{"id":957,"date":"2019-12-25T17:48:06","date_gmt":"2019-12-25T17:48:06","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=957"},"modified":"2026-01-12T17:14:58","modified_gmt":"2026-01-12T10:14:58","slug":"lap_bao_cao_tai_chinh","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lap_bao_cao_tai_chinh\/","title":{"rendered":"L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"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<b>M\u1ee5c \u0111\u00edch:<\/b> Gi\u00fap l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd c\u1ee7a Doanh nghi\u1ec7p, c\u01a1 quan Thu\u1ebf, c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u1ee5c v\u1ee5 nhu c\u1ea7u c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m:<\/p>\n<ul>\n<li><b>V\u1edbi \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo TT200:<\/b>\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u2013 M\u1eabu s\u1ed1 B01 &#8211; DN<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u2013 M\u1eabu s\u1ed1 B02 &#8211; DN<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u2013 M\u1eabu s\u1ed1 B03 &#8211; DN<\/li>\n<li>B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u2013 M\u1eabu s\u1ed1 B09 &#8211; DN<\/li>\n<\/ul>\n<\/li>\n<li><b>V\u1edbi \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo TT133:<\/b>\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n \u2013 M\u1eabu s\u1ed1 F01 &#8211; DNN<\/li>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u2013 M\u1eabu B01a &#8211; DNN v\u00e0 B01b &#8211; DNN<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u2013 M\u1eabu B02 &#8211; DNN<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u2013 M\u1eabu B03 &#8211; DNN<\/li>\n<li>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u2013 M\u1eabu B09 &#8211; DNN<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Danh m\u1ee5c c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo TT200 v\u00e0 TT133<\/li>\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<li>L\u01b0u \u00fd khi l\u1eadp v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, c\u00e1n b\u1ed9 t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean <\/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. H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m<\/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<h5><b>L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo TT200<\/b><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/b><\/p>\n<p><strong>B\u01b0\u1edbc 1<\/strong>: V\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p<\/b> tab <b>Quy tr\u00ecnh<\/b>, nh\u1ea5n <b>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/27-1.png\" alt=\"\" width=\"1301\" height=\"625\" \/><br \/>\n<strong>B\u01b0\u1edbc 2<\/strong>: Ch\u1ecdn <b>K\u1ef3 b\u00e1o c\u00e1o<\/b>: theo th\u00e1ng, qu\u00fd, n\u0103m, 6 th\u00e1ng \u0111\u1ea7u n\u0103m, 6 th\u00e1ng cu\u1ed1i n\u0103m ho\u1eb7c kho\u1ea3ng th\u1eddi gian b\u1ea5t k\u1ef3.<\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: <b>Ch\u1ecdn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> c\u1ea7n l\u1eadp:<\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh m\u1eb7c \u0111\u1ecbnh t\u00edch ch\u1ecdn <b>B01-DN B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/b> v\u00e0 kh\u00f4ng cho ph\u00e9p b\u1ecf t\u00edch.<\/li>\n<li>C\u00e1c b\u00e1o c\u00e1o c\u00f2n l\u1ea1i k\u1ebf to\u00e1n l\u1ef1a ch\u1ecdn l\u1eadp theo nhu c\u1ea7u th\u1ef1c t\u1ebf.