{"id":81149,"date":"2026-09-03T17:18:44","date_gmt":"2026-09-03T10:18:44","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=81149"},"modified":"2026-09-03T17:18:44","modified_gmt":"2026-09-03T10:18:44","slug":"khi-hach-toan-chi-phi-luong-so-tien-khong-dung-voi-bang-luong-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/khi-hach-toan-chi-phi-luong-so-tien-khong-dung-voi-bang-luong-thi-lam-the-nao\/","title":{"rendered":"Khi h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng s\u1ed1 ti\u1ec1n kh\u00f4ng \u0111\u00fang v\u1edbi b\u1ea3ng l\u01b0\u01a1ng th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\">B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd khi s\u1ed1 li\u1ec7u h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean b\u1ea3ng l\u01b0\u01a1ng trong ph\u1ea7n m\u1ec1m.<\/p>\n<p style=\"text-align: justify;\">T\u00ecnh hu\u1ed1ng n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi\u00a0<strong data-start=\"353\" data-end=\"407\">b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda sau khi ph\u00e2n b\u1ed5 l\u01b0\u01a1ng<\/strong>\u00a0ho\u1eb7c\u00a0<strong data-start=\"413\" data-end=\"460\">thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng ch\u01b0a \u0111\u00fang<\/strong>, d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u khi sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n\u00a0<strong data-start=\"506\" data-end=\"544\">kh\u00f4ng gi\u1ed1ng v\u1edbi s\u1ed1 tr\u00ean b\u1ea3ng l\u01b0\u01a1ng<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><b><\/b> <\/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><b>2. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/b><\/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>Nguy\u00ean nh\u00e2n 1: <\/strong><b>\u0110\u00e3 ph\u00e2n b\u1ed5 l\u01b0\u01a1ng tr\u01b0\u1edbc \u0111\u00f3 nh\u01b0ng sau khi ch\u1ec9nh s\u1eeda b\u1ea3ng l\u01b0\u01a1ng ch\u01b0a ph\u00e2n b\u1ed5 l\u1ea1i<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Sau khi l\u1eadp b\u1ea3ng l\u01b0\u01a1ng v\u00e0 th\u1ef1c hi\u1ec7n\u00a0<strong data-start=\"724\" data-end=\"741\">ph\u00e2n b\u1ed5 l\u01b0\u01a1ng<\/strong>, n\u1ebfu th\u1ef1c hi\u1ec7n\u00a0<strong data-start=\"755\" data-end=\"783\">ch\u1ec9nh s\u1eeda l\u1ea1i b\u1ea3ng l\u01b0\u01a1ng<\/strong>\u00a0nh\u01b0ng\u00a0<strong data-start=\"790\" data-end=\"829\">kh\u00f4ng x\u00f3a ph\u00e2n b\u1ed5 c\u0169 \u0111\u1ec3 ph\u00e2n b\u1ed5 l\u1ea1i<\/strong>, th\u00ec khi h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng ph\u1ea7n m\u1ec1m s\u1ebd\u00a0<strong data-start=\"875\" data-end=\"921\">l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb b\u1ea3ng ph\u00e2n b\u1ed5 l\u01b0\u01a1ng tr\u01b0\u1edbc \u0111\u00f3<\/strong>, d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u h\u1ea1ch to\u00e1n kh\u00f4ng \u0111\u00fang v\u1edbi b\u1ea3ng l\u01b0\u01a1ng hi\u1ec7n t\u1ea1i.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0M\u1edf\u00a0<strong data-start=\"735\" data-end=\"749\">b\u1ea3ng l\u01b0\u01a1ng<\/strong>\u00a0\u0111ang ph\u00e1t sinh h\u1ea1ch to\u00e1n chi ph\u00ed ch\u01b0a \u0111\u00fang v\u00e0 nh\u1ea5n\u00a0<strong data-start=\"801\" data-end=\"818\">Ph\u00e2n b\u1ed5 l\u01b0\u01a1ng<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-81153\" src=\"\/accounting\/wp-content\/uploads\/2026\/09\/1-3.png\" alt=\"\" width=\"1568\" height=\"763\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/09\/1-3.png 1568w, \/accounting\/wp-content\/uploads\/2026\/09\/1-3-768x374.png 768w, \/accounting\/wp-content\/uploads\/2026\/09\/1-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/09\/1-3-1536x747.png 1536w, \/accounting\/wp-content\/uploads\/2026\/09\/1-3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/09\/1-3-100x49.png 100w\" sizes=\"(max-width: 1568px) 100vw, 1568px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>T\u1ea1i