{"id":2645,"date":"2019-12-25T18:03:37","date_gmt":"2019-12-25T18:03:37","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=2645"},"modified":"2026-02-03T09:49:35","modified_gmt":"2026-02-03T02:49:35","slug":"hdqt_cong_cu_dung_cu_chi_phi_tra_truoc1","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_cong_cu_dung_cu_chi_phi_tra_truoc1\/","title":{"rendered":"6. C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"144\" data-end=\"336\"><strong>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, nh\u1eb1m h\u1ed7 tr\u1ee3 ph\u00e1t hi\u1ec7n sai l\u1ec7ch v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c.<\/p>\n<p data-start=\"338\" data-end=\"546\"><strong>N\u1ed9i dung bao g\u1ed3m<\/strong> h\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp tham s\u1ed1 ph\u1ee5c v\u1ee5 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 xem c\u00e1c b\u00e1o c\u00e1o ki\u1ec3m tra li\u00ean quan \u0111\u1ebfn c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<p data-start=\"548\" data-end=\"722\" data-is-last-node=\"\" data-is-only-node=\"\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong> d\u00e0nh cho k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 k\u1ebf to\u00e1n vi\u00ean trong qu\u00e1 tr\u00ecnh theo d\u00f5i, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m 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><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n ki\u1ec3m tra s\u1ed5 s\u00e1ch CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc:<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Thi\u1ebft l\u1eadp tham s\u1ed1, ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 t\u00edch ch\u1ecdn m\u1ee5c <strong>6. C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n <strong>Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/strong><br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-27588\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/6ccdc.png\" alt=\"\" width=\"1409\" height=\"691\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/6ccdc.png 1409w, \/accounting\/wp-content\/uploads\/2019\/12\/6ccdc-768x377.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/6ccdc-50x25.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/6ccdc-60x29.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/6ccdc-100x49.png 100w\" sizes=\"(max-width: 1409px) 100vw, 1409px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o ki\u1ec3m tra c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/p>\n<div style=\"padding-left: 40px;\"><strong><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_ccdc_cp_tra_truoc_da_hach_toan_nhung_quen_ghi_tang\/\" target=\"_blank\" rel=\"noopener\">6.1. Ch\u1ee9ng t\u1eeb mua CCDC\/xu\u1ea5t kho CCDC ra s\u1eed d\u1ee5ng, chuy\u1ec3n TSC\u0110 th\u00e0nh CCDC, thanh to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc nh\u01b0ng qu\u00ean ch\u01b0a ghi t\u0103ng ho\u1eb7c ch\u01b0a ch\u1ecdn ngu\u1ed3n h\u00ecnh th\u00e0nh<\/a><\/strong><br \/>\n<strong><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_ccdc_chi_phi_tra_truoc_da_ghi_tang_nhung_chua_hach_toan\/\" target=\"_blank\" rel=\"noopener\">6.2. CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 ghi t\u0103ng nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n ho\u1eb7c ch\u01b0a ch\u1ecdn ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i TK chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/strong><br \/>\n<strong><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_ccdc_cp_tra_truoc_da_hach_toan_va_ghi_tang_nhung_so_tien_hoac_tk_lech_nhau\/\" target=\"_blank\" rel=\"noopener\">6.3. CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0 ghi t\u0103ng nh\u01b0ng s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n, TK h\u1ea1ch to\u00e1n kh\u00e1c tr\u00ean ch\u1ee9ng t\u1eeb ghi t\u0103ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i TK v\u00e0 s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/strong><br \/>\n<strong><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_nghiep_vu_dieu_chinh_ccdc_da_dieu_chinh_tren_so_ccdc_nhung_chua_hach_toan\/\" target=\"_blank\" rel=\"noopener\">6.4. Nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh CCDC \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng tr\u00ean s\u1ed5 CCDC nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n<\/a><\/strong><br \/>\n<strong><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_cac_thang_chua_phan_bo_ccdc\/\" target=\"_blank\" rel=\"noopener\">6.5. C\u00e1c th\u00e1ng ch\u01b0a ph\u00e2n b\u1ed5 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a><\/strong><br \/>\n<strong><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_cac_thang_chua_phan_bo_chi_phi_tra_truoc\/\" target=\"_blank\" rel=\"noopener\">6.6. C\u00e1c th\u00e1ng ch\u01b0a ph\u00e2n b\u1ed5 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/strong><\/div>\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":[2605],"ht-kb-tag":[],"class_list":["post-2645","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\/2645","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=2645"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2645\/revisions"}],"predecessor-version":[{"id":57063,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2645\/revisions\/57063"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2645"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2645"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}