<\/li>\n<li>Ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ecdn l\u1eadp 1 trong 2 b\u00e1o c\u00e1o: <b>B03-DN B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp)<\/b> ho\u1eb7c <b>B03-DN-GT B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp)<\/b>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/11\/tham-so-BCTC-tt200.jpg\" alt=\"\" width=\"715\" height=\"809\" \/><br \/>\n<strong>B\u01b0\u1edbc 4<\/strong>: Nh\u1ea5n <b>\u0110\u1ed3ng \u00fd<\/b>, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u l\u00ean c\u00e1c b\u00e1o c\u00e1o \u0111\u00e3 ch\u1ecdn:<\/p>\n<ul>\n<li>Tab <b>B01-DN<\/b>: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-07-31_16-47-31.jpg\" alt=\"\" width=\"1491\" height=\"869\" \/><br \/>\n<em><b>L\u01b0u \u00fd:<\/b> Tr\u01b0\u1eddng h\u1ee3p <b>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/b> kh\u00f4ng c\u00e2n, c\u00f3 th\u1ec3 t\u00ecm nguy\u00ean nh\u00e2n b\u1eb1ng c\u00e1ch nh\u1ea5n <b>Ki\u1ec3m tra<\/b> tr\u00ean tab B01-DN. Xem h\u01b0\u1edbng d\u1eabn <a href=\"accounting\/hdqt_kiem_tra_bcdkt_bcthtc_khong_can\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/p>\n<ul>\n<li>Tab <b>B02-DN<\/b>: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-07-31_16-48-41.jpg\" alt=\"\" width=\"1501\" height=\"874\" \/><br \/>\n<em><b>L\u01b0u \u00fd:<\/b> <\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>Tr\u01b0\u1eddng h\u1ee3p <b>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b> ph\u00e1t sinh c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nghi\u1ec7p v\u1ee5, s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <b>Ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb<\/b> tr\u00ean tab B02-DN \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i nghi\u1ec7p v\u1ee5. Xem h\u01b0\u1edbng d\u1eabn <a href=\"accounting\/html_23090101\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/li>\n<li><em>C\u00f3 th\u1ec3 ki\u1ec3m tra c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau b\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o ch\u1ec9 ti\u00eau mu\u1ed1n ki\u1ec3m tra.<\/em><\/li>\n<\/ul>\n<ul>\n<li><em>Tab <b>B03-DN<\/b>\/<b>B03-DN-GT<\/b>: B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp\/gi\u00e1n ti\u1ebfp).<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-07-31_16-49-19.jpg\" alt=\"\" width=\"1501\" height=\"873\" \/><br \/>\n<em><b>L\u01b0u \u00fd:<\/b> <\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>\u0110\u1ec3 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u1ea5y s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c, c\u1ea7n th\u1ef1c hi\u1ec7n <b>Ch\u1ecdn l\u1ea1i ho\u1ea1t \u0111\u1ed9ng LCTT cho c\u00e1c ch\u1ee9ng t\u1eeb<\/b>\/<b>Ch\u1ecdn nghi\u1ec7p v\u1ee5 v\u00e0 ho\u1ea1t \u0111\u1ed9ng LCTT cho c\u00e1c ch\u1ee9ng t\u1eeb<\/b>. Xem h\u01b0\u1edbng d\u1eabn <a href=\"accounting\/html_23090102\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 5<\/strong>: C\u00f3 th\u1ec3 xem c\u00e1ch thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c l\u1ea5y d\u1eef li\u1ec7u l\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 thi\u1ebft l\u1eadp l\u1ea1i c\u00e1c c\u00f4ng th\u1ee9c n\u00e0y b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng <b>Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c<\/b>. Chi ti\u1ebft xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-thiet-lap-lai-cong-thuc-tren-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>B\u01b0\u1edbc 6<\/strong>: Nh\u1eadp b\u1ed5 sung d\u1eef li\u1ec7u cho c\u00e1c c\u1ed9t kh\u00f4ng \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c t\u00ednh, sau \u0111\u00f3 nh\u1ea5n <b>C\u1ea5t<\/b>.<\/p>\n<p><strong>B\u01b0\u1edbc 7<\/strong>: Ch\u1ecdn ch\u1ee9c n\u0103ng <b>In<\/b> tr\u00ean thanh c\u00f4ng c\u1ee5 \u0111\u1ec3 in b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-07-31_16-50-59.jpg\" alt=\"\" width=\"1501\" height=\"874\" \/><br \/>\n<em><b>L\u01b0u \u00fd:<\/b> <\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u li\u00ean n\u0103m, c\u1ed9t <b>Qu\u00fd tr\u01b0\u1edbc<\/b>\/<b>N\u0103m tr\u01b0\u1edbc<\/b> ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u. D\u1eef li\u1ec7u kh\u00f4ng ph\u1ea3i li\u00ean n\u0103m, t\u1ef1 nh\u1eadp d\u1eef li\u1ec7u v\u00e0o c\u00e1c c\u1ed9t n\u00e0y.