L\u01b0u \u00fd: <\/strong>Anh\/ch\u1ecb ki\u1ec3m tra 3 nguy\u00ean nh\u00e2n, ph\u1ea7n n\u00e0o ph\u1ea7n m\u1ec1m kh\u00f4ng ch\u1ec9 ra ch\u00eanh l\u1ec7ch c\u00f3 ngh\u0129a l\u00e0 ph\u1ea7n \u0111\u00f3 \u0111\u00e3 \u0111\u00fang.<\/p>\n

Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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Nguy\u00ean nh\u00e2n 1: Do s\u1ed1 d\u01b0 ban \u0111\u1ea7u tr\u00ean S05-H ch\u01b0a c\u00e2n<\/h3>\n
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Gi\u1ea3i ph\u00e1p 1<\/span><\/strong><\/span><\/p>\n
V\u00ed d\u1ee5 anh\/ch\u1ecb \u0111ang xem b\u00e1o c\u00e1o n\u0103m 2025.<\/p>\n
1. C\u0103n c\u1ee9 ki\u1ec3m tra: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh S05- H n\u0103m 2024<\/strong>, c\u1ed9t S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m.<\/strong><\/p>\n
2. V\u00e0o Menu S\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>, nh\u1eadp s\u1ed1 d\u01b0 \u0111ang b\u1ecb sai tr\u00ean d\u1eef li\u1ec7u n\u0103m 2025 sao cho kh\u1edbp s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m 2024.<\/p>\n
3. V\u00ed d\u1ee5: Ph\u00e1t hi\u1ec7n ra TK 421 l\u00ean sai s\u1ed1 li\u1ec7u.<\/p>\n
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V\u00e0o S\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>\\Nh\u1eadp s\u1ed1 t\u00e0i kho\u1ea3n 421 v\u00e0o \u00f4 t\u00ecm ki\u1ebfm \u0111\u1ec3 t\u00ecm TK 421<\/strong>, t\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o TK 421.<\/strong><\/li>\n<\/ul>\n
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Nh\u1eadp \u0111\u00fang s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang r\u1ed3i nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n<\/ul>\n
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Anh\/ch\u1ecb l\u00e0m t\u01b0\u01a1ng t\u1ef1 cho c\u00e1c TK kh\u00e1c n\u1ebfu \u0111ang b\u1ecb sai s\u1ed1 li\u1ec7u so v\u1edbi s\u1ed1 cu\u1ed1i n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang.<\/li>\n<\/ul>\n
4. L\u01b0u \u00fd<\/strong>: T\u00e0i kho\u1ea3n \u0111\u1ea7u 5,6,7,8,9 nh\u01b0 511,611,711,811,911… kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m.<\/p>\n
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N\u1ebfu c\u00e1c TK n\u00e0y c\u00f2n s\u1ed1 d\u01b0, anh\/ch\u1ecb nh\u1ea5n chu\u1ed9t v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng m\u0169i t\u00ean b\u00ean c\u1ea1nh ch\u1eef S\u1eeda<\/strong> t\u1ea1i d\u00f2ng t\u00e0i kho\u1ea3n chi ti\u1ebft c\u00f2n d\u01b0, ch\u1ecdn X\u00f3a s\u1ed1 d\u01b0.<\/strong><\/li>\n<\/ul>\n
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5. Anh\/ch\u1ecb in l\u1ea1i B01\/BCTC, t\u00edch Ki\u1ec3m tra kh\u00f4ng c\u00e2n. N\u1ebfu th\u1ea5y m\u1ee5c 1. S\u1ed1 d\u01b0 ban \u0111\u1ea7u kh\u00f4ng c\u00f2n ch\u00eanh l\u1ec7ch => S\u1ed1 d\u01b0 ban \u0111\u1ea7u \u0111\u00e3 c\u00e2n \u0111\u1ed1i.<\/p>\n
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Nguy\u00ean nh\u00e2n 2: C\u00e1c t\u00e0i kho\u1ea3n doanh thu\/chi ph\u00ed\/ph\u1ea3i thu n\u1ed9i b\u1ed9\/ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 c\u00f3 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3\/cu\u1ed1i k\u1ef3<\/h3>\n
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TK doanh thu\/chi ph\u00ed c\u00f2n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/li>\n
TK doanh thu\/chi ph\u00ed ch\u01b0a k\u1ebft chuy\u1ec3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m<\/li>\n
C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 (136)\/ ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (336) c\u00f2n d\u01b0 cu\u1ed1i k\u1ef3<\/li>\n<\/ul>\n
