{"id":2241,"date":"2017-12-25T18:00:11","date_gmt":"2017-12-25T11:00:11","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=2241"},"modified":"2020-03-28T11:58:50","modified_gmt":"2020-03-28T04:58:50","slug":"hdqt_da_lap_phieu_xk_nhung_chua_lap_chung_tu_ghi_nhan_doanh_thu","status":"publish","type":"ht_kb","link":"\/2020\/kb\/hdqt_da_lap_phieu_xk_nhung_chua_lap_chung_tu_ghi_nhan_doanh_thu\/","title":{"rendered":"8.2. \u0110\u00e3 l\u1eadp phi\u1ebfu xu\u1ea5t kho nh\u01b0ng ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu trong k\u1ef3 ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng ghi nh\u1eadn doanh thu kh\u00e1c v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111\u00e3 xu\u1ea5t kho d\u1eabn \u0111\u1ebfn ghi nh\u1eadn doanh thu kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi chi ph\u00ed"},"content":{"rendered":"

H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3<\/strong> c\u00f3 phi\u1ebfu xu\u1ea5t kho b\u00e1n h\u00e0ng nh\u01b0ng ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu trong k\u1ef3 ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng ghi nh\u1eadn doanh thu kh\u00f4ng b\u1eb1ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111\u00e3 xu\u1ea5t kho, d\u1eabn \u0111\u1ebfn ghi nh\u1eadn doanh thu kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi chi ph\u00ed (k\u1ef3<\/strong> l\u00e0 kho\u1ea3ng th\u1eddi gian K\u1ebf to\u00e1n thi\u1ebft l\u1eadp tr\u00ean giao di\u1ec7n ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/a>): ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u00e1c phi\u1ebfu xu\u1ea5t kho c\u00f3 sai s\u00f3t.<\/span><\/p>\n

\"\"<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t:<\/span><\/p>\n

<\/span><\/p>\n\n\n\n\n
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Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u00e3 l\u1eadp phi\u1ebfu xu\u1ea5t kho b\u00e1n h\u00e0ng nh\u01b0ng ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu trong k\u1ef3<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

M\u00f4 t\u1ea3: <\/strong>Tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb d\u00f2ng phi\u1ebfu xu\u1ea5t c\u00f3 S\u1ed1 l\u01b0\u1ee3ng xu\u1ea5t<\/strong> nh\u01b0ng S\u1ed1 l\u01b0\u1ee3ng b\u00e1n <\/strong>b\u1eb1ng 0.<\/span><\/p>\n

\"\"<\/span><\/p>\n

Gi\u1ea3i ph\u00e1p: <\/strong>L\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng \u0111\u1ec3 ghi nh\u1eadn doanh thu c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n:<\/span><\/p>\n

1. V\u00e0o ph\u00e2n h\u1ec7 <\/span>B\u00e1n h\u00e0ng<\/strong>, ch\u1ecdn <\/span>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong>.<\/span><\/p>\n

\"\"<\/span><\/p>\n

2. B\u1ecf t\u00edch ch\u1ecdn <\/span>Ki\u00eam phi\u1ebfu xu\u1ea5t kho<\/strong>, nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng<\/span><\/p>\n

\"\"3. T\u00edch ch\u1ecdn L\u1eadp t\u1eeb phi\u1ebfu xu\u1ea5t<\/strong>.<\/span><\/p>\n

\"\"<\/span><\/p>\n

4. Nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng m\u0169i t\u00ean<\/span><\/span>, ch\u1ecdn phi\u1ebfu xu\u1ea5t mu\u1ed1n l\u1eadp ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu.<\/span><\/p>\n

\"\"<\/span><\/p>\n

5. Ki\u1ec3m tra th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i (n\u1ebfu c\u1ea7n).<\/span><\/p>\n

6. Nh\u1ea5n <\/span>C\u1ea5t<\/strong>.<\/span><\/p>\n

\"\"<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/span><\/p>\n\n\n\n\n
\n

Tr\u01b0\u1eddng h\u1ee3p 2: S\u1ed1 l\u01b0\u1ee3ng ghi nh\u1eadn doanh thu kh\u00f4ng b\u1eb1ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111\u00e3 xu\u1ea5t kho <\/strong><\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

M\u00f4 t\u1ea3: <\/strong>Tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb d\u00f2ng phi\u1ebfu xu\u1ea5t kho c\u00f3 S\u1ed1 l\u01b0\u1ee3ng xu\u1ea5t<\/strong> v\u00e0 S\u1ed1 l\u01b0\u1ee3ng b\u00e1n <\/strong>kh\u00f4ng kh\u1edbp nhau.<\/span><\/p>\n

\"\"<\/span><\/p>\n

Gi\u1ea3i ph\u00e1p:<\/strong><\/span><\/p>\n

1. Nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf phi\u1ebfu xu\u1ea5t kho l\u00ean ki\u1ec3m tra.<\/span><\/p>\n

2. Tr\u00ean phi\u1ebfu xu\u1ea5t kho, nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng tham chi\u1ebfu \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng l\u00ean ki\u1ec3m tra.<\/span><\/p>\n

3. \u0110\u1ed1i chi\u1ebfu v\u1edbi th\u1ef1c t\u1ebf \u0111\u1ec3 ki\u1ec3m tra nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch. N\u1ebfu ch\u00eanh l\u1ec7ch do sai s\u00f3t, th\u00ec \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 l\u01b0\u1ee3ng tr\u00ean <\/span>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng <\/strong>ho\u1eb7c <\/span>Phi\u1ebfu xu\u1ea5t kho <\/strong>cho kh\u1edbp nhau.<\/span><\/p>\n

4. N\u1ebfu s\u1eeda <\/span>Phi\u1ebfu xu\u1ea5t kho<\/strong>: c\u1ea7n t\u00ednh l\u1ea1i gi\u00e1 xu\u1ea5t kho \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng sai l\u1ec7ch gi\u00e1 c\u1ee7a c\u1ee7a c\u00e1c phi\u1ebfu xu\u1ea5t \u0111\u00e3 ph\u00e1t sinh sau phi\u1ebfu xu\u1ea5t n\u00e0y. Xem h\u01b0\u1edbng d\u1eabn t\u00ednh gi\u00e1 xu\u1ea5t kho<\/span> t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/p>\n

5. N\u1ebfu s\u1eeda <\/span>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong>: c\u1ea7n l\u01b0u \u00fd tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang, sau khi s\u1eeda ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng c\u1eadp nh\u1eadt thay \u0111\u1ed5i l\u00ean h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng. V\u00ec v\u1eady, c\u1ea7n s\u1eeda l\u1ea1i s\u1ed1 l\u01b0\u1ee3ng tr\u00ean h\u00f3a \u0111\u01a1n kh\u1edbp v\u1edbi ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n