{"id":11683,"date":"2020-08-13T09:27:24","date_gmt":"2020-08-13T02:27:24","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=11683"},"modified":"2025-11-06T16:52:23","modified_gmt":"2025-11-06T09:52:23","slug":"lam-the-nao-khi-bao-cao-tai-chinh-khong-lay-duoc-so-lieu-nam-truoc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-khi-bao-cao-tai-chinh-khong-lay-duoc-so-lieu-nam-truoc\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng l\u1ea5y \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m ho\u1eb7c s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, ph\u1ee5c v\u1ee5 \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u1eadp b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>M\u00f4 t\u1ea3 nguy\u00ean nh\u00e2n d\u1eef li\u1ec7u li\u00ean n\u0103m v\u00e0 kh\u00f4ng li\u00ean n\u0103m<\/li>\n<li>C\u00e1ch ki\u1ec3m tra d\u1eef li\u1ec7u c\u00f3 li\u00ean n\u0103m hay kh\u00f4ng<\/li>\n<li>H\u01b0\u1edbng d\u1eabn nh\u1eadp kh\u1ea9u ho\u1eb7c b\u1ed5 sung s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m\/n\u0103m tr\u01b0\u1edbc tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<p><strong><span style=\"font-size: 12pt;\">Bi\u1ec3u hi\u1ec7n:\u00a0 <\/span><\/strong>C\u1ed9t s\u1ed1 \u0111\u1ea7u n\u0103m tr\u00ean <strong>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong> hay <strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> c\u0103n c\u1ee9 v\u00e0o ph\u00e1t sinh \u0111\u1ed1i \u1ee9ng c\u1ee7a c\u00e1c c\u1eb7p t\u00e0i kho\u1ea3n n\u00ean <strong>\u0111\u1ed1i v\u1edbi d\u1eef li\u1ec7u li\u00ean n\u0103m:<\/strong> c\u1ed9t S\u1ed1 \u0111\u1ea7u n\u0103m\/N\u0103m tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u, <strong>\u0111\u1ed1i v\u1edbi d\u1eef li\u1ec7u kh\u00f4ng li\u00ean n\u0103m:<\/strong> c\u1ed9t S\u1ed1 \u0111\u1ea7u n\u0103m\/N\u0103m tr\u01b0\u1edbc th\u00ec s\u1ebd<span style=\"color: #ff0000;\"> <strong>kh\u00f4ng<\/strong><\/span> c\u00f3 s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38419 size-large\" src=\"\/2026\/wp-content\/uploads\/2020\/08\/B2-800x393.jpg\" alt=\"\" width=\"800\" height=\"393\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/B2-800x393.jpg 800w, \/2026\/wp-content\/uploads\/2020\/08\/B2-700x344.jpg 700w, \/2026\/wp-content\/uploads\/2020\/08\/B2-768x377.jpg 768w, \/2026\/wp-content\/uploads\/2020\/08\/B2-50x25.jpg 50w, \/2026\/wp-content\/uploads\/2020\/08\/B2-1536x754.jpg 1536w, \/2026\/wp-content\/uploads\/2020\/08\/B2-60x29.jpg 60w, \/2026\/wp-content\/uploads\/2020\/08\/B2-100x49.jpg 100w, \/2026\/wp-content\/uploads\/2020\/08\/B2.jpg 1743w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, Qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng, Admin<\/p>\n<\/div><\/div> <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><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>2.1\u00a0 Ki\u1ec3m tra d\u1eef li\u1ec7u li\u00ean n\u0103m\/Kh\u00f4ng li\u00ean n\u0103m<\/b><\/p>\n<p>\u0110\u1ec3 ki\u1ec3m tra xem D\u1eef li\u1ec7u hi\u1ec7n t\u1ea1i c\u00f3 li\u00ean v\u1edbi n\u0103m c\u0169 hay kh\u00f4ng, B\u1ea1n ki\u1ec3m tra Ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u. Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/xemngay_batdau_hachtoan\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p>V\u00ed d\u1ee5:<\/p>\n<ul>\n<li>B\u1ea1n l\u1eadp BCTC n\u0103m 2024 v\u00e0 Ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u l\u00e0 01\/1\/2023 =&gt; \u0111\u00e2y l\u00e0 D\u1eef li\u1ec7u li\u00ean n\u0103m.<\/li>\n<li>B\u1ea1n l\u1eadp BCTC n\u0103m 2024 v\u00e0 Ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u l\u00e0 01\/1\/2024 =&gt; \u0111\u00e2y l\u00e0 D\u1eef li\u1ec7u kh\u00f4ng li\u00ean n\u0103m.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>2.2\u00a0 Nh\u1eadp s\u1ed1 li\u1ec7u c\u1ed9t \u0111\u1ea7u n\u0103m v\u1edbi d\u1eef li\u1ec7u kh\u00f4ng li\u00ean n\u0103m<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 c\u00f3 s\u1ed1 li\u1ec7u c\u1ed9t \u0110\u1ea7u n\u0103m\/N\u0103m tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi d\u1eef li\u1ec7u <strong>kh\u00f4ng li\u00ean n\u0103m<\/strong> l\u00ean tr\u00ean BCTC th\u00ec B\u1ea1n th\u1ef1c hi\u1ec7n theo 3 b\u01b0\u1edbc sau:<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>B\u01b0\u1edbc 1:<\/strong><\/span> V\u00e0o <strong>Nghi\u1ec7p v\u1ee5<\/strong>\\<b>T\u00f4\u0309ng h\u01a1\u0323p<\/b>\\<b>L\u1eadp BCTC<\/b>, ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0<b>Th\u00eam<\/b>\\<b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>B\u01b0\u1edbc 2:<\/strong><\/span> Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o v\u00e0 t\u00edch ch\u1ecdn c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n l\u1eadp. Nh\u1ea5n\u00a0<b>\u0110\u1ed3ng \u00fd<\/b>.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>B\u01b0\u1edbc 3:<\/strong><\/span> Tr\u00ean menu b\u00e1o c\u00e1o, nh\u1ea5n n\u00fat\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/nhap-khau-so-ky-truoc-nam-truoc-len-bao-cao-tai-chinh\/#cach-3-nhap-khau-tu-file-xml-vao-cot\" target=\"_blank\" rel=\"noopener\"><strong>Nh\u1eadp kh\u1ea9u s\u1ed1 n\u0103m tr\u01b0\u1edbc<\/strong><\/a> ho\u1eb7c g\u00f5 tay c\u00e1c ch\u1ec9 ti\u00eau \u1edf c\u1ed9t \u0111\u1ea7u n\u0103m \u1edf b\u00e1o c\u00e1o <strong>L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong> v\u00e0 b\u00e1o c\u00e1o <strong>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>.<\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn l\u1eadp BCTC\u00a0<a class=\"externalLink\" href=\"\/2026\/kb\/lap_bao_cao_tai_chinh_tong_hop\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,2568,2638],"ht-kb-tag":[3551,3552,3604],"class_list":["post-11683","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-tong-hop","ht_kb_tag-bao-cao-tai-chinh-khong-len-so-lieu-nam-truoc","ht_kb_tag-bctc-khong-len-so-lieu-nam-truoc","ht_kb_tag-khong-len-so-lieu-nam-truoc"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/11683","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=11683"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/11683\/revisions"}],"predecessor-version":[{"id":54907,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/11683\/revisions\/54907"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=11683"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=11683"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=11683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}