{"id":45341,"date":"2025-10-15T16:45:50","date_gmt":"2025-10-15T09:45:50","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=45341"},"modified":"2026-07-01T09:18:17","modified_gmt":"2026-07-01T02:18:17","slug":"chi-tieu-phai-thu-khach-hang-khac-voi-so-du-no-tk-131-tren-so-s05","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/chi-tieu-phai-thu-khach-hang-khac-voi-so-du-no-tk-131-tren-so-s05\/","title":{"rendered":"Khi xem t\u1ed5ng s\u1ed1 li\u1ec7u 2 ch\u1ec9 ti\u00eau Ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng (M\u00e3 s\u1ed1 131) v\u00e0 ch\u1ec9 ti\u00eau Ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng (m\u00e3 s\u1ed1 181) tr\u00ean b\u00e1o c\u00e1o B01\/BCTC kh\u00e1c v\u1edbi s\u1ed1 D\u01b0 n\u1ee3 t\u00e0i kho\u1ea3n 131 tr\u00ean S\u1ed5 S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3><span style=\"font-size: 18pt;\">1. T\u1ed5ng quan\u00a0<\/span><\/h3>\n<p>B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u 2 ch\u1ec9 ti\u00eau<strong>\u00a0Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n (m\u00e3 s\u1ed1 131)<\/strong>\u00a0v\u00e0 ch\u1ec9 ti\u00eau\u00a0<strong>Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng d\u00e0i h\u1ea1n (m\u00e3 s\u1ed1 181)<\/strong>\u00a0tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B01\/BCTC), \u0111\u1ed3ng th\u1eddi t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c khi s\u1ed1 li\u1ec7u hi\u1ec3n th\u1ecb ch\u01b0a \u0111\u00fang. Qua \u0111\u00f3 gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i s\u1ed1 li\u1ec7u, \u0111\u1ea3m b\u1ea3o kh\u1edbp s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh.<br \/>\nC\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng x\u1ea3y ra:<br \/>\n\u2013 T\u1ed5ng ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 131 + m\u00e3 s\u1ed1 181 kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 N\u1ee3 TK 131 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H)<br \/>\n\u2013 S\u1ed1 d\u01b0 N\u1ee3 TK 131 chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh<\/p>\n<ul>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45343 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/13.png\" alt=\"\" width=\"984\" height=\"885\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/13.png 984w, \/2025\/wp-content\/uploads\/2025\/10\/13-300x270.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/13-768x691.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/13-50x45.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/13-60x54.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/13-100x90.png 100w\" sizes=\"auto, (max-width: 984px) 100vw, 984px\" \/><\/span><\/p>\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45345 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/14.png\" alt=\"\" width=\"1401\" height=\"755\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/14.png 1401w, \/2025\/wp-content\/uploads\/2025\/10\/14-300x162.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/14-1024x552.png 1024w, \/2025\/wp-content\/uploads\/2025\/10\/14-768x414.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/14-50x27.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/14-60x32.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/14-100x54.png 100w\" sizes=\"auto, (max-width: 1401px) 100vw, 1401px\" \/><\/p>\n<h3>2.Nguy\u00ean t\u1eafc ghi nh\u1eadn<\/h3>\n<ul style=\"list-style-type: circle;\">\n<li>T\u1ed5ng ch\u1ec9 ti\u00eau<strong>\u00a0131<\/strong>\u00a0<strong>(Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n) <\/strong>v\u00e0\u00a0ch\u1ec9 ti\u00eau<strong> 181 (Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng d\u00e0i h\u1ea1n) <\/strong>tr\u00ean ba\u0301o ca\u0301o<strong> B01\/BCTC: Ba\u0301o ca\u0301o ti\u0300nh hi\u0300nh ta\u0300i chi\u0301nh<\/strong> b\u0103\u0300ng t\u00f4\u0309ng s\u00f4\u0301 d\u01b0 <strong>N\u01a1\u0323 TK 131<\/strong>, chi ti\u00ea\u0301t theo t\u01b0\u0300ng \u0111\u00f4\u0301i t\u01b0\u01a1\u0323ng kha\u0301ch ha\u0300ng.