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Nguy\u00ean nh\u00e2n 1: Do c\u00f3 ph\u00e1t sinh gi\u1ea3m doanh thu tr\u00ean TK 531<\/h4>\n
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N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n b\u00ean N\u1ee3 TK 531:<\/p>\n
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Thu\u1ebf GTGT: N\u1ee3 TK 531\/C\u00f3 TK 33311<\/li>\n
Gi\u1ea3m doanh thu: N\u1ee3 TK 531\/c\u00f3 TK 111, 112<\/li>\n<\/ul>\n
Gi\u1ea3i ph\u00e1p<\/strong><\/span><\/p>\n
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N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh h\u1ea1ch to\u00e1n thu\u1ebf GTGT, ho\u1eb7c gi\u1ea3m thu do thu th\u1eeba, tr\u1ea3 l\u1ea1i => 2 b\u00e1o c\u00e1o l\u1ec7ch l\u00e0 \u0111\u00fang<\/strong><\/li>\n
Th\u1ef1c hi\u1ec7n ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n
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Nguy\u00ean nh\u00e2n 2: Do c\u00f3 ph\u00e1t sinh C\u00f3 TK 515, 711 \u1edf ngu\u1ed3n kh\u00e1c<\/h4>\n
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Ch\u1ec9 ti\u00eau \u201cS\u1ed1 thu \u0111\u01b0\u1ee3c trong n\u0103m\u201d<\/strong> (M\u00e3 s\u1ed1 204) tr\u00ean b\u00e1o c\u00e1o B01\/BCQT bao g\u1ed3m t\u1ed5ng doanh thu tr\u1eeb \u0111i<\/strong> c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u1ee7a c\u00e1c TK531, TK 515 v\u00e0 TK 71<\/strong>1 n\u00ean s\u1ed1 thu \u0111\u01b0\u1ee3c trong n\u0103m s\u1ebd bao g\u1ed3m th\u00eam s\u1ed1 ti\u1ec1n \u1edf 2 t\u00e0i kho\u1ea3n n\u00e0y.<\/p>\n
C\u00e1ch ki\u1ec3m tra:<\/strong><\/span><\/p>\n
B\u01b0\u1edbc 1:<\/strong> Nh\u1ea5n T\u00ecm ch\u1ee9ng t\u1eeb<\/strong>, t\u00edch ch\u1ecdn\u00a0Ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5, <\/strong>ch\u1ecdn\u00a0th\u1eddi gian\u00a0<\/strong>t\u00ecm ki\u1ebfm (l\u00e0 kho\u1ea3ng th\u1eddi gian xem b\u00e1o c\u00e1o b\u1ecb sai),\u00a0v\u00e0 nh\u1ea5n\u00a0T\u00ecm ki\u1ebfm<\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> T\u1ea1i b\u1ea3ng T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb<\/b><\/p>\n
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L\u1ecdc t\u1ea1i c\u1ed9t TK C\u00f3<\/strong> l\u00e0 t\u00e0i kho\u1ea3n 515 ho\u1eb7c 711.<\/li>\n
T\u1ea1i c\u1ed9t Ngu\u1ed3n<\/b>, l\u1ecdc ki\u1ec3m tra xem c\u00f3 ph\u00e1t sinh thu\u1ed9c Ngu\u1ed3n kh\u00e1c hay kh\u00f4ng.\u00a0<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
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Nguy\u00ean nh\u00e2n 3: Do ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n Ph\u00e1t sinh C\u00f3 TK 531 b\u1ecb ch\u1ecdn nh\u1ea7m Ngu\u1ed3n<\/h4>\n
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C\u00e1ch ki\u1ec3m tra:<\/strong><\/span><\/p>\n
B\u01b0\u1edbc 1:<\/strong> Nh\u1ea5n T\u00ecm ch\u1ee9ng t\u1eeb<\/strong>, t\u00edch ch\u1ecdn\u00a0Ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5, <\/strong>ch\u1ecdn\u00a0th\u1eddi gian\u00a0<\/strong>t\u00ecm ki\u1ebfm (l\u00e0 kho\u1ea3ng th\u1eddi gian xem b\u00e1o c\u00e1o b\u1ecb sai),\u00a0v\u00e0 nh\u1ea5n\u00a0T\u00ecm ki\u1ebfm<\/strong><\/p>\n
