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

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Nguy\u00ean nh\u00e2n 1: Do c\u00f3 ph\u00e1t sinh gi\u1ea3m doanh thu tr\u00ean TK 531<\/h3>\n
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N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n b\u00ean N\u1ee3 TK 531:<\/p>\n
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Thu\u1ebf GTGT: N\u1ee3 TK 531\/C\u00f3 TK 33311, N\u1ee3 TK 33311\/C\u00f3 TK 111, 112<\/li>\n
Gi\u1ea3m doanh thu: N\u1ee3 TK 531\/c\u00f3 TK 111, 112<\/li>\n<\/ul>\n
Gi\u1ea3i ph\u00e1p<\/strong><\/p>\n
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N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh h\u1ea1ch to\u00e1n thu\u1ebf GTGT, ho\u1eb7c gi\u1ea3m thu do thu th\u1eeba => 2 b\u00e1o c\u00e1o l\u1ec7ch nh\u01b0 l\u00e0 \u0111\u00fang<\/li>\n
N\u1ebfu \u0111\u00e3 lo\u1ea1i tr\u1eeb s\u1ed1 gi\u1ea3m thu m\u00e0 v\u1eabn ch\u00eanh l\u1ec7ch => b\u1ea1n ki\u1ec3m tra b\u01b0\u1edbc ti\u1ebfp theo\u00a0<\/li>\n
Th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn \u1edf link\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n
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Nguy\u00ean nh\u00e2n 2: Do c\u00f3 ph\u00e1t sinh C\u00f3 TK 515, 711 \u1edf ngu\u1ed3n kh\u00e1c<\/h3>\n
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C\u00e1ch ki\u1ec3m tra:<\/strong><\/p>\n
1. Nh\u00e2\u0301n\u00a0Ti\u0300m ch\u1ee9ng t\u1eeb<\/b><\/p>\n
$\"\"$ <\/p>\n
2. Cho\u0323n \u0111i\u00ea\u0300u ki\u00ea\u0323n ti\u0300m ki\u00ea\u0301m (la\u0300 khoa\u0309ng th\u01a1\u0300i gian ti\u0300m \u0111\u00f4\u0301i chi\u00ea\u0301u d\u01b0\u0303 li\u00ea\u0323u), t\u00edch ch\u1ecdn Ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5<\/b>\u00a0va\u0300 nh\u00e2\u0301n\u00a0Ti\u0300m\u00a0
\n<\/b><\/p>\n
$\"\"$ <\/p>\n
3. T\u1ea1i b\u1ea3ng T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb<\/b><\/p>\n
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L\u1ecdc t\u1ea1i c\u1ed9t\u00a0TK C\u00f3<\/strong>\u00a0l\u00e0 t\u00e0i kho\u1ea3n 515 ho\u1eb7c 711.<\/li>\n
T\u1ea1i c\u1ed9t\u00a0Ngu\u1ed3n<\/b>, l\u1ecdc ki\u1ec3m tra xem c\u00f3 ph\u00e1t sinh thu\u1ed9c Ngu\u1ed3n kh\u00e1c hay kh\u00f4ng.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
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Nguy\u00ean nh\u00e2n 3: Do ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n Ph\u00e1t sinh C\u00f3 TK 531 b\u1ecb ch\u1ecdn nh\u1ea7m Ngu\u1ed3n<\/h3>\n
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C\u00e1ch ki\u1ec3m tra:<\/strong><\/p>\n
1. Nh\u00e2\u0301n\u00a0Ti\u0300m ch\u1ee9ng t\u1eeb<\/b><\/p>\n
$\"\"$ <\/p>\n
2. Cho\u0323n \u0111i\u00ea\u0300u ki\u00ea\u0323n ti\u0300m ki\u00ea\u0301m (la\u0300 khoa\u0309ng th\u01a1\u0300i gian ti\u0300m \u0111\u00f4\u0301i chi\u00ea\u0301u d\u01b0\u0303 li\u00ea\u0323u), t\u00edch ch\u1ecdn Ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5<\/b>\u00a0va\u0300 nh\u00e2\u0301n\u00a0Ti\u0300m\u00a0
