{"id":947,"date":"2019-12-25T17:48:03","date_gmt":"2019-12-25T17:48:03","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=947"},"modified":"2026-02-28T08:26:09","modified_gmt":"2026-02-28T01:26:09","slug":"theodoi_va_phanbo_chiphitratruoc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/theodoi_va_phanbo_chiphitratruoc\/","title":{"rendered":"Qu\u1ea3n l\u00fd c\u00e1c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc"},"content":{"rendered":"<div style=\"line-height: 200%; text-align: justify;\">\n<p style=\"margin: 5.25pt 0cm; padding: 0px; text-align: justify;\"><span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; font-size: 12pt; color: #000000;\"><strong><span style=\"color: black;\">Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n<br \/>\n<\/span><\/strong><\/span><\/p>\n<blockquote style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\"><p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/sRVSuF4rnEM\" width=\"860\" height=\"482\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p><\/blockquote>\n<p style=\"margin: 0px; padding: 0px; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: <a style=\"text-decoration: none; color: #2495d2;\" href=\"https:\/\/vimeo.com\/606172689\" target=\"_blank\" rel=\"noopener noreferrer\">Ta\u0323i \u0111\u00e2y <\/a><\/span><\/strong><span style=\"color: black;\">(<a style=\"text-decoration: none; color: #2495d2;\" href=\"xem_va_tai_phim_huong_dan\">Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim<\/a>)<\/span><\/span><\/p>\n<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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0Gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u quy tr\u00ecnh ghi nh\u1eadn, khai b\u00e1o, ph\u00e2n b\u1ed5 v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m, \u0111\u1ea3m b\u1ea3o ph\u00e2n b\u1ed5 \u0111\u00fang v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh t\u1eebng k\u1ef3 theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n<li>Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e1t sinh theo t\u1eebng h\u00ecnh th\u1ee9c thanh to\u00e1n<\/li>\n<li>Khai b\u00e1o chi ti\u1ebft c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u1ea7n ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3<\/li>\n<li>Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ecbnh k\u1ef3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan<\/li>\n<li>Xem v\u00e0 xu\u1ea5t c\u00e1c b\u00e1o c\u00e1o li\u00ean quan \u0111\u1ebfn chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh, h\u1ec7 th\u1ed1ng s\u1ed5, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u v\u00e0 c\u00e1ch ph\u00e2n b\u1ed5 th\u00e1ng \u0111\u1ea7u ti\u00ean<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u00e1t sinh chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u1ea7n ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3<\/p>\n<\/div><\/div> <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><strong>2. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt;\">Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (thu\u00ea v\u0103n ph\u00f2ng, thu\u00ea TSC\u0110&#8230;) ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed SXKD c\u1ee7a nhi\u1ec1u k\u1ef3<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 242\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<br \/>\nN\u1ee3 TK 133\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) <\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\">C\u00f3 c\u00e1c TK 111, 112, 331, 334, 338,&#8230; T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt;\">\u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 154 (Th\u00f4ng t\u01b0 133)\u00a0 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang n\u1ebfu d\u00f9ng \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">N\u1ee3 c\u00e1c TK 623, 627 (Th\u00f4ng t\u01b0 200 ho\u1eb7c Th\u00f4ng t\u01b0 99)\u00a0 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang n\u1ebfu d\u00f9ng \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">N\u1ee3 c\u00e1c TK 641 (Chi ph\u00ed b\u00e1n h\u00e0ng), 642 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p) (Th\u00f4ng t\u01b0 200 ho\u1eb7c Th\u00f4ng t\u01b0 99) n\u1ebfu d\u00f9ng \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed h\u00e0ng k\u1ef3 kh\u00f4ng ph\u1ea3i \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">N\u1ee3 c\u00e1c TK 6421 (Chi ph\u00ed b\u00e1n h\u00e0ng), 642 