<\/em><\/li>\n<li><em>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i ch\u1ee9ng t\u1eeb trong k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <b>L\u1ea5y l\u1ea1i d\u1eef li\u1ec7u<\/b> \u0111\u1ec3 c\u1eadp nh\u1eadt d\u1eef li\u1ec7u m\u1edbi nh\u1ea5t l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/em><\/li>\n<li><em>Mu\u1ed1n xo\u00e1 c\u00e1c ph\u1ee5 l\u1ee5c (B02-DN; B03-DN\/B03-DN-GT) \u0111\u00e3 l\u1eadp k\u00e8m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ch\u1ecdn tab t\u01b0\u01a1ng \u1ee9ng, sau \u0111\u00f3 ch\u1ecdn <b>Xo\u00e1 ph\u1ee5 l\u1ee5c<\/b>.<\/em><\/li>\n<li><em>Mu\u1ed1n b\u1ed5 sung th\u00eam b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n in, ch\u1ecdn <b>Th\u00eam ph\u1ee5 l\u1ee5c<\/b>. Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb c\u00e1c b\u00e1o c\u00e1o c\u00f2n thi\u1ebfu \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u00eam.<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-07-31_16-55-45-1.jpg\" alt=\"\" width=\"1482\" height=\"285\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>\u0110\u1ed1i v\u1edbi c\u00f4ng ty \u0111a chi nh\u00e1nh, n\u1ebfu l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf c\u1ea5p T\u1ed5ng c\u00f4ng ty, ch\u01b0\u01a1ng tr\u00ecnh t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ee7a ri\u00eang T\u1ed5ng c\u00f4ng ty v\u00e0 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/em><\/li>\n<\/ul>\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<h5>L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo TT99<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 thao t\u00e1c nh\u01b0 khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo TT200.<br \/>\nL\u01b0u \u00fd: Theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf cho th\u00f4ng t\u01b0 200\/2024\/TT-BTC c\u00f3 thay \u0111\u1ed5i v\u1ec1\u00a0h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (theo Th\u00f4ng t\u01b0 200) s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n<p>Nh\u01b0 v\u1eady, h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC s\u1ebd bao g\u1ed3m:<\/p>\n<ul>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/li>\n<li>B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ul>\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<h5><b>L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo TT133<\/b><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/b><\/p>\n<p><strong>B\u01b0\u1edbc 1<\/strong>: V\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p<\/b> tab <b>Quy tr\u00ecnh<\/b>, nh\u1ea5n <b>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/27-1.png\" alt=\"\" width=\"1301\" height=\"625\" \/><br \/>\n<strong>B\u01b0\u1edbc 2<\/strong>: Ch\u1ecdn <b>K\u1ef3 b\u00e1o c\u00e1o<\/b>: theo th\u00e1ng, qu\u00fd, n\u0103m, 6 th\u00e1ng \u0111\u1ea7u n\u0103m, 6 th\u00e1ng cu\u1ed1i n\u0103m ho\u1eb7c kho\u1ea3ng th\u1eddi gian b\u1ea5t k\u1ef3.<\/p>\n<p><em><b>L\u01b0u \u00fd:<\/b> V\u1edbi d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh, khi l\u1eadp BCTC c\u1ee7a T\u1ed5ng c\u00f4ng ty, n\u1ebfu t\u00edch ch\u1ecdn <b>B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u1ee7a c\u00f9ng \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1eefa c\u00e1c chi nh\u00e1nh<\/b>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u1ee7a c\u00f9ng 1 \u0111\u1ed1i t\u01b0\u1ee3ng (v\u1edbi T\u00e0i kho\u1ea3n chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng) gi\u1eefa c\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: <b>Ch\u1ecdn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> c\u1ea7n l\u1eadp:<\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh ng\u1ea7m \u0111\u1ecbnh t\u00edch ch\u1ecdn <b>B01a-DNN B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/b> v\u00e0 b\u1eaft bu\u1ed9c nh\u1eadp 1 trong 2 m\u1eabu <b>B01a-DNN<\/b> ho\u1eb7c <b>B01b-DNN<\/b>.