{"id":2865,"date":"2018-12-25T18:05:15","date_gmt":"2018-12-25T11:05:15","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2865"},"modified":"2026-02-28T11:29:09","modified_gmt":"2026-02-28T04:29:09","slug":"lam_the_nao_khi_in_bao_cao_ket_qua_hoat_dong_kinh_doanh_so_lieu_bi_lech","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lam_the_nao_khi_in_bao_cao_ket_qua_hoat_dong_kinh_doanh_so_lieu_bi_lech\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi in B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u1ed1 li\u1ec7u b\u1ecb l\u1ec7ch?"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c khi c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u ho\u1eb7c l\u1ec7ch so v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n, gi\u00fap \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh. C\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y c\u0169ng c\u00f3 th\u1ec3 ph\u00e1t sinh tr\u00ean ph\u1ee5 l\u1ee5c 03-1A\/TNDN &#8211; K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a t\u1edd khai thu\u1ebf TNDN, c\u00e1ch x\u1eed l\u00fd t\u01b0\u01a1ng t\u1ef1 ph\u00eda d\u01b0\u1edfi.<\/p>\n<p style=\"text-align: justify;\"><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Ph\u00e2n t\u00edch c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1ec7ch s\u1ed1 li\u1ec7u th\u01b0\u1eddng g\u1eb7p v\u00e0 nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh kho\u1ea3n, k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7, nh\u1eadp tay s\u1ed1 li\u1ec7u khi c\u1ea7n thi\u1ebft<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 c\u00e1ch ph\u1ea7n m\u1ec1m l\u1ea5y s\u1ed1 li\u1ec7u theo k\u1ef3 b\u00e1o c\u00e1o v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf 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><b>2. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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><b>2.1. <strong>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 01)<\/strong><\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u2013 Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c trong n\u0103m b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<p>Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/p>\n<p>\u2013 Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu, nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (k\u1ec3 c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed gi\u00e1n thu kh\u00e1c.<\/p>\n<p>=&gt; Ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y T\u1ed5ng ph\u00e1t sinh B\u00ean C\u00f3 TK 511 (L\u0169y k\u1ebf ph\u00e1t sinh C\u00f3 t\u00e0i kho\u1ea3n 511 \u0111\u1ed1i \u1ee9ng v\u1edbi N\u1ee3 TK 111,112, 131,\u2026) c\u1ee5 th\u1ec3:<\/p>\n<p>Ch\u1ec9 ti\u00eau\u00a0<strong>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>\u00a0thi\u1ebft l\u1eadp = Ph\u00e1t sinh C\u00f3 TK 511 \u2013 Ph\u00e1t sinh N\u1ee3 TK 511 (kh\u00f4ng k\u1ec3 ph\u00e1t sinh k\u1ebft chuy\u1ec3n kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu sang TK 511 v\u00e0 k\u1ebft chuy\u1ec3n doanh thu b\u00e1n h\u00e0ng sang TK 911<\/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><b>2.2. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (M\u00e3 s\u1ed1 02)<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h5><b>2.2.1 Theo th\u00f4ng t\u01b0 200<\/b><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1eeb v\u00e0o t\u1ed5ng doanh thu trong n\u0103m, bao g\u1ed3m: C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 521 \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<p>Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu, ph\u00ed m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (\u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 511) do c\u00e1c kho\u1ea3n n\u00e0y v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 Nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng n\u1eb1m trong c\u01a1 c\u1ea5u doanh thu v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/p>\n<p>=&gt; Ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y T\u1ed5ng ph\u00e1t sinh B\u00ean N\u1ee3 TK 511 (L\u0169y k\u1ebf ph\u00e1t sinh N\u1ee3 t\u00e0i kho\u1ea3n 511 \u0111\u1ed1i \u1ee9ng v\u1edbi C\u00f3 t\u00e0i kho\u1ea3n 521) c\u1ee5 th\u1ec3:<\/p>\n<p>Ch\u1ec9 ti\u00eau\u00a0<strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong>\u00a0thi\u1ebft l\u1eadp = Ph\u00e1t sinh N\u1ee3 TK 521 \u2013 Ph\u00e1t sinh C\u00f3 TK 521 (kh\u00f4ng k\u1ec3 ph\u00e1t sinh k\u1ebft chuy\u1ec3n kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu sang TK 511)<\/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<h5><b>2.2.2 Theo th\u00f4ng t\u01b0 133<\/b><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1eeb v\u00e0o t\u1ed5ng doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u0103m, bao g\u1ed3m: C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 511 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 c\u00e1c TK 111, 112, 131, trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<p>Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu, ph\u00ed m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea3i n\u1ed9p NSNN (\u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n TK 511) do c\u00e1c kho\u1ea3n n\u00e0y v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 Nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng thu\u1ed9c doanh thu n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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><strong>3. <\/strong><b>Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt; color: #1a1a1a;\">Khi in B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 th\u1ec3 g\u1eb7p m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u ho\u1eb7c s\u1ed1 li\u1ec7u b\u1ecb l\u1ec7ch so v\u1edbi ph\u00e1t sinh t\u00e0i kho\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu b\u1ecb l\u1ec7ch so v\u1edbi ph\u00e1t sinh c\u1ee7a c\u00e1c TK tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; float: