{"id":6152,"date":"2020-08-20T01:34:14","date_gmt":"2020-08-20T01:34:14","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=6152"},"modified":"2026-04-22T15:17:08","modified_gmt":"2026-04-22T08:17:08","slug":"s05-tk-334-con-so-du-cuoi-ky-cuoi-nam","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/s05-tk-334-con-so-du-cuoi-ky-cuoi-nam\/","title":{"rendered":"T\u00f4i th\u1ea5y t\u00e0i kho\u1ea3n 334 c\u00f2n s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m khi xem b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H) th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 kh\u1eafc ph\u1ee5c khi TK 334\u00a0v\u1eabn c\u00f2n s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u00ean b\u00e1o c\u00e1o\u00a0S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh, d\u00f9 \u0111\u01a1n v\u1ecb kh\u00f4ng n\u1ee3 l\u01b0\u01a1ng ho\u1eb7c kh\u00f4ng tr\u1ea3 th\u1eeba l\u01b0\u01a1ng.<\/p>\n
N\u1ed9i dung b\u00e0i vi\u1ebft x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng khi t\u00e0i kho\u1ea3n 334 c\u00f3 :\u00a0<\/p>\n
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D\u01b0 \u0111\u1ea7u n\u0103m\u00a0<\/li>\n
S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m d\u01b0 N\u1ee3 ( ph\u00e1t sinh N\u1ee3 l\u1edbn h\u01a1n ph\u00e1t sinh C\u00f3, C\u1ed9t N\u1ee3, C\u00f3 kh\u00f4ng b\u1eb1ng nhau)<\/li>\n
S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m d\u01b0 C\u00f3 (ph\u00e1t sinh C\u00f3 l\u1edbn h\u01a1n ph\u00e1t sinh N\u1ee3 ,C\u1ed9t N\u1ee3, C\u00f3 kh\u00f4ng b\u1eb1ng nhau)<\/li>\n<\/ul>\n
\n<\/div><\/div>\n
<\/span><\/p>\n
2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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Khi xem b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/strong> v\u1eabn c\u00f2n s\u1ed1 d\u01b0 \u1edf t\u00e0i kho\u1ea3n 334 b\u1ea1n ki\u1ec3m tra qua nh\u01b0 sau:<\/p>\n\n\n\n
\n<\/div><\/div>\n
<\/span><\/p>\n
2.1. Sao l\u01b0u d\u1eef li\u1ec7u<\/h4>\n
<\/div>
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Tr\u01b0\u1edbc khi s\u1eeda s\u1ed1 li\u1ec7u anh\/ch\u1ecb th\u1ef1c hi\u1ec7n sao l\u01b0u t\u1ea1i \u0111\u00e2y<\/a> \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u1ee5c h\u1ed3i l\u1ea1i d\u1eef li\u1ec7u tr\u01b0\u1edbc khi s\u1eeda ( n\u1ebfu c\u1ea7n)<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.2. Ki\u1ec3m tra s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 334 sai th\u00e1ng n\u00e0o.<\/h4>\n
<\/div>
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B\u01b0\u1edbc 1:<\/strong> In b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/p>\n
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V\u00e0o B\u00e1o c\u00e1o\\S\u1ed5 k\u1ebf to\u00e1n \\S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/strong><\/li>\n
Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o N\u0103m nay<\/strong>, tham s\u1ed1 ch\u1ecdn T\u1ed5ng h\u1ee3p. <\/strong>Nh\u1ea5n Xem b\u00e1o c\u00e1o.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ki\u1ec3m tra s\u1ed1 d\u01b0 TK 334 => C\u00f2n s\u1ed1 d\u01b0 tr\u00ean c\u1ed9t s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3: <\/strong>T\u00edch chu\u1ed9t tr\u00e1i v\u00e0o s\u1ed1 t\u00e0i kho\u1ea3n 334 s\u1ebd hi\u1ec7n ra s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n v\u00e0 ki\u1ec3m tra xem b\u1ecb d\u01b0 t\u1eeb th\u00e1ng n\u00e0o<\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p d\u00f2ng S\u1ed1 d\u01b0 cu\u1ed1i th\u00e1ng<\/b> kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u => th\u00e1ng \u0111\u00f3 \u0111\u00fang.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p d\u00f2ng S\u1ed1 d\u01b0 cu\u1ed1i th\u00e1ng<\/b> c\u00f3 s\u1ed1 li\u1ec7u => th\u00e1ng \u0111\u00f3 sai.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.3. C\u00e1ch x\u1eed l\u00fd t\u00e0i kho\u1ea3n 334 c\u00f2n d\u01b0 cu\u1ed1i k\u1ef3 <\/b><\/h4>\n
