{"id":1793,"date":"2019-12-25T17:55:07","date_gmt":"2019-12-25T17:55:07","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=1793"},"modified":"2025-12-12T15:32:59","modified_gmt":"2025-12-12T08:32:59","slug":"html_23090102","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/html_23090102\/","title":{"rendered":"Ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 cho c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean b\u00e1o c\u00e1o LCTT"},"content":{"rendered":"
\n
<\/span><\/p>\n

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

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u r\u00f5 c\u00e1ch s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, \u0111\u1ea3m b\u1ea3o ph\u00e2n lo\u1ea1i \u0111\u00fang c\u00e1c lu\u1ed3ng ti\u1ec1n theo ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh.
\nN\u1ed9i dung:<\/b><\/p>\n
    \n
  • Gi\u1edbi thi\u1ec7u v\u1ec1 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 c\u00e1c c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau.<\/li>\n
  • H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT cho ch\u1ee9ng t\u1eeb.<\/li>\n
  • B\u1ea3ng c\u00f4ng th\u1ee9c v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/b><\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    2.1. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp)<\/b><\/h4>\n

    <\/div>

    \n

    Ph\u1ee5c v\u1ee5 cho vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/p>\n

    Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ch\u1ebf \u0111\u1ed9, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c lu\u1ed3ng ti\u1ec1n tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ba lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n

    Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp) nh\u01b0:<\/p>\n

      \n
    • Tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n<\/b> (thu\u1ed9c ch\u1ec9 ti\u00eau Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/b>) = – PhatsinhDUChiTietTheoHD_SXKD(331\/11) – PhatsinhDUChiTietTheoHD_SXKD(331\/341)<\/li>\n
    • Chi thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/b> (thu\u1ed9c ch\u1ec9 ti\u00eau Ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/b>) = PhatsinhDUChiTietTheoHD_DAUTU(811\/11)
      \n…<\/li>\n<\/ul>\n

      Trong \u0111\u00f3:<\/p>\n

        \n
      • PhatsinhDUChiTietTheoHD_SXKD(331\/341) = L\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK 331 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 TK 341 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/li>\n
      • PhatsinhDUChiTietTheoHD_DAUTU(811\/11) = L\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK 811 \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ea7u 11 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n

        \u0110\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3u \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u00e0o l\u00e0 ch\u1ee9ng t\u1eeb thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u00e0i ch\u00ednh th\u00ec K\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n b\u01b0\u1edbc ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT cho c\u00e1c ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<\/div><\/div>\n

        <\/span><\/p>\n

        2.2. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp)<\/h4>\n

        <\/div>

        \n

        Ph\u1ee5c v\u1ee5 cho vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp.<\/p>\n

        Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n:<\/p>\n

          \n
        • Doanh nghi\u00ea\u0323p pha\u0309i tri\u0300nh ba\u0300y ca\u0301c lu\u00f4\u0300ng ti\u00ea\u0300n tr\u00ean Ba\u0301o ca\u0301o l\u01b0u chuy\u00ea\u0309n\u00a0ti\u00ea\u0300n t\u00ea\u0323 theo ba loa\u0323i hoa\u0323t \u0111\u00f4\u0323ng: Hoa\u0323t \u0111\u00f4\u0323ng kinh doanh, hoa\u0323t \u0111\u00f4\u0323ng \u0111\u00e2\u0300u t\u01b0 va\u0300 hoa\u0323t \u0111\u00f4\u0323ng ta\u0300i chi\u0301nh.<\/li>\n
        • Ngo\u00e0i ra, theo ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o LCTT (PP gi\u00e1n ti\u1ebfp), c\u00f3 nhi\u1ec1u ch\u1ec9 ti\u00eau c\u1ea7n x\u00e2y d\u1ef1ng chi ti\u1ebft theo nghi\u1ec7p v\u1ee5 nh\u01b0:\n
            \n
          • La\u0303i cho vay, la\u0303i ti\u00ea\u0300n g\u01b0\u0309i, c\u00f4\u0309 t\u01b0\u0301c va\u0300 l\u01a1\u0323i nhu\u00e2\u0323n \u0111\u01b0\u01a1\u0323c chia.<\/li>\n
          • La\u0303i, l\u00f4\u0303 t\u01b0\u0300 vi\u00ea\u0323c \u0111a\u0301nh gia\u0301 la\u0323i ta\u0300i sa\u0309n phi ti\u00ea\u0300n t\u00ea\u0323 mang \u0111i go\u0301p v\u00f4\u0301n, \u0111\u00e2\u0300u t\u01b0 va\u0300o \u0111\u01a1n vi\u0323 kha\u0301c\u2026<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

            Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c l\u1ea5y l\u00ean c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o LCTT (PP gi\u00e1n ti\u1ebfp) nh\u01b0:<\/p>\n

              \n
            • DUNOCK_ChiTietTheoHD_SXKD(156)<\/strong>: S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 c\u1ee7a TK 156 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 156 v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh TK 156 c\u00f3 li\u00ean quan \u0111\u1ebfn\u00a0Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong>.<\/li>\n<\/ul>\n

              => \u0110\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3u \u0111\u01b0\u1ee3c nh\u1eefng s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 n\u00e0o c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u00e0i\u00a0ch\u00ednh c\u1ea7n th\u1ef1c hi\u1ec7n b\u01b0\u1edbc 2 ho\u1eb7c 3\u00a0X\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng LCTT c\u1ee7a s\u1ed1 d\u01b0 ban \u0111\u1ea7u\u00a0<\/strong>theo h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c 2.<\/p>\n

              => \u0110\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3u \u0111\u01b0\u1ee3c nh\u1eefng ch\u1ee9ng t\u1eeb n\u00e0o c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u00e0i\u00a0ch\u00ednh c\u1ea7n th\u1ef1c hi\u1ec7n b\u01b0\u1edbc 4\u00a0X\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng LCTT c\u1ee7a ch\u1ee9ng t\u1eeb ph\u00e1t sinh<\/strong>\u00a0theo h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c 2.<\/p>\n

                \n
              • PhatsinhCO_ChiTietLai(515)<\/strong>: L\u0169y k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK 515 c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5\u00a0L\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia, l\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1ecbnh k\u1ef3<\/strong>.<\/li>\n<\/ul>\n

                => \u0110\u1ec3\u00a0ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3u \u0111\u01b0\u1ee3c ch\u1ee9ng\u00a0t\u1eeb n\u00e0o l\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5\u00a0L\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia, l\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1ecbnh k\u1ef3<\/strong>\u00a0ho\u1eb7c c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00e1c c\u1ea7n th\u1ef1c hi\u1ec7n b\u01b0\u1edbc 1\u00a0X\u00e1c \u0111\u1ecbnh lo\u1ea1i nghi\u1ec7p v\u1ee5 ph\u00e1t sinh ch\u1ee9ng t\u1eeb cho c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0theo h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c 2.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

                <\/span><\/p>\n

                3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n

                <\/div>

                \n\n\n\n
                <\/div><\/div>\n
                <\/span><\/p>\n

                3.1. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp)<\/h4>\n

                <\/div>

                \n

                B\u01b0\u1edbc 1:<\/b> T\u1ea1i giao di\u1ec7n l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp), nh\u1ea5n Ch\u1ecdn l\u1ea1i ho\u1ea1t \u0111\u1ed9ng LCTT cho c\u00e1c ch\u1ee9ng t\u1eeb<\/b>.<\/p>\n

                B\u01b0\u1edbc 2<\/span>:<\/b> Ch\u01b0\u01a1ng tr\u00ecnh ch\u1ec9 l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 ph\u00e1t sinh b\u00fat to\u00e1n gi\u1ed1ng v\u1edbi b\u00fat to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp) bao g\u1ed3m c\u00e1c c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n\n\n\n
                TT<\/b><\/td>\nC\u00f4ng
                \nth\u1ee9c<\/b><\/td>\n                		Di\u1ec5n
                \ngi\u1ea3i<\/b><\/td>\n<\/tr>\n
                1<\/td>\nPhatsinhDUChiTietTheoHD_SXKD<\/td>\nPh\u00e1t sinh \u0111\u1ed1i \u1ee9ng
                \nchi ti\u1ebft ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/td>\n<\/tr>\n
                2<\/td>\nPhatsinhDUChiTietTheoHD_DAUTU<\/td>\nPh\u00e1t sinh \u0111\u1ed1i \u1ee9ng
                \nchi ti\u1ebft ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n
                3<\/td>\nPhatsinhDUChiTietTheoHD_TAICHINH<\/td>\nPh\u00e1t sinh \u0111\u1ed1i \u1ee9ng chi ti\u1ebft ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \"\"
                \nB\u01b0\u1edbc 3:<\/b> T\u1ea1i c\u1ed9t Ho\u1ea1t \u0111\u1ed9ng<\/b>, ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed7i ch\u1ee9ng t\u1eeb.<\/p>\n

