{"id":34812,"date":"2023-12-22T15:38:02","date_gmt":"2023-12-22T08:38:02","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=34812"},"modified":"2025-11-06T13:35:59","modified_gmt":"2025-11-06T06:35:59","slug":"lam-the-nao-khi-phan-bo-chi-phi-chung-chi-len-ket-qua-cua-1-doi-tuong-tap-hop-chi-phi","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/lam-the-nao-khi-phan-bo-chi-phi-chung-chi-len-ket-qua-cua-1-doi-tuong-tap-hop-chi-phi\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi Ph\u00e2n b\u1ed5 chi ph\u00ed chung ch\u1ec9 l\u00ean k\u1ebft qu\u1ea3 c\u1ee7a 1 \u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed\/C\u00f4ng tr\u00ecnh\/\u0110\u01a1n h\u00e0ng\/H\u1ee3p \u0111\u1ed3ng?"},"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> H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p khi t\u00ednh gi\u00e1 th\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m, b\u01b0\u1edbc Ph\u00e2n b\u1ed5 chi ph\u00ed chung ch\u1ec9 l\u00ean k\u1ebft qu\u1ea3 ph\u00e2n b\u1ed5 c\u1ee7a 1 \u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed (\u0110TTHCP), C\u00f4ng tr\u00ecnh, \u0110\u01a1n h\u00e0ng, H\u1ee3p \u0111\u1ed3ng.<\/p>\n<p><b>Bi\u1ec3u hi\u1ec7n:<\/b><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/2023\/wp-content\/uploads\/2023\/12\/2023-12-20_13-44-04.png\" alt=\"\" width=\"799\" height=\"607\" \/><br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p cho t\u1eebng lo\u1ea1i ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra, thi\u1ebft l\u1eadp l\u1ea1i d\u1eef li\u1ec7u v\u00e0 \u0111\u1ecbnh m\u1ee9c<\/li>\n<li>\u0110i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 khi ph\u1ea7n m\u1ec1m l\u00e0m tr\u00f2n v\u1ec1 0<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p <\/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. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/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<h4><strong>Nguy\u00ean nh\u00e2n 1: Do kh\u00f4ng ph\u00e1t sinh chi ph\u00ed theo lo\u1ea1i Ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5<\/strong><\/h4>\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%;\"><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/div><\/span><\/span><br \/>\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><strong>\u0110\u1ed1i v\u1edbi ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 theo: Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, Chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>Nguy\u00ean nh\u00e2n:\u00a0<\/strong>Do kh\u00f4ng ph\u00e1t sinh chi ph\u00ed tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ebfn \u0110\u1ed1i t\u01b0\u1ee3ng THCP, C\u00f4ng tr\u00ecnh, \u0110\u01a1n h\u00e0ng, H\u1ee3p \u0111\u1ed3ng tr\u00ean k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh.<\/li>\n<li><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>Tr\u00ean giao di\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed chung nh\u1ea5n <strong>H\u1ee7y b\u1ecf<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>T\u00edch chu\u1ed9t ph\u1ea3i v\u00e0o k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh\/ch\u1ecdn <strong>T\u1eadp h\u1ee3p chi ph\u00ed tr\u1ef1c ti\u1ebfp<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34832\" src=\"\/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_16-10-48-1.png\" alt=\"\" width=\"589\" height=\"371\" srcset=\"\/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_16-10-48-1.png 589w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_16-10-48-1-50x31.png 50w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_16-10-48-1-60x38.png 60w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_16-10-48-1-100x63.png 100w\" sizes=\"auto, (max-width: 589px) 100vw, 589px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>Ki\u1ec3m tra c\u00e1c m\u00e3 \u0110\u1ed1i t\u01b0\u1ee3ng THCP c\u00f3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp hay ch\u01b0a ?<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu th\u1ef1c t\u1ebf c\u00f3 ph\u00e1t sinh, ki\u1ec3m tra ch\u1ee9ng t\u1eeb \u0111\u00e3 ch\u1ecdn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u00e3 \u0111\u1ed1i t\u01b0\u1ee3ng THCP tr\u00ean ch\u1ee9ng t\u1eeb hay ch\u01b0a, b\u1ed5 sung n\u1ebfu c\u00f3.<\/li>\n<li>N\u1ebfu th\u1ef1c t\u1ebf kh\u00f4ng ph\u00e1t sinh chi ph\u00ed tr\u1ef1c ti\u1ebfp, ch\u1ec9 c\u00f3 chi ph\u00ed chung th\u00ec t\u1ef7 l\u1ec7 % ph\u00e2n b\u1ed5, b\u1ea1n ph\u1ea3i t\u1ef1 g\u00f5 tay l\u1ea1i<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Ki\u1ec3m tra t\u01b0\u01a1ng t\u1ef1 v\u1edbi ph\u01b0\u01a1ng th\u1ee9c Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, Chi ph\u00ed tr\u1ef1c ti\u1ebfp.