<\/div>
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2.3.1.<\/strong> Ki\u1ec3m tra \u0111\u1ea7u k\u1ef3 t\u00e0i kho\u1ea3n 334\u00a0<\/strong><\/p>\n
Th\u00f4ng th\u01b0\u1eddng, \u0111\u1ea7u k\u1ef3 t\u00e0i kho\u1ea3n 334 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0. Anh\/ch\u1ecb ki\u1ec3m tra tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i, n\u1ebfu th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 d\u01b0 \u0111\u1ea7u n\u0103m nh\u01b0ng b\u00e1o c\u00e1o v\u1eabn hi\u1ec3n th\u1ecb s\u1ed1 d\u01b0 anh\/ch\u1ecb th\u1ef1c hi\u1ec7n<\/p>\n
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V\u00e0o s\u1ed1 d\u01b0 ban \u0111\u1ea7u\\tab S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n\u00a0<\/li>\n
T\u00ecm \u0111\u1ebfn t\u00e0i kho\u1ea3n 334\u00a0<\/li>\n
T\u00edch v\u00e0o m\u0169i t\u00ean c\u1ea1nh S\u1eeda nh\u1ea5n X\u00f3a s\u1ed1 d\u01b0\u00a0<\/li>\n<\/ul>\n
Tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y\u00a0<\/a><\/p>\n
Sau khi x\u00f3a s\u1ed1 d\u01b0 anh\/ch\u1ecb in l\u1ea1i B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh theo h\u01b0\u1edbng d\u1eabn m\u1ee5c 2.2 \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i s\u1ed1 d\u01b0 334 n\u1ebfu c\u00f2n d\u01b0 th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m tra ti\u1ebfp nh\u01b0 sau:<\/p>\n
2.3.2.\u00a0 C\u00e1ch x\u1eed l\u00fd s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 334\u00a0<\/strong><\/p>\n
\u00a0In s\u1ed5 S03-H: S\u1ed5 c\u00e1i – H\u00ecnh th\u1ee9c nh\u1eadt k\u00fd chung nh\u01b0 sau\u00a0<\/p>\n
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V\u00e0o b\u00e1o c\u00e1o\\S\u1ed5 k\u1ebf to\u00e1n S03-H: S\u1ed5 c\u00e1i – H\u00ecnh th\u1ee9c nh\u1eadt k\u00fd chung<\/li>\n
Ch\u1ecdn th\u00e1ng b\u1ecb sai ho\u1eb7c xem ch\u1ecdn theo th\u1eddi gian mong mu\u1ed1n<\/li>\n
T\u00edch ch\u1ecdn c\u1ed9ng g\u1ed9p c\u00e1c b\u00fat to\u00e1n gi\u1ed1ng nhau<\/li>\n
T\u00edch Xem s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n theo t\u1eebng th\u00e1ng khi xem k\u1ef3 b\u00e1o c\u00e1o theo n\u0103m<\/li>\n
T\u00edch ch\u1ecdn tham s\u1ed1 t\u1ed5ng h\u1ee3p<\/li>\n
C\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n t\u00ecm v\u00e0 t\u00edch ch\u1ecdn 334 nh\u1ea5n Xem b\u00e1o c\u00e1o\u00a0<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
Anh\/ch\u1ecb ki\u1ec3m tra theo 2 tr\u01b0\u1eddng h\u1ee3p sau t\u01b0\u01a1ng \u01b0ng v\u1edbi th\u00e1ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 b\u00ean n\u00e0o<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 1: S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a th\u00e1ng d\u01b0 b\u00ean N\u1ee3\u00a0<\/strong><\/p>\n
Nguy\u00ean nh\u00e2n 1:<\/strong> Do h\u1ea1ch to\u00e1n thi\u1ebfu b\u00fat to\u00e1n H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng: N\u1ee3 c\u00e1c TK 6111,6421, 154\/C\u00f3 TK 334 khi chi l\u01b0\u01a1ng\u00a0<\/p>\n
Gi\u1ea3i ph\u00e1p 1:<\/strong><\/p>\n
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T\u00edch chu\u1ed9t v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb c\u1ea7n b\u1ed5 sung H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng (C\u1ed9t N\u1ee3 c\u00f3 s\u1ed1 ti\u1ec1n nh\u01b0ng c\u1ed9t C\u00f3 kh\u00f4ng th\u1ea5y s\u1ed1 ti\u1ec1n \u0111\u00f3 )\u00a0<\/li>\n<\/ul>\n
