{"id":665,"date":"2018-12-25T17:46:33","date_gmt":"2018-12-25T10:46:33","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=665"},"modified":"2025-12-15T14:10:18","modified_gmt":"2025-12-15T07:10:18","slug":"kiem_ke_doi_chieu_thuc_te","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/kiem_ke_doi_chieu_thuc_te\/","title":{"rendered":"Ki\u1ec3m k\u00ea \u0111\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf"},"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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm r\u00f5 m\u1ee5c ti\u00eau, \u00fd ngh\u0129a v\u00e0 c\u00e1c nguy\u00ean t\u1eafc quan tr\u1ecdng trong ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh x\u00e1c, minh b\u1ea1ch, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh ki\u1ec3m k\u00ea, \u0111\u1ed1i chi\u1ebfu v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n<\/li>\n<li>T\u1ed5ng h\u1ee3p, x\u1eed l\u00fd ch\u00eanh l\u1ec7ch v\u00e0 l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m k\u00ea<\/li>\n<li>L\u01b0u \u00fd c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi ki\u1ec3m k\u00ea v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/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>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4>2.1. Th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m k\u00ea<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea: H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea bao g\u1ed3m Ban Gi\u00e1m \u0111\u1ed1c, K\u1ebf to\u00e1n tr\u01b0\u1edfng, Tr\u01b0\u1edfng c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m k\u00ea: g\u1ed3m c\u00e1c n\u1ed9i dung<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m k\u00ea: to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n.<\/li>\n<li>C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n: ki\u1ec3m \u0111\u1ebfm, \u0111\u1ed1i chi\u1ebfu x\u00e1c nh\u1eadn\u2026<\/li>\n<li>Th\u1eddi gian b\u1eaft \u0111\u1ea7u v\u00e0 ho\u00e0n th\u00e0nh.<\/li>\n<li>\u0110\u1ea7u m\u1ed1i th\u1ef1c hi\u1ec7n v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3.<\/li>\n<\/ul>\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<h4>2.2. Ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>V\u1edbi c\u00e1c t\u00e0i s\u1ea3n l\u00e0: <strong>Ti\u1ec1n m\u1eb7t, H\u00e0ng t\u1ed3n kho, T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/strong>\u00a0Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p c\u00e2n, \u0111o, \u0111ong, \u0111\u1ebfm s\u1ed1 l\u01b0\u1ee3ng.<\/li>\n<li>V\u1edbi c\u00e1c t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n kh\u00e1c: <strong>Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, C\u00f4ng n\u1ee3, B\u1ea3o hi\u1ec3m.<\/strong>\u00a0Th\u1ef1c hi\u1ec7n x\u00e1c nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n hi\u1ec7n c\u00f3 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u trong s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\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<h4>2.3. T\u1ed5ng h\u1ee3p v\u00e0 th\u1ed1ng k\u00ea k\u1ebft qu\u1ea3<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>G\u1ed3m c\u00e1c n\u1ed9i dung: T\u00e0i s\u1ea3n th\u1eeba, thi\u1ebfu; Ch\u00eanh l\u1ec7ch s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 th\u1ef1c t\u1ebf; T\u00e0i s\u1ea3n c\u1ea7n s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p, \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9\u2026; T\u00e0i s\u1ea3n c\u1ea7n thanh l\u00fd: do h\u01b0 h\u1ecfng, chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn, ti\u00eau hao nhi\u1ec1u nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, kh\u00f4ng hi\u1ec7u qu\u1ea3; C\u00f4ng n\u1ee3 ch\u00eanh l\u1ec7ch.<\/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<h4>2.4. X\u1eed l\u00fd ki\u1ec3m k\u00ea<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> \u0110\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n ngu\u1ed3n v\u1ed1n trong doanh nghi\u1ec7p.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u00ecm hi\u1ec3u nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch, quy tr\u00e1ch nhi\u1ec7m v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p m\u1ea5t m\u00e1t t\u00e0i s\u1ea3n.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> L\u00ean k\u1ebf ho\u1ea1ch s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p, thanh l\u00fd t\u00e0i s\u1ea3n (n\u1ebfu c\u00f3).<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n (n\u1ebfu c\u1ea7n).<\/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<h4>2.5. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n doanh nghi\u1ec7p.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u1eadp h\u1ee3p, s\u1eafp x\u1ebfp to\u00e0n b\u1ed9 c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m k\u00ea.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> L\u01b0u tr\u1eef d\u1eef li\u1ec7u v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m k\u00ea.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>3. C\u00e1c n\u1ed9i dung ki\u1ec3m k\u00ea<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiem_ke_quy\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/doichieunganhang\/\" target=\"_blank\" rel=\"noopener\">\u0110\u1ed1i chi\u1ebfu ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/doi_chieu_cac_khoan_dau_tu\/\" target=\"_blank\" rel=\"noopener\">\u0110\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiemkekho\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiemke_tscd\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiem_ke_ccdc\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m k\u00ea c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/doi_chieu_cong_no\/\" target=\"_blank\" rel=\"noopener\">\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cac_tinh_huong_lam_chenh_lech_giua_so_lieu_kiem_ke_doi_chieu_va_so_lieu_so_sach\/\" target=\"_blank\" rel=\"noopener\">C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n c\u00e1c t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m k\u00ea.<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<div class=\"var_menu_node_text\"><\/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":[2607],"ht-kb-tag":[],"class_list":["post-665","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\/665","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=665"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/665\/revisions"}],"predecessor-version":[{"id":53467,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/665\/revisions\/53467"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=665"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=665"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}