{"id":2297,"date":"2017-12-25T18:01:00","date_gmt":"2017-12-25T11:01:00","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=2297"},"modified":"2025-12-08T15:27:07","modified_gmt":"2025-12-08T08:27:07","slug":"hdqt_cong_thuc_thiet_lap_chua_dung_voi_so_du_cua_tk","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_cong_thuc_thiet_lap_chua_dung_voi_so_du_cua_tk\/","title":{"rendered":"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"},"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:\u00a0<\/strong>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra 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. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp ch\u01b0a \u0111\u00fang v\u1edbi s\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o th\u1ec3 hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-18020\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/11\/cong-thuc-khong-dung-1600x413.jpg\" alt=\"\" width=\"1600\" height=\"413\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/11\/cong-thuc-khong-dung-1600x413.jpg 1600w, \/accounting\/wp-content\/uploads\/2021\/11\/cong-thuc-khong-dung-768x198.jpg 768w, \/accounting\/wp-content\/uploads\/2021\/11\/cong-thuc-khong-dung-50x13.jpg 50w, \/accounting\/wp-content\/uploads\/2021\/11\/cong-thuc-khong-dung-1536x397.jpg 1536w, \/accounting\/wp-content\/uploads\/2021\/11\/cong-thuc-khong-dung-60x16.jpg 60w, \/accounting\/wp-content\/uploads\/2021\/11\/cong-thuc-khong-dung-100x26.jpg 100w, \/accounting\/wp-content\/uploads\/2021\/11\/cong-thuc-khong-dung.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>C\u00e1ch ki\u1ec3m tra b\u00e1o c\u00e1o kh\u00f4ng c\u00e2n<\/li>\n<li>Bi\u1ec3u hi\u1ec7n khi c\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp ch\u01b0a \u0111\u00fang<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd v\u00e0 tham kh\u1ea3o c\u00e1c nguy\u00ean nh\u00e2n li\u00ean quan<\/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\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><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> (TT200) ho\u1eb7c <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>\u00a0nh\u1ea5n\u00a0<strong>Ki\u1ec3m tra ngay<\/strong><\/p>\n<div><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><\/div>\n<div style=\"line-height: 200%; text-align: justify;\"><\/div>\n<p><span style=\"text-decoration: underline;\"><strong>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd<\/strong><\/span><\/p>\n<p>Khi ph\u00e1t hi\u1ec7n c\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp ch\u01b0a \u0111\u00fang s\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o ch\u00ednh x\u00e1c v\u00e0 kh\u00f4ng b\u1ecb sai l\u1ec7ch c\u1ea7n ki\u1ec3m tra v\u00e0 thi\u1ebft l\u1eadp l\u1ea1i c\u00f4ng th\u1ee9c cho c\u00e1c ch\u1ec9 ti\u00eau m\u00e0 b\u00e1o c\u00e1o li\u1ec7t k\u00ea (Chi ti\u1ebft h\u01b0\u1edbng d\u1eabn vi\u1ec7c thi\u1ebft l\u1eadp v\u00e0 s\u1eeda \u0111\u1ed5i c\u00f4ng th\u1ee9c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh xem\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-thiet-lap-lai-cong-thuc-tren-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>).<\/p>\n<p><span style=\"font-size: 12pt;\">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:<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><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\"><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=\"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\"><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=\"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\"><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=\"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\">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-2297","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\/2297","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=2297"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2297\/revisions"}],"predecessor-version":[{"id":46751,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2297\/revisions\/46751"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2297"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2297"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}