giao di\u1ec7n ph\u00e2n b\u1ed5 l\u01b0\u01a1ng, ch\u1ecdn\u00a0<strong data-start=\"865\" data-end=\"883\">Ti\u1ec7n \u00edch \\ X\u00f3a<\/strong>\u00a0\u0111\u1ec3 x\u00f3a b\u1ea3ng ph\u00e2n b\u1ed5 l\u01b0\u01a1ng c\u0169<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-81155\" src=\"\/accounting\/wp-content\/uploads\/2026\/09\/2-2.png\" alt=\"\" width=\"1585\" height=\"761\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/09\/2-2.png 1585w, \/accounting\/wp-content\/uploads\/2026\/09\/2-2-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/09\/2-2-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/09\/2-2-1536x737.png 1536w, \/accounting\/wp-content\/uploads\/2026\/09\/2-2-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/09\/2-2-100x48.png 100w\" sizes=\"(max-width: 1585px) 100vw, 1585px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong data-start=\"1110\" data-end=\"1127\">Ph\u00e2n b\u1ed5 l\u01b0\u01a1ng<\/strong>\u00a0\u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 l\u1ea1i, sau \u0111\u00f3\u00a0<strong data-start=\"1161\" data-end=\"1188\">H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng.<\/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<h4><strong>Nguy\u00ean nh\u00e2n 2:<\/strong><b> Thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng thi\u1ebfu ho\u1eb7c tr\u00f9ng ch\u1ec9 ti\u00eau<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong data-start=\"137\" data-end=\"148\">B\u01b0\u1edbc 1:<\/strong>\u00a0M\u1edf\u00a0<strong data-start=\"152\" data-end=\"166\">b\u1ea3ng l\u01b0\u01a1ng<\/strong>\u00a0\u0111ang ph\u00e1t sinh h\u1ea1ch to\u00e1n chi ph\u00ed ch\u01b0a \u0111\u00fang, nh\u1ea5n\u00a0<strong data-start=\"216\" data-end=\"223\">S\u1eeda<\/strong>.<\/p>\n<p><strong data-start=\"228\" data-end=\"239\">B\u01b0\u1edbc 2:<\/strong>\u00a0T\u1ea1i giao di\u1ec7n b\u1ea3ng l\u01b0\u01a1ng, ch\u1ecdn\u00a0<strong data-start=\"271\" data-end=\"318\">C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng v\u00e0 thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-81157\" src=\"\/accounting\/wp-content\/uploads\/2026\/09\/3-2.png\" alt=\"\" width=\"1568\" height=\"763\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/09\/3-2.png 1568w, \/accounting\/wp-content\/uploads\/2026\/09\/3-2-768x374.png 768w, \/accounting\/wp-content\/uploads\/2026\/09\/3-2-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/09\/3-2-1536x747.png 1536w, \/accounting\/wp-content\/uploads\/2026\/09\/3-2-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/09\/3-2-100x49.png 100w\" sizes=\"(max-width: 1568px) 100vw, 1568px\" \/><\/p>\n<p><strong data-start=\"323\" data-end=\"334\">B\u01b0\u1edbc 3:<\/strong>\u00a0Ki\u1ec3m tra c\u00e1c\u00a0<strong data-start=\"348\" data-end=\"394\">ch\u1ec9 ti\u00eau \u0111ang t\u00edch H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong>, sau \u0111\u00f3 t\u1ea1i nh\u1ea5n h\u00ecnh c\u00e2y b\u00fat cu\u1ed1i d\u00f2ng \u0111\u1ec3 <strong data-start=\"408\" data-end=\"425\">S\u1eeda c\u00f4ng th\u1ee9c<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-81159\" src=\"\/accounting\/wp-content\/uploads\/2026\/09\/4.png\" alt=\"\" width=\"1584\" height=\"760\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/09\/4.png 1584w, \/accounting\/wp-content\/uploads\/2026\/09\/4-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/09\/4-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/09\/4-1536x737.png 1536w, \/accounting\/wp-content\/uploads\/2026\/09\/4-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/09\/4-100x48.png 100w\" sizes=\"(max-width: 1584px) 100vw, 1584px\" \/><\/p>\n<p><strong data-start=\"181\" data-end=\"192\">B\u01b0\u1edbc 4:<\/strong>\u00a0T\u1ea1i giao di\u1ec7n\u00a0<strong data-start=\"207\" data-end=\"241\">Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng<\/strong>, ch\u1ecdn tab\u00a0<strong data-start=\"252\" data-end=\"279\">H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong>\u00a0v\u00e0 ki\u1ec3m tra c\u00e1c thi\u1ebft l\u1eadp:<\/p>\n<ul>\n<li data-start=\"310\" data-end=\"457\"><strong data-start=\"310\" data-end=\"376\">Kho\u1ea3n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ea7n ph\u00e2n b\u1ed5 chi ph\u00ed:\u00a0<\/strong>T\u00edch ch\u1ecdn n\u1ebfu kho\u1ea3n n\u00e0y\u00a0<strong data-start=\"405\" data-end=\"456\">c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed l\u01b0\u01a1ng<\/strong>.