{"id":2863,"date":"2018-12-25T18:05:14","date_gmt":"2018-12-25T11:05:14","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2863"},"modified":"2025-11-04T09:23:34","modified_gmt":"2025-11-04T02:23:34","slug":"in_thuyet_minh_bctc_thong_tin_ky_ke_toan_nam_khong_lay_dung_ky_ke_toan_dang_lap","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/in_thuyet_minh_bctc_thong_tin_ky_ke_toan_nam_khong_lay_dung_ky_ke_toan_dang_lap\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi l\u1eadp Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00f4ng tin K\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00f4ng l\u1ea5y \u0111\u00fang k\u1ef3 b\u00e1o c\u00e1o \u0111ang l\u1eadp?"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd khi th\u00f4ng tin k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u00ean Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng kh\u1edbp v\u1edbi k\u1ef3 b\u00e1o c\u00e1o \u0111ang l\u1eadp, gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n<p style=\"text-align: justify;\"><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh thi\u1ebft l\u1eadp k\u1ef3 k\u1ebf to\u00e1n n\u0103m trong ph\u1ea7n m\u1ec1m<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 vi\u1ec7c nh\u1eadp tay ch\u1ec9 ti\u00eau v\u00e0 s\u1eeda l\u1ea1i n\u0103m t\u00e0i ch\u00ednh khi khai b\u00e1o sai<\/li>\n<li>\u0110\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1ea5y \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo y\u00eau c\u1ea7u<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/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><strong>2. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4><strong>Nguy\u00ean nh\u00e2n 1: Do tr\u00ean Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u0111ang nh\u1eadp n\u1ed9i dung cho th\u00f4ng tin K\u1ef3 k\u1ebf to\u00e1n n\u0103m n\u00ean ch\u01b0\u01a1ng tr\u00ecnh lu\u00f4n l\u1ea5y th\u00f4ng tin n\u00e0y l\u00ean b\u00e1o c\u00e1o<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left; background-color: #fcfcff; text-decoration-style: initial; text-decoration-color: initial; float: none; display: inline; color: #141414; font-size: 12pt;\"><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-align: left; background-color: #fcfcff; text-decoration-style: initial; text-decoration-color: initial; float: none; display: inline; color: #141414;\"><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong style=\"font-weight: bold;\">Ti\u1ec7n \u00edch<\/strong>\\<strong style=\"font-weight: bold;\">Thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\\<strong style=\"font-weight: bold;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\\tab <strong style=\"font-weight: bold;\">Th\u00f4ng tin chung<\/strong>: X\u00f3a th\u00f4ng tin \u0111\u00e3 khai b\u00e1o t\u1ea1i c\u1ed9t <strong style=\"font-weight: bold;\">N\u1ed9i dung<\/strong> c\u1ee7a ch\u1ec9 ti\u00eau <strong style=\"font-weight: bold;\">1. K\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/strong>, sau \u0111\u00f3 nh\u1ea5n <strong style=\"font-weight: bold;\">C\u1ea5t<\/strong>.<\/span><\/p>\n<div style=\"line-height: 26px; text-align: justify;\">\n<div style=\"padding-left: 40px;\"><span style=\"color: #141414; font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-16032\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/1.thong-tin-chung-700x492.png&quot;\" alt=\"\" width=\"700\" height=\"492\" srcset=\"\/2023\/wp-content\/uploads\/2018\/12\/1.thong-tin-chung-700x492.png 700w, \/2023\/wp-content\/uploads\/2018\/12\/1.thong-tin-chung-800x562.png 800w, \/2023\/wp-content\/uploads\/2018\/12\/1.thong-tin-chung-768x539.png 768w, \/2023\/wp-content\/uploads\/2018\/12\/1.thong-tin-chung-50x35.png 50w, \/2023\/wp-content\/uploads\/2018\/12\/1.thong-tin-chung-60x42.png 60w, \/2023\/wp-content\/uploads\/2018\/12\/1.thong-tin-chung-100x70.png 100w, \/2023\/wp-content\/uploads\/2018\/12\/1.thong-tin-chung.png 910w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/div>\n<\/div>\n<div