{"id":34649,"date":"2025-03-26T09:15:37","date_gmt":"2025-03-26T02:15:37","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34649"},"modified":"2026-07-10T17:07:49","modified_gmt":"2026-07-10T10:07:49","slug":"hach-toan-nghiep-vu-khac","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/hach-toan-nghiep-vu-khac\/","title":{"rendered":"H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 kh\u00e1c"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm b\u1eaft b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 c\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 kh\u00e1c th\u01b0\u1eddng ph\u00e1t sinh v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m ho\u1eb7c \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh kh\u00f3a s\u1ed5 v\u00e0 l\u00ean b\u00e1o c\u00e1o ch\u00ednh x\u00e1c.<\/p>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<h4 id=\"2-xac-dinh-ket-qua-hoat-dong\">2.1. X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/h4>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/xac-dinh-ket-qua-hoat-dong\/\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong>\u00a0<\/em><em>Ch\u1ee9ng t\u1eeb n\u00e0y ch\u1ec9 l\u00e0m 1 l\u1ea7n duy nh\u1ea5t khi \u0111\u00e3 h\u1ea1ch to\u00e1n xong h\u1ebft ch\u1ee9ng t\u1eeb. N\u1ebfu \u0111\u00e3 l\u1eadp ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng r\u1ed3i nh\u01b0ng c\u00f3 ph\u00e1t sinh th\u00eam\/s\u1eeda\/x\u00f3a ch\u1ee9ng t\u1eeb n\u00e0o \u0111\u00f3 th\u00ec anh\/ch\u1ecb<strong>\u00a0X\u00d3A CH\u1ee8NG T\u1eea X\u00c1C \u0110\u1ecaNH K\u1ebeT QU\u1ea2 HO\u1ea0T \u0110\u1ed8NG \u0110I V\u00c0 L\u00c0M L\u1ea0I.<\/strong><\/em><\/p>\n<h4 id=\"3-trich-lap-quy\">2.2. Tr\u00edch l\u1eadp qu\u1ef9<\/h4>\n<p>N\u1ee3 TK 421: Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 431: C\u00e1c qu\u1ef9<\/p>\n<p><em>(V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>)<\/em><\/p>\n<h4 id=\"4-ket-chuyen-cuoi-nam\">2.3. K\u1ebft chuy\u1ec3n cu\u1ed1i n\u0103m<\/h4>\n<p>N\u1ee3 TK 0082 S\u1ed1 ti\u1ec1n \u00e2m<\/p>\n<p>N\u1ee3 TK 0081 S\u1ed1 ti\u1ec1n \u00e2m<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 0082 S\u1ed1 ti\u1ec1n \u00e2m<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 0081 S\u1ed1 ti\u1ec1n \u00e2m<\/p>\n<p><em>(V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\K\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m<\/strong>)<\/em><\/p>\n<h4 id=\"5-quyet-toan-so-du-dau-nam\">2.4. Quy\u1ebft to\u00e1n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/h4>\n<p>(L\u00e0m khi \u0111\u1ea7u n\u0103m \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n s\u1ed1 n\u0103m tr\u01b0\u1edbc)<\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quyet-toan-so-du-dau-nam\/\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><em>(V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\Quy\u1ebft to\u00e1n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/strong>)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm b\u1eaft b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 c\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 kh\u00e1c th\u01b0\u1eddng ph\u00e1t sinh v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m ho\u1eb7c \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh kh\u00f3a s\u1ed5 v\u00e0 l\u00ean b\u00e1o c\u00e1o ch\u00ednh&#8230;<\/p>\n","protected":false},"author":71,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[937],"ht-kb-tag":[],"class_list":["post-34649","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-nganh-giao-duc"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34649","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/71"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34649\/revisions"}],"predecessor-version":[{"id":54159,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34649\/revisions\/54159"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34649"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34649"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}