﻿{"id":52649,"date":"2026-08-06T16:04:54","date_gmt":"2026-08-06T09:04:54","guid":{"rendered":"\/tai-san\/?post_type=ht_kb&#038;p=52649"},"modified":"2026-08-28T15:26:03","modified_gmt":"2026-08-28T08:26:03","slug":"mot-so-van-de-thuong-gap-khi-kiem-ke-tai-san-co-dinh","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/mot-so-van-de-thuong-gap-khi-kiem-ke-tai-san-co-dinh\/","title":{"rendered":"M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p khi Ki\u1ec3m k\u00ea T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"<h3 id=\"1-tong-quan\">1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb tra c\u1ee9u c\u00e1c v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p khi ti\u1ebfn h\u00e0nh <strong>Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb<\/strong>.<\/p>\n<p>Chi ti\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh anh\/ch\u1ecb tham kh\u1ea3o <a href=\"https:\/\/helpihos.misa.vn\/tai-san\/knowledge-base\/kiem-ke\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n<h3 id=\"2-cac-buoc-thuc-hien\">2. V\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p<\/h3>\n<h4 id=\"3-1-lam-the-nao-khi-don-vi-da-thuc-hien-kiem-ke-trong-nam-vi-du-nam-2025-nhung-phat-hien-con-thieu-tai-san-hoac-can-kiem-ke-bo-sung\">2.1. L\u00e0m th\u1ebf n\u00e0o khi \u0111\u01a1n v\u1ecb \u0111\u00e3 th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea trong n\u0103m (v\u00ed d\u1ee5 n\u0103m 2025) nh\u01b0ng ph\u00e1t hi\u1ec7n c\u00f2n thi\u1ebfu t\u00e0i s\u1ea3n ho\u1eb7c c\u1ea7n ki\u1ec3m k\u00ea b\u1ed5 sung?<\/h4>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0Trong tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea b\u1ecb sai s\u1ed1 li\u1ec7u, c\u00f2n thi\u1ebfu t\u00e0i s\u1ea3n ho\u1eb7c c\u1ea7n ki\u1ec3m k\u00ea b\u1ed5 sung, t\u1ea1i danh s\u00e1ch ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea, anh\/ch\u1ecb x\u00f3a ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea b\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng th\u00f9ng r\u00e1c. Sau khi x\u00f3a, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n\u00a0<strong>Th\u00eam ch\u1ee9ng t\u1eeb<\/strong>\u00a0ki\u1ec3m k\u00ea m\u1edbi \u0111\u1ec3 ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf.\u00a0<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-49205 size-full\" src=\"https:\/\/helpihos.misa.vn\/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0.png\" sizes=\"auto, (max-width: 1900px) 100vw, 1900px\" srcset=\"\/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0.png 1900w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-300x117.png 300w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-1024x398.png 1024w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-768x299.png 768w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-50x19.png 50w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-1536x597.png 1536w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-60x23.png 60w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-100x39.png 100w\" alt=\"\" width=\"1900\" height=\"739\" \/><\/p>\n<h4 id=\"3-2-khong-sua-duoc-ngay-lap-phieu-ngay-kiem-ke-sang-01-01-2026\" data-start=\"154\" data-end=\"230\">2.2. Kh\u00f4ng s\u1eeda \u0111\u01b0\u1ee3c Ng\u00e0y l\u1eadp phi\u1ebfu \/ Ng\u00e0y ki\u1ec3m k\u00ea sang 01\/01\/2026<\/h4>\n<p data-start=\"232\" data-end=\"456\"><strong data-start=\"232\" data-end=\"243\">V\u1ea5n \u0111\u1ec1:\u00a0<\/strong>Anh\/ch\u1ecb \u0111ang l\u1eadp ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea nh\u01b0ng kh\u00f4ng s\u1eeda \u0111\u01b0\u1ee3c\u00a0<strong data-start=\"323\" data-end=\"341\">Ng\u00e0y l\u1eadp phi\u1ebfu<\/strong>\u00a0ho\u1eb7c\u00a0<strong data-start=\"347\" data-end=\"363\">Ng\u00e0y ki\u1ec3m k\u00ea<\/strong>, theo ng\u00e0y th\u1ef1c t\u1ebf (ch\u1eb3ng h\u1ea1n ki\u1ec3m k\u00ea n\u0103m 2025 nh\u01b0ng mu\u1ed1n ch\u1ec9nh th\u00e0nh\u00a0<strong data-start=\"382\" data-end=\"396\">01\/01\/2026)<\/strong>. D\u00f9 \u0111\u00e3 x\u00f3a ch\u1ee9ng t\u1eeb v\u00e0 l\u1eadp l\u1ea1i, ph\u1ea7n m\u1ec1m v\u1eabn kh\u00f4ng cho l\u01b0u.