{"id":653,"date":"2018-12-25T17:46:29","date_gmt":"2018-12-25T10:46:29","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=653"},"modified":"2021-12-08T09:29:05","modified_gmt":"2021-12-08T02:29:05","slug":"cac_tinh_huong_lam_chenh_lech_giua_so_lieu_kiem_ke_doi_chieu_va_so_lieu_so_sach","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/cac_tinh_huong_lam_chenh_lech_giua_so_lieu_kiem_ke_doi_chieu_va_so_lieu_so_sach\/","title":{"rendered":"C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m k\u00ea"},"content":{"rendered":"

Trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n m\u1ee5c T\u00e0i s\u1ea3n, Ngu\u1ed3n v\u1ed1n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m k\u00ea. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i c\u00e1c sai s\u00f3t l\u00e0m sai l\u1ec7ch s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c t\u00ecnh hu\u1ed1ng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 c\u00e1ch x\u1eed l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch K\u1ebf to\u00e1n kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf:<\/span><\/p>\n

<\/span><\/p>\n\n\n\n\n
\n

Ti\u1ec1n m\u1eb7t<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/span><\/p>\n

1. S\u1ed1 ti\u1ec1n th\u1ef1c thu\/th\u1ef1c chi t\u1ea1i qu\u1ef9 kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed5 s\u00e1ch do ti\u1ec1n l\u1ebb trong thanh to\u00e1n (th\u01b0\u1eddng d\u01b0\u1edbi 1.000\u0111) => Ch\u1ea5p nh\u1eadn b\u1ecf qua ch\u00eanh l\u1ec7ch.<\/span><\/p>\n

2. \u0110\u00e3 l\u1eadp phi\u1ebfu chi t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a chi ti\u1ec1n => X\u00f3a b\u1ecf phi\u1ebfu chi t\u1ea1m \u1ee9ng \u0111\u00e3 l\u1eadp v\u00e0 ch\u1ec9 h\u1ea1ch to\u00e1n chi ti\u1ec1n theo \u0111\u00fang th\u1eddi \u0111i\u1ec3m th\u1ef1c chi.<\/span><\/p>\n

3. \u0110\u00e3 chi ti\u1ec1n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean nh\u01b0ng ch\u01b0a l\u1eadp phi\u1ebfu chi t\u1ea1m \u1ee9ng => L\u1eadp b\u1ed5 sung phi\u1ebfu chi theo \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf.<\/span><\/p>\n

4. \u0110\u00e3 l\u1eadp phi\u1ebfu chi thanh to\u00e1n c\u00e1c kho\u1ea3n nh\u1ecf (mua v\u0103n ph\u00f2ng ph\u1ea9m, n\u01b0\u1edbc u\u1ed1ng,…) nh\u01b0ng ch\u01b0a r\u00fat ti\u1ec1n kh\u1ecfi qu\u1ef9 thanh to\u00e1n => X\u00f3a b\u1ecf phi\u1ebfu chi \u0111\u00e3 l\u1eadp v\u00e0 ch\u1ec9 h\u1ea1ch to\u00e1n chi ti\u1ec1n theo \u0111\u00fang th\u1eddi \u0111i\u1ec3m th\u1ef1c thanh to\u00e1n.<\/span><\/p>\n

5. \u0110\u00e3 chi ti\u1ec1n thanh to\u00e1n c\u00e1c kho\u1ea3n nh\u1ecf (mua v\u0103n ph\u00f2ng ph\u1ea9m, n\u01b0\u1edbc u\u1ed1ng…) nh\u01b0ng ch\u01b0a l\u1eadp phi\u1ebfu chi thanh to\u00e1n => L\u1eadp b\u1ed5 sung phi\u1ebfu chi theo \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf.<\/span><\/p>\n

6. Phi\u1ebfu thu, phi\u1ebfu chi c\u1ee7a n\u0103m tr\u01b0\u1edbc nh\u01b0ng l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o n\u0103m nay v\u00e0 ng\u01b0\u1ee3c l\u1ea1i: S\u1eeda l\u1ea1i ng\u00e0y tr\u00ean ch\u1ee9ng t\u1eeb cho \u0111\u00fang ng\u00e0y th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n