<\/strong><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/div><\/span><\/span><br \/>\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><strong>\u0110\u1ed1i v\u1edbi ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 theo \u0110\u1ecbnh m\u1ee9c (Ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3n \u0111\u01a1n, h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7, c\u00f4ng tr\u00ecnh)<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>Nguy\u00ean nh\u00e2n<\/strong>: Do ch\u01b0a khai b\u00e1o \u0111\u1ecbnh m\u1ee9c cho t\u1ea5t c\u1ea3 c\u00e1c m\u00e3 \u0110\u1ed1i t\u01b0\u1ee3ng THCP, ho\u1eb7c m\u00e3 C\u00f4ng tr\u00ecnh c\u1ea7n ph\u00e2n b\u1ed5.<\/li>\n<li><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/li>\n<\/ul>\n<p>B\u1ea1n th\u1ef1c hi\u1ec7n khai b\u00e1o \u0111\u1ecbnh m\u1ee9c cho t\u1ea5t c\u1ea3 c\u00e1c m\u00e3 \u0110\u1ed1i t\u01b0\u1ee3ng THCP, C\u00f4ng tr\u00ecnh, \u0110\u01a1n h\u00e0ng, H\u1ee3p \u0111\u1ed3ng theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Thi\u1ebft l\u1eadp \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed theo \u0110\u1ed1i t\u01b0\u1ee3ng THCP: <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/thiet_lap_dinh_muc_phan_bo_chi_phi_theo_doi_tuong_thcp\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>Thi\u1ebft l\u1eadp \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed theo C\u00f4ng tr\u00ecnh: <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/thiet_lap_dinh_muc_phan_bo_chi_phi_theo_cong_trinh\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/div><\/span><\/span><br \/>\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><strong>\u0110\u1ed1i v\u1edbi ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 theo Doanh thu <\/strong><strong>(Ph\u01b0\u01a1ng ph\u00e1p c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng)<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>Nguy\u00ean nh\u00e2n<\/strong>: Do ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu ho\u1eb7c \u0111\u00e3 l\u1eadp nh\u01b0ng \u1edf tab Th\u1ed1ng k\u00ea ch\u01b0a ch\u1ecdn C\u00f4ng tr\u00ecnh, \u0110\u01a1n h\u00e0ng, H\u1ee3p \u0111\u1ed3ng tr\u00ean ch\u1ee9ng t\u1eeb<\/li>\n<li><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/li>\n<\/ul>\n<p>Ki\u1ec3m tra \u0111\u00e3 l\u1eadp \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu hay ch\u01b0a?<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu ch\u01b0a l\u1eadp, nh\u1eadp b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7<\/li>\n<li>N\u1ebfu \u0111\u00e3 l\u1eadp m\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra, \u1edf tab Th\u1ed1ng k\u00ea ch\u1ecdn \u0111\u1ea7y \u0111\u1ee7 C\u00f4ng tr\u00ecnh, \u0110\u01a1n h\u00e0ng, H\u1ee3p \u0111\u1ed3ng tr\u00ean ch\u1ee9ng t\u1eeb<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34840\" src=\"\/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_17-26-59.png\" alt=\"\" width=\"1020\" height=\"474\" srcset=\"\/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_17-26-59.png 1020w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_17-26-59-700x325.png 700w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_17-26-59-800x372.png 800w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_17-26-59-768x357.png 768w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_17-26-59-50x23.png 50w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_17-26-59-60x28.png 60w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_17-26-59-100x46.png 100w\" sizes=\"auto, (max-width: 1020px) 100vw, 1020px\" \/><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/div><\/span><\/span><br \/>\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><strong>\u0110\u1ed1i v\u1edbi ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 theo S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m nh\u1eadp kho<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>Nguy\u00ean nh\u00e2n<\/strong>: Do ch\u01b0a l\u1eadp phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m ho\u1eb7c tr\u00ean phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m ch\u01b0a ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng THCP<\/li>\n<li><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/li>\n<\/ul>\n<p>Ki\u1ec3m tra \u0111\u00e3 l\u1eadp \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb nh\u1eadp kho th\u00e0nh ph\u1ea9m hay ch\u01b0a?