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p) (Th\u00f4ng t\u01b0 133) n\u1ebfu d\u00f9ng \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed h\u00e0ng k\u1ef3 kh\u00f4ng ph\u1ea3i \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\">C\u00f3 TK 242\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e2n b\u1ed5 trong k\u1ef3<\/span><\/p>\n<\/div><\/div> <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><strong>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/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> <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>3.1  Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e1t sinh <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt;\">Tuy\u0300 thu\u00f4\u0323c va\u0300o hi\u0300nh th\u01b0\u0301c thanh toa\u0301n, ca\u0301c khoa\u0309n chi phi\u0301 na\u0300y se\u0303 \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n tr\u00ean ph\u00e2n h\u00ea\u0323 Quy\u0303, Ng\u00e2n ha\u0300ng ho\u0103\u0323c T\u00f4\u0309ng h\u01a1\u0323p. Vi\u0301 du\u0323 tr\u00ean ph\u00e2n h\u00ea\u0323 Ng\u00e2n ha\u0300ng.<\/span>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt;\">Khai b\u00e1o th\u00f4ng tin Ng\u00e0y h\u1ea1ch to\u00e1n, Ng\u00e0y ch\u1ee9ng t\u1eeb, S\u1ed1 ch\u1ee9ng t\u1eeb&#8230;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Th\u00f4ng tin h\u1ea1ch to\u00e1n chi ti\u1ebft ( L\u01b0u \u00fd v\u1edbi gi\u00e1 tr\u1ecb Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u1ea7n h\u1ea1ch to\u00e1n N\u1ee3 242).<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">C\u00e1c th\u00f4ng tin th\u1ed1ng k\u00ea kh\u00e1c ( n\u1ebfu c\u1ea7n).<br \/>\n<\/span><span style=\"font-size: 12pt;\"><br \/>\n<img decoding=\"async\" class=\"img-size70\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/ccdc_chiphi_01.png&quot;\" alt=\"\" \/>\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div> <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>3.2  Khai b\u00e1o c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ea7n ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o menu <strong>Nghi\u1ec7p v\u1ee5\\T\u1ed5ng h\u1ee3p\\Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/strong><\/span><\/strong><\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn <b>Th\u00eam.<\/b><br \/>\n<strong>B\u01b0\u1edbc 3:<\/strong> Khai ba\u0301o th\u00f4ng tin v\u00ea\u0300 khoa\u0309n chi phi\u0301 c\u00e2\u0300n ph\u00e2n b\u00f4\u0309.<br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">Tab <strong>Thi\u00ea\u0301t l\u00e2\u0323p ph\u00e2n b\u00f4\u0309<\/strong>: cho\u0323n 1 ho\u1eb7c nhi\u1ec1u \u0111\u00f4\u0301i t\u01b0\u01a1\u0323ng ph\u00e2n b\u1ed5 thu\u1ed9c lo\u1ea1i\u00a0\u0111\u00f4\u0301i t\u01b0\u01a1\u0323ng THCP\/ c\u00f4ng tri\u0300nh\/ \u0111\u01a1n ha\u0300ng\/ h\u01a1\u0323p \u0111\u00f4\u0300ng\/ \u0111\u01a1n vi\u0323. =&gt; T\u00f4\u0309ng ty\u0309 l\u00ea\u0323 ph\u00e2n b\u00f4\u0309 pha\u0309i b\u0103\u0300ng 100% va\u0300 b\u0103\u0301t bu\u00f4\u0323c pha\u0309i nh\u00e2\u0323p TK chi phi\u0301 \u0111\u00ea\u0309 la\u0300m c\u0103n ph\u00e2n b\u00f4\u0309 va\u0300 ha\u0323ch toa\u0301n chi phi\u0301 trong ca\u0301c ky\u0300.<\/span><\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/chiphitratruoc_01.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">Tab <strong>T\u00e2\u0323p h\u01a1\u0323p ch\u01b0\u0301ng t\u01b0\u0300<\/strong>: cho\u0323n ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300 ghi nh\u00e2\u0323n chi phi\u0301 pha\u0301t sinh \u0111a\u0303 \u0111\u01b0\u01a1\u0323c l\u00e2\u0323p \u01a1\u0309 b\u01b0\u01a1\u0301c 1:<\/span><\/strong><\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">Nh\u1ea5n <\/span>Ch\u1ecdn ch\u1ee9ng t\u1eeb<span style=\"font-weight: normal;\">.<\/span><\/strong><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">Thi\u1ebft l\u1eadp \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb c\u1ea7n t\u1eadp h\u1ee3p v\u00e0 nh\u1ea5n <strong>L\u1ea5y d\u1eef li\u1ec7u<\/strong>.<\/span><\/strong><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">T\u00edch ch\u1ecdn ch\u1ee9ng t\u1eeb v\u00e0 nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd.