{"id":1495,"date":"2019-12-25T17:52:31","date_gmt":"2019-12-25T17:52:31","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=1495"},"modified":"2025-12-13T09:14:36","modified_gmt":"2025-12-13T02:14:36","slug":"html_18010000","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/html_18010000\/","title":{"rendered":"Khai b\u00e1o CCDC \u0111\u1ea7u k\u1ef3"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n khai b\u00e1o v\u00e0 nh\u1eadp danh s\u00e1ch c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC) \u0111\u1ea7u k\u1ef3 tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, h\u1ed7 tr\u1ee3 nh\u1eadp tr\u1ef1c ti\u1ebfp ho\u1eb7c nh\u1eadp kh\u1ea9u t\u1eeb Excel, \u0111\u1ea3m b\u1ea3o qu\u1ea3n l\u00fd chi ti\u1ebft th\u00f4ng tin, ph\u00e2n b\u1ed5 v\u00e0 s\u1ed1 d\u01b0 CCDC theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn nh\u1eadp CCDC \u0111\u1ea7u k\u1ef3 tr\u1ef1c ti\u1ebfp v\u00e0 t\u1eeb Excel<\/li>\n<li>H\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp ph\u00e2n b\u1ed5, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng v\u00e0 nh\u1eadp s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 242 v\u00e0 s\u1ed5 theo d\u00f5i CCDC<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n doanh nghi\u1ec7p qu\u1ea3n l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/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><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4><strong>C\u00e1ch 1: Nh\u1eadp CCDC \u0111\u1ea7u k\u1ef3 tr\u1ef1c ti\u1ebfp v\u00e0o ph\u1ea7n m\u1ec1m <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng\u00a0<strong data-start=\"270\" data-end=\"336\">\u2699\ufe0f<\/strong>\u00a0<strong>C\u00e1c ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>, ch\u1ecdn m\u1ee5c\u00a0<strong>CCDC \u0111\u1ea7u k\u1ef3<\/strong>:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-38165\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/2-1.png\" alt=\"\" width=\"1417\" height=\"1120\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/09\/2-1.png 1417w, \/accounting\/wp-content\/uploads\/2025\/09\/2-1-768x607.png 768w, \/accounting\/wp-content\/uploads\/2025\/09\/2-1-50x40.png 50w, \/accounting\/wp-content\/uploads\/2025\/09\/2-1-60x47.png 60w, \/accounting\/wp-content\/uploads\/2025\/09\/2-1-100x79.png 100w\" sizes=\"(max-width: 1417px) 100vw, 1417px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n <strong>Khai b\u00e1o CCDC \u0111\u1ea7u k\u1ef3<\/strong>:<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-24026\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/17-1.jpg\" alt=\"\" width=\"1501\" height=\"437\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/17-1.jpg 1501w, \/accounting\/wp-content\/uploads\/2019\/12\/17-1-768x224.jpg 768w, \/accounting\/wp-content\/uploads\/2019\/12\/17-1-50x15.jpg 50w, \/accounting\/wp-content\/uploads\/2019\/12\/17-1-60x17.jpg 60w, \/accounting\/wp-content\/uploads\/2019\/12\/17-1-100x29.jpg 100w\" sizes=\"(max-width: 1501px) 100vw, 1501px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3<\/strong>: Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft cho CCDC n\u0103m tr\u01b0\u1edbc nh\u01b0: M\u00e3 CCDC, T\u00ean CCDC, S\u1ed1 l\u01b0\u1ee3ng, Ng\u00e0y ghi t\u0103ng, T\u1ed5ng s\u1ed1 k\u1ef3 ph\u00e2n b\u1ed5, S\u1ed1 k\u1ef3 ph\u00e2n b\u1ed5 c\u00f2n l\u1ea1i, Gi\u00e1 tr\u1ecb CCDC&#8230;<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-38167\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/3-1.png\" alt=\"\" width=\"1082\" height=\"353\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/09\/3-1.png 1082w, \/accounting\/wp-content\/uploads\/2025\/09\/3-1-768x251.png 768w, \/accounting\/wp-content\/uploads\/2025\/09\/3-1-50x16.png 50w, \/accounting\/wp-content\/uploads\/2025\/09\/3-1-60x20.png 60w, \/accounting\/wp-content\/uploads\/2025\/09\/3-1-100x33.png 