{"id":4388,"date":"2020-08-14T02:52:50","date_gmt":"2020-08-14T02:52:50","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=4388"},"modified":"2026-04-22T10:00:53","modified_gmt":"2026-04-22T03:00:53","slug":"khi-cat-chung-tu-chi-tien-gui-phan-mem-bao-loi-xuat-quy-tien-am-khong-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/khi-cat-chung-tu-chi-tien-gui-phan-mem-bao-loi-xuat-quy-tien-am-khong-thi-lam-the-nao\/","title":{"rendered":"Khi c\u1ea5t ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi ph\u1ea7n m\u1ec1m b\u00e1o: “S\u1ed1 d\u01b0 c\u1ee7a TK…\u0111\u1ebfn ng\u00e0y….ch\u1ec9 c\u00f2n.. B\u1ea1n c\u00f3 mu\u1ed1n ghi s\u1ed5 (ch\u1ea5p nh\u1eadn xu\u1ea5t qu\u1ef9 ti\u1ec1n \u00e2m) kh\u00f4ng” th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

\n

<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n
<\/div>
\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra khi c\u1ea5t ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi ph\u1ea7n m\u1ec1m b\u00e1o: \u201cS\u1ed1 d\u01b0 c\u1ee7a TK\u2026\u0111\u1ebfn ng\u00e0y\u2026.ch\u1ec9 c\u00f2n.. B\u1ea1n c\u00f3 mu\u1ed1n ghi s\u1ed5 (ch\u1ea5p nh\u1eadn xu\u1ea5t qu\u1ef9 ti\u1ec1n \u00e2m) kh\u00f4ng?\u201d \u0111\u1ec3 ch\u1ec9nh s\u1eeda gi\u00fap b\u00e1o c\u00e1o S\u1ed5 ti\u1ec1n g\u1eedi kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong theo d\u00f5i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c.<\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
<\/div>
\n
Khi ph\u1ea7n m\u1ec1m xu\u1ea5t hi\u1ec7n th\u00f4ng b\u00e1o tr\u00ean, nh\u1ea5n \u201cKh\u00f4ng\u201d<\/strong> v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra nh\u01b0 sau:<\/p>\n\n\n\n
\n<\/div><\/div>\n
<\/span><\/p>\n
2.1 Do ch\u1ecdn sai ti\u1ebft kho\u1ea3n 1121 tr\u00ean ch\u1ee9ng t\u1eeb thu chi ti\u1ec1n<\/h4>\n
<\/div>
\n
2.1.1 Nguy\u00ean nh\u00e2n<\/h5>\n
Do TK 1121 \u0111\u01b0\u1ee3c t\u00e1ch nhi\u1ec1u ti\u1ebft kho\u1ea3n (v\u00ed d\u1ee5: 1121.1, 1121.2\u2026) nh\u01b0ng anh\/ch\u1ecb ch\u1ecdn sai ti\u1ebft kho\u1ea3n khi h\u1ea1ch to\u00e1n: thu v\u00e0o m\u1ed9t TK (1121.1) nh\u01b0ng chi l\u1ea1i ch\u1ecdn TK kh\u00e1c (1121.2).<\/p>\n
V\u00ed d\u1ee5 :<\/strong> \u0110\u01a1n v\u1ecb t\u00e1ch ti\u1ebft kho\u1ea3n c\u1ee7a 1121 nh\u01b0 sau\u00a0<\/p>\n
1121.1 : Ti\u1ec1n ng\u00e2n s\u00e1ch tr\u1ea3 l\u01b0\u01a1ng<\/p>\n
1121.2 : Ti\u1ec1n g\u1eedi vi\u1ec7n ph\u00ed\u00a0<\/p>\n
1121.3:\u00a0 Ti\u1ec1n qu\u1ef9\u00a0<\/p>\n
\n
\u0110\u1ea7u k\u1ef3 Ti\u1ec1n g\u1eedi vi\u1ec7n ph\u00ed 1121.2 c\u00f2n 80 tri\u1ec7u \u0111\u1ed3ng<\/li>\n
Trong k\u1ef3, \u0111\u01a1n v\u1ecb r\u00fat ng\u00e2n s\u00e1ch tr\u1ea3 l\u01b0\u01a1ng v\u00e0 \u0111\u00e3 chi l\u01b0\u01a1ng 100 tri\u1ec7u \u0111\u1ed3ng<\/li>\n
Chi mua v\u0103n ph\u00f2ng ph\u1ea9m (VPP) t\u1eeb ti\u1ec1n vi\u1ec7n ph\u00ed 15 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o xu\u1ea5t qu\u1ef9 \u00e2m<\/li>\n<\/ul>\n
C\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n anh\/ch\u1ecb \u0111\u00e3 nh\u1eadp :<\/strong><\/p>\n
