{"id":37017,"date":"2026-02-04T15:11:31","date_gmt":"2026-02-04T08:11:31","guid":{"rendered":"\/v4\/?post_type=ht_kb&#038;p=37017"},"modified":"2026-02-04T15:24:45","modified_gmt":"2026-02-04T08:24:45","slug":"don-vi-su-dung-ngan-sach-lap-du-toan-dau-nam-thuyet-minh-luong-va-che-do-chinh-sach","status":"publish","type":"ht_kb","link":"\/v4\/knowledge-base\/don-vi-su-dung-ngan-sach-lap-du-toan-dau-nam-thuyet-minh-luong-va-che-do-chinh-sach\/","title":{"rendered":"\u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch l\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m thuy\u1ebft minh l\u01b0\u01a1ng v\u00e0 ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3 l\u1eadp thuy\u1ebft minh l\u01b0\u01a1ng v\u00e0 ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch khi l\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m cho c\u00e1c nhi\u1ec7m v\u1ee5 Chi th\u01b0\u1eddng xuy\u00ean.<\/p>\n<h3>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o<strong>\u00a0L\u1eadp d\u1ef1 to\u00e1n\\D\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n <strong>Th\u00eam d\u1ef1 to\u00e1n.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33089\" src=\"https:\/\/helpbumas.misa.vn\/v2\/wp-content\/uploads\/2025\/04\/5-DVCDlapdutoandaunam-01.png\" sizes=\"auto, (max-width: 1395px) 100vw, 1395px\" srcset=\"\/v4\/wp-content\/uploads\/2025\/04\/5-DVCDlapdutoandaunam-01.png 1395w, \/v4\/wp-content\/uploads\/2025\/04\/5-DVCDlapdutoandaunam-01-300x119.png 300w, \/v4\/wp-content\/uploads\/2025\/04\/5-DVCDlapdutoandaunam-01-1024x405.png 1024w, \/v4\/wp-content\/uploads\/2025\/04\/5-DVCDlapdutoandaunam-01-768x304.png 768w, \/v4\/wp-content\/uploads\/2025\/04\/5-DVCDlapdutoandaunam-01-50x20.png 50w, \/v4\/wp-content\/uploads\/2025\/04\/5-DVCDlapdutoandaunam-01-60x24.png 60w, \/v4\/wp-content\/uploads\/2025\/04\/5-DVCDlapdutoandaunam-01-100x40.png 100w\" alt=\"\" width=\"1395\" height=\"552\" \/><\/p>\n<p><b>&#8211; Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu l\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m theo d\u1ef1 to\u00e1n nhu c\u1ea7u<\/b><\/p>\n<p>Ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y d\u1eef li\u1ec7u thuy\u1ebft minh l\u01b0\u01a1ng t\u1eeb d\u1ef1 to\u00e1n nhu c\u1ea7u sang d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-37021\" src=\"\/v4\/wp-content\/uploads\/2026\/02\/R23-14.jpg\" alt=\"\" width=\"596\" height=\"377\" srcset=\"\/v4\/wp-content\/uploads\/2026\/02\/R23-14.jpg 596w, \/v4\/wp-content\/uploads\/2026\/02\/R23-14-300x190.jpg 300w, \/v4\/wp-content\/uploads\/2026\/02\/R23-14-50x32.jpg 50w, \/v4\/wp-content\/uploads\/2026\/02\/R23-14-60x38.jpg 60w, \/v4\/wp-content\/uploads\/2026\/02\/R23-14-100x63.jpg 100w\" sizes=\"auto, (max-width: 596px) 100vw, 596px\" \/><\/p>\n<p><b>&#8211; Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ebfu l\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m theo quy\u1ebft \u0111\u1ecbnh giao ho\u1eb7c l\u1eadp m\u1edbi<\/b><\/p>\n<p>\u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 l\u1eadp thuy\u1ebft minh l\u01b0\u01a1ng v\u00e0 ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch theo c\u1ea5u tr\u00fac c\u1ea5p tr\u00ean ban h\u00e0nh.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-37023\" src=\"\/v4\/wp-content\/uploads\/2026\/02\/R23-15.jpg\" alt=\"\" width=\"597\" height=\"298\" srcset=\"\/v4\/wp-content\/uploads\/2026\/02\/R23-15.jpg 597w, \/v4\/wp-content\/uploads\/2026\/02\/R23-15-300x150.jpg 300w, \/v4\/wp-content\/uploads\/2026\/02\/R23-15-50x25.jpg 50w, \/v4\/wp-content\/uploads\/2026\/02\/R23-15-60x30.jpg 60w, \/v4\/wp-content\/uploads\/2026\/02\/R23-15-100x50.jpg 100w\" sizes=\"auto, (max-width: 597px) 100vw, 597px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>Ch\u1ecdn v\u00e0o m\u1ee5c\u00a0<strong>Chi th\u01b0\u1eddng xuy\u00ean.