<\/li>\n<li data-start=\"461\" data-end=\"563\"><strong data-start=\"461\" data-end=\"489\">H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng:\u00a0<\/strong>Ch\u1ecdn t\u00f9y ch\u1ecdn n\u00e0y n\u1ebfu kho\u1ea3n l\u01b0\u01a1ng c\u1ea7n \u0111\u01b0\u1ee3c\u00a0<strong data-start=\"537\" data-end=\"562\">h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed<\/strong>.<\/li>\n<li data-start=\"567\" data-end=\"709\"><strong data-start=\"567\" data-end=\"591\">T\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n:\u00a0<\/strong>Ki\u1ec3m tra l\u1ea1i\u00a0<strong data-start=\"609\" data-end=\"618\">TK N\u1ee3<\/strong>\u00a0,<strong data-start=\"654\" data-end=\"668\">TK C\u00f3\u00a0<\/strong>theo \u0111\u00fang t\u00e0i kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"size-full wp-image-81161 aligncenter\" src=\"\/accounting\/wp-content\/uploads\/2026\/09\/5.png\" alt=\"\" width=\"474\" height=\"354\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/09\/5.png 474w, \/accounting\/wp-content\/uploads\/2026\/09\/5-50x37.png 50w, \/accounting\/wp-content\/uploads\/2026\/09\/5-60x45.png 60w, \/accounting\/wp-content\/uploads\/2026\/09\/5-100x75.png 100w\" sizes=\"(max-width: 474px) 100vw, 474px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb\u00a0<strong data-start=\"942\" data-end=\"997\">\u0111\u00e3 ghi s\u1ed5 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng tr\u01b0\u1edbc \u0111\u00f3<\/strong>, c\u1ea7n th\u1ef1c hi\u1ec7n\u00a0<strong data-start=\"1013\" data-end=\"1023\">B\u1ecf ghi<\/strong>\u00a0v\u00e0\u00a0<strong data-start=\"1027\" data-end=\"1064\">Ti\u1ec7n \u00edch \\ X\u00f3a ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n<\/strong>\u00a0tr\u01b0\u1edbc khi x\u00f3a ph\u00e2n b\u1ed5 l\u01b0\u01a1ng.<\/li>\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb thay \u0111\u1ed5i\u00a0<strong data-start=\"82\" data-end=\"135\" data-is-only-node=\"\">c\u00f4ng th\u1ee9c ho\u1eb7c c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c c\u1ed9t l\u01b0\u01a1ng<\/strong>, c\u1ea7n nh\u1ea5n\u00a0<strong data-start=\"146\" data-end=\"164\">T\u00ednh l\u1ea1i l\u01b0\u01a1ng<\/strong>\u00a0tr\u00ean giao di\u1ec7n b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 h\u1ec7 th\u1ed1ng c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 li\u1ec7u v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":141,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3533,2623,3301,3300],"ht-kb-tag":[],"class_list":["post-81149","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-chtg-luong","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-chtg","ht_kb_category-6-khac"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/81149","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\/141"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=81149"}],"version-history":[{"count":1,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/81149\/revisions"}],"predecessor-version":[{"id":81163,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/81149\/revisions\/81163"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=81149"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=81149"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=81149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}