{"id":71689,"date":"2026-01-16T11:47:15","date_gmt":"2026-01-16T04:47:15","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=71689"},"modified":"2026-04-22T17:02:01","modified_gmt":"2026-04-22T10:02:01","slug":"muc-iii-11-thuyet-minh-chi-tiet-so-lieu-mua-sam-xay-dung-co-ban-do-dang-tren-bao-cao-b04-bctc-lay-so-lieu-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/muc-iii-11-thuyet-minh-chi-tiet-so-lieu-mua-sam-xay-dung-co-ban-do-dang-tren-bao-cao-b04-bctc-lay-so-lieu-nhu-the-nao\/","title":{"rendered":"M\u1ee5c III.11. Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 li\u1ec7u mua s\u1eafm, x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang tr\u00ean b\u00e1o c\u00e1o B04\/BCTC l\u1ea5y s\u1ed1 li\u1ec7u nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a m\u1ee5c III.11. Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 li\u1ec7u mua s\u1eafm, x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang tr\u00ean b\u00e1o c\u00e1o B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 gi\u00fap anh\/ch\u1ecb c\u00f3 th\u1ec3 ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda khi th\u1ea5y m\u1ee5c n\u00e0y kh\u00f4ng l\u00ean \u0111\u00fang s\u1ed1 li\u1ec7u, s\u1ed1 li\u1ec7u b\u1ecb \u00e2m d\u01b0\u01a1ng, hi\u1ec3n th\u1ecb ch\u1ec9 ti\u00eau ch\u01b0a x\u00e1c \u0111\u1ecbnh…<\/p>\n
$\"\"$ <\/p>\n

2. Nguy\u00ean t\u1eafc ghi nh\u1eadn<\/h3>\n
C\u0103n c\u1ee9 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a TT24\/2024\/TT-BCTC th\u00ec ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n nh\u01b0 sau: “Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 li\u1ec7u mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00e3 tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u00f9ng k\u1ef3, bao g\u1ed3m s\u1ed1 li\u1ec7u chi ti\u1ebft theo t\u1eebng TSC\u0110 ho\u1eb7c nh\u00f3m, lo\u1ea1i TSC\u0110 \u0111\u01b0\u1ee3c mua s\u1eafm trong n\u0103m; s\u1ed1 li\u1ec7u chi ti\u1ebft t\u1eebng TSC\u0110 \u0111\u01b0\u1ee3c n\u00e2ng c\u1ea5p trong n\u0103m; s\u1ed1 li\u1ec7u chi ti\u1ebft chi ph\u00ed c\u1ee7a t\u1eebng d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111ang d\u1edf dang v\u00e0 d\u1ef1 \u00e1n<\/strong>, c\u00f4ng tr\u00ecnh \u0111\u00e3 b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n (\u0111\u1ed1i v\u1edbi s\u1ed1 li\u1ec7u ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n tr\u00ecnh b\u00e0y thuy\u1ebft minh l\u00e0 s\u1ed1 \u00e2m).”<\/p>\n
=> Nh\u01b0 v\u1eady ch\u1ec9 ti\u00eau n\u00e0y s\u1ebd g\u1ed3m:<\/p>\n
1. Mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (chi ti\u1ebft t\u1eebng TSC\u0110 ho\u1eb7c nh\u00f3m, lo\u1ea1i TSC\u0110): S\u1ed1 d\u01b0 2411 chi ti\u1ebft theo t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n<\/p>\n
2. N\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (chi ti\u1ebft t\u1eebng TSC\u0110): S\u1ed1 d\u01b0 2413 chi ti\u1ebft t\u1eebng t\u00e0i s\u1ea3n<\/p>\n
3. Chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang:<\/p>\n
\u2013 \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (chi ti\u1ebft theo t\u1eebng d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh): S\u1ed1 d\u01b0 24121 chi ti\u1ebft t\u1eebng c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/p>\n