<\/p>\n<p data-start=\"458\" data-end=\"758\"><strong data-start=\"458\" data-end=\"474\">Nguy\u00ean nh\u00e2n:\u00a0<\/strong>Ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh\u00a0<strong data-start=\"495\" data-end=\"513\">Ng\u00e0y l\u1eadp phi\u1ebfu<\/strong>\u00a0v\u00e0\u00a0<strong data-start=\"517\" data-end=\"533\">Ng\u00e0y ki\u1ec3m k\u00ea<\/strong>\u00a0l\u00e0\u00a0<strong data-start=\"537\" data-end=\"568\">31\/12 c\u1ee7a n\u0103m \u0111ang l\u00e0m vi\u1ec7c<\/strong>. Nghi\u1ec7p v\u1ee5 ki\u1ec3m k\u00ea ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong ph\u1ea1m vi n\u0103m hi\u1ec7n t\u1ea1i (v\u00ed d\u1ee5 n\u0103m 2025), n\u00ean h\u1ec7 th\u1ed1ng kh\u00f4ng cho ph\u00e9p nh\u1eadp ng\u00e0y thu\u1ed9c n\u0103m sau nh\u01b0\u00a0<strong data-start=\"708\" data-end=\"722\">01\/01\/2026<\/strong>, v\u00ec v\u1eady ch\u1ee9ng t\u1eeb s\u1ebd kh\u00f4ng l\u01b0u \u0111\u01b0\u1ee3c.<\/p>\n<p data-start=\"760\" data-end=\"1207\"><strong data-start=\"760\" data-end=\"774\">Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul>\n<li data-start=\"760\" data-end=\"1207\">V\u1edbi n\u0103m 2025, anh\/ch\u1ecb b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u1ec3\u00a0<strong data-start=\"816\" data-end=\"834\">Ng\u00e0y l\u1eadp phi\u1ebfu<\/strong>\u00a0v\u00e0\u00a0<strong data-start=\"838\" data-end=\"867\">Ng\u00e0y ki\u1ec3m k\u00ea = 31\/12\/2025<\/strong>, ph\u1ea7n m\u1ec1m kh\u00f4ng h\u1ed7 tr\u1ee3 l\u1eadp ki\u1ec3m k\u00ea n\u0103m 2025 v\u1edbi ng\u00e0y thu\u1ed9c n\u0103m 2026.<\/li>\n<li data-start=\"760\" data-end=\"1207\">Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb c\u1ea7n th\u1ec3 hi\u1ec7n ng\u00e0y\u00a0<strong data-start=\"974\" data-end=\"988\">01\/01\/2026<\/strong>\u00a0\u0111\u1ec3 in \u1ea5n ho\u1eb7c l\u01b0u h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9, sau khi l\u1eadp v\u00e0 l\u01b0u ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea tr\u00ean ph\u1ea7n m\u1ec1m v\u1edbi ng\u00e0y 31\/12\/2025, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n\u00a0<strong data-start=\"1110\" data-end=\"1141\">xu\u1ea5t kh\u1ea9u ch\u1ee9ng t\u1eeb ra Excel<\/strong>, sau \u0111\u00f3 m\u1edf file Excel v\u00e0\u00a0<strong data-start=\"1167\" data-end=\"1185\">ch\u1ec9nh l\u1ea1i ng\u00e0y<\/strong>\u00a0theo nhu c\u1ea7u s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n<h4 id=\"3-3-lam-the-nao-de-them-thanh-vien-trong-bien-ban-kiem-ke\">2.3. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 th\u00eam th\u00e0nh vi\u00ean trong bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea<\/h4>\n<p>Khi \u0111ang l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea ho\u1eb7c l\u1eadp xong v\u00e0 \u0111\u00e3 l\u01b0u, nh\u01b0ng mu\u1ed1n khai b\u00e1o th\u00eam th\u00e0nh vi\u00ean trong ban ki\u1ec3m k\u00ea, anh\/ch\u1ecb l\u00e0m nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0T\u1ea1i thanh menu b\u00ean tr\u00e1i, ch\u1ecdn ph\u00e2n h\u1ec7\u00a0<strong>T\u00e0i s\u1ea3n<\/strong>, ch\u1ecdn\u00a0<strong>Ki\u1ec3m k\u00ea<\/strong>\u00a0v\u00e0 nh\u1ea5n\u00a0<strong>S\u1eeda<\/strong>\u00a0(bi\u1ec3u t\u01b0\u1ee3ng h\u00ecnh chi\u1ebfc b\u00fat cu\u1ed1i k\u1ef3).<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-49209 size-full\" src=\"https:\/\/helpihos.misa.vn\/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-1.png\" sizes=\"auto, (max-width: 1900px) 100vw, 1900px\" srcset=\"\/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-1.png 1900w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-1-300x117.png 300w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-1-1024x398.png 1024w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-1-768x299.png 768w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-1-50x19.png 50w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-1-1536x597.png 1536w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-1-60x23.png 60w, \/tai-san\/wp-content\/uploads\/2026\/06\/abaT7UsHQ0-1-100x39.png 100w\" alt=\"\" width=\"1900\" height=\"739\" \/><\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Nh\u1ea5n v\u00e0o\u00a0<strong>d\u1ea5u c\u1ed9ng<\/strong>\u00a0t\u1ea1i ph\u1ea7n\u00a0<strong>Ch\u1ecdn ban ki\u1ec3m k\u00ea<\/strong>\u00a0d\u1ec3 th\u00eam th\u00e0nh vi\u00ean<\/li>\n<li><strong>B\u01b0\u1edbc 3<\/strong>: Nh\u1eadp\u00a0<strong>H\u1ecd v\u00e0 t\u00ean<\/strong>,\u00a0<strong>Ch\u1ee9c v\u1ee5<\/strong>,\u00a0<strong>\u0110\u1ea1i di\u1ec7n<\/strong>,\u00a0<strong>Vai tr\u00f2<\/strong>\u00a0c\u1ee7a ng\u01b0\u1eddi tham