<\/li>\n<li>Trong khi \u0111o\u0301, tr\u00ean <strong>S\u00f4\u0309 S05-H: Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i s\u00f4\u0301 pha\u0301t sinh<\/strong> (M\u00e2\u0303u h\u01b0\u1edbng d\u1eabn) thi\u0300 s\u00f4\u0301 d\u01b0 TK 131 la\u0300 s\u00f4\u0301 d\u01b0 \u0111a\u0303 bu\u0300 tr\u01b0\u0300 gi\u01b0\u0303a t\u00f4\u0309ng s\u00f4\u0301 d\u01b0 N\u01a1\u0323 TK 131 v\u01a1\u0301i t\u00f4\u0309ng s\u00f4\u0301 d\u01b0 Co\u0301 TK 131 kh\u00f4ng chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, kh\u00e1ch h\u00e0ng<\/li>\n<\/ul>\n<h3>3. C\u00e1ch x\u1eed l\u00fd\u00a0<\/h3>\n<h4 id=\"3-1-tong-chi-tieu-ma-so-131-ma-so-181-khong-bang-so-du-no-tk-131-tren-bang-can-doi-so-phat-sinh-s05-h-do-dang-xem-mau-huong-dan\"><strong>3.1. T\u1ed5ng ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 131 + m\u00e3 s\u1ed1 181 kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 N\u1ee3 TK 131 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H)<\/strong><\/h4>\n<p><strong>Nguy\u00ean nh\u00e2n :<\/strong> Do anh\/ch\u1ecb xem <strong>S05-H: Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i pha\u0301t sinh\u00a0<\/strong>m\u1eabu h\u01b0\u1edbng d\u1eabn<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p\u00a0<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Va\u0300o <strong>Ba\u0301o ca\u0301o\\S\u00f4\u0309 k\u00ea\u0301 toa\u0301n\\S05-H: Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i pha\u0301t sinh.<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Tr\u00ean tham s\u00f4\u0301 ba\u0301o ca\u0301o, cho\u0323n <strong>M\u00e2\u0303u ba\u0301o ca\u0301o<\/strong> la\u0300 <strong>M\u00e2\u0303u hi\u00ea\u0309u thi\u0323 s\u00f4\u0301 d\u01b0 hai b\u00ean<\/strong>.<\/li>\n<li>Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45347 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/15.png\" alt=\"\" width=\"1489\" height=\"817\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/15.png 1489w, \/2025\/wp-content\/uploads\/2025\/10\/15-300x165.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/15-1024x562.png 1024w, \/2025\/wp-content\/uploads\/2025\/10\/15-768x421.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/15-50x27.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/15-60x33.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/15-100x55.png 100w\" sizes=\"auto, (max-width: 1489px) 100vw, 1489px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ki\u00ea\u0309m tra s\u00f4\u0301 d\u01b0 <strong>N\u01a1\u0323 TK 131<\/strong> se\u0303 b\u0103\u0300ng v\u01a1\u0301i t\u1ed5ng ch\u1ec9 ti\u00eau<strong>\u00a0131<\/strong>\u00a0<strong>(Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n) <\/strong>v\u00e0\u00a0ch\u1ec9 ti\u00eau<strong> 181 (Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng d\u00e0i h\u1ea1n)<\/strong>tr\u00ean<strong> B01\/BCTC: Ba\u0301o ca\u0301o ti\u0300nh hi\u0300nh ta\u0300i chi\u0301nh<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45349 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/16.png\" alt=\"\" width=\"1401\" height=\"667\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/16.png 1401w, \/2025\/wp-content\/uploads\/2025\/10\/16-300x143.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/16-1024x488.png 1024w, \/2025\/wp-content\/uploads\/2025\/10\/16-768x366.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/16-50x24.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/16-60x29.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/16-100x48.png 100w\" sizes=\"auto, (max-width: 1401px) 100vw, 1401px\" \/><\/p>\n<p>Theo h\u00ecnh minh h\u1ecda b\u00ean tr\u00ean, D\u1ef1 N\u1ee3 TK 131 l\u00e0 500.000 b\u1eb1ng v\u1edbi ch\u1ec9 ti\u00eau ph\u1ea3i thu kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n l\u00e0 500.000. V\u1eady ch\u1ec9 ti\u00eau Ph\u1ea3i thu kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n tr\u00ean b\u00e1o c\u00e1o B01\/BCTC \u0111ang hi\u1ec3n th\u1ecb <strong>\u0110\u00fang.