{"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":"2026-02-12T16:27:22","modified_gmt":"2026-02-12T09:27:22","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\/2026\/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":"
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1. T\u1ed5ng quan<\/b><\/h3>\n

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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\/ B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\/ B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/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

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

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S\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>\u00a0ch\u1ec9 l\u1ea5y s\u1ed1 l\u1ee3i nhu\u1eadn trong k\u1ef3 <\/strong>khi xem b\u00e1o c\u00e1o. S\u1ed1 l\u1ee3i nhu\u1eadn trong k\u1ef3<\/strong> \u0111\u01b0\u1ee3c l\u1ea5y b\u1eb1ng C\u00e1c kho\u1ea3n doanh thu trong k\u1ef3<\/strong> – C\u00e1c kho\u1ea3n chi ph\u00ed trong k\u1ef3 (Kh\u00f4ng l\u1ea5y c\u1ee7a c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 4212 \u0111\u1ed1i \u1ee9ng v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c t\u00e0i kho\u1ea3n 911).<\/strong><\/p>\n

S\u1ed1 li\u1ec7u \u1edf ch\u1ec9 ti\u00eau LNST ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y<\/strong> tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong> s\u1ebd d\u1ef1a theo s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong> c\u1ee7a t\u00e0i kho\u1ea3n 4212 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n. S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 t\u00e0i kho\u1ea3n 4212 = S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 4212 + S\u1ed1 ph\u00e1t sinh C\u00f3 4212 – S\u1ed1 ph\u00e1t sinh N\u1ee3 4212.<\/p>\n

Nguy\u00ean nh\u00e2n 1:<\/strong> \u0110\u1ea7u k\u1ef3 c\u00f3 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 4212 nh\u01b0ng ch\u01b0a k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn \u0111\u1ea7u n\u0103m qua t\u00e0i kho\u1ea3n 4211 ho\u1eb7c \u0111\u00e3 k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn \u0111\u1ea7u n\u0103m nh\u01b0ng s\u1ed1 ti\u1ec1n kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK 4212<\/p>\n

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  • V\u00ed d\u1ee5: \u0110\u1ea7u n\u0103m t\u00e0i kho\u1ea3n 4212 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3 l\u00e0 2000, trong n\u0103m c\u00f3 l\u00e3i n\u00ean c\u00f3 s\u1ed1 ph\u00e1t sinh b\u00ean c\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 4212 \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n 911 do k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i n\u0103m l\u00e0 800 (\u0110\u00e2y c\u0169ng l\u00e0 s\u1ed1 ti\u1ec1n c\u1ee7a ch\u1ec9 ti\u00eau L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh)<\/strong> n\u00ean s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 t\u00e0i kho\u1ea3n 4212 t\u01b0\u01a1ng \u1ee9ng v\u1edbi 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>l\u00e0 2000 + 800 = 2800 ==> G\u00e2y ch\u00eanh l\u1ec7ch gi\u1eefa hai b\u00e1o c\u00e1o. Gi\u1ea3i ph\u00e1p:<\/li>\n
  • B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0T\u1ed5ng h\u1ee3p\/ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\/ Th\u00eam<\/b><\/li>\n
  • B\u01b0\u1edbc 2:<\/strong> H\u1ea1ch to\u00e1n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay sang n\u0103m tr\u01b0\u1edbc\n
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    • N\u1ebfu n\u0103m tr\u01b0\u1edbc l\u1ed7, h\u1ea1ch to\u00e1n: N\u1ee3 TK 4211\/C\u00f3 TK 4212 : Nh\u1eadp s\u1ed1 ti\u1ec1n d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 TK 4212<\/li>\n
    • N\u1ebfu n\u0103m tr\u01b0\u1edbc l\u00e3i, h\u1ea1ch to\u00e1n: N\u1ee3 TK 4212\/C\u00f3 TK 4211: Ghi s\u1ed1 ti\u1ec1n d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 TK 4212<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      Nguy\u00ean nh\u00e2n 2:<\/strong> Trong k\u1ef3 c\u00f3 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n ph\u00e1t sinh t\u00e0i kho\u1ea3n 4212 \u0111\u1ed1i \u1ee9ng v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c t\u00e0i kho\u1ea3n 911, t\u00e0i kho\u1ea3n 4211<\/p>\n

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      • V\u00ed d\u1ee5: Trong n\u0103m c\u00f3 l\u00e3i n\u00ean c\u00f3 s\u1ed1 ph\u00e1t sinh b\u00ean c\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 4212 \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n 911 do k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i n\u0103m l\u00e0 800 (\u0110\u00e2y c\u0169ng l\u00e0 s\u1ed1 ti\u1ec1n c\u1ee7a ch\u1ec9 ti\u00eau L\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh). <\/strong>\u0110\u1ed3ng th\u1eddi c\u00f3 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng h\u1ea1ch to\u00e1n N\u1ee3 TK 4212\/ C\u00f3 TK 531: 200 th\u00ec\u00a0ch\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>l\u00e0 800 – 200 = 400 ==> G\u00e2y ch\u00eanh l\u1ec7ch gi\u1eefa hai b\u00e1o c\u00e1o l\u00e0 \u0111\u00fang. Gi\u1ea3i ph\u00e1p:<\/li>\n
      • B\u01b0\u1edbc 1:<\/strong> V\u00e0o B\u00e1o c\u00e1o<\/strong>\/ T\u1ed5ng h\u1ee3p<\/strong>\/ S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n<\/strong> ch\u1ecdn t\u00e0i kho\u1ea3n 4212 \u0111\u1ec3 xem c\u00e1c ph\u00e1t sinh h\u1ea1ch to\u00e1n 4212<\/li>\n
      • B\u01b0\u1edbc 2:<\/strong> Ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n b\u00fat to\u00e1n ph\u00e1t sinh t\u00e0i kho\u1ea3n 4212 \u0111\u1ed1i \u1ee9ng v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c t\u00e0i kho\u1ea3n 911. N\u1ebfu sai th\u00ec th\u1ef1c hi\u1ec7n x\u00f3a ch\u1ee9ng t\u1eeb \u0111\u00f3, n\u1ebfu \u0111\u00fang th\u00ec ch\u00eanh l\u1ec7ch gi\u1eefa hai b\u00e1o c\u00e1o n\u00e0y \u0111\u00fang kh\u00f4ng c\u1ea7n s\u1eeda.<\/li>\n
      • L\u01b0u \u00fd:<\/strong> N\u1ebfu n\u0103m tr\u01b0\u1edbc l\u1ed7, n\u0103m nay l\u00e3i th\u00ec s\u1ebd c\u00f3 b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u1ed7 trong k\u1ef3 h\u1ea1ch to\u00e1n N\u1ee3 4212\/ C\u00f3 4211<\/strong> t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7<\/strong> tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m<\/strong> th\u00ec s\u1ed1 l\u1ec7ch tr\u00ean hai b\u00e1o c\u00e1o n\u00e0y l\u00e0 \u0111\u00fang<\/li>\n<\/ul>\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\/2026\/wp-json\/wp\/v2\/ht-kb\/17867","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\/108"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=17867"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/17867\/revisions"}],"predecessor-version":[{"id":63417,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/17867\/revisions\/63417"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=17867"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=17867"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=17867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}