{"id":27662,"date":"2023-11-06T11:16:14","date_gmt":"2023-11-06T04:16:14","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=27662"},"modified":"2025-12-15T11:25:53","modified_gmt":"2025-12-15T04:25:53","slug":"bao-cao-doi-chieu-so-theo-doi-ccdc-chi-phi-tra-truoc-va-so-cai-2","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/bao-cao-doi-chieu-so-theo-doi-ccdc-chi-phi-tra-truoc-va-so-cai-2\/","title":{"rendered":"B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 s\u1ed5 c\u00e1i"},"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 gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u r\u00f5 m\u1ee5c \u0111\u00edch v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 theo d\u00f5i c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC), chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 s\u1ed5 c\u00e1i tr\u00ean ph\u1ea7n m\u1ec1m, h\u1ed7 tr\u1ee3 ph\u00e1t hi\u1ec7n, x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c ch\u00eanh l\u1ec7ch, sai s\u00f3t trong ghi nh\u1eadn ch\u1ee9ng t\u1eeb, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh x\u00e1c.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>C\u00e1ch truy c\u1eadp v\u00e0 s\u1eed d\u1ee5ng b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<li>H\u01b0\u1edbng d\u1eabn khai b\u00e1o tham s\u1ed1, l\u1ecdc d\u1eef li\u1ec7u v\u00e0 xem b\u00e1o c\u00e1o<\/li>\n<li>Ph\u00e2n lo\u1ea1i k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u00eanh l\u1ec7ch<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, K\u1ebf to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, K\u1ebf to\u00e1n chi ph\u00ed<\/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. 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>B\u01b0\u1edbc 1:<\/strong> Tr\u00ean ph\u00e2n h\u1ec7 <strong>B\u00e1o c\u00e1o<\/strong>\\nh\u00f3m <strong>C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5\\B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu<\/strong>, ch\u1ecdn <strong>B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 s\u1ed5 c\u00e1i<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-27737\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/11\/1-3-1600x760.png\" alt=\"\" width=\"1600\" height=\"760\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/11\/1-3-1600x760.png 1600w, \/accounting\/wp-content\/uploads\/2023\/11\/1-3-768x365.png 768w, \/accounting\/wp-content\/uploads\/2023\/11\/1-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2023\/11\/1-3-1536x729.png 1536w, \/accounting\/wp-content\/uploads\/2023\/11\/1-3-60x28.png 60w, \/accounting\/wp-content\/uploads\/2023\/11\/1-3-100x47.png 100w, \/accounting\/wp-content\/uploads\/2023\/11\/1-3.png 1641w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o tham s\u1ed1.<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ph\u1ea7n m\u1ec1m ng\u1ea7m \u0111\u1ecbnh ch\u1ecdn \u00f4\u00a0<strong><em>Ch\u1ec9 hi\u1ec3n th\u1ecb c\u00e1c d\u00f2ng ph\u00e1t sinh ch\u00eanh l\u1ec7ch\u00a0<\/em><\/strong>, b\u00e1o c\u00e1o s\u1ebd l\u1ea5y l\u00ean c\u00e1c d\u00f2ng c\u00f3 ph\u00e1t sinh t\u1ea1i c\u1ed9t ch\u00eanh l\u1ec7ch.<\/li>\n<li>N\u1ebfu mu\u1ed1n b\u00e1o c\u00e1o hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c d\u00f2ng \u0111\u1ed1i chi\u1ebfu th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n tham s\u1ed1 th\u00ec Anh\/Ch\u1ecb b\u1ecf ch\u1ecdn t\u1ea1i \u00f4 <strong><em>Ch\u1ec9 hi\u1ec3n th\u1ecb c\u00e1c d\u00f2ng ph\u00e1t sinh ch\u00eanh l\u1ec7ch<\/em><\/strong>.