{"id":71769,"date":"2026-06-16T14:21:19","date_gmt":"2026-06-16T07:21:19","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&p=71769"},"modified":"2026-06-16T15:39:56","modified_gmt":"2026-06-16T08:39:56","slug":"tai-sao-tai-san-va-nguon-von-bang-nhau-nhung-phan-mem-van-bao-lech-khi-lap-bctc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/tai-sao-tai-san-va-nguon-von-bang-nhau-nhung-phan-mem-van-bao-lech-khi-lap-bctc\/","title":{"rendered":"T\u1ea1i sao T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n b\u1eb1ng nhau nh\u01b0ng ph\u1ea7n m\u1ec1m v\u1eabn b\u00e1o l\u1ec7ch khi l\u1eadp BCTC?"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)<\/b> ho\u1eb7c B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/b> tr\u00ean ph\u1ea7n m\u1ec1m MISA SME<\/b>, m\u1eb7c d\u00f9 \u0111\u1ed1i chi\u1ebfu th\u1ea5y s\u1ed1 li\u1ec7u b\u00ean T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n b\u1eb1ng nhau, nh\u01b0ng h\u1ec7 th\u1ed1ng v\u1eabn \u0111\u01b0a ra c\u1ea3nh b\u00e1o l\u1ed7i T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n kh\u00f4ng b\u1eb1ng nhau.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b>\u00a0K\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, qu\u1ea3n tr\u1ecb vi\u00ean<\/p>\n<\/div><\/div>\n

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2. Bi\u1ec3u hi\u1ec7n<\/strong><\/h3>\n

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Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o “T\u00e0i s\u1ea3n kh\u00f4ng b\u1eb1ng Ngu\u1ed3n v\u1ed1n”<\/strong> m\u1eb7c d\u00f9 ng\u01b0\u1eddi d\u00f9ng ki\u1ec3m tra tr\u00ean b\u00e1o c\u00e1o th\u1ea5y t\u1ed5ng T\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng Ngu\u1ed3n v\u1ed1n \u0111ang b\u1eb1ng nhau.<\/p>\n<\/div><\/div>\n

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3. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/b><\/h3>\n

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Nguy\u00ean nh\u00e2n<\/strong><\/h4>\n

D\u1eef li\u1ec7u k\u1ebf to\u00e1n ban \u0111\u1ea7u c\u00f3 ph\u00e1t sinh c\u00e1c gi\u00e1 tr\u1ecb th\u1eadp ph\u00e2n, sau \u0111\u00f3 ng\u01b0\u1eddi d\u00f9ng \u0111\u00e3 thay \u0111\u1ed5i thi\u1ebft l\u1eadp \u0111\u1ecbnh d\u1ea1ng s\u1ed1 sang hi\u1ec3n th\u1ecb s\u1ed1 nguy\u00ean tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 sau. Vi\u1ec7c n\u00e0y khi\u1ebfn b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n ch\u1ec9 ghi nh\u1eadn ph\u1ea7n s\u1ed1 nguy\u00ean sau khi \u0111\u1ed5i \u0111\u1ecbnh d\u1ea1ng s\u1ed1, c\u00f2n ph\u1ea7n l\u1ebb th\u1eadp ph\u00e2n tr\u01b0\u1edbc \u0111\u00f3 ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7. Do \u0111\u00f3, m\u1eb7c d\u00f9 tr\u00ean giao di\u1ec7n b\u00e1o c\u00e1o c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n v\u00e0 nh\u00ecn b\u1eb1ng m\u1eaft th\u01b0\u1eddng th\u1ea5y T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n b\u1eb1ng nhau, nh\u01b0ng khi ph\u1ea7n m\u1ec1m ki\u1ec3m tra tr\u00ean d\u1eef li\u1ec7u th\u1ef1c t\u1ebf v\u1eabn ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch v\u00e0 \u0111\u01b0a ra c\u1ea3nh b\u00e1o kh\u00f4ng c\u00e2n \u0111\u1ed1i.<\/p>\n

