{"id":947,"date":"2019-12-25T17:48:03","date_gmt":"2019-12-25T17:48:03","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=947"},"modified":"2026-06-17T14:49:30","modified_gmt":"2026-06-17T07:49:30","slug":"theodoi_va_phanbo_chiphitratruoc","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/theodoi_va_phanbo_chiphitratruoc\/","title":{"rendered":"Qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc"},"content":{"rendered":"<div style=\"line-height: 200%; text-align: justify;\">\n<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> H\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul>\n<li>Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn, khai b\u00e1o v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<li>L\u01b0u \u00fd khi nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 xu\u1ea5t kh\u1ea9u b\u1ea3ng ph\u00e2n b\u1ed5<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> <b>K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n vi\u00ean<\/b><\/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. \u0110\u1ecbnh kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (thu\u00ea v\u0103n ph\u00f2ng, thu\u00ea TSC\u0110&#8230;) ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed SXKD nhi\u1ec1u k\u1ef3<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 242\u00a0 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<br \/>\nN\u1ee3 TK 133 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">C\u00f3 TK 111, 112, 153, 331, 334, 338,&#8230; T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>\u0110\u1ecbnh k\u1ef3 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 154, 623, 627, 635, 641, 642, 241<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">C\u00f3 TK 242 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e2n b\u1ed5 trong k\u1ef3<\/span><\/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>3. 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>B\u01b0\u1edbc 1: Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e1t sinh<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\">T\u00f9y thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c thanh to\u00e1n, c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi<\/strong> ho\u1eb7c <strong>T\u1ed5ng h\u1ee3p<\/strong>. V\u00ed d\u1ee5 tr\u00ean ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n g\u1eedi<\/strong>.<img decoding=\"async\" class=\"alignnone size-full wp-image-69391\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/122-3.png\" alt=\"\" width=\"1920\" height=\"946\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/122-3.png 1920w, \/accounting\/wp-content\/uploads\/2026\/06\/122-3-1600x788.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/122-3-768x378.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/122-3-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/122-3-1536x757.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/122-3-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/122-3-100x49.png 100w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/> <\/span><\/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>B\u01b0\u1edbc 2: Khai b\u00e1o c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ea7n ph\u1ea7n b\u1ed5 nhi\u1ec1u k\u1ef3<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span style=\"font-size: 12pt;\">V\u00e0o ph\u00e2n h\u1ec7<strong> C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5\\ <\/strong>tab <strong>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc,<\/strong> ch\u1ecdn<strong> Th\u00eam.<\/strong><\/span><span style=\"font-size: 12pt;\"><br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Khai ba\u0301o th\u00f4ng tin v\u00ea\u0300 khoa\u0309n chi phi\u0301 c\u00e2\u0300n ph\u00e2n b\u00f4\u0309.<\/span><\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><strong>C\u00e1ch 1: Khai b\u00e1o th\u1ee7 c\u00f4ng<\/strong><\/span><\/p>\n<ul>\n<li>Tr\u00ean giao di\u1ec7n th\u00eam chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, \u0111i\u1ec1n m\u00e3 v\u00e0 t\u00ean chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n<li>Ch\u1ecdn s\u1ed1 k\u1ef3 ph\u00e2n b\u1ed5 v\u00e0 \u0111i\u1ec1n s\u1ed1 ti\u1ec1n<\/li>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ra s\u1ed1 ti\u1ec1n ph\u00e2n b\u1ed5 h\u00e0ng k\u1ef3<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-69529\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_13-48-55.png\" alt=\"\" width=\"1920\" height=\"948\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_13-48-55.png 1920w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_13-48-55-1600x790.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_13-48-55-768x379.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_13-48-55-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_13-48-55-1536x758.