{"id":28749,"date":"2023-05-24T09:07:56","date_gmt":"2023-05-24T02:07:56","guid":{"rendered":"http:\/\/mimosahelp.misa.vn\/?post_type=ht_kb&#038;p=28749"},"modified":"2026-04-22T09:25:33","modified_gmt":"2026-04-22T02:25:33","slug":"ke-toan-mong-muon-phan-quyen-theo-tieu-thuc-loai-khoan-nguon-theo-yeu-cau-quan-li-cua-don-vi","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/ke-toan-mong-muon-phan-quyen-theo-tieu-thuc-loai-khoan-nguon-theo-yeu-cau-quan-li-cua-don-vi\/","title":{"rendered":"Ph\u00e2n quy\u1ec1n theo ngu\u1ed3n &#8211; kho\u1ea3n"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><strong>Xem phim gi\u1edbi thi\u1ec7u t\u00ednh n\u0103ng:<\/strong><\/span><\/p>\n<p><strong><iframe loading=\"lazy\" src=\"https:\/\/player.vimeo.com\/video\/839997485?h=ee32a433f0&amp;title=0&amp;byline=0&amp;portrait=0\" width=\"640\" height=\"360\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/strong><\/p>\n<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>1. T\u1ed5ng quan<\/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 ph\u00e2n quy\u1ec1n theo Ngu\u1ed3n \u2013 Kho\u1ea3n tr\u00ean MISA iHOS K\u1ebf To\u00e1n nh\u1eb1m gi\u00fap anh\/ch\u1ecb d\u1ec5 d\u00e0ng ph\u00e2n chia c\u00f4ng vi\u1ec7c cho k\u1ebf to\u00e1n theo t\u1eebng ngu\u1ed3n\/kho\u1ea3n, \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb thu \u2013 chi l\u1edbn.<\/p>\n<p><strong>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft:<\/strong><\/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\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>T\u1ea1i m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb do kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb thu chi ng\u00e2n s\u00e1ch r\u1ea5t nhi\u1ec1u n\u00ean s\u1ebd ph\u00e2n chia c\u00f4ng vi\u1ec7c cho c\u00e1c k\u1ebf to\u00e1n theo ngu\u1ed3n &#8211; kho\u1ea3n<\/li>\n<li>C\u1ee5 th\u1ec3 nh\u01b0 1 k\u1ebf to\u00e1n khi \u0111\u01b0\u1ee3c giao ph\u1ee5 tr\u00e1ch 1 lo\u1ea1i kho\u1ea3n th\u00ec s\u1ebd \u0111\u1ea3m nhi\u1ec7m t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n, l\u1eadp ch\u1ee9ng t\u1eeb, l\u00ean s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o g\u1eafn v\u1edbi lo\u1ea1i kho\u1ea3n \u0111\u00f3<\/li>\n<li>Ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1edbi c\u00f3 quy\u1ec1n truy c\u1eadp \u0111\u1ebfn c\u00e1c ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i kho\u1ea3n \u0111ang s\u1eed d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb, c\u00f2n k\u1ebf to\u00e1n vi\u00ean th\u00ec s\u1ebd ch\u1ec9 \u0111\u01b0\u1ee3c truy c\u1eadp \u0111\u1ebfn c\u00e1c ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o g\u1eafn v\u1edbi lo\u1ea1i kho\u1ea3n m\u00e0 k\u1ebf to\u00e1n vi\u00ean \u0111\u00f3 ph\u1ee5 tr\u00e1ch.<\/li>\n<\/ul>\n<p><em><span style=\"color: #ff0000;\"><strong>*L\u01afU \u00dd: <\/strong><\/span><\/em><\/p>\n<ul>\n<li><em>C\u1ea7n<strong> t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi<\/strong> kh\u00e1c d\u1eef li\u1ec7u \u0111ang l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi ph\u00e2n quy\u1ec1n theo ngu\u1ed3n &#8211; kho\u1ea3n \u0111\u1ec3 kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng d\u1eef li\u1ec7u \u0111ang c\u00f3. Xem h\u01b0\u1edbng d\u1eabn t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi <strong><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tao-moi-du-lieu-ke-toan-tu-nam-truoc\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/strong><\/em><em><br \/>\n<\/em><\/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. \u1ea2nh h\u01b0\u1edfng khi th\u1ef1c hi\u1ec7n ph\u00e2n quy\u1ec1n theo ngu\u1ed3n - kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>V\u1edbi k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n theo M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch th\u00ec:<\/strong><\/p>\n<ul>\n<li>Ch\u1ec9 nh\u00ecn th\u1ea5y c\u00e1c ch\u1ee9ng t\u1eeb, danh m\u1ee5c c\u00f3 ngu\u1ed3n &#8211; kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n s\u1eed d\u1ee5ng ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb m\u00e0 ngu\u1ed3n, kho\u1ea3n \u0111\u1ec3 tr\u1ed1ng.