{"id":813,"date":"2019-12-25T17:47:22","date_gmt":"2019-12-25T17:47:22","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=813"},"modified":"2025-12-08T09:20:44","modified_gmt":"2025-12-08T02:20:44","slug":"kiem_ke_ccdc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/kiem_ke_ccdc\/","title":{"rendered":"Ki\u1ec3m k\u00ea CCDC"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh ki\u1ec3m k\u00ea v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC), gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u00e0i ch\u00ednh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, m\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5 ki\u1ec3m k\u00ea, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m v\u00e0 t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00e1p d\u1ee5ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n t\u1ea1i c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 ch\u1ee9c n\u0103ng ki\u1ec3m k\u00ea CCDC.<\/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><strong>2. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"line-height: 200%; text-align: left; font-size: 12pt;\">Ghi nh\u1eadn CCDC th\u1eeba sau ki\u1ec3m k\u00ea theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a CCDC t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 153\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ebfu nh\u1eadp kho t\u00ecm nguy\u00ean nh\u00e2n x\u1eed l\u00fd<\/span><br \/>\n<span style=\"font-size: 12pt;\"> N\u1ee3 242\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ghi t\u0103ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\">C\u00f3 TK 3381 T\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd<\/span><\/p>\n<ul>\n<li><span style=\"line-height: 200%; text-align: left; font-size: 12pt;\">X\u1eed l\u00fd CCDC th\u1eeba c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n x\u1eed l\u00fd<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">N\u01a1\u0323 TK 3381\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ta\u0300i sa\u0309n th\u01b0\u0300a ch\u01a1\u0300 x\u1eed l\u00fd<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\">Co\u0301 TK 3388\u00a0 Pha\u0309i tra\u0309, pha\u0309i n\u00f4\u0323p kha\u0301c (x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3)<\/span><br \/>\n<span style=\"font-size: 12pt;\"> Co\u0301 TK 411\u00a0 \u00a0 V\u00f4\u0301n \u0111\u00e2\u0300u t\u01b0 cu\u0309a chu\u0309 s\u01a1\u0309 h\u01b0\u0303u<\/span><br \/>\n<span style=\"font-size: 12pt;\"> C\u00f3 TK 711\u00a0 \u00a0 Thu nh\u1eadp kh\u00e1c <\/span><\/p>\n<p><strong><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n thi\u1ebfu<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"line-height: 200%; text-align: left; font-size: 12pt;\">Ghi nh\u1eadn CCDC thi\u1ebfu sau ki\u1ec3m k\u00ea<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 1381\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\">C\u00f3 TK 242<\/span><\/p>\n<ul>\n<li><span style=\"line-height: 200%; text-align: left; font-size: 12pt;\">X\u1eed l\u00fd CCDC thi\u1ebfu<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">N\u01a1\u0323 TK 111\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ti\u00ea\u0300n m\u0103\u0323t (ca\u0301 nh\u00e2n, t\u00f4\u0309 ch\u01b0\u0301c n\u00f4\u0323p ti\u00ea\u0300n b\u00f4\u0300i th\u01b0\u01a1\u0300ng)<\/span><br \/>\n<span style=\"font-size: 12pt;\"> N\u01a1\u0323 TK 1388\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Pha\u0309i thu kha\u0301c (ca\u0301 nh\u00e2n, t\u00f4\u0309 ch\u01b0\u0301c pha\u0309i n\u00f4\u0323p ti\u00ea\u0300n b\u00f4\u0300i th\u01b0\u01a1\u0300ng)<\/span><br \/>\n<span style=\"font-size: 12pt;\"> N\u01a1\u0323 TK 334\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Pha\u0309i tra\u0309 ng\u01b0\u01a1\u0300i lao \u0111\u00f4\u0323ng (s\u00f4\u0301 b\u00f4\u0300i th\u01b0\u01a1\u0300ng tr\u01b0\u0300 va\u0300o l\u01b0\u01a1ng)<\/span><br \/>\n<span style=\"font-size: 12pt;\"> N\u1ee3 TK 811\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a CCDC thi\u1ebfu qua ki\u1ec3m k\u00ea)<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\">C\u00f3 TK 1381 T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/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<h3><strong>3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\">Khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m k\u00ea CCDC t\u1eeb k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c Ban l\u00e3nh \u0111\u1ea1o c\u00f4ng ty, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n s\u1ebd ph\u00e1t sinh m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">Th\u00e0nh l\u1eadp ban ki\u1ec3m k\u00ea g\u1ed3m: k\u1ebf to\u00e1n CCDC, tr\u01b0\u1edfng b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c Gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Ki\u1ec3m k\u00ea s\u1ed1 l\u01b0\u1ee3ng CCDC \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, ch\u1ea5t l\u01b0\u1ee3ng hi\u1ec7n th\u1eddi.<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o tr\u1ea1ng s\u1eed d\u1ee5ng c\u1ee7a CCDC, tr\u01b0\u1edfng ban ki\u1ec3m k\u00ea ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u00e1c CCDC m\u1ea5t, h\u1ecfng<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0 ghi s\u1ed5 CCDC (ghi gi\u1ea3m c\u00e1c CCDC b\u1ecb m\u1ea5t, h\u1ecfng kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c)<\/span><span style=\"font-size: 12pt;\"><span style=\"font-size: 12pt;\">\u0110\u1ed1i v\u1edbi CCDC ph\u00e1t hi\u1ec7n h\u1ecfng, m\u1ea5t th\u00ec t\u00ecm nguy\u00ean nh\u00e2n x\u1eed l\u00fd:<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\">\u0110\u1ed1i v\u1edbi CCDC ph\u00e1t hi\u1ec7n th\u1eeba s\u1ebd ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n b\u1ed5 sung v\u00e0 ghi t\u0103ng s\u1ed5 CCDC<\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ol>\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><strong>4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/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><strong>B\u01b0\u1edbc 