{"id":34455,"date":"2023-12-08T04:03:43","date_gmt":"2023-12-08T04:03:43","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-can-doi-la-gi-phuong-phap-kiem-tra-tinh-can-doi.html"},"modified":"2023-12-23T20:57:10","modified_gmt":"2023-12-23T13:57:10","slug":"kiem-toan-can-doi-la-gi-phuong-phap-kiem-tra-tinh-can-doi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-can-doi-la-gi-phuong-phap-kiem-tra-tinh-can-doi.html","title":{"rendered":"Ki\u1ec3m to\u00e1n c\u00e2n \u0111\u1ed1i l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m tra t\u00ednh c\u00e2n \u0111\u1ed1i"},"content":{"rendered":"
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<\/div>\n
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: gaaaccounting)<\/p>\n<\/div>\n<\/div>\n

Ki\u00ea\u0309m toa\u0301n ca\u0302n \u0111\u00f4\u0301i\u00a0<\/font><\/h2>\n

Kha\u0301i ni\u1eb9\u0302m<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n ca\u0302n \u0111\u00f4\u0301i <\/b>la\u0300 phu\u031bo\u031bng pha\u0301p d\u01b0\u0323a tre\u0302n ca\u0301c phu\u031bo\u031bng tri\u0300nh k\u00ea\u0301 toa\u0301n va\u0300 ca\u0301c ca\u0302n \u0111\u00f4\u0301i kha\u0301c \u0111\u00ea\u0309 ki\u00ea\u0309m tra ca\u0301c quan h\u1eb9\u0302 n\u1ecd\u0302i ta\u0323i cu\u0309a ca\u0301c y\u00ea\u0301u t\u00f4\u0301 c\u00e2\u0301u tha\u0300nh quan h\u1eb9\u0302 ca\u0302n \u0111\u00f4\u0301i \u0111o\u0301.<\/p>\n

Co\u031b s\u01a1\u0309 hi\u0300nh tha\u0300nh phu\u031bo\u031bng pha\u0301p<\/font><\/h3>\n

Gi\u01b0\u0303a ca\u0301c s\u01b0\u0323 v\u1ea1\u0302t hi\u1eb9\u0302n tu\u031b\u01a1\u0323ng t\u00f4\u0300n ta\u0323i ca\u0301c m\u00f4\u0301i lie\u0302n h\u1eb9\u0302 th\u00f4\u0301ng nh\u00e2\u0301t va\u0300 trong ba\u0309n tha\u0302n b\u00e2\u0301t k\u00ec m\u1ecd\u0302t s\u01b0\u0323 v\u1ea1\u0302t, hi\u1eb9\u0302n tu\u031b\u01a1\u0323ng na\u0300o cu\u0303ng \u0111\u00ea\u0300u t\u00f4\u0300n ta\u0323i s\u01b0\u0323 th\u00f4\u0301ng nh\u00e2\u0301t cu\u0309a ca\u0301c m\u1ea1\u0306t \u0111\u00f4\u0301i l\u1ea1\u0302p va\u0300 \u0111\u00ea\u0300u bao ha\u0300m ma\u0302u thu\u00e2\u0303n be\u0302n trong.\u00a0<\/p>\n

Trong hoa\u0323t \u0111\u1ecd\u0302ng ta\u0300i chi\u0301nh cu\u0303ng kho\u0302ng n\u0103\u0300m ngoa\u0300i qui lu\u1ea1\u0302t \u0111o\u0301, cu\u0323 th\u00ea\u0309 nhu\u031b ca\u0301c m\u00f4\u0301i quan h\u1eb9\u0302 ca\u0302n \u0111\u00f4\u0301i gi\u01b0\u0303a ngu\u00f4\u0300n l\u01b0\u0323c va\u0300 k\u00ea\u0301t qua\u0309, gi\u01b0\u0303a pha\u0301t sinh n\u01a1\u0323 va\u0300 pha\u0301t sinh co\u0301, gi\u01b0\u0303a v\u00f4\u0301n va\u0300 ngu\u00f4\u0300n, gi\u01b0\u0303a thu va\u0300 chi…<\/p>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m tra t\u00ednh c\u00e2n \u0111\u1ed1i<\/font><\/h3>\n

