{"id":35279,"date":"2025-03-27T10:36:27","date_gmt":"2025-03-27T03:36:27","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=35279"},"modified":"2025-12-11T13:47:53","modified_gmt":"2025-12-11T06:47:53","slug":"toi-xem-so-quy-tien-mat-so-ton-quy-cuoi-ky-bi-sai-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/toi-xem-so-quy-tien-mat-so-ton-quy-cuoi-ky-bi-sai-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i xem s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t s\u1ed1 t\u1ed3n qu\u1ef9 cu\u1ed1i k\u1ef3 b\u1ecb sai th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"
\n
<\/span><\/p>\n

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

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi s\u1ed1 t\u1ed3n qu\u1ef9 cu\u1ed1i k\u1ef3 b\u1ecb \u00e2m ho\u1eb7c d\u01b0\u01a1ng sai so v\u1edbi th\u1ef1c t\u1ebf.
\nBi\u1ec3u hi\u1ec7n:<\/b> S\u1ed1 t\u1ed3n qu\u1ef9 cu\u1ed1i k\u1ef3 b\u1ecb \u00e2m, d\u01b0\u01a1ng sai so v\u1edbi th\u1ef1c t\u1ebf.
\nN\u1ed9i dung:<\/b><\/p>\n
    \n
  • Ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/li>\n
  • Ki\u1ec3m tra ph\u00e1t sinh thu\/chi trong n\u0103m<\/li>\n
  • \u00c1p d\u1ee5ng cho: K\u1ebf to\u00e1n, Th\u1ee7 qu\u1ef9<\/b><\/li>\n<\/ul>\n<\/div><\/div>\n
    <\/span><\/p>\n

    2. Gi\u1ea3i ph\u00e1p<\/b><\/h3>\n

    <\/div>

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

    2.1 \u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u h\u1ea1ch to\u00e1n t\u00e1ch ri\u00eang t\u1eebng n\u0103m<\/b><\/h4>\n

    <\/div>

    \n

    B\u01b0\u1edbc 1: Ki\u1ec3m tra l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/b>
    \n\u0110\u01a1n v\u1ecb c\u1ea7n ki\u1ec3m tra l\u1ea1i s\u1ed1 d\u01b0 t\u1ed3n qu\u1ef9 cu\u1ed1i k\u1ef3 tr\u00ean b\u00e1o c\u00e1o n\u0103m tr\u01b0\u1edbc \u0111\u00e3 kh\u1edbp v\u1edbi s\u1ed1 \u0111\u1ea7u k\u1ef3 tr\u00ean d\u1eef li\u1ec7u \u0111ang h\u1ea1ch to\u00e1n.
    \n\"\"<\/p>\n

      \n
    • N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m 2 b\u00ean ch\u01b0a kh\u1edbp, c\u1ea7n s\u1eeda l\u1ea1i theo s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u01b0\u1edbc theo s\u1ed1 li\u1ec7u \u0111\u00e3 b\u00e1o c\u00e1o.<\/li>\n
    • N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m \u0111\u00e3 kh\u1edbp th\u00ec c\u1ea7n ki\u1ec3m tra l\u1ea1i ph\u00e1t sinh thu\/chi trong n\u0103m t\u00e0i ch\u00ednh, chuy\u1ec3n qua b\u01b0\u1edbc 2<\/li>\n<\/ul>\n

      B\u01b0\u1edbc 2: Ki\u1ec3m tra ph\u00e1t sinh Thu\/ Chi trong n\u0103m<\/b>
      \nC\u1ea7n ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 thu\/chi ch\u1ee9ng t\u1eeb ph\u00e1t sinh ch\u01b0a \u2013 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra so v\u1edbi ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb so v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 nh\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m.
      \nTr\u00ean giao di\u1ec7n S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft qu\u1ef9 ti\u1ec1n m\u1eb7t:<\/p>\n

        \n
      • K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1eebng ch\u1ee9ng t\u1eeb \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0 m\u1edf s\u1eeda tr\u1ef1c ti\u1ebfp (n\u1ebfu sai)<\/li>\n
      • Th\u1ef1c hi\u1ec7n nh\u1eadp b\u1ed5 sung ch\u1ee9ng t\u1eeb n\u1ebfu thi\u1ebfu<\/li>\n<\/ul>\n

        Sau \u0111\u00f3 in l\u1ea1i b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m tra<\/p>\n<\/div><\/div>\n

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

        2.2 \u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u h\u1ea1ch to\u00e1n chung nhi\u1ec1u n\u0103m t\u00e0i ch\u00ednh<\/b><\/h4>\n

        <\/div>

        \n

        B\u01b0\u1edbc 1: Ki\u1ec3m tra l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/b>
        \nDo h\u1ea1ch to\u00e1n chung c\u00e1c n\u0103m t\u00e0i ch\u00ednh tr\u00ean 1 d\u1eef li\u1ec7u k\u1ebf to\u00e1n, n\u00ean t\u1ed3n qu\u1ef9 \u0111\u1ea7u n\u0103m s\u1ebd ch\u1ea1y t\u1ef1 \u0111\u1ed9ng d\u1ef1a v\u00e0o h\u1ea1ch to\u00e1n c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/p>\n

          \n
        • N\u1ebfu x\u00e1c \u0111\u1ecbnh s\u1ed1 t\u1ed3n qu\u1ef9 \u0111\u1ea7u k\u1ef3 b\u1ecb sai, c\u1ea7n ki\u1ec3m tra l\u1ea1i t\u1ea5t c\u1ea3 t\u1ed3n qu\u1ef9, ch\u1ee9ng t\u1eeb h\u1ea1ch c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u ph\u00e1t sinh sai t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh. \u0110i\u1ec1u ch\u1ec9nh xong c\u00e1c n\u0103m tr\u01b0\u1edbc s\u1ed1 li\u1ec7u t\u1ed3n qu\u1ef9 n\u0103m hi\u1ec7n t\u1ea1i s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt theo.<\/li>\n
        • N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m \u0111\u00e3 kh\u1edbp th\u00ec c\u1ea7n ki\u1ec3m tra l\u1ea1i ph\u00e1t sinh thu\/chi trong n\u0103m t\u00e0i ch\u00ednh, chuy\u1ec3n qua b\u01b0\u1edbc 2<\/li>\n<\/ul>\n

          B\u01b0\u1edbc 2: Ki\u1ec3m tra ph\u00e1t sinh Thu\/ Chi trong n\u0103m<\/b>
          \nC\u1ea7n ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 thu\/chi ch\u1ee9ng t\u1eeb ph\u00e1t sinh ch\u01b0a \u2013 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra so v\u1edbi ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb so v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 nh\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m.
          \nTr\u00ean giao di\u1ec7n S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft qu\u1ef9 ti\u1ec1n m\u1eb7t:<\/p>\n

            \n
          • K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1eebng ch\u1ee9ng t\u1eeb \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0 m\u1edf s\u1eeda tr\u1ef1c ti\u1ebfp (n\u1ebfu sai)<\/li>\n
          • Th\u1ef1c hi\u1ec7n nh\u1eadp b\u1ed5 sung ch\u1ee9ng t\u1eeb n\u1ebfu thi\u1ebfu<\/li>\n<\/ul>\n

            Sau \u0111\u00f3 in l\u1ea1i b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m tra<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":[2626],"ht-kb-tag":[],"class_list":["post-35279","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_mot_so_cau_hoi_lien_quan_den_quy"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35279","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=35279"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35279\/revisions"}],"predecessor-version":[{"id":51241,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35279\/revisions\/51241"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=35279"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=35279"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=35279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}