none; display: inline ! important; color: #000000;\">B\u1ea1n \u0111\u1ed1i chi\u1ebfu B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n th\u1ea5y ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch <\/span><\/strong><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; float: none; display: inline ! important; color: #000000;\">v\u1ee5 v\u00e0 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu b\u1ecb l\u1ec7ch so v\u1edbi s\u1ed1 li\u1ec7u ph\u00e1t sinh c\u1ee7a c\u00e1c TK tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/span><strong><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; float: none; display: inline ! important; color: #000000;\">. <\/span><\/strong><strong><span style=\"font-weight: 400; float: none; display: inline ! important; color: #000000;\">\u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 do c\u00e1c nguy\u00ean nh\u00e2n sau:<\/span><\/strong><\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h5><strong>Nguy\u00ean nh\u00e2n 1: D\u1eef li\u1ec7u theo TT200: \u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu v\u00e0o t\u00e0i kho\u1ea3n 511<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong><b>\u2756 <\/b>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5: <\/strong><\/span><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">\u0110\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb <\/span><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">doanh thu nh\u01b0 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n,&#8230; nh\u01b0ng kh\u00f4ng h\u1ea1ch <\/span><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">to\u00e1n v\u00e0o TK 521 m\u00e0 h\u1ea1ch to\u00e1n th\u1eb3ng v\u00e0o TK 511.<br \/>\n<\/span><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">V\u00ec v\u1eady, theo thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean <\/span><a style=\"font-size: 12pt; font-family: inherit;\" href=\"html_29040000\" target=\"_blank\" rel=\"noopener noreferrer\">Ti\u1ec7n t\u00edch\\Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">:<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt;\">Ch\u1ec9 ti\u00eau <strong>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong> thi\u1ebft l\u1eadp = Ph\u00e1t sinh C\u00f3 TK 511 &#8211; Ph\u00e1t sinh N\u1ee3 TK 511 (kh\u00f4ng k\u1ec3 ph\u00e1t sinh k\u1ebft chuy\u1ec3n kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu sang TK 511 v\u00e0 k\u1ebft chuy\u1ec3n doanh thu b\u00e1n h\u00e0ng sang TK 911) =&gt; V\u00ec v\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu h\u1ea1ch to\u00e1n th\u1eb3ng v\u00e0o TK 511 n\u00f3i tr\u00ean.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong> thi\u1ebft l\u1eadp = Ph\u00e1t sinh N\u1ee3 TK 521 &#8211; Ph\u00e1t sinh C\u00f3 TK 521 (kh\u00f4ng k\u1ec3 ph\u00e1t sinh k\u1ebft chuy\u1ec3n kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu sang TK 511) =&gt; V\u00ec v\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea1n kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK 521 n\u00ean C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu = 0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">=&gt; D\u1eabn t\u1edbi khi \u0111\u1ed1i chi\u1ebfu, b\u1ea1n s\u1ebd th\u1ea5y ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu kh\u00f4ng l\u1ea5y \u0111\u00fang theo ph\u00e1t sinh th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><b>\u2756 <\/b>V\u00ed d\u1ee5: <\/strong>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">&#8211; Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 =&gt; B\u1ea1n h\u1ea1ch to\u00e1n N\u1ee3 111,112,131\/C\u00f3 511: 4.132.435.000.<br \/>\n<\/span><span style=\"font-size: 12pt;\">&#8211; Nghi\u1ec7p v\u1ee5 ghi nh\u1eadn gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n =&gt; B\u1ea1n h\u1ea1ch to\u00e1n N\u1ee3 511\/C\u00f3 111: 2.000.000.<br \/>\n<\/span><span style=\"font-size: 12pt;\">&#8211; K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 trong k\u1ef3 =&gt; B\u1ea1n h\u1ea1ch to\u00e1n N\u1ee3 511\/C\u00f3 911: 4.130.435.000.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">Khi <\/span><span style=\"font-size: 12pt;\">\u0111\u00f3 tr\u00ean <strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>, ch\u1ec9 <\/span><span style=\"font-size: 12pt;\">ti\u00eau <strong>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong> l\u00e0 4.130.435.000, ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong> l\u00e0 0.<br \/>\n<\/span><span style=\"font-size: 12pt; font-family: inherit;\">=&gt; B\u1ea1n ki\u1ec3m tra th\u1ea5y trong k\u1ef3 c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu nh\u01b0ng ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu = 0 n\u00ean th\u1ea5y l\u1ec7ch.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><b>\u2756 <\/b>C\u00e1ch kh\u1eafc ph\u1ee5c: <\/strong><\/span><span style=\"font-size: 12pt;\">V\u00e0o <strong>B\u00e1o c\u00e1o<\/strong>\\<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>B\u1ea3ng t\u1ed5ng h\u1ee3p ph\u00e1t sinh t\u00e0i kho\u1ea3n<\/strong>: T\u1ea1i tham s\u1ed1 b\u00e1o c\u00e1o ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o ph\u00e1t sinh v\u00e0 ch\u1ecdn TK l\u00e0 511<strong>, <\/strong>nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<br \/>\n<\/span>=&gt; Tr\u00ean b\u00e1o c\u00e1o s\u1ebd hi\u1ec3n th\u1ecb t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 ph\u00e1t sinh \u0111\u1ed1i \u1ee9ng v\u1edbi TK 511 \u1edf k\u1ef3 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ch\u1ecdn.