{"id":61229,"date":"2026-01-31T15:41:33","date_gmt":"2026-01-31T08:41:33","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&#038;p=61229"},"modified":"2026-02-28T09:29:02","modified_gmt":"2026-02-28T02:29:02","slug":"cach-lay-so-lieu-cot-nam-nay-tren-bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-thong-tu-200","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/cach-lay-so-lieu-cot-nam-nay-tren-bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-thong-tu-200\/","title":{"rendered":"C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ed9t N\u0103m nay tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo th\u00f4ng t\u01b0 200"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u cho c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng t\u01b0 200 theo t\u1eebng m\u00e3 ch\u1ec9 ti\u00eau v\u00e0 L\u01b0u \u00fd v\u1ec1 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Gi\u1ea3i th\u00edch c\u00f4ng th\u1ee9c l\u1ea5y s\u1ed1 li\u1ec7u cho t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n li\u00ean quan.<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p <\/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<ul>\n<li><b>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 01): <\/b>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 trong n\u0103m b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb T\u1ed5ng ph\u00e1t sinh C\u00f3 t\u00e0i kho\u1ea3n 511 &#8211; T\u1ed5ng ph\u00e1t sinh N\u1ee3 t\u00e0i kho\u1ea3n 511.<\/li>\n<\/ul>\n<\/li>\n<li><b>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (M\u00e3 02): <\/b>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\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb T\u1ed5ng ph\u00e1t sinh N\u1ee3 t\u00e0i kho\u1ea3n 511 \u0111\u1ed1i \u1ee9ng C\u00f3 t\u00e0i kho\u1ea3n 521.<\/li>\n<\/ul>\n<\/li>\n<li><b>Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 10): <\/b>Ph\u1ea3n \u00e1nh s\u1ed1 doanh thu b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, B\u0110S\u0110T, doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb (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, l\u00e0m c\u0103n c\u1ee9 t\u00ednh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <strong>(M\u00e3 01)<\/strong> &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu <strong>(M\u00e3 02)<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li><b>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (M\u00e3 11): <\/b>Ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, B\u0110S\u0110T, gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p, chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n ho\u1eb7c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb T\u1ed5ng ph\u00e1t sinh N\u1ee3 t\u00e0i kho\u1ea3n 632 &#8211; T\u1ed5ng ph\u00e1t sinh C\u00f3 632 (L\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh c\u1ee7a TK 632 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 911)<\/li>\n<\/ul>\n<\/li>\n<li><b>L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 20): <\/b>Ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, B\u0110S\u0110T v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <strong>(M\u00e3 10)<\/strong> &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n <strong>(M\u00e3 11)<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li><b>Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (M\u00e3 21): <\/b>Ph\u1ea3n \u00e1nh doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh thu\u1ea7n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb T\u1ed5ng ph\u00e1t sinh C\u00f3 t\u00e0i kho\u1ea3n 515 &#8211; T\u1ed5ng ph\u00e1t sinh N\u1ee3 515 (L\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh c\u1ee7a TK 515 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 911)<\/li>\n<\/ul>\n<\/li>\n<li><b>Chi ph\u00ed t\u00e0i ch\u00ednh (M\u00e3 22): <\/b>Ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed t\u00e0i ch\u00ednh, g\u1ed3m ti\u1ec1n l\u00e3i vay ph\u1ea3i tr\u1ea3, chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c cho thu\u00ea b\u1ea3n quy\u1ec1n, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh,&#8230; ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p\n<ul>\n<li>L\u1ea5y t\u1eeb T\u1ed5ng ph\u00e1t sinh N\u1ee3 t\u00e0i kho\u1ea3n 635 &#8211; T\u1ed5ng ph\u00e1t sinh C\u00f3 635 (L\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh c\u1ee7a TK 635 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 911)<\/li>\n<\/ul>\n<\/li>\n<li><b>Chi ph\u00ed l\u00e3i vay (M\u00e3 23): <\/b>Ph\u1ea3n \u00e1nh chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o (Thu\u1ed9c Chi ph\u00ed t\u00e0i ch\u00ednh <strong>(M\u00e3 22)<\/strong>), c\u00f3 th\u1ec3 t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 nh\u1eadp tay tr\u00ean b\u00e1o c\u00e1o ho\u1eb7c t\u1ef1 thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/html_29040000\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li><b>Chi ph\u00ed b\u00e1n h\u00e0ng (M\u00e3 25): P<\/b>h\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb T\u1ed5ng ph\u00e1t sinh N\u1ee3 t\u00e0i kho\u1ea3n 641 &#8211; T\u1ed5ng ph\u00e1t sinh C\u00f3 t\u00e0i kho\u1ea3n 641 (L\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh c\u1ee7a TK 641 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 911)<\/li>\n<\/ul>\n<\/li>\n<li><b>Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (M\u00e3 26): <\/b>Ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb T\u1ed5ng ph\u00e1t sinh N\u1ee3 t\u00e0i kho\u1ea3n 642 &#8211; T\u1ed5ng ph\u00e1t sinh C\u00f3 t\u00e0i kho\u1ea3n 642 (L\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh c\u1ee7a TK 642 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 911)<\/li>\n<\/ul>\n<\/li>\n<li><b>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 30): <\/b>Ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb L\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <strong>(M\u00e3 20)<\/strong> + (Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh <strong>(M\u00e3 21)<\/strong> &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh <strong>(M\u00e3 22)<\/strong>\u00a0&#8211; (Chi ph\u00ed b\u00e1n h\u00e0ng <strong>(M\u00e3 25)<\/strong> + Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p <strong>(M\u00e3 26)<\/strong>).