– Ki\u00ea\u0309m tra ca\u0302n \u0111\u00f4\u0301i t\u00f4\u0309ng qua\u0301t<\/b><\/p>\n

Ki\u00ea\u0309m tra ca\u0302n \u0111\u00f4\u0301i t\u00f4\u0309ng qua\u0301t la\u0300 xem xe\u0301t m\u00f4\u0301i tu\u031bo\u031bng quan cu\u0309a m\u1ecd\u0302t phu\u031bo\u031bng tri\u0300nh k\u00ea\u0301 toa\u0301n.<\/p>\n

Vi\u0301 du\u0323:\u00a0<\/p>\n

T\u00f4\u0309ng s\u00f4\u0301 ta\u0300i sa\u0309n = T\u00f4\u0309ng s\u00f4\u0301 ngu\u00f4\u0300n v\u00f4\u0301n<\/p>\n

Ta\u0300i sa\u0309n = V\u00f4\u0301n chu\u0309 s\u01a1\u0309 h\u01b0\u0303u + Co\u0302ng n\u01a1\u0323<\/p>\n

Th\u00ea\u0309 hi\u1eb9\u0302n tu\u031bo\u031bng quan gi\u01b0\u0303a 2 m\u1ea1\u0306t \u0111\u00f4\u0301i l\u1ea1\u0302p<\/p>\n

Trong th\u01b0\u0323c t\u00ea\u0301, co\u0301 tru\u031b\u01a1\u0300ng h\u01a1\u0323p ca\u0301c m\u00f4\u0301i quan h\u1eb9\u0302 ca\u0302n b\u0103\u0300ng na\u0300y thu\u031b\u01a1\u0300ng xuye\u0302n kho\u0302ng \u0111u\u031b\u01a1\u0323c duy tri\u0300 hay bi\u0323 pha\u0301 v\u01a1\u0303, do v\u1ea1\u0302y ki\u00ea\u0309m toa\u0301n vie\u0302n c\u00e2\u0300n pha\u0309i xem xe\u0301t ca\u0301c tru\u031b\u01a1\u0300ng h\u01a1\u0323p na\u0300y v\u00ea\u0300 ba\u0309n ch\u00e2\u0301t rie\u0302ng cu\u0309a m\u00f4\u0301i quan h\u1eb9\u0302 \u0111o\u0301.\u00a0<\/p>\n

Co\u0301 2 tru\u031b\u01a1\u0300ng h\u01a1\u0323p x\u00e2\u0309y ra:<\/p>\n

+ Tru\u031b\u01a1\u0300ng h\u01a1\u0323p do ba\u0309n tha\u0302n ca\u0301c qui \u0111i\u0323nh, ch\u00ea\u0301 \u0111\u1ecd\u0302 v\u00ea\u0300 kinh t\u00ea\u0301 no\u0301i chung va\u0300 v\u00ea\u0300 k\u00ea\u0301 toa\u0301n no\u0301i rie\u0302ng la\u0300m cho quan h\u1eb9\u0302 na\u0300y kho\u0302ng ca\u0302n b\u0103\u0300ng v\u00ea\u0300 lu\u031b\u01a1\u0323ng.<\/p>\n