100w\" sizes=\"(max-width: 1082px) 100vw, 1082px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 4:<\/strong> T\u1ea1i tab <strong>\u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng<\/strong>, khai b\u00e1o th\u00f4ng tin ph\u00f2ng ban \u0111ang s\u1eed d\u1ee5ng cho l\u1ea7n l\u01b0\u1ee3t t\u1eebng CCDC<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-38169\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/4-2.png\" alt=\"\" width=\"1374\" height=\"274\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/09\/4-2.png 1374w, \/accounting\/wp-content\/uploads\/2025\/09\/4-2-768x153.png 768w, \/accounting\/wp-content\/uploads\/2025\/09\/4-2-50x10.png 50w, \/accounting\/wp-content\/uploads\/2025\/09\/4-2-60x12.png 60w, \/accounting\/wp-content\/uploads\/2025\/09\/4-2-100x20.png 100w\" sizes=\"(max-width: 1374px) 100vw, 1374px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 5:<\/strong> T\u1ea1i tab <strong>Thi\u1ebft l\u1eadp ph\u00e2n b\u1ed5<\/strong>, thi\u1ebft l\u1eadp t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 v\u00e0 t\u00e0i kho\u1ea3n chi ph\u00ed \u0111\u1ec3 ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb CCDC cho b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd<\/strong>: Ph\u1ea3i<strong> Thi\u1ebft l\u1eadp ph\u00e2n b\u1ed5 <\/strong>cho t\u1eebng CCDC t\u01b0\u01a1ng t\u1ef1 nh\u01b0 khi khai b\u00e1o <strong>\u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng<\/strong>.<\/em><\/span><\/p>\n<p><img decoding=\"async\" class=\"img-size80\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/khaibao_CCDC_dauky_04.png\" alt=\"\" \/><br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-38171\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/5-1.png\" alt=\"\" width=\"1355\" height=\"301\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/09\/5-1.png 1355w, \/accounting\/wp-content\/uploads\/2025\/09\/5-1-768x171.png 768w, \/accounting\/wp-content\/uploads\/2025\/09\/5-1-50x11.png 50w, \/accounting\/wp-content\/uploads\/2025\/09\/5-1-60x13.png 60w, \/accounting\/wp-content\/uploads\/2025\/09\/5-1-100x22.png 100w\" sizes=\"(max-width: 1355px) 100vw, 1355px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 6<\/strong>: Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd: <\/strong><\/em><\/span><\/p>\n<ul>\n<li>Sau khi khai b\u00e1o xong, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n th\u00f4ng tin CCDC v\u1eeba khai b\u00e1o sang tab <strong>S\u1ed5 theo d\u00f5i CCDC<\/strong> tr\u00ean ph\u00e2n h\u1ec7 <strong>C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong> \u0111\u1ec3 theo d\u00f5i.<\/li>\n<li>\u0110\u1ec3 s\u1eeda l\u1ea1i th\u00f4ng tin CCDC \u0111\u1ea7u k\u1ef3, v\u00e0o ph\u00e2n h\u1ec7 <strong>C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>\/ tab <strong>S\u1ed5 theo d\u00f5i c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>, ch\u1ecdn th\u00f4ng tin CCDC \u0111\u1ea7u k\u1ef3 mu\u1ed1n thay \u0111\u1ed5i v\u00e0 nh\u1ea5n <strong>S\u1eeda<\/strong><\/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<h4><strong>C\u00e1ch 2: Nh\u1eadp CCDC \u0111\u1ea7u k\u1ef3 t\u1eeb excel <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng\u00a0<strong data-start=\"270\" data-end=\"336\">\u2699\ufe0f<\/strong>\u00a0<strong>C\u00e1c ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>, ch\u1ecdn m\u1ee5c\u00a0<b>CCDC \u0111\u1ea7u k\u1ef3<\/b>:<\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng<strong>\u00a0\u25bc\u00a0c\u1ea1nh n\u00fat\u00a0Khai b\u00e1o CCDC \u0111\u1ea7u k\u1ef3\u00a0ch\u1ecdn<\/strong>\u00a0<strong>Nh\u1eadp c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u1ea7u k\u1ef3 t\u1eeb Excel<\/strong><\/p>\n<p>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb giao di\u1ec7n nh\u1eadp kh\u1ea9u t\u1eeb excel:<br \/>\n<img