{"id":17170,"date":"2021-09-27T16:56:56","date_gmt":"2021-09-27T09:56:56","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=17170"},"modified":"2025-12-09T11:30:01","modified_gmt":"2025-12-09T04:30:01","slug":"lam-the-nao-khi-in-bao-cao-ket-qua-hoat-dong-kinh-doanh-so-lieu-bi-lech","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-in-bao-cao-ket-qua-hoat-dong-kinh-doanh-so-lieu-bi-lech\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi in B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u1ed1 li\u1ec7u b\u1ecb l\u1ec7ch?"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi in B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u ho\u1eb7c s\u1ed1 li\u1ec7u kh\u00f4ng kh\u1edbp v\u1edbi ph\u00e1t sinh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong> Ch\u1ec9 ra c\u00e1c nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn khi in B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u ho\u1eb7c s\u1ed1 li\u1ec7u kh\u00f4ng kh\u1edbp v\u1edbi ph\u00e1t sinh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n.<\/p>\n<\/div><\/div>\n

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

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Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u00e0 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu b\u1ecb l\u1ec7ch so v\u1edbi ph\u00e1t sinh c\u1ee7a c\u00e1c TK tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n.<\/h4>\n

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Nguy\u00ean nh\u00e2n 1: D\u1eef li\u1ec7u theo TT200: \u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu v\u00e0o t\u00e0i kho\u1ea3n 511.<\/h5>\n

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M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5: <\/strong>\u0110\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu nh\u01b0 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n,\u2026 nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK 521 m\u00e0 h\u1ea1ch to\u00e1n th\u1eb3ng v\u00e0o TK 511.<\/p>\n

Theo c\u00f4ng th\u1ee9c c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>:<\/p>\n

Ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong> thi\u1ebft l\u1eadp = Ph\u00e1t sinh C\u00f3 TK 511 \u2013 Ph\u00e1t sinh N\u1ee3 TK 511 (kh\u00f4ng k\u1ec3 ph\u00e1t sinh k\u1ebft chuy\u1ec3n kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu sang TK 511 v\u00e0 k\u1ebft chuy\u1ec3n doanh thu b\u00e1n h\u00e0ng sang TK 911) => V\u00ec v\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu h\u1ea1ch to\u00e1n th\u1eb3ng v\u00e0o TK 511 n\u00f3i tr\u00ean.<\/p>\n

Ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong> thi\u1ebft l\u1eadp = Ph\u00e1t sinh N\u1ee3 TK 521 \u2013 Ph\u00e1t sinh C\u00f3 TK 521 (kh\u00f4ng k\u1ec3 ph\u00e1t sinh k\u1ebft chuy\u1ec3n kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu sang TK 511) => V\u00ec v\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea1n kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK 521 n\u00ean C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu = 0<\/p>\n

=> D\u1eabn t\u1edbi khi \u0111\u1ed1i chi\u1ebfu, b\u1ea1n s\u1ebd th\u1ea5y ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu kh\u00f4ng l\u1ea5y \u0111\u00fang theo ph\u00e1t sinh th\u1ef1c t\u1ebf.<\/p>\n

V\u00ed d\u1ee5: <\/strong>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n

\u2013 Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, h\u1ea1ch to\u00e1n N\u1ee3 111,112,131\/C\u00f3 511: 1.500.000.000
\n\u2013 Nghi\u1ec7p v\u1ee5 ghi nh\u1eadn gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u1ea1ch to\u00e1n N\u1ee3 511\/C\u00f3 111: 20.000.000.
\n\u2013 K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 trong k\u1ef3, h\u1ea1ch to\u00e1n N\u1ee3 511\/C\u00f3 911: 1.480.000.000<\/p>\n

Khi \u0111\u00f3 tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>, ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong> l\u00e0 1.480.000.000, ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong> l\u00e0 0.
\n=> b\u1ea1n ki\u1ec3m tra th\u1ea5y trong k\u1ef3 c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu nh\u01b0ng ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu = 0 n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n

B\u01b0\u1edbc 1:<\/strong> M\u1edf <\/span>B\u1ea3ng t\u1ed5ng h\u1ee3p ph\u00e1t sinh t\u00e0i kho\u1ea3n<\/strong>, ch\u1ecdn TK 511<\/span><\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 2:<\/strong> Ki\u1ec3m tra c\u1ed9t N\u1ee3 \u0111ang \u0111\u1ed1i \u1ee9ng v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0o. B\u1ecf qua psinh N\u1ee3 v\u1edbi TK 911 v\u00e0 521 (do b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n), th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea5t c\u1ea3 c\u00e1c TK c\u00f2n l\u1ea1i. V\u00ed d\u1ee5: TK 131<\/p>\n

