{"id":6426,"date":"2020-08-24T10:14:18","date_gmt":"2020-08-24T10:14:18","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=6426"},"modified":"2026-04-22T16:47:39","modified_gmt":"2026-04-22T09:47:39","slug":"4-1-qlts-chenh-lech-so-du-dau-nam-tai-khoan-nguyen-gia","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/4-1-qlts-chenh-lech-so-du-dau-nam-tai-khoan-nguyen-gia\/","title":{"rendered":"4.1. Ch\u00eanh l\u1ec7ch s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u00e0i kho\u1ea3n nguy\u00ean gi\u00e1, hao m\u00f2n lu\u1ef9 k\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n theo d\u00f5i tr\u00ean Danh s\u00e1ch 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 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 k\u1ebft n\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m iHOS QLTS \u0111\u1ec3 l\u1ea5y ch\u1ee9ng t\u1eeb ph\u00e1t sinh c\u1ee7a t\u00e0i s\u1ea3n v\u1ec1 ph\u1ea7n m\u1ec1m MISA iHOS K\u1ebf To\u00e1n, khi th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o c\u00f3 ch\u00eanh l\u1ec7ch s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a t\u00e0i kho\u1ea3n nguy\u00ean gi\u00e1, hao m\u00f2n\/ kh\u1ea5u hao l\u0169y k\u1ebf v\u1edbi nguy\u00ean gi\u00e1, hao m\u00f2n\/kh\u1ea5u hao l\u0169y k\u1ebf tr\u00ean QLTS.<\/p>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p co\u0301 ch\u00eanh l\u00ea\u0323ch gi\u01b0\u0303a nguy\u00ean gia\u0301 tr\u00ean ca\u0301c TK 211, 214 v\u01a1\u0301i s\u1ed1 ti\u1ec1n theo d\u00f5i tr\u00ean Danh s\u00e1ch TSC\u0110 th\u00ec ch\u01b0\u01a1ng tri\u0300nh se\u0303 hi\u00ea\u0309n thi\u0323 ba\u0301o ca\u0301o chi ti\u00ea\u0301t t\u1ea1i ph\u1ea7n 4.1 nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-69811 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/21-3.png\" alt=\"\" width=\"1639\" height=\"516\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/21-3.png 1639w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-3-300x94.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-3-1024x322.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-3-768x242.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-3-50x16.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-3-1536x484.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-3-60x19.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/21-3-100x31.png 100w\" sizes=\"auto, (max-width: 1639px) 100vw, 1639px\" \/><\/p>\n<h3>2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y anh\/ch\u1ecb x\u01b0\u0309 ly\u0301 nh\u01b0 sau:<\/p>\n<p><strong>2.1 Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u01b0 TK \u0111\u1ea7u n\u0103m tr\u00ean s\u1ed5 k\u1ebf to\u00e1n l\u00e0 s\u1ed1 \u0111\u00fang:<\/strong><\/p>\n<p>Anh\/ch\u1ecb v\u00e0o ph\u1ea7n m\u1ec1m iHOS QLTS, ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh cho \u0111\u00fang xem thi\u1ebfu t\u00e0i s\u1ea3n n\u00e0o th\u00ec khai b\u00e1o b\u1ed5 sung, th\u1eeba th\u00ec ghi gi\u1ea3m, t\u00e0i s\u1ea3n t\u0103ng t\u1eeb n\u0103m c\u0169 sai th\u00ec th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh. Chi ti\u1ebft anh\/ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng <a href=\"https:\/\/qltshelp.misa.vn\/knowledge-base\/tai-san\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>L\u01b0u \u00fd: <\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n t\u1eeb n\u0103m c\u0169 nh\u01b0ng ch\u01b0a khai b\u00e1o v\u00e0o ph\u1ea7n m\u1ec1m th\u00ec l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/qltshelp.misa.vn\/knowledge-base\/don-vi-cua-toi-co-tai-san-da-su-dung-truoc-do-nhung-chua-duoc-ghi-tang-tren-phan-mem-toi-muon-khai-bao-bu-tai-san-thi-lam-nhu-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<li>Anh\/ch\u1ecb c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu l\u1ea1i s\u1ed1 d\u01b0 211, 214 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh v\u1edbi s\u1ed5 t\u00e0i s\u1ea3n tr\u00ean QLTS theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-doi-chieu-so-du-tk-211-214-tren-bang-can-doi-so-phat-sinh-voi-so-tscd-co-ket-noi-pm-qlts\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<p><strong>2.2 