{"id":69107,"date":"2025-12-22T17:16:41","date_gmt":"2025-12-22T10:16:41","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=69107"},"modified":"2025-12-24T13:39:23","modified_gmt":"2025-12-24T06:39:23","slug":"lam-the-nao-khi-chung-tu-xac-dinh-ket-qua-hoat-dong-co-dong-hien-am","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-khi-chung-tu-xac-dinh-ket-qua-hoat-dong-co-dong-hien-am\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u00f3 d\u00f2ng s\u1ed1 ti\u1ec1n \u00e2m?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
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 l\u00e0m ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng ( ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n) th\u1ea5y d\u00f2ng hi\u1ec7n \u00e2m ti\u1ec1n.<\/p>\n
$\"\"$ <\/p>\n

2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n

2.1 Nguy\u00ean nh\u00e2n<\/h4>\n
Khi l\u00e0m x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u00e1c t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n t\u1eeb t\u00e0i kho\u1ea3n \u0111\u1ea7u 5 t\u1edbi \u0111\u1ea7u 9 \u0111\u01b0\u1ee3c t\u00edch chi ti\u1ebft theo c\u00e1i g\u00ec trong Danh m\u1ee5c\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/a> th\u00ec k\u1ebft chuy\u1ec3n s\u1ebd k\u1ebft chuy\u1ec3n chi ti\u1ebft t\u1edbi c\u00e1i \u0111\u00f3. Ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u00f3 d\u00f2ng \u00e2m th\u01b0\u1eddng do 2 nguy\u00ean nh\u00e2n:<\/p>\n
+ Tr\u01b0\u1edbc khi l\u00e0m X\u0110KQ t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 b\u1ecb \u00e2m khi xem S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/p>\n
+ Xem S05-H th\u1ea5y s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n kh\u00f4ng \u00e2m nh\u01b0ng l\u00e0m X\u0110KQ \u00e2m do c\u00f3 th\u00f4ng tin chi ti\u1ebft theo b\u1ecb \u00e2m<\/p>\n
V\u00ec v\u1eady \u0111\u1ec3 ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd d\u00f2ng \u00e2m anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n

