{"id":11715,"date":"2020-10-08T09:10:32","date_gmt":"2020-10-08T09:10:32","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&p=11715"},"modified":"2026-04-21T16:22:00","modified_gmt":"2026-04-21T09:22:00","slug":"lam-the-nao-khi-chung-tu-khong-sinh-duoc-hach-toan-dong-thoi","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-khi-chung-tu-khong-sinh-duoc-hach-toan-dong-thoi\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi ch\u1ee9ng t\u1eeb kh\u00f4ng sinh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi TK 008?"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng sinh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi b\u00e0i vi\u1ebft c\u0169ng h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u00f3a h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi cho \u0111\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 chi ti\u1ec1n g\u1eedi<\/b>, chi ti\u1ec1n m\u1eb7t t\u1eeb ngu\u1ed3n kinh ph\u00ed kh\u00f4ng ph\u1ea3i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n.<\/p>\n<\/div><\/div>\n

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2. C\u00e1ch x\u1eed l\u00fd <\/strong><\/h3>\n

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Khi th\u1ef1c hi\u1ec7n ghi s\u1ed5 ch\u1ee9ng t\u1eeb, m\u1ed9t s\u1ed1 h\u1ea1ch to\u00e1n c\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi nh\u01b0 nghi\u1ec7p v\u1ee5 nh\u1eadn d\u1ef1 to\u00e1n c\u1ee7a ngu\u1ed3n t\u1ef1 ch\u1ee7, c\u00e1c nghi\u1ec7p v\u1ee5 r\u00fat d\u1ef1 to\u00e1n, n\u1ed9p ph\u1ee5c h\u1ed3i d\u1ef1 to\u00e1n, nh\u1eadn v\u00e0 chi c\u1ee7a ngu\u1ed3n ph\u00ed l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i,… nh\u01b0ng ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng sinh b\u00fat to\u00e1n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi. Th\u00f4ng th\u01b0\u1eddng \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc:<\/p>\n

+ H\u1ea1ch to\u00e1n N\u1ee3, C\u00f3 \u0111\u00fang v\u1edbi ngu\u1ed3n kinh ph\u00ed ph\u00e1t sinh, ch\u1ecdn c\u1ea5p ph\u00e1t v\u00e0 nghi\u1ec7p v\u1ee5 \u0111\u00fang v\u1edbi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/p>\n

Chi ti\u1ebft \u0111\u1ec3 ki\u1ec3m tra nghi\u1ec7p v\u1ee5 ph\u00e1t sinh \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111\u00fang c\u00e1c nguy\u00ean t\u1eafc \u0111\u1ec3 sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi hay ch\u01b0a, anh\/ch\u1ecb ki\u1ec3m tra theo c\u00e1c nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

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Nguy\u00ean nh\u00e2n 1: Do t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n kinh ph\u00ed<\/h4>\n

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Gi\u1ea3i ph\u00e1p 1<\/b><\/span><\/p>\n

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  1. Tr\u01b0\u1eddng h\u1ee3p r\u00fat t\u1eeb Ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7:\u00a0<\/strong><\/li>\n<\/ol>\n

    Ghi N\u1ee3 TK 611 (6111, 6112, 6118)<\/strong>\/ C\u00f3 TK 511<\/strong><\/p>\n

    \u0110\u1ed3ng th\u1eddi C\u00f3 TK 008211, 008212<\/p>\n

    \u00a0 \u00a02. Tr\u01b0\u1eddng h\u1ee3p r\u00fat t\u1eeb Ngu\u1ed3n giao t\u1ef1 ch\u1ee7:\u00a0<\/strong><\/p>\n

    Ghi N\u1ee3 TK 642 (TK 6421, TK 6422, TK 6428)\/ C\u00f3 TK 1351<\/p>\n

    \u0110\u1ed3ng th\u1eddi C\u00f3 TK 008221, C\u00f3 TK 008222<\/p>\n

    \"\"<\/p>\n<\/div><\/div>\n

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    Nguy\u00ean nh\u00e2n 2: Do ch\u1ee9ng t\u1eeb ch\u01b0a ch\u1ecdn c\u1ed9t Nghi\u1ec7p v\u1ee5<\/h4>\n

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    Gi\u1ea3i ph\u00e1p 2<\/b><\/span><\/p>\n