{"id":2293,"date":"2017-12-25T18:00:55","date_gmt":"2017-12-25T11:00:55","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2293"},"modified":"2026-04-04T10:28:05","modified_gmt":"2026-04-04T03:28:05","slug":"hdqt_cac_tk_doanh_thu_chi_phi_van_con_so_du","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_cac_tk_doanh_thu_chi_phi_van_con_so_du\/","title":{"rendered":"2.2. C\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed v\u1eabn c\u00f2n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ho\u1eb7c cu\u1ed1i k\u1ef3 do ch\u01b0a k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7"},"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<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd nguy\u00ean nh\u00e2n khi\u1ebfn b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00e2n do c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed c\u00f2n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ho\u1eb7c cu\u1ed1i k\u1ef3 ch\u01b0a k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong> Bao g\u1ed3m c\u00e1c nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn, c\u00e1ch ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0, c\u00f4ng th\u1ee9c b\u00e1o c\u00e1o.<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng: <\/strong>D\u00e0nh\u00a0cho doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/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><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/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%;\">\n<div style=\"line-height: 200%; text-align: justify;\">\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>2.1 C\u00e1ch ki\u1ec3m tra<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"margin: 5.25pt 0in; text-align: justify;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o T\u1ed5ng h\u1ee3p, giao di\u00ea\u0323n l\u00e2\u0323p BCTC nh\u1ea5n th\u00eam ch\u1ecdn B01-DN Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n (TT200) ho\u0103\u0323c B01-DN: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (TT133), ho\u1eb7c V\u00e0o B\u00e1o c\u00e1o ch\u1ecdn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn B01-DN Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n (TT200) ho\u0103\u0323c B01-DN: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (TT133)<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn tham s\u1ed1 (k\u1ef3 b\u00e1o c\u00e1o&#8230;) r\u1ed3i nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n<p data-wp-editing=\"1\"><a href=\"\/2026\/wp-content\/uploads\/2025\/11\/bctc.bmp\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-56003\" src=\"\/2026\/wp-content\/uploads\/2025\/11\/bctc-700x756.jpg\" alt=\"\" width=\"700\" height=\"756\" srcset=\"\/2026\/wp-content\/uploads\/2025\/11\/bctc-700x756.jpg 700w, \/2026\/wp-content\/uploads\/2025\/11\/bctc-800x864.jpg 800w, \/2026\/wp-content\/uploads\/2025\/11\/bctc-768x829.jpg 768w, \/2026\/wp-content\/uploads\/2025\/11\/bctc-46x50.jpg 46w, \/2026\/wp-content\/uploads\/2025\/11\/bctc-56x60.jpg 56w, \/2026\/wp-content\/uploads\/2025\/11\/bctc-93x100.jpg 93w, \/2026\/wp-content\/uploads\/2025\/11\/bctc.bmp 1002w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/a><br \/>\n<strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Cho\u0323n ch\u01b0\u0301c n\u0103ng\u00a0<strong>Ki\u00ea\u0309m tra ngay<\/strong> trong m\u1ee5c <strong>2. Ki\u1ec3m tra nguy\u00ean nh\u00e2n B\u1ea3ng c\u00e2n \u0111\u1ed1i kh\u00f4ng c\u00e2n.<\/strong><br \/>\n<span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\"><a href=\"\/2026\/wp-content\/uploads\/2025\/11\/kiem-tra.bmp\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-56005 size-full\" src=\"\/2026\/wp-content\/uploads\/2025\/11\/kiem-tra.bmp\" alt=\"\" width=\"1061\" height=\"462\" srcset=\"\/2026\/wp-content\/uploads\/2025\/11\/kiem-tra.bmp 1061w, \/2026\/wp-content\/uploads\/2025\/11\/kiem-tra-700x305.jpg 700w, \/2026\/wp-content\/uploads\/2025\/11\/kiem-tra-800x348.jpg 800w, \/2026\/wp-content\/uploads\/2025\/11\/kiem-tra-768x334.jpg 768w, \/2026\/wp-content\/uploads\/2025\/11\/kiem-tra-50x22.jpg 50w, \/2026\/wp-content\/uploads\/2025\/11\/kiem-tra-60x26.jpg 