{"id":24336,"date":"2022-04-13T14:26:40","date_gmt":"2022-04-13T07:26:40","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=24336"},"modified":"2026-04-03T07:48:08","modified_gmt":"2026-04-03T00:48:08","slug":"3-6-chung-tu-hach-toan-nham-tk-cong-no-tk-tien-tk-thue-la-tk-kho","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/3-6-chung-tu-hach-toan-nham-tk-cong-no-tk-tien-tk-thue-la-tk-kho\/","title":{"rendered":"3.6. Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n nh\u1ea7m TK c\u00f4ng n\u1ee3\/TK ti\u1ec1n\/TK thu\u1ebf l\u00e0 TK kho"},"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<b>M\u1ee5c \u0111\u00edch:<\/b><\/p>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n nh\u1ea7m\u00a0<strong>t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3<\/strong>,\u00a0<strong>TK ti\u1ec1n, TK thu\u1ebf<\/strong>\u00a0th\u00e0nh\u00a0<strong>t\u00e0i kho\u1ea3n kho<\/strong>, d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch gi\u1eefa<strong>\u00a0S\u1ed5 k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n kho<\/strong>\u00a0v\u00e0\u00a0<strong>S\u1ed5 kho<\/strong><\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Gi\u1ea3i th\u00edch kh\u00e1i ni\u1ec7m k\u1ef3 v\u00e0 t\u00e0i kho\u1ea3n kho<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra, ch\u1ec9nh s\u1eeda ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n nh\u1ea7m<\/li>\n<li>L\u01b0u \u00fd khi x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n kho<\/li>\n<\/ul>\n<p><strong>Bi\u1ec3u hi\u1ec7n:<\/strong> Tr\u01b0\u1eddng h\u1ee3p trong\u00a0<strong>k\u1ef3<\/strong>\u00a0c\u00f3 ch\u1ee9ng t\u1eeb nh\u1eadp kho\/xu\u1ea5t kho h\u1ea1ch to\u00e1n nh\u1ea7m t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n kho th\u00e0nh b\u00fat to\u00e1n N\u1ee3 TK kho\/C\u00f3 TK kho. Khi \u0111\u00f3,\u00a0ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o chi ti\u1ebft th\u1ec3 hi\u1ec7n th\u00f4ng tin: Ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n c\u00f3 sai s\u00f3t.<\/p>\n<ul>\n<li><b>K\u1ef3<\/b> l\u00e0 kho\u1ea3ng th\u1eddi gian K\u1ebf to\u00e1n thi\u1ebft l\u1eadp tr\u00ean giao di\u1ec7n <a href=\"\/2026\/kb\/hdqt_kho_mua_hang\/\">ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/a>.<\/li>\n<li><b>T\u00e0i kho\u1ea3n kho<\/b> l\u00e0 c\u00e1c TK 152, 153, 155, 156, 157 (tr\u1eeb TK 154).<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"\/2022\/wp-content\/uploads\/2017\/06\/r9_hachtoannham_01-700x94.png&quot;\" alt=\"\" width=\"700\" height=\"94\" \/><\/p>\n<p style=\"text-align: left;\"><b>Ph\u1ea1m vi <\/b><b>\u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n l\u00fd kho, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/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><b>2. C\u00e1c x\u1eed l\u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0<strong>Ti\u1ec7n \u00edch\/Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/strong>, thi\u1ebft l\u1eadp tham s\u1ed1 v\u00e0 nh\u1ea5n\u00a0<strong>Ki\u1ec3m tra ngay<\/strong>\u00a0t\u1ea1i m\u1ee5c\u00a0<strong>3. Kho, mua h\u00e0ng<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Ki\u1ec3m tra m\u1ee5c <strong>3.6. Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n nh\u1ea7m TK c\u00f4ng n\u1ee3\/TK ti\u1ec1n\/TK thu\u1ebf l\u00e0 TK kho.