Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd khi s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau s\u1ed1 thu \u0111\u01b0\u1ee3c trong n\u0103m (M\u00e3 s\u1ed1 204 ho\u1eb7c 205) tr\u00ean b\u00e1o c\u00e1o B01\/BCQT b\u1ecb sai. Hai ch\u1ec9 ti\u00eau n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh th\u00f4ng qua c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh N\u1ee3 TK 0132<\/strong> ho\u1eb7c qua c\u00e1c kho\u1ea3n k\u1ebft chuy\u1ec3n doanh thu th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ghi nh\u1eadn trong n\u0103m<\/strong> (TK 531, 515, 711)<\/strong> \u1edf Ngu\u1ed3n kh\u00e1c.\u00a0<\/strong><\/p>\n
N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m c\u00e1ch x\u1eed l\u00fd trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb theo d\u00f5i\u00a0ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/strong>\u00a0\u1edf\u00a0t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng (TK 0132)<\/strong>\u00a0ho\u1eb7c ch\u1ec9 theo d\u00f5i \u1edf\u00a0t\u00e0i kho\u1ea3n trong b\u1ea3ng (TK 531, 515, 711).<\/strong><\/p>\n<\/div><\/div>\n
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2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
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L\u01b0u \u00fd:<\/strong> T\u00f9y theo quy \u0111\u1ecbnh ho\u1eb7c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 ph\u1ea3i ho\u1eb7c kh\u00f4ng ph\u1ea3i theo d\u00f5i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 \u1edf t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng (013)<\/strong><\/em><\/p>\n\n\n\n
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2.1 Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng<\/h4>\n
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B\u01b0\u1edbc 1: Nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng ? T\u00ecm ch\u1ee9ng t\u1eeb<\/strong><\/p>\n
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T\u00edch ch\u1ecdn\u00a0Ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5<\/strong>.<\/p>\n<\/li>\n
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Ch\u1ecdn\u00a0kho\u1ea3ng th\u1eddi gian<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 b\u00e1o c\u00e1o b\u1ecb sai.<\/p>\n<\/li>\n
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Nh\u1ea5n\u00a0T\u00ecm ki\u1ebfm<\/strong>\u00a0\u0111\u1ec3 hi\u1ec3n th\u1ecb danh s\u00e1ch ch\u1ee9ng t\u1eeb.<\/p>\n<\/li>\n<\/ul>\n
B\u01b0\u1edbc 2: L\u1ecdc<\/strong> TK N\u1ee3 0132 v\u00e0 ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh.<\/strong><\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0X\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n:<\/strong><\/p>\n
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?\u00a0Thi\u1ebfu ch\u1ee9ng t\u1eeb thu:<\/strong>
\n\u2192 L\u1eadp b\u1ed5 sung ch\u1ee9ng t\u1eeb chi c\u00f2n thi\u1ebfu v\u00e0o ph\u1ea7n m\u1ec1m.<\/p>\n<\/li>\n
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?\u00a0Th\u1eeba ch\u1ee9ng t\u1eeb thu (ghi sai, tr\u00f9ng, kh\u00f4ng thu\u1ed9c k\u1ef3):<\/strong>
\n\u2192 M\u1edf ch\u1ee9ng t\u1eeb \u2192 nh\u1ea5n\u00a0B\u1ecf ghi<\/strong>\u00a0\u2192 sau \u0111\u00f3\u00a0Xo\u00e1<\/strong>\u00a0ch\u1ee9ng t\u1eeb.<\/p>\n<\/li>\n
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?\u00a0H\u1ea1ch to\u00e1n sai s\u1ed1 ti\u1ec1n:<\/strong>