60w, \/2026\/wp-content\/uploads\/2025\/11\/kiem-tra-100x44.jpg 100w\" sizes=\"auto, (max-width: 1061px) 100vw, 1061px\" \/><\/a><\/span><\/strong><\/span><\/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<h4><strong>2.2 Nguy\u00ean nh\u00e2n <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Do ca\u0301c t\u00e0i kho\u1ea3n doanh thu, chi phi\u0301 v\u00e2\u0303n co\u0300n s\u00f4\u0301 d\u01b0 \u0111\u00e2\u0300u ky\u0300 ho\u0103\u0323c cu\u00f4\u0301i ky\u0300 ch\u01b0a \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u00ea\u0323n k\u00ea\u0301t chuy\u00ea\u0309n la\u0303i l\u00f4\u0303 ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 sau \u0111\u00f3 c\u00f3 thay \u0111\u1ed5i ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed nh\u01b0ng th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u1ea1i.<\/li>\n<li>Do c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed c\u00f3 t\u00edch theo d\u00f5i chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng<\/li>\n<li>Do \u0111\u01a1n v\u1ecb c\u00f3 chi nh\u00e1nh ph\u1ee5 thu\u1ed9c nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 \u1edf chi nh\u00e1nh<\/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<h4><strong>2.3 C\u00e1ch x\u1eed l\u00fd<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 1:<\/strong> Ki\u1ec3m tra m\u1ee5c<strong> 2.Ca\u0301c t\u00e0i kho\u1ea3n doanh thu, chi phi\u0301 v\u00e2\u0303n co\u0300n s\u00f4\u0301 d\u01b0 \u0111\u00e2\u0300u ky\u0300 ho\u0103\u0323c cu\u00f4\u0301i ky\u0300 ch\u01b0a do ch\u01b0a \u0111\u01b0\u01a1\u0323c k\u00ea\u0301t chuy\u00ea\u0309n la\u0303i l\u00f4\u0303.<\/strong><\/span><span style=\"font-size: 12pt;\"><a href=\"\/2026\/wp-content\/uploads\/2025\/11\/KIEM-TRA-KHONG-CAN-2.bmp\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-56009 size-full\" src=\"\/2026\/wp-content\/uploads\/2025\/11\/KIEM-TRA-KHONG-CAN-2.bmp\" alt=\"\" width=\"1166\" height=\"482\" srcset=\"\/2026\/wp-content\/uploads\/2025\/11\/KIEM-TRA-KHONG-CAN-2.bmp 1166w, \/2026\/wp-content\/uploads\/2025\/11\/KIEM-TRA-KHONG-CAN-2-700x289.jpg 700w, \/2026\/wp-content\/uploads\/2025\/11\/KIEM-TRA-KHONG-CAN-2-800x331.jpg 800w, \/2026\/wp-content\/uploads\/2025\/11\/KIEM-TRA-KHONG-CAN-2-768x317.jpg 768w, \/2026\/wp-content\/uploads\/2025\/11\/KIEM-TRA-KHONG-CAN-2-50x21.jpg 50w, \/2026\/wp-content\/uploads\/2025\/11\/KIEM-TRA-KHONG-CAN-2-60x25.jpg 60w, \/2026\/wp-content\/uploads\/2025\/11\/KIEM-TRA-KHONG-CAN-2-100x41.jpg 100w\" sizes=\"auto, (max-width: 1166px) 100vw, 1166px\" \/><\/a><\/span><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> X\u1eed l\u00fd s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n doanh thu chi ph\u00ed<\/p>\n<ul>\n<li>N\u1ebfu d\u1eef li\u1ec7u c\u00f3 ng\u00e0y b\u1eaft \u0111\u1ea7u ch\u00ednh l\u00e0 tham s\u1ed1 t\u1eeb ng\u00e0y khi l\u1eadp b\u00e1o c\u00e1o (ki\u1ec3m tra ng\u00e0y b\u1eaft \u0111\u1ea7u theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/xemngay_batdau_hachtoan\/\">t\u1ea1i \u0111\u00e2y<\/a>) th\u00ec anh\/ch\u1ecb v\u00e0o Nghi\u1ec7p v\u1ee5\/ Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u, chu\u1ed9t ph\u1ea3i v\u00e0o c\u00e1c d\u00f2ng t\u00e0i kho\u1ea3n doanh thu chi ph\u00ed c\u00f2n s\u1ed1 d\u01b0 ch\u1ecdn x\u00f3a. N\u1ebfu d\u1eef li\u1ec7u li\u00ean n\u0103m, ng\u00e0y b\u1eaft \u0111\u1ea7u bao g\u1ed3m c\u00e1c n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc:\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/ket-chuyen-lai-lo-de-xac-dinh-ket-qua-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/a>.<\/li>\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00e3\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/ket-chuyen-lai-lo-de-xac-dinh-ket-qua-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/a>\u00a0nh\u01b0ng c\u00f3 thay \u0111\u1ed5i ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed th\u00ec c\u1ea7n x\u00f3a ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 \u0111\u00e3 l\u1eadp v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u1ea1i.