<\/li>\n<li>Ch\u1ec9 in \u0111\u01b0\u1ee3c c\u00e1c s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o v\u1edbi c\u00e1c ngu\u1ed3n &#8211; kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n.<\/li>\n<li>Ch\u1ec9 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu m\u1ed9t s\u1ed1 ph\u1ea7n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n n\u0103m \u0111\u1ec3 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng d\u1eef li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n kh\u00e1c.<\/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>4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n ph\u00e2n quy\u1ec1n theo ngu\u1ed3n - kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng <span style=\"font-weight: 400;\">\u2699 <strong>Thi\u1ebft l\u1eadp<\/strong><\/span><strong>\\Vai tro\u0300 quy\u00ea\u0300n ha\u0323n<\/strong>.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/10\/R13-81.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>T\u1ea1i vai tr\u00f2 c\u1ea7n ph\u00e2n quy\u1ec1n, nh\u1ea5n v\u00e0o d\u1ea5u m\u0169i t\u00ean c\u1ea1nh S\u1eeda v\u00e0 ch\u1ecdn ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn <strong>Ph\u00e2n quy\u1ec1n.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/10\/R13-84.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u00edch ch\u1ecdn <strong>Ph\u00e2n quy\u1ec1n theo Ngu\u1ed3n &#8211; Kho\u1ea3n<\/strong> =&gt; Ph\u1ea7n m\u1ec1m s\u1ebd b\u1ed5 sung th\u00eam tab <b>Ngu\u1ed3n &#8211; Kho\u1ea3n<\/b>\u00a0v\u00e0 l\u1ea5y l\u00ean c\u00e1c ngu\u1ed3n, kho\u1ea3n chi ti\u1ebft nh\u1ea5t <strong>kh\u00f4ng t\u00edch ch\u1ecdn Ng\u1eebng theo d\u00f5i <\/strong>trong danh m\u1ee5c.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> T\u00edch ch\u1ecdn <strong>Ngu\u1ed3n, Kho\u1ea3n <\/strong>m\u00e0 vai tr\u00f2 \u0111\u00f3 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng. Ho\u1eb7c b\u1ecf t\u00edch ch\u1ecdn n\u1ebfu mu\u1ed1n h\u1ea1n ch\u1ebf quy\u1ec1n.<\/p>\n<p><em><strong><span style=\"color: #ff0000;\">*L\u01afU \u00dd:<\/span><\/strong> Kh\u00f4ng th\u1ec3 b\u1ecf t\u00edch ch\u1ecdn ngu\u1ed3n \u0111\u00e3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb li\u00ean quan. Tr\u01b0\u1eddng h\u1ee3p v\u1eabn mu\u1ed1n thay \u0111\u1ed5i ph\u00e2n quy\u1ec1n ngu\u1ed3n n\u00e0y th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i t\u1ea1o 1 vai tr\u00f2 m\u1edbi \u0111\u1ec3 ph\u00e2n quy\u1ec1n l\u1ea1i, \u0111\u1ed3ng th\u1eddi x\u00f3a vai tr\u00f2 c\u0169 \u0111i. Xem h\u01b0\u1edbng d\u1eabn th\u00eam m\u1edbi vai tr\u00f2 <strong><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/vai-tro-va-quyen-han\/#2-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-58261\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/Thiet-lap-05.png\" alt=\"\" width=\"1351\" height=\"754\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/Thiet-lap-05.png 1351w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Thiet-lap-05-300x167.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Thiet-lap-05-1024x571.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Thiet-lap-05-768x429.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Thiet-lap-05-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Thiet-lap-05-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Thiet-lap-05-100x56.png 100w\" sizes=\"auto, (max-width: 1351px) 100vw, 1351px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Sau khi ho\u00e0n t\u1ea5t th\u00ec nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim gi\u1edbi thi\u1ec7u t\u00ednh n\u0103ng:<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[203],"ht-kb-tag":[],"class_list":["post-28749","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-mat"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/28749","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\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=28749"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/28749\/revisions"}],"predecessor-version":[{"id":76031,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/28749\/revisions\/76031"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=28749"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=28749"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=28749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}