{"id":10765,"date":"2020-10-01T08:14:01","date_gmt":"2020-10-01T08:14:01","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=10765"},"modified":"2026-04-21T16:24:51","modified_gmt":"2026-04-21T09:24:51","slug":"khi-in-mau-so-20c-so-tam-ung-phat-sinh-trong-ky-khong-het-hoac-khong-giam-khi-don-vi-da-lap-bang-ke-thanh-toan-tam-ung-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/khi-in-mau-so-20c-so-tam-ung-phat-sinh-trong-ky-khong-het-hoac-khong-giam-khi-don-vi-da-lap-bang-ke-thanh-toan-tam-ung-thi-lam-the-nao\/","title":{"rendered":"Khi in M\u1eabu s\u1ed1 20C, C\u1ed9t t\u1ea1m \u1ee9ng ph\u00e1t sinh trong k\u1ef3 (C\u1ed9t 1) kh\u00f4ng gi\u1ea3m khi \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1eadp b\u1ea3ng k\u00ea thanh to\u00e1n t\u1ea1m \u1ee9ng th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh ch\u1ecb x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p in b\u00e1o c\u00e1o m\u1eabu s\u1ed1 20C nh\u01b0ng c\u1ed9t t\u1ea1m \u1ee9ng ph\u00e1t sinh trong k\u1ef3 (C\u1ed9t 1) kh\u00f4ng gi\u1ea3m d\u00f9 \u0111\u00e3 l\u1eadp b\u1ea3ng k\u00ea thanh to\u00e1n t\u1ea1m \u1ee9ng.<\/p>\n<p>V\u00ed d\u1ee5: Trong n\u0103m 2024, \u0111\u01a1n v\u1ecb r\u00fat t\u1ea1m \u1ee9ng 20.000.000\u0111 v\u00e0 thanh to\u00e1n t\u1ea1m \u1ee9ng h\u1ebft nh\u01b0ng in b\u00e1o c\u00e1o m\u1eabu s\u1ed1 20c c\u1ed9t s\u1ed1 t\u1ea1m \u1ee9ng ph\u00e1t sinh trong k\u1ef3 (C\u1ed9t 1) gi\u00e1 tr\u1ecb v\u1eabn l\u00e0 20.000.000\u0111.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-48745 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-25-39.png\" alt=\"\" width=\"1332\" height=\"707\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-25-39.png 1332w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-25-39-300x159.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-25-39-1024x544.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-25-39-768x408.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-25-39-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-25-39-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-25-39-100x53.png 100w\" sizes=\"auto, (max-width: 1332px) 100vw, 1332px\" \/><\/p>\n<h3><strong>2. C\u00e1ch x\u1eed l\u00fd<\/strong><\/h3>\n<h4>2.1. Nguy\u00ean nh\u00e2n<\/h4>\n<p>Do anh\/ch\u1ecb ch\u01b0a t\u00edch v\u00e0o n\u00fat <strong>Thanh to\u00e1n<\/strong> tr\u00ean b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n.<\/p>\n<h4><strong>2.2. Gi\u1ea3i ph\u00e1p<\/strong><\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o Menu <strong>Kho b\u1ea1c\/B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n, <\/strong>t\u00edch v\u00e0o b\u1ea3ng k\u00ea \u0111\u00e3 thanh to\u00e1n th\u1ef1c t\u1ebf v\u1edbi Kho b\u1ea1c<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-48753 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-32-06.png\" alt=\"\" width=\"1470\" height=\"625\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-32-06.png 1470w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-32-06-300x128.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-32-06-1024x435.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-32-06-768x327.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-32-06-50x21.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-32-06-60x26.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-32-06-100x43.png 100w\" sizes=\"auto, (max-width: 1470px) 100vw, 1470px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u00edch v\u00e0o tab <strong>Thanh to\u00e1n<\/strong>, t\u00edch ch\u1ecdn ch\u1ee9ng t\u1eeb c\u1ea7n thanh to\u00e1n. T\u00edch <strong>Thanh to\u00e1n<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-48755 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-37-57.png\" alt=\"\" width=\"1470\" height=\"583\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-37-57.png 1470w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-37-57-300x119.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-37-57-1024x406.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-37-57-768x305.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-37-57-50x20.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-37-57-60x24.