{"id":5248,"date":"2020-08-18T02:15:41","date_gmt":"2020-08-18T02:15:41","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=5248"},"modified":"2025-12-18T10:29:44","modified_gmt":"2025-12-18T03:29:44","slug":"thiet-lap-quy-tac-hach-toan-dong-thoi","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/thiet-lap-quy-tac-hach-toan-dong-thoi\/","title":{"rendered":"Thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\r\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh c\u00e1c b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, gi\u00fap ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh c\u1ea3 trong v\u00e0 ngo\u00e0i b\u1ea3ng, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh v\u00e0 thu\u1eadn ti\u1ec7n cho c\u00f4ng t\u00e1c ghi s\u1ed5, b\u00e1o c\u00e1o.<\/p>\r\n<h3><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\r\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o bi\u1ec3u t\u01b0\u1ee3ng\u00a0<strong>B\u00e1nh r\u0103ng\u00a0<\/strong><strong>\u2699\u00a0(g\u00f3c ph\u1ea3i ph\u00eda tr\u00ean)<\/strong>\\<strong> Thi\u1ebft l\u1eadp\\ Thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/strong><\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40985\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-31.png\" alt=\"\" width=\"1346\" height=\"521\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-31.png 1346w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-31-300x116.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-31-1024x396.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-31-768x297.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-31-50x19.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-31-60x23.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-31-100x39.png 100w\" sizes=\"auto, (max-width: 1346px) 100vw, 1346px\" \/><\/p>\r\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Anh\/ch\u1ecb t\u00edch ch\u1ecdn 1 trong 3 quy t\u1eafc sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi d\u01b0\u1edbi \u0111\u00e2y:<\/p>\r\n<ul>\r\n\t<li><strong>T\u1ef1 \u0111\u1ed9ng sinh \u0111\u1ed3ng th\u1eddi khi c\u1ea5t ch\u1ee9ng t\u1eeb<\/strong>: khi th\u1ef1c hi\u1ec7n L\u01b0u ch\u1ee9ng t\u1eeb\/b\u1ea3ng k\u00ea, n\u1ebfu ng\u01b0\u1eddi d\u00f9ng ch\u01b0a h\u1ea1ch to\u00e1n b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi th\u00ec ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh b\u00fat to\u00e1n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/li>\r\n\t<li><strong>Kh\u00f4ng t\u1ef1 \u0111\u1ed9ng sinh \u0111\u1ed3ng th\u1eddi khi c\u1ea5t ch\u1ee9ng t\u1eeb<\/strong>: khi th\u1ef1c hi\u1ec7n L\u01b0u ch\u1ee9ng t\u1eeb\/b\u1ea3ng k\u00ea th\u00ec ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng sinh b\u00fat to\u00e1n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi, ng\u01b0\u1eddi d\u00f9ng ph\u1ea3i nh\u1ea5n v\u00e0o C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi n\u1ebfu mu\u1ed1n sinh b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/li>\r\n\t<li><strong>H\u1ecfi sinh \u0111\u1ed3ng th\u1eddi khi c\u1ea5t ch\u1ee9ng t\u1eeb: <\/strong>khi th\u1ef1c hi\u1ec7n L\u01b0u ch\u1ee9ng t\u1eeb\/b\u1ea3ng k\u00ea n\u1ebfu ng\u01b0\u1eddi d\u00f9ng ch\u01b0a h\u1ea1ch to\u00e1n b\u00fat to\u00e1n sinh \u0111\u1ed3ng th\u1eddi th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o <em>&#8220;Ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi. B\u1ea1n c\u00f3 mu\u1ed1n ch\u1ee9ng t\u1eeb t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi kh\u00f4ng?&#8221;.<\/em><\/li>\r\n<\/ul>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40987\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32.png\" alt=\"\" width=\"1346\" height=\"626\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32.png 1346w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-300x140.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-1024x476.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-768x357.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-60x28.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-100x47.png 100w\" sizes=\"auto, (max-width: 1346px) 100vw, 1346px\" \/><\/p>\r\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u1ea1i ph\u1ea7n <strong>H\u1ea1ch to\u00e1n<\/strong>, ph\u1ea7n m\u1ec1m \u0111\u00e3 m\u1eb7c \u0111\u1ecbnh s\u1eb5n danh s\u00e1ch quy t\u1eafc h\u1ea1ch to\u00e1n c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 ch\u00ednh, anh\/ch\u1ecb c\u00f3 th\u1ec3 s\u1eeda ho\u1eb7c th\u00eam m\u1edbi, x\u00f3a d\u00f2ng h\u1ea1ch to\u00e1n.<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40993\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-1.png\" alt=\"\" width=\"1346\" height=\"626\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-1.png 1346w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-1-300x140.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-1-1024x476.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-1-768x357.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-1-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-1-60x28.