{"id":8920,"date":"2020-05-29T11:42:00","date_gmt":"2020-05-29T04:42:00","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=8920"},"modified":"2020-12-03T08:29:52","modified_gmt":"2020-12-03T01:29:52","slug":"3-6-chung-tu-hach-toan-nham-tk-cong-no-tk-tien-tk-thue-la-tk-kho","status":"publish","type":"ht_kb","link":"\/2021\/kb\/3-6-chung-tu-hach-toan-nham-tk-cong-no-tk-tien-tk-thue-la-tk-kho\/","title":{"rendered":"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"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: black; font-size: 14pt;\"><span style=\"color: black;\"><strong>H\u01b0\u1edbng d\u1eabn:<\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\"><span style=\"color: black;\">Tr\u01b0\u1eddng h\u1ee3p trong <strong>k\u1ef3<\/strong> c\u00f3 ch\u1ee9ng t\u1eeb nh\u1eadp kho\/xu\u1ea5t kho 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. Khi \u0111\u00f3, <span style=\"color: black;\">ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o chi ti\u1ebft th\u1ec3 hi\u1ec7n th\u00f4ng tin: Ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n c\u00f3 sai s\u00f3t.<br \/>\n<em><strong>L\u01b0u \u00fd<\/strong>:<\/em><\/span><\/span><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><em style=\"font-size: 12pt;\"><span style=\"color: black;\"><strong>K\u1ef3<\/strong> l\u00e0 kho\u1ea3ng th\u1eddi gian K\u1ebf to\u00e1n thi\u1ebft l\u1eadp tr\u00ean giao di\u1ec7n <a href=\"\/2021\/kb\/hdqt_kho_mua_hang\/\">ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/a>.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\"><strong>T\u00e0i kho\u1ea3n kho<\/strong> l\u00e0 c\u00e1c TK 15x (tr\u1eeb TK 154) <\/span><\/em><\/span><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\"><br \/>\n<\/span><\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img class=\"alignnone size-medium wp-image-8973\" src=\/2021\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_01-700x94.png\" alt=\"\" width=\"700\" height=\"94\" \/><\/p>\n<p><span style=\"color: black; font-size: 12pt;\"><span style=\"color: black;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i cho ch\u00ednh x\u00e1c b\u1eb1ng c\u00e1ch:<\/span> <\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #1a1a1a;\">1. <\/span><span style=\"color: black;\">Nh\u1ea5n v\u00e0o <strong>S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb chi ti\u1ebft l\u00ean ki\u1ec3m tra.<\/span><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">2. Ch\u1ec9nh s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb cho \u0111\u00fang th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ebfu h\u1ea1ch to\u00e1n sai t\u00e0i kho\u1ea3n th\u00ec ch\u1ecdn l\u1ea1i t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n \u0111\u00fang:<\/span>\n<ul style=\"list-style-type: square;\">\n<li>V\u1edbi 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\u00a0<strong>L\u00e0 chi ph\u00ed mua h\u00e0ng<\/strong>: Ki\u1ec3m tra t\u00e0i kho\u1ea3n <strong>C\u00f3 <\/strong>v\u00e0 t\u00e0i kho\u1ea3n <strong>Thu\u1ebf<\/strong>, n\u1ebfu \u0111ang h\u1ea1ch to\u00e1n v\u00e0o TK kho th\u00ec c\u1ea7n h\u1ea1ch to\u00e1n l\u1ea1i cho \u0111\u00fang sang lo\u1ea1i TK ti\u1ec1n\/TK c\u00f4ng n\u1ee3\/TK thu\u1ebf (theo \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh)<\/li>\n<li>V\u1edbi ch\u1ee9ng t\u1eeb Tr\u1ea3 l\u1ea1i h\u00e0ng mua, gi\u1ea3m gi\u00e1 h\u00e0ng mua: Ki\u1ec3m tra t\u00e0i kho\u1ea3n <strong>N\u1ee3 <\/strong>v\u00e0 t\u00e0i kho\u1ea3n <strong>Thu\u1ebf<\/strong>, n\u1ebfu \u0111ang h\u1ea1ch to\u00e1n v\u00e0o TK kho th\u00ec c\u1ea7n h\u1ea1ch to\u00e1n l\u1ea1i cho \u0111\u00fang sang lo\u1ea1i TK ti\u1ec1n\/TK c\u00f4ng n\u1ee3\/TK thu\u1ebf (theo \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh)<\/li>\n<li>V\u1edbi ch\u1ee9ng t\u1eeb nh\u1eadp kho: h\u1ea1ch to\u00e1n l\u1ea1i <strong>TK C\u00f3<\/strong> sang lo\u1ea1i TK chi ph\u00ed\/TK gi\u00e1 v\u1ed1n&#8230;(theo \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh)<\/li>\n<li>V\u1edbi ch\u1ee9ng t\u1eeb xu\u1ea5t kho: h\u1ea1ch to\u00e1n l\u1ea1i <strong>TK N\u1ee3\u00a0<\/strong>sang lo\u1ea1i TK chi ph\u00ed\/TK gi\u00e1 v\u1ed1n&#8230;(theo \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh)<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">N\u1ebfu l\u00e0 nghi\u1ec7p v\u1ee5 chuy\u1ec3n kho nh\u01b0ng h\u1ea1ch to\u00e1n nh\u1ea7m lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00ec x\u00f3a ch\u1ee9ng t\u1eeb \u0111i, sau \u0111\u00f3 h\u1ea1ch to\u00e1n l\u1ea1i v\u00e0o lo\u1ea1i <strong><a href=\"\/2021\/kb\/chuyenvattu_hanghoa_giuacackhonoibo\/\" target=\"_blank\" rel=\"noopener noreferrer\">ch\u1ee9ng t\u1eeb chuy\u1ec3n kho<\/a><\/strong>.<br \/>\n<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn: Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb nh\u1eadp kho\/xu\u1ea5t kho 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. Khi \u0111\u00f3, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o chi ti\u1ebft th\u1ec3 hi\u1ec7n th\u00f4ng tin: Ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i&#8230;<\/p>\n","protected":false},"author":113,"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-8920","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\/8920","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\/113"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=8920"}],"version-history":[{"count":13,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/8920\/revisions"}],"predecessor-version":[{"id":14471,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/8920\/revisions\/14471"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=8920"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=8920"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=8920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}