gia\u00a0<\/li>\n<li><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>L\u01b0u<\/strong>\u00a0\u0111\u1ec3 l\u01b0u l\u1ea1i ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea v\u00e0 in m\u1eabu\u00a0<strong>C53-HD<\/strong>\u00a0(n\u1ebfu mu\u1ed1n)<\/li>\n<\/ul>\n<h4 id=\"3-4-vi-sao-khi-lap-chung-tu-kiem-ke-tai-san-tren-phan-mem-cua-nam-hien-tai-nhung-khong-hien-thi-du-tai-san-dac-biet-trong-truong-hop-da-lap-chung-tu-ghi-giam-dieu-chuyen-hoac-chuyen-tscd-sang\">2.4. V\u00ec sao khi l\u1eadp <strong>ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i, nh\u01b0ng\u00a0<strong>kh\u00f4ng hi\u1ec3n th\u1ecb \u0111\u1ee7 t\u00e0i s\u1ea3n<\/strong>, \u0111\u1eb7c bi\u1ec7t trong tr\u01b0\u1eddng h\u1ee3p\u00a0<strong>\u0111\u00e3 l\u1eadp ch\u1ee9ng t\u1eeb ghi gi\u1ea3m, \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c chuy\u1ec3n TSC\u0110 sang CCDC sau ng\u00e0y ki\u1ec3m k\u00ea<\/strong>?<\/h4>\n<p><strong>Bi\u1ec3u hi\u1ec7n:<\/strong><\/p>\n<ul>\n<li>Khi l\u1eadp\u00a0<strong>ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/strong>, ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o: \u201cHi\u1ec7n c\u00f3 t\u00e0i s\u1ea3n kh\u00f4ng n\u1eb1m trong danh s\u00e1ch d\u01b0\u1edbi \u0111\u00e2y do \u0111\u00e3 ph\u00e1t sinh bi\u1ebfn \u0111\u1ed9ng sau ng\u00e0y ki\u1ec3m k\u00ea.\u201d<\/li>\n<li>Danh s\u00e1ch ki\u1ec3m k\u00ea\u00a0<strong>kh\u00f4ng hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 t\u00e0i s\u1ea3n<\/strong>\u00a0(b\u1ecb thi\u1ebfu m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n).<\/li>\n<\/ul>\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong><\/p>\n<ul>\n<li>Do \u0111\u00e3 ph\u00e1t sinh c\u00e1c ch\u1ee9ng t\u1eeb l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u v\u00e0 tr\u1ea1ng th\u00e1i t\u00e0i s\u1ea3n\u00a0<strong>sau ng\u00e0y ki\u1ec3m k\u00ea<\/strong>, v\u00ed d\u1ee5: Ghi gi\u1ea3m t\u00e0i s\u1ea3n, \u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, Chuy\u1ec3n TSC\u0110 sang CCDC, \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n,\u2026<\/li>\n<li>Ph\u1ea7n m\u1ec1m lu\u00f4n l\u1ea5y\u00a0<strong>tr\u1ea1ng th\u00e1i t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u1ee9ng t\u1eeb g\u1ea7n nh\u1ea5t<\/strong>, n\u00ean:\n<ul>\n<li>N\u1ebfu \u0111\u00e3 c\u00f3 ch\u1ee9ng t\u1eeb ng\u00e0y sau -&gt; t\u00e0i s\u1ea3n\u00a0<strong>kh\u00f4ng c\u00f2n \u1edf tr\u1ea1ng th\u00e1i ban \u0111\u1ea7u<\/strong>\u00a0t\u1ea1i ng\u00e0y ki\u1ec3m k\u00ea<\/li>\n<li>D\u1eabn \u0111\u1ebfn\u00a0<strong>kh\u00f4ng hi\u1ec3n th\u1ecb trong danh s\u00e1ch ki\u1ec3m k\u00ea<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong>Th\u1ef1c hi\u1ec7n theo \u0111\u00fang c\u00e1c b\u01b0\u1edbc:<\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0T\u1ea1m th\u1eddi\u00a0<strong>x\u00f3a c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh sau ng\u00e0y ki\u1ec3m k\u00ea<\/strong>\u00a0(ghi gi\u1ea3m, \u0111i\u1ec1u chuy\u1ec3n, chuy\u1ec3n th\u00e0nh CCDC, \u0111\u00e1nh gi\u00e1 l\u1ea1i,\u2026)<\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0L\u1eadp\u00a0<strong>ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u0111\u00fang ng\u00e0y ki\u1ec3m k\u00ea<\/strong><\/li>\n<li><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0L\u1eadp l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 x\u00f3a\u00a0<strong>\u0111\u00fang theo ng\u00e0y ph\u00e1t sinh ban \u0111\u1ea7u<\/strong><\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>Anh\/ch\u1ecb sau khi x\u00f3a c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh sau ng\u00e0y ki\u1ec3m k\u00ea v\u00e0 l\u1eadp ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea xong th\u00ec c\u1ea7n ph\u1ea3i\u00a0<strong>l\u1eadp l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 t\u1ea1m x\u00f3a<\/strong>\u00a0\u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch d\u1eef li\u1ec7u<\/li>\n<li>H\u01b0\u1edbng d\u1eabn n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi vi\u1ec7c l\u1eadp ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea trong n\u0103m \u0111ang l\u00e0m vi\u1ec7c. \u0110\u1ed1i v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u00e3\u00a0<strong>ch\u1ed1t s\u1ed1 li\u1ec7u<\/strong>, anh\/ch\u1ecb\u00a0<strong>kh\u00f4ng n\u00ean th\u1ef1c hi\u1ec7n l\u1ea1i ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea<\/strong>, tr\u00e1nh l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 li\u1ec7u \u0111\u00e3 ch\u1ed1t.