{"id":639,"date":"2020-07-28T04:10:58","date_gmt":"2020-07-28T04:10:58","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=639"},"modified":"2025-12-27T11:28:52","modified_gmt":"2025-12-27T04:28:52","slug":"dieu-chinh-du-toan","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/dieu-chinh-du-toan\/","title":{"rendered":"\u0110i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n"},"content":{"rendered":"<p><!-- \/wp:paragraph --><\/p>\n<p><em>Xem phim h\u01b0\u1edbng d\u1eabn:<\/em><\/p>\n<p><em><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/kkdFyYZnUPY?si=OU1axbtq6PlbUG_l\" 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><\/em><\/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 gi\u00fap anh\/ ch\u1ecb hi\u1ec3u quy tr\u00ecnh v\u00e0 nguy\u00ean t\u1eafc ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n trong n\u0103m khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh t\u1eeb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0 quy\u1ebft \u0111\u1ecbnh ti\u1ebft ki\u1ec7m chi, \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch gi\u1eefa c\u00e1c ngu\u1ed3n t\u1ef1 ch\u1ee7(13) sang kh\u00f4ng t\u1ef1 ch\u1ee7 (12,15,18..) hay gi\u1eefa c\u00e1c ngu\u1ed3n t\u1ef1 ch\u1ee7, kh\u00f4ng t\u1ef1 ch\u1ee7 (15 sang 18) v\u1edbi nhau ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao gi\u1eefa c\u00e1c kho\u1ea3n m\u1ee5c&#8230;. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o \u0111\u01a1n v\u1ecb c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i v\u1ec1 d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u l\u00ean \u0111\u00fang b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n m\u1eabu 20a (k\u00fd hi\u1ec7u 01a-SDKP\/\u0110VDT).<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: <\/strong>H\u01b0\u1edbng d\u1eabn <strong>\u0110\u1ecbnh kho\u1ea3n<\/strong>, <strong>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong>, <strong>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u01b0\u1edbc<\/strong> nh\u1eadp \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m v\u00e0 m\u1ed9t s\u1ed1 <strong>L\u01b0u \u00fd<\/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. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Trong n\u0103m, khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n, c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh k\u1ebf to\u00e1n ghi:<\/p>\n<ul>\n<li><strong>V\u1edbi ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t giao t\u1ef1 ch\u1ee7: <\/strong><\/li>\n<\/ul>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 00822 (\u0111i\u1ec1u ch\u1ec9nh t\u0103ng ghi d\u01b0\u01a1ng, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ghi \u00e2m).<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u0110\u1ed3ng th\u1eddi, ghi\u00a0<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK <strong>135<\/strong> \u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK <strong>511<\/strong> \u2013 Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (<strong>Ghi d\u01b0\u01a1ng<\/strong>)<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK<strong> 511<\/strong> \u2013 Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p\u00a0<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK <strong>135<\/strong> \u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (<strong>Ghi d\u01b0\u01a1ng<\/strong>)<\/p>\n<ul>\n<li><strong>V\u1edbi ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng giao t\u1ef1 ch\u1ee7:<\/strong>\u00a0TK N\u01a1\u0323 00821 (\u0111i\u1ec1u ch\u1ec9nh t\u0103ng ghi d\u01b0\u01a1ng, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ghi \u00e2m)\u00a0<\/li>\n<li><strong>V\u1edbi ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ea7u t\u01b0 XDCB:<\/strong> TK N\u01a1\u0323 0092 (\u0111i\u1ec1u ch\u1ec9nh t\u0103ng ghi d\u01b0\u01a1ng, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ghi \u00e2m)<\/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. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ol>\n<li>\u0110\u01a1n v\u1ecb l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n v\u00e0 g\u1eedi \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n ch\u1ee7 qu\u1ea3n xem x\u00e9t ph\u00ea duy\u1ec7t (n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n th\u00ec g\u1eedi l\u00ean C\u01a1 quan t\u00e0i ch\u00ednh).<\/li>\n<li>Sau khi nh\u1eadn Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n, k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch \u0111\u1ec3 theo d\u00f5i.<\/li>\n<li>\u0110\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ti\u1ebft ki\u1ec7m chi t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch, k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb ghi gi\u1ea3m d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao trong n\u0103m.