<\/strong><\/p>\n<p><b>B\u01b0\u1edbc 3.<\/b> Nh\u1ea5n v\u00e0o <b>S\u1ed1 ch\u1ee9ng t\u1eeb<\/b> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb chi ti\u1ebft l\u00ean ki\u1ec3m tra.<\/p>\n<p><b>B\u01b0\u1edbc 4.<\/b> Ch\u1ec9nh s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb cho \u0111\u00fang th\u1ef1c t\u1ebf:<\/p>\n<ul>\n<li>N\u1ebfu h\u1ea1ch to\u00e1n sai t\u00e0i kho\u1ea3n th\u00ec ch\u1ecdn l\u1ea1i t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n \u0111\u00fang:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>V\u1edbi ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kho, ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5 c\u00f3 t\u00edch ch\u1ecdn\u00a0<strong>L\u00e0 chi ph\u00ed mua h\u00e0ng<\/strong>: Ki\u1ec3m tra t\u00e0i kho\u1ea3n\u00a0<strong>C\u00f3\u00a0<\/strong>v\u00e0 t\u00e0i kho\u1ea3n\u00a0<strong>Thu\u1ebf<\/strong>, n\u1ebfu \u0111ang h\u1ea1ch to\u00e1n v\u00e0o TK kho th\u00ec c\u1ea7n h\u1ea1ch to\u00e1n l\u1ea1i cho \u0111\u00fang sang lo\u1ea1i TK ti\u1ec1n\/TK c\u00f4ng n\u1ee3\/TK thu\u1ebf (theo \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh)<\/li>\n<li>V\u1edbi ch\u1ee9ng t\u1eeb Tr\u1ea3 l\u1ea1i h\u00e0ng mua, gi\u1ea3m gi\u00e1 h\u00e0ng mua: Ki\u1ec3m tra t\u00e0i kho\u1ea3n\u00a0<strong>N\u1ee3\u00a0<\/strong>v\u00e0 t\u00e0i kho\u1ea3n\u00a0<strong>Thu\u1ebf<\/strong>, n\u1ebfu \u0111ang h\u1ea1ch to\u00e1n v\u00e0o TK kho th\u00ec c\u1ea7n h\u1ea1ch to\u00e1n l\u1ea1i cho \u0111\u00fang sang lo\u1ea1i TK ti\u1ec1n\/TK c\u00f4ng n\u1ee3\/TK thu\u1ebf (theo \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh)<\/li>\n<li>V\u1edbi ch\u1ee9ng t\u1eeb nh\u1eadp kho: h\u1ea1ch to\u00e1n l\u1ea1i\u00a0<strong>TK C\u00f3<\/strong>\u00a0sang lo\u1ea1i TK chi ph\u00ed\/TK gi\u00e1 v\u1ed1n\u2026(theo \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh)<\/li>\n<li>V\u1edbi ch\u1ee9ng t\u1eeb xu\u1ea5t kho: h\u1ea1ch to\u00e1n l\u1ea1i\u00a0<strong>TK N\u1ee3\u00a0<\/strong>sang lo\u1ea1i TK chi ph\u00ed\/TK gi\u00e1 v\u1ed1n\u2026(theo \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>N\u1ebfu l\u00e0 nghi\u1ec7p v\u1ee5 chuy\u1ec3n kho nh\u01b0ng h\u1ea1ch to\u00e1n nh\u1ea7m lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00ec x\u00f3a ch\u1ee9ng t\u1eeb \u0111i, sau \u0111\u00f3 h\u1ea1ch to\u00e1n l\u1ea1i v\u00e0o lo\u1ea1i\u00a0<strong><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/chuyenvattu_hanghoa_giuacackhonoibo\/\" target=\"_blank\" rel=\"noopener noreferrer\">ch\u1ee9ng t\u1eeb chuy\u1ec3n kho<\/a><\/strong>.<\/li>\n<\/ul>\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":[2607],"ht-kb-tag":[],"class_list":["post-24336","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\/24336","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=24336"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24336\/revisions"}],"predecessor-version":[{"id":68837,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24336\/revisions\/68837"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=24336"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=24336"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=24336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}