{"id":12025,"date":"2020-08-13T16:32:17","date_gmt":"2020-08-13T09:32:17","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=12025"},"modified":"2026-03-30T11:14:07","modified_gmt":"2026-03-30T04:14:07","slug":"lam-the-nao-khi-gia-tri-con-lai-cua-ccdc-tren-so-ccdc-khong-bang-so-du-cuoi-ki-tk242-tren-bang-cdtk","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-khi-gia-tri-con-lai-cua-ccdc-tren-so-ccdc-khong-bang-so-du-cuoi-ki-tk242-tren-bang-cdtk\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a CCDC tr\u00ean s\u1ed5 CCDC kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 cu\u1ed1i k\u00ec TK242 tr\u00ean b\u1ea3ng C\u0110TK?"},"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<strong>M\u1ee5c \u0111\u00edch:<\/strong> Gi\u00fap ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ed9t <b>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a s\u1ed5 theo d\u00f5i CCDC<\/b> v\u00e0 <b>S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i<\/b> tr\u00ean <b>T\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 CPTT<\/b> kh\u00f4ng kh\u1edbp v\u1edbi <b>S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a TK242<\/b> tr\u00ean b\u1ea3ng <b>C\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n (C\u0110TK)<\/b>.<br \/>\n<strong>N\u1ed9i dung:<\/strong><\/p>\n<ul>\n<li>Nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK242<\/li>\n<li>C\u00e1ch kh\u1eafc ph\u1ee5c khi s\u1ed1 li\u1ec7u kh\u00f4ng kh\u1edbp<\/li>\n<li>Ki\u1ec3m tra ph\u00e1t sinh trong k\u1ef3 v\u00e0 \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, ki\u1ec3m to\u00e1n vi\u00ean <\/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. C\u00e1ch x\u1eed l\u00fd theo t\u1eebng nguy\u00ean nh\u00e2n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table>\n<tbody>\n<tr>\n<td><\/div><\/div><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><b>Nguy\u00ean nh\u00e2n 1:<\/b> S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK242 tr\u00ean B\u1ea3ng C\u0110TK kh\u00f4ng kh\u1edbp v\u1edbi <b>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u1ea7u k\u1ef3<\/b> tr\u00ean <b>S\u1ed5 theo d\u00f5i CCDC<\/b> v\u00e0 <b>S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i<\/b> tr\u00ean b\u00e1o c\u00e1o <b>T\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 CPTT<\/b>.<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong>Bi\u1ec3u hi\u1ec7n:<\/strong> S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 242 b\u1ecb \u00e2m ho\u1eb7c s\u1ed1 d\u01b0 242 kh\u00f4ng kh\u1edbp v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a CCDC + CPTT<\/li>\n<li><b>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra:<\/b>\n<ul>\n<li><b>B\u01b0\u1edbc 1.<\/b> M\u1edf S\u1ed5 c\u00e1i TK chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc 242, ki\u1ec3m tra s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3.<\/li>\n<li><b>B\u01b0\u1edbc 2.<\/b>\n<ul style=\"list-style-type: disc;\">\n<li>V\u1edbi <b><em>C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5:<\/em><\/b> V\u00e0o B\u00e1o c\u00e1o &gt; C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 &gt; S\u1ed5 theo d\u00f5i C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5. Ch\u1ecdn k\u1ef3 l\u00e0 ng\u00e0y 31\/12 n\u0103m tr\u01b0\u1edbc, ki\u1ec3m tra c\u1ed9t Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/li>\n<li>V\u1edbi <b><em>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc:<\/em><\/b> V\u00e0o B\u00e1o c\u00e1o &gt; T\u1ed5ng h\u1ee3p &gt; T\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc. Ch\u1ecdn k\u1ef3 l\u00e0 ng\u00e0y 31\/12 n\u0103m tr\u01b0\u1edbc, ki\u1ec3m tra c\u1ed9t S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i.<\/li>\n<li>T\u1ed5ng Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean S\u1ed5 theo d\u00f5i CCDC v\u00e0 S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i tr\u00ean b\u00e1o c\u00e1o T\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u1ea3i b\u1eb1ng s\u1ed1 d\u01b0 N\u1ee3 TK 242 \u0111\u1ea7u k\u1ef3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><b>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/b> Ki\u1ec3m tra l\u1ea1i s\u1ed1 d\u01b0 \u0111\u00fang (th\u01b0\u1eddng s\u1ed1 d\u01b0 \u0111\u00fang l\u00e0 s\u1ed1 tr\u00ean S\u1ed5 c\u00e1i).<\/li>\n<\/ul>\n<p><b>Tr\u01b0\u1eddng h\u1ee3p 1:<\/b> S\u1ed1 d\u01b0 tr\u00ean s\u1ed5 c\u00e1i TK 242 \u0111\u00fang, s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 CCDC v\u00e0 T\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 CPTT b\u1ecb sai.<\/p>\n<ul>\n<li>S\u1eeda l\u1ea1i <b>Gi\u00e1 tr\u1ecb \u0111\u00e3 ph\u00e2n b\u1ed5<\/b> c\u1ee7a CCDC theo \u0111\u00fang s\u1ed1 \u0111\u00e3 ph\u00e2n b\u1ed5 \u0111\u1ebfn h\u1ebft n\u0103m tr\u01b0\u1edbc, xem h\u01b0\u1edbng d\u1eabn c\u00e1ch s\u1eeda <a href=\"\/2026\/kb\/lam_the_nao_de_sua_thong_tin_cua_cong_cu_dung_cu_da_co_phat_sinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/33-700x546.png\" alt=\"\" width=\"700\" height=\"546\" \/><\/li>\n<\/ul>\n<ul>\n<li>V\u00e0 s\u1eeda l\u1ea1i <b>S\u1ed1 ti\u1ec1n \u0111\u00e3 ph\u00e2n b\u1ed5<\/b> \u0111\u1ed1i v\u1edbi CPTT \u0111\u1ea7u k\u1ef3.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/34-700x524.png\" alt=\"\" width=\"700\" height=\"524\" \/><\/li>\n<\/ul>\n<p><b>Tr\u01b0\u1eddng h\u1ee3p 2:<\/b> S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean s\u1ed5 c\u00e1i TK242 b\u1ecb sai, s\u1ed1 li\u1ec7u tr\u00ean S\u1ed5 theo d\u00f5i CCDC v\u00e0 T\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 CPTT l\u00e0 \u0111\u00fang.