{"id":3905,"date":"2020-08-13T04:05:19","date_gmt":"2020-08-13T04:05:19","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3905"},"modified":"2026-04-21T15:26:22","modified_gmt":"2026-04-21T08:26:22","slug":"rut-du-toan-chuyen-khoan-thanh-toan-bao-hiem","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/rut-du-toan-chuyen-khoan-thanh-toan-bao-hiem\/","title":{"rendered":"R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n kho b\u1ea1c thanh to\u00e1n b\u1ea3o hi\u1ec3m (Kh\u00f4ng l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m)"},"content":{"rendered":"<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn:<\/strong><\/p>\n<p><strong><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/R8utytH1DKs?si=BE6FZL28vU4fBeqc\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/strong><\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/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 n\u00e0y h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 chuy\u1ec3n kho\u1ea3n t\u1eeb t\u00e0i kho\u1ea3n kho b\u1ea1c (TK 9523 ho\u1eb7c TK 9527)<strong>\u00a0thanh to\u00e1n BHXH, BHYT, BHTN <\/strong>cho c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb l\u1eadp b\u1ea3ng l\u01b0\u01a1ng \u1edf b\u00ean ngo\u00e0i<\/p>\n<p>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m c\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m, chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 gi\u1ea3i th\u00edch nguy\u00ean nh\u00e2n ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m l\u00ean nhi\u1ec1u h\u01a1n ch\u1ee9ng t\u1eeb r\u00fat d\u1ef1 to\u00e1n.<\/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. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p> <\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><span style=\"font-size: 14pt;\">B\u01b0\u1edbc 1: R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m<\/span><\/h4>\n<p>N\u1ee3 c\u00e1c TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3321, 3322, 3323)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn TK C\u00f3 008 (008212, 008222) : D\u1ef1 to\u00e1n th\u1ef1c chi<\/p>\n<h4><span style=\"font-size: 14pt;\">B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m<\/span><\/h4>\n<p><em><strong>1. V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7:<\/strong><\/em><\/p>\n<ul>\n<li><em>Tr\u00edch BHXH, BHYT, BHTN ph\u1ea3i n\u1ed9p t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh, ghi :<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">\u00a0N\u1ee3 TK 642\/C\u00f3 c\u00e1c TK 332 (3321, 3322, 3323)<\/p>\n<ul>\n<li><em>Ph\u1ea7n BHXH, BHYT, BHTN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p, \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 h\u00e0ng th\u00e1ng, ghi:<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 334\/C\u00f3 c\u00e1c TK 332 (3321, 3322, 3323)<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 642\/C\u00f3 TK 334<\/p>\n<p><em><strong>2. V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7 (kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb) h\u1ea1ch to\u00e1n: <\/strong><\/em><\/p>\n<ul>\n<li><em>Tr\u00edch BHXH, BHYT, BHTN ph\u1ea3i n\u1ed9p t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh, ghi :<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 611\/ C\u00f3 c\u00e1c TK 332 (3321, 3322, 3323)<\/p>\n<ul>\n<li><em>Ph\u1ea7n BHXH, BHYT, BHTN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p, \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 h\u00e0ng th\u00e1ng, ghi:<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 c\u00e1c TK 334\/C\u00f3 c\u00e1c TK 332 (3321, 3322, 3323)<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 611\/C\u00f3 TK 334<\/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>3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1.<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 <strong>Kho ba\u0323c\\R\u00fat d\u1ef1 to\u00e1n\\<\/strong><strong>Ru\u0301t d\u01b0\u0323 toa\u0301n chuy\u00ea\u0309n khoa\u0309n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41715\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1.png\" alt=\"\" width=\"1401\" height=\"668\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1.png 1401w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1-300x143.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1-1024x488.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1-768x366.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1-50x24.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1-100x48.png 100w\" sizes=\"auto, (max-width: 1401px) 100vw, 1401px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2.<\/strong> Khai b\u00e1o th\u00f4ng tin <strong>R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m:<\/strong><\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin \u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n (<strong>CTMT, T\u00e0i kho\u1ea3n chi<\/strong>), \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n (<strong>\u0110\u01a1n v\u1ecb nh\u1eadn, \u0110\u1ecba ch\u1ec9, T\u00e0i kho\u1ea3n nh\u1eadn<\/strong>),\u00a0<strong>Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin chi ti\u1ebft ch\u1ee9ng t\u1eeb: <strong>N\u1ed9i dung thanh to\u00e1n, MLNS, S\u1ed1 ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41719\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-30.png\" alt=\"\" width=\"1280\" height=\"726\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-30.png 1280w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-30-300x170.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-30-1024x581.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-30-768x436.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-30-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-30-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-30-100x57.png 100w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3.<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 4.<\/strong> Ch\u1ecdn <strong>Sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m<\/strong> khi h\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o.\u00a0Nh\u1ea5n <strong>C\u00f3. <\/strong>N\u1ebfu kh\u00f4ng th\u1ea5y ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb th\u00ec l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/khi-lap-va-cat-giay-rut-du-toan-chuong-trinh-khong-tu-dong-sinh-but-toan-hach-toan-thi-phai-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43157\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-63.png\" alt=\"\" width=\"548\" height=\"304\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-63.png 548w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-63-300x166.