\n<\/b><\/p>\n
$\"\"$ <\/p>\n
2. T\u1ea1i b\u1ea3ng\u00a0T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb<\/b><\/p>\n
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L\u1ecdc t\u1ea1i c\u1ed9t\u00a0TK C\u00f3<\/strong>\u00a0l\u00e0 t\u00e0i kho\u1ea3n 531.<\/li>\n
T\u1ea1i c\u1ed9t\u00a0Ngu\u1ed3n<\/b>, l\u1ecdc ki\u1ec3m tra xem c\u00f3 ph\u00e1t sinh kh\u00f4ng thu\u1ed9c Ngu\u1ed3n kh\u00e1c hay kh\u00f4ng ho\u1eb7c l\u1ecdc c\u1ed9t Ngu\u1ed3n b\u1ecb Tr\u1ed1ng.<\/li>\n<\/ul>\n
V\u00ed d\u1ee5: TK 531 \u0111ang c\u00f3 ph\u00e1t sinh ch\u1ecdn sai ngu\u1ed3n l\u00e0 Ngu\u1ed3n ng\u00e2n s\u00e1ch x\u00e3 t\u1ef1 ch\u1ee7.<\/i><\/p>\n
$\"\"$ <\/p>\n
3. Ch\u1ecdn t\u1edbi t\u1eebng d\u00f2ng ch\u1ee9ng t\u1eeb b\u1ecb sai Ngu\u1ed3n nh\u1ea5n\u00a0Xem ch\u1ee9ng t\u1eeb<\/b>\u00a0\u0111\u1ec3 m\u1edf \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb l\u00ean, sau \u0111\u00f3 nh\u1ea5n\u00a0B<\/strong>\u1ecf ghi<\/b>\u00a0v\u00e0\u00a0S\u1eeda<\/b>\u00a0l\u1ea1i cho \u0111\u00fang Ngu\u1ed3n<\/p>\n
4. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>\u00a0v\u00e0 ki\u1ec3m tra l\u1ea1i b\u00e1o c\u00e1o<\/p>\n<\/div><\/div>\n
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Nguy\u00ean nh\u00e2n 4: Do \u0111\u01a1n v\u1ecb th\u00eam ngu\u1ed3n thu con \u0111ang thu\u1ed9c Ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c th\u00eam ngu\u1ed3n thu ngang c\u1ea5p v\u1edbi Ngu\u1ed3n kh\u00e1c<\/h3>\n
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Gi\u1ea3i ph\u00e1p:\u00a0<\/b>B\u1ea1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn \u1edf m\u1ee5c Nguy\u00ean nh\u00e2n 2\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Bi\u1ec3u hi\u1ec7n S\u1ed1 ti\u1ec1n Ph\u00e1t sinh\u00a0C\u00f3 TK 531\u00a0\u1edf b\u00e1o c\u00e1o\u00a0S05-H\u00a0l\u1ec7ch v\u1edbi\u00a0S\u1ed1 thu \u0111\u01b0\u1ee3c trong n\u0103m (M\u00e3 s\u1ed1 193)\u00a0tr\u00ean\u00a0B01\/BCQT. B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh S05-H B\u00e1o c\u00e1o quy\u1ebft to\u00e1n B01\/BCQT B\u1ea1n ki\u1ec3m tra theo 3 nguy\u00ean nh\u00e2n sau: Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft <\/p>\n","protected":false},"author":49,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1053],"ht-kb-tag":[],"class_list":["post-44201","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-quyet-toan"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/49"}],"version-history":[{"count":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44201\/revisions"}],"predecessor-version":[{"id":45393,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44201\/revisions\/45393"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=44201"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=44201"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=44201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

Nguy\u00ean nh\u00e2n 2: Do c\u00f3 ph\u00e1t sinh C\u00f3 TK 515, 711 \u1edf ngu\u1ed3n kh\u00e1c<\/h3>\n<\/div>