<\/p>\n<ul>\n<li>V\u00e0o <b>Nghi\u1ec7p v\u1ee5 &gt; Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/b>, t\u00ecm \u0111\u1ebfn TK242 v\u00e0 s\u1eeda l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 cho \u0111\u00fang.<\/li>\n<\/ul>\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: Ph\u00e1t sinh N\u1ee3, C\u00f3 c\u1ee7a TK 242 kh\u00f4ng kh\u1edbp v\u1edbi ph\u00e1t sinh Ghi t\u0103ng, ghi gi\u1ea3m, ph\u00e2n b\u1ed5 CCDC, Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc trong k\u1ef3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu.<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><b>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/b>\n<ul style=\"list-style-type: disc;\">\n<li>V\u00e0o <b>Ti\u1ec7n \u00edch &gt; Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/35-700x362.png\" alt=\"\" width=\"700\" height=\"362\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1i b\u1ea3ng <b style=\"font-family: inherit; font-size: inherit;\">\u0111\u1ed1i chi\u1ebfu, ki\u1ec3m tra ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch:<\/b><span style=\"font-family: inherit; font-size: inherit;\"> Ch\u1ecdn kho\u1ea3ng th\u1eddi gian c\u1ea7n ki\u1ec3m tra, chi nh\u00e1nh c\u1ea7n ki\u1ec3m tra, t\u1ea1i ph\u1ea7n <\/span><b style=\"font-family: inherit; font-size: inherit;\">6. C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><span style=\"font-family: inherit; font-size: inherit;\"> nh\u1ea5n v\u00e0o <\/span><b style=\"font-family: inherit; font-size: inherit;\">Ki\u1ec3m tra ngay<\/b><span style=\"font-family: inherit; font-size: inherit;\"> \u2192 Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd ch\u1ec9 ra c\u00e1c nguy\u00ean nh\u00e2n l\u1ec7ch do ph\u00e1t sinh trong k\u1ef3 t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/36-700x478.png\" alt=\"\" width=\"700\" height=\"478\" \/><\/p>\n<p><strong><a title=\"\" href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_ccdc_cp_tra_truoc_da_hach_toan_nhung_quen_ghi_tang\/\" target=\"_blank\" rel=\"noopener\">6.1. Ch\u1ee9ng t\u1eeb mua CCDC\/xu\u1ea5t kho CCDC ra s\u1eed d\u1ee5ng, chuy\u1ec3n TSC\u0110 th\u00e0nh CCDC, thanh to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc nh\u01b0ng qu\u00ean ch\u01b0a ghi t\u0103ng ho\u1eb7c ch\u01b0a ch\u1ecdn ngu\u1ed3n h\u00ecnh th\u00e0nh<\/a><\/strong><\/p>\n<p><strong><a title=\"\" href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_ccdc_chi_phi_tra_truoc_da_ghi_tang_nhung_chua_hach_toan\/\" target=\"_blank\" rel=\"noopener\">6.2. CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 ghi t\u0103ng nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n ho\u1eb7c ch\u01b0a ch\u1ecdn ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i TK chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/strong><\/p>\n<p><strong><a title=\"\" href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_ccdc_cp_tra_truoc_da_hach_toan_va_ghi_tang_nhung_so_tien_hoac_tk_lech_nhau\/\" target=\"_blank\" rel=\"noopener\">6.3. CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0 ghi t\u0103ng nh\u01b0ng s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n, TK h\u1ea1ch to\u00e1n kh\u00e1c tr\u00ean ch\u1ee9ng t\u1eeb ghi t\u0103ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i TK v\u00e0 s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/strong><\/p>\n<p><strong><a title=\"\" href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_nghiep_vu_dieu_chinh_ccdc_da_dieu_chinh_tren_so_ccdc_nhung_chua_hach_toan\/\" target=\"_blank\" rel=\"noopener\">6.4. Nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh CCDC \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng tr\u00ean s\u1ed5 CCDC nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n<\/a><\/strong><\/p>\n<p><strong><a title=\"\" href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_cac_thang_chua_phan_bo_ccdc\/\" target=\"_blank\" rel=\"noopener\">6.5. C\u00e1c th\u00e1ng ch\u01b0a ph\u00e2n b\u1ed5 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a><\/strong><\/p>\n<p><strong><a title=\"\" href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_cac_thang_chua_phan_bo_chi_phi_tra_truoc\/\" target=\"_blank\" rel=\"noopener\">6.6. C\u00e1c th\u00e1ng ch\u01b0a ph\u00e2n b\u1ed5 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/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":[2623,2568,2633],"ht-kb-tag":[3520,3518,3519],"class_list":["post-12025","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-ccdc-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_tag-doi-chieu-ccdc-va-so-cai","ht_kb_tag-lech-ccdc-va-so-cai","ht_kb_tag-lech-gia-tri-con-lai-ccdc"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12025","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=12025"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12025\/revisions"}],"predecessor-version":[{"id":68649,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12025\/revisions\/68649"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=12025"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=12025"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=12025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}