<\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15409\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/1.Bang-tong-hop-ps-tk-700x373.png&quot;\" alt=\"\" width=\"700\" height=\"373\" srcset=\"\/2026\/wp-content\/uploads\/2018\/12\/1.Bang-tong-hop-ps-tk-700x373.png 700w, \/2026\/wp-content\/uploads\/2018\/12\/1.Bang-tong-hop-ps-tk-800x427.png 800w, \/2026\/wp-content\/uploads\/2018\/12\/1.Bang-tong-hop-ps-tk-768x410.png 768w, \/2026\/wp-content\/uploads\/2018\/12\/1.Bang-tong-hop-ps-tk-50x27.png 50w, \/2026\/wp-content\/uploads\/2018\/12\/1.Bang-tong-hop-ps-tk-60x32.png 60w, \/2026\/wp-content\/uploads\/2018\/12\/1.Bang-tong-hop-ps-tk-100x53.png 100w, \/2026\/wp-content\/uploads\/2018\/12\/1.Bang-tong-hop-ps-tk.png 1074w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\">\u0110\u1ec3 ki\u1ec3m tra c\u00e1c ph\u00e1t sinh N\u1ee3 TK 511 \u0111\u1ed1i \u1ee9ng v\u1edbi TK n\u00e0o th\u00ec t\u1ea1i c\u1ed9t <strong>N\u1ee3<\/strong>, b\u1ea1n\u00a0l\u1ecdc c\u00e1c d\u00f2ng c\u00f3 gi\u00e1 tr\u1ecb <strong>&gt; 0<\/strong>. <\/span>=&gt; Trong c\u00e1c TK \u0111\u1ed1i \u1ee9ng v\u1edbi N\u1ee3 TK 511, ngo\u00e0i TK 521 (ph\u1ea3n \u00e1nh k\u1ebft chuy\u1ec3n kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu sang TK 511) v\u00e0 TK 911 (k\u1ebft chuy\u1ec3n doanh thu sang TK 911), th\u00ec v\u1edbi c\u00e1c TK \u0111\u1ed1i \u1ee9ng c\u00f2n l\u1ea1i b\u1ea1n\u00a0c\u1ea7n ki\u1ec3m tra xem \u0111\u1ecbnh kho\u1ea3n \u0111\u00e3 \u0111\u00fang ch\u01b0a, n\u1ebfu ch\u01b0a th\u00ec c\u1eadp nh\u1eadt l\u1ea1i cho \u0111\u00fang. C\u00e1ch th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1:<\/strong> Nh\u1ea5p \u0111\u00fap chu\u1ed9t v\u00e0o 1 d\u00f2ng t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng b\u1ea5t k\u1ef3 tr\u00ean <strong>B\u1ea3ng t\u1ed5ng h\u1ee3p ph\u00e1t sinh t\u00e0i kho\u1ea3n<\/strong> =&gt; Hi\u1ec3n th\u1ecb <strong>S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n<\/strong> c\u1ee7a TK 511.<br \/>\n<\/span><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: <\/strong>T\u1ea1i c\u1ed9t <strong>TK \u0111\u1ed1i \u1ee9ng<\/strong>, l\u1ecdc TK \u0111\u1ed1i \u1ee9ng c\u1ea7n ki\u1ec3m tra, t\u1ea1i c\u1ed9t <strong>Ph\u00e1t sinh N\u1ee3<\/strong>\\<strong>S\u1ed1 ti\u1ec1n<\/strong>, l\u1ecdc c\u00e1c d\u00f2ng c\u00f3 gi\u00e1 tr\u1ecb &gt; 0 =&gt; ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb c\u00e1c d\u00f2ng \u0111\u1ecbnh kho\u1ea3n m\u00e0 b\u1ea1n\u00a0c\u1ea7n ki\u1ec3m tra l\u1ea1i.<br \/>\n<\/span><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3: <\/strong>T\u1ea1i c\u1ed9t <strong>S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong>, nh\u1ea5n chu\u1ed9t v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb chi ti\u1ebft<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; float: none; display: inline ! important; color: #000000;\">=&gt; V\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n ch\u01b0a \u0111\u00fang, ch\u1eb3ng h\u1ea1n nh\u01b0 chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng \u0111ang h\u1ea1ch to\u00e1n N\u1ee3 511 th\u00ec b\u1ea1n <\/span><strong style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">B\u1ecf ghi <\/strong><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; float: none; display: inline ! important; color: #000000;\">ch\u1ee9ng t\u1eeb, sau \u0111\u00f3 nh\u1ea5n <\/span><strong style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">S\u1eeda <\/strong><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; float: none; display: inline ! important; color: #000000;\">v\u00e0 c\u1eadp nh\u1eadt l\u1ea1i <\/span><strong style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">TK N\u1ee3 <\/strong><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; float: none; display: inline ! important; color: #000000;\">v\u1ec1 \u0111\u00fang TK chi\u1ebft kh\u1ea5u 5211 sau \u0111\u00f3 x\u00f3a ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 v\u00e0 k\u1ebft chuy\u1ec3n l\u1ea1i.<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15412\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/2.Mo-chi-tiet-chung-tu-700x519.png&quot;\" alt=\"\" width=\"700\" height=\"519\" srcset=\"\/2026\/wp-content\/uploads\/2018\/12\/2.Mo-chi-tiet-chung-tu-700x519.png 700w, \/2026\/wp-content\/uploads\/2018\/12\/2.Mo-chi-tiet-chung-tu-800x593.png 800w, \/2026\/wp-content\/uploads\/2018\/12\/2.Mo-chi-tiet-chung-tu-768x569.png 768w, \/2026\/wp-content\/uploads\/2018\/12\/2.Mo-chi-tiet-chung-tu-50x37.png 50w, \/2026\/wp-content\/uploads\/2018\/12\/2.Mo-chi-tiet-chung-tu-60x44.png 60w, \/2026\/wp-content\/uploads\/2018\/12\/2.Mo-chi-tiet-chung-tu-100x74.png 100w, \/2026\/wp-content\/uploads\/2018\/12\/2.Mo-chi-tiet-chung-tu.png 951w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/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<h5><strong>Nguy\u00ean nh\u00e2n 2: D\u1eef li\u1ec7u theo TT133: Khi h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, b\u1ea1n ch\u1ec9 h\u1ea1ch to\u00e1n N\u1ee3 TK 511, m\u00e0 kh\u00f4ng ch\u1ecdn th\u00f4ng tin Nghi\u1ec7p v\u1ee5<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong><b>\u2756 <\/b>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5: <\/strong>\u0110\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu nh\u01b0 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n,&#8230; khi h\u1ea1ch to\u00e1n, b\u1ea1n ch\u1ec9 h\u1ea1ch to\u00e1n N\u1ee3 TK 511 m\u00e0 kh\u00f4ng ch\u1ecdn th\u00f4ng tin <strong>Nghi\u1ec7p v\u1ee5<\/strong>.<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0Tr\u00ean b\u00e1o c\u00e1o ch\u1ec9 ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c ph\u00e1t sinh n\u00e0o c\u1ee7a TK 511 l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu khi tr\u00ean ch\u1ee9ng t\u1eeb c\u00f3 ch\u1ecdn Nghi\u1ec7p v\u1ee5 l\u00e0 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (b\u00e1n h\u00e0ng)\/Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\/Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n.