                B\u01b0\u1edbc 4:<\/b> Nh\u1ea5n \u0110\u1ed3ng \u00fd<\/b>.<\/p>\n

                \"\"<\/p>\n<\/div><\/div>\n

                <\/span><\/p>\n

                3.2. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp)<\/h4>\n

                <\/div>

                \n

                B\u01b0\u1edbc 1:\u00a0<\/strong>V\u00e0o ph\u00e2n h\u1ec7\u00a0T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\\<\/strong>nh\u1ea5n\u00a0L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

                \n

                B\u01b0\u1edbc 2:\u00a0<\/strong>T\u1ea1i giao di\u1ec7n l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp)\u00a0B02-DN,\u00a0<\/strong>nh\u1ea5n\u00a0Ch\u1ecdn nghi\u1ec7p v\u1ee5 v\u00e0 ho\u1ea1t \u0111\u1ed9ng LCTT cho c\u00e1c ch\u1ee9ng t\u1eeb.\u00a0<\/strong>T\u1ea1i \u0111\u00e2y x\u00e1c \u0111\u1ecbnh theo 4 m\u1ee5c sau:<\/p>\n

                \"\"<\/p>\n

                  \n
                • X\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a s\u1ed1 d\u01b0 ban \u0111\u1ea7u (t\u00e0i kho\u1ea3n chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng)<\/strong>, Ch\u01b0\u01a1ng tr\u00ecnh l\u1ea5y l\u00ean c\u00e1c d\u00f2ng s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp) bao g\u1ed3m c\u00e1c c\u00f4ng th\u1ee9c:<\/li>\n<\/ul>\n\n\n\n\n\n\n\n
                  STT<\/td>\nC\u00f4ng th\u1ee9c<\/td>\nDi\u1ec5n gi\u1ea3i<\/td>\n<\/tr>\n
                  1<\/td>\nDUNOCK_ChiTietTheoHD_SXKD_TKvaDT<\/td>\nD\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 chi
                  \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\n<\/tr>\n
                  2<\/td>\nDUNODK_ChiTietTheoHD_SXKD_TKvaDT<\/td>\nD\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 chi
                  \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\n<\/tr>\n
                  3<\/td>\nDUCOCK_ChiTietTheoHD_SXKD_TKvaDT<\/td>\nD\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 chi
                  \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 chi ti\u1ebft theo t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\n<\/tr>\n
                  4<\/td>\nDUCODK_ChiTietTheoHD_SXKD_TKvaDT<\/td>\nD\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 chi
                  \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 chi ti\u1ebft theo t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                    \n
                  • T\u1ea1i c\u1ed9t\u00a0Ho\u1ea1t \u0111\u1ed9ng:\u00a0<\/strong>ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed7i ch\u1ee9ng t\u1eeb. C\u00f3 th\u1ec3 ch\u1ecdn nhanh ho\u1ea1t \u0111\u1ed9ng cho c\u00f9ng l\u00fac nhi\u1ec1u ch\u1ee9ng t\u1eeb b\u1eb1ng c\u00e1ch:
                    \n<\/strong><\/li>\n
                  • L\u1ecdc c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 c\u00f9ng ho\u1ea1t \u0111\u1ed9ng.<\/strong><\/li>\n
                  • T\u1ea1i m\u1ee5c\u00a0Ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng LCTT \u00e1p cho t\u1ea5t c\u1ea3 ch\u1ee9ng t\u1eeb,\u00a0<\/strong>ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb.<\/li>\n
                  • Nh\u1ea5n\u00a0\u00c1p d\u1ee5ng\u00a0<\/strong>v\u00e0\u00a0Ti\u1ebfp t\u1ee5c<\/strong><\/li>\n<\/ul>\n