decoding=\"async\" class=\"img-size70\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/khaibao_CCDC_dauky_07.png\" alt=\"\" \/><br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-24027\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/18-1.jpg\" alt=\"\" width=\"1501\" height=\"411\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/18-1.jpg 1501w, \/accounting\/wp-content\/uploads\/2019\/12\/18-1-768x210.jpg 768w, \/accounting\/wp-content\/uploads\/2019\/12\/18-1-50x14.jpg 50w, \/accounting\/wp-content\/uploads\/2019\/12\/18-1-60x16.jpg 60w, \/accounting\/wp-content\/uploads\/2019\/12\/18-1-100x27.jpg 100w\" sizes=\"(max-width: 1501px) 100vw, 1501px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0<strong>Ch\u1ecdn t\u1ec7p ngu\u1ed3n<\/strong><\/p>\n<ul>\n<li>Ch\u1ecdn file nh\u1eadp kh\u1ea9u t\u1eeb c\u00e1c file d\u1eef li\u1ec7u s\u1eb5n c\u00f3 tr\u00ean m\u00e1y t\u00ednh ho\u1eb7c c\u00f3 th\u1ec3\u00a0<strong>t\u1ea3i t\u1ec7p m\u1eabu<\/strong>\u00a0v\u1ec1 \u0111\u1ec3 t\u1ea1o file d\u1eef li\u1ec7u nh\u1eadp kh\u1ea9u.<\/li>\n<li>Ch\u1ecdn sheet c\u00f3 ch\u1ee9a d\u1eef li\u1ec7u c\u1ea7n nh\u1eadp v\u00e0 l\u1ef1a ch\u1ecdn d\u00f2ng l\u00e0m ti\u00eau \u0111\u1ec1 cho c\u1ed9t.<\/li>\n<li>Sau khi \u0111\u00e3 l\u1ef1a ch\u1ecdn xong, nh\u1ea5n\u00a0<strong>Ti\u1ebfp t\u1ee5c.<\/strong><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4:\u00a0Gh\u00e9p d\u1eef li\u1ec7u<\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p l\u1ea5y t\u1eeb file m\u1eabu th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng gh\u00e9p c\u00e1c c\u1ed9t tr\u00ean file d\u1eef li\u1ec7u v\u00e0 c\u00e1c c\u1ed9t th\u00f4ng tin tr\u00ean ch\u01b0\u01a1ng tr\u00ecnh<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p l\u00e0 file do b\u1ea1n t\u1ef1 t\u1ea1o kh\u00f4ng theo m\u1eabu ch\u01b0\u01a1ng tr\u00ecnh th\u00ec c\u1ea7n\u00a0 th\u1ef1c hi\u1ec7n gh\u00e9p c\u1ed9t th\u1ee7 c\u00f4ng<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 5: Ki\u1ec3m tra d\u1eef li\u1ec7u<\/strong><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd ki\u1ec3m tra to\u00e0n b\u1ed9 d\u1eef li\u1ec7u trong c\u00e1c c\u1ed9t v\u1edbi d\u1eef li\u1ec7u \u0111\u00e3 t\u1ed3n t\u1ea1i tr\u00ean ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o:<\/li>\n<li>N\u1ebfu v\u1eeba c\u00f3 d\u00f2ng h\u1ee3p l\u1ec7 v\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7, khi \u0111\u00f3 c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn:\n<ul style=\"list-style-type: square;\">\n<li>Nh\u1ea5n\u00a0<strong>Nh\u1eadp d\u1eef li\u1ec7u<\/strong>: ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd b\u1ecf qua c\u00e1c m\u00e3 kh\u00f4ng h\u1ee3p l\u1ec7 v\u00e0 ch\u1ec9 nh\u1eadp l\u00ean h\u1ec7 th\u1ed1ng c\u00e1c m\u00e3 c\u00f3 t\u00ecnh tr\u1ea1ng h\u1ee3p l\u1ec7.<\/li>\n<li>Ki\u1ec3m tra th\u00f4ng tin chi ti\u1ebft l\u1ed7i tr\u00ean giao di\u1ec7n ho\u1eb7c t\u1ea3i file k\u1ebft qu\u1ea3 \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i. Sau \u0111\u00f3 quay l\u1ea1i\u00a0<strong>b\u01b0\u1edbc 1<\/strong>\u00a0\u0111\u1ec3 c\u1eadp nh\u1eadt l\u1ea1i file nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 6: K\u1ebft qu\u1ea3 nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u<\/strong><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd tr\u1ea3 v\u1ec1 k\u1ebft qu\u1ea3 c\u00e1c m\u00e3 \u0111\u00e3 nh\u1eadp th\u00e0nh c\u00f4ng ho\u1eb7c kh\u00f4ng th\u00e0nh c\u00f4ng d\u1ef1a theo k\u1ebft qu\u1ea3 ki\u1ec3m tra \u1edf b\u01b0\u1edbc 5<\/li>\n<li>Nh\u1ea5n\u00a0<strong>\u0110\u00f3ng\u00a0<\/strong>ho\u1eb7c nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng d\u1ea5u\u00a0<strong>X<\/strong>\u00a0\u0111\u1ec3 ho\u00e0n th\u00e0nh nh\u1eadp kh\u1ea9u danh m\u1ee5c.