<\/strong><br \/>\nTr\u01b0\u1eddng h\u1ee3p n\u1ebfu D\u01b0 N\u1ee3 v\u00e0 D\u01b0 C\u00f3 TK 131 khi xem b\u00e1o c\u00e1o S05-H (M\u1eabu s\u1ed1 d\u01b0 2 b\u00ean) ch\u01b0a \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf th\u00ec anh\/ ch\u1ecb ki\u1ec3m tra ti\u1ebfp B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 theo m\u1ee5c 3.2 d\u01b0\u1edbi \u0111\u00e2y<\/p>\n<h4 id=\"3-2-kiem-tra-xu-ly-khi-xem-bao-cao-s05-h-mau-so-du-hai-ben-thay-so-du-tk-131-khong-dung-voi-thuc-te-phat-sinh\"><strong>3.2. Ki\u1ec3m tra x\u1eed l\u00fd khi xem b\u00e1o c\u00e1o S05-H (M\u1eabu s\u1ed1 d\u01b0 hai b\u00ean) th\u1ea5y s\u1ed1 d\u01b0 TK 131 kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh<\/strong><\/h4>\n<p>Khi xem b\u00e1o c\u00e1o S05-H (M\u1eabu s\u1ed1 d\u01b0 hai b\u00ean) th\u1ea5y TK 131 c\u00f2n s\u1ed1 d\u01b0 2 b\u00ean, s\u1ed1 d\u01b0 kh\u00f4ng \u0111\u00fang m\u1eb7c d\u00f9 \u0111\u00e3 thanh to\u00e1n h\u1ebft c\u00f4ng n\u1ee3. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng do:<\/p>\n<p>\u2013 Khi ph\u00e1t sinh c\u00f4ng n\u1ee3: Ghi N\u1ee3 TK 131 cho \u0110\u1ed1i t\u01b0\u1ee3ng A.<\/p>\n<p>\u2013 Khi nh\u1eadn thanh to\u00e1n: Ghi C\u00f3 TK 131 nh\u01b0ng l\u1ea1i ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng B.<\/p>\n<p>V\u00ec hai ch\u1ee9ng t\u1eeb kh\u00f4ng kh\u1edbp \u0111\u1ed1i t\u01b0\u1ee3ng n\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng th\u1ec3 t\u1ef1 \u0111\u1ed9ng b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3. C\u00e1ch ki\u1ec3m tra nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o<strong> B\u00e1o c\u00e1o\/B\u00e1o c\u00e1o kh\u00e1c\/B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 <\/strong>\u0111\u1ec3 t\u00ecm c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f2n d\u01b0 c\u00f3 v\u00e0 d\u01b0 n\u1ee3<\/p>\n<ul>\n<li>Ch\u1ecdn th\u1eddi gian<\/li>\n<li>Ch\u1ecdn T\u00e0i kho\u1ea3n: <strong>131<\/strong><\/li>\n<li>Ch\u1ecdn <strong>T\u1ea5t c\u1ea3<\/strong><\/li>\n<li>Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45351 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/17.png\" alt=\"\" width=\"709\" height=\"447\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/17.png 709w, \/2025\/wp-content\/uploads\/2025\/10\/17-300x189.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/17-50x32.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/17-60x38.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/17-100x63.png 100w\" sizes=\"auto, (max-width: 709px) 100vw, 709px\" \/><\/p>\n<ul>\n<li>B\u00e1o c\u00e1o s\u1ebd th\u1ec3 hi\u1ec7n \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean N\u1ee3 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean C\u00f3 \u0111\u00e3 ch\u1ecdn tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n.\u00a0<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45353 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/18.png\" alt=\"\" width=\"1400\" height=\"523\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/18.png 1400w, \/2025\/wp-content\/uploads\/2025\/10\/18-300x112.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/18-1024x383.png 1024w, \/2025\/wp-content\/uploads\/2025\/10\/18-768x287.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/18-50x19.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/18-60x22.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/18-100x37.png 100w\" sizes=\"auto, (max-width: 1400px) 100vw, 1400px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> V\u00e0o <strong>B\u00e1o c\u00e1o\\B\u00e1n h\u00e0ng\\S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu.