{"id":36199,"date":"2025-04-15T17:17:34","date_gmt":"2025-04-15T10:17:34","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=36199"},"modified":"2026-08-12T09:53:53","modified_gmt":"2026-08-12T02:53:53","slug":"lam-the-nao-khi-chung-tu-khong-sinh-duoc-hach-toan-dong-thoi","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-khi-chung-tu-khong-sinh-duoc-hach-toan-dong-thoi\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi ch\u1ee9ng t\u1eeb kh\u00f4ng sinh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi?"},"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 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng sinh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi b\u00e0i vi\u1ebft c\u0169ng h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u00f3a h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi cho \u0111\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0\u00a0<b data-path-to-node=\"11,0\" data-index-in-node=\"223\">chi ti\u1ec1n g\u1eedi<\/b>, chi ti\u1ec1n m\u1eb7t t\u1eeb ngu\u1ed3n kinh ph\u00ed kh\u00f4ng ph\u1ea3i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n.<\/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. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi th\u1ef1c hi\u1ec7n ghi s\u1ed5 ch\u1ee9ng t\u1eeb, m\u1ed9t s\u1ed1 h\u1ea1ch to\u00e1n c\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi nh\u01b0 nghi\u1ec7p v\u1ee5 nh\u1eadn d\u1ef1 to\u00e1n c\u1ee7a ngu\u1ed3n t\u1ef1 ch\u1ee7, c\u00e1c nghi\u1ec7p v\u1ee5 r\u00fat d\u1ef1 to\u00e1n, n\u1ed9p ph\u1ee5c h\u1ed3i d\u1ef1 to\u00e1n, c\u00e1c nghi\u1ec7p v\u1ee5 nh\u1eadn v\u00e0 chi t\u1eeb l\u1ec7nh chi ti\u1ec1n, nh\u1eadn v\u00e0 chi c\u1ee7a ngu\u1ed3n ph\u00ed l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i, thu v\u00e0 chi ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 ph\u1ea3i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n nh\u01b0 ngu\u1ed3n \u0111\u1ea3ng ph\u00ed,\u2026. nh\u01b0ng ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng sinh b\u00fat to\u00e1n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi. Th\u00f4ng th\u01b0\u1eddng \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc:<\/p>\n<p>+ H\u1ea1ch to\u00e1n N\u1ee3, C\u00f3 \u0111\u00fang v\u1edbi ngu\u1ed3n kinh ph\u00ed ph\u00e1t sinh, ch\u1ecdn c\u1ea5p ph\u00e1t v\u00e0 nghi\u1ec7p v\u1ee5 \u0111\u00fang v\u1edbi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/p>\n<p>+ C\u00e1c nghi\u1ec7p v\u1ee5 chi t\u1eeb l\u1ec7nh chi ti\u1ec1n m\u1eb7c \u0111\u1ecbnh ph\u1ea7n m\u1ec1m ch\u01b0a c\u00f3 thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi n\u00ean c\u1ea7n thi\u1ebft l\u1eadp th\u00eam \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng sinh cho nghi\u1ec7p v\u1ee5 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p>Chi ti\u1ebft \u0111\u1ec3 ki\u1ec3m tra nghi\u1ec7p v\u1ee5 ph\u00e1t sinh \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111\u00fang c\u00e1c nguy\u00ean t\u1eafc \u0111\u1ec3 sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi hay ch\u01b0a, anh\/ch\u1ecb ki\u1ec3m tra theo c\u00e1c nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<h4 id=\"nguyen-nhan-1-do-tai-khoan-hach-toan-khong-phu-hop-voi-nguon-kinh-phi\">Nguy\u00ean nh\u00e2n 1: Do t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n kinh ph\u00ed<\/h4>\n<p><span style=\"font-size: 14pt; color: #ff0000;\" data-darkreader-inline-color=\"\"><b>Gi\u1ea3i ph\u00e1p 1<\/b><\/span><\/p>\n<ol>\n<li>Tr\u01b0\u1eddng h\u1ee3p r\u00fat t\u1eeb<strong>\u00a0Ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7:\u00a0<\/strong><\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">Ghi N\u1ee3 