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<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<span style=\"font-size: 12pt;\">\u0110\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c Quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, v\u00e0o cu\u1ed1i k\u1ef3 K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb ph\u1ea3i th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m k\u00ea to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n hi\u1ec7n c\u00f3 theo \u0111\u00fang quy \u0111\u1ecbnh:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">Xem c\u00e1c quy \u0111\u1ecbnh v\u00e0 quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiem_ke_doi_chieu_thuc_te\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u1ea3i m\u1eabu <strong>Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp h\u1ed3i \u0111\u1ed3ng ki\u1ec3m k\u00ea<\/strong> v\u00e0 <strong>K\u1ebf ho\u1ea1ch ki\u1ec3m k\u00ea<\/strong><\/span><\/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><strong>B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n Ki\u1ec3m k\u00ea C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong style=\"font-size: 12pt; text-align: justify; font-family: inherit;\"><span style=\"font-weight: normal;\"><span style=\"line-height: 200%; font-weight: bold;\"><strong><span style=\"line-height: 200%; text-align: left; font-weight: normal;\">Sau khi ki\u1ec3m k\u00ea, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch. K\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/strong><\/span><\/span><\/strong><\/p>\n<div style=\"text-align: justify;\">\n<p><span style=\"line-height: 200%; font-weight: bold; font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">&#8211; Ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch, n\u1ebfu c\u00f3 sai s\u00f3t th\u00ec ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang. Xem c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n <\/span><\/strong><span style=\"font-weight: normal;\">CCDC<\/span><strong><span style=\"font-weight: normal;\"> 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><\/strong><\/span><\/p>\n<p><span style=\"line-height: 200%; font-weight: bold; font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">&#8211; N\u1ebfu kh\u00f4ng ph\u00e1t hi\u1ec7n sai s\u00f3t khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ghi nh\u1eadn k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-weight: normal; font-size: 12pt;\">V\u00e0o ph\u00e2n h\u1ec7 <strong>C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>, cho\u0323n <strong>Ki\u00ea\u0309m k\u00ea<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-23441\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/CCDC_11.jpg\" alt=\"\" width=\"1348\" height=\"720\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/CCDC_11.jpg 1348w, \/accounting\/wp-content\/uploads\/2019\/12\/CCDC_11-768x410.jpg 768w, \/accounting\/wp-content\/uploads\/2019\/12\/CCDC_11-50x27.jpg 50w, \/accounting\/wp-content\/uploads\/2019\/12\/CCDC_11-60x32.jpg 60w, \/accounting\/wp-content\/uploads\/2019\/12\/CCDC_11-100x53.jpg 100w\" sizes=\"(max-width: 1348px) 100vw, 1348px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"line-height: 200%;\"><strong><span style=\"font-weight: normal;\">Ch\u1ecdn m\u1ed1c th\u1eddi gian c\u1ea7n ki\u1ec3m k\u00ea, sau \u0111\u00f3 nh\u1ea5n \u0110\u1ed3ng \u00fd.<\/span><\/strong><\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"alignnone wp-image-8307 size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-31-35-PM.png\" alt=\"\" width=\"401\" height=\"248\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-31-35-PM.png 401w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-31-35-PM-50x31.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-31-35-PM-60x37.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-31-35-PM-100x62.png 100w\" sizes=\"(max-width: 401px) 100vw, 401px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"line-height: 26px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-transform: none; white-space: normal; word-spacing: 0px; font-size: 12pt;\">Nh\u00e2\u0323p k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m k\u00ea.<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-weight: normal; font-size: 12pt;\">Tab <strong>C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>: ch\u01b0\u01a1ng tri\u0300nh \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng li\u1ec7t k\u00ea danh s\u00e1ch c\u00e1c CCDC \u0111ang \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd tr\u00ean s\u1ed5 theo d\u00f5i CCDC t\u00ednh \u0111\u1ebfn ng\u00e0y th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea. K\u1ebf to\u00e1n s\u1ebd c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u01b0\u0323c t\u00ea\u0301 (s\u00f4\u0301 l\u01b0\u01a1\u0323ng co\u0300n t\u00f4\u0301t, s\u00f4\u0301 l\u01b0\u01a1\u0323ng ho\u0309ng) v\u00e0 \u0111\u01b0a ra ki\u1ebfn ngh\u1ecb x\u1eed l\u00fd cho c\u00e1c CCDC ph\u00e1t sinh v\u1ea5n \u0111\u1ec1 khi ki\u1ec3m k\u00ea.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"alignnone wp-image-8308 size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-36-39-PM.png\" alt=\"\" width=\"1114\" height=\"616\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-36-39-PM.png 1114w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-36-39-PM-600x332.png 600w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-36-39-PM-1024x566.png 1024w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-36-39-PM-768x425.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-36-39-PM-50x28.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-36-39-PM-60x33.