{"id":39157,"date":"2024-12-16T10:24:30","date_gmt":"2024-12-16T03:24:30","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=39157"},"modified":"2026-10-29T09:56:28","modified_gmt":"2026-10-29T02:56:28","slug":"misa-ava-ho-tro-kiem-tra-tinh-chinh-xac-cua-dinh-khoan-theo-thong-tu-24-2024-tt-btc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/misa-ava-ho-tro-kiem-tra-tinh-chinh-xac-cua-dinh-khoan-theo-thong-tu-24-2024-tt-btc\/","title":{"rendered":"MISA AVA h\u1ed7 tr\u1ee3 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a \u0111\u1ecbnh kho\u1ea3n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC"},"content":{"rendered":"<h3 id=\"1-tong-quan\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p data-start=\"228\" data-end=\"381\">B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb s\u1eed d\u1ee5ng t\u00ednh n\u0103ng ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a \u0111\u1ecbnh kho\u1ea3n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC do tr\u1ee3 l\u00fd MISA AVA h\u1ed7 tr\u1ee3. V\u1edbi tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o MISA AVA, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra, c\u1ea3nh b\u00e1o l\u1ed7i h\u1ea1ch to\u00e1n v\u00e0 g\u1ee3i \u00fd c\u00e1ch \u0111\u1ecbnh kho\u1ea3n \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ngay khi k\u1ebf to\u00e1n ghi s\u1ed5 ch\u1ee9ng t\u1eeb \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng s\u1eeda ch\u1eefa k\u1ecbp th\u1eddi.<\/p>\n<h3 id=\"2-luu-y\" data-start=\"228\" data-end=\"381\"><strong>2. L\u01b0u \u00fd<\/strong><\/h3>\n<p>Ch\u1ee9c n\u0103ng n\u00e0y ch\u1ec9 ki\u1ec3m tra tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 h\u1ea1ch to\u00e1n N\u1ee3, C\u00f3 nh\u01b0 Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c, Phi\u1ebfu thu, Phi\u1ebfu chi, Ti\u1ec1n m\u1eb7t, Ti\u1ec1n g\u1eedi, Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c,\u2026 C\u00f2n gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n kh\u00f4ng c\u00f3 h\u1ea1ch to\u00e1n n\u00ean kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng ki\u1ec3m tra AVA.<\/p>\n<h3 id=\"3-cach-thuc-hien\" data-start=\"228\" data-end=\"381\"><strong>3. C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p>\u0110\u1ec3 thi\u1ebft l\u1eadp t\u00ednh n\u0103ng MISA AVA ki\u1ec3m tra t\u1ef1 \u0111\u1ed9ng khi ghi s\u1ed5 ch\u1ee9ng t\u1eeb, anh\/ch\u1ecb l\u00e0m nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o bi\u1ec3u t\u01b0\u1ee3ng <strong>B\u00e1nh r\u0103ng \u2699 (g\u00f3c ph\u1ea3i ph\u00eda tr\u00ean) Thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-82097\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/10\/R24-22.png\" alt=\"\" width=\"1342\" height=\"555\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn tab <strong>T\u00f9y ch\u1ecdn chung.\u00a0<\/strong>Nh\u1ea5n<strong>\u00a0S\u1eeda.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u00edch ch\u1ecdn <strong>Ki\u1ec3m tra h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC khi ghi s\u1ed5<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n<strong>\u00a0C\u1ea5t.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-82099\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/10\/R24-23.png\" alt=\"\" width=\"1343\" height=\"702\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb nh\u01b0 b\u00ecnh th\u01b0\u1eddng, sau \u0111\u00f3 nh\u1ea5n <strong>C\u1ea5t<\/strong> \u0111\u1ec3 <strong>Ghi s\u1ed5<\/strong>\u00a0ch\u1ee9ng t\u1eeb.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-82093\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/10\/R24-25.png\" alt=\"\" width=\"1405\" height=\"678\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> MISA AVA t\u1ef1 \u0111\u1ed9ng r\u00e0 so\u00e1t \u0111\u1ecbnh kho\u1ea3n tr\u00ean ch\u1ee9ng t\u1eeb, n\u1ebfu c\u00f3 sai s\u00f3t s\u1ebd ngay l\u1eadp t\u1ee9c ch\u1ec9 ra l\u1ed7i sai v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n \u0111\u00fang.\u00a0<\/p>\n<ul>\n<li>Nh\u1ea5n <strong>C\u00f3<\/strong>\u00a0\u0111\u1ec3 h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng s\u1eeda l\u1ea1i \u0111\u1ecbnh kho\u1ea3n tr\u00ean ch\u1ee9ng t\u1eeb.<\/li>\n<li>Nh\u1ea5n <strong>Kh\u00f4ng<\/strong> n\u1ebfu anh\/ch\u1ecb mu\u1ed1n gi\u1eef l\u1ea1i \u0111\u1ecbnh kho\u1ea3n \u0111\u00e3 h\u1ea1ch to\u00e1n ho\u1eb7c mu\u1ed1n ch\u1ee7 \u0111\u1ed9ng s\u1eeda l\u1ea1i theo mong mu\u1ed1n.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-82095\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/10\/R24-26.png\" alt=\"\" width=\"1405\" height=\"674\" \/><\/p>\n<p><em><strong>*L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thi\u1ebft l\u1eadp t\u00ednh n\u0103ng MISA AVA ki\u1ec3m tra t\u1ef1 \u0111\u1ed9ng, anh\/ch\u1ecb c\u00f3 th\u1ec3 nh\u1ea5n v\u00e0o ch\u1ee9c n\u0103ng <strong>AVA ki\u1ec3m tra<\/strong> tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n <strong>C\u1ea5t<\/strong> ch\u1ee9ng t\u1eeb.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-82101\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/10\/R24-25-1.png\" alt=\"\" width=\"1405\" height=\"678\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb s\u1eed d\u1ee5ng t\u00ednh n\u0103ng ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a \u0111\u1ecbnh kho\u1ea3n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC do tr\u1ee3 l\u00fd MISA AVA h\u1ed7 tr\u1ee3. V\u1edbi tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o MISA AVA, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra, c\u1ea3nh b\u00e1o l\u1ed7i h\u1ea1ch to\u00e1n&#8230;<\/p>\n","protected":false},"author":45,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[849],"ht-kb-tag":[],"class_list":["post-39157","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r2"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/39157","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\/45"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=39157"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/39157\/revisions"}],"predecessor-version":[{"id":78891,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/39157\/revisions\/78891"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=39157"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=39157"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=39157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}