{"id":675,"date":"2018-12-25T17:46:36","date_gmt":"2018-12-25T10:46:36","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=675"},"modified":"2025-12-09T16:05:42","modified_gmt":"2025-12-09T09:05:42","slug":"doi_chieu_cac_khoan_dau_tu","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/doi_chieu_cac_khoan_dau_tu\/","title":{"rendered":"\u0110\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0"},"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 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch c\u1ee7a s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u0110\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n nh\u01b0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, tr\u00e1i phi\u1ebfu, cho vay, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh nh\u01b0 c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/li>\n<li>H\u01b0\u1edbng d\u1eabn l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n doanh nghi\u1ec7p, c\u00e1n b\u1ed9 t\u00e0i ch\u00ednh<\/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. \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n bao g\u1ed3m: Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, Tr\u00e1i phi\u1ebfu, Cho vay, C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/span><br \/>\n<span style=\"font-size: 12pt;\">V\u1edbi kho\u1ea3n m\u1ee5c <strong>Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n<\/strong>, th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\"><strong>B\u01b0\u1edbc 1:\u00a0<\/strong>V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>\\tab <strong>B\u00e1o c\u00e1o<\/strong>\\m\u1ee5c <strong>S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/strong>, ch\u1ecdn <strong>S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\"><strong>B\u01b0\u1edbc 2: M\u1edf s\u1ed5 chi ti\u1ebft<\/strong> theo d\u00f5i c\u00e1c kho\u1ea3n <strong>Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n<\/strong> (chi ti\u1ebft theo t\u1eebng ng\u00e2n h\u00e0ng)<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-23694\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/qt_1.png\" alt=\"\" width=\"1410\" height=\"700\" srcset=\"\/accounting\/wp-content\/uploads\/2018\/12\/qt_1.png 1410w, \/accounting\/wp-content\/uploads\/2018\/12\/qt_1-768x381.png 768w, \/accounting\/wp-content\/uploads\/2018\/12\/qt_1-50x25.png 50w, \/accounting\/wp-content\/uploads\/2018\/12\/qt_1-60x30.png 60w, \/accounting\/wp-content\/uploads\/2018\/12\/qt_1-100x50.png 100w\" sizes=\"(max-width: 1410px) 100vw, 1410px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\"><strong>B\u01b0\u1edbc 3:<\/strong> <strong>\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u<\/strong> tr\u00ean s\u1ed5 chi ti\u1ebft v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf: H\u1ee3p \u0111\u1ed3ng ti\u1ec1n g\u1eedi, sao k\u00ea ng\u00e2n h\u00e0ng\/b\u1ea3n \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\"><strong>B\u01b0\u1edbc 4:<\/strong> <strong>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch<\/strong> th\u00ec ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><em style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\"><strong>L\u01b0u \u00fd<\/strong>: <span style=\"text-align: justify; text-indent: 0px; color: #000000; line-height: 26px;\">Xem c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n v\u00e0 c\u00e1ch x\u1eed l\u00fd <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\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\"><strong>B\u01b0\u1edbc 5:<\/strong> <strong>L\u01b0u l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb<\/strong> tr\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/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>2.2. \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1: <\/strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">V\u00e0o ph\u00e2n h\u1ec7 <\/span><strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">T\u1ed5ng h\u1ee3p<\/span><\/strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">\\tab <\/span><strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">B\u00e1o c\u00e1o<\/span><\/strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">\\m\u1ee5c <\/span><strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/span><\/strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">, ch\u1ecdn <\/span><strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n<\/span><\/strong> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: M\u1edf s\u1ed5 chi ti\u1ebft<\/strong> theo d\u00f5i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (t\u00e0i kho\u1ea3n 121, 222, 228&#8230;) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-23695\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/qt_2.png\" alt=\"\" width=\"1410\" height=\"700\" srcset=\"\/accounting\/wp-content\/uploads\/2018\/12\/qt_2.png 1410w, \/accounting\/wp-content\/uploads\/2018\/12\/qt_2-768x381.png 768w, \/accounting\/wp-content\/uploads\/2018\/12\/qt_2-50x25.png 50w, \/accounting\/wp-content\/uploads\/2018\/12\/qt_2-60x30.png 60w, \/accounting\/wp-content\/uploads\/2018\/12\/qt_2-100x50.png 100w\" sizes=\"(max-width: 1410px) 100vw, 1410px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3:<\/strong> <strong>L\u1eadp bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu<\/strong> \u0111\u1ec3 g\u1eedi cho \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea7u t\u01b0 xin x\u00e1c nh\u1eadn v\u1ec1: gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u1ed1c, t\u1ef7 l\u1ec7 n\u1eafm gi\u1eef, s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, s\u1ed1 c\u1ed5 t\u1ee9c chi tr\u1ea3 trong k\u1ef3&#8230; (C\u00f3 th\u1ec3 t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu theo nhu c\u1ea7u x\u00e1c nh\u1eadn. Tham kh\u1ea3o m\u1eabu bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu <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\">t\u1ea1i \u0111\u00e2y<\/a>)<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft&#8230;: g\u1eedi \u0111\u1ebfn c\u00f4ng ty nh\u1eadn g\u00f3p v\u1ed1n \u0111\u1ec3 xin x\u00e1c nh\u1eadn.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n: g\u1eedi \u0111\u1ebfn trung t\u00e2m l\u01b0u k\u00fd\/c\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u1ec3 xin x\u00e1c nh\u1eadn ho\u1eb7c t\u1ef1 \u0111\u1ed1i chi\u1ebfu v\u1edbi sao k\u00ea t\u00e0i kho\u1ea3n do trung t\u00e2m l\u01b0u k\u00fd\/c\u00f4ng ty ch\u1ee9ng kho\u00e1n cung c\u1ea5p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 4:<\/strong> <strong>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch<\/strong> th\u00ec ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><em style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\"><strong>L\u01b0u \u00fd<\/strong>: <span style=\"text-align: justify; text-indent: 0px; color: #000000; line-height: 26px;\">Xem c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh v\u00e0 c\u00e1ch x\u1eed l\u00fd <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\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 5:<\/strong> <strong>L\u01b0u l\u1ea1i bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu<\/strong> \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/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-675","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\/675","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=675"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/675\/revisions"}],"predecessor-version":[{"id":48785,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/675\/revisions\/48785"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=675"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=675"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}