a. R\u00fat d\u1ef1 to\u00e1n tr\u1ea3 l\u01b0\u01a1ng t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7:\u00a0<\/strong><\/p>\n
N\u1ee3 TK 1121.1\/ C\u00f3 TK 1351 : 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n
\u00a0\u0110\u1ed3ng th\u1eddi : C\u00f3 TK 008222 : 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n
b. Chi l\u01b0\u01a1ng t\u1eeb ng\u00e2n s\u00e1ch :<\/strong><\/p>\n
N\u1ee3 TK 334\/C\u00f3 TK 1121.2\u00a0 : 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n
c. Chi mua VPP t\u1eeb ti\u1ec1n g\u1eedi vi\u1ec7n ph\u00ed\u00a0<\/strong><\/p>\n
N\u1ee3 TK 6422\/ C\u00f3 TK 1121.2 : 15 tri\u1ec7u \u0111\u1ed3ng<\/p>\n
Khi ghi s\u1ed5, ph\u1ea7n m\u1ec1m b\u00e1o TK 1121.2 \u00e2m qu\u1ef9 v\u00ec\u00a0
\nT\u1ed3n \u0111\u1ea7u k\u1ef3 80 tri\u1ec7u tr\u1eeb 100 tri\u1ec7u = \u00e2m 20 tri\u1ec7u\u00a0
\n-> N\u1ebfu chi mua VPP 15 tri\u1ec7u th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd c\u1ea3nh b\u00e1o nh\u01b0 tr\u00ean.<\/p>\n
2.1.2 Gi\u1ea3i ph\u00e1p<\/h5>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o B\u00e1o c\u00e1o\\Ti\u1ec1n g\u1eedi\\S12H – S\u1ed5 ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c.<\/b><\/p>\n
\n
Ch\u1ecdn tham s\u1ed1 th\u1eddi gian tr\u00ean b\u00e1o c\u00e1o \u0111\u1ebfn ng\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb \u1ee6y nhi\u1ec7m chi.<\/b><\/li>\n
Ch\u1ecdn Ngu\u1ed3n, Ch\u01b0\u01a1ng,<\/strong> Kho\u1ea3n, Lo\u1ea1i ti\u1ec1n g\u1eedi\u00a0<\/b>l\u00e0\u00a0<T\u1ed5ng h\u1ee3p>, T\u00e0i kho\u1ea3n NH,KB<\/b>\u00a0l\u00e0 <T\u1ea5t c\u1ea3>.<\/b><\/li>\n
T\u00e0i kho\u1ea3n<\/b>\u00a0l\u00e0 t\u00e0i kho\u1ea3n \u0111ang h\u1ea1ch to\u00e1n tr\u00ean \u1ee6y nhi\u1ec7m chi.( L\u01b0u \u00fd:\u00a0<\/b>N\u1ebfu t\u00e1ch ti\u1ebft kho\u1ea3n th\u00ec ch\u1ecdn t\u00e0i kho\u1ea3n chi ti\u1ebft \u0111\u1ebfn ti\u1ebft kho\u1ea3n )<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong>\u00a0Ki\u1ec3m tra xem khi thu l\u00e0 ti\u1ebft kho\u1ea3n n\u00e0o th\u00ec chi ch\u1ecdn ti\u1ebft kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng b\u1eb1ng c\u00e1ch ch\u1ecdn ti\u1ebft kho\u1ea3n khi in S\u1ed5 ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c (\u00a0<\/b>ch\u1ecdn t\u00e0i kho\u1ea3n \u0111ang b\u00e1o \u00e2m)<\/p>\n
Theo v\u00ed d\u1ee5 nh\u01b0 ph\u1ea7n 2.1.1 : Khi in S\u1ed5 ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c ch\u1ecdn t\u00e0i\u00a0 kho\u1ea3n l\u00e0 1121.2<\/p>\n
th\u00ec s\u1ebd th\u1ea5y 2 kho\u1ea3n chi l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng , v\u00e0 15 tri\u1ec7u \u0111\u1ed3ng .<\/p>\n
B\u01b0\u1edbc 3: <\/strong>Anh\/ch\u1ecb quay l\u1ea1i ch\u1ee9ng t\u1eeb chi xu\u1ea5t qu\u1ef9 \u00e2m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 s\u1eeda v\u00e0 ghi s\u1ed5 l\u1ea1i ch\u1ee9ng t\u1eeb<\/p>\n
Theo v\u00ed d\u1ee5 nh\u01b0 ph\u1ea7n 2.1.1 : s\u1eeda l\u1ea1i t\u00e0i kho\u1ea3n khi chi l\u01b0\u01a1ng t\u1eeb C\u00f3 TK 1121.2 \u2192 C\u00f3 TK 1121.1<\/p>\n
N\u1ee3 TK 334\/ C\u00f3 TK 1121.1 : 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.2 Do m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n kh\u00e1c<\/h4>\n
