{"id":34142,"date":"2023-12-08T03:49:49","date_gmt":"2023-12-08T03:49:49","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thu-thuat-lapping-lapping-scheme-trong-ke-toan-la-gi-cach-phat-hien-va-ngan-chan.html"},"modified":"2023-12-23T20:55:55","modified_gmt":"2023-12-23T13:55:55","slug":"thu-thuat-lapping-lapping-scheme-trong-ke-toan-la-gi-cach-phat-hien-va-ngan-chan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thu-thuat-lapping-lapping-scheme-trong-ke-toan-la-gi-cach-phat-hien-va-ngan-chan.html","title":{"rendered":"Th\u1ee7 thu\u1eadt Lapping (Lapping Scheme) trong k\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00e1ch ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Journal of Accountancy.<\/p>\n<\/div>\n<\/div>\n

Th\u1ee7 thu\u1eadt Lapping<\/font><\/b><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Th\u1ee7 thu\u1eadt Lapping<\/b> ti\u1ebfng Anh l\u00e0 Lapping Scheme.<\/b><\/p>\n

Th\u1ee7 thu\u1eadt Lapping <\/b>l\u00e0 m\u1ed9t h\u00e0nh vi gian l\u1eadn trong k\u1ebf to\u00e1n, \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c thay \u0111\u1ed5i c\u00e1c\u00a0kho\u1ea3n ph\u1ea3i thu\u00a0\u0111\u1ec3 che gi\u1ea5u cho kho\u1ea3n ti\u1ec1n m\u1eb7t b\u1ecb l\u1ea5y c\u1eafp. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y bao g\u1ed3m vi\u1ec7c thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu ti\u1ebfp theo t\u1eeb m\u1ed9t giao d\u1ecbch (v\u00ed d\u1ee5: b\u00e1n h\u00e0ng) v\u00e0 s\u1eed d\u1ee5ng kho\u1ea3n ti\u1ec1n \u0111\u00f3 \u0111\u1ec3 b\u00f9 v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 b\u1ecb tr\u1ed9m tr\u01b0\u1edbc \u0111\u00f3. Kho\u1ea3n ph\u1ea3i thu t\u1eeb giao d\u1ecbch th\u1ee9 hai \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 b\u00f9 cho kho\u1ea3n ti\u1ec1n t\u1eeb giao d\u1ecbch th\u1ee9 ba,…<\/p>\n

C\u00e1ch ph\u00e1t hi\u1ec7n Th\u1ee7 thu\u1eadt Lapping<\/font><\/b><\/h3>\n

Th\u1ee7 thu\u1eadt Lapping c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n b\u1eb1ng c\u00e1ch ki\u1ec3m tra c\u00e1ch bi\u00ean lai ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng. N\u1ebfu c\u00f3 b\u1eb1ng ch\u1ee9ng cho th\u1ea5y c\u00e1c kho\u1ea3n thu ti\u1ec1n m\u1eb7t th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng sai cho c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1ch h\u00e0ng, th\u00ec c\u00f3 kh\u1ea3 n\u0103ng nh\u00e2n vi\u00ean c\u1ee7a c\u00f4ng ty \u0111\u00f3 \u0111ang th\u1ef1c hi\u1ec7n th\u1ee7 thu\u1eadt Lapping. <\/p>\n

M\u1ed9t y\u1ebfu t\u1ed1 kh\u00e1c cho th\u1ea5y b\u1eb1ng ch\u1ee9ng v\u1ec1 th\u1ee7 thu\u1eadt Lapping l\u00e0 khi m\u1ed9t nh\u00e2n vi\u00ean t\u1eeb ch\u1ed1i ngh\u1ec9 ph\u00e9p d\u00f9 \u0111\u01b0\u1ee3c c\u00f4ng ty cho ph\u00e9p. \u0110i\u1ec1u n\u00e0y l\u00e0 do th\u1ee7 thu\u1ea1t Lapping y\u00eau c\u1ea7u nh\u00e2n vi\u00ean gian l\u1eadn ph\u1ea3i l\u00e0m vi\u1ec7c h\u00e0ng ng\u00e0y, do \u0111\u00f3 kh\u00f4ng th\u1ec3 ngh\u1ec9 ph\u00e9p. <\/p>\n

M\u1ed9t d\u1ea5u hi\u1ec7u nh\u1eadn bi\u1ebft kh\u00e1c c\u1ee7a th\u1ee7 thu\u1eadt Lapping l\u00e0 s\u1ef1 gia t\u0103ng thi\u1ebfu h\u1ee5t c\u00e1c kho\u1ea3n ph\u1ea3i thu. Th\u1ee7 thu\u1eadt Lapping ch\u1ec9 c\u00f3 th\u1ec3 t\u1ea1m th\u1eddi che gi\u1ea5u h\u00e0nh vi tr\u1ed9m c\u1eafp. S\u1edbm hay mu\u1ed9n, s\u1ef1 thi\u1ebfu h\u1ee5t c\u0169ng s\u1ebd tr\u1edf n\u00ean r\u00f5 r\u00e0ng v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u1ed5n th\u1ea5t.<\/p>\n

