{"id":3021,"date":"2019-12-25T18:06:34","date_gmt":"2019-12-25T18:06:34","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=3021"},"modified":"2026-04-15T16:12:22","modified_gmt":"2026-04-15T09:12:22","slug":"khoa_so_ke_toan","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/khoa_so_ke_toan\/","title":{"rendered":"Kh\u00f3a s\u1ed5\/b\u1ecf kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n"},"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 c\u00e1ch kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u00e3 ch\u1ed1t kh\u00f4ng b\u1ecb thay \u0111\u1ed5i, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn b\u1ecf kh\u00f3a s\u1ed5 khi c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n<\/li>\n<li>B\u1ecf kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n<\/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 chi nh\u00e1nh, Th\u1ee7 kho, Th\u1ee7 qu\u1ef9 <\/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<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 Kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p<\/b>, ch\u1ecdn <b>Kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n<\/b> (ho\u1eb7c v\u00e0o menu <b>Nghi\u1ec7p v\u1ee5\\T\u1ed5ng h\u1ee3p\\Kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n<\/b>).<br \/>\n<b>B\u01b0\u1edbc 2:<\/b> T\u1ea1i m\u1ee5c <b>Ch\u1ecdn ng\u00e0y kh\u00f3a s\u1ed5 m\u1edbi<\/b>, nh\u1eadp ng\u00e0y mu\u1ed1n th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5 (sau khi kh\u00f3a s\u1ed5, s\u1ebd kh\u00f4ng th\u1ec3 th\u00eam, s\u1eeda, x\u00f3a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n trong th\u1eddi gian t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 m\u1edbi tr\u1edf v\u1ec1 tr\u01b0\u1edbc).<br \/>\n<b>B\u01b0\u1edbc 3:<\/b> Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec1u chi nh\u00e1nh:<\/p>\n<ul>\n<li>T\u1ed5ng c\u00f4ng ty c\u00f3 th\u1ec3 kh\u00f3a s\u1ed5 c\u1ee7a chi nh\u00e1nh ph\u1ee5 thu\u1ed9c b\u1eb1ng c\u00e1ch t\u00edch ch\u1ecdn chi nh\u00e1nh mu\u1ed1n kh\u00f3a s\u1ed5 trong danh s\u00e1ch (khi \u0111\u00f3 chi nh\u00e1nh ph\u1ee5 thu\u1ed9c s\u1ebd kh\u00f4ng th\u1ec3 b\u1ecf kh\u00f3a s\u1ed5 \u0111\u1ec3 s\u1eeda ch\u1ee9ng t\u1eeb c\u1ee7a chi nh\u00e1nh \u0111\u01b0\u1ee3c).<\/li>\n<\/ul>\n<p><b>B\u01b0\u1edbc 4:<\/b> V\u1edbi d\u1eef li\u1ec7u c\u00f3 Th\u1ee7 kho, Th\u1ee7 qu\u1ef9 tham gia v\u00e0o h\u1ec7 th\u1ed1ng, c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ed9c l\u1eadp vi\u1ec7c kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, s\u1ed5 kho v\u00e0 s\u1ed5 qu\u1ef9.<\/p>\n<ul>\n<li>\u0110\u1ec3 kh\u00f3a s\u1ed5 kho: t\u00edch ch\u1ecdn <b>Kh\u00f3a s\u1ed5 th\u1ee7 kho<\/b>.<\/li>\n<li>\u0110\u1ec3 kh\u00f3a s\u1ed5 qu\u1ef9: t\u00edch ch\u1ecdn <b>Kh\u00f3a s\u1ed5 th\u1ee7 qu\u1ef9<\/b>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"img-size40\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/th_khoaso_02.png\" alt=\"\" \/><br \/>\n<b>B\u01b0\u1edbc 5:<\/b> Nh\u1ea5n <b>Th\u1ef1c hi\u1ec7n<\/b>. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n.<br \/>\n<b>B\u01b0\u1edbc 6:<\/b> Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f3a s\u1ed5 c\u00f3 ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u01b0\u1ee3c ghi s\u1ed5, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd xu\u1ea5t hi\u1ec7n th\u00f4ng b\u00e1o:<br \/>\n<img decoding=\"async\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/th_khoaso_03.png\" alt=\"\" \/><br \/>\n<b>B\u01b0\u1edbc 7:<\/b> Nh\u1ea5n <b>Yes<\/b>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd li\u1ec7t k\u00ea danh s\u00e1ch c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u01b0\u1ee3c ghi s\u1ed5.<br \/>\n<b>B\u01b0\u1edbc 8:<\/b> T\u1ea1i c\u1ed9t <b>C\u00e1ch x\u1eed l\u00fd<\/b>, ch\u1ecdn ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u01b0\u1ee3c ghi s\u1ed5.<br \/>\n<img decoding=\"async\" class=\"img-size70\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/th_ghiso_07.png\" alt=\"\" \/><br \/>\n<b>B\u01b0\u1edbc 9:<\/b> Nh\u1ea5n <b>X\u1eed l\u00fd<\/b>. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u01b0\u1ee3c ghi s\u1ed5 theo ph\u01b0\u01a1ng \u00e1n \u0111\u00e3 ch\u1ecdn v\u00e0 hi\u1ec3n th\u1ecb k\u1ebft qu\u1ea3 x\u1eed l\u00fd.