{"id":50723,"date":"2025-08-29T11:11:16","date_gmt":"2025-08-29T04:11:16","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=50723"},"modified":"2026-01-30T13:37:47","modified_gmt":"2026-01-30T06:37:47","slug":"toi-da-hach-toan-chung-tu-nhung-tren-danh-sach-hien-so-tien-bang-0-va-in-ra-khong-co-so-lieu-thi-lam-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/toi-da-hach-toan-chung-tu-nhung-tren-danh-sach-hien-so-tien-bang-0-va-in-ra-khong-co-so-lieu-thi-lam-nhu-the-nao\/","title":{"rendered":"T\u00f4i \u0111\u00e3 h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb nh\u01b0ng tr\u00ean danh s\u00e1ch hi\u1ec7n s\u1ed1 ti\u1ec1n b\u1eb1ng 0 v\u00e0 in ra phi\u1ebfu chi ho\u1eb7c \u1ee7y nhi\u1ec7m chi (C4-02a\/KB) kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u (kh\u00f4ng c\u00f3 n\u1ed9i dung) th\u00ec l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

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

B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1ch nh\u1eadn bi\u1ebft nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd khi c\u00e1c ch\u1ee9ng t\u1eeb nh\u01b0 Phi\u1ebfu thu, Phi\u1ebfu chi, Thu ti\u1ec1n g\u1eedi, Chi ti\u1ec1n g\u1eedi \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0ng tr\u00ean danh s\u00e1ch l\u1ea1i hi\u1ec7n s\u1ed1 ti\u1ec1n b\u1eb1ng 0 ho\u1eb7c kh\u00f4ng hi\u1ec7n ra s\u1ed1 ti\u1ec1n ho\u1eb7c khi in ch\u1ee9ng t\u1eeb ra kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u ho\u1eb7c khi in kh\u00f4ng hi\u1ec3n th\u1ecb n\u1ed9i dung thanh to\u00e1n, s\u1ed1 ti\u1ec1n<\/p>\n

Bi\u1ec3u hi\u1ec7n:<\/strong> B\u1ea1n \u0111\u00e3 h\u1ea1ch to\u00e1n c\u00e1c ch\u1ee9ng t\u1eeb: Phi\u1ebfu thu, Phi\u1ebfu chi, Thu ti\u1ec1n g\u1eedi, Chi ti\u1ec1n g\u1eedi nh\u01b0ng tr\u00ean danh s\u00e1ch t\u01b0\u01a1ng \u1ee9ng Phi\u1ebfu thu, Phi\u1ebfu chi, Thu ti\u1ec1n g\u1eedi, Chi ti\u1ec1n g\u1eedi hi\u1ec7n s\u1ed1 ti\u1ec1n b\u1eb1ng 0<\/p>\n

\"\"<\/p>\n

v\u00e0 phi\u1ebfu thu, phi\u1ebfu chi, \u1ee7y nhi\u1ec7m chi UNC C4-02a\/KB kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u, in tr\u1eafng tr\u01a1n kh\u00f4ng c\u00f3 th\u00f4ng g\u00ec (kh\u00f4ng hi\u1ec3n th\u1ecb n\u1ed9i dung thanh to\u00e1n, s\u1ed1 ti\u1ec1n)<\/p>\n

\"\"<\/p>\n

2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n

2.1 Nguy\u00ean nh\u00e2n<\/h4>\n

Do c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u00fang theo nguy\u00ean t\u1eafc ghi s\u1ed5 c\u1ee7a t\u00e0i kho\u1ea3n:<\/p>\n

    \n
  • T\u0103ng thu (Thu ti\u1ec1n)\u2192 ghi B\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112<\/li>\n
  • T\u0103ng chi (Chi ti\u1ec1n)\u2192 ghi B\u00ean C\u00f3 c\u00e1c TK 111,112<\/li>\n
  • Tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n kh\u00f4ng li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 111,112 t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t, Ti\u1ec1n g\u1eedi<\/li>\n<\/ul>\n