Tr\u01b0\u1eddng h\u1ee3p S\u1ed1 ti\u1ec1n tr\u00ean iHOS QLTS l\u00e0 s\u1ed1 \u0111\u00fang:<\/strong><\/p>\n<p>1. V\u00e0o<strong>S\u1ed1 d\u01b0 ban \u0111\u1ea7u \\ S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/strong><\/p>\n<p>2. Ki\u0301ch \u0111u\u0301p chu\u00f4\u0323t va\u0300o ca\u0301c TK c\u00f3 sai s\u00f3t<strong> (2111, 2113, 214)<\/strong> \u0111\u00ea\u0309 s\u01b0\u0309a la\u0323i s\u00f4\u0301 d\u01b0 cho \u0111u\u0301ng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34396\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/267-1.png\" alt=\"\" width=\"1268\" height=\"668\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/267-1.png 1268w, \/ke-toan\/wp-content\/uploads\/2020\/08\/267-1-300x158.png 300w, \/ke-toan\/wp-content\/uploads\/2020\/08\/267-1-1024x539.png 1024w, \/ke-toan\/wp-content\/uploads\/2020\/08\/267-1-768x405.png 768w, \/ke-toan\/wp-content\/uploads\/2020\/08\/267-1-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2020\/08\/267-1-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2020\/08\/267-1-100x53.png 100w\" sizes=\"auto, (max-width: 1268px) 100vw, 1268px\" \/><\/p>\n<h3>3. L\u01b0u \u00fd<\/h3>\n<p>Khi s\u1eeda l\u1ea1i s\u1ed1 d\u01b0 ban \u0111\u1ea7u anh\/ch\u1ecb c\u1ea7n ki\u1ec3m tra xem c\u00f3 kh\u1edbp v\u1edbi b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p n\u0103m tr\u01b0\u1edbc kh\u00f4ng. N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 hi\u1ec7n t\u1ea1i \u0111ang \u0111\u00fang v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc \u0111\u00e3 n\u1ed9p nh\u01b0ng l\u1ec7ch v\u1edbi s\u1ed1 tr\u00ean iHOS QLTS, s\u1ed1 \u1edf ph\u1ea7n m\u1ec1m iHOS QLTS l\u00e0 \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf th\u00ec anh\/ch\u1ecb nh\u1ea5n v\u00e0o m\u1ee5c<strong> \u0110i\u1ec1u ch\u1ec9nh th\u00e0nh ph\u00e1t sinh<\/strong>\\ nh\u1eadp ng\u00e0y ch\u1ee9ng t\u1eeb, ngu\u1ed3n\\<strong>C\u1ea5t<\/strong> \u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i cho cu\u1ed1i k\u1ef3 2 b\u00e1o c\u00e1o kh\u1edbp nhau:<\/p>\n<ul>\n<li>N\u1ee3 TK 211\/C\u00f3 TK 421: Ph\u1ea7n nguy\u00ean gi\u00e1 ch\u00eanh l\u1ec7ch (N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 211 \u1edf b\u1ea3ng c\u00e2n \u0111\u1ed1i it h\u01a1n iHOS QLTS, n\u1ebfu s\u1ed1 d\u01b0 211 nhi\u1ec1u h\u01a1n th\u00ec h\u1ea1ch to\u00e1n ng\u01b0\u1ee3c l\u1ea1i).<\/li>\n<li>N\u1ee3 TK 421\/C\u00f3 TK 214: Ph\u1ea7n hao m\u00f2n ch\u00eanh l\u1ec7ch (N\u1ebfu s\u1ed1 d\u01b0\u00a0 \u0111\u1ea7u k\u1ef3 214 \u1edf b\u1ea3ng c\u00e2n \u0111\u1ed1i it h\u01a1n iHOS QLTS, n\u1ebfu s\u1ed1 d\u01b0 214 nhi\u1ec1u h\u01a1n th\u00ec h\u1ea1ch to\u00e1n ng\u01b0\u1ee3c l\u1ea1i).<\/li>\n<\/ul>\n<p>Hi\u1ec7n t\u1ea1i ph\u1ea7n c\u1ea3nh b\u00e1o n\u00e0y m\u1edbi c\u1ea3nh b\u00e1o \u0111\u01b0\u1ee3c nguy\u00ean gi\u00e1, hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh, ch\u01b0a c\u1ea3nh b\u00e1o \u0111\u01b0\u1ee3c tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng.<\/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 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 k\u1ebft n\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m iHOS QLTS \u0111\u1ec3 l\u1ea5y ch\u1ee9ng t\u1eeb ph\u00e1t sinh c\u1ee7a t\u00e0i s\u1ea3n v\u1ec1 ph\u1ea7n m\u1ec1m MISA iHOS K\u1ebf To\u00e1n, khi th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u1ee9ng&#8230;<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-6426","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6426","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=6426"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6426\/revisions"}],"predecessor-version":[{"id":76697,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6426\/revisions\/76697"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=6426"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=6426"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=6426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}