<\/li>\n<\/ul>\n<h4 id=\"3-5-lam-the-nao-khi-lap-chung-tu-kiem-ke-tai-san-co-dinh-cua-nam-cu-phan-mem-bao-don-vi-can-lap-chung-tu-kiem-ke-theo-trinh-tu-thoi-gian-de-lap-chung-tu-kiem-ke-vui-long-xoa-chung-tu-sau82\">2.5. L\u00e0m th\u1ebf n\u00e0o khi l\u1eadp ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a n\u0103m c\u0169, ph\u1ea7n m\u1ec1m b\u00e1o \u201c\u0110\u01a1n v\u1ecb c\u1ea7n l\u1eadp ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea theo tr\u00ecnh t\u1ef1 th\u1eddi gian. \u0110\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea vui l\u00f2ng x\u00f3a ch\u1ee9ng t\u1eeb sau\u201d?<\/h4>\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong>\u00a0TSC\u0110 tr\u00ean ph\u1ea7n m\u1ec1m c\u00f3 t\u00ednh ch\u1ea5t theo d\u00f5i li\u00ean t\u1ee5c gi\u1eefa c\u00e1c n\u0103m. V\u00ec v\u1eady, n\u1ebfu \u0111\u00e3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb \u1edf c\u00e1c n\u0103m sau nh\u01b0: ghi gi\u1ea3m, \u0111\u00e1nh gi\u00e1 l\u1ea1i, \u0111i\u1ec1u chuy\u1ec3n, hao m\u00f2n, ki\u1ec3m k\u00ea\u2026 th\u00ec kh\u00f4ng th\u1ec3 l\u1eadp ho\u1eb7c s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea c\u1ee7a n\u0103m c\u0169. Anh\/ch\u1ecb \u0111ang l\u1eadp ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea TSC\u0110 c\u1ee7a n\u0103m c\u0169 n\u00ean ph\u1ea7n m\u1ec1m b\u00e1o l\u1ed7i tr\u00ean.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0Anh\/ch\u1ecb kh\u00f4ng n\u00ean l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea TSC\u0110 c\u1ee7a n\u0103m c\u0169, kh\u00f4ng x\u00f3a ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sau th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea TSC\u0110 v\u00ec c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 mu\u1ed1n xem l\u1ea1i s\u1ed1 li\u1ec7u ki\u1ec3m k\u00ea c\u1ee7a n\u0103m c\u0169, n\u00ean m\u1edf l\u1ea1i b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 ho\u1eb7c b\u00e1o c\u00e1o s\u1ed5 t\u00e0i s\u1ea3n thay v\u00ec l\u00e0m l\u1ea1i ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea TSC\u0110.<\/p>\n<h4 id=\"3-6-lam-the-nao-de-dien-thong-tin-gio-tren-bien-ban-kiem-ke-tscd-hoac-bien-ban-kiem-ke-ccdc-khi-in-tu-phan-mem\">2.6. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 <strong data-start=\"30\" data-end=\"89\">\u0111i\u1ec1n th\u00f4ng tin gi\u1edd tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea TSC\u0110 ho\u1eb7c Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea CCDC<\/strong>\u00a0khi in t\u1eeb ph\u1ea7n m\u1ec1m?<\/h4>\n<p data-start=\"111\" data-end=\"304\"><strong data-start=\"111\" data-end=\"123\">Tr\u1ea3 l\u1eddi:\u00a0<\/strong>Hi\u1ec7n t\u1ea1i, ph\u1ea7n m\u1ec1m\u00a0<strong data-start=\"145\" data-end=\"189\">ch\u01b0a h\u1ed7 tr\u1ee3 nh\u1eadp tr\u1ef1c ti\u1ebfp th\u00f4ng tin gi\u1edd<\/strong>\u00a0tr\u00ean\u00a0<strong data-start=\"195\" data-end=\"266\">bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) ho\u1eb7c c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC)<\/strong>\u00a0khi l\u1eadp v\u00e0 in bi\u00ean b\u1ea3n tr\u00ean h\u1ec7 th\u1ed1ng.<\/p>\n<p data-start=\"306\" data-end=\"421\">V\u00ec v\u1eady, khi c\u1ea7n b\u1ed5 sung th\u00f4ng tin\u00a0<strong data-start=\"340\" data-end=\"355\">gi\u1edd ki\u1ec3m k\u00ea<\/strong>\u00a0tr\u00ean bi\u00ean b\u1ea3n, anh\/ch\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t trong hai c\u00e1ch sau:<\/p>\n<ul data-start=\"422\" data-end=\"604\">\n<li data-section-id=\"1eg4dkj\" data-start=\"422\" data-end=\"499\">\n<p data-start=\"424\" data-end=\"499\"><strong data-start=\"424\" data-end=\"455\">In bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea ra gi\u1ea5y<\/strong>\u00a0r\u1ed3i\u00a0<strong data-start=\"460\" data-end=\"496\">ghi b\u1ed5 sung gi\u1edd ki\u1ec3m k\u00ea b\u1eb1ng tay<\/strong>.<\/p>\n<\/li>\n<li data-section-id=\"o05eqg\" data-start=\"500\" data-end=\"604\">\n<p data-start=\"502\" data-end=\"604\"><strong data-start=\"502\" data-end=\"541\">Xu\u1ea5t kh\u1ea9u bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea ra Excel<\/strong>, sau \u0111\u00f3\u00a0<strong data-start=\"550\" data-end=\"577\">\u0111i\u1ec1n th\u00eam th\u00f4ng tin gi\u1edd<\/strong>\u00a0tr\u01b0\u1edbc khi in ho\u1eb7c l\u01b0u tr\u1eef.