{"id":24321,"date":"2022-04-13T14:13:38","date_gmt":"2022-04-13T07:13:38","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=24321"},"modified":"2025-11-05T09:41:51","modified_gmt":"2025-11-05T02:41:51","slug":"html_11010100","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/html_11010100\/","title":{"rendered":"Khai b\u00e1o t\u00e0i kho\u1ea3n"},"content":{"rendered":"<div>\n<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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft n\u00e0y gi\u00fap k\u1ebf to\u00e1n khai b\u00e1o, qu\u1ea3n l\u00fd chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n, theo d\u00f5i ngo\u1ea1i t\u1ec7 v\u00e0 c\u00e1c th\u00f4ng tin chi ti\u1ebft ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong> H\u01b0\u1edbng d\u1eabn khai b\u00e1o m\u1edbi, ch\u1ec9nh s\u1eeda, ng\u1eebng theo d\u00f5i t\u00e0i kho\u1ea3n, thi\u1ebft l\u1eadp theo d\u00f5i ngo\u1ea1i t\u1ec7, chi ti\u1ebft \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1c c\u1ea3nh b\u00e1o khi thao t\u00e1c v\u1edbi t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p ho\u1eb7c chi ti\u1ebft.<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> D\u00e0nh cho k\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb vi\u00ean h\u1ec7 th\u1ed1ng v\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n chi ti\u1ebft, \u0111a d\u1ea1ng.<\/p>\n<\/div><\/div>\n<\/div>\n<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><strong>2. C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o menu <strong>Danh m\u1ee5c<\/strong>\\<strong>T\u00e0i kho\u1ea3n<\/strong>\\<strong>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-15205\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/8.5-1.png&quot;\" alt=\"\" width=\"391\" height=\"178\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/8.5-1.png 391w, \/2023\/wp-content\/uploads\/2019\/12\/8.5-1-50x23.png 50w, \/2023\/wp-content\/uploads\/2019\/12\/8.5-1-60x27.png 60w, \/2023\/wp-content\/uploads\/2019\/12\/8.5-1-100x46.png 100w\" sizes=\"auto, (max-width: 391px) 100vw, 391px\" \/><\/p>\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i m\u00e0n h\u00ecnh danh s\u00e1ch h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam<\/strong> tr\u00ean thanh c\u00f4ng c\u1ee5.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26137\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/TK-hach-toan.png\" alt=\"\" width=\"887\" height=\"586\" srcset=\"\/2023\/wp-content\/uploads\/2022\/04\/TK-hach-toan.png 887w, \/2023\/wp-content\/uploads\/2022\/04\/TK-hach-toan-700x462.png 700w, \/2023\/wp-content\/uploads\/2022\/04\/TK-hach-toan-800x529.png 800w, \/2023\/wp-content\/uploads\/2022\/04\/TK-hach-toan-768x507.png 768w, \/2023\/wp-content\/uploads\/2022\/04\/TK-hach-toan-50x33.png 50w, \/2023\/wp-content\/uploads\/2022\/04\/TK-hach-toan-60x40.png 60w, \/2023\/wp-content\/uploads\/2022\/04\/TK-hach-toan-100x66.png 100w\" sizes=\"auto, (max-width: 887px) 100vw, 887px\" \/><\/p>\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n c\u1ea7n khai b\u00e1o t\u1ea1i ph\u1ea7n <strong>Th\u00f4ng tin chung<\/strong> =&gt; v\u1edbi c\u00e1c th\u00f4ng tin c\u00f3 k\u00fd hi\u1ec7u (*) k\u1ebf to\u00e1n s\u1ebd b\u1eaft bu\u1ed9c ph\u1ea3i khai b\u00e1o.