<\/li>\n<li>C\u00e1c b\u00e1o c\u00e1o c\u00f2n l\u1ea1i k\u1ebf to\u00e1n l\u1ef1a ch\u1ecdn l\u1eadp theo nhu c\u1ea7u th\u1ef1c t\u1ebf.<\/li>\n<li>Ri\u00eang v\u1edbi <b>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/b> c\u00f3 th\u1ec3 t\u00edch ch\u1ecdn th\u00eam th\u00f4ng tin <b>Hi\u1ec3n th\u1ecb s\u1ed1 d\u01b0 2 b\u00ean tr\u00ean b\u1ea3ng C\u0110TK<\/b>.<\/li>\n<li>Ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ecdn l\u1eadp 1 trong 2 b\u00e1o c\u00e1o: <b>B03-DNN B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp)<\/b> ho\u1eb7c <b>B03-DNN-GT B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp)<\/b>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-07-31_15-16-08.jpg\" alt=\"\" width=\"793\" height=\"746\" \/><br \/>\n<strong>B\u01b0\u1edbc 4<\/strong>: Nh\u1ea5n <b>\u0110\u1ed3ng \u00fd<\/b>, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u l\u00ean c\u00e1c b\u00e1o c\u00e1o \u0111\u00e3 ch\u1ecdn:<\/p>\n<ul>\n<li>Tab <b>B01a-DNN<\/b>\/<b>B01b-DNN<\/b>: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-07-31_17-12-47.jpg\" alt=\"\" width=\"1501\" height=\"874\" \/><br \/>\n<em><b>L\u01b0u \u00fd:<\/b> Tr\u01b0\u1eddng h\u1ee3p <b>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/b> kh\u00f4ng c\u00e2n, c\u00f3 th\u1ec3 t\u00ecm nguy\u00ean nh\u00e2n b\u1eb1ng c\u00e1ch nh\u1ea5n <b>Ki\u1ec3m tra<\/b> tr\u00ean tab <b>B01a-DNN<\/b>\/<b>B01b-DNN<\/b>. Xem h\u01b0\u1edbng d\u1eabn <a href=\"accounting\/hdqt_kiem_tra_bcdkt_bcthtc_khong_can\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/p>\n<ul>\n<li>Tab <b>B02-DNN<\/b>: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-07-31_17-13-58.jpg\" alt=\"\" width=\"1501\" height=\"874\" \/><br \/>\n<em><b>L\u01b0u \u00fd:<\/b> <\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>Tr\u01b0\u1eddng h\u1ee3p <b>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b> ph\u00e1t sinh c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nghi\u1ec7p v\u1ee5, s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <b>Ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb<\/b> tr\u00ean tab B02-DNN \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i nghi\u1ec7p v\u1ee5. Xem h\u01b0\u1edbng d\u1eabn <a href=\"accounting\/html_23090101\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/li>\n<li><em>C\u00f3 th\u1ec3 ki\u1ec3m tra c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau b\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o ch\u1ec9 ti\u00eau mu\u1ed1n ki\u1ec3m tra.<\/em><\/li>\n<\/ul>\n<ul>\n<li><em>Tab <b>B03-DNN<\/b>\/<b>B03-DNN-GT<\/b>: B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp\/gi\u00e1n ti\u1ebfp).<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-07-31_17-14-54.jpg\" alt=\"\" width=\"1501\" height=\"874\" \/><br \/>\n<em><b>L\u01b0u \u00fd:<\/b> <\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>\u0110\u1ec3 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u1ea5y s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c, c\u1ea7n th\u1ef1c hi\u1ec7n <b>Ch\u1ecdn l\u1ea1i ho\u1ea1t \u0111\u1ed9ng LCTT cho c\u00e1c ch\u1ee9ng t\u1eeb<\/b>\/<b>Ch\u1ecdn nghi\u1ec7p v\u1ee5 v\u00e0 ho\u1ea1t \u0111\u1ed9ng LCTT cho c\u00e1c ch\u1ee9ng t\u1eeb<\/b>. Xem h\u01b0\u1edbng d\u1eabn <a href=\"accounting\/html_23090102\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/li>\n<\/ul>\n<ul>\n<li><em>Tab <b>F01-DNN<\/b>: B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n.