7. Ghi tr\u00f9ng, ghi thi\u1ebfu c\u00e1c kho\u1ea3n thu, chi: X\u00f3a c\u00e1c ch\u1ee9ng t\u1eeb b\u1ecb ghi tr\u00f9ng v\u00e0 l\u1eadp b\u1ed5 sung c\u00e1c ch\u1ee9ng t\u1eeb ghi thi\u1ebfu.<\/span><\/p>\n

8. Phi\u1ebfu thu\/chi ghi nh\u1ea7m s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf thu\/chi: S\u1eeda l\u1ea1i s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/span><\/p>\n\n\n\n\n
\n

Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/span><\/p>\n

1. H\u1ea1ch to\u00e1n nh\u1ea7m l\u1eabn s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c ng\u00e2n h\u00e0ng v\u1edbi nhau => Ch\u1ecdn l\u1ea1i t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng tr\u00ean ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi\/chi ti\u1ec1n g\u1eedi cho \u0111\u00fang th\u1ef1c t\u1ebf.<\/span><\/p>\n

2. Ch\u1ee9ng t\u1eeb thu\/chi ti\u1ec1n g\u1eedi ghi nh\u1ea7m s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf thu\/chi: S\u1eeda l\u1ea1i s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/p>\n

3. Kho\u1ea3n ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n h\u00e0ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, \u0111\u00e3 g\u1eedi b\u01b0u \u0111i\u1ec7n \u0111\u1ec3 chuy\u1ec3n cho Ng\u00e2n h\u00e0ng nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o C\u00f3; Kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u1ec1n \u0111\u1ec3 tr\u1ea3 cho doanh nghi\u1ec7p kh\u00e1c nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o N\u1ee3 hay b\u1ea3n sao k\u00ea c\u1ee7a Ng\u00e2n h\u00e0ng=> Ghi nh\u1eadn b\u00fat to\u00e1n ti\u1ec1n \u0111ang chuy\u1ec3n (TK 113) thay cho ghi nh\u1eadn ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (TK 112)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
\n

\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/span>
\n1. Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n:
\n<\/strong><\/span><\/p>\n
    \n
  • H\u1ea1ch to\u00e1n l\u1eabn l\u1ed9n ti\u1ec1n g\u1eedi gi\u1eefa c\u00e1c ng\u00e2n h\u00e0ng => S\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n \u0111\u00fang ng\u00e2n h\u00e0ng<\/span><\/li>\n
  • Do ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n \u0111\u00e3 c\u1ea7m c\u1ed1, k\u00fd qu\u1ef9 nh\u01b0ng qu\u00ean ch\u01b0a ghi nh\u1eadn => L\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n sang t\u00e0i kho\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (TK 244) thay v\u00ec theo d\u00f5i l\u00e0 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n.<\/span><\/li>\n
  • H\u1ea1ch to\u00e1n thi\u1ebfu, sai, tr\u00f9ng c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n: Thu l\u00e3i ti\u1ec1n g\u1eedi, t\u1ea5t to\u00e1n ti\u1ec1n g\u1eedi… => H\u1ea1ch to\u00e1n b\u1ed5 sung c\u00e1c nghi\u1ec7p v\u1ee5 b\u1ecf s\u00f3t, ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang th\u1ef1c t\u1ebf v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n sai v\u00e0 x\u00f3a b\u1ecf c\u00e1c ch\u1ee9ng t\u1eeb b\u1ecb tr\u00f9ng.<\/span><\/li>\n
  • Theo d\u00f5i sai k\u1ef3 h\u1ea1n: Do Doanh nghi\u1ec7p thay \u0111\u1ed5i k\u1ef3 h\u1ea1n c\u1ee7a kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 l\u00e3i su\u1ea5t nh\u01b0ng qu\u00ean kh\u00f4ng c\u1eadp nh\u1eadt => C\u1eadp nh\u1eadt l\u1ea1i k\u1ef3 h\u1ea1n c\u1ee7a kho\u1ea3n ti\u1ec1n g\u1eedi (c\u1eadp nh\u1eadt tr\u00ean s\u1ed5 s\u00e1ch n\u1ed9i b\u1ed9 c\u1ee7a K\u1ebf to\u00e1n) v\u00e0 xem x\u00e9t l\u1ea1i vi\u1ec7c tr\u00ecnh b\u00e0y kho\u1ea3n ti\u1ec1n g\u1eedi n\u00e0y tr\u00ean BCTC v\u00e0o lo\u1ea1i ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n.<\/span><\/li>\n
  • Theo d\u00f5i sai l\u00e3i su\u1ea5t: Do ch\u01b0a c\u1eadp nh\u1eadt l\u00e3i su\u1ea5t thay \u0111\u1ed5i theo th\u00f4ng b\u00e1o c\u1ee7a ng\u00e2n h\u00e0ng => S\u1eeda l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n l\u00e3i d\u1ef1 thu \u0111\u00fang v\u1edbi l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n