2.2 Gi\u1ea3i ph\u00e1p<\/h4>\n
B\u01b0\u1edbc 1: Ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n c\u00f3 s\u1ed1 d\u01b0 \u00e2m tr\u01b0\u1edbc khi k\u1ebft chuy\u1ec3n kh\u00f4ng.<\/h5>\n
L\u01b0u \u00fd:<\/strong> C\u1ea7n B\u1ecf ghi<\/strong> h\u1ebft ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 \u0111\u00e3 l\u00e0m tr\u01b0\u1edbc khi ki\u1ec3m tra \u0111\u1ec3 xem \u0111\u00fang s\u1ed1 li\u1ec7u ph\u00e1t sinh th\u1ef1c t\u1ebf.<\/p>\n
\n
V\u00e0o B\u00e1o c\u00e1o\\S\u1ed5 k\u1ebf to\u00e1n\\<\/strong> T\u00edch \u0111\u00fap v\u00e0o d\u00f2ng S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/strong><\/li>\n
Ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o: ch\u1ecdn kho\u1ea3ng th\u1eddi gian, t\u00edch v\u00e0o \u00f4 T\u1ed5ng h\u1ee3p<\/strong><\/li>\n
Nh\u1ea5n Xem b\u00e1o c\u00e1o.<\/strong><\/li>\n
Ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n t\u1eeb \u0111\u1ea7u 5 t\u1edbi \u0111\u1ea7u 9 xem c\u00f3 d\u01b0 \u00e2m kh\u00f4ng, n\u1ebfu c\u00f3 th\u00ec nh\u1ea5n v\u00e0o s\u1ed1 t\u00e0i kho\u1ea3n b\u1ecb \u00e2m v\u00e0 ki\u1ec3m tra l\u1ea1i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh cho \u0111\u00fang, th\u00f4ng th\u01b0\u1eddng b\u1ecb \u00e2m th\u01b0\u1eddng do nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh ( V\u00ed d\u1ee5 ch\u1ee9ng t\u1eeb ph\u00e1t sinh h\u1ea1ch to\u00e1n N\u1ee3 6111\/ C\u00f3 TK 511, nh\u01b0ng khi \u0111i\u1ec1u ch\u1ec9nh kinh ph\u00ed l\u1ea1i h\u1ea1ch to\u00e1n N\u1ee3 TK 6118\/ C\u00f3 TK 511 –> C\u1ea7n s\u1eeda l\u1ea1i chi \u1edf t\u00e0i kho\u1ea3n n\u00e0o th\u00ec khi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c n\u1ed9p tr\u1ea3 ph\u1ea3i ch\u1ecdn \u0111\u00fang t\u00e0i kho\u1ea3n \u0111\u00f3)<\/li>\n<\/ul>\n
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\n
Sau khi \u0111i\u1ec1u ch\u1ec9nh xong anh\/ch\u1ecb th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng l\u1ea1i.<\/li>\n<\/ul>\n
N\u1ebfu kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n n\u00e0o c\u00f3 s\u1ed1 d\u01b0 \u00e2m tr\u01b0\u1edbc khi\u00a0 l\u00e0m x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3, ho\u1eb7c l\u00e0m xong b\u01b0\u1edbc 1 r\u1ed3i l\u00e0m x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u1eabn \u00e2m th\u00ec chuy\u1ec3n sang b\u01b0\u1edbc 2<\/a>.<\/p>\n
B\u01b0\u1edbc 2: Ki\u1ec3m tra t\u00e0i kho\u1ea3n b\u1ecb \u00e2m theo t\u1eebng y\u1ebfu t\u1ed1 \u0111ang t\u00edch chi ti\u1ebft theo xem \u00e2m \u1edf \u0111\u00e2u th\u00ec ki\u1ec3m tra \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i cho ph\u00f9 h\u1ee3p<\/h5>\n
Theo m\u1eb7c \u0111\u1ecbnh c\u00e1c t\u00e0i kho\u1ea3n 611, 511, 642, 531,… s\u1ebd th\u01b0\u1eddng chi ti\u1ebft theo ngu\u1ed3n, ch\u01b0\u01a1ng, lo\u1ea1i kho\u1ea3n, 531, 642 th\u01b0\u1eddng chi ti\u1ebft\u00a0 theo ho\u1ea1t \u0111\u1ed9ng n\u1eefa. Anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o Danh m\u1ee5c\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, t\u00edch \u0111\u00fap t\u00e0i kho\u1ea3n c\u1ea7n xem l\u00ean \u0111\u1ec3 ki\u1ec3m tra t\u00e0i kho\u1ea3n \u0111ang \u0111\u01b0\u1ee3c t\u00edch chi ti\u1ebft theo c\u00e1c y\u1ebfu t\u1ed1 n\u00e0o.<\/p>\n
\n
Th\u01b0\u1eddng c\u00e1c t\u00e0i kho\u1ea3n s\u1ed1 d\u01b0 kh\u00f4ng \u00e2m nh\u01b0ng k\u1ebft chuy\u1ec3n l\u1ea1i \u00e2m th\u00ec t\u00e0i kho\u1ea3n \u0111\u00f3 s\u1ebd hi\u1ec7n nhi\u1ec1u d\u00f2ng, d\u00f2ng \u00e2m, d\u00f2ng d\u01b0\u01a1ng. Anh\/ch\u1ecb c\u00f3 th\u1ec3 nh\u00ecn nh\u1eefng d\u00f2ng k\u1ebft chuy\u1ec3n c\u1ee7a t\u00e0i kho\u1ea3n \u0111\u00f3 xem c\u00f3 kh\u00e1c bi\u1ec7t v\u1ec1 ngu\u1ed3n, ch\u01b0\u01a1ng, kho\u1ea3n, ti\u1ec3u m\u1ee5c (Xem \u1edf tab h\u1ea1ch to\u00e1n), ho\u1ea1t \u0111\u1ed9ng ( Xem \u1edf tab th\u1ed1ng k\u00ea),… kh\u00f4ng.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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T\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh y\u1ebfu t\u1ed1 chi ti\u1ebft \u0111ang b\u1ecb sai<\/strong>, sau \u0111\u00f3 v\u00e0o t\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb<\/a>, l\u1ecdc t\u00e0i kho\u1ea3n v\u00e0 y\u1ebfu t\u1ed1 sai<\/strong> \u0111\u1ec3 ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i. Theo h\u00ecnh minh h\u1ecda, t\u00e0i kho\u1ea3n 6421<\/strong> c\u00f3 2 d\u00f2ng<\/strong>, trong \u0111\u00f3 1 d\u00f2ng b\u1ecb \u00e2m<\/strong> v\u00e0 2 d\u00f2ng kh\u00e1c nhau v\u1ec1 ngu\u1ed3n<\/strong>; c\u1ea7n x\u00e1c \u0111\u1ecbnh ngu\u1ed3n \u0111\u00fang<\/strong>, r\u1ed3i l\u1ecdc ngu\u1ed3n sai<\/strong>, l\u1ecdc l\u1ea7n l\u01b0\u1ee3t b\u00ean TK N\u1ee3 v\u00e0 TK C\u00f3 \u0111\u1ec3 ki\u1ec3m tra v\u00e0 s\u1eeda l\u1ea1i ph\u00e1t sinh chi ti\u1ebft.<\/li>\n
Sau khi x\u1eed l\u00fd xong anh\/ch\u1ecb th\u1ef1c hi\u1ec7n l\u00e0m l\u1ea1i x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/li>\n<\/ul>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
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 l\u00e0m ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng ( ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n) th\u1ea5y d\u00f2ng hi\u1ec7n \u00e2m ti\u1ec1n. 2. C\u00e1ch x\u1eed l\u00fd 2.1 Nguy\u00ean nh\u00e2n Khi l\u00e0m x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng…<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[188],"ht-kb-tag":[],"class_list":["post-69107","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tong-hop"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/69107","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\/71"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=69107"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/69107\/revisions"}],"predecessor-version":[{"id":69303,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/69107\/revisions\/69303"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=69107"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=69107"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=69107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}