Vi\u0301 du\u0323: Ba\u0309ng t\u00f4\u0309ng k\u00ea\u0301t ta\u0300i sa\u0309n cu\u0309a ca\u0301c \u0111o\u031bn vi\u0323 k\u00ea\u0301 toa\u0301n co\u031b s\u01a1\u0309 (\u0111\u1ecd\u0302c l\u1ea1\u0302p) co\u0301 lie\u0302n h\u1eb9\u0302 do\u0323c theo nga\u0300nh kinh t\u00ea\u0301 \u2013 k\u0129 thu\u1ea1\u0302t, ho\u1ea1\u0306c ca\u0301c \u0111o\u031bn vi\u0323 k\u00ea\u0301 toa\u0301n \u0111u\u031b\u01a1\u0323c pha\u0302n c\u00e2\u0301p ta\u0300i chi\u0301nh kho\u0302ng \u0111\u00e2\u0300y \u0111u\u0309 hay chuye\u0302n sa\u0302u qua\u0301 ch\u1ea1\u0306t che\u0303 ta\u0300i chi\u0301nh nhu\u031b thu m\u1ecd\u0302t no\u031bi va\u0300 chi m\u1ecd\u0302t no\u031bi…<\/p>\n

+ Tru\u031b\u01a1\u0300ng h\u01a1\u0323p do l\u00f4\u0303i v\u00ea\u0300 x\u01b0\u0309 l\u00ed ta\u0300i chi\u0301nh k\u00ea\u0301 toa\u0301n<\/p>\n

Vi\u0301 du\u0323: Do kho\u0302ng th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c qui t\u0103\u0301c ta\u0300i chi\u0301nh d\u00e2\u0303n t\u01a1\u0301i vi\u1eb9\u0302c x\u01b0\u0309 l\u00ed kho\u0302ng tu\u031bo\u031bng x\u01b0\u0301ng gi\u01b0\u0303a v\u00f4\u0301n va\u0300 ngu\u00f4\u0300n ho\u1ea1\u0306c do m\u00f4\u0301i quan h\u1eb9\u0302 trong lie\u0302n doanh lie\u0302n k\u00ea\u0301t qua h\u01a1\u0323p \u0111\u00f4\u0300ng chu\u031ba pha\u0302n \u0111i\u0323nh \u0111u\u031b\u01a1\u0323c.<\/p>\n

+ Do thi\u00ea\u0301u na\u0306ng l\u01b0\u0323c chuye\u0302n mo\u0302n \u0111\u00ea\u0309 xa\u0309y ra ti\u0300nh tra\u0323ng sai so\u0301t, nh\u00e2\u0300m l\u00e2\u0303n<\/p>\n

+ Ho\u1ea1\u0306c do so\u031b y\u0301, sao nha\u0303ng, la\u0300m t\u0103\u0301t, a\u0301p l\u01b0\u0323c ta\u0302m l\u00ed, ho\u1ea1\u0306c ca\u0301c nghi\u1eb9\u0302p vu\u0323 m\u01a1\u0301i pha\u0301t sinh, nghi\u1eb9\u0302p vu\u0323 b\u00e2\u0301t thu\u031b\u01a1\u0300ng kho\u0301 x\u01b0\u0309 l\u00ed… \u0111\u00ea\u0300u co\u0301 th\u00ea\u0309 d\u00e2\u0303n t\u01a1\u0301i s\u01b0\u0323 m\u00e2\u0301t ca\u0302n \u0111\u00f4\u0301i.<\/p>\n

– Ki\u00ea\u0309m tra ca\u0302n \u0111\u00f4\u0301i cu\u0323 th\u00ea\u0309<\/b><\/p>\n

Ki\u00ea\u0309m tra ca\u0302n \u0111\u00f4\u0301i cu\u0323 th\u00ea\u0309 la\u0300 bi\u00ea\u0309u hi\u1eb9\u0302n tho\u0302ng qua ca\u0301c \u0111i\u0323nh khoa\u0309n k\u00ea\u0301 toa\u0301n va\u0300 th\u00ea\u0309 hi\u1eb9\u0302n trong ca\u0301c s\u00f4\u0309 sa\u0301ch k\u00ea\u0301 toa\u0301n.<\/p>\n

