{"id":6005,"date":"2020-08-19T08:09:17","date_gmt":"2020-08-19T08:09:17","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=6005"},"modified":"2025-10-29T15:18:18","modified_gmt":"2025-10-29T08:18:18","slug":"quy-trinh-thu-hoat-dong-khac-duoc-de-lai-phai-bao-cao-quyet-toan","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/quy-trinh-thu-hoat-dong-khac-duoc-de-lai-phai-bao-cao-quyet-toan\/","title":{"rendered":"Quy tr\u00ecnh thu ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i ph\u1ea3i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n"},"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>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 anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u v\u00e0o ph\u1ea7n m\u1ec1m cho nghi\u1ec7p v\u1ee5 thu chi t\u1eeb ph\u1ea7n doanh thu c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0 ph\u1ea7n thu \u0110\u1ea3ng ph\u00ed c\u01a1 quan \u0110\u1ea3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng,&#8230;<\/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. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Doanh thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh, bao g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Doanh thu t\u1eeb ngu\u1ed3n thu \u0110\u1ea3ng ph\u00ed c\u01a1 quan \u0110\u1ea3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng, t\u1eeb ngu\u1ed3n thu \u0110o\u00e0n ph\u00ed c\u01a1 quan \u0110o\u00e0n thanh ni\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng, c\u00e1c kho\u1ea3n h\u1ed9i ph\u00ed c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3, h\u1ed9i ngh\u1ec1 nghi\u1ec7p<\/li>\n<li>Doanh thu \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb kho\u1ea3n l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 qu\u1ef9, s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ec7 th\u1ed1ng BHXH<\/li>\n<li>Doanh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb kh\u00e1c.<\/li>\n<\/ul>\n<p>Vi\u1ec7c quy\u1ebft to\u00e1n nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy\u1ebft to\u00e1n theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch th\u00ec \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n ngo\u1ea1i b\u1ea3ng (TK 013 &#8211; Kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5) \u0111\u1ec3 theo d\u00f5i c\u00e1c kho\u1ea3n chi ti\u00eau\u00a0 ph\u1ee5c v\u1ee5 l\u1eadp b\u00e1o quy\u1ebft to\u00e1n<\/p>\n<p><strong>a. Khi thu \u0111\u01b0\u1ee3c kinh ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/strong><\/p>\n<p>V\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n m\u1eb7t\\ L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu <\/strong>ho\u1eb7c<strong> Ti\u1ec1n g\u1eedi\\ Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 111, 112<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 518 &#8211; Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 (N\u1ebfu nh\u1eadn kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n)<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 135 &#8211; Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1353) ( N\u1ebfu nh\u1eadn kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 c\u00f3 \u0111i\u1ec1u ki\u1ec7n)<\/p>\n<p>\u00a0 \u0110\u1ed3ng th\u1eddi, ghi: N\u1ee3 TK 013 &#8211; Kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 (N\u1ebfu c\u00f3 quy \u0111\u1ecbnh ph\u1ea3i quy\u1ebft to\u00e1n kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng theo MLNS nh\u00e0 n\u01b0\u1edbc)<\/p>\n<p><strong>b. Khi s\u1eed d\u1ee5ng kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u1ec3 l\u1ea1i:<\/strong><\/p>\n<p>V\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n m\u1eb7t\\ L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong> ho\u1eb7c <strong>Ti\u1ec1n g\u1eedi\\ Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 611, 612, 642, 152, 153, 211,&#8230;<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi ghi C\u00f3 TK 013 &#8211; Kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 (N\u1ebfu c\u00f3 quy \u0111\u1ecbnh ph\u1ea3i quy\u1ebft to\u00e1n kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng theo MLNS nh\u00e0 n\u01b0\u1edbc)<\/p>\n<p>L\u01b0u \u00fd:<\/p>\n<p>N\u1ebfu ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng t\u1ef1 ch\u1ee7 th\u00ec h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0o 611<\/p>\n<p>N\u1ebfu ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t t\u1ef1 ch\u1ee7 v\u00e0 \u0111\u01a1n v\u1ecb l\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ho\u0103c \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD d\u1ecbch v\u1ee5 th\u00ec chi ph\u00ed h\u1ea1ch to\u00e1n 612<\/p>\n<p>N\u1ebfu ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t t\u1ef1 ch\u1ee7 v\u00e0 \u0111\u01a1n v\u1ecb l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ho\u0103c \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD d\u1ecbch v\u1ee5 th\u00ec chi ph\u00ed h\u1ea1ch to\u00e1n 642<\/p>\n<p><strong>c. \u0110\u1ecbnh k\u1ef3, \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7t ra, k\u1ebft chuy\u1ec3n s\u1ed1 \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc