{"id":1791,"date":"2019-12-25T17:55:05","date_gmt":"2019-12-25T17:55:05","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=1791"},"modified":"2025-12-11T15:22:26","modified_gmt":"2025-12-11T08:22:26","slug":"html_23090101","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/html_23090101\/","title":{"rendered":"Ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean b\u00e1o c\u00e1o KQHDKD"},"content":{"rendered":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> Ph\u1ee5c v\u1ee5 cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau\u00a0Thu nh\u1eadp kh\u00e1c<\/strong>\u00a0v\u00e0\u00a0Chi ph\u00ed kh\u00e1c<\/strong>\u00a0tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

N\u1ed9i dung:<\/b><\/p>\n

    \n
  • Gi\u1edbi thi\u1ec7u c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh l\u00e3i\/l\u1ed7 t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T.<\/li>\n
  • H\u01b0\u1edbng d\u1eabn thao t\u00e1c ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, K\u1ebf to\u00e1n t\u00e0i s\u1ea3n, K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/p>\n<\/div><\/div>\n

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

    2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/h3>\n

    <\/div>

    \n

    Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a TT200 v\u00e0 TT133 v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

      \n
    • Thu nh\u1eadp t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T\u00a0(thu\u1ed9c Thu nh\u1eadp kh\u00e1c) = Ch\u00eanh l\u00ea\u0323ch gi\u01b0\u0303a khoa\u0309n thu t\u01b0\u0300 vi\u00ea\u0323c thanh ly\u0301, nh\u01b0\u01a1\u0323ng ba\u0301n TSC\u0110, B\u0110S\u0110T cao h\u01a1n gia\u0301 tri\u0323 co\u0300n la\u0323i cu\u0309a TSC\u0110, B\u0110S\u0110T va\u0300 chi phi\u0301 thanh ly\u0301.<\/li>\n
    • Chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T (thu\u1ed9c Chi ph\u00ed kh\u00e1c) = Ch\u00eanh l\u00ea\u0323ch gi\u01b0\u0303a khoa\u0309n thu t\u01b0\u0300 vi\u00ea\u0323c thanh ly\u0301, nh\u01b0\u01a1\u0323ng ba\u0301n TSC\u0110, B\u0110S\u0110T nho\u0309 h\u01a1n gia\u0301 tri\u0323 co\u0300n la\u0323i cu\u0309a TSC\u0110, B\u0110S\u0110T va\u0300 chi phi\u0301 thanh ly\u0301.<\/li>\n<\/ul>\n

      Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y:<\/p>\n

        \n
      • L\u00e3i t\u1eeb thanh l\u00fd TSC\u0110 = PhatsinhCO_ChiTietThanhlyTSCD_BDSDT(711) \u2013 PhatsinhNO_ChiTietThanhlyTSCD_BDSDT(811) (N\u1ebfu > 0)<\/li>\n
      • L\u1ed7 t\u1eeb thanh l\u00fd TSC\u0110 = PhatsinhNO_ChiTietThanhlyTSCD_BDSDT(811) \u2013 PhatsinhCO_ChiTietThanhlyTSCD_BDSDT(711) (N\u1ebfu > 0)<\/li>\n<\/ul>\n

        Trong \u0111\u00f3:<\/p>\n

          \n
        • \n
            \n
          • \n
              \n
            • PhatsinhCO_ChiTietThanhlyTSCD_BDSDT(711) = L\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK 711 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T<\/li>\n
            • PhatsinhNO_ChiTietThanhlyTSCD_BDSDT(811) = L\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK 811 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              \u0110\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3u \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u00e0o l\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 thanh l\u00fd
              \nnh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T th\u00ec K\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n b\u01b0\u1edbc ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<\/div><\/div>\n

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

              3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n

              <\/div>

              \n

              B\u01b0\u1edbc 1:<\/b> T\u1ea1i giao di\u1ec7n l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, nh\u1ea5n Ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb<\/b>.<\/p>\n

              B\u01b0\u1edbc 2:<\/b> Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n C\u00f3 TK 711 ho\u1eb7c N\u1ee3 TK 811.
              \n\"\"
              \nB\u01b0\u1edbc 3:<\/b> X\u00e1c \u0111\u1ecbnh ch\u1ee9ng t\u1eeb n\u00e0o l\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T.<\/p>\n

              B\u01b0\u1edbc 4:<\/b> T\u1ea1i c\u1ed9t Nghi\u1ec7p v\u1ee5<\/b>, ch\u1ecdn gi\u00e1 tr\u1ecb Nghi\u1ec7p v\u1ee5 thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T<\/b> cho c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 x\u00e1c \u0111\u1ecbnh t\u1ea1i b\u01b0\u1edbc 3.<\/p>\n

              B\u01b0\u1edbc 5:<\/b> Nh\u1ea5n \u0110\u1ed3ng \u00fd<\/b>.
              \n\"\"<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2595],"ht-kb-tag":[],"class_list":["post-1791","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_23000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1791","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=1791"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1791\/revisions"}],"predecessor-version":[{"id":51595,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1791\/revisions\/51595"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=1791"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=1791"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=1791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}