{"id":17002,"date":"2021-09-24T11:23:48","date_gmt":"2021-09-24T04:23:48","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=17002"},"modified":"2025-12-09T11:20:08","modified_gmt":"2025-12-09T04:20:08","slug":"lam-the-nao-khi-mot-so-chi-tieu-ve-gia-tri-hao-mon-luy-ke-cua-tscd-tren-thuyet-minh-bao-cao-tai-chinh-khong-len-so-lieu","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-mot-so-chi-tieu-ve-gia-tri-hao-mon-luy-ke-cua-tscd-tren-thuyet-minh-bao-cao-tai-chinh-khong-len-so-lieu\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau v\u1ec1 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110 tr\u00ean Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u?"},"content":{"rendered":"
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<\/span><\/p>\n

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

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M\u1ee5c \u0111\u00edch:<\/strong> gi\u00fap Anh\/Ch\u1ecb nh\u1eadn di\u1ec7n nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd khi ch\u1ec9 ti\u00eau gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u tr\u00ean Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Qua \u0111\u00f3, Anh\/Ch\u1ecb bi\u1ebft c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 b\u00e1o c\u00e1o ph\u1ea3n \u00e1nh \u0111\u00fang s\u1ed1 li\u1ec7u t\u1eebng lo\u1ea1i TSC\u0110.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong> h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 kh\u1eafc ph\u1ee5c t\u00ecnh tr\u1ea1ng ch\u1ec9 ti\u00eau hao m\u00f2n l\u0169y k\u1ebf t\u1eebng lo\u1ea1i TSC\u0110 kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u do h\u1ea1ch to\u00e1n ch\u01b0a chi ti\u1ebft, b\u1eb1ng c\u00e1ch thi\u1ebft l\u1eadp l\u1ea1i c\u00f4ng th\u1ee9c ho\u1eb7c nh\u1eadp th\u1ee7 c\u00f4ng tr\u00ean b\u00e1o c\u00e1o.<\/p>\n

Bi\u1ec3u hi\u1ec7n:\u00a0<\/strong>Khi xem b\u00e1o c\u00e1o Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u1ec9nh, th\u1ea5y ch\u1ec9 ti\u00eau v\u1ec1 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf lo\u1ea1i T\u00e0i s\u1ea3n kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u.<\/p>\n

\"\"<\/p>\n<\/div><\/div>\n

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

2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n

<\/div>

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2.1. Nguy\u00ean nh\u00e2n<\/strong><\/h4>\n

Do tr\u00ean Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>, c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110 \u0111ang \u0111\u01b0\u1ee3c chia ra theo t\u1eebng lo\u1ea1i TSC\u0110, nh\u01b0ng khi h\u1ea1ch to\u00e1n kh\u1ea5u hao ch\u1ec9 h\u1ea1ch to\u00e1n chung v\u00e0o TK 2141, 2142\u2026 (kh\u00f4ng chi ti\u1ebft theo lo\u1ea1i TSC\u0110) n\u00ean ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00e1ch s\u1ed1 li\u1ec7u cho t\u1eebng ch\u1ec9 ti\u00eau m\u00e0 ch\u1ec9 l\u1ea5y \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u l\u00ean c\u1ed9t T\u1ed5ng c\u1ed9ng.<\/p>\n

2.2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h4>\n

C\u00e1ch 1:<\/strong><\/span> Thi\u00eat l\u1eadp l\u1ea1i c\u00f4ng th\u1ee9c<\/a> gi\u00e1 tr\u1ecb hao m\u00f2n cho t\u1eebng lo\u1ea1i TSC\u0110<\/p>\n

\"\"<\/p>\n

C\u00e1ch 2:<\/strong><\/span> Nh\u1eadp tay l\u1ea1i gi\u00e1 tr\u1ecb hao m\u00f2n cho t\u1eebng lo\u1ea1i TSC\u0110<\/p>\n

B\u01b0\u1edbc 1<\/strong>: V\u00e0o T\u1ed5ng h\u1ee3p\/<\/strong>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/a><\/p>\n

B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, sau \u0111\u00f3 nh\u1eadp tay s\u1ed1 li\u1ec7u v\u00e0 t\u1eebng ch\u1ec9 ti\u00eau theo lo\u1ea1i TSC\u0110<\/p>\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":[2638],"ht-kb-tag":[],"class_list":["post-17002","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\/17002","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=17002"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17002\/revisions"}],"predecessor-version":[{"id":48093,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17002\/revisions\/48093"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=17002"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=17002"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=17002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}