v\u00e0o doanh thu:<\/strong><\/p>\n<p>V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 1353\/C\u00f3 TK 518\u00a0\u00a0<\/p>\n<p><strong>d. Cu\u1ed1i k\u1ef3\/qu\u00fd\/n\u0103m, k\u1ebft chuy\u1ec3n chi ph\u00ed sang TK x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3:<\/strong><\/p>\n<p>V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p\\X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 911 &#8211; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 611, 612, 642 &#8211; Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/p>\n<p><strong>e. Cu\u1ed1i k\u1ef3\/qu\u00fd\/n\u0103m, k\u1ebft chuy\u1ec3n doanh thu c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c sang TK x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 518 &#8211; Thu ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 911 &#8211; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n<p><strong>f. K\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (n\u1ebfu c\u00f3):<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 911 &#8211; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 421 &#8211; Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/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. V\u00ed d\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Ng\u00e0y 10\/01\/2025, thu ti\u1ec1n \u0110\u1ea3ng ph\u00ed, s\u1ed1 ti\u1ec1n: 20.000.000 \u0111\u1ed3ng.<\/li>\n<li>Ng\u00e0y 16\/02\/2025, chi mua hoa, b\u0103ng r\u00f4n, .. ph\u1ee5c v\u1ee5 \u0111\u1ea1i h\u1ed9i \u0110\u1ea3ng: 3.000.000 \u0111\u1ed3ng.<\/li>\n<li>Ng\u00e0y 31\/03\/2025, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng qu\u00fd I.<\/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<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em><strong>L\u01b0u \u00fd:<\/strong> \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb ngu\u1ed3n ho\u1eb7t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5, anh\/ch\u1ecb c\u00f3 th\u1ec3 m\u1edf th\u00eam ngu\u1ed3n con c\u1ee7a <strong>Ngu\u1ed3n kh\u00e1c<\/strong> t\u1ea1i <strong>Danh m\u1ee5c\\M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch\\Ngu\u1ed3n kinh ph\u00ed<\/strong>.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44363\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/05\/R6-21.png\" alt=\"\" width=\"1344\" height=\"646\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/05\/R6-21.png 1344w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-21-300x144.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-21-1024x492.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-21-768x369.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-21-50x24.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-21-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-21-100x48.png 100w\" sizes=\"auto, (max-width: 1344px) 100vw, 1344px\" \/><\/p>\n<h4><strong>4.1 Thu ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i<\/strong><\/h4>\n<p>V\u00ed d\u1ee5 thu \u0110\u1ea3ng ph\u00ed b\u1eb1ng ti\u1ec1n m\u1eb7t, s\u1ed1 ti\u1ec1n: 20.000.000 \u0111\u1ed3ng<\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5<strong> Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn <strong>L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu<\/strong>.<\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb tr\u00ean <strong>Phi\u1ebfu thu<\/strong>.<\/li>\n<li><strong>B\u01b0\u1edbc 3:<\/strong> T\u1ea1i <strong>tab H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n <strong>TK N\u1ee3 1111, TK C\u00f3 518<\/strong>, <strong>Ngu\u1ed3n<\/strong> l\u00e0 \u0110\u1ea3ng ph\u00ed (<em>\u0111\u01b0\u1ee3c khai b\u00e1o \u1edf danh m\u1ee5c <strong>Ngu\u1ed3n kinh ph\u00ed<\/strong>)<\/em>, <strong>C\u1ea5p ph\u00e1t<\/strong> l\u00e0 <strong>Ghi thu &#8211; ghi chi<\/strong>, <strong>Nghi\u1ec7p v\u1ee5<\/strong> l\u00e0 <strong>Ghi thu &#8211; ghi chi<\/strong>. \u0110\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n <strong>N\u1ee3 TK 013<\/strong> n\u1ebfu ph\u1ea3i quy\u1ebft to\u00e1n theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch.<\/li>\n<li><strong>B\u01b0\u1edbc 4:<\/strong> T\u1ea1i <strong>tab Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong> l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44365\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/05\/R6-22.png\" alt=\"\" width=\"1343\" height=\"695\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/05\/R6-22.png 1343w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-22-300x155.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-22-1024x530.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-22-768x397.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-22-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-22-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-22-100x52.png 100w\" sizes=\"auto, (max-width: 1343px) 100vw, 1343px\" \/><\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<h4><strong>4.2 Chi t\u1eeb ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/strong><\/h4>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 <strong>Ti\u1ec1n m\u1eb7t\\ L\u1eadp phi\u1ebfu chi\\ Phi\u1ebfu chi<\/strong>.