{"id":3764,"date":"2020-08-13T01:39:18","date_gmt":"2020-08-13T01:39:18","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3764"},"modified":"2026-04-22T17:11:25","modified_gmt":"2026-04-22T10:11:25","slug":"s05-bang-can-doi-phat-sinh","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/s05-bang-can-doi-phat-sinh\/","title":{"rendered":"S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh s\u1ed1 li\u1ec7u ch\u01b0a \u0111\u00fang th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"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 n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p khi in <strong>S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/strong> th\u1ea5y s\u1ed1 li\u1ec7u <strong>ch\u01b0a \u0111\u00fang, ch\u01b0a kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf<\/strong>.<\/p>\n<p><strong>S05-H:<\/strong> B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh \u0111\u01b0\u1ee3c xem l\u00e0 <strong>\u0111\u00fang v\u00e0 c\u00e2n \u0111\u1ed1i<\/strong> khi :<\/p>\n<ul>\n<li><strong>S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/strong> b\u1eb1ng <strong>\u0111\u00fang s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc<\/strong>, t\u1ed5ng <strong>D\u01b0 N\u1ee3\u00a0<\/strong>b\u1eb1ng t\u1ed5ng\u00a0<strong>D\u01b0 C\u00f3,\u00a0<\/strong>c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb <strong>TK 511 \u0111\u1ebfn TK 911 nh\u01b0: 511, 531, 611, 642, 632, 711, 811&#8230; kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/strong>.\u00a0<\/li>\n<li>S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m <strong>TK 111<\/strong> (ti\u1ec1n m\u1eb7t) b\u1eb1ng v\u1edbi <strong>s\u1ed5 qu\u1ef9<\/strong> c\u1ee7a th\u1ee7 qu\u1ef9, <strong>TK 112<\/strong> ( ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng) kh\u1edbp v\u1edbi <strong>s\u1ed1 d\u01b0 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/strong> (s\u1ed5 ph\u1ee5,m\u1eabu s\u1ed1 06- B\u1ea3ng x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i KBNN).<\/li>\n<li>S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m <strong>TK 211<\/strong> b\u1eb1ng v\u1edbi c\u1ed9t <strong>Nguy\u00ean gi\u00e1 TSC\u0110<\/strong> ,<strong>TK 214<\/strong> b\u1eb1ng v\u1edbi c\u1ed9t <strong>Gi\u00e1 tr\u1ecb kh\u1ea5u hao, hao m\u00f2n l\u0169y k\u1ebf<\/strong> tr\u00ean <strong>s\u1ed5 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> (TSC\u0110).<\/li>\n<li>S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m c\u00e1c <strong>TK 332, TK 334<\/strong> (l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m) <strong>kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0<\/strong> (Tr\u01b0\u1eddng h\u1ee3p cu\u1ed1i n\u0103m \u0111\u01a1n v\u1ecb kh\u00f4ng n\u1ee3 l\u01b0\u01a1ng v\u00e0 b\u1ea3o hi\u1ec3m)<\/li>\n<li>S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m c\u00e1c <strong>TK 135, TK 338, TK 353, TK 431<\/strong>&#8230;. c\u00f3 s\u1ed1 <strong>d\u01b0 \u0111\u00fang th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb<\/strong><\/li>\n<li>S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m c\u00e1c<strong> TK t\u1eeb TK 511 \u0111\u1ebfn TK 911 nh\u01b0: 511, 531, 611,<\/strong><strong>\u00a0642, 632&#8230;h\u1ebft s\u1ed1 d\u01b0<\/strong><\/li>\n<\/ul>\n<p>N\u1ebfu ph\u00e1t hi\u1ec7n ra t\u00e0i kho\u1ea3n ch\u01b0a \u0111\u00fang, anh\/ch\u1ecb ki\u1ec3m tra l\u1ea7n l\u01b0\u1ee3t theo t\u1eebng b\u01b0\u1edbc d\u01b0\u1edbi b\u00e0i vi\u1ebft.