C\u00e1ch x\u1eed l\u00fd<\/strong><\/h4>\n

B\u01b0\u1edbc 1: <\/strong>V\u00e0o H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\\u0110\u1ecbnh d\u1ea1ng s\u1ed1, <\/strong>t\u1ea1i c\u00e1c d\u00f2ng Ti\u00ean quy \u0111\u1ed5i, thi\u1ebft l\u1eadp l\u1ea1i s\u1ed1 ch\u1eef s\u1ed1 th\u1eadp ph\u00e2n sau d\u1ea5u ph\u1ea9y (V\u00ed d\u1ee5: ch\u1ecdn l\u00e0 2,3,4,… ) v\u00e0 Nh\u1ea5n \u0110\u1ed3ng \u00fd<\/b>.<\/p>\n

B\u01b0\u1edbc 2:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p<\/b> \\ tab Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c <\/b>t\u00ecm \u0111\u1ebfn ch\u1ee9ng t\u1eeb K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/b> \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3, nh\u1ea5n B\u1ecf ghi<\/b> v\u00e0 X\u00f3a<\/b>.<\/p>\n

B\u01b0\u1edbc 3<\/strong>:\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn tab\u00a0K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong>, nh\u1ea5n n\u00fat\u00a0Th\u00eam <\/strong>v\u00e0 khai b\u00e1o l\u1ea1i th\u00f4ng tin theo k\u1ef3 c\u1ea7n k\u1ebft chuy\u1ec3n, sau \u0111\u00f3 nh\u1ea5n C\u1ea5t<\/p>\n

B\u01b0\u1edbc 4: <\/strong>V\u00e0o H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\\u0110\u1ecbnh d\u1ea1ng s\u1ed1, <\/strong>t\u1ea1i c\u00e1c d\u00f2ng Ti\u1ec1n quy \u0111\u1ed5i, thi\u1ebft l\u1eadp l\u1ea1i s\u1ed1 ch\u1eef s\u1ed1 th\u1eadp ph\u00e2n sau d\u1ea5u ph\u1ea9y (V\u00ed d\u1ee5: ch\u1ecdn l\u00e0 2,3,4,… ) v\u00e0 Nh\u1ea5n \u0110\u1ed3ng \u00fd<\/b> \u0111\u1ec3 tr\u1ea3 l\u1ea1i \u0111\u1ecbnh d\u1ea1ng s\u1ed1 nguy\u00ean.<\/p>\n

B\u01b0\u1edbc 5: <\/strong>V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p<\/b> \\ tab B\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/b>ch\u1ecdn L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>, ch\u1ecdn l\u1ea1i k\u1ef3 b\u00e1o c\u00e1o v\u00e0 nh\u1ea5n \u0110\u1ed3ng \u00fd<\/b>.<\/p>\n

L\u00fac n\u00e0y, d\u1eef li\u1ec7u ng\u1ea7m \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u1ea7n m\u1ec1m s\u1ebd kh\u00f4ng c\u00f2n c\u1ea3nh b\u00e1o l\u1ec7ch gi\u1eefa T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n n\u1eefa.<\/p>\n<\/div><\/div>\n

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4. L\u01b0u \u00fd<\/b><\/h3>\n

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Vi\u1ec7c t\u0103ng, gi\u1ea3m s\u1ed1 ch\u1eef s\u1ed1 th\u1eadp ph\u00e2n s\u1ebd l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa hi\u1ec3n th\u1ecb v\u00e0 d\u1eef li\u1ec7u ng\u1ea7m.<\/p>\n

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    \u00a0N\u00ean thi\u1ebft l\u1eadp c\u1ed1 \u0111\u1ecbnh \u0111\u1ecbnh d\u1ea1ng s\u1ed1 ngay t\u1eeb \u0111\u1ea7u v\u00e0 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 cu\u1ed1i k\u1ef3 (t\u00ednh gi\u00e1, ph\u00e2n b\u1ed5, kh\u1ea5u hao, k\u1ebft chuy\u1ec3n) \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u do l\u00e0m tr\u00f2n.<\/p>\n<\/li>\n

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    Tuy\u1ec7t \u0111\u1ed1i h\u1ea1n ch\u1ebf thay \u0111\u1ed5i \u0111\u1ecbnh d\u1ea1ng s\u1ed1 trong giai \u0111o\u1ea1n ho\u00e0n thi\u1ec7n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ng\u0103n ng\u1eeba sai l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u hi\u1ec3n th\u1ecb v\u00e0 d\u1eef li\u1ec7u ng\u1ea7m.<\/p>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":213,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-71769","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/71769","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\/213"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=71769"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/71769\/revisions"}],"predecessor-version":[{"id":71813,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/71769\/revisions\/71813"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=71769"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=71769"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=71769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}