{"id":6409,"date":"2020-08-24T10:08:49","date_gmt":"2020-08-24T10:08:49","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=6409"},"modified":"2025-12-24T17:30:50","modified_gmt":"2025-12-24T10:30:50","slug":"4-2-4-danh-gia-lai-tscd-so-tien-khong-khop-voi-so-tien-dieu-chinh-nguyen-gia","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/4-2-4-danh-gia-lai-tscd-so-tien-khong-khop-voi-so-tien-dieu-chinh-nguyen-gia\/","title":{"rendered":"4.2.4. Ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean gi\u00e1 ho\u1eb7c hao m\u00f2n\/kh\u1ea5u hao lu\u1ef9 k\u1ebf c\u1ee7a TSC\u0110 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa S\u1ed5 c\u00e1i v\u00e0 S\u1ed5 TSC\u0110"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>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 th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean gi\u00e1 ho\u1eb7c hao m\u00f2n\/kh\u1ea5u hao l\u00fay k\u1ebf c\u1ee7a TSC\u0110 d\u1eabn \u0111\u1ebfn l\u1ec7ch s\u1ed5 c\u00e1i v\u00e0 s\u1ed5 t\u00e0i s\u1ea3n.<\/p>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p ch\u01b0\u0301ng t\u01b0\u0300 \u0111a\u0301nh gia\u0301 la\u0323i TSC\u0110 ha\u0323ch toa\u0301n s\u00f4\u0301 ti\u00ea\u0300n kh\u00f4ng kh\u01a1\u0301p v\u01a1\u0301i s\u00f4\u0301 ti\u00ea\u0300n th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o ca\u0301o chi ti\u1ebft t\u1ea1i ph\u1ea7n 4.2.4 nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26236\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-60-1.png\" alt=\"\" width=\"1323\" height=\"670\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-60-1.png 1323w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-60-1-300x152.png 300w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-60-1-1024x519.png 1024w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-60-1-768x389.png 768w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-60-1-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-60-1-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-60-1-100x51.png 100w\" sizes=\"auto, (max-width: 1323px) 100vw, 1323px\" \/><\/p>\n<h3>2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y K\u00ea\u0301 toa\u0301n x\u01b0\u0309 ly\u0301 nh\u01b0 sau:<\/p>\n<p>1. Nh\u1ea5n v\u00e0o<strong> s\u1ed1 ch\u1ee9ng t\u1eeb<\/strong> tr\u00ean b\u00e1o c\u00e1o, nh\u1ea5n <strong>B\u1ecf ghi\\S\u1eeda<\/strong>.<\/p>\n<p>2. Ch\u1ecdn tab <strong>Th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh, <\/strong>nh\u1eadp \u0111\u00fang th\u00f4ng tin th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng d\u1eabn \u0111\u00e1nh gi\u00e1 l\u1ea1i <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/danh-gia-lai-tscd\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>, r\u1ed3i nh\u1ea5n h\u1ea1ch to\u00e1n \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 c\u1eadp nh\u1eadt l\u1ea1i th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh sang tab h\u1ea1ch to\u00e1n.<\/p>\n<p>3. Nh\u1ea5n <strong>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong> \u0111\u1ec3 ph\u1ea7n m\u1ec1m l\u1ea5y th\u00f4ng tin h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi kh\u1edbp v\u1edbi th\u00f4ng tin <strong>H\u1ea1ch to\u00e1n<\/strong>. Nh\u1ea5n<strong> C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34388\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/264-1.png\" alt=\"\" width=\"1436\" height=\"763\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/264-1.png 1436w, \/ke-toan\/wp-content\/uploads\/2020\/08\/264-1-300x159.png 300w, \/ke-toan\/wp-content\/uploads\/2020\/08\/264-1-1024x544.png 1024w, \/ke-toan\/wp-content\/uploads\/2020\/08\/264-1-768x408.png 768w, \/ke-toan\/wp-content\/uploads\/2020\/08\/264-1-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2020\/08\/264-1-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2020\/08\/264-1-100x53.png 100w\" sizes=\"auto, (max-width: 1436px) 100vw, 1436px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean gi\u00e1 ho\u1eb7c hao m\u00f2n\/kh\u1ea5u&#8230;<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[143],"ht-kb-tag":[],"class_list":["post-6409","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-buoc-2-kiem-tra-chung-tu-so-sach"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6409","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=6409"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6409\/revisions"}],"predecessor-version":[{"id":69437,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6409\/revisions\/69437"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=6409"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=6409"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=6409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}