{"id":1143,"date":"2020-07-30T08:48:52","date_gmt":"2020-07-30T08:48:52","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=1143"},"modified":"2025-11-12T09:26:55","modified_gmt":"2025-11-12T02:26:55","slug":"b01-bcqt-truong-hop-4-thu-hoat-dong-sxkd-thu-khac-hach-toan-thu-vao-tk-531","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/b01-bcqt-truong-hop-4-thu-hoat-dong-sxkd-thu-khac-hach-toan-thu-vao-tk-531\/","title":{"rendered":"Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p 4: \u0110\u01a1n vi\u0323 thu hoa\u0323t \u0111\u00f4\u0323ng SXKD, thu kha\u0301c ha\u0323ch toa\u0301n thu va\u0300o TK 531, chi TK 642, 154 thi\u0300 la\u0300m th\u00ea\u0301 na\u0300o \u0111\u00ea\u0309 in ba\u0301o ca\u0301o B01\/BCQT l\u00ean \u0111u\u0301ng, \u0111u\u0309 s\u00f4\u0301 li\u00ea\u0323u?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn b\u1ee9c tranh t\u1ed5ng th\u1ec3 \u0111\u1ec3 b\u00e1o c\u00e1o B01\/BCQT hi\u1ec3n th\u1ecb \u0111\u00fang, \u0111\u1ee7 s\u1ed1 li\u1ec7u khi \u0111\u01a1n v\u1ecb c\u00f3 thu ho\u1ea1t \u0111\u1ed9ng SXKD h\u1ea1ch to\u00e1n v\u00e0o TK 531; chi v\u00e0o TK 642, 154\u00a0gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m :<\/p>\n<ul>\n<li>T\u00e0i kho\u1ea3n chi 154,642 ph\u1ea3i chi ti\u1ebft theo Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i &#8211; Kho\u1ea3n, M\u1ee5c v\u00e0 Ti\u1ec3u m\u1ee5c<\/li>\n<li>T\u00e0i kho\u1ea3n 531, 421, 911 ph\u1ea3i chi ti\u1ebft theo Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i &#8211; Kho\u1ea3n<\/li>\n<\/ul>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p>Anh\/ch\u1ecb xem quy tr\u00ecnh h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 Thu chi ho\u1ea1t \u0111\u1ed9ng SXKD, xem chi ti\u1ebft <strong><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/quy-trinh-thu-hoat-dong-san-xuat-kinh-doanh-dich-vu\/#4-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<p><em>M\u1ed9t s\u1ed1 l\u01b0u \u00fd:<\/em><\/p>\n<h4><strong>2.1. TK 154, 642 ph\u1ea3i chi ti\u1ebft theo Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i &#8211; Kho\u1ea3n, M\u1ee5c v\u00e0 Ti\u1ec3u m\u1ee5c<\/strong><\/h4>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>V\u00e0o <strong>Danh m\u1ee5c\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>T\u00ecm \u0111\u1ebfn c\u00e1c TK<strong> 154, 642<\/strong> \u0111\u1ec3 t\u00edch chi ti\u1ebft theo <strong>Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i &#8211; Kho\u1ea3n, M\u1ee5c v\u00e0 Ti\u1ec3u m\u1ee5c<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39827\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/01\/R3-40-1.png\" alt=\"\" width=\"1424\" height=\"876\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/01\/R3-40-1.png 1424w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-40-1-300x185.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-40-1-1024x630.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-40-1-768x472.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-40-1-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-40-1-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-40-1-100x62.png 100w\" sizes=\"auto, (max-width: 1424px) 100vw, 1424px\" \/><\/p>\n<h4><strong>2.2. TK 531, 421, 911 ph\u1ea3i chi ti\u1ebft theo Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i &#8211; Kho\u1ea3n.<\/strong><\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Danh m\u1ee5c\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>T\u00ecm \u0111\u1ebfn TK <strong>531, 421<\/strong> v\u00e0 TK<strong> 911<\/strong> \u0111\u1ec3 t\u00edch chi ti\u1ebft theo<strong> Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i &#8211; Kho\u1ea3n.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39817\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/01\/R3-41.png\" alt=\"\" width=\"1424\" height=\"919\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/01\/R3-41.png 1424w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-41-300x194.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-41-1024x661.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-41-768x496.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-41-50x32.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-41-60x39.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-41-100x65.png 100w\" sizes=\"auto, (max-width: 1424px) 100vw, 1424px\" \/><\/p>\n<p><strong>* N\u1ebfu t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 th\u00ec c\u1ea7n ph\u1ea3i x\u00f3a s\u1ed1 d\u01b0 tr\u01b0\u1edbc khi t\u00edch chi ti\u1ebft theo d\u00f5i theo Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i &#8211; Kho\u1ea3n, sau khi thay \u0111\u1ed5i th\u00ec nh\u1eadp l\u1ea1i s\u1ed1 d\u01b0. C\u00e1c thao t\u00e1c xo\u00e1 s\u1ed1 d\u01b0 nh\u01b0 sau:<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/sao-luu-du-lieu\/#2-1-sao-luu-du-lieu\" target=\"_blank\" rel=\"noopener\">Sao l\u01b0u\u00a0<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> V\u00e0o menu <strong>S<\/strong><strong>\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n chu\u1ed9t ph\u1ea3i v\u00e0o TK c\u1ea7n xo\u00e1 s\u1ed1 d\u01b0, ch\u1ecdn<strong> Xo\u00e1 s\u1ed1 d\u01b0<\/strong>. V\u00ed d\u1ee5 xo\u00e1 s\u1ed1 d\u01b0 TK 421 nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39819\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/01\/R3-42.png\" alt=\"\" width=\"1424\" height=\"644\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/01\/R3-42.png 1424w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-42-300x136.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-42-1024x463.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-42-768x347.