{"id":12377,"date":"2020-10-16T07:04:19","date_gmt":"2020-10-16T07:04:19","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=12377"},"modified":"2026-03-11T23:39:47","modified_gmt":"2026-03-11T16:39:47","slug":"cach-xem-bao-cao-khi-co-phat-sinh-chung-tu-trong-thang-chinh-ly-quyet-toan","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/cach-xem-bao-cao-khi-co-phat-sinh-chung-tu-trong-thang-chinh-ly-quyet-toan\/","title":{"rendered":"C\u00e1ch xem b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n khi c\u00f3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb trong th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch in b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1 01a, m\u1eabu s\u1ed1 02a, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n B01\/BCQT, F01-01\/BCQT khi c\u00f3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb trong th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n (th\u00e1ng 01 n\u0103m sau ho\u1eb7c th\u00e1ng 13)<\/p>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb xem b\u00e1o c\u00e1o khi c\u00f3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb trong th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n. Anh\/ch\u1ecb c\u00f3 th\u1ec3:<\/p>\n<ul data-start=\"151\" data-end=\"333\">\n<li data-start=\"151\" data-end=\"200\">\n<p data-start=\"153\" data-end=\"200\">Xem <strong data-start=\"157\" data-end=\"200\">ri\u00eang s\u1ed1 li\u1ec7u th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/strong><\/p>\n<\/li>\n<li data-start=\"201\" data-end=\"254\">\n<p data-start=\"203\" data-end=\"254\">Xem <strong data-start=\"207\" data-end=\"254\">c\u1ea3 n\u0103m bao g\u1ed3m ch\u1ee9ng t\u1eeb ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/strong><\/p>\n<\/li>\n<li data-start=\"255\" data-end=\"333\">\n<p data-start=\"257\" data-end=\"333\">Ho\u1eb7c xem <strong data-start=\"266\" data-end=\"333\">b\u00e1o c\u00e1o c\u1ea3 n\u0103m kh\u00f4ng bao g\u1ed3m th\u00e1ng\/ch\u1ee9ng t\u1eeb ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/strong><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"335\" data-end=\"553\" data-is-last-node=\"\" data-is-only-node=\"\">T\u00f9y t\u1eebng m\u1ee5c \u0111\u00edch \u0111\u1ed1i chi\u1ebfu, anh\/ch\u1ecb l\u1ef1a ch\u1ecdn tham s\u1ed1 ph\u00f9 h\u1ee3p \u0111\u1ec3 hi\u1ec3n th\u1ecb \u0111\u00fang s\u1ed1 li\u1ec7u c\u1ea7n xem.\u00a0<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><span style=\"font-size: 14pt;\">2.1 T\u1ea1i \u0110i\u1ec1u 09 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-24-2024-TT-BTC-huong-dan-Che-do-ke-toan-hanh-chinh-su-nghiep-587876.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">&#8212;&#8211;<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\"><strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/p>\n<p><strong><span style=\"color: #800000;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin, s\u1ed1 li\u1ec7u \u0111\u00e3 kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n v\u00e0o ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m (31\/12)<\/span><\/strong><span style=\"color: #800000;\"><span style=\"color: #000000;\">. <\/span><\/span><span style=\"color: #000000;\">\u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p><strong>5.\u00a0K\u1ef3 b\u00e1o c\u00e1o<\/strong><\/p>\n<p>a) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho k\u1ef3 k\u1ebf to\u00e1n k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\" name=\"tvpllink_lwmozzitmu_5\">Lu\u1eadt K\u1ebf to\u00e1n<\/a>.