                    \"\"<\/p>\n

                      \n
                    • X\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a s\u1ed1 d\u01b0 ban \u0111\u1ea7u (t\u00e0i kho\u1ea3n kh\u00f4ng chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng)<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh l\u1ea5y l\u00ean c\u00e1c d\u00f2ng s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp) bao g\u1ed3m c\u00e1c c\u00f4ng th\u1ee9c:<\/li>\n<\/ul>\n\n\n\n\n\n\n\n\n\n\n\n
                      STT<\/td>\nC\u00f4ng th\u1ee9c<\/td>\nDi\u1ec5n gi\u1ea3i<\/td>\n<\/tr>\n
                      1<\/td>\nDUNOCK_ChiTietTheoHD_SXKD<\/td>\nD\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 chi
                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n
                      2<\/td>\nDUNODK_ChiTietTheoHD_SXKD<\/td>\nD\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 chi
                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n
                      3<\/td>\nDUNOCK_ChiTietTheoHD_SXKD_TK<\/td>\nD\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 chi
                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n
                      4<\/td>\nDUNODK_ChiTietTheoHD_SXKD_TK<\/td>\nD\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 chi
                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n
                      5<\/td>\nDUCOCK_ChiTietTheoHD_SXKD<\/td>\nD\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 chi
                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng SXKD<\/td>\n<\/tr>\n
                      6<\/td>\nDUCODK_ChiTietTheoHD_SXKD<\/td>\nD\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 chi
                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng SXKD<\/td>\n<\/tr>\n
                      7<\/td>\nDUCOCK_ChiTietTheoHD_SXKD_TK<\/td>\nD\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 chi
                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 chi ti\u1ebft theo t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n
                      8<\/td>\nDUCODK_ChiTietTheoHD_SXKD_TK<\/td>\nD\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 chi
                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 chi ti\u1ebft theo t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                        \n
                      • Tai c\u1ed9t\u00a0Ph\u00e2n b\u1ed5 cho ho\u1ea1t \u0111\u1ed9ng<\/strong>: Th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 s\u1ed1 d\u01b0 c\u1ee7a m\u1ed7i t\u00e0i kho\u1ea3n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng:\u00a0Kinh doanh, \u0110\u1ea7u t\u01b0, T\u00e0i ch\u00ednh<\/strong>.<\/li>\n<\/ul>\n