B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n v\u00e0o d\u00f2ng TK \u0111\u1ec3 xem S\u1ed5 chi ti\u1ebft TK511. Sau \u0111\u00f3 th\u1ef1c hi\u1ec7n l\u1ecdc c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3: Ph\u00e1t sinh n\u1ee3 > 0 v\u00e0 Tk \u0111\u1ed1i \u1ee9ng = 131<\/p>\n

B\u01b0\u1edbc 4:<\/strong> Sau \u0111\u00f3 nh\u1ea5n v\u00e0o t\u1eebng s\u1ed1 ch\u1ee9ng t\u1eeb v\u00e0 s\u1eeda l\u1ea1i TK \u0111\u00fang v\u1ec1 TK gi\u1ea3m tr\u1eeb doanh thu 521<\/p>\n

\"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

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Nguy\u00ean nh\u00e2n 2: D\u1eef li\u1ec7u theo TT133: Khi h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, b\u1ea1n ch\u1ec9 h\u1ea1ch to\u00e1n N\u1ee3 TK 511, m\u00e0 kh\u00f4ng ch\u1ecdn th\u00f4ng tin Nghi\u1ec7p v\u1ee5.<\/h5>\n

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M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5: <\/strong>\u0110\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu nh\u01b0 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n,\u2026 khi h\u1ea1ch to\u00e1n, b\u1ea1n ch\u1ec9 h\u1ea1ch to\u00e1n N\u1ee3 TK 511 m\u00e0 kh\u00f4ng ch\u1ecdn th\u00f4ng tin Nghi\u1ec7p v\u1ee5<\/strong>.<\/p>\n

Tr\u00ean b\u00e1o c\u00e1o ch\u1ec9 ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c ph\u00e1t sinh n\u00e0o c\u1ee7a TK 511 l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu khi tr\u00ean ch\u1ee9ng t\u1eeb c\u00f3 ch\u1ecdn Nghi\u1ec7p v\u1ee5 l\u00e0 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (b\u00e1n h\u00e0ng)\/Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\/Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n.<\/p>\n

=> D\u1eabn t\u1edbi trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi in B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ed1 li\u1ec7u t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang s\u1ed1 li\u1ec7u ph\u00e1t sinh th\u1ef1c t\u1ebf.<\/p>\n

V\u00ed d\u1ee5: <\/strong>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n

\u2013 Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, h\u1ea1ch to\u00e1n N\u1ee3 131\/C\u00f3 511: 1.500.000.000
\n\u2013 Nghi\u1ec7p v\u1ee5 ghi nh\u1eadn Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u1ea1ch to\u00e1n N\u1ee3 511\/C\u00f3 131: 17.000.000 tr\u00ean Ch\u1eebng t\u1eeb NVK<\/strong> nh\u01b0ng kh\u00f4ng ch\u1ecdn th\u00f4ng tin Nghi\u1ec7p v\u1ee5<\/strong>.
\n\u2013 K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 trong k\u1ef3, h\u1ea1ch to\u00e1n N\u1ee3 511\/C\u00f3 911: 1.483.000.000<\/p>\n

Khi \u0111\u00f3 s\u1ed1 li\u1ec7u tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> nh\u01b0 sau: ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong> l\u00e0 1.483.000.000, ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong> l\u00e0 0.
\n=> B\u1ea1n ki\u1ec3m tra c\u00f3 ph\u00e1t sinh chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng nh\u01b0ng ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu = 0 n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

C\u00e1ch kh\u1eafc ph\u1ee5c:\u00a0<\/strong><\/p>\n

M\u1edf S\u1ed5 chi ti\u1ebft TK 511. Th\u1ef1c hi\u1ec7n l\u1ecdc c\u1ed9t Ph\u00e1t sinh N\u1ee3 > 0 v\u00e0 c\u1ed9t Nghi\u1ec7p v\u1ee5 gi\u1ea3m tr\u1eeb doanh thu l\u00e0 Tr\u1ed1ng.<\/p>\n

Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb c\u00e1c d\u00f2ng ch\u1ee9ng t\u1eeb th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n tr\u00ean. \u1ea4n v\u00e0o S\u1ed1 ch\u1eebng t\u1eeb \u0111\u1ec3 m\u1edf, th\u1ef1c hi\u1ec7n b\u1ecf ghi v\u00e0 ch\u1ecdn l\u1ea1i nghi\u1ec7p v\u1ee5 cho \u0111\u00fang<\/p>\n