<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd th\u00e0nh c\u00f4ng, nh\u1ea5n <b>K\u1ebft th\u00fac<\/b>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd kh\u00f4ng th\u00e0nh c\u00f4ng, c\u1ea7n ki\u1ec3m tra l\u1ea1i nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a ghi s\u1ed5 n\u00e0y, ch\u01b0\u01a1ng tr\u00ecnh m\u1edbi c\u00f3 th\u1ec3 kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n. (C\u00f3 th\u1ec3 nh\u1ea5n v\u00e0o <b>S\u1ed1 ch\u1ee9ng t\u1eeb<\/b> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb g\u1ed1c l\u00ean xem v\u00e0 ch\u1ec9nh s\u1eeda)<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"img-size70\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/th_ghiso_08.png\" alt=\"\" \/><br \/>\n<b>L\u01b0u \u00fd<\/b><\/p>\n<ul>\n<li>Khi \u0111ang l\u00e0m vi\u1ec7c tr\u00ean s\u1ed5 n\u00e0o, ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p kh\u00f3a ri\u00eang s\u1ed5 \u0111\u00f3.<\/li>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt ng\u00e0y kh\u00f3a s\u1ed5 m\u00e1y tr\u1ea1m khi m\u00e1y ch\u1ee7 kh\u00f3a s\u1ed5. T\u1ea5t c\u1ea3 c\u00e1c m\u00e1y tr\u1ea1m kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n S\u1eeda\/X\u00f3a d\u1eef li\u1ec7u \u0111\u00e3 ch\u1ed1t.<\/li>\n<\/ul>\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<h4><b>2.2 B\u1ecf kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>B\u01b0\u1edbc 1:<\/b> V\u00e0o menu <b>Nghi\u1ec7p v\u1ee5\\T\u1ed5ng h\u1ee3p\\B\u1ecf kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n<\/b>.<br \/>\n<b>B\u01b0\u1edbc 2:<\/b> T\u1ea1i m\u1ee5c <b>\u0110\u1eb7t ng\u00e0y kh\u00f3a s\u1ed5 v\u1ec1 ng\u00e0y<\/b>, ch\u1ecdn ng\u00e0y kh\u00f3a s\u1ed5 m\u1edbi (tr\u01b0\u1edbc ng\u00e0y kh\u00f3a s\u1ed5 hi\u1ec7n th\u1eddi).<br \/>\n<img decoding=\"async\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/th_khoaso_06.png\" alt=\"\" \/><br \/>\n<b>B\u01b0\u1edbc 3:<\/b> Nh\u1ea5n <b>Th\u1ef1c hi\u1ec7n<\/b>. Khi \u0111\u00f3, d\u1eef li\u1ec7u t\u00ednh t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 m\u1edbi t\u1edbi ng\u00e0y kh\u00f3a s\u1ed5 hi\u1ec7n th\u1eddi s\u1ebd \u0111\u01b0\u1ee3c b\u1ecf kh\u00f3a s\u1ed5.<br \/>\n<b>L\u01b0u \u00fd<\/b><\/p>\n<ul>\n<li>Khi \u0111ang l\u00e0m vi\u1ec7c tr\u00ean s\u1ed5 n\u00e0o, ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p b\u1ecf kh\u00f3a ri\u00eang cho s\u1ed5 \u0111\u00f3.<\/li>\n<li><em>Ng\u00e0y b\u1ecf kh\u00f3a s\u1ed5 ph\u1ea3i l\u1edbn h\u01a1n ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u, ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u xem theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/xemngay_batdau_hachtoan\/\">t\u1ea1i \u0111\u00e2y<\/a> (v\u00ed d\u1ee5 d\u1eef li\u1ec7u b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2023 th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c b\u1ecf kh\u00f3a s\u1ed5 t\u1eeb ng\u00e0y 31\/12\/2022 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, kh\u00f4ng b\u1ecf kh\u00f3a s\u1ed5 ng\u00e0y 30\/12\/2022 tr\u1edf v\u1ec1 tr\u01b0\u1edbc). N\u1ebfu anh\/ch\u1ecb mu\u1ed1n nh\u1eadp d\u1eef li\u1ec7u tr\u01b0\u1edbc ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a d\u1eef li\u1ec7u th\u00ec anh\/ch\u1ecb s\u1ebd t\u1ea1o d\u1eef li\u1ec7u m\u1edbi c\u00f3 ng\u00e0y b\u1eaft \u0111\u1ea7u l\u00e0 ng\u00e0y 1\/1 n\u0103m c\u1ea7n nh\u1eadp li\u1ec7u theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/html_10010000\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/em><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2595],"ht-kb-tag":[],"class_list":["post-3021","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_23000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/3021","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=3021"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/3021\/revisions"}],"predecessor-version":[{"id":70179,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/3021\/revisions\/70179"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=3021"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=3021"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=3021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}