\n\u2192 M\u1edf ch\u1ee9ng t\u1eeb \u2192 nh\u1ea5n\u00a0B\u1ecf ghi<\/strong>\u00a0\u2192 ch\u1ecdn\u00a0S\u1eeda<\/strong> \u2192 ch\u1ec9nh l\u1ea1i\u00a0s\u1ed1 ti\u1ec1n<\/strong>\u00a0cho \u0111\u00fang \u2192 nh\u1ea5n\u00a0C\u1ea5t<\/strong>\u00a0\u0111\u1ec3 l\u01b0u.<\/p>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
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2.2 Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u01a1n v\u1ecb KH\u00d4NG h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng<\/strong><\/h4>\n
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L\u01b0u \u00fd:<\/strong><\/p>\n
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N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng, khi xem b\u00e1o c\u00e1o B01\/BCQT t\u00edch ch\u1ecdn \u201cBao g\u1ed3m s\u1ed1 li\u1ec7u ho\u1ea1t \u0111\u1ed9ng SXKD<\/strong>\u201d s\u1ebd\u00a0ph\u1ea3n \u00e1nh\u00a0t\u1ed5ng doanh thu ghi nh\u1eadn trong n\u0103m <\/strong>thu\u1ed9c Ngu\u1ed3n kh\u00e1c (M\u00e3 ngu\u1ed3n 7).<\/strong><\/span><\/li>\n
Tr\u01b0\u1eddng h\u1ee3p m\u00e3 Ngu\u1ed3n kh\u00e1c<\/strong> c\u1ee7a \u0111\u01a1n v\u1ecb KH\u00c1C m\u00e3 ngu\u1ed3n 7<\/strong>, anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n\n\n\n
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2.2.1 Nguy\u00ean nh\u00e2n 1: Do h\u1ea1ch to\u00e1n \u0111\u00fang c\u00e1c t\u00e0i kho\u1ea3n trong b\u1ea3ng 531, 515, 711 nh\u01b0ng sai ngu\u1ed3n, sai s\u1ed1 ti\u1ec1n, th\u1eeba\/thi\u1ebfu ch\u1ee9ng t\u1eeb<\/strong><\/h5>\n
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Gi\u1ea3i ph\u00e1p 1<\/b>:<\/p>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0 V\u00e0o B\u00e1o c\u00e1o\\S\u1ed5 k\u1ebf to\u00e1n, <\/b>in s\u1ed5\u00a0S03-H: S\u1ed5 c\u00e1i- H\u00ecnh th\u1ee9c nh\u1eadt k\u00fd chung<\/b><\/p>\n
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B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o:<\/p>\n
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Ngu\u1ed3n ch\u1ecdn\u00a0T\u1ea5t c\u1ea3\u00a0<\/b>(Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n xem t\u1ed5ng s\u1ed1 ph\u00e1t sinh c\u1ee7a\u00a0Ngu\u1ed3n kh\u00e1c<\/b>\u00a0b\u1ea1n ch\u1ecdn\u00a0Ngu\u1ed3n kh\u00e1c<\/b>\u00a0thay v\u00ec\u00a0T\u1ea5t c\u1ea3<\/b>)<\/li>\n
T\u00edch\u00a0C\u1ed9ng g\u1ed9p c\u00e1c b\u00fat to\u00e1n gi\u1ed1ng nhau<\/b><\/li>\n
Ch\u1ecdn\u00a0S\u1ed1 t\u00e0i kho\u1ea3n\u00a0<\/b>531, 515, 711<\/strong> (Do ch\u1ec9 ti\u00eau thu \u0111\u01b0\u1ee3c trong n\u0103m l\u1ea5y d\u1ef1a tr\u00ean ph\u00e1t sinh c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y)<\/li>\n<\/ul>\n
L\u01b0u \u00fd:\u00a0<\/b>Tr\u01b0\u1edbc khi in s\u1ed5 c\u1ea7n b\u1ecf ghi b\u00fat to\u00e1n\u00a0X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng\u00a0<\/b>trong ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p (N\u1ebfu c\u00f3).<\/p>\n
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B\u01b0\u1edbc 3:<\/strong> Tr\u00ean b\u00e1o c\u00e1o th\u1ea5y ph\u00e1t sinh TK 531, 515, 711<\/strong> n\u1eb1m \u1edf c\u00e1c ngu\u1ed3n nh\u01b0 ng\u00e2n s\u00e1ch huy\u1ec7n t\u1ef1 ch\u1ee7, ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i,…, B\u1ea1n t\u00edch ch\u1ecdn S\u1ed1 hi\u1ec7u<\/b> ch\u1ee9ng t\u1eeb ngay tr\u00ean giao di\u1ec7n b\u00e1o c\u00e1o<\/p>\n