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-36-39-PM-100x55.png 100w\" sizes=\"(max-width: 1114px) 100vw, 1114px\" \/><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-weight: normal; font-size: 12pt;\">Tab <strong>Th\u00e0nh vi\u00ean tham gia<\/strong>: khai b\u00e1o c\u00e1c th\u00e0nh vi\u00ean tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m k\u00ea CCDC. =&gt; S\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng chu\u1ed9t ph\u1ea3i \u0111\u1ec3 th\u00eam ho\u1eb7c xo\u00e1 th\u00f4ng tin v\u1ec1 th\u00e0nh vi\u00ean tham gia.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"alignnone wp-image-8309 size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-38-55-PM.png\" alt=\"\" width=\"1095\" height=\"211\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-38-55-PM.png 1095w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-38-55-PM-600x116.png 600w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-38-55-PM-1024x197.png 1024w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-38-55-PM-768x148.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-38-55-PM-50x10.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-38-55-PM-60x12.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-38-55-PM-100x19.png 100w\" sizes=\"(max-width: 1095px) 100vw, 1095px\" \/><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-weight: normal; font-size: 12pt;\">Nh\u1eadp k\u1ebft lu\u1eadn<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<div style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"alignnone wp-image-8310 size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-40-36-PM.png\" alt=\"\" width=\"670\" height=\"236\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-40-36-PM.png 670w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-40-36-PM-600x211.png 600w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-40-36-PM-50x18.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-40-36-PM-60x21.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-40-36-PM-100x35.png 100w\" sizes=\"(max-width: 670px) 100vw, 670px\" \/><\/span><\/div>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"line-height: 200%; font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">Nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/span><\/strong><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"line-height: 200%; font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><span style=\"line-height: 200%; font-weight: normal;\">Nh\u1ea5n <span style=\"line-height: 200%; text-align: left;\">In \u0111\u1ec3 in Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, sau \u0111\u00f3 chuy\u1ec3n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 li\u00ean quan k\u00fd x\u00e1c nh\u1eadn v\u00e0 l\u01b0u tr\u1eef l\u1ea1i theo quy \u0111\u1ecbnh.<\/span><\/span><\/span><\/strong><\/span><\/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><strong>B\u01b0\u1edbc 3: X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<span style=\"line-height: 200%; font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf v\u00e0 s\u1ed1 l\u01b0\u1ee3ng tr\u00ean s\u1ed5 theo d\u00f5i CCDC, K<\/span><span style=\"font-weight: normal;\">\u00ea\u0301 toa\u0301n<\/span><span style=\"font-weight: normal;\"> x\u1eed l\u00fd nh\u01b0 sau:<br \/>\n<\/span><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"line-height: 200%; font-size: 12pt;\">V\u1edbi nh\u1eefng CCDC c\u00f3 <strong>S\u1ed1 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf &gt; S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/strong> =&gt; K\u1ebf to\u00e1n s\u1ebd ch\u1ecdn ch\u1ee9c n\u0103ng Ghi t\u0103ng \u0111\u1ec3 x\u1eed l\u00fd CCDC th\u1eeba.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"alignnone wp-image-8311 size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-44-22-PM.png\" alt=\"\" width=\"1111\" height=\"619\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-44-22-PM.png 1111w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-44-22-PM-600x334.png 600w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-44-22-PM-1024x571.png 1024w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-44-22-PM-768x428.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-44-22-PM-50x28.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-44-22-PM-60x33.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/4-25-2020-5-44-22-PM-100x56.png 100w\" sizes=\"(max-width: 1111px) 100vw, 1111px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"line-height: 200%; font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">V\u1edbi nh\u1eefng CCDC c\u00f3 S\u1ed1 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf &lt; S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n =&gt; K\u1ebf to\u00e1n s\u1ebd ch\u1ecdn ch\u1ee9c n\u0103ng Ghi gi\u1ea3m \u0111\u1ec3 x\u1eed l\u00fd CCDC thi\u1ebfu.<\/span><\/strong><\/span><\/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><strong>B\u01b0\u1edbc 4: T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<span style=\"font-size: 12pt;\">Sau khi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n trong \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh, K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a Doanh nghi\u1ec7p (bao g\u1ed3m k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea CCDC) v\u00e0o B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<br \/>\n<\/span><\/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":[2590],"ht-kb-tag":[],"class_list":["post-813","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ccdc"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/813","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=813"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/813\/revisions"}],"predecessor-version":[{"id":45563,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/813\/revisions\/45563"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=813"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=813"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}