    2. \u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n:
    \n<\/strong><\/span><\/p>\n

      \n
    • Nh\u1eadn c\u1ed5 t\u1ee9c tr\u01b0\u1edbc ng\u00e0y \u0111\u1ea7u t\u01b0 nh\u01b0ng l\u1ea1i h\u1ea1ch to\u00e1n t\u0103ng doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (N\u1ee3 TK 11x, 138\/C\u00f3 515) => S\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n, ghi t\u0103ng kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n (N\u1ee3 TK 11x, 138\/C\u00f3 TK 121)<\/span><\/li>\n<\/ul>\n

      3. \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n:
      \n<\/strong><\/span><\/p>\n

        \n
      • \u0110\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 quy\u1ec1n nh\u1eadn c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 nh\u01b0ng ch\u01b0a ghi nh\u1eadn => L\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n N\u1ee3 138\/C\u00f3 TK 515<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        <\/span><\/p>\n\n\n\n\n
        \n

        H\u00e0ng t\u1ed3n kho<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

        C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/span><\/p>\n
          \n
        • Ghi nh\u1ea7m h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng v\u00e0o h\u00e0ng t\u1ed3n kho => S\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0o h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng (TK151)<\/span><\/li>\n
        • H\u00e0ng nh\u1eadp\/xu\u1ea5t kho k\u1ef3 sau nh\u01b0ng ghi v\u00e0o k\u1ef3 n\u00e0y v\u00e0 ng\u01b0\u1ee3c l\u1ea1i => S\u1eeda l\u1ea1i ng\u00e0y tr\u00ean ch\u1ee9ng t\u1eeb cho \u0111\u00fang v\u1edbi k\u1ef3 th\u1ef1c t\u1ebf.<\/span><\/li>\n
        • H\u1ea1ch to\u00e1n nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c kho => S\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb, ch\u1ecdn l\u1ea1i \u0111\u00fang kho th\u1ef1c t\u1ebf.<\/span><\/li>\n
        • H\u1ea1ch to\u00e1n nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n kho => S\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb, ch\u1ecdn l\u1ea1i t\u00e0i kho\u1ea3n cho \u0111\u00fang th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          <\/span><\/p>\n\n\n\n\n
          \n

          T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

          \n

          C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/span><\/p>\n

            \n
          • T\u00e0i s\u1ea3n \u0111\u00e3 thanh l\u00fd, \u0111\u00e3 mang \u0111i g\u00f3p v\u1ed1n trong k\u1ef3 nh\u01b0ng ch\u01b0a ghi gi\u1ea3m => L\u1eadp b\u1ed5 sung ch\u1ee9ng t\u1eeb ghi gi\u1ea3m TSC\u0110<\/span><\/li>\n
          • Ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng t\u00e0i s\u1ea3n (mua v\u1ec1 nh\u01b0ng \u0111ang l\u1eafp \u0111\u1eb7t, \u0111\u00e3 ghi nh\u1eadn t\u00e0i s\u1ea3n) => H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh N\u1ee3 TK 241\/C\u00f3 tk 211 \u0111\u1ec3 gi\u1ea3m nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n.<\/span><\/li>\n
          • Ghi sai k\u1ef3 t\u0103ng c\u1ee7a t\u00e0i s\u1ea3n, t\u0103ng k\u1ef3 n\u00e0y nh\u01b0ng ghi nh\u1eadn \u1edf k\u1ef3 sau => S\u1eeda l\u1ea1i ng\u00e0y tr\u00ean ch\u1ee9ng t\u1eeb cho \u0111\u00fang v\u1edbi k\u1ef3 th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            <\/span><\/p>\n\n\n\n\n
            \n

