{"id":6444,"date":"2020-08-24T10:21:31","date_gmt":"2020-08-24T10:21:31","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=6444"},"modified":"2025-12-26T16:14:41","modified_gmt":"2025-12-26T09:14:41","slug":"4-2-5-qlts-chung-tu-danh-gia-lai-so-tien-khong-khop-voi-nguyen-gia","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/4-2-5-qlts-chung-tu-danh-gia-lai-so-tien-khong-khop-voi-nguyen-gia\/","title":{"rendered":"4.2.5. Ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch nguy\u00ean gi\u00e1 ho\u1eb7c hao m\u00f2n\/kh\u1ea5u hao l\u0169y k\u1ebf tr\u00ean ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i tr\u00ean QLTS d\u1eabn \u0111\u1ebfn sai l\u1ec7ch v\u1ec1 s\u1ed1 li\u1ec7u gi\u1eefa S\u1ed5 c\u00e1i v\u00e0 S\u1ed5 TSC\u0110"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n

B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch nguy\u00ean gi\u00e1 ho\u1eb7c hao m\u00f2n\/ kh\u1ea5u hao l\u00fay k\u1ebf tr\u00ean ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i tr\u00ean QLTS.VN.<\/p>\n

Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e1nh gi\u00e1 l\u1ea1i tr\u00ean Mimosa co\u0301 s\u00f4\u0301 ti\u00ea\u0300n kha\u0301c v\u01a1\u0301i s\u1ed1 ti\u1ec1n \u0111\u00e1nh gi\u00e1 l\u1ea1i ho\u1eb7c hao m\u00f2n\/kh\u1ea5u hao l\u0169y k\u1ebf tr\u00ean QLTS th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o ca\u0301o chi ti\u1ebft t\u1ea1i ph\u1ea7n 4.2.5 nh\u01b0 sau:<\/p>\n

\"\"<\/p>\n

2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n

Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y K\u00ea\u0301 toa\u0301n x\u01b0\u0309 ly\u0301 nh\u01b0 sau:<\/p>\n

1. Nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb<\/strong> tr\u00ean b\u00e1o c\u00e1o.<\/p>\n

2. Nh\u1ea5n B\u1ecf ghi\\S\u1eeda<\/strong>. S\u1eeda l\u1ea1i s\u1ed1 ti\u1ec1n nguy\u00ean gi\u00e1 cho \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e1nh gi\u00e1 l\u1ea1i tr\u00ean QLTS.<\/p>\n

3. Nh\u1ea5n C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong> \u0111\u1ec3 c\u1eadp nh\u1eadt s\u1ed1 ti\u1ec1n v\u00e0o b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi (n\u1ebfu c\u00f3).<\/p>\n

4. Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n

\"\"<\/p>\n

L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i \u1edf QLTS \u0111\u00e3 \u0111\u00fang, anh\/ch\u1ecb c\u00f3 th\u1ec3 x\u00f3a ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i sai \u0111\u00e3 l\u1ea5y v\u1ec1 \u0111i r\u1ed3i th\u1ef1c hi\u1ec7n l\u1ea5y l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch nguy\u00ean gi\u00e1 ho\u1eb7c hao…<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[143],"ht-kb-tag":[],"class_list":["post-6444","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-buoc-2-kiem-tra-chung-tu-so-sach"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6444","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=6444"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6444\/revisions"}],"predecessor-version":[{"id":69907,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6444\/revisions\/69907"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=6444"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=6444"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=6444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}