{"id":16974,"date":"2021-09-24T10:01:44","date_gmt":"2021-09-24T03:01:44","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=16974"},"modified":"2025-12-09T10:34:16","modified_gmt":"2025-12-09T03:34:16","slug":"lam-the-nao-khi-xem-bao-cao-tai-chinh-khong-lay-duoc-so-lieu-nam-truoc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-xem-bao-cao-tai-chinh-khong-lay-duoc-so-lieu-nam-truoc\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi xem B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng l\u1ea5y \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc?"},"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>1. T\u1ed5ng quan<\/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 r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t tr\u00ean c\u00e1c b\u00e1o c\u00e1o L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. Qua \u0111\u00f3, Anh\/Ch\u1ecb bi\u1ebft c\u00e1ch nh\u1eadp v\u00e0 hi\u1ec3n th\u1ecb \u0111\u00fang s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc tr\u00ean b\u00e1o c\u00e1o.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft: <\/strong>h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd t\u00ecnh tr\u1ea1ng b\u00e1o c\u00e1o kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc, t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, th\u1ef1c hi\u1ec7n nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng, cho \u0111\u1ebfn c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng khi xem b\u00e1o c\u00e1o tr\u00ean c\u00e1c ph\u00e2n h\u1ec7 kh\u00e1c<\/p>\n<p><strong>Bi\u1ec3u hi\u1ec7n:\u00a0<\/strong>Khi xem B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng l\u1ea5y \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc.<\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-23877\" src=\"\/accounting\/wp-content\/uploads\/2021\/09\/qt_47-1600x907.png\" alt=\"\" width=\"1600\" height=\"907\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/qt_47-1600x907.png 1600w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_47-768x435.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_47-50x28.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_47-1536x870.png 1536w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_47-60x34.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_47-100x57.png 100w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_47.png 1675w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng: <\/strong>K\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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>2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4>2.1 Nguy\u00ean nh\u00e2n<\/h4>\n<p style=\"padding-left: 40px; text-align: justify;\">C\u1ed9t s\u1ed1 N\u0103m tr\u01b0\u1edbc tr\u00ean b\u00e1o c\u00e1o <strong>L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong> v\u00e0 <strong>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> c\u0103n c\u1ee9 v\u00e0o ph\u00e1t sinh \u0111\u1ed1i \u1ee9ng c\u1ee7a c\u00e1c c\u1eb7p t\u00e0i kho\u1ea3n n\u00ean:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u li\u00ean n\u0103m (c\u00f3 nhi\u1ec1u n\u0103m t\u00e0i ch\u00ednh tr\u00ean 1 d\u1eef li\u1ec7u), c\u1ed9t <b>S\u1ed1 \u0111\u1ea7u n\u0103m\/N\u0103m tr\u01b0\u1edbc<\/b> s\u1ebd \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u.<\/li>\n<li style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u kh\u00f4ng li\u00ean n\u0103m (ch\u1ec9 c\u00f3 1 n\u0103m t\u00e0i ch\u00ednh tr\u00ean 1 d\u1eef li\u1ec7u) th\u00ec s\u1ebd kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4>2.2 C\u00e1ch th\u1ef1c hi\u1ec7n<\/h4>\n<p>\u0110\u1ec3 l\u1ea5y s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc l\u00ean b\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p\/L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 k\u1ef3 b\u00e1o c\u00e1o c\u1ea7n l\u1eadp<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1eadp tay c\u00e1c ch\u1ec9 ti\u00eau \u1edf c\u1ed9t N\u0103m tr\u01b0\u1edbc \u1edf b\u00e1o c\u00e1o <strong>L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong> v\u00e0 b\u00e1o c\u00e1o <strong>K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-23879\" src=\"\/accounting\/wp-content\/uploads\/2021\/09\/qt_48.png\" alt=\"\" width=\"1292\" height=\"437\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/qt_48.png 1292w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_48-768x260.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_48-50x17.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_48-60x20.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_48-100x34.png 100w\" sizes=\"(max-width: 1292px) 100vw, 1292px\" \/><\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-16981\" src=\"\/wp-content\/uploads\/2021\/09\/Nhap-tay-so-lieu-nam-truoc.png\" alt=\"\" width=\"1901\" height=\"951\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/Nhap-tay-so-lieu-nam-truoc.png 1901w, \/accounting\/wp-content\/uploads\/2021\/09\/Nhap-tay-so-lieu-nam-truoc-1600x800.png 1600w, \/accounting\/wp-content\/uploads\/2021\/09\/Nhap-tay-so-lieu-nam-truoc-768x384.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/Nhap-tay-so-lieu-nam-truoc-50x25.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/Nhap-tay-so-lieu-nam-truoc-1536x768.png 1536w, \/accounting\/wp-content\/uploads\/2021\/09\/Nhap-tay-so-lieu-nam-truoc-60x30.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/Nhap-tay-so-lieu-nam-truoc-100x50.png 100w\" sizes=\"(max-width: 1901px) 100vw, 1901px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd: <\/strong><\/em>sau khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p. N\u1ebfu mu\u1ed1n xem b\u00e1o c\u00e1o tr\u00ean ph\u00e2n h\u1ec7 B\u00e1o C\u00e1o, c\u1ea7n tich ch\u1ecdn v\u00e0o \u00f4 <strong>L\u1ea5y d\u1eef li\u1ec7u t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 l\u1eadp.<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-23880\" src=\"\/accounting\/wp-content\/uploads\/2021\/09\/qt_49.png\" alt=\"\" width=\"838\" height=\"941\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/qt_49.png 838w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_49-768x862.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_49-45x50.png 45w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_49-53x60.png 53w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_49-89x100.png 89w\" sizes=\"(max-width: 838px) 100vw, 838px\" \/><\/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":[2638],"ht-kb-tag":[],"class_list":["post-16974","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tong-hop"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16974","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=16974"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16974\/revisions"}],"predecessor-version":[{"id":47933,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16974\/revisions\/47933"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16974"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16974"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}