TK<strong>\u00a0611 (6111, 6112, 6118)<\/strong>\/ C\u00f3 TK\u00a0<strong>511<\/strong><\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi C\u00f3 TK 008211, 008212<\/p>\n<p>\u00a0 \u00a02. Tr\u01b0\u1eddng h\u1ee3p r\u00fat t\u1eeb\u00a0<strong>Ngu\u1ed3n giao t\u1ef1 ch\u1ee7:\u00a0<\/strong><\/p>\n<ul>\n<li>N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh:\u00a0<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Ghi N\u1ee3 TK 612 (TK 6121, TK 6122, TK 6128)\/ C\u00f3 TK 1351<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi C\u00f3 TK 008221, C\u00f3 TK 008222<\/p>\n<ul>\n<li>N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh:\u00a0<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Ghi N\u1ee3 TK 642 (TK 6421, TK 6422, TK 6428)\/ C\u00f3 TK 1351<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi C\u00f3 TK 008221, C\u00f3 TK 008222<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-52723 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/MMSfOc1oDP.png\" alt=\"\" width=\"750\" height=\"893\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/MMSfOc1oDP.png 750w, \/2025\/wp-content\/uploads\/2026\/07\/MMSfOc1oDP-252x300.png 252w, \/2025\/wp-content\/uploads\/2026\/07\/MMSfOc1oDP-42x50.png 42w, \/2025\/wp-content\/uploads\/2026\/07\/MMSfOc1oDP-50x60.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/MMSfOc1oDP-84x100.png 84w\" sizes=\"auto, (max-width: 750px) 100vw, 750px\" \/><\/p>\n<h4>Nguy\u00ean nh\u00e2n 2: Do ch\u1ee9ng t\u1eeb ch\u01b0a ch\u1ecdn c\u1ed9t Nghi\u1ec7p v\u1ee5<b><\/b><\/h4>\n<p>\u0110\u1ec3 sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi 008, 012, 011, 013 cho t\u1eebng ngu\u1ed3n ph\u00e1t sinh t\u01b0\u01a1ng \u1ee9ng, anh\/ch\u1ecb c\u1ea7n ch\u1ecdn \u0111\u00fang nghi\u1ec7p v\u1ee5 theo ngu\u1ed3n ph\u00e1t sinh. Chi ti\u1ebft anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<p><span style=\"color: #ff0000; font-size: 14pt;\" data-darkreader-inline-color=\"\"><b>Gi\u1ea3i ph\u00e1p 2<\/b><\/span><\/p>\n<ul>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 1 \u2013 Ngu\u1ed3n ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng d\u1ef1 to\u00e1n:<\/strong><\/li>\n<\/ul>\n<p>\u0110\u1ec3 sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi <strong>C\u00f3 TK 008 <\/strong>tr\u00ean ch\u1ee9ng t\u1eeb r\u00fat d\u1ef1 to\u00e1n ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 \u0111\u00e3 chi, ch\u1ecdn <strong>C\u1ea5p ph\u00e1t: D\u1ef1 to\u00e1n<\/strong> v\u00e0 ch\u1ecdn <strong>Nghi\u1ec7p v\u1ee5: Th\u1ef1c chi, T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n,&#8230;<\/strong> ph\u00f9 h\u1ee3p v\u1edbi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh. <strong>Kh\u00f4ng \u0111\u1ec3 tr\u1ed1ng c\u1ed9t Nghi\u1ec7p v\u1ee5.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-52743 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/c7kMqjYiw9.png\" alt=\"\" width=\"1173\" height=\"747\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/c7kMqjYiw9.png 1173w, \/2025\/wp-content\/uploads\/2026\/07\/c7kMqjYiw9-300x191.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/c7kMqjYiw9-1024x652.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/c7kMqjYiw9-768x489.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/c7kMqjYiw9-50x32.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/c7kMqjYiw9-60x38.