\u2013 D\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u00e3 b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n (chi ti\u1ebft theo t\u1eebng d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh) tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m: S\u1ed1 d\u01b0 24122 chi ti\u1ebft theo t\u1eebng c\u00f4ng t\u00ecnh, d\u1ef1 \u00e1n.<\/p>\n

3. C\u00e1ch ki\u1ec3m tra, x\u1eed l\u00fd<\/h3>\n
C\u0103n c\u1ee9 theo nguy\u00ean t\u1eafc ghi nh\u1eadn \u1edf tr\u00ean th\u00ec \u0111\u1ec3 c\u00e1c ch\u1ec9 ti\u00eau m\u1ee5c III.11 tr\u00ean b\u00e1o c\u00e1o B04\/BCTC \u0111\u00fang th\u00ec:<\/p>\n
3.1 S\u1ed1 d\u01b0 v\u00e0 ph\u00e1t sinh c\u1ee7a t\u00e0i kho\u1ea3n 2411 ph\u1ea3i nh\u1eadp chi ti\u1ebft theo lo\u1ea1i t\u00e0i s\u1ea3n<\/h4>\n
S\u1ed1 d\u01b0 v\u00e0 c\u00e1c ph\u00e1t sinh(g\u1ed3m c\u1ea3 ph\u00e1t sinh N\u1ee3 khi ph\u00e1t sinh kho\u1ea3n mua s\u1eafm t\u00e0i s\u1ea3n qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, v\u00e0 ph\u00e1t sinh C\u00f3 khi ho\u00e0n th\u00e0nh l\u1eafp \u0111\u1eb7t ch\u1ea1y th\u1eed \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng) c\u1ee7a t\u00e0i kho\u1ea3n 2411 ph\u1ea3i \u0111\u01b0\u1ee3c nh\u1eadp chi ti\u1ebft theo lo\u1ea1i t\u00e0i s\u1ea3n. <\/strong>\u0110\u1ec3 \u0111\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 n\u00e0y th\u00ec m\u1ecdi giao di\u1ec7n nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng ri\u00eang c\u00e1c ch\u1ee9ng t\u1eeb l\u00e0m \u1edf ph\u00e2n h\u1ec7 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd c\u00f3 th\u00eam c\u1ed9t M\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n:\u00a0<\/strong><\/p>\n
\n
Khi nh\u1eadp S\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong> t\u00e0i kho\u1ea3n 2411 s\u1ebd c\u00f3 c\u1ed9t M\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n<\/strong>, anh\/ch\u1ecb nh\u1eadp t\u1eebng d\u00f2ng chi ti\u1ebft t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3\u00a0 2411 c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Khi nh\u1eadp c\u00e1c ph\u00e1t sinh chuy\u1ec3n kho\u1ea3n kho b\u1ea1c, chi ti\u1ec1n g\u1eedi, phi\u1ebfu chi, ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c trong k\u1ef3 li\u00ean quan t\u1edbi t\u00e0i kho\u1ea3n 2411, anh\/ch\u1ecb c\u1ea7n ch\u1ecdn m\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u1ed9t M\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n<\/strong> b\u00ean tab Th\u1ed1ng k\u00ea<\/strong> (tr\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb l\u00e0m \u1edf ph\u00e2n h\u1ec7 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh)<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
L\u01b0u \u00fd:<\/strong><\/p>\n
\n
Ph\u00e1t sinh N\u1ee3 v\u00e0 ph\u00e1t sinh C\u00f3 c\u1ee7a c\u00f9ng lo\u1ea1i t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i ch\u1ecdn c\u00f9ng lo\u1ea1i gi\u1ed1ng nhau \u0111\u1ec3 ch\u1ec9 ti\u00eau 1- Mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> c\u1ee7a m\u1ee5c III.11 hi\u1ec3n th\u1ecb \u0111\u00fang, tr\u00e1nh b\u1ecb \u00e2m d\u01b0\u01a1ng gi\u1eefa c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n.\u00a0<\/li>\n
C\u00e1c s\u1ed1 d\u01b0 v\u00e0 ph\u00e1t sinh c\u1ee7a t\u00e0i kho\u1ea3n 2411 kh\u00f4ng ch\u1ecdn M\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n<\/strong> s\u1ebd hi\u1ec3n th\u1ecb v\u00e0o d\u00f2ng “Ch\u01b0a x\u00e1c \u0111\u1ecbnh” trong ch\u1ec9 ti\u00eau 1- Mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>.<\/li>\n