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 7:<\/strong>\u00a0Quay l\u1ea1i giao di\u1ec7n\u00a0<strong data-start=\"781\" data-end=\"803\">Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>, ch\u1ecdn\u00a0<strong data-start=\"810\" data-end=\"842\">S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n \u2192 Nh\u1eadp s\u1ed1 d\u01b0<\/strong>.<br data-start=\"843\" data-end=\"846\" \/><strong>Th\u00eam d\u00f2ng<\/strong>\u00a0v\u00e0 nh\u1eadp s\u1ed1 d\u01b0 cho\u00a0<strong data-start=\"874\" data-end=\"884\">TK 242<\/strong>\u00a0theo nguy\u00ean t\u1eafc:<\/p>\n<p>S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 242 (ho\u1eb7c 242x n\u1ebfu TK 242 c\u00f3 m\u1edf ti\u1ebft kho\u1ea3n) = (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i CCDC \u0111\u1ea7u k\u1ef3 + S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ea7u k\u1ef3) c\u1ee7a c\u00e1c CCDC\/Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u00f3 khai b\u00e1o TK ch\u1edd ph\u00e2n b\u1ed5 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p><span style=\"font-size: 12pt;\">Chi ti\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch nh\u1eadp kh\u1ea9u s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n t\u1eeb t\u1ec7p excel, tham kh\u1ea3o t\u01b0\u01a1ng t\u1ef1 <span style=\"color: #c00000;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_10050000\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span>.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\">Vi\u1ec7c theo d\u00f5i CCDC ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi tr\u00ean c\u1ea3 S\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 242 v\u00e0 S\u1ed5 theo d\u00f5i CCDC. Trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>S\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 242<\/strong>: du\u0300ng \u0111\u00ea\u0309 pha\u0309n a\u0301nh ca\u0301c chi phi\u0301 th\u01b0\u0323c t\u00ea\u0301 \u0111a\u0303 pha\u0301t sinh nh\u01b0ng co\u0301 li\u00ean quan \u0111\u00ea\u0301n k\u00ea\u0301t qua\u0309 hoa\u0323t \u0111\u00f4\u0323ng SXKD cu\u0309a nhi\u00ea\u0300u ky\u0300 k\u00ea\u0301 toa\u0301n va\u0300 vi\u00ea\u0323c k\u00ea\u0301t chuy\u00ea\u0309n ca\u0301c khoa\u0309n chi phi\u0301 na\u0300y va\u0300o chi phi\u0301 SXKD cu\u0309a ca\u0301c ky\u0300 k\u00ea\u0301 toa\u0301n sau (trong \u0111\u00f3 c\u00f3 bao g\u1ed3m CCDC).<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>S\u1ed5 theo d\u00f5i CCDC<\/strong>: d\u00f9ng \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft v\u1ec1 CCDC nh\u01b0: M\u00e3 CCDC, T\u00ean CCDC, S\u1ed1 l\u01b0\u1ee3ng, Gi\u00e1 tr\u1ecb CCDC, T\u1ed5ng s\u1ed1 k\u1ef3 ph\u00e2n b\u1ed5, S\u1ed1 k\u1ef3 ph\u00e2n b\u1ed5 c\u00f2n l\u1ea1i, Gi\u00e1 tr\u1ecb \u0111\u00e3 ph\u00e2n b\u1ed5, Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i&#8230;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">Vi\u1ec7c theo d\u00f5i CCDC tr\u00ean 2 h\u1ec7 th\u1ed1ng s\u1ed5 n\u00e0y ph\u1ea3i kh\u1edbp nhau. Do \u0111\u00f3, khi khai b\u00e1o CCDC \u0111\u1ea7u k\u1ef3 th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a CCDC \u0111\u1ea7u k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u01b0\u01a1ng \u1ee9ng tr\u00ean s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 242.<\/span><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2582],"ht-kb-tag":[],"class_list":["post-1495","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_27000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1495","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=1495"}],"version-history":[{"count":9,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1495\/revisions"}],"predecessor-version":[{"id":53037,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1495\/revisions\/53037"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=1495"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=1495"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=1495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}