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> Khi m\u1edf b\u00e1o c\u00e1o S05-H n\u1ebfu th\u1ea5y kh\u00f4ng<strong> hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i kho\u1ea3n con chi ti\u1ebft \u0111\u00e3 th\u00eam ngo\u00e0i danh m\u1ee5c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1eb7c \u0111\u1ecbnh c\u1ee7a TT 24\/2024\/TT-BTC <\/strong>(nh\u01b0 \u0111\u01a1n v\u1ecb c\u00f3 th\u00eam t\u00e0i kho\u1ea3n con c\u1ee7a 1111, 1121, 3388,&#8230; nh\u01b0ng m\u1edf b\u00e1o c\u00e1o S05-H kh\u00f4ng th\u1ea5y hi\u1ec3n th\u1ecb c\u00e1c t\u00e0i kho\u1ea3n con n\u00e0y)\u00a0th\u00ec khi m\u1edf b\u00e1o c\u00e1o t\u1ea1i b\u1ea3ng tham s\u1ed1 b\u00e1o c\u00e1o anh\/ch\u1ecb <strong>b\u1ecf t\u00edch<\/strong> \u00f4 <strong>&#8220;Hi\u1ec3n th\u1ecb t\u00e0i kho\u1ea3n theo TT 24\/2024\/TT-BTC&#8221;.<\/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. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span data-darkreader-inline-color=\"\">Tr\u01b0\u1edbc khi ki\u1ec3m tra S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh, anh\/ch\u1ecb c\u1ea7n <strong>ki\u1ec3m tra b\u00e1o c\u00e1o<\/strong> \u0111\u1ed1i chi\u1ebfu kho b\u1ea1c <strong>M\u1eabu s\u1ed1 01a, M\u1eabu s\u1ed1 02a<\/strong> l\u00ean <strong>\u0111\u00fang s\u1ed1 li\u1ec7u.<\/strong><\/span><\/li>\n<li>Hi\u1ec7n t\u1ea1i nh\u1eadp li\u1ec7u v\u00e0 ch\u1ec9nh s\u1eeda ch\u1ec9 thay \u0111\u1ed5i \u0111\u01b0\u1ee3c c\u00e1c c\u1ed9t <strong>S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m, ph\u00e1t sinh trong n\u0103m v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m<\/strong>, c\u1ed9t <strong>\u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/strong> ch\u01b0a c\u00f3 c\u0103n c\u1ee9 l\u1ea5y l\u00ean, n\u1ebfu mu\u1ed1n hi\u1ec7n s\u1ed1 li\u1ec7u c\u1ed9t n\u00e0y anh\/ch\u1ecb c\u00f3 th\u1ec3 xu\u1ea5t b\u00e1o c\u00e1o ra excel v\u00e0 nh\u1eadp.<\/li>\n<li><span data-darkreader-inline-color=\"\">V\u00e0o <strong>B\u00e1o c\u00e1o\/S\u1ed5 k\u1ebf to\u00e1n\/ch\u1ecdn S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/strong> th\u1ef1c hi\u1ec7n ki\u1ec3m tra b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh theo c\u00e1c b\u01b0\u1edbc d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/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 x\u1eed l\u00fd khi S05-H ch\u01b0a c\u00e2n ho\u1eb7c b\u1ecb sai<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4 id=\"buoc-1-kiem-tra-so-du-dau-nam-2024-khop-voi-so-du-cuoi-nam-2023\"><span data-darkreader-inline-color=\"\">B\u01b0\u1edbc 1: Ki\u1ec3m tra s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/span><\/h4>\n<ul>\n<li><span data-darkreader-inline-color=\"\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> \u0110\u1ea3m b\u1ea3o <strong>s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m nay \u0111\u00fang<\/strong> v\u1edbi <strong>s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u01b0\u1edbc<\/strong><\/span><\/li>\n<li>Do n\u0103m 2025 b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC v\u00ec v\u1eady s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n \u1edf \u0111\u1ea7u n\u0103m 2025 s\u1ebd kh\u00e1c so v\u1edbi s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m 2024 chi ti\u1ebft tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-khi-so-du-tai-khoan-nam-2024-chuyen-sang-nam-2025-khong-dung-so-lieu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<li>T\u1ed5ng D\u01b0 n\u1ee3 v\u00e0 c\u00f3 \u0111\u1ea7u k\u1ef3 kh\u00f4ng b\u1eb1ng nhau xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-khi-tong-so-du-no-va-co-dau-ky-tren-bang-can-doi-phat-sinh-khong-bang-nhau\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<h4 id=\"buoc-2-kiem-tra-so-du-tien-mat-tien-gui-tren-tk-111-112\"><span data-darkreader-inline-color=\"\">B\u01b0\u1edbc 2: Ki\u1ec3m tra s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi tr\u00ean TK 111, 112<\/span><\/h4>\n<ul>\n<li><strong>M\u1ee5c \u0111\u00edch:<\/strong> \u0110\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t(<strong>111<\/strong>) b\u1eb1ng v\u1edbi s\u1ed5 qu\u1ef9 c\u1ee7a th\u1ee7 qu\u1ef9, s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi NH, KB (<strong>112)<\/strong> kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 th\u1ef1c t\u1ebf t\u1ea1i NH, KB (<strong>s\u1ed5 ph\u1ee5, m\u1eabu s\u1ed1 06- B\u1ea3ng x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i KBNN)<\/strong><\/li>\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra s\u1ed1 d\u01b0 TK 111 <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/khi-xem-bang-can-doi-so-phat-sinh-toi-thay-so-du-tai-khoan-111-len-khong-dung-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra s\u1ed1 d\u01b0 TK 112 <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/khi-xem-bang-can-doi-so-phat-sinh-toi-thay-so-du-tai-khoan-112-len-khong-dung-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<h4 id=\"buoc-3-kiem-tra-so-du-cuoi-ky-tk-334-332\"><span data-darkreader-inline-color=\"\">B\u01b0\u1edbc 3: Ki\u1ec3m tra s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 334, 332<\/span><\/h4>\n<ul>\n<li><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0\u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p th\u01b0\u1eddng <strong>kh\u00f4ng n\u1ee3 l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m<\/strong> n\u00ean <strong>kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong> t\u00e0i kho\u1ea3n <strong>334, 332<\/strong>, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 334, 332 c\u1ea7n ki\u1ec3m tra &amp; x\u1eed l\u00fd.<\/li>\n<li><span data-darkreader-inline-color=\"\">H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra TK 334 c\u00f2n s\u1ed1 d\u01b0 <\/span><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/s05-tk-334-con-so-du-cuoi-ky-cuoi-nam\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<li><span data-darkreader-inline-color=\"\">H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra TK 332 c\u00f2n s\u1ed1 d\u01b0 <\/span><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/s05-tk-332-con-so-du-cuoi-nam\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<h4 id=\"buoc-6-kiem-tra-so-du-cuoi-ky-tk-thu-ho-chi-ho-3381\"><span data-darkreader-inline-color=\"\">B\u01b0\u1edbc 4: Ki\u1ec3m tra s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 3388<\/span><\/h4>\n<ul>\n<li><strong>M\u1ee5c \u0111\u00edch:<\/strong> TK 3388 ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9, ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ea7n ki\u1ec3m tra <strong>s\u1ed1 d\u01b0 3388<\/strong>\u00a0<b>b\u1eb1ng<\/b>\u00a0v\u1edbi c\u00e1c kho\u1ea3n <strong>thu h\u1ed9, chi h\u1ed9, ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f2n l\u1ea1i, ch\u01b0a chi h\u1ebft th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb.<\/strong><\/li>\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra s\u1ed1 d\u01b0 TK 3388 <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/toi-thay-so-du-cuoi-ky-tk-3388-len-khong-dung-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<h4 id=\"buoc-9-kiem-tra-so-lieu-tscd\"><span data-darkreader-inline-color=\"\">B\u01b0\u1edbc 5: Ki\u1ec3m tra s\u1ed1 li\u1ec7u TSC\u0110<\/span><\/h4>\n<ul>\n<li><span data-darkreader-inline-color=\"\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> S\u1ed1 li\u1ec7u c\u00e1c t\u00e0i kho\u1ea3n v\u1ec1 TSC\u0110 : <strong>TK211- Nguy\u00ean gi\u00e1<\/strong> , <strong>TK214- Hao m\u00f2n l\u0169y k\u1ebf<\/strong> tr\u00ean S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh c\u1ea7n <strong>b\u1eb1ng<\/strong>\u00a0v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean <strong>S\u1ed5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>.