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"606\" data-end=\"707\" data-is-last-node=\"\" data-is-only-node=\"\">C\u00e1ch n\u00e0y gi\u00fap anh\/ch\u1ecb v\u1eabn ho\u00e0n thi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin tr\u00ean\u00a0<strong data-start=\"665\" data-end=\"685\">bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea<\/strong>\u00a0theo nhu c\u1ea7u s\u1eed d\u1ee5ng.<\/p>\n<h4 id=\"3-7-lam-the-nao-khi-lap-chung-tu-kiem-ke-tscd-phan-mem-bao-don-vi-can-lap-chung-tu-ghi-tang-cho-tai-san-truoc-khi-kiem-ke-neu-tiep-tuc-lap-chung-tu-kiem-ke-thi-co-the-dan-toi-thieu-tai\" data-start=\"606\" data-end=\"707\">2.7. L\u00e0m th\u1ebf n\u00e0o khi l\u1eadp ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea TSC\u0110, ph\u1ea7n m\u1ec1m b\u00e1o \u201c\u0110\u01a1n v\u1ecb c\u1ea7n l\u1eadp ch\u1ee9ng t\u1eeb ghi t\u0103ng cho t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi ki\u1ec3m k\u00ea. N\u1ebfu ti\u1ebfp t\u1ee5c l\u1eadp ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea th\u00ec <b>c\u00f3 th\u1ec3 d\u1eabn t\u1edbi thi\u1ebfu<\/b>\u00a0t\u00e0i s\u1ea3n \u1edf danh s\u00e1ch t\u00e0i s\u1ea3n c\u1ea7n ki\u1ec3m k\u00ea\u201d?<\/h4>\n<p>Khi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea, ph\u1ea7n m\u1ec1m b\u00e1o c\u1ea7n ghi t\u0103ng, nguy\u00ean nh\u00e2n th\u01b0\u1eddng do anh\/ch\u1ecb \u0111ang c\u00f3 TSC\u0110 \u1edf tr\u1ea1ng th\u00e1i\u00a0<strong>Ch\u01b0a ghi t\u0103ng<\/strong>\u00a0tr\u00ean\u00a0<strong>Danh s\u00e1ch TSCD<\/strong><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ol>\n<li>V\u00e0o\u00a0<strong>T\u00e0i s\u1ea3n<\/strong>\/<strong>Danh s\u00e1ch TSCD<\/strong>\u00a0v\u00e0 l\u1ecdc tr\u1ea1ng th\u00e1i\u00a0<strong>Ch\u01b0a ghi t\u0103ng<\/strong><\/li>\n<li>Ki\u1ec3m tra l\u1ea1i c\u00e1c TSC\u0110 ch\u01b0a ghi t\u0103ng:\n<ul>\n<li>N\u1ebfu TSC\u0110 qu\u00ean ch\u01b0a ghi t\u0103ng, th\u1ef1c hi\u1ec7n\u00a0<strong>Ghi t\u0103ng<\/strong>\u00a0theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tai-san\/knowledge-base\/ghi-tang-tai-san\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>N\u1ebfu TSC\u0110 khai b\u00e1o th\u1eeba, th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 TSC\u0110 n\u00e0y, th\u1ef1c hi\u1ec7n x\u00f3a t\u00e0i s\u1ea3n th\u1eeba.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h4 id=\"3-8-co-cach-nao-luu-lai-ban-kiem-ke-khi-xoa-bien-ban-kiem-ke-de-thuc-hien-lai-khong-khi-tich-chon-them-nguoi-kiem-ke-tu-lan-nhap-truoc-phan-mem-bao-chua-co-du-lieu-ban-kiem-ke-thi-lam-the-nao\">2.8. C\u00f3 c\u00e1ch n\u00e0o l\u01b0u l\u1ea1i ban ki\u1ec3m k\u00ea khi x\u00f3a bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u1ea1i kh\u00f4ng? Khi t\u00edch ch\u1ecdn th\u00eam ng\u01b0\u1eddi ki\u1ec3m k\u00ea t\u1eeb l\u1ea7n nh\u1eadp tr\u01b0\u1edbc, ph\u1ea7n m\u1ec1m b\u00e1o ch\u01b0a c\u00f3 d\u1eef li\u1ec7u ban ki\u1ec3m k\u00ea th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/h4>\n<p><strong>Tr\u1ea3 l\u1eddi:<\/strong>\u00a0N\u00fat t\u00edch\u00a0<strong>Th\u00eam ng\u01b0\u1eddi ki\u1ec3m k\u00ea t\u1eeb l\u1ea7n nh\u1eadp tr\u01b0\u1edbc<\/strong>\u00a0\u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng l\u1ea5y ban ki\u1ec3m k\u00ea \u0111\u00e3 khai b\u00e1o l\u00ean\u00a0<strong>Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea (BBKK)<\/strong>\u00a0theo c\u01a1 ch\u1ebf nh\u01b0 sau:<\/p>\n<ul data-start=\"233\" data-end=\"593\">\n<li data-section-id=\"wyq8qt\" data-start=\"233\" data-end=\"421\">Khi l\u1eadp BBKK m\u1edbi, anh\/ch\u1ecb c\u00f3 th\u1ec3 t\u00edch ch\u1ecdn\u00a0<strong data-start=\"274\" data-end=\"316\">Th\u00eam ng\u01b0\u1eddi ki\u1ec3m k\u00ea t\u1eeb l\u1ea7n nh\u1eadp tr\u01b0\u1edbc\u00a0<\/strong>\u0111\u1ec3 l\u1ea5y l\u1ea1i ban ki\u1ec3m k\u00ea t\u1eeb bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea g\u1ea7n nh\u1ea5t (c\u00f3 th\u1ec3 l\u00e0 n\u0103m tr\u01b0\u1edbc ho\u1eb7c trong n\u0103m hi\u1ec7n t\u1ea1i).