{"id":137,"date":"2021-03-08T16:11:07","date_gmt":"2021-03-08T09:11:07","guid":{"rendered":"http:\/\/kthtx.vn\/?p=137"},"modified":"2021-03-08T16:11:26","modified_gmt":"2021-03-08T09:11:26","slug":"quy-dinh-ve-luu-tru-chung-tu-ke-toan-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2021\/03\/08\/quy-dinh-ve-luu-tru-chung-tu-ke-toan-hop-tac-xa\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u1ee3p t\u00e1c x\u00e3"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"http:\/\/kthtx.vn\/wp-content\/uploads\/2021\/03\/image-1024x576.jpeg\" alt=\"\" class=\"wp-image-138\" srcset=\"https:\/\/kthtx.vn\/wp-content\/uploads\/2021\/03\/image-1024x576.jpeg 1024w, https:\/\/kthtx.vn\/wp-content\/uploads\/2021\/03\/image-scaled-600x338.jpeg 600w, https:\/\/kthtx.vn\/wp-content\/uploads\/2021\/03\/image-300x169.jpeg 300w, https:\/\/kthtx.vn\/wp-content\/uploads\/2021\/03\/image-768x432.jpeg 768w, https:\/\/kthtx.vn\/wp-content\/uploads\/2021\/03\/image-1536x864.jpeg 1536w, https:\/\/kthtx.vn\/wp-content\/uploads\/2021\/03\/image-2048x1152.jpeg 2048w, https:\/\/kthtx.vn\/wp-content\/uploads\/2021\/03\/image-1200x675.jpeg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><em>&nbsp;<\/em>&#8211; T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef.<\/p>\n\n\n\n<p>&#8211; T\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef ph\u1ea3i l\u00e0 b\u1ea3n ch\u00ednh, trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef, b\u1ecb t\u1ecbch thu th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo b\u1ea3n sao ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn; n\u1ebfu b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n k\u00e8m theo b\u1ea3n sao ch\u1ee5p ho\u1eb7c x\u00e1c nh\u1eadn.<\/p>\n\n\n\n<p>&#8211; T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef trong th\u1eddi h\u1ea1n m\u01b0\u1eddi hai th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p>&#8211; Quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb c\u1eed \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo th\u1eddi h\u1ea1n sau \u0111\u00e2y: (i) T\u1ed1i thi\u1ec3u n\u0103m n\u0103m \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n d\u00f9ng cho qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, g\u1ed3m c\u1ea3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; (ii) T\u1ed1i thi\u1ec3u m\u01b0\u1eddi n\u0103m \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c; (iii) L\u01b0u tr\u1eef v\u0129nh vi\u1ec5n \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 t\u00ednh s\u1eed li\u1ec7u, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;&#8211; T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef. &#8211; T\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef ph\u1ea3i l\u00e0 b\u1ea3n ch\u00ednh, trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef, b\u1ecb t\u1ecbch thu th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n k\u00e8m &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[30],"class_list":["post-137","post","type-post","status-publish","format-standard","hentry","category-ke-toan-hop-tac-xa","tag-quy-dinh-chung-tu-ke-toan-hop-tac-xa","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/137","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=137"}],"version-history":[{"count":2,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/137\/revisions"}],"predecessor-version":[{"id":140,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/137\/revisions\/140"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}