{"id":687,"date":"2018-12-25T17:46:40","date_gmt":"2018-12-25T10:46:40","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=687"},"modified":"2025-12-11T16:09:10","modified_gmt":"2025-12-11T09:09:10","slug":"doi_chieu_cong_no","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/doi_chieu_cong_no\/","title":{"rendered":"\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, c\u00f4ng n\u1ee3 v\u1edbi nh\u00e2n vi\u00ean v\u00e0 c\u00f4ng n\u1ee3 vay nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch kh\u1edbp \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf, \u0111\u1ed3ng th\u1eddi thu th\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu t\u1ea1m \u1ee9ng c\u00f4ng nh\u00e2n vi\u00ean<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 vay (ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n)<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p, c\u00e1n b\u1ed9 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 <\/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><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/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><b>2.1 C\u00f4ng n\u1ee3 ph\u1ea3i thu<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>B\u01b0\u1edbc 1:<\/strong> In c\u00e1c ch\u1ee9ng t\u1eeb sau \u0111\u1ec3 g\u1eedi cho kh\u00e1ch h\u00e0ng ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 ph\u1ea3i thu:<\/p>\n<ul>\n<li><b>Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/b>: \u0111\u1ec3 kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0 g\u1eedi l\u1ea1i cho Doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/qt_3-1.png\" alt=\"\" width=\"1428\" height=\"1231\" \/><\/p>\n<ul>\n<li><b>Th\u00f4ng b\u00e1o c\u00f4ng n\u1ee3\/S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/b>: \u0110\u1ec3 kh\u00e1ch h\u00e0ng ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/qt_4.png\" alt=\"\" width=\"1332\" height=\"726\" \/><br \/>\n<strong>B\u01b0\u1edbc 2:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch th\u00ec ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n<p><em><b>L\u01b0u \u00fd:<\/b> Xem c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i thu 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>.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> L\u01b0u l\u1ea1i Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n b\u00e1o c\u00e1o 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<h4><b>2.2 C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <b>Mua h\u00e0ng\\B\u00e1o c\u00e1o<\/b>, in c\u00e1c ch\u1ee9ng t\u1eeb sau \u0111\u1ec3 g\u1eedi cho Nh\u00e0 cung c\u1ea5p ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3:<\/p>\n<ul>\n<li><b>Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/b>: \u0111\u1ec3 Nh\u00e0 cung c\u1ea5p x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0 g\u1eedi l\u1ea1i cho Doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/qt_5.png\" alt=\"\" width=\"1273\" height=\"597\" \/><\/p>\n<ul>\n<li><b>S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p<\/b>: \u0110\u1ec3 Nh\u00e0 cung c\u1ea5p ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/qt_6.png\" alt=\"\" width=\"1273\" height=\"597\" \/><br \/>\n<strong>B\u01b0\u1edbc 2:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch th\u00ec ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n<p><em><b>L\u01b0u \u00fd:<\/b> Xem c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 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>.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> L\u01b0u l\u1ea1i Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Nh\u00e0 cung c\u1ea5p \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n b\u00e1o c\u00e1o 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<h4><b>2.3 T\u1ea1m \u1ee9ng c\u00f4ng nh\u00e2n vi\u00ean<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>B\u01b0\u1edbc 1:<\/strong> M\u1edf s\u1ed5 <b>T\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 nh\u00e2n vi\u00ean<\/b>, \u0111\u1ec3 l\u1ea5y th\u00f4ng tin v\u1ec1 c\u00f4ng n\u1ee3 nh\u00e2n vi\u00ean.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/qt_7.png\" alt=\"\" width=\"1275\" height=\"598\" \/><br \/>\n<strong>B\u01b0\u1edbc 2:<\/strong> L\u1eadp B\u1ea3ng x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 nh\u00e2n vi\u00ean v\u00e0 chuy\u1ec3n cho nh\u00e2n vi\u00ean k\u00fd x\u00e1c nh\u1eadn (Doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu theo nhu c\u1ea7u x\u00e1c nh\u1eadn.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch v\u1edbi theo d\u00f5i c\u1ee7a Nh\u00e2n vi\u00ean th\u00ec m\u1edf <b>S\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n theo \u0111\u1ed1i t\u01b0\u1ee3ng<\/b> chi ti\u1ebft cho Nh\u00e2n vi\u00ean c\u00f3 ch\u00eanh l\u1ec7ch \u0111\u1ec3 ki\u1ec3m tra. N\u1ebfu c\u00f3 sai s\u00f3t th\u00ec ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang th\u1ef1c t\u1ebf.<br \/>\n<em><b>L\u01b0u \u00fd:<\/b> Xem c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng 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>.<\/em><br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/qt_8.png\" alt=\"\" width=\"1273\" height=\"597\" \/><br \/>\n<strong>B\u01b0\u1edbc 4:<\/strong> L\u01b0u l\u1ea1i b\u1ea3ng x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng c\u1ee7a nh\u00e2n vi\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n b\u00e1o c\u00e1o 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<h4><b>2.4 C\u00f4ng n\u1ee3 vay<\/b><\/h4>\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<h5><b>2.4.1 Vay ng\u00e2n h\u00e0ng<\/b><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>B\u00e1o c\u00e1o\/ t\u1ed5ng h\u1ee3p\/ S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n\/ S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n\/ M\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i kho\u1ea3n ti\u1ec1n vay theo t\u1eebng ng\u00e2n h\u00e0ng.<\/strong><br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2018\/12\/qt_9.png\" alt=\"\" width=\"1189\" height=\"829\" \/><br \/>\n<strong>B\u01b0\u1edbc 2:<\/strong> \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 chi ti\u1ebft v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf: H\u1ee3p \u0111\u1ed3ng vay, Sao k\u00ea ng\u00e2n h\u00e0ng\/\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch th\u00ec ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n<p><em><b>L\u01b0u \u00fd:<\/b> Xem c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 vay 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>.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> L\u01b0u l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. <\/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<h5><b>2.4.2 Vay t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n<\/b><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>b\u00e1o c\u00e1o\/ Ti\u1ec1n g\u1eedi\/ Kh\u1ebf \u01b0\u1edbc vay\/ S\u1ed5 chi ti\u1ebft ti\u1ec1n vay<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> L\u1eadp Th\u01b0 x\u00e1c nh\u1eadn N\u1ee3\/Vay \u0111\u1ec3 chuy\u1ec3n \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng cho vay x\u00e1c nh\u1eadn (Doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu theo nhu c\u1ea7u x\u00e1c nh\u1eadn.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch th\u00ec ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n<p><em><b>L\u01b0u \u00fd:<\/b> Xem c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 vay 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>.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> L\u01b0u l\u1ea1i Th\u01b0 x\u00e1c nh\u1eadn N\u1ee3\/Vay \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng cho vay \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> 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