{"id":40591,"date":"2025-03-24T09:40:22","date_gmt":"2025-03-24T02:40:22","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=40591"},"modified":"2025-11-11T10:46:12","modified_gmt":"2025-11-11T03:46:12","slug":"bo-sung-dieu-kien-so-tien-de-sinh-quy-tac-hach-toan-dong-thoi","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/bo-sung-dieu-kien-so-tien-de-sinh-quy-tac-hach-toan-dong-thoi\/","title":{"rendered":"B\u1ed5 sung \u0111i\u1ec1u ki\u1ec7n S\u1ed1 ti\u1ec1n \u0111\u1ec3 sinh quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi"},"content":{"rendered":"<h2 id=\"1-muc-dich\">1. T\u1ed5ng quan<\/h2>\n<p data-start=\"292\" data-end=\"617\">B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb v\u1ec1 <strong data-start=\"326\" data-end=\"409\">t\u00ednh n\u0103ng b\u1ed5 sung \u0111i\u1ec1u ki\u1ec7n \u201cS\u1ed1 ti\u1ec1n\u201d khi thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong> tr\u00ean ph\u1ea7n m\u1ec1m. T\u00ednh n\u0103ng n\u00e0y gi\u00fap k\u1ebf to\u00e1n <strong data-start=\"454\" data-end=\"499\">t\u1ef1 \u0111\u1ed9ng sinh b\u00fat to\u00e1n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong> trong c\u00e1c nghi\u1ec7p v\u1ee5 <strong data-start=\"520\" data-end=\"569\">\u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7<\/strong>, h\u1ea1n ch\u1ebf sai s\u00f3t do qu\u00ean \u0111\u1ecbnh kho\u1ea3n th\u1ee7 c\u00f4ng.<\/p>\n<h2 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h2>\n<p><strong>&#8211; Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R5: <\/strong>Ph\u1ea7n m\u1ec1m ch\u01b0a h\u1ed7 tr\u1ee3 quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi cho nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n ngu\u1ed3n t\u1ef1 ch\u1ee7. Do \u0111\u00f3, k\u1ebf to\u00e1n ch\u1ec9 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c TK 008, m\u00e0 ch\u01b0a c\u00f3 b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi t\u01b0\u01a1ng \u1ee9ng, d\u1ec5 d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u00f3t ch\u1ee9ng t\u1eeb ho\u1eb7c b\u00e1o c\u00e1o kh\u00f4ng c\u00e2n \u0111\u1ed1i<\/p>\n<p><strong>&#8211; K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R5:<\/strong> Khi thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ecdn 1 trong 3 gi\u00e1 tr\u1ecb cho \u0111i\u1ec1u ki\u1ec7n <strong>S\u1ed1 ti\u1ec1n:<\/strong><\/p>\n<ul>\n<li data-start=\"1520\" data-end=\"1599\">\n<p data-start=\"1522\" data-end=\"1599\"><strong data-start=\"1522\" data-end=\"1533\">T\u1ea5t c\u1ea3:<\/strong> \u00c1p d\u1ee5ng cho m\u1ecdi ch\u1ee9ng t\u1eeb, kh\u00f4ng ph\u00e2n bi\u1ec7t s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng hay \u00e2m.<\/p>\n<\/li>\n<li data-start=\"1600\" data-end=\"1679\">\n<p data-start=\"1602\" data-end=\"1679\"><strong data-start=\"1602\" data-end=\"1620\">S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng:<\/strong> \u00c1p d\u1ee5ng v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (s\u1ed1 ti\u1ec1n &gt; 0).<\/p>\n<\/li>\n<li data-start=\"1680\" data-end=\"1756\">\n<p data-start=\"1682\" data-end=\"1756\"><strong data-start=\"1682\" data-end=\"1697\">S\u1ed1 ti\u1ec1n \u00e2m:<\/strong> \u00c1p d\u1ee5ng v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (s\u1ed1 ti\u1ec1n &lt; 0).<\/p>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43759\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/R5-30.png\" alt=\"\" width=\"1329\" height=\"674\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/R5-30.png 1329w, \/ke-toan\/wp-content\/uploads\/2025\/04\/R5-30-300x152.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/R5-30-1024x519.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/R5-30-768x389.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/R5-30-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/R5-30-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/R5-30-100x51.png 100w\" sizes=\"auto, (max-width: 1329px) 100vw, 1329px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb v\u1ec1 t\u00ednh n\u0103ng b\u1ed5 sung \u0111i\u1ec1u ki\u1ec7n \u201cS\u1ed1 ti\u1ec1n\u201d khi thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi tr\u00ean ph\u1ea7n m\u1ec1m. T\u00ednh n\u0103ng n\u00e0y gi\u00fap k\u1ebf to\u00e1n t\u1ef1 \u0111\u1ed9ng sinh b\u00fat to\u00e1n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi trong c\u00e1c nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u&#8230;<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[853],"ht-kb-tag":[],"class_list":["post-40591","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r5"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/40591","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=40591"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/40591\/revisions"}],"predecessor-version":[{"id":63715,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/40591\/revisions\/63715"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=40591"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=40591"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=40591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}