Tr\u01b0\u1edbc khi c\u00f3 s\u1ef1 ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u anh\/ch\u1ecb n\u00ean sao l\u01b0u d\u1eef li\u1ec7u t\u1ea1i \u0111\u00e2y\u00a0<\/a><\/p>\n

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2.1 S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 sai<\/h4>\n
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Nguy\u00ean nh\u00e2n 1: Do ch\u1ecdn sai tham s\u1ed1 khi xem b\u00e1o c\u00e1o<\/strong><\/p>\n
Gi\u1ea3i ph\u00e1p 1:<\/strong> V\u00e0o\u00a0b\u00e1o c\u00e1o (S05-H) t\u00edch v\u00e0o tham s\u1ed1\u00a0T\u1ed5ng h\u1ee3p, nh\u1ea5n\u00a0Xem b\u00e1o c\u00e1o.<\/p>\n
Nguy\u00ean nh\u00e2n 2: Do ch\u01b0a nh\u1eadp ho\u1eb7c nh\u1eadp sai s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m TK 111<\/strong><\/p>\n
Gi\u1ea3i ph\u00e1p 2:<\/strong> Anh\/ch\u1ecb v\u00e0o S\u1ed1 d\u01b0 ban \u0111\u1ea7u\\tab S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/strong> & nh\u1eadp l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u00e0i kho\u1ea3n 111 b\u1eb1ng s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u01b0\u1edbc theo h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<\/div><\/div>\n
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2.2 Ph\u00e1t sinh N\u1ee3, ph\u00e1t sinh C\u00f3 trong k\u1ef3 kh\u00f4ng \u0111\u00fang.<\/h4>\n
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2.2.1. Nguy\u00ean nh\u00e2n<\/strong><\/p>\n
Ph\u00e1t sinh N\u1ee3, ph\u00e1t sinh C\u00f3 trong k\u1ef3 sai s\u1ebd l\u00e0m s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m TK 1111 b\u1ecb \u00e2m, nh\u1ecf h\u01a1n ho\u1eb7c l\u1edbn h\u01a1n kh\u00f4ng \u0111\u00fang v\u1edbi t\u1ed3n th\u1ef1c t\u1ebf. M\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n sau:<\/p>\n
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Th\u1eeba: h\u1ea1ch to\u00e1n tr\u00f9ng ch\u1ee9ng t\u1eeb s\u1ed1 ti\u1ec1n gi\u1ed1ng nhau<\/li>\n
Thi\u1ebfu ch\u1ee9ng t\u1eeb thu : l\u00e0m ch\u1ee9ng t\u1eeb chi tr\u01b0\u1edbc nh\u01b0ng qu\u00ean ch\u01b0a nh\u1eadp ch\u1ee9ng t\u1eeb thu, \u0111\u00e3 thu nh\u01b0ng ch\u01b0a nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m.<\/li>\n
Thi\u1ebfu ch\u1ee9ng t\u1eeb chi: l\u00e0m ch\u1ee9ng t\u1eeb thu r\u1ed3i, th\u1ef1c t\u1ebf chi r\u1ed3i nh\u01b0ng ch\u01b0a nh\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n
\u0110\u1ecbnh kho\u1ea3n sai : Thu ti\u1ec1n kh\u00f4ng h\u1ea1ch to\u00e1n N\u1ee3 1111, Chi kh\u00f4ng h\u1ea1ch to\u00e1n C\u00f3 1111, h\u1ea1ch to\u00e1n nh\u1ea7m ti\u1ebft kho\u1ea3n khi 1111 t\u00e1ch ti\u1ebft kho\u1ea3n.<\/li>\n
Nh\u1eadp sai s\u1ed1 ti\u1ec1n.<\/li>\n
Ch\u1ee9ng t\u1eeb ch\u01b0a ghi s\u1ed5.<\/li>\n<\/ul>\n
2.2.2. Nguy\u00ean t\u1eafc c\u1ea7n n\u1eafm tr\u01b0\u1edbc khi ki\u1ec3m tra\u00a0<\/strong><\/p>\n
S\u1ed5 qu\u1ef9 c\u1ee7a Th\u1ee7 qu\u1ef9, ch\u1ee9ng t\u1eeb phi\u1ebfu thu, phi\u1ebfu chi th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb l\u00e0 s\u1ed1 li\u1ec7u chu\u1ea9n.<\/p>\n
S11-H: S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft ti\u1ec1n m\u1eb7t\/S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t tr\u00ean ph\u1ea7n m\u1ec1m d\u00f9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu nh\u1eb1m x\u00e1c \u0111\u1ecbnh th\u00e1ng v\u00e0 ch\u1ee9ng t\u1eeb sai.\u00a0<\/p>\n
=> V\u00ec v\u1eady, anh\/ch\u1ecb c\u1ea7n<\/b> \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 li\u1ec7u chu\u1ea9n v\u00e0 S11- H \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai \u1edf th\u00e1ng n\u00e0o<\/strong>, sau \u0111\u00f3 ki\u1ec3m tra sai\u00a0\u1edf ch\u1ee9ng t\u1eeb phi\u1ebfu thu (Thu)<\/strong> hay phi\u1ebfu chi (Chi)<\/strong>\u00a0t\u1eeb th\u00e1ng \u0111\u00f3<\/p>\n