<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 D\u1eabn t\u1edbi trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi in B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ed1 li\u1ec7u t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang s\u1ed1 li\u1ec7u ph\u00e1t sinh th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><b>\u2756 <\/b>V\u00ed d\u1ee5: <\/strong>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">&#8211; Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 =&gt; B\u1ea1n h\u1ea1ch to\u00e1n N\u1ee3 131\/C\u00f3 511: 4.132.435.000.<br \/>\n<\/span><span style=\"font-size: 12pt;\">&#8211; Nghi\u1ec7p v\u1ee5 ghi nh\u1eadn Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n =&gt; B\u1ea1n h\u1ea1ch to\u00e1n N\u1ee3 511\/C\u00f3 131: 2.000.000 tr\u00ean <strong>Phi\u1ebfu chi<\/strong> nh\u01b0ng kh\u00f4ng ch\u1ecdn th\u00f4ng tin <strong>Nghi\u1ec7p v\u1ee5<\/strong>.<br \/>\n<\/span><span style=\"font-size: 12pt;\">&#8211; K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 trong k\u1ef3 =&gt; B\u1ea1n h\u1ea1ch to\u00e1n N\u1ee3 511\/C\u00f3 911: 4.130.435.000.<\/span><span style=\"font-size: 12pt;\">Khi <\/span><span style=\"font-size: 12pt;\">\u0111\u00f3 s\u1ed1 li\u1ec7u tr\u00ean <strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> nh\u01b0 sau: ch\u1ec9 ti\u00eau <strong>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong> l\u00e0 4.130.435.000, ch\u1ec9 ti\u00eau <strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong> l\u00e0 0.<br \/>\n<\/span><span style=\"font-size: 12pt; font-family: inherit;\">=&gt; B\u1ea1n ki\u1ec3m tra c\u00f3 ph\u00e1t sinh chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng nh\u01b0ng ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu = 0 n\u00ean th\u1ea5y l\u1ec7ch.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><b>\u2756 <\/b>C\u00e1ch kh\u1eafc ph\u1ee5c: <\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>B\u00e1o c\u00e1o<\/strong>\\<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n<\/strong>: T\u1ea1i tham s\u1ed1 b\u00e1o c\u00e1o ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o ph\u00e1t sinh v\u00e0 ch\u1ecdn TK l\u00e0 511, Kh\u00f4ng t\u00edch <strong>C\u1ed9ng g\u1ed9p c\u00e1c b\u00fat to\u00e1n gi\u1ed1ng nhau<\/strong>\/ nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<br \/>\n<\/span>=&gt; Tr\u00ean b\u00e1o c\u00e1o s\u1ebd hi\u1ec3n th\u1ecb t\u1ea5t c\u1ea3 c\u00e1c ph\u00e1t sinh c\u1ee7a TK 511 \u1edf k\u1ef3 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ch\u1ecdn.<\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15414\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/2.So-chi-tiet-511-700x495.png&quot;\" alt=\"\" width=\"700\" height=\"495\" srcset=\"\/2026\/wp-content\/uploads\/2018\/12\/2.So-chi-tiet-511-700x495.png 700w, \/2026\/wp-content\/uploads\/2018\/12\/2.So-chi-tiet-511-800x565.png 800w, \/2026\/wp-content\/uploads\/2018\/12\/2.So-chi-tiet-511-768x543.png 768w, \/2026\/wp-content\/uploads\/2018\/12\/2.So-chi-tiet-511-50x35.png 50w, \/2026\/wp-content\/uploads\/2018\/12\/2.So-chi-tiet-511-60x42.png 60w, \/2026\/wp-content\/uploads\/2018\/12\/2.So-chi-tiet-511-100x71.png 100w, \/2026\/wp-content\/uploads\/2018\/12\/2.So-chi-tiet-511.png 1026w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: <\/strong>S\u1eeda m\u1eabu b\u00e1o c\u00e1o \u0111\u1ec3 hi\u1ec3n th\u1ecb c\u1ed9t <strong>Nghi\u1ec7p v\u1ee5<\/strong>. Xem h\u01b0\u1edbng d\u1eabn s\u1eeda m\u1eabu b\u00e1o c\u00e1o <a href=\"html_00000041\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> (m\u1ee5c <strong>Thi\u1ebft l\u1eadp m\u1eabu cho b\u00e1o c\u00e1o ph\u00e2n t\u00edch, th\u1ed1ng k\u00ea<\/strong>).<br \/>\n<\/span><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3: <\/strong>Tr\u00ean b\u00e1o c\u00e1o, l\u1ecdc c\u00e1c d\u00f2ng c\u00f3 <strong>TK \u0111\u1ed1i \u1ee9ng<\/strong> kh\u00e1c 911, <strong>Ph\u00e1t sinh N\u1ee3<\/strong> &gt; 0 v\u00e0 c\u1ed9t <strong>Nghi\u1ec7p v\u1ee5<\/strong> tr\u1ed1ng.<br \/>\n<\/span><span style=\"font-size: 12pt; font-family: inherit;\"><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 4: <\/strong><\/span>T\u1ea1i c\u1ed9t <\/span><strong style=\"font-size: 12pt; font-family: inherit;\">S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong><span style=\"font-size: 12pt; font-family: inherit;\">, nh\u1ea5n chu\u1ed9t v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb chi ti\u1ebft. <\/span><strong style=\"font-size: 12pt; font-family: inherit;\">B\u1ecf ghi<\/strong><span style=\"font-size: 12pt; font-family: inherit;\"> ch\u1ee9ng t\u1eeb, sau \u0111\u00f3 nh\u1ea5n <\/span><strong style=\"font-size: 12pt; font-family: inherit;\">S\u1eeda<\/strong><span style=\"font-size: 12pt; font-family: inherit;\"> v\u00e0 c\u1eadp nh\u1eadt l\u1ea1i th\u00f4ng tin t\u1ea1i c\u1ed9t <\/span><strong style=\"font-size: 12pt; font-family: inherit;\">Nghi\u1ec7p v\u1ee5<\/strong><span style=\"font-size: 12pt; font-family: inherit;\"> l\u00e0 <\/span><strong style=\"font-size: 12pt; font-family: inherit;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (b\u00e1n h\u00e0ng)<\/strong><span style=\"font-size: 12pt; font-family: inherit;\">\/<\/span><strong style=\"font-size: 12pt; font-family: inherit;\">Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/strong><span style=\"font-size: 12pt; font-family: inherit;\">\/<\/span><strong style=\"font-size: 12pt; font-family: inherit;\">Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/strong><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15413\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/2.sua-nghiep-vu-chung-tu-700x664.png&quot;\" alt=\"\" width=\"700\" height=\"664\" srcset=\"\/2026\/wp-content\/uploads\/2018\/12\/2.sua-nghiep-vu-chung-tu-700x664.png 700w, \/2026\/wp-content\/uploads\/2018\/12\/2.sua-nghiep-vu-chung-tu-800x759.png 800w, \/2026\/wp-content\/uploads\/2018\/12\/2.sua-nghiep-vu-chung-tu-768x729.png 768w, \/2026\/wp-content\/uploads\/2018\/12\/2.sua-nghiep-vu-chung-tu-50x47.png 50w, \/2026\/wp-content\/uploads\/2018\/12\/2.sua-nghiep-vu-chung-tu-60x57.png 60w, \/2026\/wp-content\/uploads\/2018\/12\/2.sua-nghiep-vu-chung-tu-100x95.png 