<\/li>\n<li>N\u1ebfu sau khi k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 v\u1eabn c\u00f2n s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c \u0111\u1ea7u t\u00e0i kho\u1ea3n 5 &#8211; 9 v\u00e0 d\u01b0 n\u1ee3 b\u1eb1ng d\u01b0 c\u00f3 l\u00e0 do t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n c\u1ee7a anh\/ch\u1ecb \u0111ang theo d\u00f5i \u0111\u1ed1i t\u01b0\u1ee3ng. Anh\/ch\u1ecb b\u1ecf t\u00edch theo d\u00f5i \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1 h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/toi-muon-theo-doi-tai-khoan-1388-3388-chi-tiet-theo-tung-doi-tuong-thi-phai-lam-the-nao\/\">t\u1ea1i \u0111\u00e2y<\/a> sau \u0111\u00f3 k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 l\u1ea1i.<\/li>\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 chi nh\u00e1nh ph\u1ee5 thu\u1ed9c, c\u1ea7n v\u00e0o t\u1eebng chi nh\u00e1nh l\u00e0m vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 theo t\u1eebng chi nh\u00e1nh<\/li>\n<li>Ri\u00eang v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n 62x (621, 622, 627) c\u00f2n s\u1ed1 d\u01b0 th\u00ec anh\/ch\u1ecb c\u1ea7n ki\u1ec3m tra \u0111\u01a1n v\u1ecb m\u00ecnh c\u00f3 t\u00ednh gi\u00e1 th\u00e0nh kh\u00f4ng? N\u1ebfu kh\u00f4ng t\u00ednh gi\u00e1 th\u00e0nh th\u00ec anh\/ch\u1ecb m\u1edf c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh t\u00e0i kho\u1ea3n 62x s\u1eeda l\u1ea1i sang t\u00e0i kho\u1ea3n kh\u00e1c v\u00e0 k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 l\u1ea1i. N\u1ebfu c\u00f3 t\u00ednh gi\u00e1 th\u00e0nh th\u00ec anh\/ch\u1ecb c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh kh\u00f4ng? N\u1ebfu c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh th\u00ec anh\/ch\u1ecb k\u1ebft chuy\u1ec3n gi\u00e1 th\u00e0nh theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-khi-tai-khoan-621-622-627-con-so-du-sau-khi-tinh-gia-thanh\/\">t\u1ea1i \u0111\u00e2y<\/a>. N\u1ebfu kh\u00f4ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 ch\u1ec9 h\u1ea1ch to\u00e1n s\u1ed1 li\u1ec7u t\u1ef1 t\u00ednh \u1edf ngo\u00e0i v\u00e0o th\u00ec anh\/ch\u1ecb h\u1ea1ch to\u00e1n tay k\u1ebft chuy\u1ec3n n\u1ee3 154 c\u00f3 62x v\u00e0o Nghi\u1ec7p v\u1ee5\/ T\u1ed5ng h\u1ee3p\/ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> L\u1eadp l\u1ea1i BCTC v\u00e0 ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u.<\/p>\n<p><span style=\"font-size: 12pt;\">Tham kh\u1ea3o th\u00eam 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 :<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_kiem_tra_bcdkt_bcthtc_khong_can\/\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/li>\n<li><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam_the_nao_khi_in_bao_cao_ket_qua_hoat_dong_kinh_doanh_so_lieu_bi_lech\/\" target=\"_blank\" rel=\"noopener noreferrer\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpsme.misa.vn\/2026\/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 noreferrer\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP tr\u1ef1c ti\u1ebfp)<\/a><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam_the_nao_khi_in_bao_cao_luu_chuyen_tien_te_pp_gian_tiep_ke_toan_thuong_thuong_thay_so_lieu_tien_va_tuong_duong_tien_giua_bao_cao_luu_chuyen_tien_te_va_bang_can_doi_ke_toan_bi_lech\/\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp)<\/a><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/in_thuyet_minh_bctc_thong_tin_ky_ke_toan_nam_khong_lay_dung_ky_ke_toan_dang_lap\/\" target=\"_blank\" rel=\"noopener noreferrer\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/span><\/li>\n<\/ul>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":120,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-2293","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/120"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=2293"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2293\/revisions"}],"predecessor-version":[{"id":69025,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2293\/revisions\/69025"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=2293"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=2293"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=2293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}