Khi ti\u00ea\u0301n ha\u0300nh ki\u00ea\u0309m toa\u0301n thi\u0300 ki\u00ea\u0309m toa\u0301n vie\u0302n c\u00e2\u0300n xem xe\u0301t ca\u0301c \u0111\u00f4\u0301i \u01b0\u0301ng co\u0301 h\u01a1\u0323p l\u00ed hay kho\u0302ng, s\u00f4\u0301 ti\u00ea\u0300n hay qui mo\u0302 ti\u00ea\u0300n t\u1eb9\u0302 co\u0301 h\u01a1\u0323p l\u00ed hay kho\u0302ng va\u0300 pha\u0309i chu\u0301 y\u0301 va\u0300o ca\u0301c khoa\u0309n ghi the\u0302m.<\/p>\n

S\u00f4\u0301 du\u031b cu\u00f4\u0301i k\u00ec<\/span> = S\u00f4\u0301 du\u031b \u0111\u00e2\u0300u k\u00ec<\/span> + S\u00f4\u0301 pha\u0301t sinh ta\u0306ng trong k\u00ec<\/span> \u2013 S\u00f4\u0301 pha\u0301t sinh gia\u0309m trong k\u00ec<\/span><\/p>\n

S\u00f4\u0301 ghi N\u01a1\u0323 = S\u00f4\u0301 ghi Co\u0301 (trong m\u1ecd\u0302t nghi\u1eb9\u0302p vu\u0323)<\/p>\n

Khi ki\u00ea\u0309m toa\u0301n ba\u0309ng khai ta\u0300i chi\u0301nh thi\u0300 ki\u00ea\u0309m toa\u0301n vie\u0302n kho\u0302ng th\u00ea\u0309 ki\u00ea\u0309m tra t\u00e2\u0301t ca\u0309 ca\u0301c nghi\u1eb9\u0302p vu\u0323 vi\u0300 v\u1ea1\u0302y pha\u0309i pha\u0302n vu\u0300ng sai so\u0301t thu\u031b\u01a1\u0300ng ro\u031bi va\u0300o ca\u0301c tru\u031b\u01a1\u0300ng h\u01a1\u0323p sau:<\/p>\n

+ Ca\u0301c nghi\u1eb9\u0302p vu\u0323 m\u01a1\u0301i pha\u0301t sinh nhu\u031b quan h\u1eb9\u0302 v\u00ea\u0300 \u0111\u00e2\u0300u tu\u031b da\u0300i ha\u0323n, thue\u0302 mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tri\u0301ch d\u01b0\u0323 pho\u0300ng gia\u0309m gia\u0301…<\/p>\n

+ \u01a0\u0309 nh\u01b0\u0303ng no\u031bi ca\u0301c v\u00e2\u0301n \u0111\u00ea\u0300 v\u00ea\u0300 ta\u0300i chi\u0301nh thu\u031b\u01a1\u0300ng kho\u0302ng ro\u0303 ra\u0300ng nhu\u031b: xa\u0302y d\u01b0\u0323ng co\u031b ba\u0309n, thu chi b\u00e2\u0301t thu\u031b\u01a1\u0300ng…<\/p>\n

+ Nh\u01b0\u0303ng nghi\u1eb9\u0302p vu\u0323 xa\u0309y ra tru\u031b\u01a1\u0301c khi quy\u00ea\u0301t toa\u0301n<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n, \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ki\u1ec3m to\u00e1n c\u00e2n \u0111\u1ed1i l\u00e0 ph\u01b0\u01a1ng ph\u00e1p d\u1ef1a tr\u00ean c\u00e1c ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 c\u00e1c c\u00e2n \u0111\u1ed1i kh\u00e1c \u0111\u1ec3 ki\u1ec3m tra c\u00e1c quan h\u1ec7 n\u1ed9i t\u1ea1i c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh quan h\u1ec7 c\u00e2n \u0111\u1ed1i \u0111\u00f3.\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\/34455"}],"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=34455"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34455\/revisions"}],"predecessor-version":[{"id":68036,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34455\/revisions\/68036"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}