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-1-100x47.png 100w\" sizes=\"auto, (max-width: 1346px) 100vw, 1346px\" \/><\/p>\r\n<p><strong>B\u01b0\u1edbc 4:<\/strong> T\u1ea1i ph\u1ea7n <strong>H\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>, ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb d\u1eef li\u1ec7u h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi t\u01b0\u01a1ng \u1ee9ng v\u1edbi d\u00f2ng h\u1ea1ch to\u00e1n \u0111ang \u0111\u01b0\u1ee3c ch\u1ecdn t\u1ea1i ph\u1ea7n <strong>H\u1ea1ch to\u00e1n. <\/strong>Anh\/ch\u1ecb c\u00f3 th\u1ec3 s\u1eeda ho\u1eb7c th\u00eam m\u1edbi, x\u00f3a d\u00f2ng h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/p>\r\n<ul>\r\n\t<li>Nh\u1eadp <strong>TK N\u1ee3, TK C\u00f3<\/strong> cho d\u00f2ng h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/li>\r\n\t<li>Ch\u1ecdn Ghi ch\u00fa l\u00e0 <strong>Ghi \u00e2m<\/strong> ho\u1eb7c <strong>Ghi d\u01b0\u01a1ng<\/strong> s\u1ed1 ti\u1ec1n. N\u1ebfu kh\u00f4ng ch\u1ecdn th\u00ec tr\u00ean ch\u1ee9ng t\u1eeb m\u1eb7c \u0111\u1ecbnh l\u00e0 s\u1ed1 ti\u1ec1n nh\u01b0 tr\u00ean tab H\u1ea1ch to\u00e1n.<\/li>\r\n<\/ul>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40995\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-2.png\" alt=\"\" width=\"1346\" height=\"626\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-2.png 1346w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-2-300x140.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-2-1024x476.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-2-768x357.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-2-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-2-60x28.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-32-2-100x47.png 100w\" sizes=\"auto, (max-width: 1346px) 100vw, 1346px\" \/><\/p>\r\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb mu\u1ed1n l\u1ea5y l\u1ea1i danh s\u00e1ch c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi m\u00e0 ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh mang \u0111i, nh\u1ea5n <strong>L\u1ea5y l\u1ea1i m\u1eb7c \u0111\u1ecbnh.<\/strong><\/p>\r\n<p><strong>B\u01b0\u1edbc 6:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u d\u1eef li\u1ec7u.<\/p>\r\n<p><strong><em><span style=\"text-decoration: underline;\">*L\u01b0u \u00fd:<\/span><\/em><\/strong><\/p>\r\n<ul>\r\n\t<li><em>Tr\u01b0\u1eddng h\u1ee3p thi\u1ebft l\u1eadp th\u00eam quy t\u1eafc tr\u00f9ng v\u1edbi quy t\u1eafc \u0111\u00e3 c\u00f3, ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o, anh\/ch\u1ecb nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong> v\u00e0 x\u00f3a d\u00f2ng v\u1eeba th\u00eam ho\u1eb7c c\u00f3 th\u1ec3 s\u1eeda lu\u00f4n tr\u00ean d\u00f2ng ph\u1ea7n m\u1ec1m b\u00e1o \u0111\u00e3 c\u00f3.<\/em><\/li>\r\n<\/ul>\r\n<p><em><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40991\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-34.png\" alt=\"\" width=\"397\" height=\"181\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-34.png 397w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-34-300x137.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-34-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-34-60x27.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-34-100x46.png 100w\" sizes=\"auto, (max-width: 397px) 100vw, 397px\" \/><\/em><\/p>\r\n<ul>\r\n\t<li><em>Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a thi\u1ebft l\u1eadp cho c\u00e1c d\u00f2ng <strong>H\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong> ph\u00eda d\u01b0\u1edbi nh\u01b0ng kh\u00f4ng xo\u00e1 d\u00f2ng <strong>H\u1ea1ch to\u00e1n <\/strong>ph\u00eda tr\u00ean\u00a0th\u00ec khi nh\u1ea5n <strong>C\u1ea5t<\/strong>, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o. Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>, th\u1ef1c hi\u1ec7n xo\u00e1 d\u00f2ng H\u1ea1ch to\u00e1n ph\u00eda tr\u00ean r\u1ed3i m\u1edbi nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/em><\/li>\r\n<\/ul>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40989\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-33.png\" alt=\"\" width=\"434\" height=\"180\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-33.png 434w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-33-300x124.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-33-50x21.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-33-60x25.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Thiet-lap-33-100x41.png 100w\" sizes=\"auto, (max-width: 434px) 100vw, 434px\" \/><\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh c\u00e1c b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, gi\u00fap ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t&#8230;<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[847],"ht-kb-tag":[],"class_list":["post-5248","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thiet-lap-he-thong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5248","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=5248"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5248\/revisions"}],"predecessor-version":[{"id":68349,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5248\/revisions\/68349"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=5248"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=5248"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=5248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}