{"id":24481,"date":"2022-04-13T15:43:36","date_gmt":"2022-04-13T08:43:36","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=24481"},"modified":"2025-11-06T11:47:12","modified_gmt":"2025-11-06T04:47:12","slug":"doi-chieu-cac-khoan-dau-tu","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/doi-chieu-cac-khoan-dau-tu\/","title":{"rendered":"\u0110\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0"},"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> H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch kh\u1edbp \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf, \u0111\u1ed3ng th\u1eddi thu th\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb x\u00e1c nh\u1eadn t\u1eeb c\u00e1c b\u00ean li\u00ean quan \u0111\u1ec3 l\u00e0m b\u1eb1ng ch\u1ee9ng cho s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>\u0110\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n doanh nghi\u1ec7p, c\u00e1n b\u1ed9 ki\u1ec3m tra t\u00e0i ch\u00ednh, nh\u00e2n vi\u00ean ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 <\/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 b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/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><b>2.1 \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nC\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n bao g\u1ed3m: Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, Tr\u00e1i phi\u1ebfu, Cho vay, C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n.<br \/>\nV\u1edbi kho\u1ea3n m\u1ee5c <b>Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n<\/b>, th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu nh\u01b0 sau:<br \/>\n<b>B\u01b0\u1edbc 1:<\/b> M\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i c\u00e1c kho\u1ea3n <b>Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n<\/b> (chi ti\u1ebft theo t\u1eebng ng\u00e2n h\u00e0ng).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/kiemke1-1.png&quot;\" alt=\"\" width=\"1198\" height=\"728\" \/><br \/>\n<b>B\u01b0\u1edbc 2:<\/b> \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 chi ti\u1ebft v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf: <em>H\u1ee3p \u0111\u1ed3ng ti\u1ec1n g\u1eedi, sao k\u00ea ng\u00e2n h\u00e0ng\/b\u1ea3n \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng.<\/em><\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch th\u00ec ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n<p style=\"padding-left: 40px;\"><em><b>L\u01b0u \u00fd:<\/b><\/em> Xem c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n v\u00e0 c\u00e1ch x\u1eed l\u00fd <a href=\"cac_tinh_huong_lam_chenh_lech_giua_so_lieu_kiem_ke_doi_chieu_va_so_lieu_so_sach\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><b>B\u01b0\u1edbc 4:<\/b> L\u01b0u l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. <\/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><b>2.2 \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>B\u01b0\u1edbc 1:<\/b> M\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (t\u00e0i kho\u1ea3n 121, 222, 228&#8230;) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0. <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/kiemke1-2.png&quot;\" alt=\"\" width=\"1198\" height=\"728\" \/><br \/>\n<b>B\u01b0\u1edbc 2:<\/b> L\u1eadp bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 g\u1eedi cho \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea7u t\u01b0 xin x\u00e1c nh\u1eadn v\u1ec1: gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u1ed1c, t\u1ef7 l\u1ec7 n\u1eafm gi\u1eef, s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, s\u1ed1 c\u1ed5 t\u1ee9c chi tr\u1ea3 trong k\u1ef3&#8230; (C\u00f3 th\u1ec3 t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu theo nhu c\u1ea7u x\u00e1c nh\u1eadn)<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft: g\u1eedi \u0111\u1ebfn c\u00f4ng ty nh\u1eadn g\u00f3p v\u1ed1n \u0111\u1ec3 xin x\u00e1c nh\u1eadn.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n: g\u1eedi \u0111\u1ebfn trung t\u00e2m l\u01b0u k\u00fd\/c\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u1ec3 xin x\u00e1c nh\u1eadn ho\u1eb7c t\u1ef1 \u0111\u1ed1i chi\u1ebfu v\u1edbi sao k\u00ea t\u00e0i kho\u1ea3n do trung t\u00e2m l\u01b0u k\u00fd\/c\u00f4ng ty ch\u1ee9ng kho\u00e1n cung c\u1ea5p.<\/li>\n<\/ul>\n<p><b>B\u01b0\u1edbc 3:<\/b> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch th\u00ec ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n<p style=\"padding-left: 40px;\"><em><b>L\u01b0u \u00fd:<\/b><\/em> Xem c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh v\u00e0 c\u00e1ch x\u1eed l\u00fd <a href=\"cac_tinh_huong_lam_chenh_lech_giua_so_lieu_kiem_ke_doi_chieu_va_so_lieu_so_sach\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><b>B\u01b0\u1edbc 4:<\/b> L\u01b0u l\u1ea1i bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/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":[2607],"ht-kb-tag":[],"class_list":["post-24481","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\/24481","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=24481"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24481\/revisions"}],"predecessor-version":[{"id":54439,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24481\/revisions\/54439"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=24481"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=24481"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=24481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}