"rendered":"http:\/\/helpsme2021.misa.vn\/?post_type=ht_kb&p=17867"},"modified":"2025-11-06T17:00:19","modified_gmt":"2025-11-06T10:00:19","slug":"toi-xem-chi-tieu-lnst-chua-phan-phoi-ky-nay-tren-bang-can-doi-ke-toan-khong-bang-voi-chi-tieu-loi-nhuan-sau-thue-thu-nhap-doanh-nghiep-tren-bao-cao-ket-qua-kinh-doanh-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/toi-xem-chi-tieu-lnst-chua-phan-phoi-ky-nay-tren-bang-can-doi-ke-toan-khong-bang-voi-chi-tieu-loi-nhuan-sau-thue-thu-nhap-doanh-nghiep-tren-bao-cao-ket-qua-kinh-doanh-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i xem ch\u1ec9 ti\u00eau LNST ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00f4ng b\u1eb1ng v\u1edbi ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"
\n
<\/span><\/p>\n

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

<\/div>

\n

M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y<\/strong>\u201d<\/em>\u00a0tr\u00ean\u00a0B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong>\u00a0kh\u00f4ng kh\u1edbp v\u1edbi ch\u1ec9 ti\u00eau\u00a0\u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>\u201d<\/em>\u00a0tr\u00ean\u00a0B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong>.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u00eat<\/strong>: Gi\u00fap ng\u01b0\u1eddi d\u00f9ng hi\u1ec3u r\u00f5 nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch gi\u1eefa hai ch\u1ec9 ti\u00eau, th\u01b0\u1eddng do c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n ph\u00e1t sinh tr\u00ean t\u00e0i kho\u1ea3n 4212, v\u00e0 c\u00e1ch \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> C\u00e1c \u0111\u01a1n v\u1ecb l\u1eadp BCTC tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<\/div><\/div>\n

<\/span><\/p>\n

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

<\/div>

\n

2.1. Nguy\u00ean nh\u00e2n<\/strong><\/span><\/h4>\n
    \n
  • S\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ch\u1ec9 l\u1ea5y s\u1ed1 l\u1ee3i nhu\u1eadn trong k\u1ef3<\/strong> khi xem b\u00e1o c\u00e1o<\/li>\n
  • S\u1ed1 li\u1ec7u \u1edf ch\u1ec9 ti\u00eau LNST ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n s\u1ebd d\u1ef1a theo s\u1ed1 d\u01b0<\/strong> c\u1ee7a t\u00e0i 4212 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/li>\n<\/ul>\n

    => N\u1ebfu trong k\u1ef3 b\u1ea1n c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 nh\u01b0 k\u1ebft chuy\u1ec3n l\u00e3i, l\u1ed7 t\u1eeb n\u0103m tr\u01b0\u1edbc hay nghi\u1ec7p v\u1ee5 tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i,…\u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n 421 th\u00ec s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 4212 s\u1ebd kh\u00f4ng b\u1eb1ng ph\u00e1t sinh trong k\u1ef3 ( c\u00f3 th\u1ec3 ki\u1ec3m tra b\u1eb1ng c\u00e1ch xem tr\u00ean s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n 4212) => S\u1ed1 li\u1ec7u c\u1ee7a 2 ch\u1ec9 ti\u00eau n\u00e0y tr\u00ean b\u00e1o c\u00e1o s\u1ebd l\u1ec7ch.<\/p>\n

    2.2. C\u00e1ch x\u1eed l\u00fd<\/strong><\/span><\/h4>\n

    Ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u b\u1eb1ng c\u00e1ch xem\u00a0s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n 4212<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":108,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2647,2568],"ht-kb-tag":[],"class_list":["post-17867","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-mua-quyet-toan","ht_kb_category-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/17867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/108"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=17867"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/17867\/revisions"}],"predecessor-version":[{"id":54937,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/17867\/revisions\/54937"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=17867"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=17867"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=17867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}