<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size70\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/ccdc_chiphi_05.png&quot;\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><br \/>\n<span style=\"font-weight: normal;\"><br \/>\n<strong><em>L\u01b0u y\u0301:<\/em><\/strong><\/span><br \/>\n<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u h\u1ea1ch to\u00e1n \u0111a chi nh\u00e1nh v\u00e0 s\u1eed d\u1ee5ng c\u1ea3 hai h\u1ec7 th\u1ed1ng s\u1ed5 (t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n tr\u1ecb), ca\u0301c khoa\u0309n chi phi\u0301 tra\u0309 tr\u01b0\u01a1\u0301c \u0111\u01b0\u01a1\u0323c khai ba\u0301o khi \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i chi nh\u00e1nh n\u00e0o, s\u1ed5 n\u00e0o se\u0303 ch\u1ec9 \u0111\u01b0\u1ee3c l\u01b0u tr\u00ean chi nh\u00e1nh \u0111\u00f3 v\u00e0 s\u1ed5 \u0111\u00f3. Nh\u00e2\u0301n <strong>L\u00e2\u0301y t\u01b0\u0300 h\u00ea\u0323 th\u00f4\u0301ng s\u00f4\u0309 ta\u0300i chi\u0301nh<\/strong> (ho\u0103\u0323c ng\u01b0\u01a1\u0323c la\u0323i) trong tr\u01b0\u01a1\u0300ng h\u01a1\u0323p mu\u00f4\u0301n l\u00e2\u0301y th\u00f4ng tin khoa\u0309n chi phi\u0301 tra\u0309 tr\u01b0\u01a1\u0301c t\u01b0\u0300 s\u00f4\u0309 na\u0300y sang s\u00f4\u0309 kha\u0301c. <\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size60\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/ccdc_chiphi_07.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>\u0110\u00ea\u0309 khai ba\u0301o ca\u0301c khoa\u0309n chi phi\u0301 pha\u0301t sinh tr\u01b0\u01a1\u0301c \u0111\u1ea7u k\u1ef3: V\u00e0o menu <strong>Nghi\u1ec7p v\u1ee5\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>\\tab <strong>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-55407 size-full\" src=\"\/2026\/wp-content\/uploads\/2025\/11\/cptt.jpg\" alt=\"\" width=\"1566\" height=\"564\" srcset=\"\/2026\/wp-content\/uploads\/2025\/11\/cptt.jpg 1566w, \/2026\/wp-content\/uploads\/2025\/11\/cptt-700x252.jpg 700w, \/2026\/wp-content\/uploads\/2025\/11\/cptt-800x288.jpg 800w, \/2026\/wp-content\/uploads\/2025\/11\/cptt-768x277.jpg 768w, \/2026\/wp-content\/uploads\/2025\/11\/cptt-50x18.jpg 50w, \/2026\/wp-content\/uploads\/2025\/11\/cptt-1536x553.jpg 1536w, \/2026\/wp-content\/uploads\/2025\/11\/cptt-60x22.jpg 60w, \/2026\/wp-content\/uploads\/2025\/11\/cptt-100x36.jpg 100w\" sizes=\"auto, (max-width: 1566px) 100vw, 1566px\" \/><\/span><\/p>\n<ul>\n<li>C\u00f3 th\u1ec3 khai b\u00e1o nhanh chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ea7u k\u1ef3, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng c\u00e1ch <a href=\"\/2026\/kb\/html_10050000\/\" target=\"_blank\" rel=\"noopener\">nh\u1eadp kh\u1ea9u excel\u00a0<\/a><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20787\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/36-2-700x283.png\" alt=\"\" width=\"700\" height=\"283\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/36-2-700x283.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/36-2-800x324.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/36-2-768x311.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/36-2-50x20.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/36-2-60x24.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/36-2-100x40.png 100w, \/2026\/wp-content\/uploads\/2019\/12\/36-2.png 894w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/div><\/div> <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>3.3  Ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o menu <strong>Nghi\u1ec7p v\u1ee5\\T\u1ed5ng h\u1ee3p\\Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\\Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong>.<\/span><\/strong><\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Nh\u1ea5n <strong>Th\u00eam<\/strong>.<br \/>\n<strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Ch\u1ecdn k\u1ef3 ph\u00e2n b\u1ed5 chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u00e0 nh\u1ea5n <span style=\"font-weight: bold;\">\u0110\u1ed3ng \u00fd<\/span>.<br \/>\n<\/span><span style=\"font-size: 12pt;\"><br \/>\n<img decoding=\"async\" class=\"img-size70\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/chiphitratruoc_03.png&quot;\" alt=\"\" \/><\/span><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><strong>B\u01b0\u1edbc 4:<\/strong> H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u00f9ng s\u1ed1 ti\u1ec1n ph\u00e2n b\u1ed5 trong k\u1ef3:<\/span><br \/>\n<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">X\u00e1c \u0111\u1ecbnh ca\u0301c khoa\u0309n chi phi\u0301 c\u00e2\u0300n ph\u00e2n b\u00f4\u0309.<\/span><\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size70\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/ccdc_chiphi_12.