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-63-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-63-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-63-100x55.png 100w\" sizes=\"auto, (max-width: 548px) 100vw, 548px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5.<\/strong> Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u01b0\u0301ng t\u01b0\u0300<strong> Chuy\u00ea\u0309n khoa\u0309n thanh toa\u0301n ba\u0309o hi\u00ea\u0309m<\/strong> va\u0300 ha\u0323ch toa\u0301n d\u01b0\u0323a va\u0300o <strong>Ti\u00ea\u0309u mu\u0323c<\/strong> \u0111a\u0303 khai ba\u0301o.<\/p>\n<p><span style=\"color: #ff0000;\"><em><strong>*L\u01b0u \u00fd:<\/strong> \u0110\u1ec3 thi\u1ebft l\u1eadp l\u1ea1i t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb BHXH, BHYT, BHTN t\u01b0\u01a1ng \u1ee9ng cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng th\u00ec xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/khi-hach-toan-cac-khoan-dong-gop-ke-toan-muon-hach-toan-dung-so-tien-theo-ty-le-dong-cua-tung-khoan-theo-tung-doi-tuong-lao-dong-de-dung-quy-dinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/em><\/span><\/p>\n<p><strong>B\u01b0\u1edbc 6.<\/strong> T\u00edch ch\u1ecdn <strong>T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41721\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-31.png\" alt=\"\" width=\"1570\" height=\"844\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-31.png 1570w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-31-300x161.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-31-1024x550.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-31-768x413.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-31-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-31-1536x826.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-31-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-31-100x54.png 100w\" sizes=\"auto, (max-width: 1570px) 100vw, 1570px\" \/><\/p>\n<p><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd:<\/strong><\/span> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00edch ch\u1ecdn T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m th\u00ec tr\u00ean ch\u1ee9ng t\u1eeb, anh\/ch\u1ecb v\u00e0o <strong>Ti\u1ec7n \u00edch\/Sinh h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m<\/strong> \u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41725\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33.png\" alt=\"\" width=\"1280\" height=\"367\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33.png 1280w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33-300x86.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33-1024x294.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33-768x220.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33-50x14.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33-60x17.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33-100x29.png 100w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 7.<\/strong> H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>. T\u00f9y v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u00e0 ngu\u1ed3n ph\u00e1t sinh anh\/ch\u1ecb c\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda TK N\u1ee3 cho ph\u00f9 h\u1ee3p.\u00a0 Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41723\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-32.png\" alt=\"\" width=\"1355\" height=\"737\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-32.png 1355w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-32-300x163.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-32-1024x557.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-32-768x418.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-32-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-32-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-32-100x54.png 100w\" sizes=\"auto, (max-width: 1355px) 100vw, 1355px\" \/><\/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>4. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00fat to\u00e1n hach to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m \u1edf <strong>Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> <strong data-start=\"441\" data-end=\"529\"><span style=\"color: #800000;\">kh\u00f4ng gi\u1ed1ng<\/span> <\/strong>v\u00e0 l\u1edbn h\u01a1n<strong data-start=\"441\" data-end=\"529\"> s\u1ed1 ti\u1ec1n tr\u00ean gi\u1ea5y r\u00fat<\/strong><span data-start=\"441\" data-end=\"529\">, <\/span><strong data-start=\"564\" data-end=\"598\">nguy\u00ean nh\u00e2n do:<\/strong><\/p>\n<p data-start=\"213\" data-end=\"361\">\u0110\u1ed1i v\u1edbi kho\u1ea3n <strong>b\u1ea3o hi\u1ec3m kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong>, t\u1ea1i <strong data-start=\"286\" data-end=\"313\">ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> ph\u1ea7n m\u1ec1m s\u1ebd <strong data-start=\"326\" data-end=\"358\">t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n 2 b\u00fat to\u00e1n<\/strong>:<\/p>\n<ul data-start=\"364\" data-end=\"431\">\n<li data-start=\"364\" data-end=\"399\">\n<p data-start=\"366\" data-end=\"399\">N\u1ee3 TK 611, 642 \/ C\u00f3 TK 334<\/p>\n<\/li>\n<li data-start=\"402\" data-end=\"427\">\n<p data-start=\"404\" data-end=\"427\">N\u1ee3 TK 334 \/ C\u00f3 TK 332<\/p>\n<\/li>\n<\/ul>\n<p>=&gt; V\u00ec v\u1eady s\u1ed1 ti\u1ec1n \u1edf H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m s\u1ebd nhi\u1ec1u h\u01a1n s\u1ed1 ti\u1ec1n tr\u00ean gi\u1ea5y r\u00fat \u0111\u00fang b\u1eb1ng s\u1ed1 B\u1ea3o hi\u1ec3m kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng -&gt; Ch\u00eanh l\u1ec7ch n\u00e0y l\u00e0 <strong><span style=\"color: #800000;\">\u0110\u00daNG.<\/span><\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: \ufeff Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[103],"ht-kb-tag":[373,363,375,365,374,364],"class_list":["post-3905","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-kho-bac","ht_kb_tag-chuyen-khoan","ht_kb_tag-chuyen-khoan-bao-hiem","ht_kb_tag-rut-chuyen-khoan","ht_kb_tag-rut-du-toan-bao-hiem","ht_kb_tag-rut-thuc-chi-chuyen-khoan","ht_kb_tag-thanh-toan-bao-hiem"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3905","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\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=3905"}],"version-history":[{"count":9,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3905\/revisions"}],"predecessor-version":[{"id":75721,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3905\/revisions\/75721"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3905"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3905"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}