{"id":1808,"date":"2020-08-01T03:11:54","date_gmt":"2020-08-01T03:11:54","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=1808"},"modified":"2025-12-25T15:08:08","modified_gmt":"2025-12-25T08:08:08","slug":"kiem-tra-tien-mat-tien-gui","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/kiem-tra-tien-mat-tien-gui\/","title":{"rendered":"2. Ki\u1ec3m tra ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra sai l\u1ec7ch s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\/kho b\u1ea1c cu\u1ed1i k\u1ef3<\/strong>, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n khi s\u1ed1 d\u01b0 b\u1ecb \u00e2m ho\u1eb7c kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf, v\u00e0 c\u00e1ch x\u1eed l\u00fd b\u1eb1ng vi\u1ec7c r\u00e0 so\u00e1t s\u1ed5 qu\u1ef9, s\u1ed5 ti\u1ec1n g\u1eedi v\u00e0 ch\u1ee9ng t\u1eeb thu\u2013chi \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh cho ch\u00ednh x\u00e1c.<\/p>\n

2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/strong><\/h3>\n
2.1. Ki\u1ec3m tra ti\u1ec1n m\u1eb7t<\/h4>\n
Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p s\u00f4\u0301 d\u01b0 cu\u00f4\u0301i ky\u0300 tr\u00ean S\u00f4\u0309 quy\u0303 ti\u00ea\u0300n m\u0103\u0323t bi\u0323 \u00e2m, ch\u01b0\u01a1ng tri\u0300nh se\u0303 hi\u00ea\u0309n thi\u0323 ba\u0301o ca\u0301o chi ti\u00ea\u0301t th\u00ea\u0309 hi\u00ea\u0323n th\u00f4ng tin: Ta\u0300i khoa\u0309n, Loa\u0323i ti\u00ea\u0300n <\/strong>va\u0300 S\u00f4\u0301 ti\u00ea\u0300n<\/strong> bi\u0323 \u00e2m va\u0300o cu\u00f4\u0301i ky\u0300.<\/p>\n
Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y k\u00ea\u0301 toa\u0301n c\u00e2\u0300n ki\u00ea\u0309m tra va\u0300 chi\u0309nh s\u01b0\u0309a la\u0323i cho \u0111u\u0301ng th\u01b0\u0323c t\u00ea\u0301 b\u0103\u0300ng ca\u0301ch:<\/p>\n
B\u01b0\u1edbc 1:\u00a0<\/strong>V\u00e0o m\u1ee5c\u00a0H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m. Chi ti\u1ebft\u00a0t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn m\u1ee5c 2. Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi > 2.1 Ti\u1ec1n m\u1eb7t.<\/strong><\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u00e2\u0301n v\u00e0o S\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n<\/strong> => ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd chuy\u1ec3n sang m\u00e0n h\u00ecnh S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/strong> \u0111\u1ec3 ki\u00ea\u0309m tra ba\u0301o ca\u0301o \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh nguy\u00ean nh\u00e2n va\u0300 ca\u0301ch x\u01b0\u0309 ly\u0301.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 4:<\/strong> Co\u0301 th\u00ea\u0309 ki\u00ea\u0309m tra nhanh theo ca\u0301c b\u01b0\u01a1\u0301c sau:<\/p>\n
\n
Ki\u00ea\u0309m tra s\u00f4\u0301 t\u00f4\u0300n \u0111\u00e2\u0300u ky\u0300 xem \u0111a\u0303 chi\u0301nh xa\u0301c ch\u01b0a.<\/li>\n
Ki\u00ea\u0309m tra c\u00f4\u0323t T\u1ed3n<\/strong> \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o b\u0103\u0301t \u0111\u00e2\u0300u bi\u0323 \u00e2m.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ki\u00ea\u0309m tra ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300 thu, chi tr\u01b0\u01a1\u0301c th\u01a1\u0300i \u0111i\u00ea\u0309m na\u0300y \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh nguy\u00ean nh\u00e2n g\u00e2y ra sai l\u00ea\u0323ch. Co\u0301 th\u00ea\u0309 xa\u0309y ra ca\u0301c tr\u01b0\u01a1\u0300ng h\u01a1\u0323p sau:\u00a0<\/li>\n<\/ul>\n
\n
\n
\n
Chi qua\u0301 s\u00f4\u0301 th\u01b0\u0323c t\u00ea\u0301; Thu nho\u0309 h\u01a1n s\u00f4\u0301 th\u01b0\u0323c t\u00ea\u0301; Nh\u00e2\u0323p sai ty\u0309 gia\u0301 trong tr\u01b0\u01a1\u0300ng h\u01a1\u0323p thu\/chi b\u0103\u0300ng ngoa\u0323i t\u00ea\u0323 => Chi\u0309nh la\u0323i s\u00f4\u0301 ti\u00ea\u0300n thu, chi\/ty\u0309 gia\u0301 tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300 cho \u0111u\u0301ng th\u01b0\u0323c t\u00ea\u0301.<\/li>\n
Bo\u0309 so\u0301t ch\u01b0\u0301ng t\u01b0\u0300 thu ti\u00ea\u0300n => L\u00e2\u0323p b\u00f4\u0309 sung ch\u01b0\u0301ng t\u01b0\u0300 thu ti\u00ea\u0300n.<\/li>\n
Nh\u00e2\u0323p tru\u0300ng ch\u01b0\u0301ng t\u01b0\u0300 chi ti\u00ea\u0300n => Xoa\u0301 bo\u0309 ch\u01b0\u0301ng t\u01b0\u0300 chi ti\u00ea\u0300n bi\u0323 tru\u0300ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
Anh\/ch\u1ecb c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam TK 111 b\u1ecb sai theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
Anh\/ch\u1ecb c\u00f3 th\u1ec3 th\u00eam nhanh phi\u1ebfu thu v\u00e0 s\u1eeda nhanh s\u1ed1 d\u01b0 \u0111\u1ea7u c\u1ee7a t\u00e0i kho\u1ea3n ngay tr\u00ean m\u00e0n h\u00ecnh c\u1ee7a Ki\u1ec3m tra ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch.<\/p>\n
