{"id":16187,"date":"2021-09-15T13:48:13","date_gmt":"2021-09-15T06:48:13","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=16187"},"modified":"2026-06-23T17:59:05","modified_gmt":"2026-06-23T10:59:05","slug":"lam-the-nao-khi-xem-bao-cao-tong-hop-cong-no-phai-tra-theo-ngoai-te-so-du-nguyen-te-0-nhung-so-du-quy-doi-van-con","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-xem-bao-cao-tong-hop-cong-no-phai-tra-theo-ngoai-te-so-du-nguyen-te-0-nhung-so-du-quy-doi-van-con\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi xem b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 theo ngo\u1ea1i t\u1ec7, s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 =0 nh\u01b0ng s\u1ed1 d\u01b0 quy \u0111\u1ed5i v\u1eabn c\u00f2n?"},"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><strong>M\u1ee5c \u0111\u00edch:<\/strong> Gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u t\u1ed5ng th\u1ec3 v\u1ec1 hi\u1ec7n t\u01b0\u1ee3ng s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 b\u1eb1ng 0 nh\u01b0ng s\u1ed1 d\u01b0 quy \u0111\u1ed5i v\u1eabn c\u00f2n tr\u00ean b\u00e1o c\u00e1o T\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 theo ngo\u1ea1i t\u1ec7, nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd. Qua \u0111\u00f3, Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh \u0111\u1ed1i tr\u1eeb ch\u1ee9ng t\u1eeb \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh \u0111\u00fang s\u1ed1 li\u1ec7u.<\/p>\n<p><strong>N\u1ed9i dung:\u00a0<\/strong><\/p>\n<ul>\n<li>Nh\u1eadn bi\u1ebft hi\u1ec7n t\u01b0\u1ee3ng s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 = 0 nh\u01b0ng s\u1ed1 d\u01b0 quy \u0111\u1ed5i c\u00f2n<\/li>\n<li>Nguy\u00ean nh\u00e2n do ch\u01b0a x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/li>\n<li>H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n \u0111\u1ed1i tr\u1eeb ch\u1ee9ng t\u1eeb \u0111\u1ec3 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch<\/li>\n<li>K\u1ebft qu\u1ea3 sau khi x\u1eed l\u00fd<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> \u00a0K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb c\u00f4ng n\u1ee3, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/p>\n<p><b>Bi\u1ec3u hi\u1ec7n: <\/b>Tr\u00ean b\u00e1o c\u00e1o <strong>T\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 theo ngo\u1ea1i t\u1ec7<\/strong>, s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 =0 nh\u01b0ng s\u1ed1 d\u01b0 quy \u0111\u1ed5i v\u1eabn c\u00f2n.<\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone wp-image-73629 size-full\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/105-1.png\" alt=\"\" width=\"1679\" height=\"409\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/105-1.png 1679w, \/accounting\/wp-content\/uploads\/2026\/06\/105-1-1600x390.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/105-1-768x187.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/105-1-50x12.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/105-1-1536x374.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/105-1-60x15.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/105-1-100x24.png 100w\" sizes=\"(max-width: 1679px) 100vw, 1679px\" \/><\/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><strong>2. C\u00e1ch x\u1eed l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>2.1 Nguy\u00ean nh\u00e2n<\/strong><\/p>\n<p style=\"padding-left: 40px;\">Do ch\u01b0a x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 khi c\u00f3 ph\u00e1t sinh.<\/p>\n<p><strong>2.2 Gi\u1ea3i ph\u00e1p<\/strong><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n <a href=\"\/accounting\/kb\/doi_tru_chung_tu_cong_no_cua_nha_cung_cap\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>\u0111\u1ed1i tr\u1eeb ch\u1ee9ng t\u1eeb<\/strong><\/a> \u0111\u1ec3 ph\u1ea7n m\u1ec1m x\u1eed l\u00fd ch\u00eanh l\u1ec7ch.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-73633\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/106-1.png\" alt=\"\" width=\"1777\" height=\"891\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/106-1.png 1777w, \/accounting\/wp-content\/uploads\/2026\/06\/106-1-1600x802.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/106-1-768x385.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/106-1-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/106-1-1536x770.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/106-1-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/106-1-100x50.png 100w\" sizes=\"(max-width: 1777px) 100vw, 1777px\" \/><\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-73645\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/107-1.png\" alt=\"\" width=\"1907\" height=\"917\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/107-1.png 1907w, \/accounting\/wp-content\/uploads\/2026\/06\/107-1-1600x769.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/107-1-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/107-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/107-1-1536x739.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/107-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/107-1-100x48.png 100w\" sizes=\"(max-width: 1907px) 100vw, 1907px\" \/><\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-73647\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/108-1.png\" alt=\"\" width=\"1910\" height=\"913\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/108-1.png 1910w, \/accounting\/wp-content\/uploads\/2026\/06\/108-1-1600x765.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/108-1-768x367.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/108-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/108-1-1536x734.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/108-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/108-1-100x48.png 100w\" sizes=\"(max-width: 1910px) 100vw, 1910px\" \/><\/p>\n<ul>\n<li>Sau khi th\u1ef1c hi\u1ec7n \u0111\u1ed1i tr\u1eeb, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ra b\u00fat to\u00e1n x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1. B\u00e1o c\u00e1o s\u1ebd l\u00ean \u0111\u00fang.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-73649\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/109-1.png\" alt=\"\" width=\"1680\" height=\"383\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/109-1.png 1680w, \/accounting\/wp-content\/uploads\/2026\/06\/109-1-1600x365.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/109-1-768x175.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/109-1-50x11.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/109-1-1536x350.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/109-1-60x14.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/109-1-100x23.png 100w\" sizes=\"(max-width: 1680px) 100vw, 1680px\" \/><\/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":[2628],"ht-kb-tag":[],"class_list":["post-16187","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-mua-hang-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16187","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=16187"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16187\/revisions"}],"predecessor-version":[{"id":77155,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16187\/revisions\/77155"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16187"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16187"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}