Gi\u1ea3i ph\u00e1p<\/strong><\/p>\n
B\u01b0\u1edbc 1:<\/strong> In s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u00e1ng sai\u00a0<\/p>\n
V\u00e0o B\u00e1o c\u00e1o\\Ti\u1ec1n m\u1eb7t\\S11-H: S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft ti\u1ec1n m\u1eb7t\/S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/strong>\u00a0<\/p>\n
Ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o:<\/p>\n
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Th\u1eddi gian: c\u1ea3 n\u0103m\u00a0<\/li>\n
Ch\u1ecdn Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n <\/b>l\u00e0 T\u1ed5ng h\u1ee3p<\/b><\/li>\n
T\u00edch v\u00e0o \u00f4 C\u1ed9ng g\u1ed9p c\u00e1c b\u00fat to\u00e1n gi\u1ed1ng nhau, <\/b>nh\u1ea5n Xem b\u00e1o c\u00e1o<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
V\u1edbi tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb t\u00e1ch ti\u1ebft kho\u1ea3n con c\u1ee7a 1111 th\u00e0nh 1111.01, 1111.02, 1111.03…th\u00ec khi in s\u1ed5 S11-H, \u00f4 t\u00e0i kho\u1ea3n anh ch\u1ecb ch\u1ecdn chi ti\u1ebft \u0111\u1ebfn ti\u1ebft kho\u1ea3n con (1111.01, 1111.02, 1111.03) \u0111\u1ec3 ki\u1ec3m tra.<\/p>\n
B\u01b0\u1edbc 2:\u00a0<\/strong>\u0110\u1ed1i chi\u1ebfu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u00e1ng sai<\/p>\n
Th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu l\u1ea7n l\u01b0\u1ee3t t\u1eebng th\u00e1ng t\u1eeb \u0111\u1ea7u n\u0103m\u00a0s\u1ed1 d\u01b0 cu\u1ed1i th\u00e1ng<\/strong>\u00a0tr\u00ean\u00a0S\u1ed5 S11-H v\u1edbi s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean s\u1ed5 qu\u1ef9<\/strong><\/p>\n
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N\u1ebfu\u00a0kh\u1edbp<\/strong>:\u00a0\u0110\u00fang<\/strong><\/li>\n
N\u1ebfu\u00a0l\u1ec7ch<\/strong>: x\u00e1c \u0111\u1ecbnh \u0111\u00f3 l\u00e0\u00a0th\u00e1ng b\u1ecb sai<\/strong><\/li>\n<\/ul>\n
Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00e1ng b\u1ecb sai, ti\u1ebfp t\u1ee5c ki\u1ec3m tra chi ti\u1ebft ch\u1ee9ng t\u1eeb trong th\u00e1ng \u0111\u00f3.<\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0X\u00e1c \u0111\u1ecbnh sa<\/strong>i \u1edf ch\u1ee9ng t\u1eeb\u00a0thu<\/strong>\u00a0hay\u00a0chi<\/strong>\u00a0trong th\u00e1ng<\/p>\n
T\u1ea1i th\u00e1ng b\u1ecb l\u1ec7ch anh\/ch\u1ecb th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu :<\/p>\n
a. Ki\u1ec3m tra ph\u00e1t sinh thu :<\/strong><\/p>\n
So s\u00e1nh c\u1ed9t\u00a0c\u1ed9ng ph\u00e1t sinh th\u00e1ng<\/strong>\u00a0\u1edf c\u1ed9t\u00a0Thu <\/strong>tr\u00ean\u00a0S11-H <\/strong>v\u1edbi c\u1ed9t s\u1ed1 ti\u1ec1n Thu c\u1ee7a Th\u1ee7 qu\u1ef9.<\/strong><\/p>\n
N\u1ebfu l\u1ec7ch th\u00ec do: Phi\u1ebfu thu,r\u00fat d\u1ef1 to\u00e1n v\u1ec1 ti\u1ec1n m\u1eb7t,r\u00fat ti\u1ec1n t\u1eeb NH, KB<\/p>\n
b. Ki\u1ec3m tra ph\u00e1t sinh chi :<\/strong><\/p>\n
So s\u00e1nh c\u1ed9t\u00a0c\u1ed9ng ph\u00e1t sinh th\u00e1ng<\/strong> \u1edf c\u1ed9t Chi\u00a0<\/strong>tr\u00ean\u00a0S11-H <\/strong>v\u1edbi c\u1ed9t s\u1ed1 ti\u1ec1n Chi<\/strong> c\u1ee7a Th\u1ee7 qu\u1ef9.<\/strong><\/p>\n
N\u1ebfu l\u1ec7ch th\u00ec do: phi\u1ebfu chi, chi n\u1ed9p ti\u1ec1n v\u00e0o NH, KB (g\u1eedi ti\u1ec1n v\u00e0o NH, KB)\u00a0<\/p>\n
B\u01b0\u1edbc 4: X\u1eed l\u00fd ch\u1ee9ng t\u1eeb.<\/strong><\/p>\n
D\u1ef1a v\u00e0o b\u01b0\u1edbc 3 anh ch\u1ecb \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft phi\u1ebfu thu, chi th\u1ef1c t\u1ebf t\u01b0\u01a1ng \u1ee9ng c\u1ed9t Thu ho\u1eb7c Chi:<\/p>\n