N\u1ebfu s\u1ed1 li\u1ec7u theo t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n ch\u01b0a \u0111\u00fang, ho\u1eb7c c\u00f3 ch\u1ee9ng t\u1eeb b\u1ecb thi\u1ebfu M\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n khi nh\u1eadp li\u1ec7u anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o t\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>, l\u1ecdc c\u1ed9t M\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n<\/strong> v\u00e0 ki\u1ec3m tra, ch\u1ec9nh s\u1eeda. Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb kh\u00f4ng mu\u1ed1n ch\u1ec9nh s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb chi ti\u1ebft th\u00ec c\u00f3 th\u1ec3 v\u00e0o l\u1eadp b\u00e1o c\u00e1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a> v\u00e0 t\u1ef1 s\u1eeda tay l\u1ea1i s\u1ed1 li\u1ec7u \u0111\u00fang.<\/li>\n<\/ul>\n
3.2 S\u1ed1 d\u01b0 v\u00e0 ph\u00e1t sinh c\u1ee7a t\u00e0i kho\u1ea3n 2413 ph\u1ea3i nh\u1eadp chi ti\u1ebft theo t\u00ean t\u00e0i s\u1ea3n<\/h4>\n
S\u1ed1 d\u01b0 v\u00e0 c\u00e1c ph\u00e1t sinh(g\u1ed3m c\u1ea3 ph\u00e1t sinh N\u1ee3 khi ph\u00e1t sinh c\u00e1c chi ph\u00ed n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n v\u00e0 ph\u00e1t sinh C\u00f3 khi ho\u00e0n th\u00e0nh n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng) c\u1ee7a t\u00e0i kho\u1ea3n 2413 ph\u1ea3i \u0111\u01b0\u1ee3c nh\u1eadp chi ti\u1ebft theo t\u00e0i s\u1ea3n. <\/strong>\u0110\u1ec3 \u0111\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 n\u00e0y th\u00ec m\u1ecdi giao di\u1ec7n nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng ri\u00eang c\u00e1c ch\u1ee9ng t\u1eeb l\u00e0m \u1edf ph\u00e2n h\u1ec7 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd c\u00f3 th\u00eam c\u1ed9t M\u00e3 t\u00e0i s\u1ea3n:\u00a0<\/strong><\/p>\n
\n
Khi nh\u1eadp S\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong> t\u00e0i kho\u1ea3n 2413 s\u1ebd c\u00f3 c\u1ed9t M\u00e3\u00a0t\u00e0i s\u1ea3n<\/strong>, anh\/ch\u1ecb nh\u1eadp t\u1eebng d\u00f2ng chi ti\u1ebft t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3\u00a0 2413 c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Khi nh\u1eadp c\u00e1c ph\u00e1t sinh chuy\u1ec3n kho\u1ea3n kho b\u1ea1c, chi ti\u1ec1n g\u1eedi, phi\u1ebfu chi, ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c trong k\u1ef3 li\u00ean quan t\u1edbi t\u00e0i kho\u1ea3n 2413, anh\/ch\u1ecb c\u1ea7n ch\u1ecdn m\u00e3 t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u1ed9t M\u00e3 t\u00e0i s\u1ea3n<\/strong> b\u00ean tab Th\u1ed1ng k\u00ea<\/strong> (tr\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb l\u00e0m \u1edf ph\u00e2n h\u1ec7 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh)<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
L\u01b0u \u00fd:<\/strong><\/p>\n
\n
Ph\u00e1t sinh N\u1ee3 v\u00e0 ph\u00e1t sinh C\u00f3 c\u1ee7a c\u00f9ng t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i ch\u1ecdn c\u00f9ng M\u00e3 t\u00e0i s\u1ea3n<\/strong> gi\u1ed1ng nhau \u0111\u1ec3 ch\u1ec9 ti\u00eau 2 – N\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u1ee5c III.11 hi\u1ec3n th\u1ecb \u0111\u00fang, tr\u00e1nh b\u1ecb \u00e2m d\u01b0\u01a1ng gi\u1eefa c\u00e1c t\u00e0i s\u1ea3n.\u00a0<\/li>\n
C\u00e1c s\u1ed1 d\u01b0 v\u00e0 ph\u00e1t sinh c\u1ee7a t\u00e0i kho\u1ea3n 2413 kh\u00f4ng ch\u1ecdn M\u00e3 t\u00e0i s\u1ea3n<\/strong> s\u1ebd hi\u1ec3n th\u1ecb v\u00e0o d\u00f2ng “Ch\u01b0a x\u00e1c \u0111\u1ecbnh” trong ch\u1ec9 ti\u00eau 2 – N\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
