{"id":6484,"date":"2020-08-25T01:31:26","date_gmt":"2020-08-25T01:31:26","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=6484"},"modified":"2025-12-25T13:49:11","modified_gmt":"2025-12-25T06:49:11","slug":"6-1-chung-tu-chenh-lech-hach-toan-tai-chinh-va-ngoai-bang","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/6-1-chung-tu-chenh-lech-hach-toan-tai-chinh-va-ngoai-bang\/","title":{"rendered":"6.1. Danh s\u00e1ch ch\u1ee9ng t\u1eeb c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa h\u1ea1ch to\u00e1n t\u00e0i ch\u00ednh v\u00e0 h\u1ea1ch to\u00e1n ngo\u1ea1i b\u1ea3ng"},"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 danh s\u00e1ch ch\u1ee9ng t\u1eeb c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa h\u1ea1ch to\u00e1n t\u00e0i ch\u00ednh v\u00e0 h\u1ea1ch to\u00e1n ngo\u1ea1i b\u1ea3ng.<\/p>\n<p>V\u00e0o m\u1ee5c <strong>H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m. Chi ti\u1ebft<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/huong-dan-tong-quan-cac-nghiep-vu-can-kiem-tra\/\" target=\"_blank\" rel=\"noopener\">\u00a0<strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/p>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300 trong ba\u0309ng l\u00ea\u0323ch v\u01a1\u0301i ha\u0323ch toa\u0301n ngoa\u0323i ba\u0309ng thi\u0300 ch\u01b0\u01a1ng tri\u0300nh se\u0303 hi\u00ea\u0309n thi\u0323 ba\u0301o ca\u0301o chi ti\u00ea\u0301t nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-66989\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/R15-36.jpg\" alt=\"\" width=\"1367\" height=\"703\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/R15-36.jpg 1367w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-36-300x154.jpg 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-36-1024x527.jpg 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-36-768x395.jpg 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-36-50x26.jpg 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-36-60x31.jpg 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-36-100x51.jpg 100w\" sizes=\"auto, (max-width: 1367px) 100vw, 1367px\" \/><\/p>\n<h3>2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y x\u01b0\u0309 ly\u0301 nh\u01b0 sau:<\/p>\n<p>1. Tr\u00ean m\u00e0n h\u00ecnh b\u00e1o c\u00e1o, t\u00edch v\u00e0o <strong>S\u1ed1\u00a0ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 m\u1edf ch\u1ee9ng\u00a0t\u1eeb\u00a0co\u0301 ch\u00eanh l\u00ea\u0323ch l\u00ean.<\/p>\n<p>2. Nh\u1ea5n <strong>B\u1ecf ghi\\S\u1eeda,<\/strong> nh\u1ea5n v\u00e0o<strong> C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong> \u0111\u1ec3\u00a0ph\u1ea7n\u00a0m\u1ec1m\u00a0c\u1eadp nh\u1eadt l\u1ea1i\u00a0s\u1ed1\u00a0\u0111\u00fang, r\u1ed3i nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/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 danh s\u00e1ch ch\u1ee9ng t\u1eeb c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa h\u1ea1ch to\u00e1n t\u00e0i ch\u00ednh v\u00e0 h\u1ea1ch to\u00e1n ngo\u1ea1i b\u1ea3ng. V\u00e0o m\u1ee5c H\u01b0\u1edbng d\u1eabn quy\u1ebft&#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-6484","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\/6484","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=6484"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6484\/revisions"}],"predecessor-version":[{"id":69641,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6484\/revisions\/69641"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=6484"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=6484"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=6484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}