2.2.1. Nguy\u00ean nh\u00e2n<\/strong><\/p>\n

Ph\u00e1t sinh N\u1ee3, ph\u00e1t sinh C\u00f3 trong k\u1ef3 kh\u00f4ng \u0111\u00fang th\u01b0\u1eddng do:<\/p>\n

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Th\u1eeba, thi\u1ebfu ch\u1ee9ng t\u1eeb thu, chi<\/li>\n
\u0110\u1ecbnh kho\u1ea3n sai (Thu ti\u1ec1n kh\u00f4ng h\u1ea1ch to\u00e1n N\u1ee3 1121, Chi kh\u00f4ng h\u1ea1ch to\u00e1n C\u00f3 1121, h\u1ea1ch to\u00e1n nh\u1ea7m ti\u1ebft kho\u1ea3n khi 1121 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 ph\u1ee5 ng\u00e2n h\u00e0ng<\/strong>, M\u1eabu s\u1ed1 06<\/strong>-\u0110CSDTK\/KBNN: B\u1ea3ng x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i KBNN \u0111\u01b0\u1ee3c kho b\u1ea1c ph\u00ea duy\u1ec7t\/Ch\u1ee9ng t\u1eeb ph\u00e1t sinh th\u1ef1c t\u1ebf l\u00e0 s\u1ed1 li\u1ec7u chu\u1ea9n.<\/p>\n
S12-H<\/strong>: S\u1ed5 ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, kho b\u1ea1c 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 x\u00e1c \u0111\u1ecbnh sai \u1edf th\u00e1ng n\u00e0o<\/strong>, sau \u0111\u00f3 ki\u1ec3m tra sai \u1edf ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi (g\u1eedi v\u00e0o)<\/strong> hay chi ti\u1ec1n g\u1eedi (r\u00fat ra)<\/strong> t\u1eeb th\u00e1ng \u0111\u00f3.<\/p>\n
2.2.3. Gi\u1ea3i ph\u00e1p<\/strong><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.2.3.1. Tr\u01b0\u1eddng h\u1ee3p t\u00e1ch ti\u1ebft kho\u1ea3n t\u00e0i kho\u1ea3n 1121. <\/strong><\/h5>\n
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\u0110\u01a1n v\u1ecb c\u00f3 t\u00e1ch ti\u1ebft kho\u1ea3n con c\u1ee7a 1121 : 1121.1,1121.2,1121.3…..<\/p>\n
Th\u01b0\u1eddng th\u00ec m\u1ed7i m\u1ed9t ti\u1ebft kho\u1ea3n con s\u1ebd theo d\u00f5i m\u1ed9t t\u00e0i kho\u1ea3n NH, KB t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
V\u00ed d\u1ee5: t\u00e0i kho\u1ea3n 1121.3 d\u00f9ng \u0111\u1ec3 theo d\u00f5i cho t\u00e0i kho\u1ea3n NH, KB 3716 tr\u00ean S05-H b\u1ecb sai th\u00ec th\u1ef1c hi\u1ec7n:<\/p>\n
V\u00e0o B\u00e1o c\u00e1o\\Ti\u1ec1n g\u1eedi\\S12-H: S\u1ed5 ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c:\u00a0<\/strong><\/p>\n
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Th\u1eddi gian: ch\u1ecdn c\u1ea3 n\u0103m<\/li>\n
T\u00edch c\u1ed9ng g\u1ed9p c\u00e1c b\u00fat to\u00e1n gi\u1ed1ng nhau\u00a0<\/li>\n
T\u00e0i kho\u1ea3n: Ch\u1ecdn c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng theo d\u00f5i tr\u00ean ng\u00e2n h\u00e0ng \u0111ang ki\u1ec3m tra( VD :1121.1,1121.2)<\/strong><\/li>\n
T\u00e0i kho\u1ea3n NH, KB: ch\u1ecdn ng\u00e2n h\u00e0ng, kho b\u1ea1c c\u1ea7n ki\u1ec3m tra (3716)\u00a0<\/li>\n
Ngu\u1ed3n, ch\u01b0\u01a1ng, kho\u1ea3n: T\u1ed5ng h\u1ee3p .\u00a0<\/li>\n
Nh\u1ea5n xem b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Kh\u00f4ng ph\u00e1t sinh<\/strong> ch\u1ee9ng t\u1eeb: h\u1ea1ch to\u00e1n v\u00e0 ch\u1ecdn ng\u00e2n h\u00e0ng \u0111\u00e3 \u0111\u00fang.<\/strong><\/li>\n
C\u00f3 ph\u00e1t sinh<\/strong> ch\u1ee9ng t\u1eeb: nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb t\u1ea1i c\u1ed9t s\u1ed1 hi\u1ec7u \u0111\u1ec3 ki\u1ec3m tra.<\/strong><\/li>\n<\/ul>\n
