{"id":6513,"date":"2020-08-25T02:21:46","date_gmt":"2020-08-25T02:21:46","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=6513"},"modified":"2025-12-27T10:47:02","modified_gmt":"2025-12-27T03:47:02","slug":"9-1-kiem-tra-tong-tai-san-va-tong-nguon-von-dau-nam","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/9-1-kiem-tra-tong-tai-san-va-tong-nguon-von-dau-nam\/","title":{"rendered":"9.1. Ki\u1ec3m tra t\u1ed5ng ta\u0300i s\u1ea3n va\u0300 t\u1ed5ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u n\u0103m"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra tr\u01b0\u1eddng h\u1ee3p S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m <strong data-start=\"89\" data-end=\"147\">t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng ngu\u1ed3n v\u1ed1n kh\u00f4ng b\u1eb1ng nhau<\/strong>, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch v\u00e0 c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 cho \u0111\u00fang, \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i t\u00e0i s\u1ea3n \u2013 ngu\u1ed3n v\u1ed1n theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n<\/p>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> 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><strong>B\u01b0\u1edbc 2: <\/strong>Nh\u1ea5n v\u00e0o m\u1ee5c 9.1.N\u1ebfu pha\u0301t hi\u00ea\u0323n ch\u00eanh l\u00ea\u0323ch gi\u01b0\u0303a t\u00f4\u0309ng ta\u0300i sa\u0309n va\u0300 t\u00f4\u0309ng ngu\u00f4\u0300n v\u00f4\u0301n thi\u0300 ch\u01b0\u01a1ng tri\u0300nh hi\u00ea\u0309n thi\u0323 c\u1ea3nh b\u00e1o \u0111\u1ecf v\u01a1\u0301i ca\u0301c n\u00f4\u0323i dung sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-67025\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/R15-41.jpg\" alt=\"\" width=\"1367\" height=\"704\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/R15-41.jpg 1367w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-41-300x154.jpg 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-41-1024x527.jpg 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-41-768x396.jpg 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-41-50x26.jpg 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-41-60x31.jpg 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-41-100x51.jpg 100w\" sizes=\"auto, (max-width: 1367px) 100vw, 1367px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> C\u00e1ch x\u1eed l\u00fd\u00a0<\/p>\n<p>Nguy\u00ean nh\u00e2n d\u00e2\u0303n \u0111\u00ea\u0301n ch\u00eanh l\u00ea\u0323ch gi\u01b0\u0303a t\u00f4\u0309ng ta\u0300i sa\u0309n va\u0300 t\u00f4\u0309ng ngu\u00f4\u0300n v\u00f4\u0301n la\u0300 do nh\u00e2\u0323p s\u00f4\u0301 d\u01b0 \u0111\u00e2\u0300u ky\u0300 cu\u0309a ta\u0300i khoa\u0309n ch\u01b0a \u0111u\u0301ng.<\/p>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y c\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 x\u01b0\u0309 ly\u0301 nh\u01b0 sau:<\/p>\n<p>1. Nh\u1ea5n <strong>S\u1eeda\u00a0s\u00f4\u0301 d\u01b0 ban \u0111\u00e2\u0300u<\/strong>.<\/p>\n<p>2. Ki\u0301ch \u0111u\u0301p chu\u00f4\u0323t va\u0300o ta\u0300i khoa\u0309n co\u0301 ch\u00eanh l\u00ea\u0323ch \u0111\u00ea\u0309 nh\u00e2\u0323p la\u0323i s\u00f4\u0301 d\u01b0 \u0111\u00e2\u0300u ky\u0300 cho \u0111u\u0301ng. Nh\u00e2\u0301n <strong>C\u00e2\u0301t.<\/strong><\/p>\n<p>3. N\u1ebfu s\u1ed1 d\u01b0 sai, kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 th\u00ec nh\u1ea5n\u00a0v\u00e0o m\u0169i t\u00ean c\u1ea1nh S\u1eeda nh\u1ea5n X\u00f3a s\u1ed1 d\u01b0\u00a0<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-67027\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/R15-42.jpg\" alt=\"\" width=\"1367\" height=\"534\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/R15-42.jpg 1367w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-42-300x117.jpg 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-42-1024x400.jpg 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-42-768x300.jpg 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-42-50x20.jpg 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-42-60x23.jpg 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-42-100x39.jpg 100w\" sizes=\"auto, (max-width: 1367px) 100vw, 1367px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4 :\u00a0<\/strong>Nh\u1ea5n n\u00fat <span style=\"font-weight: 400;\">\u27f3<\/span> \u0111\u1ec3 l\u1ea5y l\u1ea1i d\u1eef li\u1ec7u sau khi s\u1eeda<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra tr\u01b0\u1eddng h\u1ee3p S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng ngu\u1ed3n v\u1ed1n kh\u00f4ng b\u1eb1ng nhau, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch v\u00e0 c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 cho \u0111\u00fang, \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i t\u00e0i s\u1ea3n \u2013 ngu\u1ed3n&#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-6513","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\/6513","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=6513"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6513\/revisions"}],"predecessor-version":[{"id":69991,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6513\/revisions\/69991"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=6513"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=6513"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=6513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}