<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-07-31_17-16-00.jpg\" alt=\"\" width=\"1551\" height=\"874\" \/><br \/>\n<strong>B\u01b0\u1edbc 5<\/strong>: C\u00f3 th\u1ec3 xem c\u00e1ch thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c l\u1ea5y d\u1eef li\u1ec7u l\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 thi\u1ebft l\u1eadp l\u1ea1i c\u00e1c c\u00f4ng th\u1ee9c n\u00e0y b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng <b>Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c<\/b>. Chi ti\u1ebft xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-thiet-lap-lai-cong-thuc-tren-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>B\u01b0\u1edbc 6<\/strong>: Nh\u1eadp b\u1ed5 sung d\u1eef li\u1ec7u cho c\u00e1c c\u1ed9t kh\u00f4ng \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c t\u00ednh, sau \u0111\u00f3 nh\u1ea5n <b>C\u1ea5t<\/b>.<\/p>\n<p><strong>B\u01b0\u1edbc 7<\/strong>: Ch\u1ecdn ch\u1ee9c n\u0103ng <b>In<\/b> tr\u00ean thanh c\u00f4ng c\u1ee5 \u0111\u1ec3 in b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-07-31_17-16-48.jpg\" alt=\"\" width=\"1551\" height=\"874\" \/><br \/>\n<em><b>L\u01b0u \u00fd:<\/b> <\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u li\u00ean n\u0103m, c\u1ed9t <b>Qu\u00fd tr\u01b0\u1edbc<\/b>\/<b>N\u0103m tr\u01b0\u1edbc<\/b> ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u. D\u1eef li\u1ec7u kh\u00f4ng ph\u1ea3i li\u00ean n\u0103m, t\u1ef1 nh\u1eadp d\u1eef li\u1ec7u v\u00e0o c\u00e1c c\u1ed9t n\u00e0y.<\/em><\/li>\n<li><em>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i ch\u1ee9ng t\u1eeb trong k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <b>L\u1ea5y l\u1ea1i d\u1eef li\u1ec7u<\/b> \u0111\u1ec3 c\u1eadp nh\u1eadt d\u1eef li\u1ec7u m\u1edbi nh\u1ea5t l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/em><\/li>\n<li><em>Mu\u1ed1n xo\u00e1 c\u00e1c ph\u1ee5 l\u1ee5c (B02-DNN; B03-DNN\/B03-DNN-GT; F01-DNN) \u0111\u00e3 l\u1eadp k\u00e8m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ch\u1ecdn tab t\u01b0\u01a1ng \u1ee9ng, sau \u0111\u00f3 ch\u1ecdn <b>Xo\u00e1 ph\u1ee5 l\u1ee5c<\/b>.<\/em><\/li>\n<li><em>Mu\u1ed1n b\u1ed5 sung th\u00eam b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n in, ch\u1ecdn <b>Th\u00eam ph\u1ee5 l\u1ee5c<\/b> tr\u00ean thanh c\u00f4ng c\u1ee5.<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-07-31_17-21-37.jpg\" alt=\"\" width=\"1551\" height=\"256\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>\u0110\u1ed1i v\u1edbi c\u00f4ng ty \u0111a chi nh\u00e1nh, n\u1ebfu l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf c\u1ea5p T\u1ed5ng c\u00f4ng ty, ch\u01b0\u01a1ng tr\u00ecnh t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ee7a ri\u00eang T\u1ed5ng c\u00f4ng ty v\u00e0 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/em><\/li>\n<\/ul>\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<h5><b>L\u1eadp Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p<\/b> tab <b>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>, ch\u1ecdn ch\u1ee9c n\u0103ng <b>Th\u00eam\\Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/28-1.png\" alt=\"\" width=\"1304\" height=\"427\" \/><\/p>\n<ul>\n<li>Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o, sau \u0111\u00f3 nh\u1ea5n <b>\u0110\u1ed3ng \u00fd<\/b>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-09-29_17-19-32-700x786.jpg\" alt=\"\" width=\"700\" height=\"786\" \/><\/p>\n<ul>\n<li>H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u l\u00ean c\u00e1c b\u00e1o c\u00e1o theo c\u00f4ng th\u1ee9c \u0111\u00e3 thi\u1ebft l\u1eadp. \u0110\u1ec3 ki\u1ec3m tra l\u1ea1i c\u00f4ng th\u1ee9c l\u1ea5y cho t\u1eebng b\u00e1o c\u00e1o, ch\u1ecdn ch\u1ee9c n\u0103ng <b>Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c<\/b> tr\u00ean thanh c\u00f4ng c\u1ee5.