{"id":16995,"date":"2021-09-24T10:44:56","date_gmt":"2021-09-24T03:44:56","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=16995"},"modified":"2025-12-09T17:11:26","modified_gmt":"2025-12-09T10:11:26","slug":"lam-the-nao-khi-lap-thuyet-minh-bao-cao-tai-chinh-thong-tin-ky-ke-toan-nam-khong-lay-dung-ky-bao-cao-dang-lap","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-lap-thuyet-minh-bao-cao-tai-chinh-thong-tin-ky-ke-toan-nam-khong-lay-dung-ky-bao-cao-dang-lap\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi l\u1eadp Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00f4ng tin K\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00f4ng l\u1ea5y \u0111\u00fang k\u1ef3 b\u00e1o c\u00e1o \u0111ang l\u1eadp?"},"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> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin\u00a0<strong>K\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/strong>\u00a0tr\u00ean Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng l\u1ea5y \u0111\u00fang k\u1ef3 b\u00e1o c\u00e1o \u0111ang l\u1eadp<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong>: nguy\u00ean nh\u00e2n g\u00e2y ra l\u1ed7i khi l\u1eadp Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u1ec9nh, th\u00f4ng tin k\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00f4ng l\u1ea5y \u0111\u00fang k\u1ef3 b\u00e1o c\u00e1o \u0111ang l\u1eadp v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch kh\u1eafc ph\u1ee5c t\u01b0\u01a1ng \u1ee9ng cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<p><strong>Bi\u1ec3u hi\u1ec7n:\u00a0<\/strong>Khi l\u1eadp Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00f4ng tin <strong>K\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/strong> kh\u00f4ng l\u1ea5y \u0111\u00fang k\u1ef3 b\u00e1o c\u00e1o \u0111ang l\u1eadp?<\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-23889\" src=\"\/accounting\/wp-content\/uploads\/2021\/09\/qt_53-1600x903.png\" alt=\"\" width=\"1600\" height=\"903\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/qt_53-1600x903.png 1600w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_53-768x433.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_53-50x28.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_53-1536x866.png 1536w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_53-60x34.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_53-100x56.png 100w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_53.png 1677w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/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<p><span style=\"color: #0000ff;\"><strong>Nguy\u00ean nh\u00e2n 1: do b\u00e1o c\u00e1o \u0111ang \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp s\u1eb5n th\u00f4ng tin K\u1ef3 k\u1ebf to\u00e1n n\u0103m n\u00ean ch\u01b0\u01a1ng tr\u00ecnh lu\u00f4n l\u1ea5y th\u00f4ng tin n\u00e0y l\u00ean b\u00e1o c\u00e1o.<\/strong><\/span><\/p>\n<p><strong>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7<strong> T\u1ed5ng h\u1ee3p\/Quy tr\u00ecnh\/Ti\u1ec7n \u00edch\/Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23892\" src=\"\/accounting\/wp-content\/uploads\/2021\/09\/qt_54-1.png\" alt=\"\" width=\"1291\" height=\"580\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/qt_54-1.png 1291w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_54-1-768x345.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_54-1-50x22.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_54-1-60x27.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_54-1-100x45.png 100w\" sizes=\"(max-width: 1291px) 100vw, 1291px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: Ch\u1ecdn b\u00e1o c\u00e1o <strong>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, <\/strong>ch\u1ecdn m\u1ee5c<strong> 1.Th\u00f4ng tin chung<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> X\u00f3a n\u1ed9i dung \u1edf ph\u1ea7n <strong>K\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/strong> \u0111i. \u1ea4n <strong>C\u1ea5t<\/strong>.<\/p>\n<h4><img decoding=\"async\" class=\"alignnone size-full wp-image-16998\" src=\"\/wp-content\/uploads\/2021\/09\/Sua-lai-cong-thuc-ky-ke-toan.png\" alt=\"\" width=\"1903\" height=\"951\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/Sua-lai-cong-thuc-ky-ke-toan.png 1903w, \/accounting\/wp-content\/uploads\/2021\/09\/Sua-lai-cong-thuc-ky-ke-toan-1600x800.png 1600w, \/accounting\/wp-content\/uploads\/2021\/09\/Sua-lai-cong-thuc-ky-ke-toan-768x384.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/Sua-lai-cong-thuc-ky-ke-toan-50x25.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/Sua-lai-cong-thuc-ky-ke-toan-1536x768.png 1536w, \/accounting\/wp-content\/uploads\/2021\/09\/Sua-lai-cong-thuc-ky-ke-toan-60x30.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/Sua-lai-cong-thuc-ky-ke-toan-100x50.png 100w\" sizes=\"(max-width: 1903px) 100vw, 1903px\" \/><\/h4>\n<p><strong><span style=\"color: #0000ff;\">Nguy\u00ean nh\u00e2n 2: Do khi t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n, khai b\u00e1o sai n\u0103m t\u00e0i ch\u00ednh<\/span><\/strong><\/p>\n<p><strong>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/strong>\/<strong>T\u00f9y ch\u1ecdn\/T\u00f9y ch\u1ecdn chung<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-23893\" src=\"\/accounting\/wp-content\/uploads\/2021\/09\/qt_55.png\" alt=\"\" width=\"1293\" height=\"310\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/qt_55.png 1293w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_55-768x184.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_55-50x12.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_55-60x14.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/qt_55-100x24.png 100w\" sizes=\"(max-width: 1293px) 100vw, 1293px\" \/><\/li>\n<li style=\"list-style-type: none;\"><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i m\u1ee5c <strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/strong>, s\u1eeda l\u1ea1i <strong>Ng\u00e0y b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh<\/strong>. \u1ea4n <strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-16999\" src=\"\/wp-content\/uploads\/2021\/09\/Ngay-bat-dau-nam-tai-chinh.png\" alt=\"\" width=\"1846\" height=\"651\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/Ngay-bat-dau-nam-tai-chinh.png 1846w, \/accounting\/wp-content\/uploads\/2021\/09\/Ngay-bat-dau-nam-tai-chinh-1600x564.png 1600w, \/accounting\/wp-content\/uploads\/2021\/09\/Ngay-bat-dau-nam-tai-chinh-768x271.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/Ngay-bat-dau-nam-tai-chinh-50x18.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/Ngay-bat-dau-nam-tai-chinh-1536x542.png 1536w, \/accounting\/wp-content\/uploads\/2021\/09\/Ngay-bat-dau-nam-tai-chinh-60x21.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/Ngay-bat-dau-nam-tai-chinh-100x35.png 100w\" sizes=\"(max-width: 1846px) 100vw, 1846px\" \/><\/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-16995","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\/16995","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=16995"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16995\/revisions"}],"predecessor-version":[{"id":49023,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16995\/revisions\/49023"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16995"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16995"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}