V\u00ed d\u1ee5, gi\u1ea3 s\u1eed r\u1eb1ng m\u1ed9t c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c 150 USD ti\u1ec1n thanh to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng, nh\u01b0ng m\u1ed9t nh\u00e2n vi\u00ean k\u1ebf to\u00e1n chuy\u1ec3n s\u1ed1 ti\u1ec1n \u0111\u00f3 sang t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n. \u0110\u1ec3 che gi\u1ea5u h\u00e0nh vi tr\u1ed9m c\u1eafp, nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng s\u1ebd d\u00f9ng kho\u1ea3n ph\u1ea3i thu th\u1ee9 hai \u0111\u1ec3 b\u00f9 v\u00e0o, v\u00ed d\u1ee5 nh\u01b0 v\u1edbi s\u1ed1 ti\u1ec1n 200 USD, cho kho\u1ea3n ph\u1ea3i thu \u0111\u1ea7u ti\u00ean. \u0110i\u1ec1u \u0111\u00f3 khi\u1ebfn cho 50 USD c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c b\u00f9 cho kho\u1ea3n ph\u1ea3i thu th\u1ee9 hai v\u00e0 150 USD v\u1eabn c\u00f2n ph\u1ea3i tr\u1ea3 (ch\u01b0a \u0111\u01b0\u1ee3c b\u00f9). Nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng ti\u1ebfp t\u1ee5c ph\u00e2n b\u1ed5 ti\u1ec1n t\u1eeb c\u00e1c giao d\u1ecbch sau cho c\u00e1c kho\u1ea3n ph\u1ea3i thu tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n c\u1ee7a c\u1eeda h\u00e0ng kh\u00f4ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t.<\/p>\n

C\u00e1ch ng\u0103n ch\u1eb7n th\u1ee7 thu\u1eadt Lapping<\/font><\/b><\/h3>\n

C\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 ng\u0103n ch\u1eb7n th\u1ee7 thu\u1eadt Lapping b\u1eb1ng c\u00e1c c\u00e1ch sau:<\/p>\n

– Ph\u00e2n t\u00e1ch tr\u00e1ch nhi\u1ec7m thu ng\u00e2n v\u00e0 thanh to\u00e1n (hay c\u00f2n g\u1ecdi l\u00e0 ph\u00e2n chia nhi\u1ec7m v\u1ee5).<\/p>\n

– \u0110\u1ec3 m\u1ed9t ng\u01b0\u1eddi n\u00e0o \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 nh\u00e2n vi\u00ean thu ng\u00e2n g\u1eedi b\u00e1o c\u00e1o cho kh\u00e1ch h\u00e0ng (Kh\u00e1ch h\u00e0ng bi\u1ebft v\u1ec1 nh\u1eefng g\u00ec h\u1ecd \u0111\u00e3 tr\u1ea3, v\u00ec v\u1eady h\u1ecd c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n b\u1ea5t k\u00ec kho\u1ea3n thanh to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c n\u00e0o li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n c\u1ee7a h\u1ecd ho\u1eb7c ph\u00e1t hi\u1ec7n ra nh\u1eefng kho\u1ea3n thanh to\u00e1n v\u00f4 l\u00ed).<\/p>\n

– Li\u00ean h\u1ec7 v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 h\u1ecfi v\u1ec1 vi\u1ec7c h\u1ecd c\u00f3 nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o h\u00e0ng th\u00e1ng t\u1eeb c\u00f4ng ty hay kh\u00f4ng (B\u1ea5t k\u00ec ai \u0111ang c\u00f3 h\u00e0nh vi gian l\u1eadn \u0111\u1ec1u c\u00f3 th\u1ec3 ng\u0103n kh\u00f4ng g\u1eedi b\u00e1o c\u00e1o h\u00e0ng th\u00e1ng).<\/p>\n

– Ki\u1ec3m to\u00e1n c\u00e1c kho\u1ea3n thu ti\u1ec1n m\u1eb7t m\u1ed9t c\u00e1ch th\u01b0\u1eddng xuy\u00ean.<\/p>\n

– Y\u00eau c\u1ea7u t\u1ea5t c\u1ea3 nh\u00e2n vi\u00ean ngh\u1ec9 ph\u00e9p, kh\u00f4ng c\u00f3 ngo\u1ea1i l\u1ec7.<\/p>\n

– Theo d\u00f5i ch\u1eb7t ch\u1ebd vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c b\u1ea3n ghi nh\u1edb t\u00edn d\u1ee5ng (Nh\u00e2n vi\u00ean gian l\u1eadn c\u00f3 th\u1ec3 c\u1ed1 g\u1eafng ch\u1ea5m d\u1ee9t th\u1ee7 thu\u1eadt Lapping b\u1eb1ng c\u00e1ch x\u00f3a m\u1ed9t kho\u1ea3n ph\u1ea3i thu v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu).<\/p>\n

– \u0110\u00e1nh d\u1ea5u t\u1ea5t c\u1ea3 c\u00e1c s\u00e9c b\u1eb1ng c\u1ee5m t\u1eeb “Ch\u1ec9 g\u1eedi ti\u1ec1n”, \u0111\u1ec3 nh\u00e2n vi\u00ean kh\u00f4ng th\u1ec3 g\u1eedi c\u00e1c s\u00e9c n\u00e0y v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ch\u00ednh h\u1ecd.<\/p>\n

– Y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o h\u1ed9p kh\u00f3a, \u0111\u1ec3 nh\u00e2n vi\u00ean kh\u00f4ng th\u1ec3 \u0111\u00e1nh c\u1eafp ti\u1ec1n m\u1eb7t.<\/p>\n

(Theo\u00a0Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Th\u1ee7 thu\u1eadt Lapping (ti\u1ebfng Anh: Lapping Scheme) l\u00e0 m\u1ed9t h\u00e0nh vi gian l\u1eadn trong k\u1ebf to\u00e1n, \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c thay \u0111\u1ed5i c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u1ec3 che gi\u1ea5u cho kho\u1ea3n ti\u1ec1n m\u1eb7t b\u1ecb l\u1ea5y c\u1eafp.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34142"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34142"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34142\/revisions"}],"predecessor-version":[{"id":67868,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34142\/revisions\/67868"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}