                        \"\"<\/p>\n

                          \n
                        • \n
                            \n
                          • Nh\u1ea5n\u00a0Ti\u1ebfp t\u1ee5c<\/strong>.<\/li>\n<\/ul>\n<\/li>\n
                          • X\u00e1c \u0111\u1ecbnh lo\u1ea1i nghi\u1ec7p v\u1ee5 ph\u00e1t sinh ch\u1ee9ng t\u1eeb cho c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh<\/strong>,\u00a0ch\u01b0\u01a1ng tr\u00ecnh ch\u1ec9 l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 ph\u00e1t sinh b\u00fat to\u00e1n gi\u1ed1ng v\u1edbi\u00a0b\u00fat to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP\u00a0gi\u00e1n ti\u1ebfp) bao g\u1ed3m c\u00e1c c\u00f4ng th\u1ee9c:<\/li>\n<\/ul>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                            STT<\/strong><\/td>\nC\u00f4ng th\u1ee9c<\/strong><\/td>\nDi\u1ec5n gi\u1ea3i<\/strong><\/td>\n<\/tr>\n
                            1<\/td>\nPhatsinhDU_ChiTietThanhlyTSCD_BDSDT<\/td>\nPh\u00e1t sinh \u0111\u1ed1i \u1ee9ng
                            \nchi ti\u1ebft thanh l\u00fd TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n
                            2<\/td>\nPhatsinhDU_ChiTietChiPhiLaiVayChiTraLaiVay<\/td>\nPh\u00e1t sinh \u0111\u1ed1i \u1ee9ng
                            \nchi ti\u1ebft chi ph\u00ed l\u00e3i vay, chi tr\u1ea3 l\u00e3i vay<\/td>\n<\/tr>\n
                            3<\/td>\nPhatsinhNO_ChiTietThanhlyTSCD_BDSDT<\/td>\nPh\u00e1t sinh N\u1ee3 chi
                            \nti\u1ebft thanh l\u00fd TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n
                            4<\/td>\nPhatsinhNO_ChiTietDGLaiTSGVDT<\/td>\nPh\u00e1t sinh N\u1ee3 chi
                            \nti\u1ebft \u0111\u00e1nh gi\u00e1 l\u1ea1i TS g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n
                            5<\/td>\nPhatsinhNO_ChiTietBanThuHoiDTTC<\/td>\nPh\u00e1t sinh N\u1ee3 chi
                            \nti\u1ebft b\u00e1n, thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n
                            6<\/td>\nPhatsinhNO_ChiTietChiPhiLaiVayChiTraLaiVay<\/td>\nPh\u00e1t sinh N\u1ee3 chi
                            \nti\u1ebft chi ph\u00ed l\u00e3i vay, chi tr\u1ea3 l\u00e3i vay<\/td>\n<\/tr>\n
                            7<\/td>\nPhatsinhCO_ChiTietThanhlyTSCD_BDSDT<\/td>\nPh\u00e1t sinh C\u00f3 chi
                            \nti\u1ebft thanh l\u00fd TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n
                            8<\/td>\nPhatsinhCO_ChiTietDGLaiTSGVDT<\/td>\nPh\u00e1t sinh C\u00f3 chi
                            \nti\u1ebft \u0111\u00e1nh gi\u00e1 l\u1ea1i TS g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n
                            9<\/td>\nPhatsinhCO_ChiTietBanThuHoiDTTC<\/td>\nPh\u00e1t sinh C\u00f3 chi
                            \nti\u1ebft b\u00e1n, thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n
                            10<\/td>\nPhatsinhCO_ChiTietLai<\/td>\nPh\u00e1t sinh C\u00f3 chi
                            \nti\u1ebft l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia, l\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1ecbnh
                            \nk\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                              \n
                            • T\u1ea1i c\u1ed9t\u00a0Nghi\u1ec7p v\u1ee5<\/strong>: ch\u1ecdn nghi\u1ec7p v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed7i d\u00f2ng s\u1ed1 d\u01b0. C\u00f3 th\u1ec3 ch\u1ecdn nhanh nghi\u1ec7p v\u1ee5 cho c\u00f9ng l\u00fac nhi\u1ec1u d\u00f2ng s\u1ed1 d\u01b0.<\/li>\n<\/ul>\n