<\/p>\n<p>b) Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c k\u1ef3 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>2.2 T\u1ea1i Ph\u1ee5 l\u1ee5c III &#8211; H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng:<\/strong><\/span><\/p>\n<p><b>M\u1ee5c H\u01b0\u1edbng d\u1eabn l\u1eadp B\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/b><\/p>\n<ul>\n<li>Cu\u1ed1i ph\u1ea7n<b> B01\/BCQT <\/b>c\u00f3 \u0111o\u1ea1n &#8220;B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o cu\u1ed1i n\u0103m, <strong>s\u1ed1 li\u1ec7u thu\u1ed9c ph\u1ea7n A- Ngu\u1ed3n NSNN \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ebfn h\u1ebft th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n NSNN (31\/01 n\u0103m sau)<\/strong>, <strong>s\u1ed1 li\u1ec7u ph\u1ea7n B, C t\u1ed5ng h\u1ee3p \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh kh\u00e1c)&#8221;<\/strong><\/li>\n<li>\n<p>Cu\u1ed1i ph\u1ea7n <strong>F01-01\/BCQT<\/strong> c\u00f3 \u0111o\u1ea1n: &#8220;B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o cu\u1ed1i n\u0103m,<strong> s\u1ed1 li\u1ec7u thu\u1ed9c ngu\u1ed3n NSNN \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ebfn h\u1ebft th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n NSNN. S\u1ed1 li\u1ec7u ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i v\u00e0 ngu\u1ed3n ho\u1ea1t \u0111\u1ed9ng kh\u00e1c \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12&#8243;<\/strong><\/p>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\"><strong>2.3. T\u1ea1i Ph\u1ee5 l\u1ee5c I H\u01b0\u1edbng d\u1eabn h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n<p>Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n TK 135 t\u1ea1i m\u1ee5c 3.5 c\u1ee7a M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu nh\u01b0 sau:<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p kinh ph\u00ed NSNN ch\u01b0a ghi nh\u1eadn doanh thu trong n\u0103m m\u00e0 cu\u1ed1i ng\u00e0y 31\/12 \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 \u0111\u1ee7 kh\u1ed1i l\u01b0\u1ee3ng, h\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u1ec3 ghi nh\u1eadn t\u00e0i s\u1ea3n, chi ph\u00ed,&#8230; trong n\u0103m (nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u1edbi KBNN), d\u1ef1 ki\u1ebfn s\u1ebd r\u00fat d\u1ef1 to\u00e1n trong th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch (th\u00e1ng 01 n\u0103m sau) v\u00e0 s\u1ed1 li\u1ec7u n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u00e0o ng\u00e2n s\u00e1ch n\u0103m tr\u01b0\u1edbc:<\/li>\n<li>Trong th\u00e1ng 01 n\u0103m sau (th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch), \u0111\u01a1n v\u1ecb r\u00fat d\u1ef1 to\u00e1n NSNN n\u0103m tr\u01b0\u1edbc (<span style=\"color: #800000;\"><strong>b\u00fat to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i<\/strong><\/span>), ghi:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111, 112, 331,&#8230;<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 135- Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351).<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 c\u00e1c TK 008, 009 (n\u0103m tr\u01b0\u1edbc).<\/p>\n<p><strong>=&gt; T\u1eeb nh\u1eefng n\u1ed9i dung tr\u00ean th\u00ec ch\u1ee9ng t\u1eeb th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ch\u1ec9 c\u00f3 quy \u0111\u1ecbnh khi l\u1eadp B\u00e1o c\u00e1o quy\u1ebft to\u00e1n m\u1ee5c NSNN v\u00ec v\u1eady:<\/strong><\/p>\n<ul>\n<li><strong data-start=\"35\" data-end=\"64\">Th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/strong> \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o <strong data-start=\"83\" data-end=\"144\" data-is-only-node=\"\">b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kho b\u1ea1c <\/strong>(m\u1eabu s\u1ed1 01a v\u00e0 m\u1eabu s\u1ed1 