C\u1ed9t M\u00e3 t\u00e0i s\u1ea3n<\/strong> ch\u1ec9 ch\u1ecdn \u0111\u01b0\u1ee3c n\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00e3 khai b\u00e1o t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng trong Danh m\u1ee5c\\T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a>, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA ho\u1eb7c theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m iHOS QLTS.<\/li>\n
N\u1ebfu s\u1ed1 li\u1ec7u theo t\u1eebng t\u00e0i s\u1ea3n ch\u01b0a \u0111\u00fang, ho\u1eb7c c\u00f3 ch\u1ee9ng t\u1eeb b\u1ecb thi\u1ebfu M\u00e3 t\u00e0i s\u1ea3n khi nh\u1eadp li\u1ec7u anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o t\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>, l\u1ecdc c\u1ed9t TSC\u0110<\/strong> v\u00e0 ki\u1ec3m tra, ch\u1ec9nh s\u1eeda. Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb kh\u00f4ng mu\u1ed1n ch\u1ec9nh s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb chi ti\u1ebft th\u00ec c\u00f3 th\u1ec3 v\u00e0o l\u1eadp b\u00e1o c\u00e1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a> v\u00e0 t\u1ef1 s\u1eeda tay l\u1ea1i s\u1ed1 li\u1ec7u \u0111\u00fang.<\/li>\n<\/ul>\n
3.3 S\u1ed1 d\u01b0 v\u00e0 ph\u00e1t sinh c\u1ee7a t\u00e0i kho\u1ea3n 2412(24121, 24122) ph\u1ea3i nh\u1eadp chi ti\u1ebft theo t\u1eebng c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n<\/h4>\n
T\u00e0i kho\u1ea3n 2412 (24121, 24122) m\u1eb7c \u0111\u1ecbnh ph\u1ea7n m\u1ec1m \u0111\u00e3 chi ti\u1ebft theo CTMT, d\u1ef1 \u00e1n, khi nh\u1eadp s\u1ed1 d\u01b0 v\u00e0 ph\u00e1t sinh c\u1ee7a t\u00e0i kho\u1ea3n c\u1ee7a c\u00f9ng m\u1ed9t c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n n\u00e0y anh\/ch\u1ecb c\u1ea7n ch\u1ecdn m\u00e3 CTMT, d\u1ef1 \u00e1n gi\u1ed1ng nhau \u0111\u1ec3 tr\u00e1nh b\u1ecb \u00e2m d\u01b0\u01a1ng gi\u1eefa c\u00e1c c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/p>\n
Ch\u1ec9 ti\u00eau \u201cD\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u00e3 b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n\u201d s\u1ebd lu\u00f4n hi\u1ec7n s\u1ed1 \u00e2m.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a m\u1ee5c III.11. Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 li\u1ec7u mua s\u1eafm, x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang tr\u00ean b\u00e1o c\u00e1o B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 gi\u00fap anh\/ch\u1ecb c\u00f3 th\u1ec3 ki\u1ec3m tra v\u00e0…<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[267],"ht-kb-tag":[],"class_list":["post-71689","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-b04-bctc-thuyet-minh-bao-cao-tai-chinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71689","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\/71"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=71689"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71689\/revisions"}],"predecessor-version":[{"id":76721,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71689\/revisions\/76721"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=71689"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=71689"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=71689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}