            C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

            \n

            C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/span><\/p>\n

              \n
            • H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng nh\u01b0ng \u0111\u00e3 ghi t\u0103ng CCDC => S\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb ghi nh\u1eadn h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng thay cho ghi nh\u1eadn CCDC.<\/span><\/li>\n
            • Ghi sai k\u1ef3 t\u0103ng CCDC: t\u0103ng k\u1ef3 n\u00e0y nh\u01b0ng ghi nh\u1eadn \u1edf k\u1ef3 sau => S\u1eeda l\u1ea1i ng\u00e0y tr\u00ean ch\u1ee9ng t\u1eeb cho \u0111\u00fang v\u1edbi k\u1ef3 th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              <\/span><\/p>\n\n\n\n\n
              \n

              C\u00f4ng n\u1ee3<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

              C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/span>
              \n1. C\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng:
              \n<\/strong><\/span><\/p>\n
                \n
              • \u0110\u00e3 l\u1eadp phi\u1ebfu chi t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a chi ti\u1ec1n => <\/span>X\u00f3a b\u1ecf phi\u1ebfu chi t\u1ea1m \u1ee9ng \u0111\u00e3 l\u1eadp v\u00e0 ch\u1ec9 h\u1ea1ch to\u00e1n chi ti\u1ec1n theo \u0111\u00fang <\/span>th\u1eddi \u0111i\u1ec3m th\u1ef1c chi.<\/span><\/li>\n
              • \u0110\u00e3 chi ti\u1ec1n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean nh\u01b0ng ch\u01b0a l\u1eadp phi\u1ebfu chi t\u1ea1m \u1ee9ng => L\u1eadp b\u1ed5 sung phi\u1ebfu chi theo \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n

                2. C\u00f4ng n\u1ee3 ph\u1ea3i thu:
                \n<\/strong><\/span><\/p>\n

                  \n
                • Ghi thi\u1ebfu nghi\u1ec7p v\u1ee5 b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 do h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb ch\u1eadm lu\u00e2n chuy\u1ec3n v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n ho\u1eb7c qu\u00ean ch\u01b0a ghi nh\u1eadn=> B\u1ed5 sung ch\u1ee9ng t\u1eeb b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3.<\/span><\/li>\n
                • Ghi nh\u1eadn nghi\u1ec7p v\u1ee5 b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 khi ch\u01b0a c\u00f3 bi\u00ean b\u1ea3n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 => X\u00f3a b\u1ecf ch\u1ee9ng t\u1eeb b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3.<\/span><\/li>\n
                • Ghi l\u1eabn l\u1ed9n c\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c kh\u00e1ch h\u00e0ng v\u1edbi nhau => S\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb, ch\u1ecdn \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng theo th\u1ef1c t\u1ebf.<\/span><\/li>\n
                • Ghi s\u1edbm kho\u1ea3n ph\u1ea3i thu\/ doanh thu ghi doanh thu ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn => X\u00f3a b\u1ecf b\u00fat to\u00e1n ghi nh\u1eadn doanh thu khi ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n
                • Ghi nh\u1eadn kho\u1ea3n Ph\u1ea3i thu\/ doanh thu sai k\u1ef3: doanh thu k\u1ef3 sau ghi v\u00e0o k\u1ef3 n\u00e0y v\u00e0 ng\u01b0\u1ee3c l\u1ea1i => S\u1eeda l\u1ea1i ng\u00e0y tr\u00ean ch\u1ee9ng t\u1eeb cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n

                  3. C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3:<\/strong><\/span><\/p>\n

                    \n
                  • Ghi thi\u1ebfu nghi\u1ec7p v\u1ee5 b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 do h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb ch\u1eadm lu\u00e2n chuy\u1ec3n v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n ho\u1eb7c qu\u00ean ch\u01b0a ghi nh\u1eadn => B\u1ed5 sung ch\u1ee9ng t\u1eeb b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3.<\/span><\/li>\n
                  • Ghi nh\u1eadn nghi\u1ec7p v\u1ee5 b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 khi ch\u01b0a c\u00f3 bi\u00ean b\u1ea3n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 => X\u00f3a b\u1ecf ch\u1ee9ng t\u1eeb b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3.<\/span><\/li>\n
                  • Ghi l\u1eabn l\u1ed9n c\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c Nh\u00e0 cung c\u1ea5p v\u1edbi nhau => S\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb, ch\u1ecdn \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng theo th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n