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">Ph\u00e2n b\u1ed5 chi phi\u0301 cho ca\u0301c \u0111\u00f4\u0301i t\u01b0\u01a1\u0323ng \u0111a\u0303 \u0111\u01b0\u01a1\u0323c thi\u00ea\u0301t l\u00e2\u0323p ta\u0323i b\u01b0\u01a1\u0301c 2.<\/span><\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size70\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/ccdc_chiphi_13.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">Ghi nh\u00e2\u0323n bu\u0301t toa\u0301n ha\u0323ch toa\u0301n chi phi\u0301.<\/span><\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size70\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/ccdc_chiphi_14.png&quot;\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/strong><\/span><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p Ng\u00e0y ghi t\u0103ng Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00f4ng tr\u00f2n th\u00e1ng th\u00ec b\u1ea1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn C\u00e1ch ph\u00e2n b\u1ed5 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc cho th\u00e1ng \u0111\u1ea7u ti\u00ean b\u1eb1ng c\u00e1ch v\u00e0o menu <strong>H\u1ec7 th\u1ed1ng\/Tu\u1ef3 ch\u1ecdn\/m\u1ee5c Tu\u1ef3 ch\u1ecdn chung, <\/strong>t\u1ea1i d\u00f2ng &#8220;<strong>C\u00e1ch ph\u00e2n b\u1ed5 CCDC, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, doanh thu nh\u1eadn tr\u01b0\u1edbc th\u00e1ng \u0111\u1ea7u ti\u00ean<\/strong>&#8221; ch\u1ecdn m\u1ee5c &#8220;<strong>Ph\u00e2n b\u1ed5 t\u1eeb ng\u00e0y ghi t\u0103ng\/ng\u00e0y b\u1eaft \u0111\u1ea7u ph\u00e2n b\u1ed5<\/strong>&#8220;<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39621\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/TC_1.png\" alt=\"\" width=\"899\" height=\"676\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/TC_1.png 899w, \/2026\/wp-content\/uploads\/2019\/12\/TC_1-700x526.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/TC_1-800x602.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/TC_1-768x577.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/TC_1-50x38.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/TC_1-60x45.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/TC_1-100x75.png 100w\" sizes=\"auto, (max-width: 899px) 100vw, 899px\" \/><\/p>\n<\/div><\/div> <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>3.4  Xem c\u00e1c b\u00e1o c\u00e1o li\u00ean quan \u0111\u1ebfn chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1:<\/strong> Ch\u1ecdn <strong>B\u00e1o c\u00e1o<\/strong>\\tab\u00a0<strong>Danh s\u00e1ch<\/strong>\u00a0<strong>B\u00e1o c\u00e1o<\/strong>\\nh\u00f3m b\u00e1o c\u00e1o\u00a0<strong>T\u1ed5ng h\u1ee3p <\/strong>(Ho\u1eb7c V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\\tab<strong>B\u00e1o c\u00e1o ph\u00e2n t\u00edch<\/strong>, nh\u1ea5n <strong>Ch\u1ecdn b\u00e1o c\u00e1o<\/strong>).<br \/>\n<strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn b\u00e1o c\u00e1o li\u00ean quan \u0111\u1ebfn ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (<b>B\u1ea3ng t\u00ednh ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b>, <strong>T\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong>\u2026)<\/span><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-38369 aligncenter\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/CPTT_2.jpg\" alt=\"\" width=\"1500\" height=\"803\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/CPTT_2.jpg 1500w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_2-700x375.jpg 700w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_2-800x428.jpg 800w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_2-768x411.jpg 768w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_2-50x27.jpg 50w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_2-60x32.jpg 60w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_2-100x54.jpg 100w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><br \/>\n<strong>B\u01b0\u1edbc 3:<\/strong> Thi\u1ebft l\u1eadp tham s\u1ed1 b\u00e1o c\u00e1o.