<\/li>\n<li data-section-id=\"1f5sh6o\" data-start=\"422\" data-end=\"593\">Tuy nhi\u00ean, n\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c BBKK tr\u01b0\u1edbc \u0111\u00f3 kh\u00f4ng c\u00f3 ban ki\u1ec3m k\u00ea ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 ban ki\u1ec3m k\u00ea \u0111\u00e3 b\u1ecb x\u00f3a, th\u00ec kh\u00f4ng c\u00f3 c\u00e1ch n\u00e0o l\u1ea5y l\u1ea1i th\u00f4ng tin ban ki\u1ec3m k\u00ea =&gt; Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, anh\/ch\u1ecb c\u1ea7n nh\u1eadp l\u1ea1i ban ki\u1ec3m k\u00ea th\u1ee7 c\u00f4ng khi l\u1eadp bi\u00ean b\u1ea3n m\u1edbi.<\/li>\n<\/ul>\n<h4 id=\"3-9-them-chung-tu-kiem-ke-bam-them-tai-san-nhung-khong-hien-tai-san-len-de-chon-thi-lam-the-nao-them-chung-tu-kiem-ke-nhung-khong-thay-hien-thi-tai-san-de-kiem-ke\">2.9. Th\u00eam ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea, b\u1ea5m th\u00eam t\u00e0i s\u1ea3n nh\u01b0ng kh\u00f4ng hi\u1ec7n t\u00e0i s\u1ea3n l\u00ean \u0111\u1ec3 ch\u1ecdn th\u00ec l\u00e0m th\u1ebf n\u00e0o? Th\u00eam ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea nh\u01b0ng kh\u00f4ng th\u1ea5y hi\u1ec3n th\u1ecb t\u00e0i s\u1ea3n \u0111\u1ec3 ki\u1ec3m k\u00ea<\/h4>\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p th\u00eam ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea, b\u1ea5m th\u00eam t\u00e0i s\u1ea3n nh\u01b0ng kh\u00f4ng hi\u1ec7n t\u00e0i s\u1ea3n l\u00ean \u0111\u1ec3 ch\u1ecdn, ho\u1eb7c kh\u00f4ng th\u1ea5y hi\u1ec3n th\u1ecb t\u00e0i s\u1ea3n \u0111\u1ec3 ki\u1ec3m k\u00ea, nguy\u00ean nh\u00e2n do anh\/ch\u1ecb ch\u01b0a ch\u1ecdn\u00a0<strong>B\u1ed9 ph\u1eadn<\/strong>\u00a0ki\u1ec3m k\u00ea.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong>Anh\/ch\u1ecb v\u00e0o\u00a0<strong>T\u00e0i s\u1ea3n\\Ki\u1ec3m k\u00ea<\/strong>, tab Ki\u1ec3m k\u00ea, nh\u1ea5n\u00a0<strong>Th\u00eam ch\u1ee9ng t\u1eeb\u00a0<\/strong>v\u00e0 ch\u1ecdn\u00a0<strong>B\u1ed9 ph\u1eadn<\/strong>\u00a0ki\u1ec3m k\u00ea l\u00e0\u00a0<strong>T\u1ea5t c\u1ea3\u00a0<\/strong>ho\u1eb7c b\u1ed9 ph\u1eadn chi ti\u1ebft. Sau khi ch\u1ecdn, danh s\u00e1ch t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea.<\/p>\n<h4 id=\"3-10-lam-the-nao-de-xuat-khau-danh-sach-tai-san-de-mang-di-kiem-ke\">2.10. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 xu\u1ea5t kh\u1ea9u danh s\u00e1ch t\u00e0i s\u1ea3n \u0111\u1ec3 mang \u0111i ki\u1ec3m k\u00ea?<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o menu\u00a0<strong>T\u00e0i s\u1ea3n\\Ki\u1ec3m k\u00ea\\\u00a0<\/strong>t\u1ea1i danh s\u00e1ch ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea, nh\u1ea5n<strong>\u00a0Xu\u1ea5t kh\u1ea9u<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Ch\u1ecdn B\u1ed9 ph\u1eadn\/Ph\u00f2ng ban\/L\u1edbp h\u1ecdc c\u1ea7n xu\u1ea5t kh\u1ea9u:<\/p>\n<ul>\n<li>Ch\u1ecdn\u00a0<strong>T\u1ea5t c\u1ea3<\/strong>\u00a0n\u1ebfu mu\u1ed1n xu\u1ea5t T\u1ea5t c\u1ea3 b\u1ed9 ph\u1eadn:\u00a0\n<ul>\n<li>T\u00edch ch\u1ecdn<strong>\u00a0Xu\u1ea5t kh\u1ea9u t\u00e0i s\u1ea3n thu\u1ed9c m\u1ed7i b\u1ed9 ph\u1eadn th\u00e0nh m\u1ed9t t\u1ec7p<\/strong>\u00a0n\u1ebfu c\u1ea7n m\u1ed7i b\u1ed9 ph\u1eadn th\u00e0nh 1 t\u1ec7p excel ri\u00eang<\/li>\n<li>Kh\u00f4ng t\u00edch ch\u1ecdn\u00a0<strong>Xu\u1ea5t kh\u1ea9u t\u00e0i s\u1ea3n thu\u1ed9c m\u1ed7i b\u1ed9 ph\u1eadn th\u00e0nh m\u1ed9t t\u1ec7p<\/strong>\u00a0\u0111\u1ec3 xu\u1ea5t kh\u1ea9u to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0o 1 file.<\/li>\n<\/ul>\n<\/li>\n<li>Ch\u1ecdn b\u1ed9 ph\u1eadn c\u1ea7n xu\u1ea5t n\u1ebfu ch\u1ec9 mu\u1ed1n xu\u1ea5t 1 b\u1ed9 ph\u1eadn\/ph\u00f2ng ban b\u1ea5t k\u1ef3.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>X\u00e1c nh\u1eadn<\/strong>\u00a0\u0111\u1ec3 xu\u1ea5t kh\u1ea9u<\/p>\n<h4 id=\"3-11-lam-the-nao-khi-kiem-ke-tscd-phat-hien-thua-thieu-tai-san-kiem-ke-thuc-te-thua-thieu-so-voi-so-sach\">2.11. L\u00e0m th\u1ebf n\u00e0o khi ki\u1ec3m k\u00ea TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba\/thi\u1ebfu t\u00e0i s\u1ea3n (ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf th\u1eeba\/thi\u1ebfu so v\u1edbi s\u1ed5 s\u00e1ch)?