<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu ch\u01b0a l\u1eadp, nh\u1eadp b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7<\/li>\n<li>N\u1ebfu \u0111\u00e3 l\u1eadp m\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra, \u1edf tab Th\u1ed1ng k\u00ea ch\u1ecdn \u0111\u1ea7y \u0111\u1ee7 \u0110\u1ed1i t\u01b0\u1ee3ng THCP tr\u00ean ch\u1ee9ng t\u1eeb<\/li>\n<\/ul>\n<\/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<h4><strong>Nguy\u00ean nh\u00e2n 2: Do T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 qu\u00e1 nh\u1ecf n\u00ean ph\u1ea7n m\u1ec1m l\u00e0m tr\u00f2n v\u1ec1 0<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0T\u0103ng s\u1ed1 th\u1eadp ph\u00e2n c\u1ee7a c\u1ed9t T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5<\/p>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>V\u00e0o <strong>H\u1ec7 th\u1ed1ng\/T\u00f9y ch\u1ecdn\/\u0110\u1ecbnh d\u1ea1ng s\u1ed1<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34820\" src=\"\/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-29-18.png\" alt=\"\" width=\"1117\" height=\"624\" srcset=\"\/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-29-18.png 1117w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-29-18-700x391.png 700w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-29-18-800x447.png 800w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-29-18-768x429.png 768w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-29-18-50x28.png 50w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-29-18-60x34.png 60w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-29-18-100x56.png 100w\" sizes=\"auto, (max-width: 1117px) 100vw, 1117px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2; <\/strong>T\u1ea1i m\u1ee5c\u00a0<strong>S\u1ed1 ch\u1eef s\u1ed1 c\u1ee7a ph\u1ea7n th\u1eadp ph\u00e2n<\/strong>, nh\u1ea5n Thay \u0111\u1ed5i \u0111\u1ecbnh d\u1ea1ng s\u1ed1<\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>D\u00f2ng\u00a0<strong>T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5<\/strong>, b\u1ea1n g\u00f5 s\u1ed1<strong>\u00a010<\/strong>\\nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34821\" src=\"\/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-31-46.png\" alt=\"\" width=\"974\" height=\"663\" srcset=\"\/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-31-46.png 974w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-31-46-700x476.png 700w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-31-46-800x545.png 800w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-31-46-768x523.png 768w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-31-46-50x34.png 50w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-31-46-60x41.png 60w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-31-46-100x68.png 100w\" sizes=\"auto, (max-width: 974px) 100vw, 974px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4: <\/strong>M\u1edf l\u1ea1i b\u1ea3ng Ph\u00e2n b\u1ed5 chi ph\u00ed chung, ph\u1ea7n m\u1ec1m s\u1ebd t\u0103ng t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u00ean<\/p>\n<p><strong>B\u01b0\u1edbc 5: <\/strong>N\u1ebfu<strong> t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 qu\u00e1 nh\u1ecf th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd l\u00e0m tr\u00f2n v\u1ec1 0<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34822\" src=\"\/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-36-21.png\" alt=\"\" width=\"793\" height=\"618\" srcset=\"\/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-36-21.png 793w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-36-21-700x546.png 700w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-36-21-768x599.png 768w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-36-21-50x39.png 50w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-36-21-60x47.png 60w, \/2023\/wp-content\/uploads\/2023\/12\/2023-12-22_15-36-21-100x78.png 100w\" sizes=\"auto, (max-width: 793px) 100vw, 793px\" \/><\/p>\n<\/div><\/div>\n<\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":128,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2637],"ht-kb-tag":[],"class_list":["post-34812","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-gia-thanh-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/34812","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/128"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=34812"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/34812\/revisions"}],"predecessor-version":[{"id":54373,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/34812\/revisions\/54373"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=34812"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=34812"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=34812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}