{"id":8438,"date":"2020-09-17T04:18:39","date_gmt":"2020-09-17T04:18:39","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=8438"},"modified":"2026-01-27T18:31:59","modified_gmt":"2026-01-27T11:31:59","slug":"nhan-du-toan-dau-nam","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/nhan-du-toan-dau-nam\/","title":{"rendered":"Nh\u1eadn d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m"},"content":{"rendered":"<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn:<\/strong><\/p>\n<p><strong><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/Z-8vFXfWvwk?si=9iXAtHkG12F30nQr\" 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><\/strong><\/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<ul>\n<li>B\u00e0i vi\u1ebft n\u00e0y gi\u00fap b\u1ea1n n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh v\u00e0 nguy\u00ean t\u1eafc ghi nh\u1eadn d\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u n\u0103m khi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch, c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c giao ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<li>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: H\u01b0\u1edbng d\u1eabn <strong>\u0110\u1ecbnh kho\u1ea3n,\u00a0 H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u01b0\u1edbc<\/strong> nh\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m\u00a0<\/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>2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao d\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng trong n\u0103m, 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 style=\"padding-left: 40px;\">TK N\u01a1\u0323 00822<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 135 &#8211; Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 511 &#8211; Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/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> TK N\u01a1\u0323 00821\u00a0\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<\/li>\n<li><strong>V\u1edbi ngu\u1ed3n vi\u1ec7n tr\u1ee3:<\/strong> TK N\u1ee3 0072<\/li>\n<li><strong>V\u1edbi ngu\u1ed3n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i:<\/strong> TK N\u1ee3 0062<\/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>C\u0103n c\u1ee9 v\u00e0o b\u1ea3n d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t, C\u01a1 quan t\u00e0i ch\u00ednh (B\u1ed9 t\u00e0i ch\u00ednh, S\u1edf t\u00e0i ch\u00ednh, ph\u00f2ng t\u00e0i ch\u00ednh) l\u1eadp ph\u01b0\u01a1ng \u00e1n ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u00ecnh c\u01a1 quan ch\u1ee7 qu\u1ea3n ph\u00ea duy\u1ec7t.<\/li>\n<li>C\u01a1 quan ch\u1ee7 qu\u1ea3n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n ph\u00e2n b\u1ed5 v\u00e0 ra quy\u1ebft \u0111\u1ecbnh giao d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 th\u00f4ng b\u00e1o \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb.<\/li>\n<li>Kho b\u1ea1c nh\u1eadn th\u00f4ng b\u00e1o v\u1ec1 s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao, nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng kho b\u1ea1c \u0111\u1ec3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd.<\/li>\n<li>K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb nh\u1eadn quy\u1ebft \u0111\u1ecbnh giao d\u1ef1 to\u00e1n t\u1eeb C\u01a1 quan t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/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><strong>\u0110\u1ec3 nh\u1eadp s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao \u0111\u1ea7u n\u0103m, th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn sau:<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Di chu\u1ed9t v\u00e0o nghi\u1ec7p v\u1ee5 <strong>Kho b\u1ea1c, <\/strong>ch\u1ecdn <strong>Nh\u1eadn d\u1ef1 to\u00e1n.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41649\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09.png\" alt=\"\" width=\"1054\" height=\"723\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09.png 1054w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-300x206.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-1024x702.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-768x527.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-50x34.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-60x41.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-100x69.png 100w\" sizes=\"auto, (max-width: 1054px) 100vw, 1054px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb Nh\u1eadn d\u1ef1 to\u00e1n:<\/p>\n<p>1. T\u00edch ch\u1ecdn H\u00ecnh th\u1ee9c nh\u1eadn d\u1ef1 to\u00e1n l\u00e0 <strong>\u0110\u1ea7u n\u0103m<\/strong>.