{"id":8995,"date":"2024-02-27T11:48:18","date_gmt":"2024-02-27T04:48:18","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8995"},"modified":"2025-11-07T14:40:20","modified_gmt":"2025-11-07T07:40:20","slug":"cac-buoc-kiem-tra-doi-chieu-va-xu-ly-cac-tinh-huong-truoc-khi-len-bctc","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cac-buoc-kiem-tra-doi-chieu-va-xu-ly-cac-tinh-huong-truoc-khi-len-bctc\/","title":{"rendered":"C\u00c1C B\u01af\u1edaC KI\u1ec2M TRA, \u0110\u1ed0I CHI\u1ebeU V\u00c0 X\u1eec L\u00dd C\u00c1C T\u00ccNH HU\u1ed0NG TR\u01af\u1edaC KHI L\u00caN BCTC"},"content":{"rendered":"<p><em><span style=\"font-weight: 400;\">Th\u1eddi gian g\u1ea7n \u0111\u00e2y, k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 ph\u1ea3i c\u0103ng m\u00ecnh l\u00e0m vi\u1ec7c \u0111\u1ec3 k\u1ecbp n\u1ed9p BCTC. \u0110\u1ec3 l\u00ean BCTC, vi\u1ec7c ki\u1ec3m tra r\u1ea5t quan tr\u1ecdng. S\u1ed1 li\u1ec7u sai d\u1eabn \u0111\u1ebfn BCTC sai v\u00ec v\u1eady ph\u1ea3i c\u1ea9n th\u1eadn r\u00e0 so\u00e1t, t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 l\u00e0m l\u1ea1i BCTC.\u00a0<\/span><\/em><\/p>\n<p><em><span style=\"font-weight: 400;\">Do v\u1eady, s\u1ebd l\u00e0m m\u1ea5t nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c. V\u00ec v\u1eady c\u00e1c b\u1ea1n c\u1ea7n l\u01b0u \u00fd ki\u1ec3m tra k\u1ef9 s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi l\u00ean BCTC. D\u01b0\u1edbi \u0111\u00e2y s\u1ebd l\u00e0 c\u00e1c ki\u1ec3m tra s\u1ed5 s\u00e1ch tr\u01b0\u1edbc khi l\u00ean <a href=\"https:\/\/fts.com.vn\/bao-cao-tai-chinh-hop-nhat-va-rieng-le\/\">BCTC<\/a>, chi ti\u1ebft t\u1eebng lo\u1ea1i s\u1ed5, t\u1eebng lo\u1ea1i t\u00e0i kho\u1ea3n ra sao.\u00a0<\/span><\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/image.luatvietnam.vn\/uploaded\/twebp\/images\/original\/2023\/12\/05\/trinh-tu-hop-nhat-bao-cao-tai-chinh_0512165035.jpg\" alt=\"Tr\u00ecnh t\u1ef1 h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"472\" height=\"304\" \/><\/p>\n<h5><strong>I. N\u1ed9i dung ki\u1ec3m tra:<\/strong><\/h5>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n (S\u1ed5 c\u00e1i)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh so v\u1edbi s\u1ed5 \u0111\u1ecbnh kho\u1ea3n: H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o v\u00e0 s\u1ed5 k\u1ebf to\u00e1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra \u0111\u1ecbnh kho\u1ea3n v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra d\u1eef li\u1ec7u nh\u1eadp v\u00e0 khai b\u00e1o thu\u1ebf gi\u1eefa h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra v\u1edbi b\u1ea3ng k\u00ea khai thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra c\u00f3 c\u00e2n \u0111\u1ed1i hay kh\u00f4ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra b\u1ea3ng l\u01b0\u01a1ng k\u00fd c\u00f3 \u0111\u1ea7y \u0111\u1ee7, s\u1ed1 li\u1ec7u tr\u00ean S\u1ed5 c\u00e1i 334 v\u00e0 b\u1ea3ng l\u01b0\u01a1ng c\u00f3 kh\u1edbp hay ch\u01b0a, \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<h5><strong>II. C\u00e1ch ki\u1ec3m tra.\u00a0<\/strong><\/h5>\n<p><strong>1. V\u1ec1 k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u1ea7u n\u0103m:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ki\u1ec3m tra l\u1ea1i TK 421 \u0111\u00e3 m\u1edf TK chi ti\u1ebft 4211, 4212 \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u01b0a? Vi\u1ec7c ph\u00e2n chia r\u00f5 r\u00e0ng l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc v\u00e0 n\u0103m hi\u1ec7n t\u1ea1i gi\u00fap x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n l\u1ed7 n\u0103m n\u00e0y so v\u1edbi n\u0103m tr\u01b0\u1edbc, t\u1eeb \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 chuy\u1ec3n l\u1ed7 cho n\u0103m sau n\u00e0y.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 l\u00e3i, ghi N\u1ee3 4212\/ C\u00f3 4211<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 l\u1ed7, ghi: N\u1ee3 4211\/ C\u00f3 4212<\/span><\/li>\n<\/ul>\n<p><strong>2. Ki\u1ec3m tra v\u1ec1 ti\u1ec1n:<\/strong><\/p>\n<p><strong>a. Ti\u1ec1n m\u1eb7t (TK 111)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfn h\u00e0nh ki\u1ec3m tra s\u1ed5 chi ti\u1ebft ti\u1ec1n m\u1eb7t xem c\u00f3 b\u1ecb \u00e2m hay kh\u00f4ng? N\u1ebfu b\u1ecb \u00e2m th\u00ec c\u1ea7n \u0111\u01b0a ra c\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd k\u1ecbp th\u1eddi v\u00e0 h\u1ee3p l\u00fd.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o r\u1eb1ng s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 ph\u1ea3i kh\u1edbp v\u1edbi bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e0y 31\/12<\/span><\/li>\n<\/ul>\n<p><strong>b. Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (TK 112)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 ph\u00e1t sinh v\u1edbi s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 ph\u1ee5 c\u1ee7a t\u1ea5t c\u1ea3 ng\u00e2n h\u00e0ng m\u00e0 c\u00f4ng ty \u0111\u00e3 m\u1edf v\u00e0 s\u1ed5 chi ti\u1ebft TK 112, \u0111\u1ea3m b\u1ea3o r\u1eb1ng ch\u00fang kh\u1edbp nhau.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u1edbi ti\u1ec1n ngo\u1ea1i t\u1ec7.\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Neus c\u00f3 l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi: N\u1ee3 TK 1122\/ C\u00f3 TK 413<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi: N\u1ee3 TK 413\/ C\u00f3 TK 1122<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi k\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ghi: N\u1ee3 413\/ C\u00f3 TK 515<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi: N\u1ee3 TK 635\/ C\u00f3 TK 413<\/span><\/li>\n<\/ul>\n<p><strong>3. Ki\u1ec3m tra ch\u1ee9ng kho\u00e1n kinh doanh (TK 121)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m, k\u1ebf to\u00e1n ki\u1ec3m tra l\u1ea1i c\u00e1c kho\u1ea3n tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu c\u00f3 kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 c\u1ee7a c\u00f4ng ty l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n hay kh\u00f4ng?\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, \u0111\u00e1nh gi\u00e1 lai gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00fang theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i ng\u00e0y 31\/12.<\/span><\/li>\n<\/ul>\n<p><strong>4. Ki\u1ec3m tra c\u00f4ng n\u1ee3 ph\u1ea3i thu kh\u00e1ch h\u00e0ng, ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n (TK 131-TK331)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n l\u1eadp bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo quy \u0111\u1ecbnh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1edbi b\u00ean nh\u00e0 cung c\u1ea5p, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u 2 b\u00ean kh\u1edbp nhau.\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>5. Ki\u1ec3m tra t\u00e0i kho\u1ea3n t\u1ea1m \u1ee9ng (TK141)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng v\u1edbi nh\u00e2n vi\u00ean, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u c\u1ea3u 2 b\u00ean kh\u1edbp nhau\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ea1m \u1ee9ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ngh\u1ec9 vi\u1ec7c, kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c.\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>6. Ki\u1ec3m tra t\u00e0i kho\u1ea3n CCDC (TK 153)\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m k\u00ea v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng CCDC th\u1ef1c t\u1ebf so v\u1edbi s\u1ed5 s\u00e1ch, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp nhau.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra b\u1ea3ng ph\u00e2n b\u1ed5 CCDC v\u1edbi vi\u1ec7c ghi nh\u1eadn \u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>7. C\u00e1c t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n khi (TK 151-152-154-155-156-157)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e1c khaorn ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 b\u00ean n\u1ee3, ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng t\u1ed3n kho v\u00e0o cu\u1ed1i k\u1ef3.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu xem s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf c\u00f3 kh\u1edbp v\u1edbi tr\u00ean s\u1ed5 s\u00e1ch hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng t\u1ed3n kho c\u00f3 b\u1ecb \u00e2m hay kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng xu\u1ea5t kho \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh \u0111\u00fang gi\u00e1 hay ch\u01b0a?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>8.<a href=\"https:\/\/fts.com.vn\/quy-trinh-ke-toan-tscd-trong-doanh-nghiep\/\"> TSC\u0110<\/a> v\u00e0 <a href=\"https:\/\/fts.com.vn\/khau-hao-va-hao-mon\/\">hao m\u00f2n<\/a> TSC\u0110 (T 211-213-214)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng t\u00ednh kh\u1ea5u hao v\u00e0 th\u1ebb TSC\u0110\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu b\u1ea3ng t\u00ednh kh\u1ea5u hao TSC\u0110 v\u1edbi s\u1ed1 ph\u00e1t sinh v\u00e0 s\u1ed1 d\u01b0 TK 211-213-214<\/span><\/li>\n<\/ul>\n<p><strong>9. V\u1ec1 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (TK 242)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc cho m\u1ed7i th\u00e1ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 tr\u00ean b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1edbi s\u1ed1 ph\u00e1t sinh v\u00e0 s\u1ed1 d\u01b0 c\u1ee7a TK 242<\/span><\/li>\n<\/ul>\n<p><strong>10. