{"id":1919,"date":"2020-08-01T04:21:44","date_gmt":"2020-08-01T04:21:44","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=1919"},"modified":"2025-12-25T10:55:11","modified_gmt":"2025-12-25T03:55:11","slug":"kiem-tra-hach-toan-chinh-va-hach-toan-ngoai-bang","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/kiem-tra-hach-toan-chinh-va-hach-toan-ngoai-bang\/","title":{"rendered":"6. Ki\u1ec3m tra h\u1ea1ch to\u00e1n ch\u00ednh v\u00e0 h\u1ea1ch to\u00e1n ngo\u1ea1i b\u1ea3ng"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb ki\u1ec3m tra, ph\u00e1t hi\u1ec7n c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa b\u00fat to\u00e1n h\u1ea1ch to\u00e1n ch\u00ednh v\u00e0 h\u1ea1ch to\u00e1n ngo\u1ea1i b\u1ea3ng v\u00e0 c\u00e1ch x\u1eed l\u00fd c\u00e1c ch\u00eanh l\u1ec7ch.<\/p>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o m\u1ee5c <strong>H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m. Chi ti\u1ebft<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/huong-dan-tong-quan-cac-nghiep-vu-can-kiem-tra\/\" target=\"_blank\" rel=\"noopener\">\u00a0<strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u01b0\u01a1ng tri\u0300nh hi\u00ea\u0309n thi\u0323 ba\u0301o ca\u0301o v\u01a1\u0301i ca\u0301c n\u00f4\u0323i dung sau:<\/p>\n<p><a href=\"\/ke-toan\/knowledge-base\/6-1-chung-tu-chenh-lech-hach-toan-tai-chinh-va-ngoai-bang\/\" target=\"_blank\" rel=\"noopener noreferrer\">6.1. Danh s\u00e1ch ch\u1ee9ng t\u1eeb c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa h\u1ea1ch to\u00e1n t\u00e0i ch\u00ednh v\u00e0 h\u1ea1ch to\u00e1n ngo\u1ea1i b\u1ea3ng<\/a><\/p>\n<p><a href=\"\/ke-toan\/knowledge-base\/6-2-danh-sach-chung-tu-chua-co-hach-toan-ngoai-bang\/\" target=\"_blank\" rel=\"noopener noreferrer\">6.2. Danh s\u00e1ch c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a c\u00f3 h\u1ea1ch to\u00e1n ngo\u1ea1i b\u1ea3ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb ki\u1ec3m tra, ph\u00e1t hi\u1ec7n c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa b\u00fat to\u00e1n h\u1ea1ch to\u00e1n ch\u00ednh v\u00e0 h\u1ea1ch to\u00e1n ngo\u1ea1i b\u1ea3ng v\u00e0 c\u00e1ch x\u1eed l\u00fd c\u00e1c ch\u00eanh l\u1ec7ch. 2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n B\u01b0\u1edbc 1: V\u00e0o m\u1ee5c H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n\u00a0tr\u00ean ph\u1ea7n&#8230;<\/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-1919","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\/1919","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=1919"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1919\/revisions"}],"predecessor-version":[{"id":69599,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1919\/revisions\/69599"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1919"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1919"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}