{"id":5054,"date":"2020-08-17T04:37:49","date_gmt":"2020-08-17T04:37:49","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=5054"},"modified":"2026-01-14T15:59:36","modified_gmt":"2026-01-14T08:59:36","slug":"khoa-so-ky-ke-toan","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/khoa-so-ky-ke-toan\/","title":{"rendered":"Kh\u00f3a s\u1ed5 k\u1ef3 k\u1ebf to\u00e1n"},"content":{"rendered":"

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

B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb th\u1ef1c hi\u1ec7n ch\u01b0\u0301c n\u0103ng kh\u00f3a s\u00f4\u0309 sau khi k\u00ea\u0301t th\u00fac ky\u0300 k\u00ea\u0301 to\u00e1n, vi\u1ec7c kh\u00f3a s\u1ed5 gi\u00fap kh\u00f3a l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 nh\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 tr\u00e1nh ch\u1ec9nh s\u1eeda, \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 li\u1ec7u sau khi ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n. Sau khi kh\u00f3a s\u00f4\u0309, mo\u0323i ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0309 t\u01b0\u0300 ng\u00e0y kh\u00f3a s\u00f4\u0309 tr\u01a1\u0309 v\u00ea\u0300 tr\u01b0\u01a1\u0301c se\u0303 kh\u00f4ng th\u00ea\u0309 s\u01b0\u0309a \u0111\u00f4\u0309i, \u0111i\u00ea\u0300u n\u00e0y ta\u0323o ra s\u01b0\u0323 an to\u00e0n \u0111\u00f4\u0301i v\u01a1\u0301i d\u01b0\u0303 li\u00ea\u0323u k\u00ea\u0301 to\u00e1n cu\u0309a \u0111\u01a1n vi\u0323.\u00a0<\/p>\n

L\u01b0u \u00fd:<\/strong> Ch\u1ec9 kh\u00f3a s\u1ed5 cho to\u00e0n b\u1ed9 d\u1eef li\u1ec7u, kh\u00f4ng kh\u00f3a s\u1ed5 \u0111\u01b0\u1ee3c cho t\u1eebng ph\u00e2n h\u1ec7 nh\u01b0 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, kho b\u1ea1c,…\u00a0<\/p>\n

2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n

1. Tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra: C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u1ec1u ph\u1ea3i ghi v\u00e0o s\u1ed5 tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5.<\/p>\n

2. Tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 s\u00e1ch v\u1edbi ch\u1ee9ng t\u1eeb, gi\u1eefa s\u1ed5 s\u00e1ch v\u1edbi nhau \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i c\u00f3 v\u1ec1 c\u00e1c t\u00e0i s\u1ea3n ki\u1ec3m k\u00ea.<\/p>\n

3. Khi ki\u1ec3m k\u00ea n\u1ebfu c\u00e1c t\u00e0i li\u1ec7u ki\u1ec3m k\u00ea kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed5 s\u00e1ch, ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 l\u00e0m ch\u1ee9ng t\u1eeb v\u00e0o s\u1ed5.<\/p>\n

3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

B\u01b0\u1edbc 1:<\/strong> Sao l\u01b0u d\u1eef li\u1ec7u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n

B\u01b0\u1edbc 2:<\/strong> Va\u0300o B\u00e1nh r\u0103ng \u2699\\<\/strong>Ti\u1ec7n \u00edch\\Kh\u00f3a s\u00f4\u0309 ky\u0300 k\u00ea\u0301 to\u00e1n.<\/strong><\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 3:<\/strong> Cho\u0323n ng\u00e0y kh\u00f3a s\u00f4\u0309 m\u01a1\u0301i.<\/p>\n

B\u01b0\u1edbc 4:<\/strong> Nh\u00e2\u0301n Th\u01b0\u0323c hi\u00ea\u0323n.<\/strong><\/p>\n

\"\"<\/p>\n

L\u01b0u \u00fd<\/strong><\/span>: Sau khi th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5 th\u00ec s\u1ebd kh\u00f4ng s\u1eeda \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 tr\u1edf v\u1ec1 tr\u01b0\u1edbc.<\/em><\/p>\n

B\u01b0\u1edbc 5:<\/strong>Tr\u01b0\u1eddng h\u1ee3p kh\u00f3a s\u1ed5 kh\u00f4ng th\u00e0nh c\u00f4ng do c\u00f3 ch\u1ee9ng t\u1eeb ch\u01b0a ghi s\u1ed5, anh\/ch\u1ecb nh\u1ea5n C\u00f3<\/strong> \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a ghi s\u1ed5 \u0111\u00f3.<\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 6:<\/strong> Anh\/ch\u1ecb t\u00edch ch\u1ecdn \u00edt nh\u1ea5t 1 ch\u1ee9ng t\u1eeb c\u1ea7n x\u1eed l\u00fd sau \u0111\u00f3 ch\u1ecdn 1 trong 3 h\u00ecnh th\u1ee9c c\u1ea7n x\u1eed l\u00fd:<\/p>\n