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N\u1ebfu sai s\u1ed1 ti\u1ec1n<\/strong>: nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb b\u1ecb sai<\/strong> t\u1ea1i c\u1ed9t\u00a0S\u1ed1 hi\u1ec7u ch\u1ee9ng t\u1eeb <\/strong>tr\u00ean b\u00e1o c\u00e1o\u00a0nh\u1ea5n B\u1ecf ghi \u2192 S\u1eeda<\/strong> \u2192 Nh\u1eadp l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00fang\u00a0<\/li>\n
N\u1ebfu thi\u1ebfu ch\u1ee9ng t\u1eeb<\/strong>: b\u1ed5 sung th\u00eam ch\u1ee9ng t\u1eeb thu\/chi.<\/li>\n
N\u1ebfu ch\u1ee9ng t\u1eeb \u0111\u00e3 nh\u1eadp kh\u00f4ng th\u1ea5y<\/strong> tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra l\u1ea1i h\u1ea1ch to\u00e1n v\u00e0 ghi s\u1ed5:<\/li>\n<\/ul>\n
– Ch\u1ee9ng t\u1eeb thu \u2192<\/strong> s\u1eeda N\u1ee3 1111<\/p>\n
– Ch\u1ee9ng t\u1eeb chi \u2192 <\/strong>s\u1eeda C\u00f3 1111<\/p>\n
– Ch\u1ee9ng t\u1eeb ch\u01b0a ghi s\u1ed5 \u2192 <\/strong>Ghi s\u1ed5\u00a0<\/p>\n
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N\u1ebfu th\u1eeba ch\u1ee9ng t\u1eeb<\/strong>: nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb th\u1eeba, nh\u1ea5n B\u1ecf ghi \u2192 X\u00f3a.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
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2.3 S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 kh\u00f4ng \u0111\u00fang<\/h4>\n
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S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh : S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 + Ph\u00e1t sinh N\u1ee3 – Ph\u00e1t sinh C\u00f3<\/strong><\/p>\n
Do \u0111\u00f3, \u0111\u1ec3 x\u1eed l\u00fd s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 kh\u00f4ng \u0111\u00fang, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n:<\/p>\n
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Ki\u1ec3m tra<\/strong> l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/strong> theo h\u01b0\u1edbng d\u1eabn m\u1ee5c 2.1\u00a0<\/li>\n
Ki\u1ec3m tra Ph\u00e1t sinh N\u1ee3, Ph\u00e1t sinh C\u00f3<\/strong> theo h\u01b0\u1edbng d\u1eabn m\u1ee5c 2.2\u00a0<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd c\u00e1c sai l\u1ec7ch th\u01b0\u1eddng g\u1eb7p c\u1ee7a t\u00e0i kho\u1ea3n 111 khi xem S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh, nh\u01b0: S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m (\u0111\u1ea7u k\u1ef3) kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed1 d\u01b0 ban \u0111\u1ea7u \u0111\u00e3 nh\u1eadp, sai…<\/p>\n","protected":false},"author":9,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[135],"ht-kb-tag":[],"class_list":["post-9648","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-s05-h-bang-can-doi-phat-sinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9648","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\/9"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=9648"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9648\/revisions"}],"predecessor-version":[{"id":68605,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9648\/revisions\/68605"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=9648"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=9648"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=9648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

2. C\u00e1ch x\u1eed l\u00fd<\/h3>\nTr\u01b0\u1edbc khi c\u00f3 s\u1ef1 ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u anh\/ch\u1ecb n\u00ean sao l\u01b0u d\u1eef li\u1ec7u t\u1ea1i \u0111\u00e2y\u00a0<\/a><\/p>\n\n<\/span><\/p>\n2.1 S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 sai<\/h4>\n\n<\/div>

2.1 S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 sai<\/h4>\n\n<\/div>