<\/h4>\n<p><strong>Tr\u1ea3 l\u1eddi:\u00a0<\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea th\u1eeba TSC\u0110 (ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf th\u1eeba\/nhi\u1ec1u h\u01a1n so v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n): Th\u1ef1c hi\u1ec7n\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tai-san\/knowledge-base\/ghi-giam\/\" target=\"_blank\" rel=\"noopener\"><strong>Ghi gi\u1ea3m TSC\u0110<\/strong><\/a>\u00a0v\u1edbi l\u00fd do ph\u00f9 h\u1ee3p (n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00ec c\u00f3 th\u1ec3 ch\u1ecdn l\u00fd do \u201cH\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d)<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea thi\u1ebfu TSC\u0110 (ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf thi\u1ebfu\/\u00edt h\u01a1n so v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n):\n<ul>\n<li>N\u1ebfu TSC\u0110 \u0111\u00e3 \u0111\u01b0\u1ee3c khai b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m nh\u01b0ng \u0111ang \u1edf tr\u1ea1ng th\u00e1i ch\u01b0a ghi t\u0103ng: V\u00e0o ph\u00e2n h\u1ec7 T\u00e0i s\u1ea3n\\Ghi t\u0103ng\\Th\u00eam ch\u1ee9ng t\u1eeb \u0111\u1ec3 ghi t\u0103ng t\u00e0i s\u1ea3n.<\/li>\n<li>N\u1ebfu TSC\u0110 ch\u01b0a khai b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m:\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>TH1: T\u00e0i s\u1ea3n\u00a0<strong>m\u1edbi ph\u00e1t sinh trong n\u0103m<\/strong>\u00a0\u2192 Th\u1ef1c hi\u1ec7n\u00a0<strong>ghi t\u0103ng TSC\u0110\u00a0<\/strong>theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tai-san\/knowledge-base\/khai-bao-va-ghi-tang-tai-san-co-dinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p>TH2: T\u00e0i s\u1ea3n\u00a0<strong>ph\u00e1t sinh t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc<\/strong>\u00a0\u2192 Th\u1ef1c hi\u1ec7n\u00a0<strong>ghi t\u0103ng b\u00f9\u00a0<\/strong>theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tai-san\/knowledge-base\/don-vi-cua-toi-co-tai-san-da-su-dung-truoc-do-nhung-chua-duoc-ghi-tang-tren-phan-mem-toi-muon-khai-bao-bu-tai-san-thi-lam-nhu-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<h4 id=\"3-12-lam-the-nao-de-thuc-hien-kiem-ke-6-thang-hang-quy-dinh-ky-hoac-bat-chot-trong-nam\">2.12. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea 6 th\u00e1ng, h\u00e0ng qu\u00fd, \u0111\u1ecbnh k\u1ef3 ho\u1eb7c b\u1ea5t ch\u1ee3t trong n\u0103m?<\/h4>\n<p><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<p>Th\u00f4ng th\u01b0\u1eddng, c\u00e1c \u0111\u01a1n v\u1ecb b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea \u00edt nh\u1ea5t m\u1ed7i n\u0103m 1 l\u1ea7n v\u00e0o cu\u1ed1i n\u0103m. B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u01a1n v\u1ecb c\u0169ng c\u00f3 th\u1ec3\u00a0<strong>ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n v\u00e0o b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o kh\u00e1c trong n\u0103m<\/strong>\u00a0(6 th\u00e1ng \u0111\u1ea7u n\u0103m, 6 th\u00e1ng cu\u1ed1i n\u0103m, theo qu\u00fd, \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t) t\u00f9y v\u00e0o nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb ho\u1eb7c y\u00eau c\u1ea7u c\u1ee7a c\u1ea5p tr\u00ean.<\/p>\n<p>Tuy nhi\u00ean, khi l\u1eadp ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea kh\u00f4ng ph\u1ea3i v\u00e0o ng\u00e0y 31\/12, ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o: \u201c\u0110\u01a1n v\u1ecb ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb\u00a0<b>hao m\u00f2n<\/b>\u00a0cho\u00a0<b>\u0111\u1ea7y \u0111\u1ee7 t\u00e0i s\u1ea3n<\/b>\u00a0n\u0103m 20xx. N\u1ebfu ti\u1ebfp t\u1ee5c l\u1eadp ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea\u00a0<b>c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch<\/b>\u00a0tr\u00ean c\u00e1c s\u1ed5 s\u00e1ch b\u00e1o c\u00e1o.\u201d, nh\u01b0ng vi\u1ec7c t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0o cu\u1ed1i n\u0103m (th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/12).<\/p>\n<p>\u0110\u1ec3 ti\u1ebfp t\u1ee5c ki\u1ec3m k\u00ea trong n\u0103m m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng s\u1ed1 li\u1ec7u \u0111\u01a1n v\u1ecb, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li>\u1ede m\u00e0n h\u00ecnh c\u1ea3nh b\u00e1o, ch\u1ecdn\u00a0<strong>\u201cTi\u1ebfp t\u1ee5c ki\u1ec3m k\u00ea\u201d<\/strong><\/li>\n<li>Khi ph\u1ea7n m\u1ec1m \u0111i\u1ec1u h\u01b0\u1edbng t\u1edbi m\u00e0n h\u00ecnh\u00a0<strong>Th\u00eam ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/strong>, anh\/ch\u1ecb s\u1eeda l\u1ea1i\u00a0<strong>Ng\u00e0y l\u1eadp phi\u1ebfu\u00a0<\/strong>v\u00e0\u00a0<strong>Ng\u00e0y ki\u1ec3m k\u00ea\u00a0<\/strong>\u0111\u00fang.