                              \"\"<\/p>\n

                                \n
                              • \n
                                  \n
                                • Nh\u1ea5n\u00a0Ti\u1ebfp t\u1ee5c<\/strong><\/li>\n<\/ul>\n<\/li>\n
                                • X\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb ph\u00e1t sinh, ch\u01b0\u01a1ng tr\u00ecnh l\u1ea5y l\u00ean:<\/strong>\n
                                    \n
                                  • C\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 ph\u00e1t sinh b\u00fat to\u00e1n li\u00ean quan t\u1edbi t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp):<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n\n\n\n\n
                                    STT<\/strong><\/td>\nC\u00f4ng th\u1ee9c<\/strong><\/td>\nDi\u1ec5n gi\u1ea3i<\/strong><\/td>\n<\/tr>\n
                                    1<\/td>\nDUNOCK_ChiTietTheoHD_SXKD_TKvaDT<\/td>\nD\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 chi
                                    \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\n<\/tr>\n
                                    2<\/td>\nDUNODK_ChiTietTheoHD_SXKD_TKvaDT<\/td>\nD\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 chi
                                    \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\n<\/tr>\n
                                    3<\/td>\nDUCOCK_ChiTietTheoHD_SXKD_TKvaDT<\/td>\nD\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 chi
                                    \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 chi ti\u1ebft theo t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ed1i
                                    \nt\u01b0\u1ee3ng<\/td>\n<\/tr>\n
                                    4<\/td>\nDUCODK_ChiTietTheoHD_SXKD_TKvaDT<\/td>\nD\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 chi
                                    \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 chi ti\u1ebft theo t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                      \n
                                    • C\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 ph\u00e1t sinh b\u00fat to\u00e1n li\u00ean quan t\u1edbi t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp):<\/li>\n<\/ul>\n\n\n\n\n\n\n\n\n\n\n\n
                                      STT<\/strong><\/td>\nC\u00f4ng th\u1ee9c<\/strong><\/td>\nDi\u1ec5n gi\u1ea3i<\/strong><\/td>\n<\/tr>\n
                                      1<\/td>\nDUNOCK_ChiTietTheoHD_SXKD<\/td>\nD\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 chi
                                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n
                                      2<\/td>\nDUNODK_ChiTietTheoHD_SXKD<\/td>\nD\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 chi
                                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n
                                      3<\/td>\nDUNOCK_ChiTietTheoHD_SXKD_TK<\/td>\nD\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 chi
                                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n
                                      4<\/td>\nDUNODK_ChiTietTheoHD_SXKD_TK<\/td>\nD\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 chi
                                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n
                                      5<\/td>\nDUCOCK_ChiTietTheoHD_SXKD<\/td>\nD\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 chi
                                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng SXKD<\/td>\n<\/tr>\n
                                      6<\/td>\nDUCODK_ChiTietTheoHD_SXKD<\/td>\nD\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 chi
                                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng SXKD<\/td>\n<\/tr>\n
                                      7<\/td>\nDUCOCK_ChiTietTheoHD_SXKD_TK<\/td>\nD\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 chi
                                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 chi ti\u1ebft theo t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n
                                      8<\/td>\nDUCODK_ChiTietTheoHD_SXKD_TK<\/td>\nD\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 chi
                                      \nti\u1ebft theo ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 chi ti\u1ebft theo t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                        \n
                                      • C\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 ph\u00e1t sinh b\u00fat to\u00e1n gi\u1ed1ng v\u1edbi b\u00fat to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp) bao g\u1ed3m c\u00e1c c\u00f4ng th\u1ee9c:<\/li>\n<\/ul>\n\n\n\n\n\n\n\n\n
                                        STT<\/td>\nC\u00f4ng th\u1ee9c<\/strong><\/td>\nDi\u1ec5n gi\u1ea3i<\/strong><\/td>\n<\/tr>\n
                                        1<\/td>\nPhatsinhDUChiTietTheoHD_DAUTU<\/td>\nPh\u00e1t sinh \u0111\u1ed1i \u1ee9ng chi ti\u1ebft
                                        \ntheo ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n
                                        2<\/td>\nPhatsinhDUChiTietTheoHD_SXKD<\/td>\nPh\u00e1t sinh \u0111\u1ed1i \u1ee9ng chi ti\u1ebft
                                        \ntheo ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/td>\n<\/tr>\n
                                        3<\/td>\nPhatsinhDUChiTietTheoHD_TAICHINH<\/td>\nPh\u00e1t sinh \u0111\u1ed1i \u1ee9ng chi ti\u1ebft
                                        \ntheo ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n
                                        4<\/td>\nPhatsinhNO_ChiTietTheoHD_SXKD<\/td>\nPh\u00e1t sinh N\u1ee3 chi ti\u1ebft theo
                                        \nho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/td>\n<\/tr>\n
                                        5<\/td>\nDUCOCK_ChiTietTheoHD_SXKD<\/td>\nPh\u00e1t sinh C\u00f3 chi ti\u1ebft theo
                                        \nho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                          \n
                                        • T\u1ea1i c\u1ed9t\u00a0Ho\u1ea1t \u0111\u1ed9ng<\/strong>: ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed7i ch\u1ee9ng t\u1eeb. C\u00f3 th\u1ec3 ch\u1ecdn nhanh ho\u1ea1t \u0111\u1ed9ng cho c\u00f9ng l\u00fac nhi\u1ec1u ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u1edf B\u01b0\u1edbc 1.<\/li>\n<\/ul>\n

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                                            • Nh\u1ea5n\u00a0\u0110\u1ed3ng \u00fd<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                              B\u01b0\u1edbc 3<\/strong>: Ki\u1ec3m tra s\u1ed1 li\u1ec7u v\u00e0 nh\u1ea5n\u00a0C\u1ea5t<\/strong><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/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":[2595],"ht-kb-tag":[],"class_list":["post-1793","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_23000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1793","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=1793"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1793\/revisions"}],"predecessor-version":[{"id":52683,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1793\/revisions\/52683"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=1793"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=1793"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=1793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}