{"id":32296,"date":"2023-08-19T11:52:36","date_gmt":"2023-08-19T04:52:36","guid":{"rendered":"http:\/\/mimosahelp.misa.vn\/?post_type=ht_kb&p=32296"},"modified":"2025-12-16T12:04:42","modified_gmt":"2025-12-16T05:04:42","slug":"toi-thay-so-du-cuoi-ky-tk-3388-len-khong-dung-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/toi-thay-so-du-cuoi-ky-tk-3388-len-khong-dung-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i th\u1ea5y s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 3388 (ph\u1ea3i tr\u1ea3 kh\u00e1c) tr\u00ean S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh kh\u00f4ng \u0111\u00fang th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/strong><\/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 c\u00e1c tr\u01b0\u1eddng h\u1ee3p <\/span> khi s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a TK 3388 (Ph\u1ea3i tr\u1ea3 kh\u00e1c) tr\u00ean b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh hi\u1ec3n th\u1ecb kh\u00f4ng ch\u00ednh x\u00e1c, th\u01b0\u1eddng l\u00e0 do ch\u1ecdn sai \u0111\u1ed1i t\u01b0\u1ee3ng ghi nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0 thanh to\u00e1n,sai s\u00f3t trong h\u1ea1ch to\u00e1n.<\/p>\n
2. Nguy\u00ean t\u1eafc\u00a0<\/h3>\n
T\u00e0i\u00a0 kho\u1ea3n 3388 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf c\u00e1c kho\u1ea3n ph\u1ea3n tr\u1ea3 \u0111\u00e3 c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1 kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u00e0y .\u00a0<\/p>\n
T\u00e0i kho\u1ea3n n\u00e0y l\u00e0 t\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh n\u00ean s\u1ebd c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 2 b\u00ean N\u1ee3 v\u00e0 C\u00f3\u00a0<\/p>\n
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D\u01b0 N\u1ee3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 tr\u1ea3 nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3 ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc\u00a0<\/li>\n
D\u01b0 C\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 c\u00f2n ph\u1ea3i tr\u1ea3\u00a0<\/li>\n<\/ul>\n
3. C\u00e1ch x\u1eed l\u00fd<\/span><\/h3>\n
3.1. Nguy\u00ean nh\u00e2n\u00a0<\/strong><\/p>\n
S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 3388 b\u1ecb sai th\u01b0\u1eddng do nguy\u00ean nh\u00e2n khi ghi nh\u1eadn c\u00f4ng n\u1ee3 hay khi\u00a0 nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n theo h\u00ecnh th\u1ee9c thu th\u1ed9 , chi h\u1ed9 ( C\u00f3 TK3388 ) l\u00e0 m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng (A) .\u00a0<\/p>\n
Khi thanh to\u00e1n , khi chi h\u1ed9 th\u00ec l\u1ea1i chi cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c ( B, C, D….)\u00a0<\/p>\n
3.2. Gi\u1ea3i ph\u00e1p\u00a0<\/strong><\/p>\n
Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u n\u1ebfu c\u00f3 sai s\u00f3t anh\/ch\u1ecb th\u1ef1c hi\u1ec7n sao l\u01b0u l\u1ea1i d\u1eef li\u1ec7u t\u1ea1i \u0111\u00e2y\u00a0<\/a><\/p>\n
B\u01b0\u1edbc 1:<\/strong> Anh\/ch\u1ecb v\u00e0o B\u00e1o c\u00e1o\\S\u1ed5 k\u1ebf to\u00e1n\\S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/p>\n
– Ch\u1ecdn kho\u1ea3ng th\u1eddi gian c\u1ea7n ki\u1ec3m tra\u00a0<\/p>\n
– Ch\u1ecdn M\u1eabu s\u1ed1 d\u01b0 hai b\u00ean\u00a0<\/strong><\/p>\n
– Ch\u1ecdn Tham s\u1ed1 b\u00e1o c\u00e1o l\u00e0 T\u1ed5ng h\u1ee3p\u00a0<\/strong>cho Ngu\u1ed3n , Ch\u01b0\u01a1ng , Kho\u1ea3n\u00a0<\/p>\n
– Nh\u1ea5n Xem b\u00e1o c\u00e1o\u00a0<\/p>\n
$\"\"$ <\/p>\n
B\u00e1o c\u00e1o B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh hi\u1ec3n th\u1ecb nh\u01b0 sau :<\/p>\n
$\"\"$ <\/p>\n
\u0110\u1ec3 ki\u1ec3m tra chi ti\u1ebft c\u00f4ng n\u1ee3 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0 th\u00ec anh ch\u1ecb v\u00e0o B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o kh\u00e1c,k\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3<\/strong><\/p>\n
– Ch\u1ecdn kho\u1ea3ng th\u1eddi gian c\u1ea7n ki\u1ec3m tra\u00a0<\/p>\n
– Ch\u1ecdn T\u00e0i kho\u1ea3n 3388<\/p>\n
– C\u1ed9t d\u1ef1 \u00e1n, m\u00e3 th\u1ed1ng k\u00ea \u0111\u1ec3 l\u00e0 T\u1ed5ng h\u1ee3p\u00a0<\/p>\n
– T\u00edch ch\u1ecdn T\u1ea5t c\u1ea3\u00a0<\/p>\n
$\"\"$ <\/p>\n
Anh\/ch\u1ecb ki\u1ec3m tra s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng xem \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o sai\u00a0<\/p>\n
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B\u01b0\u1edbc 2 : Ki\u1ec3m tra s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m\u00a0<\/strong><\/p>\n