<\/span><\/li>\n<li><span data-darkreader-inline-color=\"\"><strong>C\u00e1ch \u0111\u1ed1i chi\u1ebfu:<\/strong> \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 TK 211, 214 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh v\u1edbi S\u1ed5 TSC\u0110 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-doi-chieu-so-du-tk-211-214-tren-bang-can-doi-so-phat-sinh-voi-so-tscd-khong-ket-noi-pm-qlts\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/li>\n<\/ul>\n<h4 id=\"buoc-7-kiem-tra-so-lieu-nguon-hoat-dong-sxkd\"><span data-darkreader-inline-color=\"\">B\u01b0\u1edbc 6: Ki\u1ec3m tra s\u1ed1 li\u1ec7u ngu\u1ed3n ho\u1ea1t \u0111\u1ed9ng SXKD<\/span><\/h4>\n<ul>\n<li style=\"list-style-type: none\">\n<ul>\n<li><strong>M\u1ee5c \u0111\u00edch:<\/strong> Ki\u1ec3m tra <strong>ngu\u1ed3n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong> \u0111\u00e3 <strong>h\u1ea1ch to\u00e1n \u0111\u00fang<\/strong> theo quy \u0111\u1ecbnh hay ch\u01b0a.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh thu chi ho\u1ea1t \u0111\u1ed9ng SXKD, DV <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/quy-trinh-thu-hoat-dong-san-xuat-kinh-doanh-dich-vu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 id=\"buoc-10-xac-dinh-ket-qua-hoat-dong\"><span data-darkreader-inline-color=\"\">B\u01b0\u1edbc 7: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/span><\/h4>\n<ul>\n<li><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0<strong>K\u1ebft chuy\u1ec3n<\/strong> to\u00e0n b\u1ed9 <strong>doanh thu, chi ph\u00ed<\/strong> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eb7ng d\u01b0, th\u00e2m h\u1ee5t c\u1ee7a t\u1eebng ngu\u1ed3n. Sau khi k\u1ebft chuy\u1ec3n, to\u00e0n b\u1ed9 <strong>TK t\u1eeb \u0111\u1ea7u 5 \u0111\u1ebfn \u0111\u1ea7u 9 s\u1ebd h\u1ebft s\u1ed1 d\u01b0<\/strong><\/li>\n<li><span data-darkreader-inline-color=\"\">V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\Quy tr\u00ecnh\\ X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng <\/strong>ch\u1ecdn <strong>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng,<\/strong> tham kh\u1ea3o th\u00eam <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/xac-dinh-ket-qua-hoat-dong\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/li>\n<li><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu sau khi x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng m\u00e0 anh\/ch\u1ecb <strong>thay \u0111\u1ed5i s\u1ed1 li\u1ec7u t\u1ea1i c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb 511 \u0111\u1ebfn 911<\/strong>, th\u00ec ph\u1ea3i <strong>b\u1ecf ghi v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>. N\u1ebfu ch\u1ec9 thay \u0111\u1ed5i <strong>c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3<\/strong> (nh\u01b0 111 \u0111\u1ebfn 468 ho\u1eb7c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng) th\u00ec <strong>kh\u00f4ng c\u1ea7n<\/strong> x\u00e1c \u0111\u1ecbnh l\u1ea1i.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[119],"ht-kb-tag":[644,645,643,642],"class_list":["post-3764","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-so-ke-toan","ht_kb_tag-can-doi-phat-sinh","ht_kb_tag-can-doi-so-phat-sinh","ht_kb_tag-can-doi-tai-khoan","ht_kb_tag-s05"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3764","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=3764"}],"version-history":[{"count":10,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3764\/revisions"}],"predecessor-version":[{"id":76733,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3764\/revisions\/76733"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3764"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3764"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}