{"id":17807,"date":"2021-10-30T15:05:23","date_gmt":"2021-10-30T08:05:23","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=17807"},"modified":"2026-03-05T16:48:08","modified_gmt":"2026-03-05T09:48:08","slug":"kiem-tra-bao-cao-tai-chinh","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/kiem-tra-bao-cao-tai-chinh\/","title":{"rendered":"Ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p li\u00ean quan \u0111\u1ebfn c\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Ki\u1ec3m tra c\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb tr\u00f9ng l\u1eb7p ho\u1eb7c thi\u1ebft l\u1eadp kh\u00f4ng \u0111\u00fang<\/li>\n<li>Ki\u1ec3m tra b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\/b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh kh\u00f4ng c\u00e2n<\/li>\n<li>Gi\u1ea3i \u0111\u00e1p c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/li>\n<li>Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/li>\n<li>X\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 khi l\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, ng\u01b0\u1eddi 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. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4>2.1 Ki\u1ec3m tra c\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>V\u00e0o <strong>T\u1ed5ng h\u1ee3p<\/strong>\/ <strong>L\u1eadp BCTC,<\/strong> m\u1edf BCTC \u0111\u00e3 l\u1eadp v\u00e0 ch\u1ecdn <strong>Ki\u1ec3m tra b\u00e1o c\u00e1o<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/10\/kiem-tra-CT-trung-1600x933.jpg\" alt=\"\" width=\"1600\" height=\"933\" \/><\/p>\n<p><b>2.1.1 C\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb tr\u00f9ng l\u1eb7p \u1edf nhi\u1ec1u ch\u1ec9 ti\u00eau<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_cong_thuc_thiet_lap_bctc_bi_trung_lap_o_nhieu_chi_tieu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><b>2.1.2 C\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp cho b\u00e1o c\u00e1o ch\u01b0a \u0111\u00fang v\u1edbi s\u1ed1 d\u01b0 c\u1ee7a T\u00e0i kho\u1ea3n<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/1_2__cong_thuc_thiet_lap_cho_bao_cao_chua_dung_voi_so_du_cua_tai_khoan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/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<h4><b>2.2. Ki\u1ec3m tra b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\/B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh kh\u00f4ng c\u00e2n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/10\/kiem-tra-can-doi-khong-can-1600x933.jpg\" alt=\"\" width=\"1600\" height=\"933\" \/><\/p>\n<p><b>2.2.1. S\u1ed1 d\u01b0 ban \u0111\u1ea7u c\u1ee7a t\u00e0i kho\u1ea3n nh\u1eadp ch\u01b0a c\u00e2n<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_so_du_ban_dau_cua_tai_khoan_nhap_chua_can\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><b>2.2.2. S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ho\u1eb7c cu\u1ed1i k\u1ef3 do ch\u01b0a k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_cac_tk_doanh_thu_chi_phi_van_con_so_du\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><b>2.2.3. C\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb tr\u00f9ng l\u1eb7p \u1edf nhi\u1ec1u ch\u1ec9 ti\u00eau<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_cong_thuc_thiet_lap_bcdkt_bi_trung_lap_o_nhieu_chi_tieu\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><b>2.2.4. C\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp cho b\u00e1o c\u00e1o ch\u01b0a \u0111\u00fang v\u1edbi s\u1ed1 d\u01b0 c\u1ee7a T\u00e0i kho\u1ea3n<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_cong_thuc_thiet_lap_chua_dung_voi_so_du_cua_tk\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y.<\/a><\/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<h4><b>2.3. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>2.3.1. L\u00e0m th\u1ebf n\u00e0o khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng l\u1ea5y \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc?<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-xem-bao-cao-tai-chinh-khong-lay-duoc-so-lieu-nam-truoc\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><b>2.3.2. 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?<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-in-bao-cao-ket-qua-hoat-dong-kinh-doanh-so-lieu-bi-lech\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><b>2.3.3. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh?<\/b><br \/>\nXem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-kiem-tra-doi-chieu-du-lieu-tren-bao-cao-ket-qua-hoat-dong-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y.<\/a><\/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<h4><b>2.4. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>2.4.1. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (pp tr\u1ef1c ti\u1ebfp)?<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-kiem-tra-doi-chieu-so-lieu-cua-cac-chi-tieu-tren-bao-cao-luu-chuyen-tien-te-pp-truc-tiep\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><b>2.4.2. L\u00e0m th\u1ebf n\u00e0o khi ch\u1ec9 ti\u00eau Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n gi\u1eefa B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp) v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u1ecb l\u1ec7ch?<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-chi-tieu-tien-va-tuong-duong-tien-giua-bao-cao-luu-chuyen-tien-te-pp-truc-tiep-va-bang-can-doi-ke-toan-bi-lech\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><b>2.4.3. L\u00e0m th\u1ebf n\u00e0o khi ch\u1ec9 ti\u00eau Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n gi\u1eefa B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp) v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u1ecb l\u1ec7ch?<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-chi-tieu-tien-va-tuong-duong-tien-giua-bao-cao-luu-chuyen-tien-te-pp-gian-tiep-va-bang-can-doi-ke-toan-bi-lech\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y.<\/a><\/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<h4><b>2.5. Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>2.5.1. 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?<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/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\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><b>2.5.2. 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?<\/b><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/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\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y.<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/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":[2647],"ht-kb-tag":[],"class_list":["post-17807","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-mua-quyet-toan"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17807","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=17807"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17807\/revisions"}],"predecessor-version":[{"id":57711,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17807\/revisions\/57711"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=17807"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=17807"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=17807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}