100w, \/2026\/wp-content\/uploads\/2018\/12\/2.sua-nghiep-vu-chung-tu.png 937w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/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<h5><strong>Nguy\u00ean nh\u00e2n 3: Do t\u00e0i kho\u1ea3n 511 c\u00f3 c\u1ea3 ph\u00e1t sinh C\u00f3 v\u00e0 ph\u00e1t sinh N\u1ee3 trong k\u1ef3 v\u00e0 so s\u00e1nh hai b\u00e1o c\u00e1o sau khi k\u1ebft chuy\u1ec3n l\u00e3i, l\u1ed7<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n c\u00f3 ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 sau khi\u00a0<b>k\u1ebft chuy\u1ec3n l\u00e3i, l\u1ed7<\/b>\u00a0cu\u1ed1i k\u1ef3 m\u00e0 th\u1ef1c hi\u1ec7n so s\u00e1nh s\u1ed1 ph\u00e1t sinh tr\u00ean\u00a0<b>b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/b>\u00a0v\u1edbi s\u1ed1 li\u1ec7u l\u1ea5y l\u00ean\u00a0<b>b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b>\u00a0s\u1ebd kh\u00f4ng gi\u1ed1ng nhau l\u00e0 \u0111\u00fang. N\u1ebfu mu\u1ed1n ki\u1ec3m tra s\u1ed1 hai b\u00e1o c\u00e1o n\u00e0y gi\u1ed1ng nhau hay ch\u01b0a th\u00ec c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n\u00a0<b>b\u1ecf ghi<\/b>\u00a0(kh\u00f4ng c\u1ea7n\u00a0<b>x\u00f3a<\/b>) ch\u1ee9ng t\u1eeb\u00a0<b>k\u1ebft chuy\u1ec3n l\u00e3i, l\u1ed7<\/b>.<\/p>\n<ul>\n<li>V\u00ed d\u1ee5: T\u00e0i kho\u1ea3n 511 trong k\u1ef3 ph\u00e1t sinh b\u00ean C\u00f3 l\u00e0 1000, ph\u00e1t sinh b\u00ean N\u1ee3 l\u00e0 200 n\u00ean s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 511 l\u00e0 1000-200=800. Sau khi\u00a0<b>k\u1ebft chuy\u1ec3n l\u00e3i, l\u1ed7<\/b>\u00a0cu\u1ed1i k\u1ef3 th\u00ec b\u00e1o c\u00e1o s\u1ebd th\u1ec3 hi\u1ec7n nh\u01b0 sau:\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u00ean\u00a0<b>b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/b>: T\u00e0i kho\u1ea3n 511 s\u1ebd th\u1ec3 hi\u1ec7n Ph\u00e1t sinh N\u1ee3 l\u00e0 1000 v\u00e0 Ph\u00e1t sinh C\u00f3 l\u00e0 1000 \u0111\u1ec3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 t\u00e0i kho\u1ea3n 511 b\u1eb1ng 0 theo \u0111\u00fang nguy\u00ean t\u1eafc s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a doanh thu, chi ph\u00ed b\u1eb1ng 0.<\/li>\n<li>Tr\u00ean\u00a0<b>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b>: Ch\u1ec9 ti\u00eau\u00a0<b>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 01)<\/b>\u00a0s\u1ebd th\u1ec3 hi\u1ec7n l\u00e0 800 theo \u0111\u00fang nguy\u00ean t\u1eafc M\u00e3 01 = Ph\u00e1t sinh C\u00f3 511 \u2013 Ph\u00e1t sinh N\u1ee3 511.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\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<h5><strong>Nguy\u00ean nh\u00e2n 4: Trong k\u1ef3 c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu l\u1edbn h\u01a1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; font-size: 12pt; color: #000000;\"><strong><b><span style=\"font-size: 12pt;\">\u2756 <\/span><\/b>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5: <\/strong><\/span><span style=\"font-size: 12pt; color: #000000; text-align: left; font-family: inherit;\">Trong k\u1ef3, \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n, Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n&#8230;) l\u1edbn h\u01a1n s\u1ed1 doanh thu ph\u00e1t sinh trong k\u1ef3, l\u00e0m cho sau khi k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 th\u00ec t\u1ed5ng ph\u00e1t sinh TK 511 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n l\u1edbn h\u01a1n s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<br \/>\n<\/span><span style=\"font-size: 12pt; color: #000000; text-align: left; font-family: inherit;\">=&gt; Khi \u0111\u1ed1i chi\u1ebfu, b\u1ea1n so s\u00e1nh ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 511 n\u00ean th\u1ea5y l\u1ec7ch.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><b>\u2756 <\/b>V\u00ed d\u1ee5<\/strong>:Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">&#8211; Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 =&gt; B\u1ea1n h\u1ea1ch to\u00e1n C\u00f3 511 l\u00e0 2.000.000.<br \/>\n<\/span><span style=\"font-size: 12pt;\">&#8211; Nghi\u1ec7p v\u1ee5 tr\u1ea3 l\u1ea1i h\u00e0ng \u0111\u00e3 b\u00e1n th\u00e1ng tr\u01b0\u1edbc =&gt; B\u1ea1n\u00a0h\u1ea1ch to\u00e1n N\u1ee3 5212 l\u00e0 5.000.000.<br \/>\n<\/span><span style=\"font-size: 12pt;\">&#8211; K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 trong k\u1ef3 =&gt; B\u1ea1n\u00a0h\u1ea1ch to\u00e1n N\u1ee3 511\/C\u00f3 5212: 5.000.000, N\u1ee3 TK 911\/ C\u00f3 TK 511: 3.000.000.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">Khi \u0111\u00f3 tr\u00ean <strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>, <strong>Ph\u00e1t sinh C\u00f3 TK 511 <\/strong>l\u00e0 5.000.000. Trong khi tr\u00ean <strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>, ch\u1ec9 ti\u00eau <strong>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/strong>l\u00e0 2.000.000, <strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong> l\u00e0 5.000.000.<br \/>\n<\/span><span style=\"font-size: 12pt; font-family: inherit;\">=&gt; B\u1ea1n \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (2.000.000) v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 511 (5.000.000) n\u00ean th\u1ea5y l\u1ec7ch.<\/span><\/p>\n<p><strong>\u2756 C\u00e1ch kh\u1eafc ph\u1ee5c: <\/strong>S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0 v\u1eady l\u00e0 \u0110\u00daNG.<\/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<h5><strong>Nguy\u00ean nh\u00e2n 5: Trong k\u1ef3 c\u00f3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i\/gi\u1ea3m gi\u00e1 c\u00f3 chi\u1ebft kh\u1ea5u<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>\u2756 M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5:\u00a0<\/strong>Trong k\u1ef3, \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n\/Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u00f3 chi\u1ebft kh\u1ea5u (C\u00f3 TK 5211)<br \/>\n=&gt; Khi \u0111\u1ed1i chi\u1ebfu, b\u1ea1n\u00a0so s\u00e1nh ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 521 n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n<p><strong>\u2756 V\u00ed d\u1ee5<\/strong>: Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n<p>\u2013 Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 chi\u1ebft kh\u1ea5u =&gt;B\u1ea1n\u00a0h\u1ea1ch to\u00e1n kho\u1ea3n chi\u1ebft kh\u1ea5u N\u1ee3 5211\/C\u00f3 131: 5.000.000.