{"id":24312,"date":"2022-04-13T14:08:15","date_gmt":"2022-04-13T07:08:15","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=24312"},"modified":"2025-11-06T10:19:02","modified_gmt":"2025-11-06T03:19:02","slug":"10-1-kiem-tra-cac-tai-khoan-bac-1-da-phu-hop-voi-quy-dinh-tai-thong-tu-133-200-chua","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/10-1-kiem-tra-cac-tai-khoan-bac-1-da-phu-hop-voi-quy-dinh-tai-thong-tu-133-200-chua\/","title":{"rendered":"10.1. Ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n b\u1eadc 1 \u0111\u00e3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u1eeb 133\/200 ch\u01b0a"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi danh m\u1ee5c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c b\u1ed5 sung, s\u1eeda \u0111\u1ed5i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p.<\/li>\n<li>L\u01b0u \u00fd khi chuy\u1ec3n \u0111\u1ed5i gi\u1eefa c\u00e1c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n.<\/li>\n<\/ul>\n<p><strong>Bi\u1ec3u hi\u1ec7n:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c t\u00e0i kho\u1ea3n b\u1eadc 1 \u0111\u00e3 c\u00f3 ph\u00e1t sinh trong k\u1ef3, nh\u01b0ng s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi danh m\u1ee5c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh theo Th\u00f4ng t\u01b0 133 ho\u1eb7c Th\u00f4ng t\u01b0 200, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng tin c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y:<br \/>\n<img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_74.png&quot;\" alt=\"\" \/><\/p>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. Quy \u0111\u1ecbnh v\u00e0 c\u00e1c x\u1eed l\u00fd v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong>2.1 C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h4>\n<p><strong>\u00a0 \u00a0Theo m\u1ee5c a, kho\u1ea3n 1, \u0111i\u1ec1u 10, Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 m\u1ee5c b, kho\u1ea3n 1, \u0111i\u1ec1u 9, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh:<\/strong><\/p>\n<p><em><strong>\u00a0 \u00a0<\/strong>\u201cTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 ho\u1eb7c s\u1eeda \u0111\u1ed5i t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 v\u1ec1 t\u00ean, k\u00fd hi\u1ec7u, n\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u1eb7c th\u00f9 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.\u201d<\/em><\/p>\n<h4><strong>2.2 C\u00e1ch x\u1eed l\u00fd:<\/strong><\/h4>\n<p><strong>\u00a0 \u00a0B\u01b0\u1edbc 1<\/strong>: Xem th\u00f4ng tin t\u00e0i kho\u1ea3n \u0111ang h\u1ea1ch to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch.<\/p>\n<p><strong>\u00a0 \u00a0B\u01b0\u1edbc 2:<\/strong> V\u00e0o m\u1ee5c <b>B\u00e1o c\u00e1o\\T\u1ed5ng h\u1ee3p\\S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n<\/b> \u0111\u1ec3 m\u1edf s\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y.<\/p>\n<p><strong>\u00a0 \u00a0B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra.<\/p>\n<p><strong>\u00a0 \u00a0B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <b>B\u1ecf ghi<\/b>, nh\u1ea5n <b>S\u1eeda<\/b> \u0111\u1ec3 h\u1ea1ch to\u00e1n l\u1ea1i v\u00e0o t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>3. L\u01b0u \u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111ang \u00e1p d\u1ee5ng Quy\u1ebft \u0111\u1ecbnh 48 chuy\u1ec3n sang Th\u00f4ng t\u01b0 133 th\u00ec ph\u1ea3i c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 133.<\/li>\n<\/ul>\n<p><b>V\u00ed d\u1ee5 1: Nghi\u1ec7p v\u1ee5 gi\u1ea3m tr\u1eeb doanh thu<\/b><br \/>\nTheo Th\u00f4ng t\u01b0 133, b\u1ecf c\u00e1c t\u00e0i kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (TK 5211, TK 5212, TK 5213) \u2192 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 TK 511.<br \/>\n<b>H\u1ea1ch to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m nh\u01b0 sau:<\/b><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu h\u1ea1ch to\u00e1n tr\u00ean ph\u00e2n h\u1ec7 b\u00e1n h\u00e0ng: S\u1ebd h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 TK 511.<\/li>\n<li>N\u1ebfu h\u1ea1ch to\u00e1n tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb thu, chi th\u00f4ng th\u01b0\u1eddng; nghi\u1ec7p v\u1ee5 kh\u00e1c: c\u1ed9t <b>Nghi\u1ec7p v\u1ee5 gi\u1ea3m tr\u1eeb DT<\/b> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n bi\u1ec7t chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>V\u00ed d\u1ee5 2: Nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd h\u00e0ng nh\u1eadn gi\u1eef h\u1ed9, gia c\u00f4ng; nh\u1eadn b\u00e1n h\u1ed9, k\u00fd g\u1eedi, k\u00fd c\u01b0\u1ee3c.<\/b> Xem h\u01b0\u1edbng d\u1eabn <a href=\"theo_tt200_khong_con_tk_002_003_vay_toi_phai_hach_toan_tn\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<ul>\n<li>\u00a0Xem c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa Th\u00f4ng t\u01b0 133 v\u00e0 Quy\u1ebft \u0111\u1ecbnh 48 <a href=\"mot_so_diem_khac_biet_giua_tt133_voi_qd48\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>Xem so s\u00e1nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n gi\u1eefa Th\u00f4ng t\u01b0 133 v\u00e0 Quy\u1ebft \u0111\u1ecbnh 48 <a href=\"html_so_sanh_httk_giua_tt133_va_qd48\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<\/div><\/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":[2607],"ht-kb-tag":[],"class_list":["post-24312","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/24312","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=24312"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/24312\/revisions"}],"predecessor-version":[{"id":54211,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/24312\/revisions\/54211"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=24312"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=24312"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=24312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}