{"id":1546,"date":"2020-07-31T08:56:57","date_gmt":"2020-07-31T08:56:57","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=1546"},"modified":"2025-12-25T08:12:21","modified_gmt":"2025-12-25T01:12:21","slug":"mot-so-nguyen-nhan-khac-lam-bao-cao-s05-sai-lech","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/mot-so-nguyen-nhan-khac-lam-bao-cao-s05-sai-lech\/","title":{"rendered":"Khi xem ba\u0301o ca\u0301o b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H), c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9 v\u1eabn c\u00f2n s\u1ed1 d\u01b0 th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 5 \u0111\u1ebfn 9 (TK 511 \u0111\u1ebfn TK 911 nh\u01b0: 511, 531, 611, 642, 711, 811, 821, 911\u2026) c\u00f2n s\u1ed1 d\u01b0 \u1edf \u0111\u1ea7u k\u1ef3 ho\u1eb7c cu\u1ed1i k\u1ef3 tr\u00ean b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/strong>. Theo quy \u0111\u1ecbnh, c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9 sau khi k\u1ebft chuy\u1ec3n ph\u1ea3i c\u00f3 s\u1ed1 d\u01b0 b\u1eb1ng 0, v\u00ec v\u1eady c\u1ea7n ki\u1ec3m tra v\u00e0 kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n
M\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n th\u01b0\u1eddng g\u1eb7p sau:<\/p>\n
\n
\u0110\u1ea7u k\u1ef3 c\u00f3 s\u1ed1 d\u01b0 kh\u00e1c 0 c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 5 \u0111\u1ebfn 9 (TK 511, 531, 611, 642, 711, 811, 821, 911\u2026)<\/li>\n
Ch\u01b0a x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/li>\n
Ch\u01b0a x\u00e1c \u0111\u1ecbnh l\u1ea1i k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 doanh thu, chi ph\u00ed<\/li>\n
C\u00f3 nhi\u1ec1u ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng\u00a0<\/li>\n
T\u00e1ch ti\u1ebft kho\u1ea3n t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a thi\u1ebft l\u1eadp t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n<\/li>\n<\/ul>\n
2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
2.1. Nguy\u00ean nh\u00e2n 1: S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 5\u20139 (TK511, 531, 611, 642, 711, 811, 821, 911\u2026) c\u00f2n kh\u00e1c 0<\/h4>\n
Khi ch\u01b0a ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o n\u0103m tr\u01b0\u1edbc, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n t\u00e1ch n\u0103m t\u00e0i ch\u00ednh \u0111\u1ec3 l\u00e0m vi\u1ec7c n\u00ean th\u01b0\u1eddng c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9 s\u1ebd kh\u00e1c 0, c\u00f2n d\u01b0\u00a0<\/p>\n
Gi\u1ea3i ph\u00e1p 1: Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n v\u00e0o S\u1ed1 d\u01b0 ban \u0111\u1ea7u \u0111\u1ec3 x\u00f3a s\u1ed1 d\u01b0 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y\u00a0<\/a><\/p>\n
2.2. Nguy\u00ean nh\u00e2n 2:<\/strong> Do ch\u01b0a x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/h4>\n\u00a0Gi\u1ea3i ph\u00e1p 2: V\u00e0o ph\u00e2n h\u1ec7\u00a0T\u1ed5ng h\u1ee3p\\ Quy tr\u00ecnh\\ X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng <\/strong>ch\u1ecdn X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng,<\/strong> tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y<\/a><\/span><\/p>\n
2.3. Nguy\u00ean nh\u00e2n 3: <\/strong>Ch\u01b0a x\u00e1c \u0111\u1ecbnh l\u1ea1i k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 doanh thu, chi ph\u00ed<\/h4>\n
Anh\/ch\u1ecb \u0111\u00e3 k\u1ebft chuy\u1ec3n nh\u01b0ng sau \u0111\u00f3 s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb g\u1ed1c ho\u1eb7c b\u1ed5 sung th\u00eam ch\u1ee9ng t\u1eeb, nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u1ea1i b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n
\u00a0\u00a0\u00a0 Gi\u1ea3i ph\u00e1p 3: X\u00f3a b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n c\u0169 \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u1ea1i<\/p>\n
\u00a0\u00a0\u00a0\u00a0 – X\u00f3a ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n c\u0169:<\/p>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + V\u00e0o t\u1ed5ng h\u1ee3p\\tab x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/p>\n
+ T\u00edch v\u00e0o m\u0169i t\u00ean c\u1ea1nh Xem\/S\u1eeda c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n sai ch\u1ecdn B\u1ecf ghi sau \u0111\u00f3 t\u00edch l\u1ea1i v\u00e0o m\u0169i t\u00ean ch\u1ecdn X\u00f3a.<\/p>\n
$\"\"$ <\/p>\n
\u00a0 – Sau khi x\u00f3a , nh\u1ea5n Th\u00eam \u0111\u1ec3 t\u1ea1o l\u1ea1i ch\u1ee9ng t\u1eeb X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n
2.4. Nguy\u00ean nh\u00e2n 4:<\/strong> Do c\u00f3 nhi\u1ec1u ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/h4>\n
C\u00f3 th\u1ec3 trong d\u1eef li\u1ec7u \u0111\u00e3 c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n nh\u01b0ng kh\u00f4ng ghi s\u1ed5, tuy nhi\u00ean sau khi l\u1eadp ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng m\u1edbi th\u00ec l\u1ea1i ghi s\u1ed5 l\u1ea1i c\u1ea3 ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n c\u0169.<\/p>\n
Gi\u1ea3i ph\u00e1p 3: Xo\u00e1 h\u1ebft ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111i r\u1ed3i th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u1ea1i (t\u01b0\u01a1ng t\u1ef1 theo m\u1ee5c 2.3)<\/p>\n
2.5. Nguy\u00ean nh\u00e2n 5: <\/strong>Do t\u00e1ch ti\u1ebft kho\u1ea3n nh\u01b0ng ch\u01b0a thi\u1ebft l\u1eadp t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n .<\/h4>\n\u00a0 Gi\u1ea3i ph\u00e1p 5 : Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n th\u00eam t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n t\u1ea1i \u0111\u00e2y<\/a>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i 5 \u0111\u1ebfn 9 (TK 511 \u0111\u1ebfn TK 911 nh\u01b0: 511, 531, 611, 642, 711, 811, 821, 911\u2026) c\u00f2n s\u1ed1 d\u01b0 \u1edf \u0111\u1ea7u k\u1ef3 ho\u1eb7c cu\u1ed1i k\u1ef3 tr\u00ean b\u00e1o c\u00e1o S05-H: B\u1ea3ng…<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[135],"ht-kb-tag":[],"class_list":["post-1546","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-s05-h-bang-can-doi-phat-sinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1546","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\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=1546"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1546\/revisions"}],"predecessor-version":[{"id":69477,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1546\/revisions\/69477"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1546"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1546"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}