<br \/>\n\u2013 Nghi\u1ec7p v\u1ee5 tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n c\u00f3 chi\u1ebft kh\u1ea5u =&gt; B\u1ea1n\u00a0h\u1ea1ch to\u00e1n gi\u1ea3m chi\u1ebft kh\u1ea5u N\u1ee3 131\/C\u00f3 5211 l\u00e0 1.000.000.<br \/>\n\u2013 K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 trong k\u1ef3 =&gt; B\u1ea1n\u00a0h\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu N\u1ee3 511\/C\u00f3 5211: 4.000.000.<\/p>\n<p>Khi \u0111\u00f3 tr\u00ean\u00a0<strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>,\u00a0<strong>Ph\u00e1t sinh N\u1ee3 TK 5211\u00a0<\/strong>l\u00e0 5.000.000. Trong khi tr\u00ean\u00a0<strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>, ch\u1ec9 ti\u00eau\u00a0<strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong>\u00a0l\u00e0 4.000.000.<br \/>\n=&gt; B\u1ea1n\u00a0\u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (4.000.000) v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 5211 (5.000.000) n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n<p><strong>\u2756 C\u00e1ch kh\u1eafc ph\u1ee5c:\u00a0<\/strong>S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u00a0nh\u01b0 v\u1eady l\u00e0 \u0110\u00daNG.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Ch\u1ec9 ti\u00eau chi ph\u00ed gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n b\u1ecb l\u1ec7ch so v\u1edbi ph\u00e1t sinh TK 632 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\">Khi \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi ph\u00e1t sinh TK 632 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n, b\u1ea1n\u00a0th\u1ea5y s\u1ed1 li\u1ec7u b\u1ecb l\u1ec7ch ho\u1eb7c kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 do m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n sau:<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h5><strong>Nguy\u00ean nh\u00e2n 1: Ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>\u2756 M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5:\u00a0<\/strong>Trong k\u1ef3, b\u1ea1n \u0111\u00e3 h\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (N\u1ee3 632) khi b\u00e1n h\u00e0ng, tuy nhi\u00ean ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i k\u1ef3.<\/p>\n<p>Tr\u00ean\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam_the_nao_khi_in_bao_cao_ket_qua_hoat_dong_kinh_doanh_so_lieu_bi_lech\/html_29040000\" target=\"_blank\" rel=\"noopener noreferrer\">Ti\u1ec7n \u00edch\\Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111ang thi\u1ebft l\u1eadp l\u1ea5y ph\u00e1t sinh N\u1ee3 TK 911\/C\u00f3 TK 632 \u2013 N\u1ee3 TK 632\/C\u00f3 TK 911, v\u00ec v\u1eady trong tr\u01b0\u1eddng h\u1ee3p b\u1ea1n\u00a0ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 th\u00ec tr\u00ean b\u00e1o c\u00e1o, ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n s\u1ebd = 0<br \/>\n=&gt; B\u1ea1n\u00a0\u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u1edbi ph\u00e1t sinh TK 632 trong k\u1ef3 n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n<p><strong>\u2756 V\u00ed d\u1ee5:\u00a0<\/strong>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n<p>Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 =&gt; B\u1ea1n\u00a0h\u1ea1ch to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n N\u1ee3 632\/C\u00f3 156: 38.580.000.<\/p>\n<p>Khi\u00a0\u0111\u00f3 tr\u00ean\u00a0<strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>,\u00a0<strong>Ph\u00e1t sinh N\u1ee3 TK 632<\/strong>\u00a0l\u00e0 38.580.000, ch\u1ec9\u00a0ti\u00eau\u00a0<strong>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong>\u00a0tr\u00ean\u00a0<strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>\u00a0l\u00e0 0.<br \/>\n=&gt; B\u1ea1n\u00a0\u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (0) v\u1edbi ph\u00e1t sinh TK 632 (38.580.000) tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n<p><strong>\u2756 C\u00e1ch kh\u1eafc ph\u1ee5c:\u00a0<\/strong>V\u00e0o\u00a0<strong>Nghi\u1ec7p v\u1ee5<\/strong>\\<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong>\u00a0\u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 trong k\u1ef3, xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/ket-chuyen-lai-lo-de-xac-dinh-ket-qua-kinh-doanh\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>.<\/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<h5><strong>Nguy\u00ean nh\u00e2n 2: Trong k\u1ef3 c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m gi\u00e1 v\u1ed1n<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>\u2756 M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5:\u00a0<\/strong>\u0110\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n l\u00e0m gi\u1ea3m tr\u1eeb gi\u00e1 v\u1ed1n (h\u1ea1ch to\u00e1n C\u00f3 TK 632), tuy nhi\u00ean do b\u1ea1n\u00a0\u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi ph\u00e1t sinh N\u1ee3 TK 632 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n<p><strong>V\u00ed d\u1ee5:\u00a0<\/strong>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n<p>\u2013 Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 =&gt; B\u1ea1n\u00a0h\u1ea1ch to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n N\u1ee3 632\/C\u00f3 156: 38.580.000.<br \/>\n\u2013 Nghi\u1ec7p v\u1ee5 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i =&gt; B\u1ea1n h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 v\u1ed1n N\u1ee3 156\/C\u00f3 632: 5.000.000.<br \/>\n\u2013 K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 =&gt; B\u1ea1n h\u1ea1ch to\u00e1n N\u1ee3 911\/C\u00f3 632: 33.580.000.