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Th\u1ef1c hi\u1ec7n th\u00eam<strong> l\u0129nh v\u1ef1c, ngu\u1ed3n kinh ph\u00ed, n\u1ed9i dung chi.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpbumas.misa.vn\/v2\/wp-content\/uploads\/2025\/04\/5-DVCDlapdutoandaunam-04.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5: <\/strong>Nh\u1ea5n\u00a0<strong>S\u1eeda<\/strong> t\u1ea1i n\u1ed9i dung chi c\u1ea7n l\u1eadp thuy\u1ebft minh l\u01b0\u01a1ng v\u00e0 thuy\u1ebft minh ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-37037\" src=\"\/v4\/wp-content\/uploads\/2026\/02\/R23-17.jpg\" alt=\"\" width=\"1516\" height=\"605\" srcset=\"\/v4\/wp-content\/uploads\/2026\/02\/R23-17.jpg 1516w, \/v4\/wp-content\/uploads\/2026\/02\/R23-17-300x120.jpg 300w, \/v4\/wp-content\/uploads\/2026\/02\/R23-17-1024x409.jpg 1024w, \/v4\/wp-content\/uploads\/2026\/02\/R23-17-768x306.jpg 768w, \/v4\/wp-content\/uploads\/2026\/02\/R23-17-50x20.jpg 50w, \/v4\/wp-content\/uploads\/2026\/02\/R23-17-60x24.jpg 60w, \/v4\/wp-content\/uploads\/2026\/02\/R23-17-100x40.jpg 100w\" sizes=\"auto, (max-width: 1516px) 100vw, 1516px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6: <\/strong>Ch\u1ecdn m\u1ee5c <strong>Thuy\u1ebft minh. <\/strong>Th\u1ef1c hi\u1ec7n nh\u1eadp li\u1ec7u cho b\u1ea3ng thuy\u1ebft minh sau \u0111\u00f3 nh\u1ea5n <strong>L\u01b0u.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-37035\" src=\"\/v4\/wp-content\/uploads\/2026\/02\/R23-16.jpg\" alt=\"\" width=\"1516\" height=\"643\" srcset=\"\/v4\/wp-content\/uploads\/2026\/02\/R23-16.jpg 1516w, \/v4\/wp-content\/uploads\/2026\/02\/R23-16-300x127.jpg 300w, \/v4\/wp-content\/uploads\/2026\/02\/R23-16-1024x434.jpg 1024w, \/v4\/wp-content\/uploads\/2026\/02\/R23-16-768x326.jpg 768w, \/v4\/wp-content\/uploads\/2026\/02\/R23-16-50x21.jpg 50w, \/v4\/wp-content\/uploads\/2026\/02\/R23-16-60x25.jpg 60w, \/v4\/wp-content\/uploads\/2026\/02\/R23-16-100x42.jpg 100w\" sizes=\"auto, (max-width: 1516px) 100vw, 1516px\" \/><\/p>\n<p><em>&gt;&gt;&gt; Xem h\u01b0\u1edbng d\u1eabn l\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m <a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/don-vi-su-dung-ngan-sach-lap-du-toan-dau-nam\/\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3 l\u1eadp thuy\u1ebft minh l\u01b0\u01a1ng v\u00e0 ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch khi l\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m cho c\u00e1c nhi\u1ec7m v\u1ee5 Chi th\u01b0\u1eddng xuy\u00ean. 2. Chi ti\u1ebft thay \u0111\u1ed5i B\u01b0\u1edbc 1: V\u00e0o\u00a0L\u1eadp d\u1ef1 to\u00e1n\\D\u1ef1 to\u00e1n&#8230;<\/p>\n","protected":false},"author":113,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[193],"ht-kb-tag":[],"class_list":["post-37017","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r23"],"_links":{"self":[{"href":"\/v4\/wp-json\/wp\/v2\/ht-kb\/37017","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/v4\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/v4\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/v4\/wp-json\/wp\/v2\/users\/113"}],"version-history":[{"count":3,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb\/37017\/revisions"}],"predecessor-version":[{"id":37033,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb\/37017\/revisions\/37033"}],"wp:attachment":[{"href":"\/v4\/wp-json\/wp\/v2\/media?parent=37017"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb-category?post=37017"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb-tag?post=37017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}