style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial; line-height: 26px; text-align: justify;\">\n<div><\/div>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> V\u00e0o <strong>Nghi\u1ec7p v\u1ee5<\/strong>\\<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>L\u1eadp BCTC<\/strong>, m\u1edf <strong>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> \u0111\u00e3 l\u1eadp, nh\u1ea5n <strong>L\u1ea5y d\u1eef li\u1ec7u <\/strong>sau \u0111\u00f3 ch\u1ecdn<strong> No <\/strong>tr\u00ean c\u00e2u th\u00f4ng b\u00e1o \u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh l\u1ea5y l\u1ea1i d\u1eef li\u1ec7u theo m\u1eb7c \u0111\u1ecbnh.<\/p>\n<\/div>\n<p><span style=\"font-size: 12pt;\"><em style=\"color: #141414; text-align: left;\"><strong>L\u01b0u \u00fd: <\/strong>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u ch\u1ec9 ti\u00eau \u0111\u00e3 nh\u1eadp tay, b\u1ea1n c\u00f3 th\u1ec3 t\u1ef1 nh\u1eadp l\u1ea1i th\u00f4ng tin <strong>K\u1ef3 k\u1ebf to\u00e1n n\u0103m <\/strong>\u0111\u1ec3 kh\u00f4ng m\u1ea5t d\u1eef li\u1ec7u \u0111\u00e3 nh\u1eadp t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-16044\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/2.Lay-du-lieu-1-700x529.png&quot;\" alt=\"\" width=\"700\" height=\"529\" srcset=\"\/2023\/wp-content\/uploads\/2018\/12\/2.Lay-du-lieu-1-700x529.png 700w, \/2023\/wp-content\/uploads\/2018\/12\/2.Lay-du-lieu-1-800x604.png 800w, \/2023\/wp-content\/uploads\/2018\/12\/2.Lay-du-lieu-1-768x580.png 768w, \/2023\/wp-content\/uploads\/2018\/12\/2.Lay-du-lieu-1-50x38.png 50w, \/2023\/wp-content\/uploads\/2018\/12\/2.Lay-du-lieu-1-60x45.png 60w, \/2023\/wp-content\/uploads\/2018\/12\/2.Lay-du-lieu-1-100x76.png 100w, \/2023\/wp-content\/uploads\/2018\/12\/2.Lay-du-lieu-1.png 870w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<div style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial; line-height: 26px; text-align: justify;\">\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t <\/strong>\u0111\u1ec3 l\u01b0u l\u1ea1i d\u1eef<\/span> li\u1ec7u.<\/p>\n<\/div>\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<h4><strong>Nguy\u00ean nh\u00e2n 2: Do khi t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n, khai b\u00e1o sai n\u0103m t\u00e0i ch\u00ednh<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>Gi\u1ea3i ph\u00e1p:<\/b>\u00a0V\u00e0o\u00a0<b>H\u1ec7 th\u1ed1ng\/ T\u00f9y ch\u1ecdn \/ T\u00f9y ch\u1ecdn chung\/\u00a0<\/b>t\u1ea1i ph\u1ea7n<b>\u00a0N\u0103m t\u00e0i ch\u00ednh\u00a0<\/b>s\u1eeda l\u1ea1i cho \u0111\u00fang.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-16045\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/3.Nam-tai-chinh-700x456.png&quot;\" alt=\"\" width=\"700\" height=\"456\" srcset=\"\/2023\/wp-content\/uploads\/2018\/12\/3.Nam-tai-chinh-700x456.png 700w, \/2023\/wp-content\/uploads\/2018\/12\/3.Nam-tai-chinh-800x521.png 800w, \/2023\/wp-content\/uploads\/2018\/12\/3.Nam-tai-chinh-768x500.png 768w, \/2023\/wp-content\/uploads\/2018\/12\/3.Nam-tai-chinh-50x33.png 50w, \/2023\/wp-content\/uploads\/2018\/12\/3.Nam-tai-chinh-60x39.png 60w, \/2023\/wp-content\/uploads\/2018\/12\/3.Nam-tai-chinh-100x65.png 100w, \/2023\/wp-content\/uploads\/2018\/12\/3.Nam-tai-chinh.png 1148w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":[2623,2568,2638],"ht-kb-tag":[3545,3546],"class_list":["post-2863","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","ht_kb_tag-thuyet-minh-bao-cao-tai-chinh-khong-len-dung-ky-ke-toan","ht_kb_tag-thuyet-minh-bctc"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/2863","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=2863"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/2863\/revisions"}],"predecessor-version":[{"id":51857,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/2863\/revisions\/51857"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=2863"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=2863"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=2863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}