Gi\u1ea3i ph\u00e1p 2<\/strong><\/span><\/p>\n
1. N\u1ebfu TK doanh thu\/chi ph\u00ed c\u00f2n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n X\u00f3a s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m gi\u1ed1ng h\u01b0\u1edbng d\u1eabn \u1edf Nguy\u00ean nh\u00e2n 1.<\/a><\/p>\n
2. N\u1ebfu TK doanh thu\/chi ph\u00ed ch\u01b0a x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m<\/p>\n
Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
3. Theo nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 136, 336 theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/a>: Cu\u1ed1i k\u1ef3 \u0111\u01a1n v\u1ecb b\u00f9 tr\u1eeb s\u1ed1 d\u01b0 c\u1ee7a t\u1eebng c\u1eb7p ph\u00e1t sinh gi\u1eefa T\u00e0i kho\u1ea3n 136 \u201cPh\u1ea3i thu n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n\u201d v\u00e0 T\u00e0i kho\u1ea3n 336 \u201cPh\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n\u201d chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng. Khi \u0111\u1ed1i chi\u1ebfu, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, ph\u1ea3i t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi \u0111\u1ec3 t\u1ea5t to\u00e1n h\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n
V\u00ec v\u1eady \u0111\u01a1n v\u1ecb ph\u1ea3i x\u1eed l\u00fd h\u1ebft s\u1ed1 d\u01b0 c\u1ee7a TK 136, 336 tr\u01b0\u1edbc khi l\u1eadp BCTC.<\/p>\n<\/div><\/div>\n
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Nguy\u00ean nh\u00e2n 3:<\/b> Do t\u00ednh ch\u1ea5t T\u00e0i kho\u1ea3n ch\u01b0a \u0111\u00fang v\u1edbi m\u1eb7c \u0111\u1ecbnh<\/b><\/h3>\n
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Gi\u1ea3i ph\u00e1p 3<\/span><\/strong><\/p>\n
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Anh\/ch\u1ecb xem T\u00e0i kho\u1ea3n n\u00e0o \u0111ang b\u1ecb sai t\u00ednh ch\u1ea5t, v\u00e0 t\u00ednh ch\u1ea5t m\u1eb7c \u0111\u1ecbnh l\u00e0 g\u00ec.<\/li>\n
V\u00e0o Menu Danh m\u1ee5c\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n.<\/strong><\/li>\n<\/ul>\n
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Nh\u1eadp s\u1ed1 t\u00e0i kho\u1ea3n \u0111ang c\u1ea3nh b\u00e1o sai t\u00ednh ch\u1ea5t v\u00e0o \u00f4 t\u00ecm ki\u1ebfm \u0111\u1ec3 t\u00ecm.<\/li>\n
T\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o TK \u0111ang b\u1ecb sai t\u00ednh ch\u1ea5t.<\/li>\n
Thi\u1ebft l\u1eadp l\u1ea1i t\u00ednh ch\u1ea5t m\u1eb7c \u0111\u1ecbnh. R\u1ed3i nh\u1ea5t C\u1ea5t.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi xem B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B01\/BCTC) th\u1ea5y T\u1ed5ng t\u00e0i s\u1ea3n kh\u00f4ng b\u1eb1ng t\u1ed5ng ngu\u1ed3n v\u1ed1n ho\u1eb7c ch\u1ec9 ti\u00eau 230 kh\u00f4ng b\u1eb1ng ch\u1ec9 ti\u00eau 300 tr\u00ean B01\/BCTC 2. C\u00e1ch x\u1eed l\u00fd V\u00e0o B\u00e1o…<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[129],"ht-kb-tag":[],"class_list":["post-6042","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b01-bctc-bao-cao-tinh-hinh-tai-chinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6042","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=6042"}],"version-history":[{"count":9,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6042\/revisions"}],"predecessor-version":[{"id":74753,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6042\/revisions\/74753"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=6042"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=6042"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=6042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}