{"id":1976,"date":"2020-08-01T04:52:03","date_gmt":"2020-08-01T04:52:03","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=1976"},"modified":"2025-12-25T14:55:10","modified_gmt":"2025-12-25T07:55:10","slug":"kiem-tra-bang-can-doi-phat-sinh-tai-khoan","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/kiem-tra-bang-can-doi-phat-sinh-tai-khoan\/","title":{"rendered":"9. Ki\u1ec3m tra b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh t\u00e0i kho\u1ea3n"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n

B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 ph\u00e1t hi\u1ec7n c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 ch\u01b0a ph\u00f9 h\u1ee3p so v\u1edbi ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh, gi\u00fap nh\u1eadn di\u1ec7n k\u1ecbp th\u1eddi sai l\u1ec7ch v\u1ec1 t\u1ed5ng t\u00e0i s\u1ea3n \u2013 ngu\u1ed3n v\u1ed1n, t\u00ednh ch\u1ea5t t\u00e0i kho\u1ea3n v\u00e0 s\u1ed1 d\u01b0 doanh thu \u2013 chi ph\u00ed \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u cho \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

2. C\u00e1c m\u1ee5c ki\u1ec3m tra<\/h3>\n

B\u01b0\u1edbc 1:<\/strong> V\u00e0o m\u1ee5c H\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>Nh\u1ea5n v\u00e0o chi ti\u1ebft c\u00e1c m\u1ee5c d\u01b0\u1edbi \u0111\u00e2y n\u1ebfu c\u00f3 c\u1ea3nh b\u00e1o \u0111\u1ecf\u00a0<\/p>\n

9.1. Ki\u00ea\u0309m tra t\u00f4\u0309ng ta\u0300i sa\u0309n va\u0300 t\u00f4\u0309ng ngu\u00f4\u0300n v\u00f4\u0301n \u0111\u00e2\u0300u n\u0103m<\/a><\/p>\n

9.2. Ki\u00ea\u0309m tra ti\u0301nh ch\u00e2\u0301t cu\u0309a ta\u0300i khoa\u0309n so v\u01a1\u0301i ch\u00ea\u0301 \u0111\u00f4\u0323 hi\u00ea\u0323n ha\u0300nh<\/a><\/p>\n

9.3. Ki\u00ea\u0309m tra s\u00f4\u0301 d\u01b0 ta\u0300i khoa\u0309n doanh thu chi phi\u0301<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 ph\u00e1t hi\u1ec7n c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 ch\u01b0a ph\u00f9 h\u1ee3p so v\u1edbi ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh, gi\u00fap nh\u1eadn di\u1ec7n k\u1ecbp th\u1eddi sai l\u1ec7ch v\u1ec1 t\u1ed5ng t\u00e0i s\u1ea3n \u2013 ngu\u1ed3n v\u1ed1n, t\u00ednh ch\u1ea5t t\u00e0i kho\u1ea3n v\u00e0 s\u1ed1 d\u01b0 doanh thu…<\/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-1976","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\/1976","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=1976"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1976\/revisions"}],"predecessor-version":[{"id":69647,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1976\/revisions\/69647"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1976"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1976"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}