{"id":1923,"date":"2018-12-25T17:56:28","date_gmt":"2018-12-25T10:56:28","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=1923"},"modified":"2023-03-14T11:51:38","modified_gmt":"2023-03-14T04:51:38","slug":"cach_lap_bao_cao_tai_chinh_cua_hop_tac_xa","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/cach_lap_bao_cao_tai_chinh_cua_hop_tac_xa\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3?"},"content":{"rendered":"
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1. N\u1ed9i dung<\/strong><\/span><\/p>\n

Cho ph\u00e9p c\u00e1c \u0111\u01a1n v\u1ecb l\u00e0 H\u1ee3p t\u00e1c x\u00e3 c\u00f3 th\u1ec3 l\u1eadp \u0111\u01b0\u1ee3c c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1eabu F02, F03, F04 theo Th\u00f4ng t\u01b0 24\/2017\/TT-BTC<\/a> tr\u00ean ph\u1ea7n m\u1ec1m MISA SME<\/span>.<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong> \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p t\u00e1c x\u00e3 c\u00f3 quy m\u00f4 l\u1edbn, c\u00f3 nhi\u1ec1u giao d\u1ecbch m\u00e0 Th\u00f4ng t\u01b0 24\/2017\/TT-BTC<\/a> kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC.\u00a0<\/em><\/p>\n

(N<\/span>\u1ebfu HTX c\u00f3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh li<\/span>\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc cho HTX v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 24\/2017\/TT-BTC).<\/span><\/em><\/p>\n

Xem th\u00eam h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo TT133. T\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/p>\n

2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/strong><\/strong><\/p>\n

L\u01b0u \u00fd<\/strong><\/span>: Ch\u1ec9 \u0111\u00e1p \u1ee9ng vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a H\u1ee3p t\u00e1c x\u00e3 cho d\u1eef li\u1ec7u theo th\u00f4ng t\u01b0 133.<\/span><\/em><\/strong><\/strong><\/p>\n<\/div>\n

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B\u01b0\u1edbc 1: Thi\u1ebft l\u1eadp l\u1ea1i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo TT133 th\u00e0nh theo TT24
\n<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

1. V\u00e0o menu Danh m\u1ee5c\\T\u00e0i kho\u1ea3n\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/strong>.<\/span><\/p>\n

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

2. Khai b\u00e1o b\u1ed5 sung, s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n theo th\u00f4ng t\u01b0 24, ph\u1ee5c v\u1ee5 cho vi\u1ec7c l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o nh\u01b0 sau:<\/span><\/p>\n

L\u01b0u \u00fd<\/strong>: Xem h\u01b0\u1edbng d\u1eabn khai b\u00e1o b\u1ed5 sung, s\u1eeda \u0111\u1ed5i t\u00e0i kho\u1ea3n t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/p>\n

2.1. B\u00e1o c\u00e1o <\/span>F02 – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a H\u1ee3p t\u00e1c x\u00e3<\/strong>.<\/span><\/p>\n