<\/li>\n<\/ol>\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. 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><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd<\/strong>:<\/span> <\/em><\/p>\n<ul>\n<li><em>Khi \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n theo h\u01b0\u1edbng d\u1eabn n\u00e0y s\u1ed1 li\u1ec7u s\u1ebd l\u00ean<strong> c\u1ed9t 3<\/strong> \u1edf b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1 20a (k\u00fd hi\u1ec7u 01a-SDKP\/\u0110VDT)<\/em><\/li>\n<li><em>N\u1ebfu mu\u1ed1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o c\u1ed9t \u0111\u1ea7u n\u0103m (<strong>c\u1ed9t 2<\/strong>) \u1edf b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1 20a (k\u00fd hi\u1ec7u 01a-SDKP\/\u0110VDT) th\u00ec ghi \u00e2m d\u01b0\u01a1ng \u1edf Nh\u1eadn d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/nhan-du-toan-dau-nam\/#4-huong-dan-tren-phan-mem\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/em><\/li>\n<\/ul>\n<p>\u0110\u1ec3 nh\u1eadp s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n v\u00e0o ph\u1ea7n m\u1ec1m, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Di chu\u1ed9t va\u0300o nghi\u1ec7p v\u1ee5 <strong>Kho ba\u0323c<\/strong>, cho\u0323n <strong>\u0110i\u1ec1u ch\u1ec9nh d\u01b0\u0323 toa\u0301n<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41687\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-1.png\" alt=\"\" width=\"1054\" height=\"723\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-1.png 1054w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-1-300x206.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-1-1024x702.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-1-768x527.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-1-50x34.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-1-60x41.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-1-100x69.png 100w\" sizes=\"auto, (max-width: 1054px) 100vw, 1054px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin tr\u00ean m\u00e0n h\u00ecnh nh\u1eadp ch\u1ee9ng t\u1eeb:<\/p>\n<ul>\n<li>Nh\u1eadp <strong>Ng\u00e0y Q\u0110<\/strong>, <strong>S\u1ed1 Q\u0110<\/strong>, <strong>Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n<li>Ph\u1ea7n m\u1ec1m \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao c\u1ee7a \u0111\u01a1n v\u1ecb chi ti\u1ebft theo M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i t\u1ea1i c\u1ed9t <strong>S\u1ed1 \u0111\u01b0\u1ee3c giao<\/strong>.<\/li>\n<li>Nh\u1eadp s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n v\u00e0o c\u1ed9t <strong>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh<\/strong> t\u01b0\u01a1ng \u1ee9ng:\n<ul style=\"list-style-type: square;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng th\u00ec nh\u1eadp s\u1ed1 d\u01b0\u01a1ng<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m th\u00ec nh\u1eadp s\u1ed1 \u00e2m <strong>(-)<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em>V\u00ed d\u1ee5: <\/em><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><em>N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/em> <em>120.000.000 th\u00ec anh\/ch\u1ecb nh\u1eadp v\u00e0o c\u1ed9t S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh l\u00e0 <strong>120.000.000<\/strong>.<\/em><\/li>\n<li><em>\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m 84.200.000 th\u00ec anh\/ch\u1ecb nh\u1eadp v\u00e0o c\u1ed9t S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh l\u00e0 <strong>-84.200.000<\/strong>.<\/em><\/li>\n<\/ul>\n<\/li>\n<li>Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ra s\u1ed1 d\u1ef1 to\u00e1n sau khi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i c\u1ed9t <strong>S\u1ed1 sau \u0111i\u1ec1u ch\u1ec9nh<\/strong>.<\/li>\n<li>Nh\u1ea5n<strong>\u00a0C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi,<\/strong> ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh b\u00fat to\u00e1n <strong>N\u1ee3 TK 1351\/C\u00f3 TK 511<\/strong> (n\u1ebfu \u0111i\u1ec1u ch\u1ec9nh t\u0103ng), <strong>N\u1ee3 TK 511\/C\u00f3 TK 1351<\/strong> (n\u1ebfu \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m) c\u1ee7a <strong>ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/strong>, c\u00f2n ngu\u1ed3n <strong>kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong> th\u00ec s\u1ebd <strong>kh\u00f4ng<\/strong> sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi n\u00e0y.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44797\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-20.png\" alt=\"\" width=\"1424\" height=\"742\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-20.png 1424w, \/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-20-300x156.