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (TK 333)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p &#8211; TK 3331, ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 gi\u00e1 tr\u1ecb n\u00e0y b\u1eb1ng v\u1edbi ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf th\u00e1ng 12 ho\u1eb7c qu\u00fd IV<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u &#8211; TK 33312 \u0111\u00e3 n\u1ed9p \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o th\u1ebfu GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra xem c\u00e1c lo\u1ea1i thu\u1ebf TT\u0110B (TK3332), thu\u1ebf nh\u1eadp kh\u1ea9u (TK 3333) \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c t\u00e0i s\u1ea3n hay ch\u01b0a?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh v\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf TNDN (TK 3334)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra s\u1ed1 thu\u1ebf TNCN tr\u00ean s\u1ed5 c\u00f3 kh\u1edbp v\u1edbi s\u1ed5 tr\u00ean t\u1edd khai thu\u1ebf TNCN h\u00e0ng qu\u00fd kh\u00f4ng?<\/span><\/li>\n<\/ul>\n<p><strong>12. T\u00e0i kho\u1ea3n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng (TK 331-338)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft li\u00ean quan \u0111\u1ebfn c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 \u0111\u1ee7, h\u1ee3p l\u00fd\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u00f3 tr\u00f9ng kh\u1edbp v\u1edbi s\u1ed5 s\u00e1ch hay kh\u00f4ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi nh\u00e2n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m t\u1eebng k\u1ef3 c\u00f3 kh\u1edbp v\u1edbi th\u00f4ng b\u00e1o b\u1ea3o hi\u1ec3m hay kh\u00f4ng?<\/span><\/li>\n<\/ul>\n<p><strong>13. V\u1ec1 c\u00e1c kh\u1ecfan \u0111i vay (TK341)\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n \u0111i vay t\u1ea1i c\u00f4ng ty v\u1edbi b\u00ean kh\u00e1c\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng t\u00ednh l\u00e3i vay \u0111\u1ecbnh k\u00ec v\u00e0 tr\u00edch thu\u1ebf TNCN 5% cho t\u1eebng l\u1ea7n tr\u1ea3 l\u00e3i vay, \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng t\u00ednh l\u00e3i vay c\u1ee7a ng\u00e2n h\u00e0ng n\u1ebfu vay ng\u00e2n h\u00e0ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn chi ph\u00ed t\u00e0i ch\u00ednh.\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>14. \u0110\u1ed1i v\u1edbi doanh thu (TK 511-515-711)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ghi nh\u1eadn doanh thu c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 ghi nh\u1eadn doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu \u0111\u00e3 ghi nh\u1eadn c\u00f3 kh\u1edbp v\u1edbi doanh thu tr\u00ean t\u1edd khai GTGT t\u1eebng k\u1ef3 hay kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n chia c\u00e1c kho\u1ea3n doanh thu ch\u1ecbu thu\u1ebf TNDN, \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i, mi\u1ec5n thu\u1ebf\u2026<\/span><\/li>\n<\/ul>\n<p><strong>15. \u0110\u1ed1i v\u1edbi gi\u00e1 v\u1ed1n h\u00e0n b\u00e1n ( TK 632)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 ghi gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed h\u1ee3p l\u00fd c\u1ea7n ki\u1ec3m tra gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh gi\u00e1 th\u00e0nh.\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>16. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed (TK 641-642-811)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh chi ph\u00ed\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh chi ph\u00ed n\u00e0o h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng h\u1ee3p l\u00fd.\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>17. X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (TK911)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed v\u00e0 k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 v\u00e0o l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i v\u00e0o cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 911 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3.\u00a0<\/span><\/li>\n<\/ul>\n<h5><strong>III. Ki\u1ec3m tra l\u1eadp B\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong><\/h5>\n<h5><strong>IV. Ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u1ebfu TNCN<\/strong><\/h5>\n<h5><strong>V. Ki\u1ec3m tra BCTC theo quy \u0111\u1ecbnh.<\/strong><\/h5>\n<h5><strong>VI.\u0110i\u1ec1u ch\u1ec9nh c\u00e1c sai s\u00f3t, ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0<\/strong><\/h5>\n<h5><strong>VII. Thi\u1ebft l\u1eadp l\u1ea1i s\u1ed5 k\u1ebf to\u00e1n, B\u00e1o c\u00e1o thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a c\u00e1c lu\u1eadt thu\u1ebf.<\/strong><\/h5>\n<h5><strong>VIII. Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c B\u00e1o c\u00e1o thu\u1ebf khi c\u00f3 sai l\u1ec7ch.\u00a0<\/strong><\/h5>\n<p><em><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n <a href=\"https:\/\/fts.com.vn\/\">FTS ERP<\/a> l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh t\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 t\u00ednh n\u0103ng, nghi\u1ec7p v\u1ee5 theo \u0111\u00fang th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. FTS Accounting t\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o c\u00e1o. Ng\u01b0\u1eddi d\u00f9ng cso th\u1ec3 customize b\u00e1o c\u00e1o, t\u00f9y bi\u1ebfn c\u00e1c th\u00f4ng tin hi\u1ec3n th\u1ecb tr\u00ean b\u00e1o b\u00e1o theo y\u00eau c\u1ea7u k\u1ebft xu\u1ea5t. Ngo\u00e0i ra, thi\u1ebft l\u1eadp c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0o khai b\u00e1o th\u00f4ng tin tr\u00ean c\u00f4ng c\u1ee5 t\u00edch h\u1ee3p s\u1eb5n.\u00a0<\/span><\/em><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c t\u00ednh n\u0103ng kh\u00e1c bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho ph\u00e9p thi\u1ebft l\u1eadp c\u00e1c th\u00f4ng s\u1ed1 ban \u0111\u1ea7u c\u1ee7a b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn th\u00f4ng tin \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi m\u1ed7i b\u00e1o c\u00e1o v\u00ed d\u1ee5 nh\u01b0: k\u1ef3 b\u00e1o c\u00e1o, lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n xem.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho ph\u00e9p ng\u01b0\u1eddi s\u1eed d\u1ee5ng xem tr\u01b0\u1edbc b\u00e1o c\u00e1o v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u00e0u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ecdn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho ph\u00e9p ng\u01b0\u1eddi s\u1eed d\u1ee5ng xem b\u00e1o c\u00e1o \u1edf ch\u1ebf \u0111\u1ed9 kh\u00e1c nhau nh\u01b0 ph\u00f3ng to thu nh\u1ecf, co k\u00e9o \u0111\u1ed9 r\u1ed9ng c\u1ee7a c\u00e1c c\u1ed9t t\u00f9y ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho ph\u00e9p NSD in \u1ea5n c\u00e1c b\u00e1o c\u00e1o v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ecdn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho ph\u00e9p NSD k\u1ebft xu\u1ea5t c\u00e1c b\u00e1o c\u00e1o ra c\u00e1c \u0111\u1ecbnh d\u1ea1ng file kh\u00e1c nhau nh\u01b0: HTML, Word, Excel, PDF.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho ph\u00e9p truy c\u1eadp ng\u01b0\u1ee3c t\u1eeb b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p=&gt;B\u00e1o c\u00e1o chi ti\u1ebft=&gt;ch\u1ee9ng t\u1eeb g\u1ed1c ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o theo t\u1eebng k\u1ef3 s\u1ed1 li\u1ec7u, qu\u00fd, n\u0103m\u2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o trong ph\u1ea7n m\u1ec1m FTS c\u00f3 th\u1ec3 truy c\u1eadp qua Internet cho ph\u00e9p theo d\u00f5i s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o m\u1ecdi l\u00fac m\u1ecdi n\u01a1i m\u00e0 kh\u00f4ng c\u1ea7n s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 c\u00e0i \u0111\u1eb7t \u1ee9ng d\u1ef1ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 nay \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n nhanh nh\u1ea5t!<\/span><\/p>\n<p>[wpforms id=&#8221;2108&#8243;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi gian g\u1ea7n \u0111\u00e2y, k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 ph\u1ea3i c\u0103ng m\u00ecnh l\u00e0m vi\u1ec7c \u0111\u1ec3 k\u1ecbp n\u1ed9p BCTC. \u0110\u1ec3 l\u00ean BCTC, vi\u1ec7c ki\u1ec3m tra r\u1ea5t quan tr\u1ecdng. S\u1ed1 li\u1ec7u sai d\u1eabn \u0111\u1ebfn BCTC sai v\u00ec v\u1eady ph\u1ea3i c\u1ea9n th\u1eadn r\u00e0 so\u00e1t, t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 l\u00e0m l\u1ea1i BCTC.\u00a0 Do v\u1eady, s\u1ebd l\u00e0m m\u1ea5t nhi\u1ec1u th\u1eddi gian [&hellip;]<\/p>\n","protected":false},"featured_media":13497,"template":"","article_category":[10],"class_list":["post-8995","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13497"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8995"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}