02a,&#8230; <strong>tr\u1eeb b\u00e1o c\u00e1o<\/strong> M\u1eabu s\u1ed1 06-\u0110CSDTK\/KBNN s\u1ebd kh\u00f4ng l\u1ea5y s\u1ed1 li\u1ec7u th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n v\u00e0 kh\u00f4ng c\u00f3 \u00f4 t\u00edch n\u00e0y),<strong data-start=\"83\" data-end=\"144\" data-is-only-node=\"\"> v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/strong>( B01\/BCQT, B03\/BCQT, F01-01\/BCQT)<strong data-start=\"83\" data-end=\"144\" data-is-only-node=\"\"> v\u00e0o n\u0103m nay (n\u0103m N)<\/strong>\u00a0. C\u00e1c m\u1eabu b\u00e1o c\u00e1o n\u00e0y c\u00f3 <strong data-start=\"170\" data-end=\"208\">\u00f4 t\u00edch \u201cTh\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n\u201d v\u00e0 &#8220;Bao g\u1ed3m ch\u1ee9ng t\u1eeb ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n&#8221;<\/strong><\/li>\n<li data-start=\"33\" data-end=\"211\">\n<p data-start=\"35\" data-end=\"211\"><strong data-start=\"214\" data-end=\"264\">Th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n <\/strong>s\u1ebd KH\u00d4NG l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0o c\u00e1c lo\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n nh\u01b0<strong data-start=\"214\" data-end=\"264\"> B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh <\/strong>(S05-H), s\u1ed5 ti\u1ec1n m\u1eb7t,\u00a0 s\u1ed5 ti\u1ec1n g\u1eedi, s\u1ed5 c\u00e1i, &#8230;<strong data-start=\"214\" data-end=\"264\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> (B01\/BCTC, B02\/BCTC, B03\/BCTC, B04\/BCTC, B05\/BCTC) trong n\u0103m nay (N\u0103m N) m\u00e0 s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0o <strong data-start=\"289\" data-end=\"300\" data-is-only-node=\"\">n\u0103m sau (n\u0103m N+1). Do v\u1eady khi in c\u00e1c b\u00e1o c\u00e1o n\u00e0y <\/strong><strong data-start=\"303\" data-end=\"351\">kh\u00f4ng c\u00f3 \u00f4 t\u00edch \u201cTh\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n\u201d v\u00e0 &#8220;Bao g\u1ed3m ch\u1ee9ng t\u1eeb ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n&#8221;.<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. C\u00e1ch th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n in b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu (m\u1eabu s\u1ed1 01a, m\u1eabu s\u1ed1 02a) v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n (B01\/BCQT, B03\/BCQT, F01-01\/BCQT,&#8230;) c\u00f3 ch\u1ee9ng t\u1eeb th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n theo m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:\u00a0<\/p>\n<h4>Tr\u01b0\u1eddng h\u1ee3p 1: Xem ri\u00eang b\u00e1o c\u00e1o c\u1ee7a th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/h4>\n<p>Xem ri\u00eang th\u00e1ng ch\u1ec9nh l\u00fd l\u00e0 c\u00e1ch xem b\u00e1o c\u00e1o ch\u1ec9 th\u1ec3 hi\u1ec7n s\u1ed1 li\u1ec7u trong th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/p>\n<p>Tr\u00ean tham s\u1ed1 b\u00e1o c\u00e1o:<\/p>\n<ul>\n<li>Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o, Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n,&#8230; mu\u1ed1n xem b\u00e1o c\u00e1o.<\/li>\n<li>T\u00edch ch\u1ecdn v\u00e0o \u00f4 <strong>In th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n, <\/strong>nh\u1ea5n<strong> Xem b\u00e1o c\u00e1o.