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-42-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-42-60x27.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-42-100x45.png 100w\" sizes=\"auto, (max-width: 1424px) 100vw, 1424px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4: <\/strong>T\u00edch ch\u1ecdn l\u1ea1i chi ti\u1ebft theo MLNS theo l\u01b0u \u00fd \u1edf tr\u00ean c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n v\u1eeba x\u00f3a s\u1ed1 d\u01b0 v\u00ed d\u1ee5\u00a0 <strong>154, 421<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Sau \u0111\u00f3, th\u1ef1c hi\u1ec7n nh\u1eadp l\u1ea1i s\u1ed1 d\u01b0 nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u00a0V\u00e0o menu <strong>S<\/strong><strong>\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>.<\/li>\n<li>Nh\u1eadp s\u1ed1 d\u01b0 cho c\u00e1c t\u00e0i kho\u1ea3n ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb. Nh\u1ea5n<strong> C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39821\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/01\/R3-43.png\" alt=\"\" width=\"1424\" height=\"742\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/01\/R3-43.png 1424w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-43-300x156.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-43-1024x534.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-43-768x400.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-43-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-43-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-43-100x52.png 100w\" sizes=\"auto, (max-width: 1424px) 100vw, 1424px\" \/><\/p>\n<h3><strong>2.3.<\/strong> N\u1ebfu \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng TK 154 th\u00ec ph\u1ea3i k\u1ebft chuy\u1ec3n sang 632<\/h3>\n<p><strong>B\u01b0\u1edbc 1: Danh m\u1ee5c\\T\u00e0i kho\u1ea3n\\T\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Nh\u1ea5n <strong>Th\u00eam\u00a0<\/strong>v\u00e0 khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean giao di\u1ec7n Th\u00eam T\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n nh\u01b0 h\u00ecnh \u1ea3nh b\u00ean d\u01b0\u1edbi r\u1ed3i nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39823\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/01\/R3-44.png\" alt=\"\" width=\"650\" height=\"738\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/01\/R3-44.png 650w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-44-264x300.png 264w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-44-44x50.png 44w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-44-53x60.png 53w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-44-88x100.png 88w\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" \/><\/p>\n<h4><strong>2.4. K\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 (n\u0103m): k\u1ebft chuy\u1ec3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong><\/h4>\n<ul>\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb in b\u00e1o c\u00e1o B01\/BCQT theo qu\u00fd th\u00ec v\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u1ec3 Ng\u00e0y ch\u1ee9ng t\u1eeb l\u00e0 cu\u1ed1i m\u1ed7i qu\u00fd.<\/li>\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb in b\u00e1o c\u00e1o B01\/BCQT theo n\u0103m th\u00ec V\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u1ec3 Ng\u00e0y ch\u1ee9ng t\u1eeb l\u00e0 cu\u1ed1i n\u0103m 31\/12\/N.<\/li>\n<\/ul>\n<h4><strong>2.5 . In b\u00e1o c\u00e1o B01\/BCQT: B\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/strong><\/h4>\n<p>\u0110\u1ec3 in \u0111\u01b0\u1ee3c \u0111\u00fang b\u00e1o c\u00e1o <strong>B01\/BCQT: B\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/strong>, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Ch\u1ecdn menu <strong>B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o quy\u1ebft to\u00e1n\\B01\/BCQT: B\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean tham s\u1ed1 b\u00e1o c\u00e1o, t\u00edch ch\u1ecdn <strong>Bao g\u1ed3m s\u1ed1 li\u1ec7u ho\u1ea1t \u0111\u1ed9ng SXKD<\/strong> \u0111\u1ec3 ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n Xem b\u00e1o c\u00e1o<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39825\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/01\/R3-45.png\" alt=\"\" width=\"657\" height=\"737\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/01\/R3-45.png 657w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-45-267x300.png 267w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-45-45x50.png 45w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-45-53x60.png 53w, \/ke-toan\/wp-content\/uploads\/2025\/01\/R3-45-89x100.png 89w\" sizes=\"auto, (max-width: 657px) 100vw, 657px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn b\u1ee9c tranh t\u1ed5ng th\u1ec3 \u0111\u1ec3 b\u00e1o c\u00e1o B01\/BCQT hi\u1ec3n th\u1ecb \u0111\u00fang, \u0111\u1ee7 s\u1ed1 li\u1ec7u khi \u0111\u01a1n v\u1ecb c\u00f3 thu ho\u1ea1t \u0111\u1ed9ng SXKD h\u1ea1ch to\u00e1n v\u00e0o TK 531; chi v\u00e0o TK 642, 154\u00a0gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. N\u1ed9i&#8230;<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[123],"ht-kb-tag":[],"class_list":["post-1143","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-b01-bcqt-bao-cao-quyet-toan-kinh-phi-hoat-dong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1143","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=1143"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1143\/revisions"}],"predecessor-version":[{"id":64171,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1143\/revisions\/64171"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1143"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1143"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}