{"id":12327,"date":"2020-08-14T15:32:24","date_gmt":"2020-08-14T08:32:24","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&p=12327"},"modified":"2025-11-06T17:22:10","modified_gmt":"2025-11-06T10:22:10","slug":"lam-the-nao-khi-mot-so-chi-tieu-ve-gia-tri-hao-mon-luy-ke-cua-tscd-tren-thuyet-minh-bao-cao-tai-chinh-khong-len-so-lieu","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/lam-the-nao-khi-mot-so-chi-tieu-ve-gia-tri-hao-mon-luy-ke-cua-tscd-tren-thuyet-minh-bao-cao-tai-chinh-khong-len-so-lieu\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau v\u1ec1 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110 tr\u00ean Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u?"},"content":{"rendered":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

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M\u1ee5c \u0111\u00edch:<\/strong>\u00a0H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau tr\u00ean Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u chi ti\u1ebft theo t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

Bi\u1ec3u hi\u1ec7n:<\/strong> Tr\u00ean Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110 ch\u1ec9 l\u00ean s\u1ed1 li\u1ec7u \u1edf c\u1ed9t T\u1ed5ng c\u1ed9ng, kh\u00f4ng chi ti\u1ebft theo t\u1eebng lo\u1ea1i TSC\u0110.<\/p>\n

\"\"<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, qu\u1ea3n tr\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/div>\n<\/div><\/div>\n
<\/span><\/p>\n

2. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/b><\/h3>\n

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2.1 Nguy\u00ean nh\u00e2n:<\/strong><\/p>\n

Do tr\u00ean Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>, c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110 \u0111ang \u0111\u01b0\u1ee3c chia ra theo t\u1eebng lo\u1ea1i TSC\u0110, nh\u01b0ng khi h\u1ea1ch to\u00e1n kh\u1ea5u hao ch\u1ec9 h\u1ea1ch to\u00e1n chung v\u00e0o TK 2141, 2142\u2026 (kh\u00f4ng chi ti\u1ebft theo lo\u1ea1i TSC\u0110) n\u00ean ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00e1ch s\u1ed1 li\u1ec7u cho t\u1eebng ch\u1ec9 ti\u00eau m\u00e0 ch\u1ec9 l\u1ea5y \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u l\u00ean c\u1ed9t T\u1ed5ng c\u1ed9ng.L\u01b0u \u00fd: B\u1ea1n c\u00f3 th\u1ec3 v\u00e0o Ti\u1ec7n \u00edch\\Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>\\Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0\u0111\u1ec3 xem c\u00e1c ch\u1ec9 ti\u00eau n\u00e0o \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c, ch\u1ec9 ti\u00eau n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i theo nhu c\u1ea7u c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

2.2 C\u00e1ch x\u1eed l\u00fd:<\/strong><\/p>\n

B\u01b0\u1edbc 1:<\/strong> V\u00e0o Nghi\u1ec7p v\u1ee5\\T\u1ed5ng h\u1ee3p\\L\u1eadp BCTC<\/strong>, m\u1edf\u00a0Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0\u0111\u00e3 l\u1eadp v\u00e0 nh\u1eadp tay s\u1ed1 li\u1ec7u v\u00e0o t\u1eebng ch\u1ec9 ti\u00eau.<\/p>\n

B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n C\u1ea5t\u00a0\u0111\u1ec3 l\u01b0u l\u1ea1i d\u1eef li\u1ec7u<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,2568,2638],"ht-kb-tag":[],"class_list":["post-12327","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-tong-hop"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/12327","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=12327"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/12327\/revisions"}],"predecessor-version":[{"id":55001,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/12327\/revisions\/55001"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=12327"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=12327"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=12327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}