{"id":31059,"date":"2024-06-05T11:39:45","date_gmt":"2024-06-05T04:39:45","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=31059"},"modified":"2025-12-09T17:08:30","modified_gmt":"2025-12-09T10:08:30","slug":"lam-the-nao-khi-so-du-tren-bao-cao-tong-hop-ton-kho-bi-lech-voi-so-du-tai-khoan-kho-tren-so-cai-2","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-so-du-tren-bao-cao-tong-hop-ton-kho-bi-lech-voi-so-du-tai-khoan-kho-tren-so-cai-2\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi s\u1ed1 d\u01b0 tr\u00ean b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p t\u1ed3n kho b\u1ecb l\u1ec7ch v\u1edbi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n kho tr\u00ean s\u1ed5 c\u00e1i?"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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M\u1ee5c \u0111\u00edch: <\/strong>gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n s\u1ed1 li\u1ec7u l\u1ec7ch gi\u1eefa kho v\u00e0 s\u1ed5 c\u00e1i tr\u00ean b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong> h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kho v\u00e0 s\u1ed5 c\u00e1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n l\u1ec7ch<\/p>\n<\/div><\/div>\n

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2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

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\u0110\u1ec3 ki\u1ec3m tra nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn l\u1ec7ch Kho v\u00e0 S\u1ed5 c\u00e1i, B\u1ea1n xem b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n

B\u01b0\u1edbc 1<\/strong>: V\u00e0o B\u00e1o c\u00e1o\/ Kho\/B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu\/ B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kho v\u00e0 s\u1ed5 c\u00e1i<\/b><\/p>\n

B\u01b0\u1edbc 2<\/strong>: Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o l\u00e0m kho\u1ea3ng th\u1eddi gian c\u1ea7n xem\/ K\u1ef3 \u0111\u1ed1i chi\u1ebfu ch\u1ecdn T\u00f9y ch\u1ecdn\/ <\/b>Ch\u1ecdn TK Kho<\/strong> v\u00e0 Kho<\/strong> t\u01b0\u01a1ng \u1ee9ng \u0111ang b\u1ecb l\u1ec7ch\/ T\u00edch ch\u1ec9 hi\u1ec3n th\u1ecb c\u00e1c d\u00f2ng ph\u00e1t sinh ch\u00eanh l\u1ec7ch.<\/p>\n

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B\u01b0\u1edbc 3:<\/strong> B\u1ea5m v\u00e0o Xem chi ti\u1ebft<\/b> \u0111\u1ec3 ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh<\/p>\n

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B\u01b0\u1edbc 4:<\/strong> Khi xem chi ti\u1ebft B\u1ea1n l\u1ecdc theo t\u1eebng nguy\u00ean nh\u00e2n \u0111\u1ec3 ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn sau<\/p>\n

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2.1. Sai v\u1edbi k\u1ef3 \u0111\u1ed1i chi\u1ebfu l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/h4>\n

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Bi\u1ec3u hi\u1ec7n:<\/strong> S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK kho kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 t\u1ed3n kho v\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/p>\n

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Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/p>\n