{"id":16509,"date":"2021-09-17T16:28:59","date_gmt":"2021-09-17T09:28:59","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=16509"},"modified":"2025-12-05T15:25:57","modified_gmt":"2025-12-05T08:25:57","slug":"lam-the-nao-de-sua-lai-doi-tuong-phan-bo-tai-khoan-chi-phi-phan-bo-tren-chung-tu-phan-bo-ccdc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-sua-lai-doi-tuong-phan-bo-tai-khoan-chi-phi-phan-bo-tren-chung-tu-phan-bo-ccdc\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 s\u1eeda l\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5, t\u00e0i kho\u1ea3n chi ph\u00ed tr\u00ean ch\u1ee9ng t\u1eeb ph\u00e2n b\u1ed5 CCDC?"},"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>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 n\u1eafm \u0111\u01b0\u1ee3c c\u00e1ch s\u1eeda l\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5, t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00e2n b\u1ed5 tr\u00ean ch\u1ee9ng t\u1eeb ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC) v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, t\u00e0i kho\u1ea3n v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5 v\u00e0 t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00e2n b\u1ed5 tr\u00ean ch\u1ee9ng t\u1eeb ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC) v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n<li>L\u01b0u \u00fd khi s\u1eeda h\u00e0ng lo\u1ea1t ho\u1eb7c ph\u00e2n b\u1ed5 cho nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, ng\u01b0\u1eddi qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m<\/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. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>H\u01b0\u1edbng d\u1eabn s\u1eeda l\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5 v\u00e0 t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00e2n b\u1ed5 tr\u00ean ch\u1ee9ng t\u1eeb ph\u00e2n b\u1ed5 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>\\tab<strong> Qu\u1ea3n l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>\\m\u1ee5c<strong> Ph\u00e2n b\u1ed5 chi ph\u00ed.<\/strong>\u00a0M\u1edf ch\u1ee9ng t\u1eeb ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ea7n s\u1eeda <b>\u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5<\/b>, <b>t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00e2n b\u1ed5<\/b> l\u00ean, nh\u1ea5n <b>B\u1ecf ghi<\/b> v\u00e0 <b>S\u1eeda<\/b>.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i <b>Ch\u1ee9ng t\u1eeb ph\u00e2n b\u1ed5 chi ph\u00ed CCDC<\/b>, v\u00e0o Tab <b>Ph\u00e2n b\u1ed5<\/b>: Ch\u1ecdn l\u1ea1i <b>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5<\/b> v\u00e0 <b>TK chi ph\u00ed<\/b> t\u01b0\u01a1ng \u1ee9ng cho t\u1eebng CCDC c\u1ea7n s\u1eeda l\u1ea1i.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-16515\" src=\"\/wp-content\/uploads\/2021\/09\/Sua-phan-bo.png\" alt=\"\" width=\"1896\" height=\"899\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/Sua-phan-bo.png 1896w, \/accounting\/wp-content\/uploads\/2021\/09\/Sua-phan-bo-1600x759.png 1600w, \/accounting\/wp-content\/uploads\/2021\/09\/Sua-phan-bo-768x364.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/Sua-phan-bo-50x24.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/Sua-phan-bo-1536x728.png 1536w, \/accounting\/wp-content\/uploads\/2021\/09\/Sua-phan-bo-60x28.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/Sua-phan-bo-100x47.png 100w\" sizes=\"(max-width: 1896px) 100vw, 1896px\" \/><\/p>\n<p><strong><em>L\u01b0u \u00fd:<\/em><\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n s\u1eeda h\u00e0ng lo\u1ea1t cho t\u1ea5t c\u1ea3 CCDC, \u1ea5n v\u00e0o n\u00fat m\u0169i t\u00ean <span data-sheets-root=\"1\">\u23f7<\/span> (nh\u01b0 h\u00ecnh tr\u00ean) \u0111\u1ec3 <strong>Sao ch\u00e9p d\u1eef li\u1ec7u cho c\u00e1c d\u00f2ng d\u01b0\u1edbi<\/strong>.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n s\u1eeda 1 CCDC c\u00f3 nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5, \u1ea5n chu\u1ed9t ph\u1ea3i, ch\u1ecdn <strong>Th\u00eam d\u00f2ng<\/strong> (nh\u01b0 h\u00ecnh d\u01b0\u1edbi).<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-16518\" src=\"\/wp-content\/uploads\/2021\/09\/sua-them-dong-phan-bo.png\" alt=\"\" width=\"1899\" height=\"678\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/sua-them-dong-phan-bo.png 1899w, \/accounting\/wp-content\/uploads\/2021\/09\/sua-them-dong-phan-bo-1600x571.png 1600w, \/accounting\/wp-content\/uploads\/2021\/09\/sua-them-dong-phan-bo-768x274.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/sua-them-dong-phan-bo-50x18.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/sua-them-dong-phan-bo-1536x548.png 1536w, \/accounting\/wp-content\/uploads\/2021\/09\/sua-them-dong-phan-bo-60x21.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/sua-them-dong-phan-bo-100x36.png 100w\" sizes=\"(max-width: 1899px) 100vw, 1899px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: C\u00e1c k\u1ef3 ph\u00e2n b\u1ed5 sau ph\u1ea7n m\u1ec1m s\u1ebd ghi nh\u1edb th\u00f4ng tin \u0111\u00e3 s\u1eeda c\u1ee7a k\u1ef3 ph\u00e2n b\u1ed5 li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3<\/em><\/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":[2633],"ht-kb-tag":[],"class_list":["post-16509","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ccdc-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16509","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=16509"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16509\/revisions"}],"predecessor-version":[{"id":45721,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16509\/revisions\/45721"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16509"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16509"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}