{"id":2617,"date":"2019-12-25T18:03:24","date_gmt":"2019-12-25T18:03:24","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2617"},"modified":"2026-01-14T17:04:40","modified_gmt":"2026-01-14T10:04:40","slug":"lam-the-nao-de-kiem-tra-khi-nguyen-gia-va-hao-mon-luy-ke-tren-so-tscd-khong-khop-voi-so-du-tren-so-cai-tk-211-va-214-2","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-de-kiem-tra-khi-nguyen-gia-va-hao-mon-luy-ke-tren-so-tscd-khong-khop-voi-so-du-tren-so-cai-tk-211-va-214-2\/","title":{"rendered":"5. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ki\u1ec3m tra khi nguy\u00ean gi\u00e1 v\u00e0 hao m\u00f2n l\u0169y k\u1ebf tr\u00ean s\u1ed5 TSC\u0110 kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 tr\u00ean s\u1ed1 c\u00e1i TK 211 v\u00e0 214?"},"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 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean ph\u1ea7n m\u1ec1m.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp tham s\u1ed1 v\u00e0 ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li>Ki\u1ec3m tra c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i.<\/li>\n<li>Li\u00ean k\u1ebft \u0111\u1ebfn c\u00e1c h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/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 t\u00e0i s\u1ea3n, ki\u1ec3m to\u00e1n vi\u00ean, qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng <\/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 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/b><br \/>\n<b>B\u01b0\u1edbc 1:<\/b> V\u00e0o menu <b>Ti\u1ec7n \u00edch\\Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/b>.<br \/>\n<b>B\u01b0\u1edbc 2:<\/b> Thi\u1ebft l\u1eadp tham s\u1ed1, ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u.<br \/>\n<b>B\u01b0\u1edbc 3:<\/b> T\u1ea1i m\u1ee5c <b>5. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b> nh\u1ea5n <b>Ki\u1ec3m tra ngay<\/b>.<br \/>\n<img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/tienich_kiemtradoichieu_05.png&quot;\" alt=\"\" \/><br \/>\n<b>B\u01b0\u1edbc 4:<\/b> Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o ki\u1ec3m tra c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/p>\n<ul>\n<li><a href=\"\/2026\/kb\/chenh_lech_so_du_giua_danh_sach_tscd_voi_so_du_ban_dau_tk_nguyen_gia_hao_mon_luy_ke\/\"><b>5.1. Ch\u00eanh l\u1ec7ch s\u1ed1 d\u01b0 gi\u1eefa danh s\u00e1ch TSC\u0110 v\u1edbi s\u1ed1 d\u01b0 ban \u0111\u1ea7u TK nguy\u00ean gi\u00e1, hao m\u00f2n l\u0169y k\u1ebf d\u1eabn \u0111\u1ebfn sai l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i<\/b><\/a><\/li>\n<li><a href=\"\/2026\/kb\/hdqt_ct_hach_toan_mua_tscd_nhung_chua_ghi_tang_tren_so_tscd\/\"><b>5.2. Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng qu\u00ean ch\u01b0a ghi t\u0103ng tr\u00ean s\u1ed5 TSC\u0110 ho\u1eb7c do ch\u01b0a ch\u1ecdn ngu\u1ed3n h\u00ecnh th\u00e0nh c\u1ee7a TSC\u0110, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i<\/b><\/a><\/li>\n<li><a href=\"\/2026\/kb\/hdqt_tscd_da_ghi_tang_vao_so_tscd_nhung_quen_chua_hach_toan\/\"><b>5.3. TSC\u0110 \u0111\u00e3 ghi t\u0103ng v\u00e0o s\u1ed5 TSC\u0110 nh\u01b0ng qu\u00ean ch\u01b0a h\u1ea1ch to\u00e1n ho\u1eb7c do ch\u01b0a ch\u1ecdn ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i<\/b><\/a><\/li>\n<li><a href=\"\/2026\/kb\/hdqt_mua_tscd_da_hach_toan_va_ghi_tang_nhung_so_tien_hoac_tk_lech_nhau\/\"><b>5.4. Mua TSC\u0110 \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0 \u0111\u00e3 ghi t\u0103ng nh\u01b0ng S\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n, t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n kh\u00e1c tr\u00ean ch\u1ee9ng t\u1eeb ghi t\u0103ng, d\u1eabn \u0111\u1ebfn sai l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i<\/b><\/a><\/li>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/5-5-danh-gia-lai-tscd-so-tien-hach-toan-khong-khop-voi-so-tien-dieu-chinh-gia-tri-tinh-khau-hao-hoac-hao-mon-luy-ke-dan-den-sai-lech-giua-so-tai-san-va-so-cai\/\"><b>5.5. \u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao ho\u1eb7c hao m\u00f2n l\u0169y k\u1ebf d\u1eabn \u0111\u1ebfn sai l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i<\/b><\/a><\/li>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/5-6-nghiep-vu-hach-toan-chi-phi-khau-hao-hoac-dieu-chinh-khau-hao-nhung-khong-thuc-hien-tren-phan-he-tscd-dan-den-sai-lech-giua-so-tai-san-va-so-cai\/\"><b>5.6. Nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n chi ph\u00ed kh\u1ea5u hao ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh kh\u1ea5u hao nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00ean ph\u00e2n h\u1ec7 TSC\u0110 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i<\/b><\/a><\/li>\n<li><a href=\"\/2026\/kb\/hdqt_cac_thang_chua_thuc_hien_tinh_khau_hao_tscd\/\"><b>5.7. C\u00e1c th\u00e1ng ch\u01b0a th\u1ef1c hi\u1ec7n t\u00ednh kh\u1ea5u hao TSC\u0110<\/b><\/a><\/li>\n<li><a href=\"\/2026\/kb\/hdqt_tscd_co_nguyen_gia_nho_hon_30_trieu_vnd\/\"><b>5.8. TSC\u0110 c\u00f3 nguy\u00ean gi\u00e1 nh\u1ecf h\u01a1n 30 tri\u1ec7u VND vi ph\u1ea1m quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 t\u00e0i s\u1ea3n<\/b><\/a><\/li>\n<li><a href=\"\/2026\/kb\/hdqt_tscd_co_so_lan_thay_doi_thoi_gian_tinh_khau_hao_lon_hon_1_lan\/\"><b>5.9. Ki\u1ec3m tra TSC\u0110 c\u00f3 s\u1ed1 l\u1ea7n thay \u0111\u1ed5i th\u1eddi gian t\u00ednh kh\u1ea5u hao l\u1edbn h\u01a1n 1 l\u1ea7n \u0111\u1ec3 xem x\u00e9t vi\u1ec7c thay \u0111\u1ed5i th\u1eddi gian t\u00ednh kh\u1ea5u hao c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh kh\u00f4ng<\/b><\/a><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_26.png&quot;\" alt=\"\" \/><br \/>\n<b>L\u01b0u \u00fd:<\/b><\/p>\n<ul>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai l\u1ec7ch, vui l\u00f2ng nh\u1ea5n v\u00e0o t\u1eebng li\u00ean k\u1ebft \u0111\u1ec3 xem h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chi ti\u1ebft.<\/li>\n<li>N\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<\/div><\/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":[3362,2623,2605,5,2634],"ht-kb-tag":[],"class_list":["post-2617","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu-cauhoi_thuonggap","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-kiem-tra-doi-chieu-chung-tu-so-sach","ht_kb_category-cauhoi_thuonggap","ht_kb_category-tscd-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2617","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=2617"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2617\/revisions"}],"predecessor-version":[{"id":59965,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2617\/revisions\/59965"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=2617"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=2617"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=2617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}