{"id":27440,"date":"2023-10-27T08:56:38","date_gmt":"2023-10-27T01:56:38","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=27440"},"modified":"2025-12-09T14:28:27","modified_gmt":"2025-12-09T07:28:27","slug":"8-5-kiem-tra-chenh-lech-giua-doanh-thu-tren-bao-cao-ban-hang-va-tren-so-cai-tk-511","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/8-5-kiem-tra-chenh-lech-giua-doanh-thu-tren-bao-cao-ban-hang-va-tren-so-cai-tk-511\/","title":{"rendered":"8.5. Ki\u1ec3m tra ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu tr\u00ean B\u00e1o c\u00e1o b\u00e1n h\u00e0ng v\u00e0 tr\u00ean S\u1ed5 c\u00e1i TK 511"},"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><strong>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh s\u1ed1 b\u00e1n tr\u00ean c\u00e1c b\u00e1o c\u00e1o b\u00e1n h\u00e0ng (S\u1ed5 chi ti\u1ebft b\u00e1n h\u00e0ng, T\u1ed5ng h\u1ee3p b\u00e1n h\u00e0ng) v\u1edbi t\u1ed5ng ph\u00e1t sinh C\u00f3 c\u1ee7a TK511 tr\u00ean s\u1ed5 c\u00e1i, b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh, nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u doanh thu \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c v\u00e0 nh\u1ea5t qu\u00e1n.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m:<\/strong> c\u00e1ch nh\u1eadn bi\u1ebft v\u00e0 tra c\u1ee9u b\u00e1o c\u00e1o ch\u00eanh l\u1ec7ch doanh thu b\u00e1n h\u00e0ng v\u1edbi TK511, ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n g\u00e2y ra ch\u00eanh l\u1ec7ch, h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00c1p d\u1ee5ng cho K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, K\u1ebf to\u00e1n b\u00e1n h\u00e0ng, K\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/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\u00e1ch x\u1eed l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><span style=\"color: #0000ff;\"><strong>2.1. C\u00e1ch ki\u1ec3m tra<\/strong><\/span><\/h4>\n<p>T\u1ea1i m\u1ee5c 8.5 Ki\u1ec3m tra ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu tr\u00ean B\u00e1o c\u00e1o b\u00e1n h\u00e0ng v\u00e0 tr\u00ean S\u1ed5 c\u00e1i TK 511. Nh\u1ea5n v\u00e0o chi ti\u1ebft ch\u00eanh l\u1ec7ch \u0111\u1ec3 xem nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-28541\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/10\/a-2.png\" alt=\"\" width=\"1463\" height=\"614\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/10\/a-2.png 1463w, \/accounting\/wp-content\/uploads\/2023\/10\/a-2-768x322.png 768w, \/accounting\/wp-content\/uploads\/2023\/10\/a-2-50x21.png 50w, \/accounting\/wp-content\/uploads\/2023\/10\/a-2-60x25.png 60w, \/accounting\/wp-content\/uploads\/2023\/10\/a-2-100x42.png 100w\" sizes=\"(max-width: 1463px) 100vw, 1463px\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-28542\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/10\/b-1.png\" alt=\"\" width=\"1460\" height=\"616\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/10\/b-1.png 1460w, \/accounting\/wp-content\/uploads\/2023\/10\/b-1-768x324.png 768w, \/accounting\/wp-content\/uploads\/2023\/10\/b-1-50x21.png 50w, \/accounting\/wp-content\/uploads\/2023\/10\/b-1-60x25.png 60w, \/accounting\/wp-content\/uploads\/2023\/10\/b-1-100x42.png 100w\" sizes=\"(max-width: 1460px) 100vw, 1460px\" \/><\/p>\n<h4><strong><span style=\"color: #0000ff;\">2.2. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/span><\/strong><\/h4>\n<p>Doanh thu tr\u00ean b\u00e1o c\u00e1o b\u00e1n h\u00e0ng v\u00e0 tr\u00ean s\u1ed5 c\u00e1i TK511 l\u1ec7ch nhau c\u00f3 th\u1ec3 do 1 trong 3 nguy\u00ean nh\u00e2n sau:<\/p>\n<ul>\n<li><strong>Nguy\u00ean nh\u00e2n 1: Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd\/\u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u kh\u00f4ng h\u1ea1ch to\u00e1n doanh thu v\u00e0o TK kh\u00e1c TK 511<\/strong><\/li>\n<\/ul>\n<p>=&gt; Tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u00e1o c\u00e1o T\u1ed5ng h\u1ee3p b\u00e1n h\u00e0ng v\u00e0 S\u1ed5 chi ti\u1ebft b\u00e1n h\u00e0ng l\u1ec7ch v\u1edbi ph\u00e1t sinh C\u00f3 TK 511 tr\u00ean S\u1ed5 c\u00e1i l\u00e0 \u0111\u00fang. Khi so s\u00e1nh T\u1ed5ng h\u1ee3p b\u00e1n h\u00e0ng v\u1edbi ph\u00e1t sinh C\u00f3 511 th\u00ec lo\u1ea1i b\u1ecf nh\u1eefng b\u00fat to\u00e1n n\u00e0y \u0111i.<\/p>\n<ul>\n<li><strong>Nguy\u00ean nh\u00e2n 2: Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng trong n\u01b0\u1edbc\/xu\u1ea5t kh\u1ea9u kh\u00f4ng h\u1ea1ch to\u00e1n doanh thu v\u00e0o TK511<\/strong><\/li>\n<\/ul>\n<p>=&gt; Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 l\u00e0 do h\u1ea1ch to\u00e1n sai, K\u1ebf to\u00e1n nh\u1ea5n v\u00e0o S\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb chi ti\u1ebft l\u00ean ki\u1ec3m tra.<\/p>\n<p>&#8211; M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK511 l\u00e0 \u0111\u00fang nh\u01b0: H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n doanh thu tr\u1ea3 tr\u01b0\u1edbc, h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c\u2026<br \/>\n&#8211; V\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o TK511 nh\u01b0ng k\u1ebf to\u00e1n \u0111ang h\u1ea1ch to\u00e1n nh\u1ea7m sang t\u00e0i kho\u1ea3n kh\u00e1c th\u00ec s\u1eeda l\u1ea1i cho \u0111\u00fang.<\/p>\n<p><strong>Nguy\u00ean nh\u00e2n 3: Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0o TK 511 nh\u01b0ng kh\u00f4ng ph\u1ea3i ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong><\/p>\n<p>=&gt; Tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n tr\u00ean c\u00e1c ph\u00e2n h\u1ec7 kh\u00e1c, ch\u1ee9ng t\u1eeb kh\u00f4ng l\u00ean s\u1ed5 T\u1ed5ng h\u1ee3p b\u00e1n h\u00e0ng v\u00e0 S\u1ed5 chi ti\u1ebft b\u00e1n h\u00e0ng l\u00e0 \u0111\u00fang. N\u1ebfu mu\u1ed1n s\u1ed5 T\u1ed5ng h\u1ee3p b\u00e1n h\u00e0ng kh\u1edbp v\u1edbi ph\u00e1t sinh C\u00f3 511 th\u00ec x\u00f3a ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u00e0m \u1edf ph\u00e2n h\u1ec7 kh\u00e1c \u0111i v\u00e0 h\u1ea1ch to\u00e1n sang ph\u00e2n h\u1ec7 B\u00e1n h\u00e0ng.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"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-27440","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\/27440","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=27440"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27440\/revisions"}],"predecessor-version":[{"id":48439,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27440\/revisions\/48439"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=27440"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=27440"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=27440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}