2. 2. Ki\u1ec3m tra ti\u1ec1n g\u1eedi<\/h4>\n
Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p s\u00f4\u0301 d\u01b0 cu\u00f4\u0301i ky\u0300 tr\u00ean S\u00f4\u0309 ti\u00ea\u0300n g\u01b0\u0309i Ng\u00e2n ha\u0300ng, Kho ba\u0323c<\/strong> bi\u0323 \u00e2m, ch\u01b0\u01a1ng tri\u0300nh se\u0303 hi\u00ea\u0309n thi\u0323 ba\u0301o ca\u0301o chi ti\u00ea\u0301t th\u00ea\u0309 hi\u00ea\u0323n th\u00f4ng tin: Ta\u0300i khoa\u0309n ha\u0323ch toa\u0301n, Ta\u0300i khoa\u0309n ng\u00e2n ha\u0300ng, Loa\u0323i ti\u00ea\u0300n<\/strong> va\u0300 S\u00f4\u0301 ti\u00ea\u0300n<\/strong> bi\u0323 \u00e2m va\u0300o cu\u00f4\u0301i ky\u0300.<\/p>\n
Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y k\u00ea\u0301 toa\u0301n c\u00e2\u0300n ki\u00ea\u0309m tra va\u0300 chi\u0309nh s\u01b0\u0309a la\u0323i cho \u0111u\u0301ng th\u01b0\u0323c t\u00ea\u0301 b\u0103\u0300ng ca\u0301ch:<\/p>\n
B\u01b0\u1edbc 1:\u00a0<\/strong>V\u00e0o m\u1ee5c\u00a0H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m. Chi ti\u1ebft\u00a0t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn m\u1ee5c\u00a02. Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ><\/strong> 2.2 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/strong><\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u00e2\u0301n v\u00e0o S\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n<\/strong> => ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd chuy\u1ec3n sang m\u00e0n h\u00ecnh S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/strong> \u0111\u1ec3 ki\u00ea\u0309m tra ba\u0301o ca\u0301o \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh nguy\u00ean nh\u00e2n va\u0300 ca\u0301ch x\u01b0\u0309 ly\u0301.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 4:<\/strong> Co\u0301 th\u00ea\u0309 ki\u00ea\u0309m tra nhanh theo ca\u0301c b\u01b0\u01a1\u0301c sau:<\/p>\n
\n
Ki\u00ea\u0309m tra c\u00f4\u0323t Co\u0300n la\u0323i<\/strong> \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o b\u0103\u0301t \u0111\u00e2\u0300u bi\u0323 \u00e2m.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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So sa\u0301nh s\u00f4\u0301 co\u0300n la\u0323i \u0111\u00e2\u0300u ky\u0300 va\u0300 ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300 thu, chi ti\u00ea\u0300n g\u01b0\u0309i tr\u01b0\u01a1\u0301c th\u01a1\u0300i \u0111i\u00ea\u0309m na\u0300y v\u01a1\u0301i S\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng\\Sao k\u00ea ng\u00e2n h\u00e0ng<\/strong> (\u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng) ho\u1eb7c v\u1edbi B\u1ea3n x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i KBNN<\/strong> (\u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi m\u1edf t\u1ea1i Kho b\u1ea1c).<\/li>\n<\/ul>\n
Tham kh\u1ea3o th\u00eam TK 1121 b\u1ecb sai theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y\u00a0<\/a><\/p>\n
Anh\/ch\u1ecb c\u00f3 th\u1ec3 th\u00eam nhanh ch\u1ee9ng t\u1eeb Thu ti\u1ec1n g\u1eedi v\u00e0 s\u1eeda nhanh s\u1ed1 d\u01b0 \u0111\u1ea7u c\u1ee7a t\u00e0i kho\u1ea3n ngay tr\u00ean m\u00e0n h\u00ecnh c\u1ee7a Ki\u1ec3m tra ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch.<\/p>\n
L\u01b0u \u00fd : N\u1ebfu c\u00f3 ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u anh\/ch\u1ecb c\u00f3 th\u1ec3 t\u00edch n\u00fat \u27f3 L\u1ea5y l\u1ea1i s\u1ed1 li\u1ec7u \u0111\u1ec3 c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 li\u1ec7u m\u1edbi nh\u1ea5t sau khi s\u1eeda .<\/span><\/p>\n
C\u00f3 th\u1ec3 in ho\u1eb7c xu\u1ea5t excell\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra sai l\u1ec7ch s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\/kho b\u1ea1c cu\u1ed1i k\u1ef3, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n khi s\u1ed1 d\u01b0 b\u1ecb \u00e2m ho\u1eb7c kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf, v\u00e0 c\u00e1ch x\u1eed l\u00fd b\u1eb1ng vi\u1ec7c r\u00e0 so\u00e1t s\u1ed5 qu\u1ef9, s\u1ed5 ti\u1ec1n…<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[143],"ht-kb-tag":[],"class_list":["post-1808","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-buoc-2-kiem-tra-chung-tu-so-sach"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1808","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=1808"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1808\/revisions"}],"predecessor-version":[{"id":69379,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1808\/revisions\/69379"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1808"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1808"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}