{"id":2195,"date":"2020-01-25T17:59:35","date_gmt":"2020-01-25T10:59:35","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2195"},"modified":"2025-12-03T16:11:51","modified_gmt":"2025-12-03T09:11:51","slug":"kiem_tra_bao_cao_tai_chinh","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/kiem_tra_bao_cao_tai_chinh\/","title":{"rendered":"Ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"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><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft n\u00e0y gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u t\u1ed5ng th\u1ec3 quy tr\u00ecnh ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau khi l\u1eadp, nh\u1eb1m ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c sai s\u00f3t v\u1ec1 c\u00f4ng th\u1ee9c, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c b\u00e1o c\u00e1o. Vi\u1ec7c ki\u1ec3m tra n\u00e0y \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c, h\u1ee3p l\u1ec7 tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Ki\u1ec3m tra c\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<li>Ki\u1ec3m tra c\u00e2n \u0111\u1ed1i s\u1ed1 d\u01b0 tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c b\u00e1o c\u00e1o (b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh)<\/li>\n<li>X\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u b\u1ecb l\u1ec7ch ho\u1eb7c kh\u00f4ng kh\u1edbp<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/p>\n<\/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<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><span style=\"text-align: justify;\">Sau khi <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/tong_hop_lap_bao_cao_tai_chinh-2\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, 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 <\/span><strong style=\"text-align: justify;\">Ki\u1ec3m tra<\/strong><span style=\"text-align: justify;\">.<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-57193\" src=\"\/2026\/wp-content\/uploads\/2025\/12\/KT_5-1.png\" alt=\"\" width=\"1059\" height=\"785\" srcset=\"\/2026\/wp-content\/uploads\/2025\/12\/KT_5-1.png 1059w, \/2026\/wp-content\/uploads\/2025\/12\/KT_5-1-700x519.png 700w, \/2026\/wp-content\/uploads\/2025\/12\/KT_5-1-800x593.png 800w, \/2026\/wp-content\/uploads\/2025\/12\/KT_5-1-768x569.png 768w, \/2026\/wp-content\/uploads\/2025\/12\/KT_5-1-50x37.png 50w, \/2026\/wp-content\/uploads\/2025\/12\/KT_5-1-60x44.png 60w, \/2026\/wp-content\/uploads\/2025\/12\/KT_5-1-100x74.png 100w\" sizes=\"auto, (max-width: 1059px) 100vw, 1059px\" \/><\/p>\n<div style=\"line-height: 200%; text-align: justify;\">\n<div class=\"var_menu_node_text\"><strong><span style=\"font-size: 14pt;\">2.1. Ki\u1ec3m tra 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, thi\u1ebft l\u1eadp kh\u00f4ng \u0111\u00fang<\/span><\/strong><\/div>\n<ul>\n<li class=\"var_menu_node_text\"><a title=\"\" href=\"\/2026\/kb\/hdqt_cong_thuc_thiet_lap_bctc_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><\/li>\n<li class=\"var_menu_node_text\"><a title=\"\" href=\"\/2026\/kb\/1_2__cong_thuc_thiet_lap_cho_bao_cao_chua_dung_voi_so_du_cua_tai_khoan\/\" 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><\/li>\n<li><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\">T\u00e0i kho\u1ea3n theo d\u00f5i theo \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0ng thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh kh\u00f4ng theo \u0111\u1ed1i t\u01b0\u1ee3ng.<\/a><\/li>\n<\/ul>\n<div class=\"var_menu_node_text\"><strong><span style=\"font-size: 14pt;\">2.2 Ki\u00ea\u0309m tra B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh kh\u00f4ng c\u00e2n<\/span><\/strong><\/div>\n<ul>\n<li class=\"var_menu_node_text\"><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><\/li>\n<li class=\"var_menu_node_text\"><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><\/li>\n<li class=\"var_menu_node_text\"><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><\/li>\n<li class=\"var_menu_node_text\"><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><\/li>\n<li><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\">T\u00e0i kho\u1ea3n theo d\u00f5i theo \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0ng thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh kh\u00f4ng theo \u0111\u1ed1i t\u01b0\u1ee3ng.<\/a><\/li>\n<\/ul>\n<div><strong>2.3<\/strong> <strong><span style=\"font-size: 14pt;\"><a title=\"\" href=\"\/2026\/kb\/hdqt_kiem_tra_tien_va_tuong_duong_tien_ck_bclctt_va_bcdkt\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra ch\u1ec9 ti\u00eau ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3 tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 kh\u1edbp v\u1edbi ch\u1ec9 ti\u00eau ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u00ean b\u1ea3ng C\u0110KT<\/a><\/span><\/strong><\/div>\n<div><strong>2.4 <span style=\"font-size: 14pt;\"><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam_the_nao_khi_in_bao_cao_ket_qua_hoat_dong_kinh_doanh_so_lieu_bi_lech\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i sao khi in B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u1ed1 li\u1ec7u b\u1ecb l\u1ec7ch?<\/a><\/span><\/strong><\/div>\n<div><span style=\"font-size: 12pt;\"><\/div><\/div> <\/div><\/span><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":120,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2607],"ht-kb-tag":[3605],"class_list":["post-2195","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000","ht_kb_tag-kiem-tra-doi-chieu-so-lieu-bao-cao-tai-chinh"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2195","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\/120"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=2195"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2195\/revisions"}],"predecessor-version":[{"id":57195,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2195\/revisions\/57195"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=2195"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=2195"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=2195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}