{"id":2235,"date":"2017-12-25T18:00:07","date_gmt":"2017-12-25T11:00:07","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2235"},"modified":"2023-10-18T15:22:33","modified_gmt":"2023-10-18T08:22:33","slug":"hdqt_ccdc_chi_phi_tra_truoc_da_ghi_tang_nhung_chua_hach_toan","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/hdqt_ccdc_chi_phi_tra_truoc_da_ghi_tang_nhung_chua_hach_toan\/","title":{"rendered":"6.2. CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 ghi t\u0103ng nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n ho\u1eb7c ch\u01b0a ch\u1ecdn ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i TK chi ph\u00ed ph\u1ea3i tr\u1ea3 tr\u01b0\u1edbc v\u00e0 s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc"},"content":{"rendered":"<p><span style=\"font-size: 14pt; color: black;\"><strong>H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\">Tr\u01b0\u1eddng h\u1ee3p trong <strong>k\u1ef3<\/strong> c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb ghi t\u0103ng CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc nh\u01b0ng 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_cong_cu_dung_cu_chi_phi_tra_truoc\/\">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 c\u00f3 sai s\u00f3t.<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_40.png&quot;\" 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;\"><span style=\"color: #1a1a1a;\">1. Nh\u1ea5n v\u00e0o <\/span><strong style=\"color: #1a1a1a;\">S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong><span style=\"color: #1a1a1a;\"> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb l\u00ean.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">2. Ch\u1ecdn ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh CCDC\/chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">V\u1edbi ch\u1ee9ng t\u1eeb ghi t\u0103ng CCDC: 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\u00ecnh th\u00e0nh n\u00ean CCDC (l\u00e0 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc TK 142, 242; t\u00e0i kho\u1ea3n chi ph\u00ed CCDC 6423, 6273&#8230;.)<\/span><\/li>\n<\/ul>\n<p style=\"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 CCDC, t\u1ed5ng <strong>S\u1ed1 ti\u1ec1n<\/strong> t\u1ea1i tab <strong>Ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh<\/strong> = <strong>Th\u00e0nh ti\u1ec1n <\/strong>t\u1ea1i tab <strong>Th\u00f4ng tin chung<\/strong>.<\/em><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #1a1a1a;\">V\u1edbi ch\u1ee9ng t\u1eeb ghi nh\u1eadn chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc: ch\u1ecdn tab <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">T\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb<\/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\u00e0i kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p style=\"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\u1ea1ch to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, t\u1ed5ng <strong>S\u1ed1 ti\u1ec1n<\/strong> t\u1ea1i tab <strong>T\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb<\/strong> = <strong>S\u1ed1 ti\u1ec1n <\/strong>t\u1ea1i tab <strong>Th\u00f4ng tin chung<\/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 242 v\u00e0 TK chi ph\u00ed CCDC nh\u01b0 TK 6423, 6273&#8230;; 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 242; TK 6423, 6273&#8230; <\/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 CCDC\/chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc 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 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ho\u1eb7c chi ph\u00ed CCDC.<\/span><\/li>\n<li style=\"text-align: justify;\"><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 style=\"text-align: justify;\">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 CCDC\/chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc 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;\">\/tab <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">T\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">.<\/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 nh\u01b0ng 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 s\u00e1ch), ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o&#8230;<\/p>\n","protected":false},"author":120,"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-2235","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\/2235","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\/120"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=2235"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/2235\/revisions"}],"predecessor-version":[{"id":30226,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/2235\/revisions\/30226"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=2235"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=2235"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=2235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}