{"id":2291,"date":"2017-12-25T18:00:53","date_gmt":"2017-12-25T11:00:53","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=2291"},"modified":"2025-12-11T15:05:01","modified_gmt":"2025-12-11T08:05:01","slug":"hdqt_so_du_ban_dau_cua_tai_khoan_nhap_chua_can","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_so_du_ban_dau_cua_tai_khoan_nhap_chua_can\/","title":{"rendered":"2.1. S\u1ed1 d\u01b0 ban \u0111\u1ea7u c\u1ee7a t\u00e0i kho\u1ea3n nh\u1eadp ch\u01b0a c\u00e2n"},"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> H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00f4ng c\u00e2n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA.<\/p>\n<p><b>Bi\u1ec3u hi\u1ec7n:<\/b> Khi ki\u1ec3m tra b\u00e1o c\u00e1o, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 kh\u00f4ng c\u00e2n gi\u1eefa T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n.<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Ki\u1ec3m tra b\u00e1o c\u00e1o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<li>Nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 kh\u00f4ng c\u00e2n.<\/li>\n<li>Gi\u1ea3i ph\u00e1p nh\u1eadp l\u1ea1i s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n.<\/li>\n<li>Tham kh\u1ea3o c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1ec7ch s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c.<\/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<\/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><b>2. C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00f4ng c\u00e2n<\/b><\/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><b>2.1 Ki\u1ec3m tra b\u00e1o c\u00e1o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Tr\u00ean giao di\u1ec7n l\u1eadp <b style=\"font-family: inherit; font-size: inherit;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/b><span style=\"font-family: inherit; font-size: inherit;\"> (TT200) ho\u1eb7c <\/span><b style=\"font-family: inherit; font-size: inherit;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/b><span style=\"font-family: inherit; font-size: inherit;\"> (TT133), ch\u1ecdn ch\u1ee9c n\u0103ng <\/span><b style=\"font-family: inherit; font-size: inherit;\">Ki\u1ec3m tra b\u00e1o c\u00e1o<\/b><span style=\"font-family: inherit; font-size: inherit;\">.<\/span><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i m\u1ee5c Ki\u1ec3m tra <\/span><b style=\"font-family: inherit; font-size: inherit;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00f4ng c\u00e2n<\/b><span style=\"font-family: inherit; font-size: inherit;\"> nh\u1ea5n <\/span><b style=\"font-family: inherit; font-size: inherit;\">Ki\u1ec3m tra ngay<\/b><span style=\"font-family: inherit; font-size: inherit;\">.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/11\/kiem-tra-BCTC-3-1600x930.jpg\" alt=\"\" width=\"1600\" height=\"930\" \/><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 3:<\/strong> Tr\u01b0\u1eddng h\u1ee3p T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 v\u00e0 T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng b\u1eb1ng nhau, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec7n th\u1ecb th\u00f4ng b\u00e1o th\u1ec3 hi\u1ec7n s\u1ed1 ch\u00eanh l\u1ec7ch.<\/span> <img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/11\/so-du-dau-ky-khong-can-1600x443.jpg\" alt=\"\" width=\"1600\" height=\"443\" \/> <\/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 Nguy\u00ean nh\u00e2n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><b style=\"font-family: inherit; font-size: inherit;\">Nguy\u00ean nh\u00e2n 1:<\/b><span style=\"font-family: inherit; font-size: inherit;\"> S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 b\u1ecb nh\u1eadp sai \u1edf m\u1ed9t v\u00e0i ch\u1ec9 ti\u00eau n\u00e0o \u0111\u00f3.<\/span><\/li>\n<li><b style=\"font-family: inherit; font-size: inherit;\">Nguy\u00ean nh\u00e2n 2:<\/b><span style=\"font-family: inherit; font-size: inherit;\"> S\u1ed1 li\u1ec7u ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n v\u00e0o th\u1eddi \u0111i\u1ec3m chuy\u1ec3n s\u1ed1 d\u01b0 t\u1eeb n\u0103m tr\u01b0\u1edbc sang n\u0103m sau, d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u \u0111\u1ea7u k\u1ef3 ph\u1ea7n T\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n l\u1ec7ch nhau.<\/span><\/li>\n<\/ul>\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 Gi\u1ea3i ph\u00e1p<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Nh\u1ea5n v\u00e0o <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/strong><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean thanh c\u00f4ng c\u1ee5, ch\u1ecdn ch\u1ee9c n\u0103ng <\/span><b style=\"font-family: inherit; font-size: inherit;\">Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/b><span style=\"font-family: inherit; font-size: inherit;\"> \\ <\/span><b style=\"font-family: inherit; font-size: inherit;\">S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/b><span style=\"font-family: inherit; font-size: inherit;\">.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2017\/12\/qt_56.png\" alt=\"\" width=\"1102\" height=\"692\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2017\/12\/qt_56.png\" alt=\"\" width=\"1102\" height=\"692\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1eadp l\u1ea1i s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n, theo s\u1ed1 d\u01b0 tr\u00ean <b>B\u1ea3ng C\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/b> \u0111\u00e3 ch\u1ed1t t\u00ednh \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u h\u1ea1ch to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m. Xem h\u01b0\u1edbng d\u1eabn khai b\u00e1o s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_27010100\/\" 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 Tham kh\u1ea3o c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1ec7ch s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nTham kh\u1ea3o th\u00eam c\u00e1c nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u1ecb l\u1ec7ch ho\u1eb7c kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c:<\/p>\n<ul>\n<li><a href=\"\/accounting\/kb\/lam-the-nao-khi-in-bao-cao-ket-qua-hoat-dong-kinh-doanh-so-lieu-bi-lech\/\" target=\"_blank\" rel=\"noopener\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/li>\n<li><a href=\"\/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\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp)<\/a><\/li>\n<li><a href=\"\/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\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp)<\/a><\/li>\n<li><a href=\"\/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\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/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-2291","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\/2291","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=2291"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2291\/revisions"}],"predecessor-version":[{"id":51549,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2291\/revisions\/51549"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2291"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2291"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}