Anh\/ch\u1ecb ki\u1ec3m tra c\u1ed9t s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m xem s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 3388 S05 \u0111\u00e3 kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o n\u0103m tr\u01b0\u1edbc ch\u01b0a .\u00a0<\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc c\u0169ng sai do nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec anh\/ch\u1ecb gi\u1eef nguy\u00ean s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m \u0111\u1ec3 kh\u1edbp s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o n\u0103m tr\u01b0\u1edbc v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau :<\/li>\n<\/ul>\n
V\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u00f4ng n\u1ee3 \u0111\u1ea7u k\u1ef3<\/p>\n
VD nh\u01b0 tr\u01b0\u1eddng h\u1ee3p tr\u00ean h\u00ecnh \u1ea3nh, th\u1ef1c t\u1ebf c\u00f4ng n\u1ee3 l\u00e0 5.000.000 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng H\u1ed9 kinh doanh, nh\u01b0ng do n\u0103m tr\u01b0\u1edbc c\u00f3 ch\u1ee9ng t\u1eeb 5.000.000 ch\u1ecdn nh\u1ea7m sang \u0111\u1ed1i t\u01b0\u1ee3ng B\u00f9i Th\u1ecb Chinh n\u00ean s\u1ed1 d\u01b0 l\u00ean nh\u01b0 h\u00ecnh. Tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u00ed d\u1ee5 tr\u00ean h\u00ecnh s\u1ebd h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 \u0111\u1ea7u k\u1ef3 nh\u01b0 sau:<\/em><\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u00fang anh\/ch\u1ecb th\u1ef1c hi\u1ec7n x\u00f3a s\u1ed1 d\u01b0 t\u1ea1i \u0111\u00e2y<\/a> n\u1ebfu kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 ho\u1eb7c\u00a0 s\u1eeda l\u1ea1i s\u1ed1 d\u01b0 n\u1ebfu b\u1ecb sai theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y\u00a0<\/a><\/li>\n<\/ul>\n
Sau khi s\u1eeda s\u1ed1 d\u01b0 , anh\/ch\u1ecb th\u1ef1c hi\u1ec7n in l\u1ea1i b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh n\u1ebfu s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u1eabn ch\u01b0a \u0111\u00fang anh\/ch\u1ecb ki\u1ec3m tra ti\u1ebfp b\u01b0\u1edbc 3\u00a0<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3 : Ki\u1ec3m tra ph\u00e1t sinh<\/strong><\/p>\n
1.Anh \/ch\u1ecb v\u00e0o B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o kh\u00e1c,k\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3<\/strong><\/p>\n
Ki\u1ec3m tra l\u1ea1i xem hi\u1ec7n t\u1ea1i c\u00f4ng n\u1ee3 cu\u1ed1i k\u1ef3 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o sai\u00a0<\/p>\n
2. V\u00e0o B\u00e1o c\u00e1o\\Mua h\u00e0ng\\S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/p>\n
– Ch\u1ecdn kho\u1ea3ng th\u1eddi gian c\u1ea7n ki\u1ec3m tra\u00a0<\/p>\n
– Ch\u1ecdn Ngu\u1ed3n , Kho\u1ea3n , CTMT, D\u1ef1 \u00e1n, M\u00e3 th\u1ed1ng k\u00ea l\u00e0 T\u1ed5ng h\u1ee3p<\/strong><\/p>\n
– Ch\u1ecdn TK 3388<\/strong><\/p>\n
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$\"\"$ <\/p>\n
Anh\/ch\u1ecb ki\u1ec3m tra l\u1ea1i xem ch\u1ee9ng t\u1eeb n\u00e0o b\u1ecb sai , t\u00edch v\u00e0o ch\u1ee9ng t\u1eeb qua tab th\u1ed1ng k\u00ea v\u00e0 ch\u1ecdn l\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00fang .\u00a0<\/p>\n
Sau khi ch\u00ednh s\u1eeda ch\u1ee9ng t\u1eeb xong . Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n in l\u1ea1i B\u00e1o c\u00e1o \u0111\u1ec3 ki\u1ec3m tra\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 c\u00e1c tr\u01b0\u1eddng h\u1ee3p khi s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a TK 3388 (Ph\u1ea3i tr\u1ea3 kh\u00e1c) tr\u00ean b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh hi\u1ec3n th\u1ecb kh\u00f4ng ch\u00ednh x\u00e1c, th\u01b0\u1eddng l\u00e0 do ch\u1ecdn sai \u0111\u1ed1i t\u01b0\u1ee3ng…<\/p>\n","protected":false},"author":14,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-32296","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/32296","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\/14"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=32296"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/32296\/revisions"}],"predecessor-version":[{"id":67767,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/32296\/revisions\/67767"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=32296"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=32296"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=32296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}