<\/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=\"color: black; font-size: 12pt;\">V\u1edbi c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 (1112, 1122, 1132, 131&#8230;) n\u1ebfu mu\u1ed1n theo d\u00f5i theo ngo\u1ea1i t\u1ec7, khi khai b\u00e1o k\u1ebf to\u00e1n s\u1ebd t\u00edch ch\u1ecdn v\u00e0o ph\u1ea7n th\u00f4ng tin <strong>C\u00f3 h\u1ea1ch to\u00e1n ngo\u1ea1i t\u1ec7<\/strong>:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\"><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p TK kh\u00f4ng \u0111\u01b0\u1ee3c t\u00edch ch\u1ecdn <strong>C\u00f3 h\u1ea1ch to\u00e1n ngo\u1ea1i t\u1ec7<\/strong>, khi h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb n\u1ebfu ch\u1ecdn lo\u1ea1i ti\u1ec1n kh\u00e1c \u0111\u1ed3ng ti\u1ec1n h\u1ea1ch to\u00e1n th\u00ec s\u1ebd kh\u00f4ng ghi s\u1ed5 \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">V\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n c\u00f3 nhu c\u1ea7u theo d\u00f5i chi ti\u1ebft (112, 131, 141, 331&#8230;) khi khai b\u00e1o k\u1ebf to\u00e1n s\u1ebd t\u00edch ch\u1ecdn th\u00f4ng tin c\u1ea7n theo d\u00f5i t\u1ea1i ph\u1ea7n <strong>Theo d\u00f5i chi ti\u1ebft theo<\/strong>:<\/span>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">V\u00ed d\u1ee5: TK 131 \u0111\u01b0\u1ee3c t\u00edch ch\u1ecdn chi ti\u1ebft theo <strong>\u0110\u1ed1i t\u01b0\u1ee3ng &#8211; Kh\u00e1ch h\u00e0ng<\/strong> =&gt; m\u1ed7i khi h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn TK 131, h\u1ec7 th\u1ed1ng s\u1ebd y\u00eau c\u1ea7u ph\u1ea3i ch\u1ecdn th\u00f4ng tin \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec m\u1edbi c\u00f3 th\u1ec3 c\u1ea5t gi\u1eef \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb. Chi ti\u1ebft <strong><a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/khi_ghi_so_chuong_trinh_canh_bao_chung_tu_hach_toan_thieu_thong_tin\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">V\u1edbi c\u00e1c th\u00f4ng tin chi ti\u1ebft c\u1ea7n theo d\u00f5i nh\u01b0: \u0110\u1ed1i t\u01b0\u1ee3ng THCP, Kh\u1ebf \u01b0\u1edbc vay, C\u00f4ng tr\u00ecnh, \u0110\u01a1n \u0111\u1eb7t h\u00e0ng, H\u1ee3p \u0111\u1ed3ng b\u00e1n, Kho\u1ea3n m\u1ee5c CP, \u0110\u01a1n v\u1ecb v\u00e0 M\u00e3 th\u1ed1ng k\u00ea, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai gi\u00e1 tr\u1ecb sau:<\/span>\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><em><span style=\"color: black;\">Ch\u1ec9 c\u1ea3nh b\u00e1o<\/span><\/em><\/strong><span style=\"color: black;\"> =&gt; n\u1ebfu h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb m\u00e0 kh\u00f4ng ch\u1ecdn gi\u00e1 tr\u1ecb, khi ghi s\u1ed5 ch\u1ee9ng t\u1eeb h\u1ec7 th\u1ed1ng s\u1ebd \u0111\u01b0a ra c\u1ea3nh b\u00e1o nh\u01b0ng v\u1eabn cho ghi s\u1ed5.<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><em><span style=\"color: black;\">B\u1eaft bu\u1ed9c nh\u1eadp<\/span><\/em><\/strong><span style=\"color: black;\"> =&gt; n\u1ebfu h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb m\u00e0 kh\u00f4ng ch\u1ecdn gi\u00e1 tr\u1ecb, khi ghi s\u1ed5 ch\u1ee9ng t\u1eeb h\u1ec7 th\u1ed1ng s\u1ebd \u0111\u01b0a ra c\u1ea3nh b\u00e1o v\u00e0 kh\u00f4ng cho ghi s\u1ed5.<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 4:<\/strong> Sau khi khai b\u00e1o xong, nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/p>\n<\/div><\/div>\n<\/div>\n<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><strong>3. