{"id":913,"date":"2019-12-25T17:47:53","date_gmt":"2019-12-25T17:47:53","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=913"},"modified":"2020-03-19T18:04:52","modified_gmt":"2020-03-19T11:04:52","slug":"quytrinh-tong-hop","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/quytrinh-tong-hop\/","title":{"rendered":"C\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y, th\u00e1ng\/qu\u00fd, n\u0103m c\u1ee7a nghi\u1ec7p v\u1ee5 T\u1ed5ng h\u1ee3p"},"content":{"rendered":"<table style=\"width: 977.333px; height: 426px;\">\n<tbody>\n<tr>\n<td style=\"text-align: left; vertical-align: top; width: 261.806px;\" colspan=\"3\" rowspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"color: #ff6600;\"><strong>C\u00d4NG VI\u1ec6C H\u00c0NG NG\u00c0Y<\/strong><\/span><\/p>\n<p><strong><a href=\"lap_chung_tu_nghiep_vu_khac\" target=\"_blank\" rel=\"noopener noreferrer\">1. L\u1eadp ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/a><\/strong><br \/>\n<strong><a href=\"lap_chung_tu_quyet_toan_tam_ung\" target=\"_blank\" rel=\"noopener noreferrer\">2. L\u1eadp ch\u1ee9ng t\u1eeb quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng<\/a><\/strong><br \/>\n<strong> <a href=\"lap_chung_tu_ghi_so\" target=\"_blank\" rel=\"noopener noreferrer\">3. L\u1eadp ch\u1ee9ng t\u1eeb ghi s\u1ed5 (n\u1ebfu ghi s\u1ed5 theo h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb ghi s\u1ed5)<\/a> <\/strong><br \/>\n<strong><a href=\"hach_toan_ngoai_te\" target=\"_blank\" rel=\"noopener noreferrer\">4. H\u1ea1ch to\u00e1n ngo\u1ea1i t\u1ec7<\/a><\/strong><br \/>\n<strong><a href=\"theodoi_va_phanbo_chiphitratruoc\" target=\"_blank\" rel=\"noopener noreferrer\">5. Qu\u1ea3n l\u00fd c\u00e1c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><br \/>\n<a href=\"quan_ly_cac_khoan_doanh_thu_nhan_truoc\" target=\"_blank\" rel=\"noopener noreferrer\"> 6. Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc<\/a><\/strong><\/td>\n<td style=\"text-align: left; vertical-align: top; width: 335.139px;\" rowspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"color: #ff6600;\"><strong>C\u00d4NG VI\u1ec6C TH\u1ef0C HI\u1ec6N V\u00c0O CU\u1ed0I TH\u00c1NG\/QU\u00dd<\/strong><\/span><\/p>\n<p><strong><a href=\"html_23030000\" target=\"_blank\" rel=\"noopener noreferrer\">1. T\u00ednh t\u1ef7 gi\u00e1 xu\u1ea5t qu\u1ef9<\/a><br \/>\n<a href=\"ketchuyen_lailo_dexacdinh_ketquakinhdoanh\" target=\"_blank\" rel=\"noopener noreferrer\">2. K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/a><br \/>\n<a href=\"phanbo_chiphibanhang_quanlydoanhnghiep_khac\" target=\"_blank\" rel=\"noopener noreferrer\">3. Ph\u00e2n b\u1ed5 chi ph\u00ed b\u00e1n h\u00e0ng, QLDN, chi ph\u00ed kh\u00e1c (n\u1ebfu mu\u1ed1n x\u00e1c \u0111\u1ecbnh l\u00e3i l\u1ed7 cho t\u1eebng h\u1ee3p \u0111\u1ed3ng\/c\u00f4ng tr\u00ecnh\/\u0111\u01a1n h\u00e0ng\/\u0111\u01a1n v\u1ecb)<\/a><br \/>\n4. Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch:<br \/>\n<\/strong><\/p>\n<ul>\n<li><strong><a href=\"hdqt_kiem_tra_trang_thai_ghi_so_ct1\" target=\"_blank\" rel=\"noopener noreferrer\">Ki\u1ec3m tra tr\u1ea1ng th\u00e1i ghi s\u1ed5 ch\u1ee9ng t\u1eeb<\/a><\/strong><\/li>\n<li><strong><a href=\"hdqt_cong_cu_dung_cu_chi_phi_tra_truoc1\" target=\"_blank\" rel=\"noopener noreferrer\">Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/strong><\/li>\n<li><strong><a href=\"hdqt_kiem_tra_bang_can_doi_phat_sinh1\" target=\"_blank\" rel=\"noopener noreferrer\">Ki\u1ec3m tra b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/a><\/strong><\/li>\n<li><strong><a href=\"hdqt_kiem_tra_ket_chuyen_lai_lo1\" target=\"_blank\" rel=\"noopener noreferrer\">Ki\u1ec3m tra k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/a><\/strong><\/li>\n<li><strong><a href=\"http:\/\/helpact.misa.vn\/kb\/hdqt_khac\/\" target=\"_blank\" rel=\"noopener noreferrer\">Ki\u1ec3m tra c\u00e1c n\u1ed9i dung kh\u00e1c<\/a><\/strong><\/li>\n<\/ul>\n<p><strong><a href=\"huong_dan_xuat_va_in_bc\" target=\"_blank\" rel=\"noopener noreferrer\">5. In s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb<\/a> <span style=\"color: #000000;\"><br \/>\n<a href=\"bao_cao_tong_hop\" target=\"_blank\" rel=\"noopener noreferrer\">6. L\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb<br \/>\n<\/a><br \/>\n<a href=\"http:\/\/helpact.misa.vn\/accounting\/knowledge-base\/html-33000000\/\" target=\"_blank\" rel=\"noopener