<\/strong><\/p>\n<ul>\n<li>Ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang c\u00f3 d\u01b0 N\u1ee3 v\u00e0 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 ch\u01b0a b\u00f9 tr\u1eeb cho nhau theo <strong>B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3<\/strong> \u0111\u00e3 in \u1edf <strong>B\u01b0\u1edbc 1<\/strong>.<\/li>\n<li>Ch\u1ecdn <strong>TK 131<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45355 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/10\/19.png\" alt=\"\" width=\"1454\" height=\"666\" srcset=\"\/2025\/wp-content\/uploads\/2025\/10\/19.png 1454w, \/2025\/wp-content\/uploads\/2025\/10\/19-300x137.png 300w, \/2025\/wp-content\/uploads\/2025\/10\/19-1024x469.png 1024w, \/2025\/wp-content\/uploads\/2025\/10\/19-768x352.png 768w, \/2025\/wp-content\/uploads\/2025\/10\/19-50x23.png 50w, \/2025\/wp-content\/uploads\/2025\/10\/19-60x27.png 60w, \/2025\/wp-content\/uploads\/2025\/10\/19-100x46.png 100w\" sizes=\"auto, (max-width: 1454px) 100vw, 1454px\" \/><\/p>\n<ul>\n<li>\u0110\u01a1n v\u1ecb r\u00e0 so\u00e1t l\u1ea1i xem ch\u1ee9ng t\u1eeb n\u00e0o ch\u01b0a ch\u1ecdn \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec t\u00edch v\u00e0o ch\u1ee9ng t\u1eeb t\u1ea1i c\u1ed9t s\u1ed1 hi\u1ec7u tr\u00ean b\u00e1o c\u00e1o.<\/li>\n<li>Tr\u00ean c\u1eeda s\u1ed5 ch\u1ee9ng t\u1eeb c\u1ea7n s\u1eeda, anh\/ch\u1ecb sang ph\u1ea7n <strong>2.Th\u1ed1ng k\u00ea<\/strong> ch\u1ecdn l\u1ea1i \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5:<\/strong> Khi ghi nh\u1eadn kho\u1ea3n ph\u1ea3i thu \u0111\u1ed1i t\u01b0\u1ee3ng: \u0110T A, th\u00ec khi ng\u01b0\u1eddi mua thanh to\u00e1n c\u1ea7n ph\u1ea3i ch\u1ecdn \u1edf <strong>Tab 2.Th\u1ed1ng k\u00ea<\/strong> c\u0169ng \u0111\u1ed1i t\u01b0\u1ee3ng: \u0110T A. Nh\u01b0 v\u1eady, c\u1ea7n s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n cho \u0111\u01a1n v\u1ecb:\u00a0<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<p>N\u1ebfu sai s\u00f3t n\u00e0y ph\u00e1t sinh t\u1eeb k\u1ef3 tr\u01b0\u1edbc (D\u1ef1 n\u1ee3 v\u00e0 D\u01b0 c\u00f3 \u0111\u1ea7u k\u1ef3 b\u1ecb sai) v\u00e0 \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ec3 tr\u00e1nh \u1ea3nh h\u01b0\u1edfng t\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p n\u0103m tr\u01b0\u1edbc th\u00ec th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh trong n\u0103m nay. V\u00ed d\u1ee5 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng B sang \u0111\u1ed1i t\u01b0\u1ee3ng A th\u00ec v\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 131 (C\u1ed9t \u0110\u1ed1i t\u01b0\u1ee3ng N\u1ee3 ch\u1ecdn B)<\/p>\n<p>C\u00f3 TK 131 (C\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng C\u00f3 ch\u1ecdn\u00a0 A)<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> In l\u1ea1i s\u1ed5 <strong>S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sin<\/strong>h &amp; B\u00e1o c\u00e1o <strong>B01\/BCTC<\/strong> \u0111\u1ec3 ki\u1ec3m tra s\u1ed1 li\u1ec7u\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u 2 ch\u1ec9 ti\u00eau\u00a0Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n (m\u00e3 s\u1ed1 131)\u00a0v\u00e0 ch\u1ec9 ti\u00eau\u00a0Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng d\u00e0i h\u1ea1n (m\u00e3 s\u1ed1 181)\u00a0tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B01\/BCTC), \u0111\u1ed3ng th\u1eddi t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1079],"ht-kb-tag":[],"class_list":["post-45341","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b01-bctc-bao-cao-tinh-tinh-tai-chinh"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45341","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\/51"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45341\/revisions"}],"predecessor-version":[{"id":49627,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/45341\/revisions\/49627"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=45341"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=45341"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=45341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}