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_13-48-55-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_13-48-55-100x49.png 100w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><span style=\"text-decoration: underline;\"><strong>C\u00e1ch 2: K\u1ebf th\u1eeba th\u00f4ng tin t\u1eeb ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n<\/strong><\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> tr\u00ean giao di\u1ec7n th\u00eam chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n<li><img decoding=\"async\" class=\"alignnone size-full wp-image-69691\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/1222.png\" alt=\"\" width=\"1918\" height=\"949\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/1222.png 1918w, \/accounting\/wp-content\/uploads\/2026\/06\/1222-1600x792.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/1222-768x380.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/1222-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/1222-1536x760.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/1222-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/1222-100x49.png 100w\" sizes=\"(max-width: 1918px) 100vw, 1918px\" \/><span style=\"font-family: inherit; font-size: inherit;\">Ch\u01b0\u01a1ng tr\u00ecnh t\u1ea3i l\u00ean c\u1eeda s\u1ed5 <\/span><strong style=\"font-family: inherit; font-size: inherit;\">Ch\u1ecdn ch\u1ee9ng t\u1eeb \u0111\u1ec3 ghi t\u0103ng chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong><span style=\"font-family: inherit; font-size: inherit;\">:<\/span><\/li>\n<li>Ch\u1ecdn Lo\u1ea1i ch\u1ee9ng t\u1eeb: <strong>Mua h\u00e0ng kh\u00f4ng qua kho\/Mua d\u1ecbch v\u1ee5\/T\u1ea5t c\u1ea3 (1)<\/strong><\/li>\n<li>Ch\u1ecdn k\u1ef3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb <strong>(2)<img decoding=\"async\" class=\"alignnone size-full wp-image-69545\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/16-6.png\" alt=\"\" width=\"1289\" height=\"955\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/16-6.png 1289w, \/accounting\/wp-content\/uploads\/2026\/06\/16-6-768x569.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/16-6-50x37.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/16-6-60x44.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/16-6-100x74.png 100w\" sizes=\"(max-width: 1289px) 100vw, 1289px\" \/><\/strong><\/li>\n<li><span style=\"font-family: inherit; font-size: inherit;\">Nh\u1ea5n <\/span>L\u1ea5y d\u1eef li\u1ec7u<span style=\"font-family: inherit; font-size: inherit;\">, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ea3i l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 ph\u00e1t sinh n\u1ee3 TK 242 trong k\u1ef3 \u0111\u00e3 ch\u1ecdn.<\/span><img decoding=\"async\" class=\"alignnone size-full wp-image-69551\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/17-8.png\" alt=\"\" width=\"1286\" height=\"945\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/17-8.png 1286w, \/accounting\/wp-content\/uploads\/2026\/06\/17-8-768x564.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/17-8-50x37.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/17-8-60x44.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/17-8-100x73.png 100w\" sizes=\"(max-width: 1286px) 100vw, 1286px\" \/><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">T\u00edch ch\u1ecdn ch\u1ee9ng t\u1eeb v\u00e0 nh\u1ea5n<strong> \u0110\u1ed3ng \u00fd<\/strong>.<\/span><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-69557\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/18-8.png\" alt=\"\" width=\"1284\" height=\"947\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/18-8.png 1284w, \/accounting\/wp-content\/uploads\/2026\/06\/18-8-768x566.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/18-8-50x37.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/18-8-60x44.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/18-8-100x74.png 100w\" sizes=\"(max-width: 1284px) 100vw, 1284px\" \/><\/span><\/strong><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y th\u00f4ng tin t\u1eeb ch\u1ee9ng t\u1eeb \u0111\u00e3 ch\u1ecdn l\u00ean ch\u1ee9ng t\u1eeb th\u00eam chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-69561\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/19-7.png\" alt=\"\" width=\"1911\" height=\"950\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/19-7.png 1911w, \/accounting\/wp-content\/uploads\/2026\/06\/19-7-1600x795.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/19-7-768x382.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/19-7-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/19-7-1536x764.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/19-7-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/19-7-100x50.png 100w\" sizes=\"(max-width: 1911px) 100vw, 1911px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>Thi\u1ebft l\u1eadp ph\u00e2n b\u1ed5<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Sau khi \u0111\u00e3 khai b\u00e1o xong th\u00f4ng tin chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed tr\u00ean tab <strong>Thi\u1ebft l\u1eadp ph\u00e2n b\u1ed5.