{"id":8964,"date":"2017-06-01T14:44:50","date_gmt":"2017-06-01T07:44:50","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=8964"},"modified":"2020-06-01T16:29:38","modified_gmt":"2020-06-01T09:29:38","slug":"khi-kiem-tra-doi-chieu-chung-tu-so-sach-co-the-chi-ra-duoc-nguyen-nhan-bao-cao-kho-va-bang-can-doi-tai-khoan-lech-nhau-trong-truong-hop-chung-tu-nhap-xuat-hach-toan-no-tk-kho-co-tk-kho","status":"publish","type":"ht_kb","link":"\/2020\/kb\/khi-kiem-tra-doi-chieu-chung-tu-so-sach-co-the-chi-ra-duoc-nguyen-nhan-bao-cao-kho-va-bang-can-doi-tai-khoan-lech-nhau-trong-truong-hop-chung-tu-nhap-xuat-hach-toan-no-tk-kho-co-tk-kho\/","title":{"rendered":"Khi &#8220;Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch&#8221; c\u00f3 th\u1ec3 ch\u1ec9 ra \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n B\u00e1o c\u00e1o kho v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i T\u00e0i kho\u1ea3n l\u1ec7ch nhau trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb nh\u1eadp xu\u1ea5t h\u1ea1ch to\u00e1n N\u1ee3 TK kho\/C\u00f3 TK kho"},"content":{"rendered":"<p><strong>1. N\u1ed9i dung<\/strong><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">Khi &#8220;Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch&#8221; c\u00f3 th\u1ec3 ch\u1ec9 ra \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n B\u00e1o c\u00e1o kho v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i T\u00e0i kho\u1ea3n l\u1ec7ch nhau trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb nh\u1eadp xu\u1ea5t h\u1ea1ch to\u00e1n N\u1ee3 TK kho\/C\u00f3 TK kho \u0111\u1ec3 Kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 t\u1ef1 ki\u1ec3m tra v\u00e0 s\u1eeda l\u1ea1i cho ch\u00ednh x\u00e1c.<\/p>\n<p><strong>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R9<\/strong>: Khi l\u1eadp ho\u1eb7c nh\u1eadp kh\u1ea9u ch\u1ee9ng t\u1eeb nh\u1eadp kho\/xu\u1ea5t kho, K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u1ea7m t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n kho th\u00e0nh b\u00fat to\u00e1n N\u1ee3 TK kho\/C\u00f3 TK kho =&gt; B\u00e1o c\u00e1o kho v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n kh\u00f4ng kh\u1edbp nhau.<\/li>\n<li><strong>T\u1eeb phi\u00ean b\u1ea3n R9 tr\u1edf \u0111i<\/strong>:\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\">Tr\u00ean b\u00e1o c\u00e1o &#8220;<a href=\"http:\/\/help.sme2020.misa.vn\/kb\/hdqt_kho_mua_hang\/\"><strong>Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5<\/strong> <strong>s\u00e1ch<\/strong><\/a>&#8220;, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung th\u00eam m\u1ee5c <strong>3.6 Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n nh\u1ea7m TK c\u00f4ng n\u1ee3\/TK ti\u1ec1n\/TK thu\u1ebf l\u00e0 TK kho<\/strong> trong \u0111\u00f3 li\u1ec7t k\u00ea c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n nh\u1ea7m t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n kho th\u00e0nh b\u00fat to\u00e1n N\u1ee3 TK kho\/C\u00f3 TK kho.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"http:\/\/help.sme2020.misa.vn\/kb\/3-6-chung-tu-hach-toan-nham-tk-cong-no-tk-tien-tk-thue-la-tk-kho\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-8973\" src=\"http:\/\/help.sme2020.misa.vn\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_01-700x94.png\" alt=\"\" width=\"700\" height=\"94\" srcset=\"\/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_01-700x94.png 700w, \/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_01-800x108.png 800w, \/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_01-768x103.png 768w, \/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_01-50x7.png 50w, \/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_01-60x8.png 60w, \/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_01-100x13.png 100w, \/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_01.png 1100w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\"><a href=\"http:\/\/help.sme2020.misa.vn\/kb\/html_10050000\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Khi nh\u1eadp kh\u1ea9u excel<\/strong><\/a> c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n nh\u1ea7m t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n kho th\u00e0nh b\u00fat to\u00e1n N\u1ee3 TK kho\/C\u00f3 TK kho, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb <strong>L\u01b0u \u00fd <\/strong>tr\u00ean d\u00f2ng ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-8977\" src=\"http:\/\/help.sme2020.misa.vn\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_02-700x273.png\" alt=\"\" width=\"700\" height=\"273\" srcset=\"\/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_02-700x273.png 700w, \/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_02-800x312.png 800w, \/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_02-768x299.png 768w, \/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_02-50x19.png 50w, \/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_02-60x23.png 60w, \/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_02-100x39.png 100w, \/2020\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_02.png 860w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: Ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ea1ch to\u00e1n nh\u1ea7m t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n kho th\u00e0nh b\u00fat to\u00e1n N\u1ee3 TK kho\/C\u00f3 TK kho bao g\u1ed3m:<\/em><\/p>\n<ul style=\"list-style-type: square;\">\n<li><em>Ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kho, Ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5 c\u00f3 t\u00edch ch\u1ecdn l\u00e0 chi ph\u00ed mua h\u00e0ng c\u00f3 TK C\u00f3, TK thu\u1ebf l\u00e0 TK kho<\/em><\/li>\n<li><em>Ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng mua, Ch\u1ee9ng t\u1eeb gi\u1ea3m gi\u00e1 h\u00e0ng mua c\u00f3 TK N\u1ee3, TK thu\u1ebf l\u00e0 TK kho<\/em><\/li>\n<li><em>Ch\u1ee9ng t\u1eeb nh\u1eadp kho c\u00f3 TK C\u00f3 l\u00e0 TK kho<\/em><\/li>\n<li><em>Ch\u1ee9ng t\u1eeb xu\u1ea5t kho c\u00f3 TK N\u1ee3 l\u00e0 TK kho<\/em><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. N\u1ed9i dung Khi &#8220;Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch&#8221; c\u00f3 th\u1ec3 ch\u1ec9 ra \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n B\u00e1o c\u00e1o kho v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i T\u00e0i kho\u1ea3n l\u1ec7ch nhau trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb nh\u1eadp xu\u1ea5t h\u1ea1ch to\u00e1n N\u1ee3 TK kho\/C\u00f3 TK kho \u0111\u1ec3 Kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 t\u1ef1&#8230;<\/p>\n","protected":false},"author":4,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3305],"ht-kb-tag":[],"class_list":["post-8964","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r9"],"_links":{"self":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/8964","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2020\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/comments?post=8964"}],"version-history":[{"count":12,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/8964\/revisions"}],"predecessor-version":[{"id":8978,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/8964\/revisions\/8978"}],"wp:attachment":[{"href":"\/2020\/wp-json\/wp\/v2\/media?parent=8964"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-category?post=8964"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-tag?post=8964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}