{"id":1789,"date":"2018-12-25T17:55:04","date_gmt":"2018-12-25T10:55:04","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=1789"},"modified":"2025-12-25T09:01:20","modified_gmt":"2025-12-25T02:01:20","slug":"hdqt_kiem_tra_bcdkt_bcthtc_khong_can","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_kiem_tra_bcdkt_bcthtc_khong_can\/","title":{"rendered":"2. Ki\u1ec3m tra B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh kh\u00f4ng c\u00e2n (T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n kh\u00f4ng b\u1eb1ng nhau)"},"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 n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh kh\u00f4ng c\u00e2n, gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\"><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong> H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra s\u1ed1 d\u01b0 ban \u0111\u1ea7u, k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7, r\u00e0 so\u00e1t c\u00f4ng th\u1ee9c b\u00e1o c\u00e1o v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n v\u1edbi ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o.<\/p>\n<p style=\"text-align: justify;\"><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong>\u00a0\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 ki\u1ec3m tra 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. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Anh\/ch\u1ecb v\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p<\/b>, tab\u00a0<b>L\u1eadp BCTC<\/b>, nh\u1ea5n\u00a0<b>Th\u00eam\\B\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/b>chi ti\u1ebft h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/tong_hop_lap_bao_cao_tai_chinh-2\/#2-danh-muc-bao-cao-tai-chinh-theo-tung-che-do-ke-toan-va-cac-buoc-thuc-hien\">t\u1ea1i \u0111\u00e2y<\/a>, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u00ean t\u1eebng b\u00e1o c\u00e1o b\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o ch\u1ee9c n\u0103ng <strong>Ki\u1ec3m tra<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-57001\" src=\"\/2026\/wp-content\/uploads\/2025\/12\/KT_1.png\" alt=\"\" width=\"1063\" height=\"904\" srcset=\"\/2026\/wp-content\/uploads\/2025\/12\/KT_1.png 1063w, \/2026\/wp-content\/uploads\/2025\/12\/KT_1-700x595.png 700w, \/2026\/wp-content\/uploads\/2025\/12\/KT_1-800x680.png 800w, \/2026\/wp-content\/uploads\/2025\/12\/KT_1-768x653.png 768w, \/2026\/wp-content\/uploads\/2025\/12\/KT_1-50x43.png 50w, \/2026\/wp-content\/uploads\/2025\/12\/KT_1-60x51.png 60w, \/2026\/wp-content\/uploads\/2025\/12\/KT_1-100x85.png 100w\" sizes=\"auto, (max-width: 1063px) 100vw, 1063px\" \/><\/p>\n<p>Th\u1ef1c hi\u1ec7n ki\u1ec3m tra<\/p>\n<ol>\n<li><strong>Ki\u1ec3m tra c\u00f4ng th\u1ee9c&#8230;<\/strong><\/li>\n<li><strong>Ki\u1ec3m tra B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00e2n<\/strong><\/li>\n<\/ol>\n<p>K\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu l\u1ea7n l\u01b0\u1ee3t theo:<\/p>\n<ul>\n<li><strong><a title=\"\" href=\"\/2026\/kb\/hdqt_so_du_ban_dau_cua_tai_khoan_nhap_chua_can\/\" target=\"_blank\" rel=\"noopener\">S\u1ed1 d\u01b0 ban \u0111\u1ea7u c\u1ee7a t\u00e0i kho\u1ea3n nh\u1eadp ch\u01b0a c\u00e2n<\/a><\/strong><\/li>\n<li class=\"var_menu_node_text\"><strong><a title=\"\" href=\"\/2026\/kb\/hdqt_cac_tk_doanh_thu_chi_phi_van_con_so_du\/\" target=\"_blank\" rel=\"noopener\">C\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed v\u1eabn c\u00f2n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ho\u1eb7c cu\u1ed1i k\u1ef3 do ch\u01b0a k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/a><\/strong><\/li>\n<li class=\"var_menu_node_text\"><strong><a title=\"\" href=\"\/2026\/kb\/hdqt_cong_thuc_thiet_lap_bcdkt_bi_trung_lap_o_nhieu_chi_tieu\/\" target=\"_blank\" rel=\"noopener\">C\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb tr\u00f9ng l\u1eb7p \u1edf nhi\u1ec1u ch\u1ec9 ti\u00eau<\/a><\/strong><\/li>\n<li class=\"var_menu_node_text\"><strong><a title=\"\" href=\"\/2026\/kb\/hdqt_cong_thuc_thiet_lap_chua_dung_voi_so_du_cua_tk\/\" target=\"_blank\" rel=\"noopener\">C\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp cho b\u00e1o c\u00e1o ch\u01b0a \u0111\u00fang v\u1edbi s\u1ed1 d\u01b0 c\u1ee7a T\u00e0i kho\u1ea3n<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/tk-theo-doi-theo-doi-tuong-nhung-cong-thuc-bcdkt-bcthtc-khong-theo-doi-tuong\/\" target=\"_blank\" rel=\"noopener\">TK theo d\u00f5i theo \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0ng thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c kh\u00f4ng theo \u0111\u1ed1i t\u01b0\u1ee3ng<\/a><\/strong><\/li>\n<\/ul>\n<div><\/div><\/div>\n<\/div><\/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-1789","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/1789","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=1789"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/1789\/revisions"}],"predecessor-version":[{"id":58465,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/1789\/revisions\/58465"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=1789"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=1789"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=1789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}