{"id":24410,"date":"2022-11-04T11:11:06","date_gmt":"2022-11-04T04:11:06","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=24410"},"modified":"2025-12-11T15:19:01","modified_gmt":"2025-12-11T08:19:01","slug":"11-2-kiem-tra-ket-chuyen-lai-lo-cuoi-ky","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/11-2-kiem-tra-ket-chuyen-lai-lo-cuoi-ky\/","title":{"rendered":"11.2. Ki\u1ec3m tra k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i k\u1ef3"},"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 x\u1eed l\u00fd khi c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed v\u1eabn c\u00f2n s\u1ed1 d\u01b0 tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch do ch\u01b0a k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 ho\u1eb7c c\u00f3 \u0111i\u1ec1u ch\u1ec9nh sau khi k\u1ebft chuy\u1ec3n.<\/p>\n<p><b>Bi\u1ec3u hi\u1ec7n:<\/b> Tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch hi\u1ec3n th\u1ecb th\u00f4ng tin c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed v\u00e0 s\u1ed1 d\u01b0 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n.<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u1ebf TNDN ph\u1ea3i n\u1ed9p khi k\u1ebft qu\u1ea3 kinh doanh c\u00f3 l\u00e3i.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean<\/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. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p <\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%; height: 1470px;\">\n<tbody>\n<tr style=\"height: 1470px;\">\n<td style=\"width: 100%; height: 1470px;\"><\/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. X\u1eed l\u00fd s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed<\/h4>\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>2.1.1. Tr\u01b0\u1eddng h\u1ee3p 1: D\u01b0 \u0111\u1ea7u k\u1ef3<\/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>Nguy\u00ean nh\u00e2n 1:<\/b> D\u1eef li\u1ec7u li\u00ean n\u0103m v\u00e0 n\u0103m tr\u01b0\u1edbc ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 ho\u1eb7c \u0111\u00e3 k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 nh\u01b0ng sau \u0111\u00f3 l\u1ea1i s\u1eeda l\u1ea1i doanh thu, chi ph\u00ed. N\u00ean sang n\u0103m nay c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed v\u1eabn c\u00f2n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3.<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><b>Gi\u1ea3i ph\u00e1p:<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><b>B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p<\/b>, tab <b>K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/b>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><b>B\u01b0\u1edbc 2:<\/b> Ch\u1ecdn kho\u1ea3ng th\u1eddi gian t\u00ecm ki\u1ebfm l\u00e0 n\u0103m tr\u01b0\u1edbc, nh\u1ea5n <b>L\u1ea5y d\u1eef li\u1ec7u<\/b>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><b>B\u01b0\u1edbc 3:<\/b> X\u00f3a c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 \u0111\u00e3 l\u1eadp trong k\u1ef3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><b>B\u01b0\u1edbc 4:<\/b> Th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 l\u1ea1i cho t\u1eebng th\u00e1ng (t\u1eeb th\u00e1ng 01 &#8211; th\u00e1ng 12). Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/ketchuyen_lailo_dexacdinh_ketquakinhdoanh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><b>Nguy\u00ean nh\u00e2n 2:<\/b> Khai b\u00e1o sai s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. Trong \u0111\u00f3, c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed v\u1eabn c\u00f2n s\u1ed1 d\u01b0.<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><b>Gi\u1ea3i ph\u00e1p:<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o \u00a0<strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/strong><b>\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u\\tab S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/b>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><strong>B\u01b0\u1edbc 2:<\/strong> Ki\u1ec3m tra l\u1ea1i s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i cho \u0111\u00fang.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><strong>B\u01b0\u1edbc 3:<\/strong> \u0110\u1ec3 x\u00f3a s\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed. Ch\u1ecdn t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed c\u00f2n s\u1ed1 d\u01b0. Nh\u1ea5n <b>X\u00f3a<\/b>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/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>2.1.2. Tr\u01b0\u1eddng h\u1ee3p 1: D\u01b0 cu\u1ed1i k\u1ef3<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p<\/b>, tab <b>K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/b>.<\/p>\n<p><b>B\u01b0\u1edbc 2:<\/b> Ch\u1ecdn kho\u1ea3ng th\u1eddi gian t\u00ecm ki\u1ebfm (n\u00ean ch\u1ecdn 1 n\u0103m t\u00e0i ch\u00ednh, v\u00ed d\u1ee5: t\u1eeb ng\u00e0y 01\/01 &#8211; 31\/12), nh\u1ea5n <b>L\u1ea5y d\u1eef li\u1ec7u<\/b>.<\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b> X\u00f3a c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 \u0111\u00e3 l\u1eadp trong k\u1ef3.<\/p>\n<p><b>B\u01b0\u1edbc 4:<\/b> Th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 l\u1ea1i cho t\u1eebng th\u00e1ng (t\u1eeb th\u00e1ng 01 &#8211; th\u00e1ng 12). Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/ketchuyen_lailo_dexacdinh_ketquakinhdoanh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em><b>L\u01b0u \u00fd:<\/b> C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u1ebf TNDN ph\u1ea3i n\u1ed9p cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc khi k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p l\u00e3i<\/em><\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> Th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cho t\u1eebng th\u00e1ng trong n\u0103m t\u00e0i ch\u00ednh. Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/ketchuyen_lailo_dexacdinh_ketquakinhdoanh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Sau khi k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 xong, x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u00e3i (n\u1ebfu c\u00f3) m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c. T\u1eeb \u0111\u00f3, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u1eb1ng c\u00e1ch: l\u1ea5y s\u1ed1 l\u00e3i nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p c\u00f3 l\u1ed7 ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n (gi\u1ea3m) thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec x\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00f9 h\u1ee3p (\u0111\u00e3 c\u00f3 t\u00ednh \u0111\u1ebfn s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c b\u00f9 v\u00e0 t\u00ednh \u0111\u1ebfn ph\u1ea7n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n-gi\u1ea3m n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p><b>B\u01b0\u1edbc 2:<\/b> H\u1ea1ch to\u00e1n kho\u1ea3n thu\u1ebf TNDN, v\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b>, h\u1ea1ch to\u00e1n N\u1ee3 TK 821\/C\u00f3 TK 3334.<\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b> X\u00f3a ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i, l\u1ed7 \u0111\u00e3 l\u00e0m \u1edf B\u01b0\u1edbc 1 v\u00e0 k\u1ebft chuy\u1ec3n l\u1ea1i \u0111\u1ec3 k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf TNDN v\u00e0 x\u00e1c \u0111\u1ecbnh l\u00e3i sau thu\u1ebf TNDN.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2605],"ht-kb-tag":[],"class_list":["post-24410","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-kiem-tra-doi-chieu-chung-tu-so-sach"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/24410","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\/112"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=24410"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/24410\/revisions"}],"predecessor-version":[{"id":51591,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/24410\/revisions\/51591"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=24410"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=24410"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=24410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}