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Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng,KB \u0111\u00fang<\/strong>: ch\u1ecdn<\/strong> l\u1ea1i ti\u1ebft kho\u1ea3n con<\/strong> t\u01b0\u01a1ng \u1ee9ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
Theo v\u00ed d\u1ee5 tr\u00ean: ki\u1ec3m tra ng\u00e2n h\u00e0ng 3716…. s\u1ebd h\u1ea1ch to\u00e1n \u1ee9ng l\u00e0 t\u00e0i kho\u1ea3n 1121.3 . S\u1eeda l\u1ea1i t\u1eeb\u00a0 1121.2 ho\u1eb7c 1121.1 v\u1ec1 TK 1121.3<\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n \u0111\u00fang:<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
Ch\u1ecdn l\u1ea1i ng\u00e2n h\u00e0ng<\/strong> m\u00e0 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n (1121.1, 1121,2…) \u0111ang theo d\u00f5i.<\/p>\n
Anh\/ch\u1ecb in l\u1ea1i b\u00e1o c\u00e1o S05-H<\/strong> n\u1ebfu v\u1eabn sai th\u00ec xem m\u1ee5c 2.2.3.2 Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ti\u1ebft kho\u1ea3n t\u00e0i kho\u1ea3n 1121.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.2.3.2 Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ti\u1ebft kho\u1ea3n t\u00e0i kho\u1ea3n 1121. <\/strong><\/h5>\n
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Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n
B\u01b0\u1edbc 1:<\/strong> In S12-H: S\u1ed5 ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u00e1ng ph\u00e1t sinh sai<\/p>\n
V\u00e0o B\u00e1o c\u00e1o\\Ti\u1ec1n g\u1eedi\\S12-H: S\u1ed5 ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/strong><\/p>\n
Ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o:<\/p>\n
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Th\u1eddi gian: ch\u1ecdn c\u1ea3 n\u0103m<\/strong><\/li>\n
T\u00e0i kho\u1ea3n: ch\u1ecdn 1121<\/strong><\/li>\n
Ch\u1ecdn Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n: <\/b>ch\u1ecdn T\u1ed5ng h\u1ee3p<\/b><\/li>\n
T\u00e0i kho\u1ea3n NH, KB: <\/b>ch\u1ecdn T\u1ea5t c\u1ea3<\/b><\/li>\n
T\u00edch v\u00e0o \u00f4 C\u1ed9ng g\u1ed9p c\u00e1c b\u00fat to\u00e1n gi\u1ed1ng nhau, nh\u1ea5n Xem b\u00e1o c\u00e1o\u00a0<\/b><\/li>\n<\/ul>\n
B\u01b0\u1edbc 2: <\/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 s\u1ed1 d\u01b0 cu\u1ed1i th\u00e1ng<\/strong> tr\u00ean S\u1ed5 S12-H v\u1edbi:<\/strong><\/p>\n
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S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng <\/strong>(\u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb)<\/li>\n
M\u1eabu s\u1ed1 06-\u0110CSDTK\/KBNN<\/strong> (\u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c)<\/li>\n<\/ul>\n
N\u1ebfu kh\u1edbp<\/strong>: \u0110\u00fang<\/strong><\/p>\n
N\u1ebfu l\u1ec7ch<\/strong>: x\u00e1c \u0111\u1ecbnh \u0111\u00f3 l\u00e0 th\u00e1ng b\u1ecb sai<\/strong><\/p>\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> X\u00e1c \u0111\u1ecbnh sa<\/strong>i \u1edf ch\u1ee9ng t\u1eeb thu<\/strong> hay chi<\/strong> trong 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
1. Ki\u1ec3m tra ph\u00e1t sinh thu ti\u1ec1n g\u1eedi :<\/strong><\/p>\n
