{"id":2237,"date":"2017-12-25T18:00:08","date_gmt":"2017-12-25T11:00:08","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2237"},"modified":"2020-03-28T11:59:01","modified_gmt":"2020-03-28T04:59:01","slug":"hdqt_ccdc_cp_tra_truoc_da_hach_toan_va_ghi_tang_nhung_so_tien_hoac_tk_lech_nhau","status":"publish","type":"ht_kb","link":"\/2021\/kb\/hdqt_ccdc_cp_tra_truoc_da_hach_toan_va_ghi_tang_nhung_so_tien_hoac_tk_lech_nhau\/","title":{"rendered":"6.3. CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0 ghi t\u0103ng nh\u01b0ng s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n, TK h\u1ea1ch to\u00e1n kh\u00e1c tr\u00ean ch\u1ee9ng t\u1eeb ghi t\u0103ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i TK v\u00e0 s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><strong>H\u01b0\u1edbng d\u1eabn:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb ghi t\u0103ng CCDC\/chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u00f3 s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n ho\u1eb7c t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n kh\u00e1c v\u1edbi ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u0103ng CCDC\/chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o chi ti\u1ebft th\u1ec3 hi\u1ec7n c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 ch\u00eanh l\u1ec7ch.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img class=\"img-size80\" src=\/2021\/wp-content\/uploads\/2019\/12\/quyet_toan_41.png\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y K\u1ebf to\u00e1n x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">1. T\u1ea1i c\u1ed9t <strong>S\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong>, nh\u1ea5n v\u00e0o <strong>S\u1ed1 ch\u1ee9ng t\u1eeb\/M\u00e3 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra: ki\u1ec3m tra th\u00f4ng tin <strong>Th\u00e0nh ti\u1ec1n<\/strong> (v\u1edbi ch\u1ee9ng t\u1eeb ghi t\u0103ng CCDC); <strong>S\u1ed1 ti\u1ec1n<\/strong> (v\u1edbi ch\u1ee9ng t\u1eeb th\u00eam chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc) v\u00e0 <strong>TK ch\u1edd ph\u00e2n b\u1ed5<\/strong>, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c th\u00f4ng tin n\u00e0y \u0111\u00fang th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">2. T\u1ea1i c\u1ed9t <strong>S\u1ed5 c\u00e1i<\/strong>, nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u0103ng CCDC\/Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u00ean ki\u1ec3m tra c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Ki\u1ec3m tra ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n n\u00e0y c\u00f3 \u0111\u00fang l\u00e0 ch\u1ee9ng t\u1eeb h\u00ecnh th\u00e0nh n\u00ean CCDC\/Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00f4ng =&gt; N\u1ebfu kh\u00f4ng th\u00ec c\u1ea7n m\u1edf ch\u1ee9ng t\u1eeb <strong>Ghi t\u0103ng CCDC\/Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong> l\u00ean, v\u00e0o tab <strong>Ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh\/T\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 lo\u1ea1i b\u1ecf ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n tr\u00ean ra kh\u1ecfi danh s\u00e1ch.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">S\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n \u0111\u00e3 \u0111\u00fang ch\u01b0a =&gt; N\u1ebfu ch\u01b0a c\u1ea7n ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>TK N\u1ee3<\/strong> \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang ch\u01b0a, c\u00f3 kh\u1edbp v\u1edbi <strong>TK ch\u1edd ph\u00e2n b\u1ed5<\/strong> tr\u00ean ch\u1ee9ng t\u1eeb ghi t\u0103ng CCDC\/Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00f4ng =&gt; N\u1ebfu kh\u00f4ng c\u1ea7n ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang v\u00e0 kh\u1edbp nhau.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd<\/strong>: V\u1edbi ch\u1ee9ng t\u1eeb <strong>ghi t\u0103ng CCDC<\/strong>, K\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ecdn v\u00e0o ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n TK 142, 242 v\u00e0 t\u00e0i kho\u1ea3n chi ph\u00ed CCDC nh\u01b0 TK 6423, 6273&#8230;Tuy nhi\u00ean, ch\u01b0\u01a1ng tr\u00ecnh ch\u1ec9 \u0111\u1ed1i chi\u1ebfu c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n TK 142, 242 v\u1edbi ch\u1ee9ng t\u1eeb ghi t\u0103ng CCDC \u0111\u1ec3 hi\u1ec3n th\u1ecb l\u00ean b\u00e1o c\u00e1o ch\u00eanh l\u1ec7ch \u1edf tr\u00ean. V\u00ec v\u1eady, s\u1ebd c\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb xu\u1ea5t hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o ch\u00eanh l\u1ec7ch nh\u01b0ng kh\u00f4ng h\u1ec1 c\u00f3 sai s\u00f3t. V\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, sau khi th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ki\u1ec3m tra \u1edf tr\u00ean m\u00e0 kh\u00f4ng ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec K\u1ebf to\u00e1n c\u00f3 th\u1ec3 b\u1ecf qua.<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn: Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb ghi t\u0103ng CCDC\/chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u00f3 s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n ho\u1eb7c t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n kh\u00e1c v\u1edbi ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u0103ng CCDC\/chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o chi ti\u1ebft th\u1ec3 hi\u1ec7n c\u00e1c ch\u1ee9ng&#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":[2607],"ht-kb-tag":[],"class_list":["post-2237","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2237","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2021\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=2237"}],"version-history":[{"count":2,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2237\/revisions"}],"predecessor-version":[{"id":6741,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2237\/revisions\/6741"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=2237"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=2237"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=2237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}