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B\u01b0\u1edbc 2:<\/strong> T\u1ea1i b\u1ea3ng T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb<\/b><\/p>\n
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L\u1ecdc t\u1ea1i c\u1ed9t TK C\u00f3<\/strong> l\u00e0 t\u00e0i kho\u1ea3n 531.<\/li>\n
T\u1ea1i c\u1ed9t Ngu\u1ed3n<\/b>, l\u1ecdc ki\u1ec3m tra xem c\u00f3 ph\u00e1t sinh kh\u00f4ng ph\u1ea3i Ngu\u1ed3n kh\u00e1c hay kh\u00f4ng ho\u1eb7c l\u1ecdc c\u1ed9t Ngu\u1ed3n b\u1ecb Tr\u1ed1ng.<\/li>\n<\/ul>\n
V\u00ed d\u1ee5: TK 531 \u0111ang c\u00f3 ph\u00e1t sinh ch\u1ecdn sai ngu\u1ed3n l\u00e0 Ngu\u1ed3n ng\u00e2n s\u00e1ch T\u1ec9nh t\u1ef1 ch\u1ee7.<\/i><\/p>\n
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B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn t\u1edbi t\u1eebng d\u00f2ng ch\u1ee9ng t\u1eeb b\u1ecb sai Ngu\u1ed3n nh\u1ea5n Xem ch\u1ee9ng t\u1eeb<\/b> \u0111\u1ec3 m\u1edf \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb l\u00ean, sau \u0111\u00f3 nh\u1ea5n B<\/strong>\u1ecf ghi<\/b> v\u00e0 S\u1eeda<\/b> l\u1ea1i cho \u0111\u00fang Ngu\u1ed3n<\/p>\n
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong> v\u00e0 ki\u1ec3m tra l\u1ea1i b\u00e1o c\u00e1o<\/p>\n<\/div><\/div>\n
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Nguy\u00ean nh\u00e2n 4: Do \u0111\u01a1n v\u1ecb th\u00eam ngu\u1ed3n thu con \u0111ang thu\u1ed9c Ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c th\u00eam ngu\u1ed3n thu ngang c\u1ea5p v\u1edbi Ngu\u1ed3n kh\u00e1c<\/h4>\n
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Gi\u1ea3i ph\u00e1p: <\/b><\/span>B\u1ea1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn \u1edf m\u1ee5c Nguy\u00ean nh\u00e2n 2 t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd khi s\u1ed1 ph\u00e1t sinh C\u00f3 TK 531 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H) l\u1ec7ch v\u1edbi S\u1ed1 thu trong n\u0103m (M\u00e3 s\u1ed1 204) tr\u00ean B01\/BCQT theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC trong…<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[150],"ht-kb-tag":[],"class_list":["post-1676","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-s05-h-bang-can-doi-phat-sinh-b01-bcqt-bao-cao-quyet-toan-kinh-phi-hoat-dong-b02-bctc-bao-cao-ket-qua-hoat-dong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1676","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=1676"}],"version-history":[{"count":11,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1676\/revisions"}],"predecessor-version":[{"id":76755,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1676\/revisions\/76755"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1676"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1676"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

3. C\u00e1ch ki\u1ec3m tra\u00a0<\/h3>\nNh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n\n<\/span><\/p>\nNguy\u00ean nh\u00e2n 1: Do c\u00f3 ph\u00e1t sinh gi\u1ea3m doanh thu tr\u00ean TK 531<\/h4>\n<\/div>

Nguy\u00ean nh\u00e2n 1: Do c\u00f3 ph\u00e1t sinh gi\u1ea3m doanh thu tr\u00ean TK 531<\/h4>\n<\/div>

Nguy\u00ean nh\u00e2n 2: Do c\u00f3 ph\u00e1t sinh C\u00f3 TK 515, 711 \u1edf ngu\u1ed3n kh\u00e1c<\/h4>\n<\/div>