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/c7kMqjYiw9-100x64.png 100w\" sizes=\"auto, (max-width: 1173px) 100vw, 1173px\" \/><\/p>\n<ul>\n<li>\n<p class=\"isSelectedEnd\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2 \u2013 Ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5:<\/strong><\/p>\n<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\">\u0110\u1ed1i v\u1edbi <strong>ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed<\/strong> c\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi <strong>012<\/strong> ho\u1eb7c <strong>ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/strong> c\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi <strong>013<\/strong> \u0111\u1ec3 l\u00ean b\u00e1o c\u00e1o quy\u1ebft to\u00e1n (v\u00ed d\u1ee5: ngu\u1ed3n \u0111\u1ea3ng ph\u00ed), \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n:<\/p>\n<ul style=\"list-style-type: disc;\" data-spread=\"false\">\n<li>H\u1ea1ch to\u00e1n \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn.<\/li>\n<li>Ch\u1ecdn <strong>C\u1ea5p ph\u00e1t v\u00e0 nghi\u1ec7p v\u1ee5: Ghi thu \u2013 Ghi chi<\/strong>.<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><strong>T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\" data-spread=\"false\">\n<li>Quy tr\u00ecnh thu, chi ph\u00ed, l\u1ec7 ph\u00ed: <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-thu-phi-le-phi\/?utm_source=chatgpt.com\">Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>Quy tr\u00ecnh thu, chi ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5: <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-thu-hoat-dong-nghiep-vu-duoc-de-lai-phai-bao-cao-quyet-toan\/?utm_source=chatgpt.com\">Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 3 \u2013 Ch\u1ee9ng t\u1eeb n\u1ed9p tr\u1ea3 d\u1ef1 to\u00e1n:<\/strong><\/li>\n<\/ul>\n<p>N\u1ebfu c\u1ea7n sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi <strong>008 \u00e2m ti\u1ec1n<\/strong>, th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n theo <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/nop-tra-du-toan-duoc-su-dung-tiep\/\">h\u01b0\u1edbng d\u1eabn n\u1ed9p tr\u1ea3 d\u1ef1 to\u00e1n<\/a> v\u00e0 ch\u1ecdn \u0111\u00fang <strong>Nghi\u1ec7p v\u1ee5: N\u1ed9p ph\u1ee5c h\u1ed3i \u2013 Th\u1ef1c chi,&#8230;<\/strong> ph\u00f9 h\u1ee3p.<\/p>\n<ul>\n<li>\n<p class=\"isSelectedEnd\"><strong>Tr\u01b0\u1eddng h\u1ee3p 4 \u2013 Nh\u1eadn kinh ph\u00ed b\u1eb1ng l\u1ec7nh chi ti\u1ec1n:<\/strong><\/p>\n<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\">N\u1ebfu c\u1ea7n sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi <strong>011<\/strong>, th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n theo <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-hach-toan-nghiep-vu-lenh-chi-tien\/\">h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 l\u1ec7nh chi ti\u1ec1n<\/a>, ch\u1ecdn:<\/p>\n<ul style=\"list-style-type: disc;\" data-spread=\"false\">\n<li><strong>C\u1ea5p ph\u00e1t: L\u1ec7nh chi<\/strong><\/li>\n<li><strong>Nghi\u1ec7p v\u1ee5: Nh\u1eadn l\u1ec7nh chi th\u1ef1c chi<\/strong> ho\u1eb7c <strong>Nh\u1eadn l\u1ec7nh chi t\u1ea1m \u1ee9ng<\/strong>.<\/li>\n<\/ul>\n<p>N\u1ebfu ch\u1ee9ng t\u1eeb chi t\u1eeb l\u1ec7nh chi ti\u1ec1n ch\u01b0a sinh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi, th\u1ef1c hi\u1ec7n thi\u1ebft l\u1eadp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-khi-chung-tu-khong-sinh-duoc-hach-toan-dong-thoi\/#nguyen-nhan-4-do-nghiep-vu-hach-toan-chua-duoc-thiet-lap-quy-tac-hach-toan-dong-thoi\">Nguy\u00ean nh\u00e2n 4<\/a>.<\/p>\n<h4>Nguy\u00ean nh\u00e2n 3: Do ngu\u1ed3n kinh ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t ngu\u1ed3n \u0111\u1ec3 tr\u1ed1ng ho\u1eb7c b\u1ecb sai<\/h4>\n<p><span style=\"font-size: 14pt; color: #ff0000;\" data-darkreader-inline-color=\"\"><b>Gi\u1ea3i ph\u00e1p 3<\/b><\/span><\/p>\n<ul>\n<li>Ch\u1ecdn\u00a0<b>T\u00ednh ch\u1ea5t<\/b>\u00a0n\u1ebfu ch\u01b0a ch\u1ecdn: V\u00e0o\u00a0<b>Danh m\u1ee5c\\M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch\\Ngu\u1ed3n kinh ph\u00ed. <\/b>Nh\u1ea5n<b> C\u1ea5t.