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-69967 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/tcl.png\" alt=\"\" width=\"537\" height=\"566\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/tcl.png 537w, \/ke-toan\/wp-content\/uploads\/2025\/12\/tcl-285x300.png 285w, \/ke-toan\/wp-content\/uploads\/2025\/12\/tcl-47x50.png 47w, \/ke-toan\/wp-content\/uploads\/2025\/12\/tcl-57x60.png 57w, \/ke-toan\/wp-content\/uploads\/2025\/12\/tcl-95x100.png 95w\" sizes=\"auto, (max-width: 537px) 100vw, 537px\" \/><\/p>\n<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Xem b\u00e1o c\u00e1o c\u1ea3 n\u0103m bao g\u1ed3m ch\u1ee9ng t\u1eeb ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n (t\u1eeb 01\/01 n\u0103m nay \u0111\u1ebfn 31\/01 n\u0103m sau)<\/strong><\/h4>\n<p>Xem b\u00e1o c\u00e1o c\u1ea3 n\u0103m bao g\u1ed3m th\u00e1ng ch\u1ec9nh l\u00fd (bao g\u1ed3m c\u1ea3 th\u00e1ng 13) l\u00e0 c\u00e1ch xem b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n s\u1ed1 li\u1ec7u c\u1ee7a c\u1ea3 12 th\u00e1ng trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh v\u00e0 c\u1ea3 trong th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n.<\/p>\n<p>Tr\u00ean tham s\u1ed1 b\u00e1o c\u00e1o:<\/p>\n<ul>\n<li>Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o l\u00e0 <strong>N\u0103m nay<\/strong> , Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n,&#8230; mu\u1ed1n xem b\u00e1o c\u00e1o.<\/li>\n<li>T\u00edch ch\u1ecdn v\u00e0o \u00f4 <strong>Bao g\u1ed3m ch\u1ee9ng t\u1eeb ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n, <\/strong>nh\u1ea5n<strong> Xem b\u00e1o c\u00e1o.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-69969 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/BGcl.png\" alt=\"\" width=\"530\" height=\"549\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/BGcl.png 530w, \/ke-toan\/wp-content\/uploads\/2025\/12\/BGcl-290x300.png 290w, \/ke-toan\/wp-content\/uploads\/2025\/12\/BGcl-48x50.png 48w, \/ke-toan\/wp-content\/uploads\/2025\/12\/BGcl-58x60.png 58w, \/ke-toan\/wp-content\/uploads\/2025\/12\/BGcl-97x100.png 97w\" sizes=\"auto, (max-width: 530px) 100vw, 530px\" \/><\/p>\n<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 3: <span style=\"color: #000000;\"><a class=\"dropdown-toggle\" style=\"color: #000000;\">Xem b\u00e1o c\u00e1o kh\u00f4ng bao g\u1ed3m th\u00e1ng v\u00e0 ch\u1ee9ng t\u1eeb ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/a><\/span><\/strong><\/h4>\n<p>Tr\u00ean tham s\u1ed1 b\u00e1o c\u00e1o:<\/p>\n<ul>\n<li>Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o,<strong> Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n<\/strong>,&#8230; mu\u1ed1n xem b\u00e1o c\u00e1o.<\/li>\n<li><strong>KH\u00d4NG T\u00cdCH CH\u1eccN<\/strong> In th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n v\u00e0 Bao g\u1ed3m ch\u1ee9ng t\u1eeb ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-69971 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/kbg.png\" alt=\"\" width=\"531\" height=\"558\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/kbg.png 531w, \/ke-toan\/wp-content\/uploads\/2025\/12\/kbg-285x300.png 285w, \/ke-toan\/wp-content\/uploads\/2025\/12\/kbg-48x50.png 48w, \/ke-toan\/wp-content\/uploads\/2025\/12\/kbg-57x60.png 57w, \/ke-toan\/wp-content\/uploads\/2025\/12\/kbg-95x100.png 95w\" sizes=\"auto, (max-width: 531px) 100vw, 531px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[78],"ht-kb-tag":[],"class_list":["post-12377","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-kho-bac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/12377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=12377"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/12377\/revisions"}],"predecessor-version":[{"id":73995,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/12377\/revisions\/73995"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=12377"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=12377"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=12377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}