\"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

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Nguy\u00ean nh\u00e2n 3: Trong k\u1ef3 c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu l\u1edbn h\u01a1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/h5>\n

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M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5: <\/strong>Trong k\u1ef3, \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n, Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\u2026) l\u1edbn h\u01a1n s\u1ed1 doanh thu ph\u00e1t sinh trong k\u1ef3, l\u00e0m cho sau khi k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 th\u00ec t\u1ed5ng ph\u00e1t sinh TK 511 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n => s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.
\n=> Khi \u0111\u1ed1i chi\u1ebfu, b\u1ea1n so s\u00e1nh ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 511 n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

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V\u00ed d\u1ee5<\/strong>:Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n

\u2013 Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, h\u1ea1ch to\u00e1n C\u00f3 511 l\u00e0 2.000.000.
\n\u2013 Nghi\u1ec7p v\u1ee5 tr\u1ea3 l\u1ea1i h\u00e0ng \u0111\u00e3 b\u00e1n th\u00e1ng tr\u01b0\u1edbc, h\u1ea1ch to\u00e1n N\u1ee3 5212 l\u00e0 5.000.000.
\n\u2013 K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 trong k\u1ef3, h\u1ea1ch to\u00e1n N\u1ee3 511\/C\u00f3 5212: 5.000.000, N\u1ee3 TK 911\/ C\u00f3 TK 511: 3.000.000.<\/p>\n

Khi \u0111\u00f3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>, Ph\u00e1t sinh C\u00f3 TK 511 <\/strong>l\u00e0 5.000.000. Trong khi tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>, ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/strong>l\u00e0 2.000.000, C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong> l\u00e0 5.000.000.
\n=> B\u1ea1n \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (2.000.000) v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 511 (5.000.000) n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n<\/div>\n

C\u00e1ch kh\u1eafc ph\u1ee5c: <\/strong>S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0 v\u1eady l\u00e0 \u0110\u00daNG.<\/div>\n
\n<\/div><\/div>\n
<\/span><\/p>\n
Nguy\u00ean nh\u00e2n 4: Trong k\u1ef3 c\u00f3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i\/gi\u1ea3m gi\u00e1 c\u00f3 chi\u1ebft kh\u1ea5u.<\/h5>\n

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\n

\u00a0M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5: <\/strong>Trong k\u1ef3, \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n\/Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u00f3 chi\u1ebft kh\u1ea5u (C\u00f3 TK 5211)
\n=> Khi \u0111\u1ed1i chi\u1ebfu, b\u1ea1n\u00a0so s\u00e1nh ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 521 n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

\n

V\u00ed d\u1ee5<\/strong>: Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n

\u2013 Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 chi\u1ebft kh\u1ea5u, h\u1ea1ch to\u00e1n kho\u1ea3n chi\u1ebft kh\u1ea5u N\u1ee3 5211\/C\u00f3 131: 5.000.000.
\n\u2013 Nghi\u1ec7p v\u1ee5 tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n c\u00f3 chi\u1ebft kh\u1ea5u, h\u1ea1ch to\u00e1n gi\u1ea3m chi\u1ebft kh\u1ea5u N\u1ee3 131\/C\u00f3 5211 l\u00e0 1.000.000.
\n\u2013 K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 trong k\u1ef3, h\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu N\u1ee3 511\/C\u00f3 5211: 4.000.000.<\/p>\n

Khi \u0111\u00f3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>, Ph\u00e1t sinh N\u1ee3 TK 5211 <\/strong>l\u00e0 5.000.000. Trong khi tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>, ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong> l\u00e0 4.000.000.
\n=> B\u1ea1n\u00a0\u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (4.000.000) v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 5211 (5.000.000) n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n<\/div>\n

\u00a0C\u00e1ch kh\u1eafc ph\u1ee5c: <\/strong>S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thunh\u01b0 v\u1eady l\u00e0 \u0110\u00daNG.<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Tr\u01b0\u1eddng h\u1ee3p 2: Ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n b\u1ecb l\u1ec7ch so v\u1edbi ph\u00e1t sinh TK 632 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/h4>\n

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\n\n\n\n

\nKhi \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi ph\u00e1t sinh TK 632 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n, b\u1ea1n\u00a0th\u1ea5y s\u1ed1 li\u1ec7u b\u1ecb l\u1ec7ch ho\u1eb7c kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 do m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n sau:<\/span><\/div><\/div>\n
<\/span><\/p>\n
Nguy\u00ean nh\u00e2n 1: Trong k\u1ef3 c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m gi\u00e1 v\u1ed1n<\/h5>\n