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-01_17-37-57-100x40.png 100w\" sizes=\"auto, (max-width: 1470px) 100vw, 1470px\" \/><\/p>\n<p style=\"padding-left: 40px;\"><strong>B\u01b0\u1edbc 3:<\/strong> B\u1ea1n in b\u00e1o c\u00e1o m\u1eabu s\u1ed1 20c \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u.<\/p>\n<p><b>L\u01b0u \u00fd: <\/b><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ea5y b\u1ea3ng k\u00ea, anh\/ch\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n quy tr\u00ecnh thanh to\u00e1n t\u1ea1m \u1ee9ng <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/quy-trinh-rut-du-toan-tam-ung-da-cap-bang-tien-mat\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p xem \u0111\u1ed1i chi\u1ebfu theo k\u1ef3 kh\u00f4ng ph\u1ea3i l\u00e0 n\u0103m nh\u01b0 xem theo qu\u00fd, th\u00e1ng, 11 th\u00e1ng&#8230;, anh\/ch\u1ecb ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn tr\u00ean th\u1ea5y \u0111\u00e3 thanh to\u00e1n r\u1ed3i m\u00e0 c\u1ed9t t\u1ea1m \u1ee9ng v\u1eabn c\u00f2n th\u00ec ki\u1ec3m tra ng\u00e0y h\u1ea1ch to\u00e1n c\u1ee7a b\u1ea3ng k\u00ea \u0111\u00e3 c\u00f9ng k\u1ef3 v\u1edbi b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu \u0111ang xem ch\u01b0a.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">V\u00ed d\u1ee5 \u0111ang xem \u0111\u1ed1i chi\u1ebfu Qu\u00fd 3, nh\u01b0ng ng\u00e0y h\u1ea1ch to\u00e1n c\u1ee7a b\u1ea3ng k\u00ea thu\u1ed9c qu\u00fd 4 th\u00ec xem \u0111\u1ed1i chi\u1ebfu Qu\u00fd 3 s\u1ebd v\u1eabn c\u00f2n s\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng. Ho\u1eb7c b\u1ea3ng k\u00ea thu\u1ed9c th\u00e1ng ch\u1ec9nh l\u00fd nh\u01b0ng xem b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu ch\u01b0a t\u00edch Bao g\u1ed3m ch\u1ee9ng t\u1eeb ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n. N\u1ebfu mu\u1ed1n s\u1eeda ng\u00e0y b\u1ea3ng k\u00ea v\u1ec1 qu\u00fd 3, anh\/ch\u1ecb nh\u1ea5n <strong>H\u1ee7y thanh to\u00e1n\\<\/strong>Nh\u1ea5n<strong> S\u1eeda\\<\/strong> S\u1eeda l\u1ea1i \u0111\u1ebfn ng\u00e0y l\u00e0 ng\u00e0y thanh t\u00f3a \u0111\u00fang, r\u1ed3i c\u1ea5t l\u1ea1i v\u00e0 thanh to\u00e1n l\u1ea1i.<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb thanh to\u00e1n 1 ph\u1ea7n, 1 ph\u1ea7n n\u1ed9p tr\u1ea3 l\u1ea1i d\u1ef1 to\u00e1n, \u0111\u00e3 l\u00e0m n\u1ed9p tr\u1ea3 nh\u01b0ng t\u1ea1m \u1ee9ng v\u1eabn c\u00f2n th\u00ec ki\u1ec3m tra l\u1ea1i nghi\u1ec7p v\u1ee5 n\u1ed9p tr\u1ea3 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/nop-phuc-hoi-du-toan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> ch\u01b0a.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p r\u00fat t\u1ea1m \u1ee9ng trong k\u1ef3 v\u00e0 thanh to\u00e1n h\u1ebft t\u1ea1m \u1ee9ng ngay trong k\u1ef3 \u0111\u00f3 th\u00ec t\u1ea1m \u1ee9ng ph\u00e1t sinh trong k\u1ef3 (C\u1ed9t 1) s\u1ebd kh\u00f4ng hi\u1ec7n s\u1ed1 li\u1ec7u l\u00e0 <strong>\u0111\u00fang<\/strong>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh ch\u1ecb x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p in b\u00e1o c\u00e1o m\u1eabu s\u1ed1 20C nh\u01b0ng c\u1ed9t t\u1ea1m \u1ee9ng ph\u00e1t sinh trong k\u1ef3 (C\u1ed9t 1) kh\u00f4ng gi\u1ea3m d\u00f9 \u0111\u00e3 l\u1eadp b\u1ea3ng k\u00ea thanh to\u00e1n t\u1ea1m \u1ee9ng. V\u00ed d\u1ee5: Trong n\u0103m 2024, \u0111\u01a1n v\u1ecb r\u00fat t\u1ea1m&#8230;<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[134],"ht-kb-tag":[797,247,250],"class_list":["post-10765","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-mau-so-02-sdkp-dvdt-bang-doi-chieu-tinh-hinh-su-dung-kinh-phi-ngan-sach-tai-kho-bac-nha-nuoc","ht_kb_tag-mau-so-02a-sdkp-dvdt","ht_kb_tag-mau-so-20c","ht_kb_tag-tam-ung-phat-sinh-trong-ky-khong-het-hoac-khong-giam"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/10765","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=10765"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/10765\/revisions"}],"predecessor-version":[{"id":75837,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/10765\/revisions\/75837"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=10765"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=10765"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=10765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}