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/2020-09-29_17-20-27-700x373.jpg\" alt=\"\" width=\"700\" height=\"373\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <b>C\u1ea5t<\/b> \u0111\u1ec3 l\u01b0u b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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><b>3. L\u01b0u \u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Tham kh\u1ea3o c\u00e1c nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u1ecb l\u1ec7ch ho\u1eb7c kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:\n<ul style=\"list-style-type: disc;\">\n<li><a href=\"accounting\/hdqt_kiem_tra_bcdkt_bcthtc_khong_can\" target=\"_blank\" rel=\"noopener\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-in-bao-cao-ket-qua-hoat-dong-kinh-doanh-so-lieu-bi-lech\/\" target=\"_blank\" rel=\"noopener\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-chi-tieu-tien-va-tuong-duong-tien-giua-bao-cao-luu-chuyen-tien-te-pp-truc-tiep-va-bang-can-doi-ke-toan-bi-lech\/\" target=\"_blank\" rel=\"noopener\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp)<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-chi-tieu-tien-va-tuong-duong-tien-giua-bao-cao-luu-chuyen-tien-te-pp-gian-tiep-va-bang-can-doi-ke-toan-bi-lech\/\" target=\"_blank\" rel=\"noopener\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp)<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-lap-thuyet-minh-bao-cao-tai-chinh-thong-tin-ky-ke-toan-nam-khong-lay-dung-ky-bao-cao-dang-lap\/\" target=\"_blank\" rel=\"noopener\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li>\n<\/ul>\n<\/li>\n<li>\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u li\u00ean n\u0103m, c\u00e1c c\u1ed9t <b>S\u1ed1 \u0111\u1ea7u n\u0103m\/N\u0103m tr\u01b0\u1edbc\/S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m\/L\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m<\/b> s\u1ebd \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u. V\u1edbi d\u1eef li\u1ec7u kh\u00f4ng ph\u1ea3i li\u00ean n\u0103m, k\u1ebf to\u00e1n ph\u1ea3i t\u1ef1 nh\u1eadp s\u1ed1 li\u1ec7u.<\/li>\n<li>\u0110\u1ec3 x\u00f3a BCTC \u0111\u00e3 l\u1eadp, v\u00e0o Ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3<\/strong>p\\tab<strong> L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\\t\u1ea1i c\u1ed9t ch\u1ee9c n\u0103ng, s\u1ed5 m\u0169i t\u00ean ch\u1ecdn <strong>X\u00f3a<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-56207\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/7-1600x768.png\" alt=\"\" width=\"1600\" height=\"768\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/7-1600x768.png 1600w, \/accounting\/wp-content\/uploads\/2026\/01\/7-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/7-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/7-1536x737.png 1536w, \/accounting\/wp-content\/uploads\/2026\/01\/7-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/7-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/01\/7.png 1919w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/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":[2595],"ht-kb-tag":[],"class_list":["post-957","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\/957","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=957"}],"version-history":[{"count":9,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/957\/revisions"}],"predecessor-version":[{"id":56277,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/957\/revisions\/56277"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=957"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=957"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}