{"id":18879,"date":"2022-01-03T16:27:17","date_gmt":"2022-01-03T09:27:17","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=18879"},"modified":"2025-12-08T12:01:05","modified_gmt":"2025-12-08T05:01:05","slug":"3-6-chung-tu-hach-toan-nham-tk-cong-no-tk-tien-tk-thue-la-tk-kho","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/3-6-chung-tu-hach-toan-nham-tk-cong-no-tk-tien-tk-thue-la-tk-kho\/","title":{"rendered":"3.6. Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n nh\u1ea7m TK c\u00f4ng n\u1ee3\/TK ti\u1ec1n\/TK thu\u1ebf l\u00e0 TK kho"},"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> H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda khi ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n nh\u1ea7m <strong>TK c\u00f4ng n\u1ee3\/TK ti\u1ec1n\/TK thu\u1ebf<\/strong> th\u00e0nh <strong>TK kho<\/strong>, g\u00e2y ch\u00eanh l\u1ec7ch gi\u1eefa <strong>S\u1ed5 k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n Kho<\/strong> v\u00e0 <strong>S\u1ed5 kho<\/strong>. Khi \u0111\u00f3, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o chi ti\u1ebft th\u1ec3 hi\u1ec7n th\u00f4ng tin: Ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n c\u00f3 sai s\u00f3t.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-24391\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2022\/01\/6-5-1600x436.png\" alt=\"\" width=\"1600\" height=\"436\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/01\/6-5-1600x436.png 1600w, \/accounting\/wp-content\/uploads\/2022\/01\/6-5-768x209.png 768w, \/accounting\/wp-content\/uploads\/2022\/01\/6-5-50x14.png 50w, \/accounting\/wp-content\/uploads\/2022\/01\/6-5-1536x419.png 1536w, \/accounting\/wp-content\/uploads\/2022\/01\/6-5-60x16.png 60w, \/accounting\/wp-content\/uploads\/2022\/01\/6-5-100x27.png 100w, \/accounting\/wp-content\/uploads\/2022\/01\/6-5.png 1877w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><br \/>\n<strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>C\u00e1ch nh\u1eadn bi\u1ebft ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n nh\u1ea7m t\u00e0i kho\u1ea3n<\/li>\n<li>C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n<\/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 th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u01b0\u1eddng h\u1ee3p n\u00e0y Anh\/Ch\u1ecb c\u1ea7n ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i cho ch\u00ednh x\u00e1c b\u1eb1ng c\u00e1ch:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Nh\u1ea5n v\u00e0o <strong>S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb chi ti\u1ebft l\u00ean ki\u1ec3m tra.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> S\u1eeda l\u1ea1i t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n \u0111\u00fang:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-18881\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2022\/01\/2022-01-03_15-59-26.jpg\" alt=\"\" width=\"1420\" height=\"831\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/01\/2022-01-03_15-59-26.jpg 1420w, \/accounting\/wp-content\/uploads\/2022\/01\/2022-01-03_15-59-26-768x449.jpg 768w, \/accounting\/wp-content\/uploads\/2022\/01\/2022-01-03_15-59-26-50x29.jpg 50w, \/accounting\/wp-content\/uploads\/2022\/01\/2022-01-03_15-59-26-60x35.jpg 60w, \/accounting\/wp-content\/uploads\/2022\/01\/2022-01-03_15-59-26-100x59.jpg 100w\" sizes=\"(max-width: 1420px) 100vw, 1420px\" \/><\/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":[2607],"ht-kb-tag":[],"class_list":["post-18879","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18879","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=18879"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18879\/revisions"}],"predecessor-version":[{"id":46297,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/18879\/revisions\/46297"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=18879"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=18879"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=18879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}