<\/p>\n<p>2. T\u1ea1i m\u1ee5c <strong>Th\u00f4ng tin chung<\/strong>, khai b\u00e1o c\u00e1c th\u00f4ng tin v\u1ec1 quy\u1ebft \u0111\u1ecbnh giao d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m: <strong>Ng\u00e0y quy\u1ebft \u0111\u1ecbnh<\/strong>,\u00a0<strong>S\u1ed1 quy\u1ebft \u0111\u1ecbnh<\/strong>,\u00a0<strong>Ch\u01b0\u01a1ng<\/strong>,\u00a0<strong>Di\u1ec5n gi\u1ea3i.<\/strong><\/p>\n<p>3. T\u1ea1i m\u1ee5c <strong>H\u1ea1ch to\u00e1n<\/strong>, ch\u1ecdn <strong>Ngu\u1ed3n <\/strong>cho t\u1eebng d\u00f2ng ch\u1ec9 ti\u00eau. D\u01b0\u0323a va\u0300o ti\u0301nh ch\u00e2\u0301t ngu\u00f4\u0300n th\u00ec h\u1ec7 th\u1ed1ng s\u1ebd m\u0103c \u0111i\u0323nh s\u0103\u0303n <strong>TK N\u01a1\u0323<\/strong> t\u01b0\u01a1ng \u01b0\u0301ng:<\/p>\n<ul>\n<li>Ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng giao t\u1ef1 ch\u1ee7: TK N\u01a1\u0323 00821\u00a0\u00a0<\/li>\n<li>Ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t giao t\u1ef1 ch\u1ee7: TK N\u01a1\u0323 00822<\/li>\n<li>Ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ea7u t\u01b0 XDCB: TK N\u01a1\u0323 0092<\/li>\n<\/ul>\n<p>4. Nh\u1eadp s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao v\u00e0o c\u1ed9t <strong>S\u1ed1 ti\u1ec1n<\/strong>. ch\u1ecdn <strong>Nh\u00f3m m\u1ee5c chi <\/strong>(ch\u1ecdn nh\u00f3m m\u1ee5c chi t\u01b0\u01a1ng \u1ee9ng)<\/p>\n<ul>\n<li>\n<p data-path-to-node=\"2,0,0\"><b data-path-to-node=\"2,0,0\" data-index-in-node=\"0\">Nh\u00f3m I:<\/b> Chi thanh to\u00e1n c\u00e1 nh\u00e2n<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"2,1,0\"><b data-path-to-node=\"2,1,0\" data-index-in-node=\"0\">Nh\u00f3m II:<\/b> Chi nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"2,2,0\"><b data-path-to-node=\"2,2,0\" data-index-in-node=\"0\">Nh\u00f3m III:<\/b> Chi mua s\u1eafm, s\u1eeda ch\u1eefa<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"2,3,0\"><b data-path-to-node=\"2,3,0\" data-index-in-node=\"0\">Nh\u00f3m IV:<\/b> C\u00e1c kho\u1ea3n chi kh\u00e1c<\/p>\n<\/li>\n<\/ul>\n<p>5. Cho\u0323n <strong>Ta\u0300i khoa\u0309n NH, KB<\/strong>; <b>M\u00e3 th\u1ed1ng k\u00ea, Nhi\u1ec7m v\u1ee5, CTMT, DA (n\u1ebfu c\u00f3)<\/b><\/p>\n<p>6. Nh\u1ea5n<strong>\u00a0C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi,<\/strong> s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh b\u00fat to\u00e1n <strong>N\u1ee3 TK 1351\/C\u00f3 TK 511<\/strong> c\u1ee7a <strong>ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/strong>, c\u00f2n ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 th\u00ec kh\u00f4ng c\u00f3 h\u1ea1ch to\u00e1n n\u00e0y<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51963\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-50.png\" alt=\"\" width=\"1392\" height=\"781\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-50.png 1392w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-50-300x168.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-50-1024x575.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-50-768x431.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-50-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-50-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-50-100x56.png 100w\" sizes=\"auto, (max-width: 1392px) 100vw, 1392px\" \/><\/p>\n<p><strong>L\u01b0u \u00fd: <\/strong>N\u1ebfu ph\u00e2n b\u1ed5 D\u1ef1 to\u00e1n theo th\u1eddi gian th\u00ec b\u1ea1n l\u00e0m theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n<ul>\n<li>T\u00edch ch\u1ecdn <strong>Theo qu\u00fd<\/strong> ho\u1eb7c <strong>Theo th\u00e1ng<\/strong>.<\/li>\n<li>Nh\u00e2\u0323p s\u1ed1 d\u1ef1 to\u00e1n chi ti\u1ebft theo t\u1eebng k\u1ef3.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 \u0111\u1ec1u s\u1ed1 d\u1ef1 to\u00e1n theo t\u1eebng k\u1ef3 th\u00ec ch\u1ecdn <strong>T\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5<\/strong>. Nh\u00e2\u0301n <strong>Co\u0301<\/strong> tr\u00ean th\u00f4ng ba\u0301o.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51965\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-51.png\" alt=\"\" width=\"1392\" height=\"780\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-51.png 1392w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-51-300x168.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-51-1024x574.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-51-768x430.