<\/div>
\n
2.2.1. Nguy\u00ean nh\u00e2n<\/h5>\n
\n
Ng\u00e0y h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi l\u1ea1i tr\u01b0\u1edbc ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi\u00a0<\/li>\n
Ch\u1ee9ng t\u1eeb thu ti\u1ec1n ch\u01b0a ghi s\u1ed5 ( b\u1ecf ghi)<\/li>\n
L\u1eadp chi ti\u1ec1n g\u1eedi nh\u01b0ng ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi<\/li>\n
\n
L\u1eadp th\u1eeba ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/p>\n<\/li>\n<\/ul>\n
2.2.2. Gi\u1ea3i ph\u00e1p<\/h5>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o B\u00e1o c\u00e1o\\Ti\u1ec1n g\u1eedi\\S12H – S\u1ed5 ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c.<\/b><\/p>\n
\n
Ch\u1ecdn tham s\u1ed1 th\u1eddi gian tr\u00ean b\u00e1o c\u00e1o \u0111\u1ebfn ng\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb \u1ee6y nhi\u1ec7m chi.<\/b><\/li>\n
Ch\u1ecdn Ngu\u1ed3n, Ch\u01b0\u01a1ng,<\/strong> Kho\u1ea3n, Lo\u1ea1i ti\u1ec1n g\u1eedi\u00a0<\/b>l\u00e0\u00a0<T\u1ed5ng h\u1ee3p>, T\u00e0i kho\u1ea3n NH,KB<\/b>\u00a0l\u00e0 <T\u1ea5t c\u1ea3>.<\/b><\/li>\n
T\u00e0i kho\u1ea3n<\/b>\u00a0l\u00e0 t\u00e0i kho\u1ea3n \u0111ang h\u1ea1ch to\u00e1n tr\u00ean \u1ee6y nhi\u1ec7m chi.( L\u01b0u \u00fd:\u00a0<\/b>N\u1ebfu t\u00e1ch ti\u1ebft kho\u1ea3n th\u00ec ch\u1ecdn t\u00e0i kho\u1ea3n chi ti\u1ebft \u0111\u1ebfn ti\u1ebft kho\u1ea3n )<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 ti\u1ec1n thu, chi ti\u1ec1n th\u1ef1c t\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n tr\u00ean S\u1ed5 ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/b><\/p>\n
\n
\u0110i\u1ec1u ch\u1ec9nh ng\u00e0y ch\u1ee9ng t\u1eeb Thu ti\u1ec1n g\u1eedi >= ng\u00e0y ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/li>\n
Ghi s\u1ed5 ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi<\/li>\n
B\u1ed5 sung ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi<\/li>\n
\n
Ki\u1ec3m tra v\u00e0 X\u00f3a b\u1ecf ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi chi th\u1eeba\u00a0<\/p>\n<\/li>\n<\/ul>\n
B\u01b0\u1edbc 3: <\/strong>Sau khi ch\u1ec9nh s\u1eeda \u0111\u00fang s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi theo th\u1ef1c t\u1ebf, anh\/ch\u1ecb quay l\u1ea1i ch\u1ee9ng t\u1eeb chi xu\u1ea5t qu\u1ef9 \u00e2m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 ghi s\u1ed5 l\u1ea1i ch\u1ee9ng t\u1eeb<\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[82],"ht-kb-tag":[],"class_list":["post-4388","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-tien-gui"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/4388","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=4388"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/4388\/revisions"}],"predecessor-version":[{"id":76093,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/4388\/revisions\/76093"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=4388"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=4388"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=4388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}