noreferrer\">7. L\u1eadp b\u00e1o c\u00e1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh<\/a><\/span><\/strong><\/td>\n<td style=\"text-align: left; vertical-align: top; width: 327.361px;\" rowspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"color: #ff6600;\"><strong>C\u00d4NG VI\u1ec6C H\u00c0NG N\u0102M<\/strong><\/span><\/p>\n<p><strong><span style=\"color: #ff0000;\"><strong><span style=\"font-size: 14px;\">\u0110\u1ea6U N\u0102M:<\/span><\/strong><\/span><a href=\"html_10030800\" target=\"_blank\" rel=\"noopener noreferrer\"><br \/>\n1. T\u1ea1o m\u1edbi d\u1eef li\u1ec7u t\u1eeb n\u0103m tr\u01b0\u1edbc (n\u1ebfu mu\u1ed1n qu\u1ea3n l\u00fd m\u1ed7i n\u0103m m\u1ed9t d\u1eef li\u1ec7u)<\/a><br \/>\n<a href=\"ket_chuyen_loi_nhuan_nam_nay_sang_nam_truoc\" target=\"_blank\" rel=\"noopener noreferrer\">2. K\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn n\u0103m nay sang n\u0103m tr\u01b0\u1edbc.<\/a><br \/>\n<span style=\"font-size: 14px; color: #ff0000;\">CU\u1ed0I N\u0102M:<\/span><br \/>\n1. Ki\u1ec3m k\u00ea, \u0111\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf: <\/strong><\/p>\n<ul>\n<li><strong><a href=\"doi_chieu_cac_khoan_dau_tu\" target=\"_blank\" rel=\"noopener noreferrer\">\u0110\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0<\/a> <\/strong><\/li>\n<li><strong><a href=\"doi_chieu_bao_hiem\" target=\"_blank\" rel=\"noopener noreferrer\">\u0110\u1ed1i chi\u1ebfu b\u1ea3o hi\u1ec3m<\/a><\/strong><\/li>\n<\/ul>\n<p><strong><a href=\"danhgialai_taikhoanngoaite\" target=\"_blank\" rel=\"noopener noreferrer\">2. \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7<\/a><br \/>\n3. Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch:<br \/>\n<\/strong><\/p>\n<ul>\n<li><strong><a href=\"hdqt_kiem_tra_trang_thai_ghi_so_ct\" target=\"_blank\" rel=\"noopener noreferrer\">Ki\u1ec3m tra tr\u1ea1ng th\u00e1i ghi s\u1ed5 ch\u1ee9ng t\u1eeb<\/a> <\/strong><\/li>\n<li><strong><a href=\"hdqt_cong_cu_dung_cu_chi_phi_tra_truoc\" target=\"_blank\" rel=\"noopener noreferrer\">Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a> <\/strong><\/li>\n<li><strong><a href=\"hdqt_kiem_tra_bang_can_doi_phat_sinh\" target=\"_blank\" rel=\"noopener noreferrer\">Ki\u1ec3m tra b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/a> <\/strong><\/li>\n<li><strong><a href=\"hdqt_kiem_tra_ket_chuyen_lai_lo\" target=\"_blank\" rel=\"noopener noreferrer\">Ki\u1ec3m tra k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/a> <\/strong><\/li>\n<li><strong><a href=\"hdqt_khac\" target=\"_blank\" rel=\"noopener noreferrer\">Ki\u1ec3m tra c\u00e1c n\u1ed9i dung kh\u00e1c<\/a> <\/strong><\/li>\n<\/ul>\n<p><strong><a href=\"hdqt_lap_va_kiem_tra_bctc\" target=\"_blank\" rel=\"noopener noreferrer\">4. L\u1eadp v\u00e0 ki\u1ec3m tra BCTC<\/a><br \/>\n<a href=\"hdqt_nop_bctc_cho_co_quan_thue\" target=\"_blank\" rel=\"noopener noreferrer\">5. N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan thu\u1ebf<\/a><br \/>\n<a href=\"khoa_so_ke_toan\" target=\"_blank\" rel=\"noopener noreferrer\">6. Kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n\u00a0<\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00d4NG VI\u1ec6C H\u00c0NG NG\u00c0Y 1. L\u1eadp ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c 2. L\u1eadp ch\u1ee9ng t\u1eeb quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng 3. L\u1eadp ch\u1ee9ng t\u1eeb ghi s\u1ed5 (n\u1ebfu ghi s\u1ed5 theo h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb ghi s\u1ed5) 4. H\u1ea1ch to\u00e1n ngo\u1ea1i t\u1ec7 5. Qu\u1ea3n l\u00fd c\u00e1c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc 6. Qu\u1ea3n&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2595],"ht-kb-tag":[],"class_list":["post-913","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_23000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/913","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\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=913"}],"version-history":[{"count":9,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/913\/revisions"}],"predecessor-version":[{"id":7328,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/913\/revisions\/7328"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=913"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=913"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}