<\/strong><\/li>\n<li>Ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc nh\u01b0: \u0111\u1ed1i t\u01b0\u1ee3ng THCP\/c\u00f4ng tr\u00ecnh\/\u0111\u01a1n h\u00e0ng\/h\u1ee3p \u0111\u1ed3ng\/\u0111\u01a1n v\u1ecb. T\u1ed5ng t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 ph\u1ea3i b\u1eb1ng 100% v\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i nh\u1eadp <strong>TK chi ph\u00ed<\/strong> \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed trong k\u1ef3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> \u0110\u1ec3 thi\u1ebft l\u00e2p \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5 l\u00e0 ph\u00f2ng ban trong \u0111\u01a1n v\u1ecb th\u00ec l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/co-cau-to-chuc\/\">t\u1ea1i \u0111\u00e2y<\/a>.<img decoding=\"async\" class=\"alignnone size-full wp-image-69611\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/119.png\" alt=\"\" width=\"1917\" height=\"950\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/119.png 1917w, \/accounting\/wp-content\/uploads\/2026\/06\/119-1600x793.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/119-768x381.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/119-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/119-1536x761.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/119-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/119-100x50.png 100w\" sizes=\"(max-width: 1917px) 100vw, 1917px\" \/><\/em><\/p>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> m\u00e0 \u0111i\u1ec1n th\u1ee7 c\u00f4ng ho\u1eb7c mu\u1ed1n ch\u1ecdn th\u00eam c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111ang \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/strong><\/span>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: #000000;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">Tr\u00ean Tab <strong>T\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb<\/strong>, nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb ngu\u1ed3n g\u1ed1c<\/strong><\/span><\/strong><\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">Ch\u1ecdn kho\u1ea3ng th\u1eddi gian l\u1eadp ch\u1ee9ng t\u1eeb, nh\u1ea5n L\u1ea5y d\u1eef li\u1ec7u.<\/span><\/strong><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">T\u00edch ch\u1ecdn ch\u1ee9ng t\u1eeb v\u00e0 nh\u1ea5n \u0110\u1ed3ng \u00fd.<img decoding=\"async\" class=\"alignnone size-full wp-image-69649\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-23-43.png\" alt=\"\" width=\"1920\" height=\"949\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-23-43.png 1920w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-23-43-1600x791.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-23-43-768x380.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-23-43-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-23-43-1536x759.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-23-43-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-23-43-100x49.png 100w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/span><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><em>L\u01b0u \u00fd: <\/em><\/span><\/strong><\/span><i>V\u00e0o <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\/Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>, ch\u1ecdn <strong>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ea7u k\u1ef3<\/strong> \u0111\u1ec3 nh\u1eadp c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ea7u k\u1ef3.<img decoding=\"async\" class=\"alignnone size-full wp-image-69657\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-26-03.png\" alt=\"\" width=\"1920\" height=\"1084\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-26-03.png 1920w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-26-03-1600x903.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-26-03-768x434.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-26-03-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-26-03-1536x867.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-26-03-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-26-03-100x56.png 100w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/i><\/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>B\u01b0\u1edbc 3: Ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7 <strong>C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>\/ tab <strong>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong>, ch\u1ecdn <strong>Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\/ Th\u00eam.<img decoding=\"async\" class=\"alignnone size-full wp-image-69661\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-27-56.png\" alt=\"\" width=\"1907\" height=\"952\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-27-56.png 1907w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-27-56-1600x799.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-27-56-768x383.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-27-56-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-27-56-1536x767.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-27-56-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-27-56-100x50.png 100w\" sizes=\"(max-width: 1907px) 100vw, 1907px\" \/><\/strong><\/li>\n<\/ul>\n<ul>\n<li>Ch\u1ecdn k\u1ef3 ph\u00e2n b\u1ed5 v\u00e0 nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<img decoding=\"async\" class=\"alignnone size-full wp-image-69663\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-22.png\" alt=\"\" width=\"646\" height=\"334\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-22.png 646w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-22-50x26.