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M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5: <\/strong>\u0110\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n l\u00e0m gi\u1ea3m tr\u1eeb gi\u00e1 v\u1ed1n (h\u1ea1ch to\u00e1n C\u00f3 TK 632), tuy nhi\u00ean do b\u1ea1n\u00a0\u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi ph\u00e1t sinh N\u1ee3 TK 632 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

V\u00ed d\u1ee5: <\/strong>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n

\u2013 Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, h\u1ea1ch to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n N\u1ee3 632\/C\u00f3 156: 100.000.000
\n\u2013 Nghi\u1ec7p v\u1ee5 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 v\u1ed1n N\u1ee3 156\/C\u00f3 632: 20.000.000
\n\u2013 K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7, h\u1ea1ch to\u00e1n N\u1ee3 911\/C\u00f3 632: 80.000.000<\/p>\n

Khi \u0111\u00f3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>, Ph\u00e1t sinh N\u1ee3 TK 632<\/strong> l\u00e0 100.000.000, ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> l\u00e0 80.000.000
\n=> B\u1ea1n \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (80.000.000) v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 632 (100.000.000) n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

C\u00e1ch kh\u1eafc ph\u1ee5c: <\/strong>S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n nh\u01b0 v\u1eady l\u00e0 \u0110\u00daNG.<\/p>\n<\/div><\/div>\n

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Nguy\u00ean nh\u00e2n 2: Ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/h5>\n

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M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5: <\/strong>Trong k\u1ef3, b\u1ea1n \u0111\u00e3 h\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (N\u1ee3 632) khi b\u00e1n h\u00e0ng, tuy nhi\u00ean ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i k\u1ef3.<\/p>\n

Tr\u00ean Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111ang thi\u1ebft l\u1eadp l\u1ea5y ph\u00e1t sinh N\u1ee3 TK 911\/C\u00f3 TK 632 \u2013 N\u1ee3 TK 632\/C\u00f3 TK 911, v\u00ec v\u1eady trong tr\u01b0\u1eddng h\u1ee3p b\u1ea1n\u00a0ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 th\u00ec tr\u00ean b\u00e1o c\u00e1o, ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n s\u1ebd = 0
\n=> B\u1ea1n\u00a0\u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u1edbi ph\u00e1t sinh TK 632 trong k\u1ef3 n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

V\u00ed d\u1ee5: <\/strong>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n

Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, h\u1ea1ch to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n N\u1ee3 632\/C\u00f3 156: 100.000.000<\/p>\n

Khi \u0111\u00f3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>, Ph\u00e1t sinh N\u1ee3 TK 632<\/strong> l\u00e0 100.000.000, ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> l\u00e0 0.
\n=> B\u1ea1n \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (0) v\u1edbi ph\u00e1t sinh TK 632 (100.000.000) tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

C\u00e1ch kh\u1eafc ph\u1ee5c: <\/strong>th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/a> v\u00e0 xem l\u1ea1i b\u00e1o c\u00e1o.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

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Tr\u01b0\u1eddng h\u1ee3p 3: Ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng, Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng b\u1eb1ng ph\u00e1t sinh c\u1ee7a TK 641, 642 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/h4>\n

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Khi \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng, Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi ph\u00e1t sinh TK 641, 642 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n, b\u1ea1n th\u1ea5y s\u1ed1 li\u1ec7u b\u1ecb l\u1ec7ch ho\u1eb7c kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 do m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n sau:<\/span><\/p>\n\n\n\n
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Nguy\u00ean nh\u00e2n 1: Trong k\u1ef3 c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/h5>\n

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M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5: <\/strong>\u0110\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (h\u1ea1ch to\u00e1n C\u00f3 TK 641, 642), tuy nhi\u00ean do b\u1ea1n\u00a0\u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng, Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi ph\u00e1t sinh N\u1ee3 TK 641, 642 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

V\u00ed d\u1ee5: <\/strong>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n

\u2013 Nghi\u1ec7p v\u1ee5 ghi nh\u1eadn chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p => B\u1ea1n\u00a0h\u1ea1ch to\u00e1n ghi nh\u1eadn chi ph\u00ed N\u1ee3 TK 642: 10.000.000
\n\u2013 Nghi\u1ec7p v\u1ee5 gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p => B\u1ea1n\u00a0h\u1ea1ch to\u00e1n ghi nh\u1eadn kho\u1ea3n gi\u1ea3m chi ph\u00ed C\u00f3 TK 642: 2.000.000.
\n\u2013 K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 => B\u1ea1n\u00a0h\u1ea1ch to\u00e1n N\u1ee3 911\/C\u00f3 642: 8.000.000<\/p>\n