<\/li>\n<li>Sau \u0111\u00f3 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo nh\u01b0 b\u00ecnh th\u01b0\u1eddng<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:\u00a0<\/strong>N\u1ebfu \u0111\u01a1n v\u1ecb ki\u1ec3m k\u00ea v\u00e0o\u00a0<strong>ng\u00e0y 31\/12<\/strong>, b\u1eaft bu\u1ed9c ph\u1ea3i\u00a0<strong>l\u1eadp ch\u1ee9ng t\u1eeb t\u00ednh hao m\u00f2n tr\u01b0\u1edbc<\/strong>, r\u1ed3i m\u1edbi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n.<\/p>\n<h4 id=\"2-13-lap-chung-tu-kiem-ke-bao-loi-ma-tai-san-ten-tai-san-bo-phan-su-dung-khong-duoc-de-trong-thi-lam-the-nao\">2.13. L\u1eadp ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea b\u00e1o l\u1ed7i \u201cM\u00e3 t\u00e0i s\u1ea3n, t\u00ean t\u00e0i s\u1ea3n, b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\u201d th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/h4>\n<p class=\"isSelectedEnd\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<p class=\"isSelectedEnd\"><strong>Nguy\u00ean nh\u00e2n:<\/strong>\u00a0Trong ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea c\u00f3 d\u00f2ng t\u00e0i s\u1ea3n ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin\u00a0<strong>M\u00e3 t\u00e0i s\u1ea3n, T\u00ean t\u00e0i s\u1ea3n ho\u1eb7c B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng<\/strong>. L\u1ed7i n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi anh\/ch\u1ecb nh\u1ea5n\u00a0<strong>Th\u00eam t\u00e0i s\u1ea3n<\/strong>\u00a0nh\u01b0ng ch\u01b0a nh\u1eadp \u0111\u1ee7 th\u00f4ng tin.<\/p>\n<p class=\"isSelectedEnd\"><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong>Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo m\u1ed9t trong hai c\u00e1ch sau:<\/p>\n<ul>\n<li class=\"isSelectedEnd\"><strong>C\u00e1ch 1:<\/strong>\u00a0T\u1ea1i ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea, nh\u1ea5n\u00a0<strong>H\u1ee7y<\/strong>\u00a0v\u00e0 l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb. Anh\/ch\u1ecb ch\u1ec9 c\u1ea7n\u00a0<strong>ch\u1ecdn B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng<\/strong>, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y danh s\u00e1ch t\u00e0i s\u1ea3n v\u00e0 th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng;\u00a0<strong>kh\u00f4ng c\u1ea7n nh\u1ea5n Th\u00eam t\u00e0i s\u1ea3n<\/strong>.\n<ul>\n<li class=\"isSelectedEnd\"><strong>L\u01b0u \u00fd:<\/strong>\u00a0Ch\u1ee9c n\u0103ng\u00a0<strong>Th\u00eam t\u00e0i s\u1ea3n<\/strong>\u00a0ch\u1ec9 s\u1eed d\u1ee5ng khi ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf ph\u00e1t hi\u1ec7n t\u00e0i s\u1ea3n\u00a0<strong>ch\u01b0a \u0111\u01b0\u1ee3c khai b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m<\/strong>, c\u1ea7n nh\u1eadp b\u1ed5 sung t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea.<\/li>\n<\/ul>\n<\/li>\n<li><strong>C\u00e1ch 2:<\/strong>\u00a0N\u1ebfu kh\u00f4ng l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb, t\u1ea1i ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea, di chu\u1ed9t v\u00e0o d\u00f2ng t\u00e0i s\u1ea3n \u0111ang b\u00e1o m\u00e0u h\u1ed3ng do thi\u1ebfu th\u00f4ng tin, nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng\u00a0<strong>Th\u00f9ng r\u00e1c<\/strong>\u00a0\u1edf cu\u1ed1i d\u00f2ng \u0111\u1ec3 x\u00f3a d\u00f2ng \u0111\u00f3, sau \u0111\u00f3\u00a0<strong>L\u01b0u<\/strong>\u00a0ch\u1ee9ng t\u1eeb ki\u1ec3m k\u00ea.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb tra c\u1ee9u c\u00e1c v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p khi ti\u1ebfn h\u00e0nh Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb. Chi ti\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh anh\/ch\u1ecb tham kh\u1ea3o t\u1ea1i \u0111\u00e2y. 2. V\u1ea5n \u0111\u1ec1&#8230;<\/p>\n","protected":false},"author":169,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-52649","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52649","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tai-san\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/users\/169"}],"version-history":[{"count":3,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52649\/revisions"}],"predecessor-version":[{"id":52917,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52649\/revisions\/52917"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=52649"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=52649"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=52649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}