<\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb tr\u00ean <strong>Phi\u1ebfu chi<\/strong>.<\/li>\n<li><strong>B\u01b0\u1edbc 3:<\/strong> T\u1ea1i tab <strong>H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n <strong>TK N\u1ee3 611x, 612x, TK C\u00f3 1111<\/strong>, <strong>Ngu\u1ed3n<\/strong> l\u00e0 \u0110\u1ea3ng ph\u00ed, <strong>C\u1ea5p ph\u00e1t<\/strong> l\u00e0 <strong>Ghi thu &#8211; ghi chi<\/strong>\u00a0v\u00e0 <strong>Nghi\u1ec7p v\u1ee5<\/strong> l\u00e0 <strong>Ghi thu &#8211; ghi chi<\/strong>. Ch\u1ecdn nhi\u1ec7m v\u1ee5 t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li><strong>B\u01b0\u1edbc 4:<\/strong> T\u1ea1i tab <strong>Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong> l\u00e0 <strong>Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/strong>.<\/li>\n<li><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n <strong>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>, ph\u1ea7n m\u1ec1m sinh ch\u1ee9ng t\u1eeb \u0111\u1ed3ng th\u1eddi khi \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy t\u1eafc thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/li>\n<li><strong>B\u01b0\u1edbc 6:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p>\u27a2 <strong>Tr\u00ean ch\u1ee9ng t\u1eeb chi ph\u1ee5c v\u1ee5 h\u1ed9i ngh\u1ecb, s\u1ed1 ti\u1ec1n: 3.000.000 \u0111\u1ed3ng<\/strong>: h\u1ea1ch to\u00e1n <strong>TK N\u1ee3 612, 611, 642 TK\u00a0 C\u00f3 1111<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44367\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/05\/R6-23.png\" alt=\"\" width=\"1343\" height=\"753\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/05\/R6-23.png 1343w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-23-300x168.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-23-1024x574.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-23-768x431.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-23-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-23-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-23-100x56.png 100w\" sizes=\"auto, (max-width: 1343px) 100vw, 1343px\" \/><\/p>\n<h4><strong>4.3. \u0110\u1ecbnh k\u1ef3, \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7t ra, k\u1ebft chuy\u1ec3n s\u1ed1 \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc v\u00e0o doanh thu:<\/strong><\/h4>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44369\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/05\/R6-24.png\" alt=\"\" width=\"1343\" height=\"753\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/05\/R6-24.png 1343w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-24-300x168.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-24-1024x574.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-24-768x431.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-24-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-24-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-24-100x56.png 100w\" sizes=\"auto, (max-width: 1343px) 100vw, 1343px\" \/><\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb ghi N\u1ee3 TK 1353\/C\u00f3 TK 518.<\/li>\n<li><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t.<\/li>\n<\/ul>\n<h4><strong>4.4 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong><\/h4>\n<p>L\u01b0u \u00fd: thao t\u00e1c n\u00e0y ch\u1ec9 l\u00e0m v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3(th\u00e1ng, qu\u00fd, n\u0103m) tr\u01b0\u1edbc khi l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 <strong>T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> Ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n t\u1ea1i m\u00e0n h\u00ecnh <strong>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44371\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/05\/R6-25.png\" alt=\"\" width=\"1343\" height=\"753\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/05\/R6-25.png 1343w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-25-300x168.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-25-1024x574.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-25-768x431.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-25-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-25-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/05\/R6-25-100x56.png 100w\" sizes=\"auto, (max-width: 1343px) 100vw, 1343px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[163],"ht-kb-tag":[],"class_list":["post-6005","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-hach-toan-nghiep-vu-khac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6005","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=6005"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6005\/revisions"}],"predecessor-version":[{"id":76487,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6005\/revisions\/76487"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=6005"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=6005"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=6005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}