So s\u00e1nh c\u1ed9t c\u1ed9ng ph\u00e1t sinh th\u00e1ng<\/strong> \u1edf c\u1ed9t G\u1eedi v\u00e0o\u00a0<\/strong>tr\u00ean S12-H v\u1edbi:<\/strong><\/p>\n
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Ph\u00e1t sinh t\u0103ng trong k\u1ef3<\/strong> tr\u00ean B\u00e1o c\u00e1o m\u1eabu s\u1ed1 06<\/strong> (\u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c).<\/p>\n<\/li>\n
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C\u1ed9t C\u00f3 (t\u0103ng ti\u1ec1n)<\/strong> tr\u00ean S\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng<\/strong> (\u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb).<\/p>\n<\/li>\n<\/ul>\n
N\u1ebfu l\u1ec7ch th\u00ec do: thu ti\u1ec1n g\u1eedi, r\u00fat d\u1ef1 to\u00e1n v\u1ec1 TK ti\u1ec1n g\u1eedi, chi n\u1ed9p ti\u1ec1n v\u00e0o NH, KB ( g\u1eedi ti\u1ec1n v\u00e0o NH, KB)\u00a0<\/p>\n
2. Ki\u1ec3m tra ph\u00e1t sinh chi ti\u1ec1n g\u1eedi :<\/strong><\/p>\n
So s\u00e1nh c\u1ed9t c\u1ed9ng ph\u00e1t sinh th\u00e1ng<\/strong> \u1edf c\u1ed9t G\u1eedi v\u00e0o\u00a0<\/strong>tr\u00ean S12-H\u00a0<\/strong>v\u1edbi:<\/p>\n
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Ph\u00e1t sinh gi\u1ea3m trong k\u1ef3<\/strong> tr\u00ean B\u00e1o c\u00e1o m\u1eabu s\u1ed1 06<\/strong> (\u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c).<\/p>\n<\/li>\n
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C\u1ed9t N\u1ee3 (chi ti\u1ec1n)<\/strong> tr\u00ean S\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng<\/strong> (\u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb).<\/p>\n<\/li>\n<\/ul>\n
N\u1ebfu l\u1ec7ch th\u00ec do: chi ti\u1ec1n g\u1eedi, r\u00fat ti\u1ec1n t\u1eeb NH, KB.<\/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 G\u1eedi v\u00e0o ho\u1eb7c R\u00fat ra :<\/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 <\/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 1121<\/p>\n
– Ch\u1ee9ng t\u1eeb chi \u2192 <\/strong>s\u1eeda C\u00f3 1121<\/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<\/div><\/div>\n
<\/span><\/p>\n
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 n\u0103m <\/strong>theo h\u01b0\u1edbng d\u1eabn m\u1ee5c 2.1<\/strong>\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<\/strong><\/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\u00a0nguy\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 112\u00a0khi xem\u00a0S05-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 so v\u1edbi s\u1ed1…<\/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-9656","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\/9656","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=9656"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9656\/revisions"}],"predecessor-version":[{"id":68917,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9656\/revisions\/68917"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=9656"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=9656"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=9656"}],"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 n\u0103m sai<\/h4>\n<\/div>

2.1 S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m sai<\/h4>\n<\/div>