{"id":6434,"date":"2020-08-24T10:18:06","date_gmt":"2020-08-24T10:18:06","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=6434"},"modified":"2025-12-26T14:42:08","modified_gmt":"2025-12-26T07:42:08","slug":"4-2-2-qlts-danh-sach-tai-san-da-ghi-tang-tren-qlts-quen-chua-hach-toan","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/4-2-2-qlts-danh-sach-tai-san-da-ghi-tang-tren-qlts-quen-chua-hach-toan\/","title":{"rendered":"4.2.2. Danh s\u00e1ch t\u00e0i s\u1ea3n \u0111\u00e3 ghi t\u0103ng tr\u00ean QLTS nh\u01b0ng qu\u00ean ch\u01b0a h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n n\u00ean kh\u00f4ng hi\u1ec3n th\u1ecb tr\u00ean S\u1ed5 c\u00e1i"},"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 ki\u1ec3m tra ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi t\u0103ng tr\u00ean QLTS.VN nh\u01b0ng qu\u00ean ch\u01b0a h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n n\u00ean kh\u00f4ng hi\u1ec3n th\u1ecb tr\u00ean s\u1ed5 c\u00e1i.<\/p>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua m\u1edbi \u0111\u00e3 khai b\u00e1o nh\u01b0ng qu\u00ean ch\u01b0a ghi t\u0103ng n\u00ean kh\u00f4ng hi\u1ec3n th\u1ecb tr\u00ean S\u1ed5 c\u00e1i v\u00e0 S\u1ed5 TSC\u0110 th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o ca\u0301o chi ti\u1ebft t\u1ea1i ph\u1ea7n 4.2.2 nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26272\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-66-2.png\" alt=\"\" width=\"1361\" height=\"683\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-66-2.png 1361w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-66-2-300x151.png 300w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-66-2-1024x514.png 1024w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-66-2-768x385.png 768w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-66-2-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-66-2-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-66-2-100x50.png 100w\" sizes=\"auto, (max-width: 1361px) 100vw, 1361px\" \/><\/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. V\u00e0o ph\u00e2n h\u00ea\u0323 <strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>. Nh\u1ea5n <strong>Th\u00eam\\Ghi t\u0103ng t\u00e0i s\u1ea3n<\/strong>.<\/p>\n<p>2. Ch\u1ecdn kho\u1ea3ng th\u1eddi gian:<strong> T\u1ea5t c\u1ea3<\/strong> ho\u1eb7c <strong>Ng\u00e0y ch\u1ee9ng t\u1eeb trong kho\u1ea3ng.<\/strong><\/p>\n<p>3. Nh\u1ea5n <strong>L\u1ea5y d\u1eef li\u1ec7u<\/strong>.<\/p>\n<p>4. T\u00edch ch\u1ecdn v\u00e0o ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi t\u0103ng tr\u00ean ph\u1ea7n m\u1ec1m QLTS.<\/p>\n<p>5. Nh\u1ea5n <strong>Th\u1ef1c hi\u1ec7n<\/strong>.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2021\/01\/1-GhitangTSCD-05.png\" \/><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n khai b\u00e1o b\u1ed5 sung n\u0103m tr\u01b0\u1edbc do qu\u00ean khai b\u00e1o, n\u0103m tr\u01b0\u1edbc \u0111\u00e3 h\u1ea1ch to\u00e1n l\u00ean s\u1ed5 c\u00e1i 211, 214 th\u00ec anh\/ch\u1ecb b\u1ecf qua c\u1ea3nh b\u00e1o.<\/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 ki\u1ec3m tra ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi t\u0103ng tr\u00ean QLTS.VN nh\u01b0ng qu\u00ean ch\u01b0a h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n n\u00ean kh\u00f4ng hi\u1ec3n th\u1ecb tr\u00ean s\u1ed5 c\u00e1i. Tr\u01b0\u01a1\u0300ng&#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-6434","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\/6434","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=6434"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6434\/revisions"}],"predecessor-version":[{"id":69843,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6434\/revisions\/69843"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=6434"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=6434"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=6434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}