<\/p>\n<p>Khi\u00a0\u0111\u00f3 tr\u00ean\u00a0<strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>,\u00a0<strong>Ph\u00e1t sinh N\u1ee3 TK 632<\/strong>\u00a0l\u00e0 38.580.000, ch\u1ec9\u00a0ti\u00eau\u00a0<strong>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong>\u00a0tr\u00ean\u00a0<strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>\u00a0l\u00e0 33.580.000<br \/>\n=&gt; B\u1ea1n\u00a0\u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (33.580.000) v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 632 (38.580.000) n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n<p><strong>\u2756C\u00e1ch kh\u1eafc ph\u1ee5c:\u00a0<\/strong>S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0nh\u01b0 v\u1eady l\u00e0 \u0110\u00daNG.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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><strong>Tr\u01b0\u1eddng h\u1ee3p 3: Ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng, Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng b\u1eb1ng ph\u00e1t sinh c\u1ee7a TK 641, TK 642 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng, Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi ph\u00e1t sinh TK 641, 642 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n, b\u1ea1n th\u1ea5y s\u1ed1 li\u1ec7u b\u1ecb l\u1ec7ch ho\u1eb7c kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 do m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n sau:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h5><strong>Nguy\u00ean nh\u00e2n 1: Ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>\u2756 M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5:\u00a0<\/strong>Trong k\u1ef3, b\u1ea1n \u0111\u00e3 h\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (N\u1ee3 641, 642), tuy nhi\u00ean ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i k\u1ef3.<\/p>\n<p>Tr\u00ean\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam_the_nao_khi_in_bao_cao_ket_qua_hoat_dong_kinh_doanh_so_lieu_bi_lech\/html_29040000\" target=\"_blank\" rel=\"noopener noreferrer\">Ti\u1ec7n \u00edch\\Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng\/Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111ang thi\u1ebft l\u1eadp l\u1ea5y ph\u00e1t sinh N\u1ee3 TK 911\/C\u00f3 TK 641 (ho\u1eb7c 642) \u2013 N\u1ee3 TK 641 (ho\u1eb7c 642)\/C\u00f3 TK 911, v\u00ec v\u1eady trong tr\u01b0\u1eddng h\u1ee3p b\u1ea1n\u00a0ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 th\u00ec tr\u00ean b\u00e1o c\u00e1o, ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng\/Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p s\u1ebd = 0<br \/>\n=&gt; B\u1ea1n \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng, Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u1edbi ph\u00e1t sinh TK 641, 642 trong k\u1ef3 n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n<p><strong>\u2756 V\u00ed d\u1ee5:\u00a0<\/strong>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n<p>Nghi\u1ec7p v\u1ee5 ghi nh\u1eadn chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p =&gt; B\u1ea1n h\u1ea1ch to\u00e1n ghi nh\u1eadn chi ph\u00ed N\u1ee3 TK 642: 10.000.000.<\/p>\n<p>Khi\u00a0\u0111\u00f3 tr\u00ean\u00a0<strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>,\u00a0<strong>Ph\u00e1t sinh N\u1ee3 TK 642<\/strong>\u00a0l\u00e0\u00a010.000.000, ch\u1ec9\u00a0ti\u00eau\u00a0<strong>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u00a0<\/strong>tr\u00ean\u00a0<strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>\u00a0l\u00e0 0.<br \/>\n=&gt; B\u1ea1n \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (0) v\u1edbi ph\u00e1t sinh TK 642 (10.000.000) tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n<p><strong>\u2756C\u00e1ch kh\u1eafc ph\u1ee5c:\u00a0<\/strong>V\u00e0o\u00a0<strong>Nghi\u1ec7p v\u1ee5<\/strong>\\<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong>\u00a0\u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 trong k\u1ef3, xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/ket-chuyen-lai-lo-de-xac-dinh-ket-qua-kinh-doanh\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>.<\/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<h5><strong>Nguy\u00ean nh\u00e2n 2: Trong k\u1ef3 c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>\u2756 M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5:\u00a0<\/strong>\u0110\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (h\u1ea1ch to\u00e1n C\u00f3 TK 641, 642), tuy nhi\u00ean do b\u1ea1n\u00a0\u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng, Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi ph\u00e1t sinh N\u1ee3 TK 641, 642 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n<p><strong>\u2756 V\u00ed d\u1ee5:\u00a0<\/strong>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n<p>\u2013 Nghi\u1ec7p v\u1ee5 ghi nh\u1eadn chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p =&gt; B\u1ea1n\u00a0h\u1ea1ch to\u00e1n ghi nh\u1eadn chi ph\u00ed N\u1ee3 TK 642: 10.000.000<br \/>\n\u2013 Nghi\u1ec7p v\u1ee5\u00a0gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p =&gt; B\u1ea1n\u00a0h\u1ea1ch to\u00e1n ghi nh\u1eadn kho\u1ea3n gi\u1ea3m chi ph\u00ed C\u00f3 TK 642: 2.000.000.<br \/>\n\u2013 K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 =&gt; B\u1ea1n\u00a0h\u1ea1ch to\u00e1n N\u1ee3 911\/C\u00f3 642: 8.000.000<\/p>\n<p>Khi\u00a0\u0111\u00f3 tr\u00ean\u00a0<strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>,\u00a0<strong>Ph\u00e1t sinh N\u1ee3 TK 642\u00a0<\/strong>l\u00e0 10.000.000, ch\u1ec9\u00a0ti\u00eau\u00a0<strong>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u00a0<\/strong>tr\u00ean\u00a0<strong>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>\u00a0l\u00e0 8.000.000<br \/>\n=&gt; B\u1ea1n\u00a0\u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (8.000.000) v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 642 (10.000.000) n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n<p><strong>\u2756 C\u00e1ch kh\u1eafc ph\u1ee5c:\u00a0<\/strong>S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng\/Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u00a0nh\u01b0\u00a0v\u1eady l\u00e0 \u0110\u00daNG.