                    4. C\u00f4ng n\u1ee3 vay:
                    \n<\/strong><\/span><\/p>\n

                      \n
                    • Ghi nh\u1eadn c\u00f4ng n\u1ee3 vay l\u1eabn l\u1ed9n gi\u1eefa c\u00e1c ng\u00e2n h\u00e0ng => S\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb ch\u1ecdn \u0111\u00fang t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/span><\/li>\n
                    • Theo d\u00f5i sai k\u1ef3 h\u1ea1n do thay \u0111\u1ed5i l\u1ecbch tr\u1ea3 n\u1ee3 nh\u01b0ng qu\u00ean ko c\u1eadp nh\u1eadt => C\u1eadp nh\u1eadt l\u1ea1i k\u1ef3 h\u1ea1n (C\u1eadp nh\u1eadt tr\u00ean s\u1ed5 s\u00e1ch n\u1ed9i b\u1ed9 c\u1ee7a K\u1ebf to\u00e1n) v\u00e0 xem x\u00e9t vi\u1ec7c tr\u00ecnh b\u00e0y t\u01b0\u01a1ng \u1ee9ng tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 vay ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n.<\/span><\/li>\n
                    • Theo d\u00f5i sai l\u00e3i su\u1ea5t do ch\u01b0a c\u1eadp nh\u1eadt thay \u0111\u1ed5i theo th\u00f4ng b\u00e1o m\u1edbi c\u1ee7a ng\u00e2n h\u00e0ng => S\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n l\u00e3i d\u1ef1 tr\u1ea3 theo \u0111\u00fang l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                      <\/span><\/p>\n\n\n\n\n
                      \n

                      B\u1ea3o hi\u1ec3m<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

                      \n

                      C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/span><\/p>\n

                        \n
                      • S\u1ed1 d\u01b0 kh\u00f4ng kh\u1edbp (s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n cu\u1ed1i k\u1ef3 v\u00e0 s\u1ed1 ph\u1ea3i n\u1ed9p \u1edf th\u00f4ng b\u00e1o b\u1ea3o hi\u1ec3m th\u00e1ng cu\u1ed1i c\u00f9ng) do sai t\u1eeb \u0111\u1ea7u k\u1ef3 v\u00e0 ph\u00e1t sinh trong k\u1ef3 => L\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan b\u1ea3o hi\u1ec3m \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu l\u1ea1i.<\/span><\/li>\n
                      • H\u1ea1ch to\u00e1n sai do sai t\u1ef7 l\u1ec7 tr\u00edch n\u1ed9p: t\u00ednh to\u00e1n l\u1ea1i s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m theo t\u1ef7 l\u1ec7 \u0111\u00fang v\u00e0 s\u1eeda l\u1ea1i s\u1ed1 ti\u1ec1n tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n
                      • H\u1ea1ch to\u00e1n sai do sai s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi t\u0103ng, gi\u1ea3m trong k\u1ef3: T\u00ednh to\u00e1n l\u1ea1i theo s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi t\u0103ng, gi\u1ea3m \u0111\u00fang v\u00e0 s\u1eeda l\u1ea1i s\u1ed1 ti\u1ec1n tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n
                      • Do chi ph\u00ed h\u1ea1ch to\u00e1n sai k\u1ef3: k\u1ef3 n\u00e0y v\u00e0o k\u1ef3 sau ho\u1eb7c k\u1ef3 sau v\u00e0o k\u1ef3 n\u00e0y => h\u1ea1ch to\u00e1n l\u1ea1i \u0111\u00fang k\u1ef3 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

                        Trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n m\u1ee5c T\u00e0i s\u1ea3n, Ngu\u1ed3n v\u1ed1n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m k\u00ea. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i c\u00e1c sai s\u00f3t l\u00e0m sai l\u1ec7ch s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c t\u00ecnh hu\u1ed1ng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong qu\u00e1…<\/p>\n","protected":false},"author":133,"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-653","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\/653","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\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=653"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/653\/revisions"}],"predecessor-version":[{"id":21837,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/653\/revisions\/21837"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=653"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=653"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}