{"id":6518,"date":"2020-08-25T02:23:44","date_gmt":"2020-08-25T02:23:44","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=6518"},"modified":"2025-12-27T10:50:32","modified_gmt":"2025-12-27T03:50:32","slug":"9-2-kiem-tra-tinh-chat-tai-khoan-so-voi-che-do-hien-hanh","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/9-2-kiem-tra-tinh-chat-tai-khoan-so-voi-che-do-hien-hanh\/","title":{"rendered":"9.2. Ki\u1ec3m tra ti\u0301nh ch\u00e2\u0301t c\u1ee7a ta\u0300i kho\u1ea3n so v\u01a1\u0301i ch\u1ebf \u0111\u1ed9 hi\u1ec7n ha\u0300nh"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra khi <strong data-start=\"82\" data-end=\"122\">B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh sai s\u1ed1 li\u1ec7u<\/strong>\u00a0do thi\u1ebft l\u1eadp <strong data-start=\"158\" data-end=\"241\">t\u00ednh ch\u1ea5t t\u00e0i kho\u1ea3n (D\u01b0 N\u1ee3\/D\u01b0 C\u00f3\/L\u01b0\u1ee1ng t\u00ednh) ch\u01b0a \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh<\/strong>, v\u00e0 c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i t\u00ednh ch\u1ea5t t\u00e0i kho\u1ea3n \u0111\u1ec3 b\u00e1o c\u00e1o l\u00ean \u0111\u00fang.<\/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 9.2 \u0111\u1ec3 ki\u1ec3m tra chi ti\u1ebft n\u1ebfu c\u00f3 c\u1ea3nh b\u00e1o m\u00e0u \u0111\u1ecf<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34449 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/50-1.jpg\" alt=\"\" width=\"1875\" height=\"832\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/50-1.jpg 1875w, \/ke-toan\/wp-content\/uploads\/2020\/08\/50-1-300x133.jpg 300w, \/ke-toan\/wp-content\/uploads\/2020\/08\/50-1-1024x454.jpg 1024w, \/ke-toan\/wp-content\/uploads\/2020\/08\/50-1-768x341.jpg 768w, \/ke-toan\/wp-content\/uploads\/2020\/08\/50-1-50x22.jpg 50w, \/ke-toan\/wp-content\/uploads\/2020\/08\/50-1-1536x682.jpg 1536w, \/ke-toan\/wp-content\/uploads\/2020\/08\/50-1-60x27.jpg 60w, \/ke-toan\/wp-content\/uploads\/2020\/08\/50-1-100x44.jpg 100w\" sizes=\"auto, (max-width: 1875px) 100vw, 1875px\" \/><\/p>\n<h3>3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p>Nguy\u00ean nh\u00e2n : Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i ph\u00e1t sinh sai s\u00f4\u0301 li\u00ea\u0323u la\u0300 do ca\u0301c ta\u0300i khoa\u0309n \u0111ang thi\u00ea\u0301t l\u00e2\u0323p ti\u0301nh ch\u00e2\u0301t N\u01a1\u0323, Co\u0301, L\u01b0\u01a1\u0303ng ti\u0301nh kh\u00f4ng phu\u0300 h\u01a1\u0323p v\u01a1\u0301i ch\u00ea\u0301 \u0111\u00f4\u0323 k\u00ea\u0301 toa\u0301n hi\u00ea\u0323n ha\u0300nh. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y\u00a0 thi\u00ea\u0301t l\u00e2\u0323p la\u0323i ti\u0301nh ch\u00e2\u0301t ta\u0300i khoa\u0309n cho \u0111u\u0301ng v\u01a1\u0301i quy \u0111i\u0323nh hi\u00ea\u0323n ha\u0300nh:<\/p>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>Va\u0300o <strong>Danh mu\u0323c\\Ta\u0300i khoa\u0309n\\H\u00ea\u0323 th\u00f4\u0301ng ta\u0300i khoa\u0309n<\/strong>.<\/p>\n<p><strong><img decoding=\"async\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2020\/08\/6-Thue-04.png\" \/><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Ki\u0301ch \u0111u\u0301p chu\u00f4\u0323t va\u0300o ta\u0300i khoa\u0309n c\u00e2\u0300n s\u01b0\u0309a la\u0323i ti\u0301nh ch\u00e2\u0301t ta\u0300i khoa\u0309n.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ta\u0323i c\u00f4\u0323t <strong>Ti\u0301nh ch\u00e2\u0301t<\/strong>, cho\u0323n <strong>D\u01b0 N\u01a1\u0323, D\u01b0 co\u0301 <\/strong>hay <strong>L\u01b0\u01a1\u0303ng ti\u0301nh<\/strong>. Nh\u00e2\u0301n <strong>C\u00e2\u0301t<\/strong>.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2020\/08\/1-Tai-khoan-04.png\" \/><\/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 khi B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh sai s\u1ed1 li\u1ec7u\u00a0do thi\u1ebft l\u1eadp t\u00ednh ch\u1ea5t t\u00e0i kho\u1ea3n (D\u01b0 N\u1ee3\/D\u01b0 C\u00f3\/L\u01b0\u1ee1ng t\u00ednh) ch\u01b0a \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, v\u00e0 c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i t\u00ednh ch\u1ea5t t\u00e0i kho\u1ea3n \u0111\u1ec3 b\u00e1o c\u00e1o l\u00ean&#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-6518","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\/6518","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=6518"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6518\/revisions"}],"predecessor-version":[{"id":69997,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6518\/revisions\/69997"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=6518"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=6518"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=6518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}