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>Xem b\u00e1o c\u00e1o<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-27739\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/11\/2-6-1600x755.png\" alt=\"\" width=\"1600\" height=\"755\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/11\/2-6-1600x755.png 1600w, \/accounting\/wp-content\/uploads\/2023\/11\/2-6-768x362.png 768w, \/accounting\/wp-content\/uploads\/2023\/11\/2-6-50x24.png 50w, \/accounting\/wp-content\/uploads\/2023\/11\/2-6-1536x725.png 1536w, \/accounting\/wp-content\/uploads\/2023\/11\/2-6-60x28.png 60w, \/accounting\/wp-content\/uploads\/2023\/11\/2-6-100x47.png 100w, \/accounting\/wp-content\/uploads\/2023\/11\/2-6.png 1642w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ea3i l\u00ean <strong>B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 s\u1ed5 c\u00e1i <\/strong>v\u00e0 t\u1ef1 \u0111\u1ed9ng ph\u00e2n lo\u1ea1i th\u00e0nh ba ph\u00e2n lo\u1ea1i nh\u01b0 sau:\n<ul style=\"list-style-type: disc;\">\n<li>C\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb tr\u00ean c\u1ea3 s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 tr\u00ean s\u1ed5 c\u00e1i <strong>(1)<\/strong>.<\/li>\n<li>Ch\u1ec9 c\u00f3 ch\u1ee9ng t\u1eeb tr\u00ean s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc <strong>(2)<\/strong>.<\/li>\n<li>Ch\u1ec9 c\u00f3 ch\u1ee9ng t\u1eeb tr\u00ean s\u1ed5 c\u00e1i <strong>(3)<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-27742\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/11\/3-4-1600x754.png\" alt=\"\" width=\"1600\" height=\"754\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/11\/3-4-1600x754.png 1600w, \/accounting\/wp-content\/uploads\/2023\/11\/3-4-768x362.png 768w, \/accounting\/wp-content\/uploads\/2023\/11\/3-4-50x24.png 50w, \/accounting\/wp-content\/uploads\/2023\/11\/3-4-1536x724.png 1536w, \/accounting\/wp-content\/uploads\/2023\/11\/3-4-60x28.png 60w, \/accounting\/wp-content\/uploads\/2023\/11\/3-4-100x47.png 100w, \/accounting\/wp-content\/uploads\/2023\/11\/3-4.png 1769w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>\u0110\u1ed1i v\u1edbi ph\u00e2n lo\u1ea1i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb tr\u00ean c\u1ea3 s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 tr\u00ean s\u1ed5 c\u00e1i th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch tr\u00ean c\u1ed9t t\u01b0\u01a1ng \u1ee9ng. Anh\/Ch\u1ecb nh\u1ea5n v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec3 ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda.<\/li>\n<li>\u0110\u1ed1i v\u1edbi ph\u00e2n lo\u1ea1i ch\u1ec9 c\u00f3 ch\u1ee9ng t\u1eeb tr\u00ean s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ho\u1eb7c ch\u1ec9 c\u00f3 tr\u00ean s\u1ed5 c\u00e1i th\u00ec Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n th\u00eam ch\u1ee9ng t\u1eeb b\u1ecb thi\u1ebfu t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> \u0110\u1ec3 s\u1eed d\u1ee5ng v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi <strong>B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu s\u1ed5 theo d\u00f5i CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 s\u1ed5 c\u00e1i<\/strong>, Anh\/Ch\u1ecb c\u1ea7n \u0111\u01b0\u1ee3c\u00a0<a href=\"https:\/\/helpasp.misa.vn\/kb\/phan-quyen-cho-ke-toan-dich-vu-truy-cap-misa-asp-ke-toan-tren-misa-asp-quan-ly\/\" target=\"_blank\" rel=\"noopener\">ph\u00e2n quy\u1ec1n<\/a>\u00a0tr\u00ean b\u00e1nh r\u0103ng\u00a0<span data-sheets-root=\"1\">\u2699\u00a0<strong>C\u00e1c ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/strong>\\<strong>Vai tr\u00f2 v\u00e0 quy\u1ec1n h\u1ea1n<\/strong><\/span><\/em><\/p>\n<p><a href=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/04\/06-1.jpg\"><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/04\/06-1.jpg\" alt=\"\" width=\"1778\" height=\"927\" \/><\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-27662","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27662","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=27662"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27662\/revisions"}],"predecessor-version":[{"id":53393,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27662\/revisions\/53393"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=27662"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=27662"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=27662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}