<\/li>\n<\/ul>\n<\/li>\n<li><b>Thu nh\u1eadp kh\u00e1c (M\u00e3 31): <\/b>Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb Ph\u00e1t sinh C\u00f3 t\u00e0i kho\u1ea3n 711 &#8211; Ph\u00e1t sinh N\u1ee3 t\u00e0i kho\u1ea3n 711 (L\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh c\u1ee7a TK 711 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 911).<\/li>\n<\/ul>\n<\/li>\n<li><b>Chi ph\u00ed kh\u00e1c (M\u00e3 32): <\/b>Ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb Ph\u00e1t sinh N\u1ee3 t\u00e0i kho\u1ea3n 811 &#8211; Ph\u00e1t sinh C\u00f3 t\u00e0i kho\u1ea3n 811 (L\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh c\u1ee7a TK 811 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 911).<\/li>\n<\/ul>\n<\/li>\n<li><b>L\u1ee3i nhu\u1eadn kh\u00e1c (M\u00e3 40): <\/b>Ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp kh\u00e1c (sau khi \u0111\u00e3 tr\u1eeb thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) v\u1edbi chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb Thu nh\u1eadp kh\u00e1c <strong>(M\u00e3 31)<\/strong> &#8211; Chi ph\u00ed kh\u00e1c <strong>(M\u00e3 32)<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li><b>T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf (M\u00e3 50): <\/b>Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n trong n\u0103m b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh <strong>(M\u00e3 30)<\/strong> + L\u1ee3i nhu\u1eadn kh\u00e1c <strong>(M\u00e3 40)<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li><b>Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh (M\u00e3 51): <\/b>Ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb Ph\u00e1t sinh N\u1ee3 t\u00e0i kho\u1ea3n 8211 &#8211; Ph\u00e1t sinh C\u00f3 t\u00e0i kho\u1ea3n 8211 (L\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh c\u1ee7a TK 8211 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 911).<\/li>\n<\/ul>\n<\/li>\n<li><b>Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i (M\u00e3 52): <\/b>Ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb Ph\u00e1t sinh N\u1ee3 t\u00e0i kho\u1ea3n 8212 &#8211; Ph\u00e1t sinh C\u00f3 t\u00e0i kho\u1ea3n 8212 (L\u00e0 l\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh c\u1ee7a TK 8212 \u0111\u1ed1i \u1ee9ng v\u1edbi TK 911).<\/li>\n<\/ul>\n<\/li>\n<li><b>L\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN (M\u00e3 60): <\/b>Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn thu\u1ea7n (ho\u1eb7c l\u1ed7) sau thu\u1ebf TNDN t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (sau khi tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o\n<ul style=\"list-style-type: disc;\">\n<li>L\u1ea5y t\u1eeb T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf <strong>(M\u00e3 50)<\/strong> &#8211; (Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh <strong>(M\u00e3 51)<\/strong> + Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i <strong>(M\u00e3 52)<\/strong>).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b> Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n c\u00f3 ph\u00e1t sinh \u0111\u1ed3ng th\u1eddi kho\u1ea3n t\u0103ng doanh thu, chi ph\u00ed v\u00e0 c\u1ea3 c\u00e1c kho\u1ea3n l\u00e0m gi\u1ea3m doanh thu, chi ph\u00ed (Ngh\u0129a l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n v\u1eeba c\u00f3 ph\u00e1t sinh b\u00ean N\u1ee3 v\u1eeba c\u00f3 ph\u00e1t sinh b\u00ean C\u00f3) sau khi <b>k\u1ebft chuy\u1ec3n l\u00e3i, l\u1ed7<\/b> cu\u1ed1i k\u1ef3 m\u00e0 th\u1ef1c hi\u1ec7n so s\u00e1nh s\u1ed1 ph\u00e1t sinh tr\u00ean <b>b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/b> v\u1edbi s\u1ed1 li\u1ec7u l\u1ea5y l\u00ean <b>b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b> s\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 <b>b\u1ecf ghi<\/b> (kh\u00f4ng c\u1ea7n <b>x\u00f3a<\/b>) ch\u1ee9ng t\u1eeb <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 <b>k\u1ebft chuy\u1ec3n l\u00e3i, l\u1ed7<\/b> cu\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 <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 <b>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b>: Ch\u1ec9 ti\u00eau <b>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (M\u00e3 01)<\/b> s\u1ebd th\u1ec3 hi\u1ec7n l\u00e0 800 theo \u0111\u00fang nguy\u00ean t\u1eafc M\u00e3 01 = Ph\u00e1t sinh C\u00f3 511 &#8211; Ph\u00e1t sinh N\u1ee3 511.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":187,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-61229","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/61229","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\/187"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=61229"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/61229\/revisions"}],"predecessor-version":[{"id":65649,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/61229\/revisions\/65649"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=61229"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=61229"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=61229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}