<\/span><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-38373 aligncenter\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/CPTT_3.jpg\" alt=\"\" width=\"346\" height=\"205\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/CPTT_3.jpg 346w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_3-50x30.jpg 50w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_3-60x36.jpg 60w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_3-100x59.jpg 100w\" sizes=\"auto, (max-width: 346px) 100vw, 346px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-38367 aligncenter\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/CPTT_1.jpg\" alt=\"\" width=\"1359\" height=\"401\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/CPTT_1.jpg 1359w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_1-700x207.jpg 700w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_1-800x236.jpg 800w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_1-768x227.jpg 768w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_1-50x15.jpg 50w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_1-60x18.jpg 60w, \/2026\/wp-content\/uploads\/2019\/12\/CPTT_1-100x30.jpg 100w\" sizes=\"auto, (max-width: 1359px) 100vw, 1359px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <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><strong>4. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>N\u1ebfu c\u1ea7n s\u1eeda <strong>T\u00e0i kho\u1ea3n ch\u1edd ph\u00e2n b\u1ed5<\/strong> (242, 2421, 2422&#8230;) anh\/ch\u1ecb th\u1ef1c hi\u1ec7n b\u1ecf ghi\/ x\u00f3a h\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e2n b\u1ed5 c\u00f3 li\u00ean quan \u0111\u1ebfn chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u1ea7n s\u1eeda, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n s\u1eeda t\u00e0i kho\u1ea3n ch\u1edd ph\u00e2n b\u1ed5 tr\u00ean chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\/ chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ea7u k\u1ef3 v\u00e0 th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 l\u1ea1i.\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb kh\u00f4ng mu\u1ed1n x\u00f3a ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc th\u00ec anh\/ch\u1ecb h\u1ea1ch to\u00e1n tay b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh tr\u00ean ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c. V\u00ed d\u1ee5 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh t\u00e0i kho\u1ea3n ch\u1edd ph\u00e2n b\u1ed5 2421 sang 2422, anh\/ch\u1ecb h\u1ea1ch to\u00e1n n\u1ee3 2421 c\u00f3 2422 s\u1ed1 ti\u1ec1n ph\u00e2n b\u1ed5 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh. Sau khi \u0111i\u1ec1u ch\u1ec9nh ki\u1ec3m tra b\u00e1o c\u00e1o ch\u1ee9ng t\u1eeb s\u1ebd c\u1ea3nh b\u00e1o v\u1ec1 ch\u1ee9ng t\u1eeb n\u00e0y anh\/ch\u1ecb b\u1ecf qua c\u1ea3nh b\u00e1o v\u00e0 sang n\u0103m t\u00e0i ch\u00ednh k\u1ebf ti\u1ebfp anh\/ch\u1ecb th\u1ef1c hi\u1ec7n t\u00e1ch d\u1eef li\u1ec7u s\u1eeda l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 t\u00e0i kho\u1ea3n 2422 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n c\u00e1c ph\u00e2n b\u1ed5 trong n\u0103m.<\/li>\n<\/ul>\n<\/li>\n<li>N\u1ebfu c\u1ea7n s\u1eeda c\u00e1c th\u00f4ng tin <strong>T\u00e0i kho\u1ea3n chi ph\u00ed, Kho\u1ea3n m\u1ee5c chi ph\u00ed, \u0110\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5<\/strong> bao g\u1ed3m <strong>\u0110\u01a1n v\u1ecb, \u0110\u1ed1i t\u01b0\u1ee3ng THCP, C\u00f4ng tr\u00ecnh, \u0110\u01a1n \u0111\u1eb7t h\u00e0ng, H\u1ee3p \u0111\u1ed3ng b\u00e1n<\/strong>, anh\/ch\u1ecb m\u1edf ch\u1ee9ng t\u1eeb ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u1ecdn tab <strong>Ph\u00e2n b\u1ed5<\/strong> v\u00e0 s\u1eeda th\u00f4ng tin. C\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c s\u1eeda s\u1ebd k\u1ebf th\u1eeba sang k\u1ef3 ph\u00e2n b\u1ed5 ti\u1ebfp theo.<\/li>\n<\/ul>\n<\/div><\/div> <\/div>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<div style=\"line-height: 200%; text-align: justify;\">\n<div>\n<div>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: Ta\u0323i \u0111\u00e2y (Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim) &nbsp; &nbsp; &nbsp;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2595],"ht-kb-tag":[],"class_list":["post-947","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_23000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/947","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\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=947"}],"version-history":[{"count":9,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/947\/revisions"}],"predecessor-version":[{"id":65631,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/947\/revisions\/65631"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=947"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=947"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}