Khi \u0111\u00f3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>, Ph\u00e1t sinh N\u1ee3 TK 642 <\/strong>l\u00e0 10.000.000, ch\u1ec9 ti\u00eau Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p <\/strong>tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> l\u00e0 8.000.000
\n=> B\u1ea1n\u00a0\u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (8.000.000) v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 642 (10.000.000) n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

\u2756 C\u00e1ch kh\u1eafc ph\u1ee5c: <\/strong>S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng\/Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0 v\u1eady l\u00e0 \u0110\u00daNG.<\/p>\n<\/div><\/div>\n

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Nguy\u00ean nh\u00e2n 2: Ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/h5>\n

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M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5: <\/strong>Trong k\u1ef3, b\u1ea1n \u0111\u00e3 h\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (N\u1ee3 641, 642), tuy nhi\u00ean ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i k\u1ef3.<\/p>\n

Tr\u00ean Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng\/Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111ang thi\u1ebft l\u1eadp l\u1ea5y ph\u00e1t sinh N\u1ee3 TK 911\/C\u00f3 TK 641 (ho\u1eb7c 642) \u2013 N\u1ee3 TK 641 (ho\u1eb7c 642)\/C\u00f3 TK 911, v\u00ec v\u1eady trong tr\u01b0\u1eddng h\u1ee3p b\u1ea1n\u00a0ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 th\u00ec tr\u00ean b\u00e1o c\u00e1o, ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng\/Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p s\u1ebd = 0=> B\u1ea1n \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Chi ph\u00ed b\u00e1n h\u00e0ng, Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u1edbi ph\u00e1t sinh TK 641, 642 trong k\u1ef3 n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

V\u00ed d\u1ee5: <\/strong>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n

Nghi\u1ec7p v\u1ee5 ghi nh\u1eadn chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p => B\u1ea1n h\u1ea1ch to\u00e1n ghi nh\u1eadn chi ph\u00ed N\u1ee3 TK 642: 10.000.000.<\/p>\n

Khi \u0111\u00f3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>, Ph\u00e1t sinh N\u1ee3 TK 642<\/strong> l\u00e0 10.000.000, ch\u1ec9 ti\u00eau Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p <\/strong>tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> l\u00e0 0.
\n=> B\u1ea1n \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (0) v\u1edbi ph\u00e1t sinh TK 642 (10.000.000) tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong>th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/a> v\u00e0 xem l\u1ea1i b\u00e1o c\u00e1o.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

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Tr\u01b0\u1eddng h\u1ee3p 4: C\u1ed9t N\u0103m tr\u01b0\u1edbc\/Qu\u00fd tr\u01b0\u1edbc\/K\u1ef3 tr\u01b0\u1edbc kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u<\/h4>\n

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Nguy\u00ean nh\u00e2n: <\/strong>Do c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp l\u1ea5y theo ph\u00e1t sinh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n n\u00ean v\u1edbi d\u1eef li\u1ec7u b\u1ea1n kh\u00f4ng ph\u1ea3i l\u00e0 d\u1eef li\u1ec7u li\u00ean n\u0103m th\u00ec s\u1ebd kh\u00f4ng c\u00f3 ph\u00e1t sinh n\u0103m tr\u01b0\u1edbc, v\u00ec v\u1eady c\u1ed9t N\u0103m tr\u01b0\u1edbc\/Qu\u00fd tr\u01b0\u1edbc\/K\u1ef3 tr\u01b0\u1edbc s\u1ebd kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u.<\/span><\/p>\n

C\u00e1ch kh\u1eafc ph\u1ee5c: <\/strong>B\u1ea1n th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 nh\u1eadp tay s\u1ed1 li\u1ec7u v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i c\u1ed9t N\u0103m tr\u01b0\u1edbc\/Qu\u00fd tr\u01b0\u1edbc\/K\u1ef3 tr\u01b0\u1edbc. Xem h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i \u0111\u00e2y.<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

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Tr\u01b0\u1eddng h\u1ee3p 5: B\u00e1o c\u00e1o c\u1ed9t k\u1ef3 n\u00e0y kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u ho\u1eb7c sai s\u1ed1 li\u1ec7u t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau chi ph\u00ed, ch\u1ec9 c\u00f3 s\u1ed1 li\u1ec7u t\u1ea1i c\u1ed9t doanh thu<\/h4>\n

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Nguy\u00ean nh\u00e2n:<\/strong> C\u00f3 th\u1ec3 do ch\u01b0a th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/span><\/p>\n

\u00a0C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n