{"id":6523,"date":"2020-08-25T02:25:17","date_gmt":"2020-08-25T02:25:17","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=6523"},"modified":"2025-12-27T10:53:45","modified_gmt":"2025-12-27T03:53:45","slug":"9-3-kiem-tra-so-du-tai-khoan-doanh-thu-chi-phi","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/9-3-kiem-tra-so-du-tai-khoan-doanh-thu-chi-phi\/","title":{"rendered":"9.3. Ki\u00ea\u0309m tra s\u00f4\u0301 d\u01b0 ta\u0300i khoa\u0309n doanh thu chi phi\u0301"},"content":{"rendered":"<h3>1. T\u1ed5ng quan\u00a0<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed c\u00f2n s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 do ch\u01b0a k\u1ebft chuy\u1ec3n h\u1ebft, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 th\u1ef1c hi\u1ec7n ch\u1ee9ng t\u1eeb X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 k\u1ebft chuy\u1ec3n \u0111\u00fang, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u cu\u1ed1i k\u1ef3 kh\u00f4ng c\u00f2n d\u01b0<\/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:\u00a0<\/strong>Nh\u1ea5n v\u00e0o m\u1ee5c 9.3 n\u1ebfu c\u00f3 c\u1ea3nh b\u00e1o \u0111\u1ecf.<\/p>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p co\u0301 ca\u0301c ta\u0300i khoa\u0309n doanh thu chi phi\u0301 ch\u01b0a k\u00ea\u0301t chuy\u00ea\u0309n h\u00ea\u0301t va\u0300 co\u0300n s\u00f4\u0301 d\u01b0 cu\u00f4\u0301i ky\u0300 thi\u0300 ch\u01b0\u01a1ng tri\u0300nh hi\u00ea\u0309n thi\u0323 ba\u0301o ca\u0301o v\u01a1\u0301i ca\u0301c n\u00f4\u0323i dung sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-67031\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/R15-43.jpg\" alt=\"\" width=\"1367\" height=\"698\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/R15-43.jpg 1367w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-43-300x153.jpg 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-43-1024x523.jpg 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-43-768x392.jpg 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-43-50x26.jpg 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-43-60x31.jpg 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/R15-43-100x51.jpg 100w\" sizes=\"auto, (max-width: 1367px) 100vw, 1367px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>C\u00e1ch x\u1eed l\u00fd.<\/p>\n<p>1. Nh\u00e2\u0301n<strong> X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng\u00a0<\/strong>nh\u1ea5n C\u1ea5t\u00a0<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh xong v\u1eabn c\u00f2n d\u01b0 anh\/ch\u1ecb tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/mot-so-nguyen-nhan-khac-lam-bao-cao-s05-sai-lech\/\"> t\u1ea1i \u0111\u00e2y<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed c\u00f2n s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 do ch\u01b0a k\u1ebft chuy\u1ec3n h\u1ebft, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 th\u1ef1c hi\u1ec7n ch\u1ee9ng t\u1eeb X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 k\u1ebft chuy\u1ec3n \u0111\u00fang, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u cu\u1ed1i k\u1ef3&#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-6523","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\/6523","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=6523"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6523\/revisions"}],"predecessor-version":[{"id":69999,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6523\/revisions\/69999"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=6523"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=6523"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=6523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}