    V\u00ed d\u1ee5:<\/strong><\/p>\n

      \n
    • V\u1edbi ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi<\/strong>, l\u1ebd ra ph\u1ea3i h\u1ea1ch to\u00e1n C\u00f3 TK 112<\/strong> (v\u00ec ti\u1ec1n g\u1eedi \u0111ang gi\u1ea3m). Tuy nhi\u00ean, n\u1ebfu k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u1ea7m N\u1ee3 TK 112,<\/strong>\u00a0ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3u l\u00e0 nghi\u1ec7p v\u1ee5 t\u0103ng ti\u1ec1n g\u1eedi<\/strong>, d\u1eabn \u0111\u1ebfn t\u1ed5ng ti\u1ec1n ch\u1ee9ng t\u1eeb hi\u1ec3n th\u1ecb b\u1eb1ng 0.\u00a0<\/strong><\/li>\n
    • Hay khi chi ti\u1ec1n t\u1ea1m \u1ee9ng thanh to\u00e1n h\u1ea1ch to\u00e1n N\u1ee3 TK 338, 141\/C\u00f3 TK 112 th\u00ec b\u00fat to\u00e1n n\u00e0y \u0111\u00e3 l\u00ean danh s\u00e1ch chi ti\u1ec1n g\u1eedi, sau \u0111\u00f3 khi quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng cho v\u00e0o chi ph\u00ed th\u00ec h\u1ea1ch to\u00e1n N\u1ee3 TK 642\/C\u00f3 TK 338, 141 b\u00fat to\u00e1n n\u00e0y s\u1ebd kh\u00f4ng l\u00ean danh s\u00e1ch chi ti\u1ec1n g\u1eedi n\u1eefa.<\/li>\n<\/ul>\n

      2.2 Gi\u1ea3i ph\u00e1p<\/h4>\n

      B\u1ea1n ki\u1ec3m tra v\u00e0 s\u1eeda l\u1ea1i h\u1ea1ch to\u00e1n \u0111\u00fang t\u00e0i kho\u1ea3n tr\u00ean ch\u1ee9ng t\u1eeb:<\/p>\n\n\n\n\n\n\n\n
      LO\u1ea0I CH\u1ee8NG T\u1eea<\/strong><\/td>\nH\u1ea0CH TO\u00c1N \u0110\u00daNG<\/strong><\/td>\n\u00dd NGH\u0128A<\/strong><\/td>\n<\/tr>\n
      Phi\u1ebfu thu (ti\u1ec1n m\u1eb7t)<\/td>\n\n

      N\u1ee3 TK 1111<\/strong>\/ C\u00f3 TK \u0111\u1ed1i \u1ee9ng<\/p>\n<\/td>\n

      		T\u0103ng ti\u1ec1n m\u1eb7t(Thu)<\/td>\n<\/tr>\n
      Phi\u1ebfu chi (ti\u1ec1n m\u1eb7t)<\/td>\n\n

      N\u1ee3 TK \u0111\u1ed1i \u1ee9ng\/ C\u00f3 TK 1111<\/strong><\/p>\n<\/td>\n

      		Gi\u1ea3m ti\u1ec1n m\u1eb7t(Chi)<\/td>\n<\/tr>\n
      Thu ti\u1ec1n g\u1eedi<\/td>\n\n

      N\u1ee3 TK 1121<\/strong>\/ C\u00f3 TK \u0111\u1ed1i \u1ee9ng<\/p>\n<\/td>\n

      		T\u0103ng ti\u1ec1n g\u1eedi (Thu)<\/td>\n<\/tr>\n
      Chi ti\u1ec1n g\u1eedi<\/td>\n\n

      N\u1ee3 TK \u0111\u1ed1i \u1ee9ng\/ C\u00f3 TK 1121<\/strong><\/p>\n<\/td>\n

      		Gi\u1ea3m ti\u1ec1n g\u1eedi (Chi)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n","protected":false},"excerpt":{"rendered":"

      1. T\u1ed5ng quan B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1ch nh\u1eadn bi\u1ebft nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd khi c\u00e1c ch\u1ee9ng t\u1eeb nh\u01b0 Phi\u1ebfu thu, Phi\u1ebfu chi, Thu ti\u1ec1n g\u1eedi, Chi ti\u1ec1n g\u1eedi \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0ng tr\u00ean danh s\u00e1ch l\u1ea1i hi\u1ec7n s\u1ed1 ti\u1ec1n b\u1eb1ng 0 ho\u1eb7c kh\u00f4ng hi\u1ec7n ra…<\/p>\n","protected":false},"author":29,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[79],"ht-kb-tag":[],"class_list":["post-50723","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-tien-mat"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50723","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\/29"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=50723"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50723\/revisions"}],"predecessor-version":[{"id":72783,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50723\/revisions\/72783"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=50723"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=50723"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=50723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}