{"id":1881,"date":"2018-12-25T17:56:04","date_gmt":"2018-12-25T10:56:04","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=1881"},"modified":"2020-03-30T09:55:11","modified_gmt":"2020-03-30T02:55:11","slug":"hdqt_tscd_da_ghi_tang_vao_so_tscd_nhung_quen_chua_hach_toan","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/hdqt_tscd_da_ghi_tang_vao_so_tscd_nhung_quen_chua_hach_toan\/","title":{"rendered":"5.3. TSC\u0110 \u0111\u00e3 ghi t\u0103ng v\u00e0o s\u1ed5 TSC\u0110 nh\u01b0ng qu\u00ean ch\u01b0a h\u1ea1ch to\u00e1n ho\u1eb7c do ch\u01b0a ch\u1ecdn ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i"},"content":{"rendered":"<p><span style=\"font-size: 12pt; color: black;\"><strong>H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong <strong>k\u1ef3<\/strong> c\u00f3 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) \u0111\u00e3 ghi t\u0103ng v\u00e0o s\u1ed5 TSC\u0110 nh\u01b0ng qu\u00ean ch\u01b0a h\u1ea1ch to\u00e1n ho\u1eb7c do ch\u01b0a ch\u1ecdn ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh <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=\"\/2022\/kb\/hdqt_tai_san_co_dinh\/\">ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/a>)<\/span>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o chi ti\u1ebft th\u1ec3 hi\u1ec7n ch\u1ee9ng t\u1eeb ghi t\u0103ng TSC\u0110 c\u00f3 sai s\u00f3t.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img class=\"img-size80\" src=\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_30.png\" alt=\"\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">1. Nh\u1ea5n v\u00e0o <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb ghi t\u0103ng TSC\u0110 l\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">2. Ch\u1ecdn tab <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">Ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">, nh\u1ea5n <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">Ch\u1ecdn ch\u1ee9ng t\u1eeb <\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">\u0111\u1ec3 ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u0103ng TSC\u0110 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><strong style=\"font-size: 12pt; color: #1a1a1a;\"><em>L\u01b0u \u00fd<\/em><\/strong><em style=\"font-size: 12pt; color: #1a1a1a;\">: T\u1eadp h\u1ee3p \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u00ecnh th\u00e0nh n\u00ean nguy\u00ean gi\u00e1 TSC\u0110, t\u1ed5ng <strong>S\u1ed1 ti\u1ec1n<\/strong> t\u1ea1i tab <strong>Ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh<\/strong> = <strong>Nguy\u00ean gi\u00e1 <\/strong>t\u1ea1i tab <strong>TT kh\u1ea5u hao<\/strong>.<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ecm th\u1ea5y ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ecdn v\u00e0o ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh th\u00ec c\u00f3 th\u1ec3 do 1 trong c\u00e1c nguy\u00ean nh\u00e2n: H\u1ea1ch to\u00e1n nh\u1ea7m t\u00e0i kho\u1ea3n kh\u00e1c TK nguy\u00ean gi\u00e1 TSC\u0110 (211, 212, 213, 217); h\u1ea1ch to\u00e1n sai k\u1ef3; ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n \u0111\u00e3 b\u1ecb b\u1ecf ghi ho\u1eb7c ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n th\u1ef1c hi\u1ec7n ti\u1ebfp c\u00e1c b\u01b0\u1edbc sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">4. S\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng t\u00ecm ki\u1ebfm (Xem h\u01b0\u1edbng d\u1eabn t\u00ecm ki\u1ebfm <\/span><a style=\"font-size: 12pt;\" href=\"html_29020000\">t\u1ea1i \u0111\u00e2y<\/a><span style=\"font-size: 12pt; color: #1a1a1a;\">) \u0111\u1ec3 t\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb. G\u1ee3i \u00fd c\u00e1ch t\u00ecm ki\u1ebfm:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">N\u1ebfu nghi ng\u1edd ch\u1ee9ng t\u1eeb <strong>H\u1ea1ch to\u00e1n nh\u1ea7m t\u00e0i kho\u1ea3n kh\u00e1c TK nguy\u00ean gi\u00e1 TSC\u0110 (211, 212, 213, 217) <\/strong>ho\u1eb7c <strong>B\u1ecb b\u1ecf ghi<\/strong> =&gt; T\u00ecm ki\u1ebfm theo <strong>Ng\u00e0y h\u1ea1ch to\u00e1n <\/strong>v\u00e0 <strong>S\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf<\/strong> (D\u1ef1a v\u00e0o b\u1ed9 ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c ng\u00e0y h\u1ea1ch to\u00e1n t\u0103ng TSC\u0110 v\u00e0 s\u1ed1 ti\u1ec1n ghi t\u0103ng), ch\u1ecdn t\u00ecm ki\u1ebfm <strong>T\u1ea5t c\u1ea3 ch\u1ee9ng t\u1eeb<\/strong>. N\u1ebfu t\u00ecm th\u1ea5y ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n th\u00ec s\u1eeda l\u1ea1i TK n\u1ee3 v\u00e0o TK nguy\u00ean gi\u00e1 TSC\u0110.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">N\u1ebfu nghi ng\u1edd ch\u1ee9ng t\u1eeb b\u1ecb <strong>H\u1ea1ch to\u00e1n sai k\u1ef3<\/strong> =&gt; T\u00ecm ki\u1ebfm theo <strong>S\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf. <\/strong>N\u1ebfu t\u00ecm th\u1ea5y ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n th\u00ec s\u1eeda l\u1ea1i ng\u00e0y h\u1ea1ch to\u00e1n cho \u0111\u00fang.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>5. N\u1ebfu ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n th\u00ec l\u1eadp b\u1ed5 sung, sau \u0111\u00f3 m\u1edf ch\u1ee9ng t\u1eeb ghi t\u0103ng TSC\u0110 l\u00ean \u0111\u1ec3 ch\u1ecdn ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n m\u1edbi l\u1eadp v\u00e0o tab <strong style=\"font-size: 12pt; color: #1a1a1a;\">Ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><em style=\"font-size: 12pt; color: #1a1a1a;\"><strong>L\u01b0u \u00fd<\/strong>: Xem h\u01b0\u1edbng d\u1eabn v\u1ec1 tr\u01b0\u1eddng h\u1ee3p T\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh kh\u00f4ng b\u1eb1ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 <a href=\"tong_so_tien_cua_cac_chung_tu_tren_nguon_goc_hinh_thanh_khong_bang_nguyen_gia_cua_tscd\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) \u0111\u00e3 ghi t\u0103ng v\u00e0o s\u1ed5 TSC\u0110 nh\u01b0ng qu\u00ean ch\u01b0a h\u1ea1ch to\u00e1n ho\u1eb7c do ch\u01b0a ch\u1ecdn ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh (k\u1ef3 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&#8230;<\/p>\n","protected":false},"author":4,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-1881","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/1881","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=1881"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/1881\/revisions"}],"predecessor-version":[{"id":6726,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/1881\/revisions\/6726"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=1881"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=1881"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=1881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}