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-22-60x31.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-22-100x52.png 100w\" sizes=\"(max-width: 646px) 100vw, 646px\" \/><\/strong><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u00f9ng s\u1ed1 ti\u1ec1n ph\u00e2n b\u1ed5 trong k\u1ef3:<\/span><\/strong><\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">X\u00e1c \u0111\u1ecbnh ca\u0301c khoa\u0309n chi phi\u0301 c\u00e2\u0300n ph\u00e2n b\u00f4\u0309.<\/span><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-69671\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-55-1.png\" alt=\"\" width=\"1919\" height=\"956\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-55-1.png 1919w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-55-1-1600x797.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-55-1-768x383.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-55-1-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-55-1-1536x765.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-55-1-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-29-55-1-100x50.png 100w\" sizes=\"(max-width: 1919px) 100vw, 1919px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">Ph\u00e2n b\u1ed5 chi phi\u0301 cho ca\u0301c \u0111\u00f4\u0301i t\u01b0\u01a1\u0323ng \u0111a\u0303 \u0111\u01b0\u01a1\u0323c thi\u00ea\u0301t l\u00e2\u0323p ta\u0323i b\u01b0\u01a1\u0301c 2. C\u00f3 th\u1ec3 ch\u1ecdn l\u1ea1i \u0110\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5 n\u1ebfu thay \u0111\u1ed5i.<\/span><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-69675\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-31-54.png\" alt=\"\" width=\"1922\" height=\"955\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-31-54.png 1922w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-31-54-1600x795.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-31-54-1920x954.png 1920w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-31-54-768x382.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-31-54-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-31-54-1536x763.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-31-54-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-31-54-100x50.png 100w\" sizes=\"(max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Ghi nh\u1eadn b\u00fat to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed<\/li>\n<\/ul>\n<\/li>\n<li><img decoding=\"async\" class=\"size-full wp-image-69681 alignleft\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-33-04.png\" alt=\"\" width=\"1916\" height=\"948\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-33-04.png 1916w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-33-04-1600x792.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-33-04-768x380.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-33-04-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-33-04-1536x760.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-33-04-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-17_14-33-04-100x49.png 100w\" sizes=\"(max-width: 1916px) 100vw, 1916px\" \/><span style=\"font-family: inherit; font-size: inherit;\">Nh\u1ea5n <\/span><strong style=\"font-family: inherit; font-size: inherit;\">L\u01b0u<\/strong><\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> <\/em><\/p>\n<ul>\n<li><em>C\u00f3 th\u1ec3 nh\u1ea5n <strong>Xu\u1ea5t kh\u1ea9u b\u1ea3ng ph\u00e2n b\u1ed5 ra Excel<\/strong> \u0111\u1ec3 xu\u1ea5t kh\u1ea9u d\u1eef li\u1ec7u ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ra file Excel.<\/em><\/li>\n<li><em>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00f4ng th\u1ef1c hi\u1ec7n ghi gi\u1ea3m. Tr\u01b0\u1eddng h\u1ee3p ghi gi\u1ea3m Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n \u1edf ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c v\u00e0 tick ng\u1eebng ph\u00e2n b\u1ed5 \u1edf chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/em><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/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":[2590],"ht-kb-tag":[3392,3394,3393],"class_list":["post-947","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ccdc","ht_kb_tag-khai-bao-chi-phi-tra-truoc","ht_kb_tag-phan-bo-chi-phi-tra-truoc","ht_kb_tag-quan-ly-chi-phi-tra-truoc"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/947","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=947"}],"version-history":[{"count":12,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/947\/revisions"}],"predecessor-version":[{"id":69715,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/947\/revisions\/69715"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=947"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=947"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}