<\/b><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-52781 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/l4rkRZ4qx5.png\" alt=\"\" width=\"1145\" height=\"683\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/l4rkRZ4qx5.png 1145w, \/2025\/wp-content\/uploads\/2026\/07\/l4rkRZ4qx5-300x179.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/l4rkRZ4qx5-1024x611.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/l4rkRZ4qx5-768x458.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/l4rkRZ4qx5-50x30.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/l4rkRZ4qx5-60x36.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/l4rkRZ4qx5-100x60.png 100w\" sizes=\"auto, (max-width: 1145px) 100vw, 1145px\" \/><\/p>\n<ul>\n<li>N\u1ebfu ch\u01b0a c\u00f3 t\u00ednh ch\u1ea5t th\u00ec anh\/ch\u1ecb th\u1ef1c hi\u1ec7n th\u00eam t\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tinh-chat-nguon-kinh-phi\/#2-1-them-moi-tinh-chat-nguon-kinh-phi\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<h4 id=\"nguyen-nhan-4-do-nghiep-vu-hach-toan-chua-duoc-thiet-lap-quy-tac-hach-toan-dong-thoi\">Nguy\u00ean nh\u00e2n 4: Do nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<b><br \/>\n<\/b><\/h4>\n<p><b><span style=\"font-size: 14pt; color: #ff0000;\" data-darkreader-inline-color=\"\">Gi\u1ea3i ph\u00e1p 4<\/span><\/b><\/p>\n<ul>\n<li>Va\u0300o <b><strong>Ti\u00ea\u0323n i\u0301ch\\Thi\u00ea\u0301t l\u00e2\u0323p quy t\u0103\u0301c ha\u0323ch toa\u0301n \u0111\u00f4\u0300ng th\u01a1\u0300i<\/strong><\/b><\/li>\n<li>Thi\u1ebft l\u1eadp th\u00eam b\u00fat to\u00e1n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/thiet-lap-quy-tac-hach-toan-dong-thoi\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<h3 id=\"3-luu-y-cach-xoa-hoac-khong-cho-sinh-hach-toan-dong-thoi\"><strong>3. L\u01b0u \u00fd c\u00e1ch x\u00f3a ho\u1eb7c kh\u00f4ng cho sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong><\/h3>\n<p>Ngu\u1ed3n kh\u00e1c kh\u00f4ng ph\u1ea3i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, h\u1ea1ch to\u00e1n chi ti\u1ec1n m\u1eb7t, chi ti\u1ec1n g\u1eedi \u2026 theo\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-thu-hoat-dong-san-xuat-kinh-doanh-dich-vu\/\" target=\"_blank\" rel=\"noopener\">quy tr\u00ecnh thu chi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/a>\u00a0th\u00ec s\u1ebd\u00a0<strong>kh\u00f4ng c\u1ea7n sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng<\/strong>\u00a0<strong>th\u1eddi<\/strong>\u00a0khi \u0111\u00f3 anh\/ch\u1ecb ch\u1ecdn nghi\u1ec7p v\u1ee5\u00a0<strong>Kh\u00f4ng ch\u1ecdn<\/strong>\u00a0\u0111\u1ec3 ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi ho\u1eb7c x\u00f3a h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi \u0111\u00e3 t\u1ef1 sinh tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":13,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1003],"ht-kb-tag":[],"class_list":["post-36199","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-kho-bac"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/36199","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\/13"}],"version-history":[{"count":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/36199\/revisions"}],"predecessor-version":[{"id":57545,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/36199\/revisions\/57545"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=36199"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=36199"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=36199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}