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: black;\"><span style=\"color: black;\">Ph\u1ea7n m\u1ec1m kh\u00f4ng cho ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o TK t\u1ed5ng h\u1ee3p, v\u00ec v\u1eady khi th\u00eam TK chi ti\u1ebft cho 1 TK \u0111\u00e3 c\u00f3 ph\u00e1t sinh tr\u00ean c\u00e1c danh m\u1ee5c\/s\u1ed1 d\u01b0\/ch\u1ee9ng t\u1eeb, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o:<br \/>\n<\/span><\/span><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>&#8221; H\u1ec7 th\u1ed1ng kh\u00f4ng cho ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p. Do v\u1eady, \u0111\u1ec3 th\u00eam m\u1edbi T\u00e0i kho\u1ea3n &lt;Ti\u1ebft kho\u1ea3n&gt;, h\u1ec7 th\u1ed1ng ph\u1ea3i chuy\u1ec3n to\u00e0n b\u1ed9 d\u1eef li\u1ec7u g\u1eafn v\u1edbi T\u00e0i kho\u1ea3n &lt;T\u00e0i kho\u1ea3n t\u1ed5ng&gt; sang T\u00e0i kho\u1ea3n &lt;Ti\u1ebft kho\u1ea3n&gt;. B\u1ea1n c\u00f3 mu\u1ed1n th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng? &#8221;\u00a0<\/strong><\/p>\n<p style=\"padding-left: 80px;\"><strong><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-15207\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/8.7.png&quot;\" alt=\"\" width=\"496\" height=\"201\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/8.7.png 496w, \/2023\/wp-content\/uploads\/2019\/12\/8.7-50x20.png 50w, \/2023\/wp-content\/uploads\/2019\/12\/8.7-60x24.png 60w, \/2023\/wp-content\/uploads\/2019\/12\/8.7-100x41.png 100w\" sizes=\"auto, (max-width: 496px) 100vw, 496px\" \/><\/span><\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black;\">Nh\u1ea5n <strong>Yes<\/strong> n\u1ebfu mu\u1ed1n th\u00eam TK chi ti\u1ebft cho TK \u0111\u00e3 c\u00f3 ph\u00e1t sinh, khi \u0111\u00f3 ph\u1ea7n m\u1ec1m s\u1ebd chuy\u1ec3n to\u00e0n b\u1ed9 ph\u00e1t sinh t\u1eeb TK t\u1ed5ng h\u1ee3p sang TK chi ti\u1ebft v\u1eeba th\u00eam.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\"><span style=\"color: black;\">Nh\u1ea5n <strong>No<\/strong> n\u1ebfu kh\u00f4ng mu\u1ed1n th\u00eam TK chi ti\u1ebft cho TK \u0111\u00e3 c\u00f3 ph\u00e1t sinh.<\/span><\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: black;\">\u0110\u1ec3 s\u1eeda l\u1ea1i th\u00f4ng tin t\u00e0i kho\u1ea3n \u0111\u00e3 khai b\u00e1o, s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <strong>S\u1eeda<\/strong> tr\u00ean thanh c\u00f4ng c\u1ee5.<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: black;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 nhu c\u1ea7u theo d\u00f5i n\u1eefa, c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <strong>S\u1eeda<\/strong> tr\u00ean thanh c\u00f4ng c\u1ee5, sau \u0111\u00f3 t\u00edch ch\u1ecdn th\u00f4ng tin <strong>Ng\u1eebng theo d\u00f5i<\/strong>.<\/span><\/span><\/li>\n<\/ul>\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":[2574],"ht-kb-tag":[4325,4217],"class_list":["post-24321","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-khoan","ht_kb_tag-he-thong-tai-khoan","ht_kb_tag-khai-bao-tai-khoan"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/24321","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=24321"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/24321\/revisions"}],"predecessor-version":[{"id":52765,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/24321\/revisions\/52765"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=24321"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=24321"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=24321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}