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B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n B\u1ecf ghi\/ S\u1eeda<\/b> l\u1ea1i th\u00f4ng tin v\u1ec1 ngu\u1ed3n kh\u00e1c (ngu\u1ed3n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh) v\u00e0 s\u1ed1 ti\u1ec1n cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n
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B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong> xong khi s\u1eeda xong ch\u1ee9ng t\u1eeb<\/p>\n
B\u01b0\u1edbc 6:<\/strong> In b\u00e1o c\u00e1o \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u<\/p>\n<\/div><\/div>\n
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2.2.2 Nguy\u00ean nh\u00e2n 2: Do h\u1ea1ch to\u00e1n \u0111\u00fang ngu\u1ed3n, s\u1ed1 ti\u1ec1n, \u0111\u1ee7 ch\u1ee9ng t\u1eeb nh\u01b0ng sai t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n<\/strong><\/h5>\n
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Gi\u1ea3i ph\u00e1p 2:<\/b><\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o\u00a0B\u00e1o c\u00e1o\/S\u1ed5 k\u1ebf to\u00e1n,<\/b>\u00a0in s\u1ed5 S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/b><\/p>\n
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B\u01b0\u1edbc 2:<\/strong> T\u1ea1i tham s\u1ed1 b\u00e1o c\u00e1o<\/b>\u00a0ch\u1ecdn:<\/p>\n
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Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o<\/b><\/li>\n
Ngu\u1ed3n<\/strong> ch\u1ecdn\u00a0T\u1ea5t c\u1ea3<\/b>, (Ch\u01b0\u01a1ng + Kho\u1ea3n<\/strong> \u0111\u1ec3 T\u1ed5ng h\u1ee3p<\/strong>)<\/li>\n<\/ul>\n
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B\u01b0\u1edbc 3:<\/strong> Ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n theo t\u1eebng ngu\u1ed3n, b\u1ea1n k\u00e9o xem t\u1eebng ngu\u1ed3n c\u00f3 ph\u00e1t sinh TK sai l\u1ec7ch hay kh\u00f4ng?<\/p>\n
V\u00ed d\u1ee5: TK 511 ch\u1ec9 h\u1ea1ch to\u00e1n \u1edf ngu\u1ed3n ng\u00e2n s\u00e1ch, n\u1ebfu b\u00e1o c\u00e1o \u0111ang hi\u1ec3n th\u1ecb ph\u00e1t sinh t\u00e0i kho\u1ea3n 511 \u1edf ngu\u1ed3n kh\u00e1c l\u00e0 \u0111ang c\u00f3 ch\u1ee9ng t\u1eeb ph\u00e1t sinh sai.\u00a0<\/p>\n
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B\u01b0\u1edbc 4:<\/strong> T\u00edch chu\u1ed9t v\u00e0o TK h\u1ea1ch to\u00e1n sai<\/strong> (v\u00ed d\u1ee5 TK 511<\/strong>). Sau \u0111\u00f3 t\u00edch B\u1ecf ghi, S\u1eeda<\/strong>, s\u1eeda l\u1ea1i TK h\u1ea1ch to\u00e1n \u0111\u00fang l\u00e0 TK 531<\/strong><\/p>\n
B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong> v\u00e0 ki\u1ec3m tra l\u1ea1i b\u00e1o c\u00e1o.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[123],"ht-kb-tag":[214,216,215],"class_list":["post-9300","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-b01-bcqt-bao-cao-quyet-toan-kinh-phi-hoat-dong","ht_kb_tag-b01-bcqt","ht_kb_tag-ma-so-86-hoac-87","ht_kb_tag-so-thu-duoc-trong-nam"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9300","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\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=9300"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9300\/revisions"}],"predecessor-version":[{"id":64701,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9300\/revisions\/64701"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=9300"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=9300"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=9300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}