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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><strong>Tr\u01b0\u1eddng h\u1ee3p 4: C\u1ed9t N\u0103m tr\u01b0\u1edbc\/Qu\u00fd tr\u01b0\u1edbc\/K\u1ef3 tr\u01b0\u1edbc kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/nhap-lam-the-nao-khi-so-nam-truoc-tren-bao-cao-ket-qua-hoat-dong-kinh-doanh-len-khong-dung-so-lieu\/\">t\u1ea1i \u0111\u00e2y<\/a><\/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><strong>Tr\u01b0\u1eddng h\u1ee3p 5: B\u00e1o c\u00e1o c\u1ed9t k\u1ef3 n\u00e0y kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u ho\u1eb7c sai s\u1ed1 li\u1ec7u t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau chi ph\u00ed, ch\u1ec9 c\u00f3 s\u1ed1 li\u1ec7u t\u1ea1i c\u1ed9t doanh thu<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong>\u2756 Nguy\u00ean nh\u00e2n<\/strong>: C\u00f3 th\u1ec3 do ch\u01b0a th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u2756 C\u00e1ch kh\u1eafc ph\u1ee5c<\/strong>:<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o menu ph\u00e2n h\u1ec7<strong> T\u1ed5ng h\u1ee3p<\/strong>\\tab<strong> K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: <\/strong>X\u00f3a c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 \u0111\u00e3 l\u1eadp trong n\u0103m.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3: <\/strong>L\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 l\u1ea7n l\u01b0\u1ee3t cho t\u1eebng th\u00e1ng trong n\u0103m.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/ket-chuyen-lai-lo-de-xac-dinh-ket-qua-kinh-doanh\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/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><strong>Tr\u01b0\u1eddng h\u1ee3p 6: S\u1ed1 li\u1ec7u C\u1ed9t k\u1ef3 tr\u01b0\u1edbc\/ th\u00e1ng tr\u01b0\u1edbc\/ qu\u00fd tr\u01b0\u1edbc\/ n\u0103m tr\u01b0\u1edbc ch\u01b0a \u0111\u00fang khi so s\u00e1nh v\u1edbi C\u1ed9t k\u1ef3 n\u00e0y\/ th\u00e1ng n\u00e0y\/ qu\u00fd n\u00e0y\/ n\u0103m nay <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong>\u2756 Nguy\u00ean nh\u00e2n<\/strong>: C\u00e1ch so s\u00e1nh s\u1ed1 li\u1ec7u sai nguy\u00ean t\u1eafc. Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u c\u1ed9t k\u1ef3 tr\u01b0\u1edbc\/ th\u00e1ng tr\u01b0\u1edbc\/ qu\u00fd tr\u01b0\u1edbc\/ n\u0103m tr\u01b0\u1edbc s\u1ebd c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n th\u1eddi gian t\u1eeb ng\u00e0y \u0111\u1ebfn ng\u00e0y anh\/ch\u1ecb l\u1eadp b\u00e1o c\u00e1o, c\u00e1c kho\u1ea3ng th\u1eddi gian c\u1ed1 \u0111\u1ecbnh nh\u01b0 th\u00e1ng, qu\u00fd, 6 th\u00e1ng, n\u0103m s\u1ebd so s\u00e1nh tr\u1ef1c ti\u1ebfp v\u1edbi th\u00e1ng, qu\u00fd, 6 th\u00e1ng, n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i s\u1ebd \u0111\u1ebfm ng\u01b0\u1ee3c ng\u00e0y li\u1ec1n k\u1ec1. V\u00ed d\u1ee5: t\u1eeb 01\/10\/2024 \u0111\u1ebfn 05\/12\/2024<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">==&gt; <strong>C\u1ed9t K\u1ef3 n\u00e0y<\/strong>: s\u1ebd l\u00e0 s\u1ed1 li\u1ec7u c\u1ee7a 01\/10\/2024 \u0111\u1ebfn 05\/12\/2024, t\u01b0\u01a1ng \u1ee9ng 66 ng\u00e0y.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">==&gt; <strong>C\u1ed9t K\u1ef3 tr\u01b0\u1edbc<\/strong>: ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y t\u01b0\u01a1ng \u1ee9ng 66 ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3, t\u1ee9c l\u00e0 t\u1eeb 26\/7\/2024 \u0111\u1ebfn 30\/09\/2024)<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u2756 C\u00e1ch kh\u1eafc ph\u1ee5c<\/strong>: N\u1ebfu anh\/ch\u1ecb ch\u1ecdn kho\u1ea3ng th\u1eddi gian b\u00e1o c\u00e1o l\u00e0 th\u00e1ng\/ qu\u00fd\/ 6 th\u00e1ng\/ n\u0103m th\u00ec anh\/ch\u1ecb s\u1ebd so s\u00e1nh v\u1edbi tham s\u1ed1 li\u1ec1n k\u1ec1. V\u00ed d\u1ee5 b\u00e1o c\u00e1o th\u00e1ng 1\/2026 s\u1ed1 k\u1ef3 tr\u01b0\u1edbc kh\u00f4ng th\u1ec3 so s\u00e1nh v\u1edbi s\u1ed1 n\u0103m nay c\u1ee7a b\u00e1o c\u00e1o n\u0103m 2025. N\u1ebfu anh\/ch\u1ecb kh\u00f4ng ch\u1ecdn kho\u1ea3ng th\u1eddi gian c\u1ed1 \u0111\u1ecbnh s\u1eb5n ph\u1ea7n m\u1ec1m \u0111ang l\u1ea5y \u0111\u00fang theo s\u1ed1 ng\u00e0y t\u01b0\u01a1ng \u1ee9ng \u0111ang xem b\u00e1o c\u00e1o, n\u1ebfu c\u1ea7n l\u1ea5y l\u00ean theo s\u1ed1 kh\u00e1c cho c\u1ed9t K\u1ef3 tr\u01b0\u1edbc =&gt; th\u00ec Qu\u00fd kh\u00e1ch v\u00e0o <strong>T\u1ed5ng h\u1ee3p\/L\u1eadp BCTC<\/strong> \u0111\u1ec3 l\u1eadp v\u00e0 g\u00f5 tay l\u1ea1i s\u1ed1 ti\u1ec1n c\u1ed9t K\u1ef3 tr\u01b0\u1edbc.<\/span><\/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><strong>Tr\u01b0\u1eddng h\u1ee3p 7: S\u1ed1 li\u1ec7u l\u1ee3i nhu\u1eadn kh\u00f4ng kh\u1edbp s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 421<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Xem h\u01b0\u1edbng d\u1eabn <a href=\"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\/\">t\u1ea1i \u0111\u00e2y<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":[3548,3549,3550],"class_list":["post-2865","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-ket-qua-hoat-dong-kinh-doanh-so-lieu-bi-sai","ht_kb_tag-bao-cao-ket-qua-hoat-dong-kinh-doanh-so-lieu-khong-dung","ht_kb_tag-bao-cao-kqhdkd-so-lieu-bi-lech"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2865","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=2865"}],"version-history":[{"count":11,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2865\/revisions"}],"predecessor-version":[{"id":65711,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2865\/revisions\/65711"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=2865"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=2865"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=2865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}