\u00a0V\u00ed d\u1ee5: nh\u00ecn tr\u00ean s\u1ed5 c\u00e1i , b\u00ean N\u1ee3 c\u00f3 s\u1ed1 ti\u1ec1n 50 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng c\u1ed9t b\u00ean C\u00f3 kh\u00f4ng th\u1ea5y\u00a0<\/p>\n
$\"\"$ <\/p>\n
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V\u00e0o m\u0169i t\u00ean c\u1ea1nh Ti\u1ec7n \u00edch\\H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng , <\/strong>ki\u1ec3m tra l\u1ea1i h\u1ea1ch to\u00e1n v\u00e0 C\u1ea5t.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
L\u01b0u \u00fd : N\u1ebfu sau khi t\u00edch ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o \u0110\u1ed3ng b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 l\u1ea1i ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c(ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng)\u0111\u00e3 c\u00f3 th\u00ec anh\/ch\u1ecb th\u1ef1c hi\u1ec7n\u00a0<\/p>\n
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Nh\u1ea5n C\u00f3<\/strong> n\u1ebfu mu\u1ed1n \u0111\u1ed3ng b\u1ed9 l\u1ea1i sau \u0111\u00f3 ki\u1ec3m tra l\u1ea1i ch\u1ee9ng t\u1eeb m\u00e0 ph\u1ea7n m\u1ec1m sinh r\u1ed3i nh\u1ea5t C\u1ea5t\u00a0<\/li>\n
Nh\u1ea5n Kh\u00f4ng<\/strong> n\u1ebfu kh\u00f4ng mu\u1ed1n \u0111\u1ed3ng b\u1ed9 l\u1ea1i. Anh\/ch\u1ecb v\u00e0o menu T\u1ed5ng h\u1ee3p\\Nghi\u1ec7p v\u1ee5 kh\u00e1c, t\u00ecm \u0111\u1ebfn ch\u1ee9ng t\u1eeb \u0111ang c\u1ea3nh b\u00e1o ki\u1ec3m tra l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1edbp v\u1edbi s\u1ed1 chi l\u01b0\u01a1ng ch\u01b0a v\u00e0 ghi s\u1ed5 l\u1ea1i ch\u1ee9ng t\u1eeb\u00a0<\/li>\n<\/ul>\n
Nguy\u00ean nh\u00e2n 2:<\/strong> Do thi\u1ebfu h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng c\u1ee7a ph\u1ea7n b\u1ea3o hi\u1ec3m tr\u1eeb v\u00e0o l\u01b0\u01a1ng\u00a0<\/p>\n
$\"\"$ <\/p>\n
Gi\u1ea3i ph\u00e1p 2 :\u00a0<\/strong>T\u00ecm \u0111\u1ebfn ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n b\u1ea3o hi\u1ec3m c\u1ee7a th\u00e1ng b\u1ecb sai \u0111\u00f3 v\u00e0 m\u1edf l\u00ean t\u00edch v\u00e0o Ti\u1ec7n \u00edch\\H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m<\/strong> . Ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o \u0110\u1ed3ng b\u1ed9 ch\u1ee9ng t\u1eeb anh\/ch\u1ecb nh\u1ea5n C\u00f3 \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 l\u1ea1i\u00a0<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 2: S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a th\u00e1ng d\u01b0 b\u00ean C\u00f3\u00a0<\/strong><\/p>\n
Nguy\u00ean nh\u00e2n 1:<\/strong> Do h\u1ea1ch to\u00e1n th\u1eeba H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng: N\u1ee3 c\u00e1c TK 6111, 6421, 154\/C\u00f3 TK 334<\/p>\n
Gi\u1ea3i ph\u00e1p 1:<\/strong><\/p>\n
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T\u00edch chu\u1ed9t v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb th\u1eeba<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
T\u00edch B\u1ecf ghi\\X\u00f3a<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
Nguy\u00ean nh\u00e2n 2: Thi\u1ebfu ch\u1ee9ng t\u1eeb chi ti\u1ec1n ho\u1eb7c ch\u01b0a ghi s\u1ed5 ch\u1ee9ng t\u1eeb chi l\u01b0\u01a1ng<\/strong><\/p>\n
Gi\u1ea3i ph\u00e1p : <\/strong>Anh\/ch\u1ecb ki\u1ec3m tra xem \u0111\u00e3 c\u00f3 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n chi ti\u1ec1n l\u01b0\u01a1ng ch\u01b0a N\u1ee3 TK334\/C\u00f3 TK1121 . N\u1ebfu ch\u01b0a c\u00f3 th\u00ec l\u1eadp b\u1ed5 sung, c\u00f3 nh\u01b0ng ch\u01b0a ghi s\u1ed5 th\u00ec ghi s\u1ed5 l\u1ea1i .<\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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