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-20-1024x534.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-20-768x400.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-20-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-20-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-20-100x52.png 100w\" sizes=\"auto, (max-width: 1424px) 100vw, 1424px\" \/><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<p data-start=\"46\" data-end=\"240\">Tr\u01b0\u1eddng h\u1ee3p <strong data-start=\"57\" data-end=\"89\">\u0111i\u1ec1u ch\u1ec9nh ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/strong> nh\u01b0ng h\u1ec7 th\u1ed1ng <strong data-start=\"105\" data-end=\"142\">kh\u00f4ng t\u1ef1 sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong> khi nh\u1ea5n <em data-start=\"152\" data-end=\"182\">C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/em>, th\u00ec \u0111\u01a1n v\u1ecb <strong data-start=\"195\" data-end=\"210\">t\u1ef1 nh\u1eadp tay<\/strong> t\u1ea1i ph\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi:<\/p>\n<ul data-start=\"243\" data-end=\"340\">\n<li data-start=\"243\" data-end=\"289\">\n<p data-start=\"245\" data-end=\"289\"><strong data-start=\"245\" data-end=\"264\">\u0110i\u1ec1u ch\u1ec9nh t\u0103ng<\/strong>: N\u1ee3 <strong data-start=\"269\" data-end=\"276\" data-is-only-node=\"\">135<\/strong> \/ C\u00f3 <strong data-start=\"282\" data-end=\"289\">511<\/strong><\/p>\n<\/li>\n<li data-start=\"292\" data-end=\"338\">\n<p data-start=\"294\" data-end=\"338\"><strong data-start=\"294\" data-end=\"313\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/strong>: N\u1ee3 <strong data-start=\"318\" data-end=\"325\" data-is-only-node=\"\">511<\/strong> \/ C\u00f3 <strong data-start=\"331\" data-end=\"338\">135<\/strong><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"343\" data-end=\"398\">Khi nh\u1eadp, l\u01b0u \u00fd <strong data-start=\"359\" data-end=\"376\">ch\u1ecdn \u0111\u00fang m\u1ee5c<\/strong> \u0111\u1ec3 l\u01b0u \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb:<\/p>\n<ul data-start=\"401\" data-end=\"551\">\n<li data-start=\"401\" data-end=\"433\">\n<p data-start=\"403\" data-end=\"433\"><strong data-start=\"403\" data-end=\"415\">M\u1ee5c 6000<\/strong>: nh\u00f3m m\u1ee5c chi I<\/p>\n<\/li>\n<li data-start=\"472\" data-end=\"509\">\n<p data-start=\"474\" data-end=\"509\"><strong data-start=\"474\" data-end=\"486\">M\u1ee5c 6500<\/strong>: nh\u00f3m m\u1ee5c chi nh\u00f3m II<\/p>\n<\/li>\n<li data-start=\"512\" data-end=\"549\">\n<p data-start=\"514\" data-end=\"549\"><strong data-start=\"514\" data-end=\"526\">M\u1ee5c 7050<\/strong>: nh\u00f3m m\u1ee5c chi nh\u00f3m III<\/p>\n<\/li>\n<li><strong data-start=\"438\" data-end=\"450\">M\u1ee5c 7750<\/strong>: nh\u00f3m m\u1ee5c chi IV<\/li>\n<\/ul>\n<p data-start=\"554\" data-end=\"630\" data-is-last-node=\"\">\u0110\u1ed1i v\u1edbi <strong data-start=\"562\" data-end=\"589\">ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong>, <strong data-start=\"591\" data-end=\"629\">kh\u00f4ng c\u1ea7n nh\u1eadp h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p>Khi nh\u00e2n b\u1ea3n ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh anh\/ch\u1ecb t\u00edch v\u00e0o m\u0169i t\u00ean c\u1ea1nh Xem\/S\u1eeda ch\u1ecdn Nh\u00e2n b\u1ea3n .\u00a0<br \/>\nTuy nhi\u00ean, hi\u1ec7n t\u1ea1i khi th\u1ef1c hi\u1ec7n nh\u00e2n b\u1ea3n, <strong data-start=\"194\" data-end=\"250\">c\u1ed9t S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c<\/strong> m\u00e0 anh\/ch\u1ecb <strong data-start=\"262\" data-end=\"287\">c\u1ea7n nh\u1eadp l\u1ea1i th\u1ee7 c\u00f4ng.<\/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":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[103],"ht-kb-tag":[355,353,354,352,500,667],"class_list":["post-639","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-kho-bac","ht_kb_tag-dieu-chinh-du-toan","ht_kb_tag-dieu-chinh-giam-du-toan","ht_kb_tag-dieu-chinh-tang-du-toan","ht_kb_tag-du-toan-giam","ht_kb_tag-giam-du-toan","ht_kb_tag-nguon-12-sang-nguon-13"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/639","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=639"}],"version-history":[{"count":10,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/639\/revisions"}],"predecessor-version":[{"id":70015,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/639\/revisions\/70015"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=639"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=639"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}