{"id":3021,"date":"2019-12-25T18:06:34","date_gmt":"2019-12-25T18:06:34","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=3021"},"modified":"2025-12-13T09:31:04","modified_gmt":"2025-12-13T02:31:04","slug":"khoa_so_ke_toan","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/khoa_so_ke_toan\/","title":{"rendered":"Kh\u00f3a s\u1ed5\/b\u1ecf kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn c\u00e1ch kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u \u0111\u00e3 ch\u1ed1t v\u00e0 c\u00e1ch b\u1ecf kh\u00f3a s\u1ed5 khi c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u.
\nN\u1ed9i dung:<\/b><\/p>\n
    \n
  • Kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 ng\u0103n thay \u0111\u1ed5i s\u1ed1 li\u1ec7u \u0111\u00e3 ch\u1ed1t.<\/li>\n
  • B\u1ecf kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i d\u1eef li\u1ec7u.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, K\u1ebf to\u00e1n chi nh\u00e1nh, Qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5<\/b><\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    2.1 Kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n <\/b><\/h4>\n

    <\/div>

    \n

    B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p\/Quy tr\u00ecnh<\/strong>, ch\u1ecdn ph\u1ea7n Kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n<\/strong>, ch\u1ecdn Kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n<\/strong>.<\/p>\n

    \"\"
    \nB\u01b0\u1edbc 2:<\/b> T\u1ea1i m\u1ee5c ch\u1ecdn Ng\u00e0y kh\u00f3a s\u1ed5 m\u1edbi<\/strong>: nh\u1eadp ng\u00e0y mu\u1ed1n th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5 (sau khi kh\u00f3a s\u1ed5, s\u1ebd kh\u00f4ng th\u1ec3 th\u00eam, s\u1eeda, x\u00f3a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n trong th\u1eddi gian t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 m\u1edbi tr\u1edf v\u1ec1 tr\u01b0\u1edbc).<\/p>\n

    \"\"
    \nB\u01b0\u1edbc 3:<\/b> Nh\u1ea5n Th\u1ef1c hi\u1ec7n<\/strong>. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n

    B\u01b0\u1edbc 4:<\/b> Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f3a s\u1ed5 c\u00f3 ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u01b0\u1ee3c ghi s\u1ed5, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd xu\u1ea5t hi\u1ec7n th\u00f4ng b\u00e1o:<\/p>\n

    \"\"<\/p>\n

      \n
    • Nh\u1ea5n Kh\u00f4ng<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd h\u1ee7y thao t\u00e1c kh\u00f3a s\u1ed5.<\/li>\n
    • Nh\u1ea5n C\u00f3<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd li\u1ec7t k\u00ea danh s\u00e1ch c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u01b0\u1ee3c ghi s\u1ed5.<\/li>\n<\/ul>\n

      B\u01b0\u1edbc 5:<\/b> X\u1eed l\u00fd ch\u1ee9ng t\u1eeb ch\u01b0a ghi s\u1ed5.<\/p>\n

        \n
      • T\u1ea1i c\u1ed9t S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong>, \u1ea5n v\u00e0o t\u1eebng s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 ki\u1ec3m tra.<\/li>\n
      • T\u1ea1i c\u1ed9t C\u00e1ch x\u1eed l\u00fd<\/strong>, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd cho t\u1eebng ch\u1ee9ng t\u1eeb:\n
          \n
        • Ghi s\u1ed5<\/strong>: \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111\u00fang.<\/li>\n
        • X\u00f3a<\/strong>: \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb sai\/ch\u1ee9ng t\u1eeb l\u00e0m nh\u00e1p.<\/li>\n
        • Chuy\u1ec3n ng\u00e0y h\u1ea1ch to\u00e1n<\/strong>: v\u1ec1 sau ng\u00e0y kh\u00f3a s\u1ed5 m\u1edbi n\u1ebfu v\u1eabn mu\u1ed1n gi\u1eef ch\u1ee9ng t\u1eeb nh\u00e1p (ch\u1ee9ng t\u1eeb n\u00e0y s\u1ebd v\u1eabn \u1edf tr\u1ea1ng th\u00e1i Ch\u01b0a Ghi S\u1ed5).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

          \"\"
          \nB\u01b0\u1edbc 6:<\/b> Nh\u1ea5n X\u1eed l\u00fd<\/strong>. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u01b0\u1ee3c ghi s\u1ed5 theo ph\u01b0\u01a1ng \u00e1n \u0111\u00e3 ch\u1ecdn v\u00e0 hi\u1ec3n th\u1ecb k\u1ebft qu\u1ea3 x\u1eed l\u00fd.<\/p>\n

            \n
          • Tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd th\u00e0nh c\u00f4ng, nh\u1ea5n K\u1ebft th\u00fac<\/strong> ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n
          • Tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd kh\u00f4ng th\u00e0nh c\u00f4ng, c\u1ea7n ki\u1ec3m tra l\u1ea1i nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a ghi s\u1ed5 n\u00e0y ch\u01b0\u01a1ng tr\u00ecnh m\u1edbi c\u00f3 th\u1ec3 kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n. (C\u00f3 th\u1ec3 nh\u1ea5n v\u00e0o S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb g\u1ed1c l\u00ean xem v\u00e0 ch\u1ec9nh s\u1eeda)<\/li>\n<\/ul>\n

            \"\"<\/p>\n<\/div><\/div>\n

            <\/span><\/p>\n

            2.2 B\u1ecf kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n <\/b><\/h4>\n

            <\/div>

            \n

            B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p\/Quy tr\u00ecnh<\/strong>, ch\u1ecdn ph\u1ea7n Kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n<\/strong>, ch\u1ecdn B\u1ecf kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n<\/strong>.<\/p>\n

            \"\"
            \nB\u01b0\u1edbc 2:<\/b> T\u1ea1i m\u1ee5c Ng\u00e0y kh\u00f3a s\u1ed5 m\u1edbi<\/strong>: ch\u1ecdn ng\u00e0y kh\u00f3a s\u1ed5 m\u1edbi (tr\u01b0\u1edbc ng\u00e0y kh\u00f3a s\u1ed5 hi\u1ec7n th\u1eddi).<\/p>\n

            \"\"
            \nB\u01b0\u1edbc 3:<\/b> Nh\u1ea5n Th\u1ef1c hi\u1ec7n<\/strong>. Khi \u0111\u00f3, d\u1eef li\u1ec7u t\u00ednh t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 m\u1edbi t\u1edbi ng\u00e0y kh\u00f3a s\u1ed5 hi\u1ec7n th\u1eddi s\u1ebd \u0111\u01b0\u1ee3c b\u1ecf kh\u00f3a s\u1ed5.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/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":[2595],"ht-kb-tag":[],"class_list":["post-3021","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_23000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/3021","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=3021"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/3021\/revisions"}],"predecessor-version":[{"id":53043,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/3021\/revisions\/53043"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=3021"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=3021"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=3021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}