{"id":2293,"date":"2017-12-25T18:00:55","date_gmt":"2017-12-25T11:00:55","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=2293"},"modified":"2025-12-08T15:14:16","modified_gmt":"2025-12-08T08:14:16","slug":"hdqt_cac_tk_doanh_thu_chi_phi_van_con_so_du","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_cac_tk_doanh_thu_chi_phi_van_con_so_du\/","title":{"rendered":"2.2. C\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed v\u1eabn c\u00f2n 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"},"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 x\u1eed l\u00fd nguy\u00ean nh\u00e2n khi\u1ebfn B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (TT200) v\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (TT133) kh\u00f4ng c\u00e2n s\u1ed1 li\u1ec7u. Tr\u01b0\u1eddng h\u1ee3p c<span style=\"font-size: 12pt;\"><span style=\"color: black;\">a\u0301c <strong>TK doanh thu, chi phi\u0301 v\u00e2\u0303n co\u0300n s\u00f4\u0301 d\u01b0 \u0111\u00e2\u0300u ky\u0300 ho\u0103\u0323c cu\u00f4\u0301i ky\u0300 ch\u01b0a \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u00ea\u0323n k\u00ea\u0301t chuy\u00ea\u0309n la\u0303i l\u00f4\u0303<\/strong>,<\/span><\/span> 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:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-17995\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/11\/giao-dien-TK-CPDT-chua-ket-chuyen-het-1600x677.jpg\" alt=\"\" width=\"1600\" height=\"677\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/11\/giao-dien-TK-CPDT-chua-ket-chuyen-het-1600x677.jpg 1600w, \/accounting\/wp-content\/uploads\/2021\/11\/giao-dien-TK-CPDT-chua-ket-chuyen-het-768x325.jpg 768w, \/accounting\/wp-content\/uploads\/2021\/11\/giao-dien-TK-CPDT-chua-ket-chuyen-het-50x21.jpg 50w, \/accounting\/wp-content\/uploads\/2021\/11\/giao-dien-TK-CPDT-chua-ket-chuyen-het-1536x650.jpg 1536w, \/accounting\/wp-content\/uploads\/2021\/11\/giao-dien-TK-CPDT-chua-ket-chuyen-het-60x25.jpg 60w, \/accounting\/wp-content\/uploads\/2021\/11\/giao-dien-TK-CPDT-chua-ket-chuyen-het-100x42.jpg 100w, \/accounting\/wp-content\/uploads\/2021\/11\/giao-dien-TK-CPDT-chua-ket-chuyen-het.jpg 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ki\u1ec3m tra b\u00e1o c\u00e1o v\u00e0 ph\u00e1t hi\u1ec7n th\u00f4ng b\u00e1o ch\u00eanh l\u1ec7ch.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed c\u00f2n s\u1ed1 d\u01b0 do ch\u01b0a k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7.<\/li>\n<li>Tham kh\u1ea3o c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1c 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.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, K\u1ebf to\u00e1n tr\u01b0\u1edfng, Qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng<br \/>\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\u00e1c b\u01b0\u1edbc ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Cho ph\u00e9p ki\u1ec3m tra nguy\u00ean nh\u00e2n B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (TT200) v\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (TT133) kh\u00f4ng c\u00e2n.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>C\u00e1ch thao t\u00e1c ki\u1ec3m tra<\/strong><\/span><\/p>\n<p>\u0110\u1ec3 ki\u1ec3m tra b\u00e1o c\u00e1o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00f4ng c\u00e2n th\u00ec c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Tr\u00ean giao di\u1ec7n l\u1eadp\u00a0<strong>Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n<\/strong>\u00a0(TT200) ho\u0103\u0323c\u00a0<strong>Ba\u0301o ca\u0301o ti\u0300nh hi\u0300nh ta\u0300i chi\u0301nh<\/strong>\u00a0(TT133), cho\u0323n ch\u01b0\u0301c n\u0103ng\u00a0<strong>Ki\u00ea\u0309m tra b\u00e1o c\u00e1o<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0T\u1ea1i m\u1ee5c Ki\u1ec3m tra\u00a0<strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00f4ng c\u00e2n<\/strong>, <span style=\"color: black; font-size: 12pt;\">cho\u0323n ch\u01b0\u0301c n\u0103ng <\/span><strong><span style=\"color: black; font-size: 12pt;\">Ki\u00ea\u0309m tra b\u00e1o c\u00e1o.<\/span><\/strong><\/p>\n<p style=\"margin: 5.25pt 0in 5.25pt 0.5in; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-18023\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/11\/kiem-tra-BCTC-3-1600x930.jpg\" alt=\"\" width=\"1600\" height=\"930\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/11\/kiem-tra-BCTC-3-1600x930.jpg 1600w, \/accounting\/wp-content\/uploads\/2021\/11\/kiem-tra-BCTC-3-768x446.jpg 768w, \/accounting\/wp-content\/uploads\/2021\/11\/kiem-tra-BCTC-3-50x29.jpg 50w, \/accounting\/wp-content\/uploads\/2021\/11\/kiem-tra-BCTC-3-1536x893.jpg 1536w, \/accounting\/wp-content\/uploads\/2021\/11\/kiem-tra-BCTC-3-60x35.jpg 60w, \/accounting\/wp-content\/uploads\/2021\/11\/kiem-tra-BCTC-3-100x58.jpg 100w, \/accounting\/wp-content\/uploads\/2021\/11\/kiem-tra-BCTC-3.jpg 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/span><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd<\/strong><\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i, l\u1ed7 th\u00ec th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7.<\/li>\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 nh\u01b0ng c\u00f3 thay \u0111\u1ed5i ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed th\u00ec x\u00f3a ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i, l\u1ed7 \u0111\u00e3 l\u1eadp v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u1ea1i.<\/li>\n<\/ul>\n<p>Xem chi ti\u1ebft h\u01b0\u1edbng d\u1eabn L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7, xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/ketchuyen_lailo_dexacdinh_ketquakinhdoanh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p>Tham 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 style=\"list-style-type: disc;\">\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\"><span style=\"font-size: 12pt;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/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\"><span style=\"font-size: 12pt;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp)<\/span><\/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\"><span style=\"font-size: 12pt;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp)<\/span><\/a><\/li>\n<li><span style=\"font-size: 12pt;\"><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><\/span><\/li>\n<\/ul>\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-2293","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\/2293","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=2293"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2293\/revisions"}],"predecessor-version":[{"id":46697,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2293\/revisions\/46697"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2293"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2293"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}