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-51-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-51-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-51-100x56.png 100w\" sizes=\"auto, (max-width: 1392px) 100vw, 1392px\" \/><\/p>\n<ul>\n<li>N\u1ebfu ch\u1ecdn ph\u00e2n b\u1ed5 <strong>Theo qu\u00fd<\/strong>: ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 \u0111\u1ec1u cho 4 qu\u00fd.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51967\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-52.png\" alt=\"\" width=\"1392\" height=\"780\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-52.png 1392w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-52-300x168.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-52-1024x574.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-52-768x430.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-52-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-52-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-52-100x56.png 100w\" sizes=\"auto, (max-width: 1392px) 100vw, 1392px\" \/><\/p>\n<ul>\n<li>N\u1ebfu ch\u1ecdn ph\u00e2n b\u1ed5<strong> Theo th\u00e1ng:<\/strong> ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 \u0111\u1ec1u cho 12 th\u00e1ng.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51969\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-53.png\" alt=\"\" width=\"1392\" height=\"783\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-53.png 1392w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-53-300x169.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-53-1024x576.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-53-768x432.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-53-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-53-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-53-100x56.png 100w\" sizes=\"auto, (max-width: 1392px) 100vw, 1392px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p>L\u01b0u \u00fd : N\u1ebfu nh\u1ea5n C\u1ea5t ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o&#8221;T\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n ph\u00e1t sinh.. &#8221; Anh\/ch\u1ecb c\u1ea7n ki\u1ec3m tra l\u1ea1i ngu\u1ed3n v\u00e0 chi ti\u1ebft t\u00e0i kho\u1ea3n 008 \u0111\u00e3 \u0111\u00fang ch\u01b0a theo m\u1ee5c 3 B\u01b0\u1edbc 2 \u1edf tr\u00ean.<\/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>5. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><em>Khi h\u1ea1ch to\u00e1n, anh\/ch\u1ecb h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ea5p cha.<\/em><\/li>\n<li><em>Ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh nh\u1eadn d\u1ef1 to\u00e1n chi ti\u1ebft \u0111\u1ebfn nh\u00f3m m\u1ee5c. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p d\u01b0\u0323 toa\u0301n b\u1ed5 sung \u0111\u01b0\u01a1\u0323c giao \u0111\u00ea\u0301n Mu\u0323c thi\u0300 c\u00e2\u0300n pha\u0309i thi\u00ea\u0301t l\u1eadp cho phe\u0301p Nh\u1eadn d\u01b0\u0323 toa\u0301n chi ti\u00ea\u0301t t\u01a1\u0301i Mu\u0323c ta\u0323i <strong>Thi\u1ebft l\u1eadp\\Tu\u0300y cho\u0323n\\Nghi\u1ec7p v\u1ee5 kho ba\u0323c <\/strong>v\u00e0 t\u00edch v\u00e0o \u00f4\u00a0<strong>Nh\u1eadn \u0111\u1ebfn m\u1ee5c.<\/strong><\/em><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41651\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-10.png\" alt=\"\" width=\"1104\" height=\"580\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-10.png 1104w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-10-300x158.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-10-1024x538.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-10-768x403.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-10-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-10-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-10-100x53.png 100w\" sizes=\"auto, (max-width: 1104px) 100vw, 1104px\" \/><\/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":[343,345,342,344],"class_list":["post-8438","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-kho-bac","ht_kb_tag-dau-nam-duoc-giao-du-toan","ht_kb_tag-kinh-phi-do-cap-tren-cap-dau-nam","ht_kb_tag-nhan-du-toan-dau-nam","ht_kb_tag-so-giao-du-toan-dau-nam"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/8438","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=8438"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/8438\/revisions"}],"predecessor-version":[{"id":72531,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/8438\/revisions\/72531"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=8438"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=8438"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=8438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}