{"id":16697,"date":"2021-10-01T14:50:33","date_gmt":"2021-10-01T07:50:33","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=16697"},"modified":"2026-04-22T09:42:10","modified_gmt":"2026-04-22T02:42:10","slug":"lam-the-nao-de-dieu-chinh-kinh-phi-rut-thuc-chi-nhung-sai-khoan-ma-nganh-kt","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-de-dieu-chinh-kinh-phi-rut-thuc-chi-nhung-sai-khoan-ma-nganh-kt\/","title":{"rendered":"Khi chuy\u1ec3n kho\u1ea3n qua kho b\u1ea1c cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb sai kho\u1ea3n (m\u00e3 ng\u00e0nh KT) c\u1ee7a c\u00f9ng 1 ngu\u1ed3n ng\u00e2n s\u00e1ch th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 nh\u1eadp li\u1ec7u v\u00e0o ph\u1ea7n m\u1ec1m, khi c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh kho\u1ea3n (M\u00e3 ng\u00e0nh KT) c\u1ee7a c\u00f9ng 1 ngu\u1ed3n b\u1ecb h\u1ea1ch to\u00e1n sai ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u t\u1eeb m\u00e3 ng\u00e0nh kinh t\u1ebf n\u00e0y sang m\u00e3 ng\u00e0nh kinh t\u1ebf kh\u00e1c, trong qu\u00e1 tr\u00ecnh chuy\u1ec3n ti\u1ec1n th\u1ef1c chi qua Kho b\u1ea1c, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u00fang theo y\u00eau c\u1ea7u c\u1ee7a kho b\u1ea1c.<\/p>\n<\/div><\/div>\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>2. \u0110\u1ecbnh kho\u1ea3n<\/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%;\">\n<\/div><\/div>\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<h4>2.1. \u0110\u1ed1i v\u1edbi ngu\u1ed3n giao t\u1ef1 ch\u1ee7 ngu\u1ed3n 13<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Gi\u1ea3m KHO\u1ea2N sai: <strong style=\"font-family: inherit; font-size: inherit;\">N\u1ee3\u00a0 c\u00e1c TK 154, 6421, 6422, 6428\/C\u00f3 TK 1351: <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">S\u1ed1 ti\u1ec1n \u00e2m<\/span><\/strong><span style=\"color: #800000;\" data-darkreader-inline-color=\"\"><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">,<\/span><\/span><strong style=\"font-family: inherit; font-size: inherit;\"><span style=\"color: #800000;\" data-darkreader-inline-color=\"\"><span style=\"color: #000000;\" data-darkreader-inline-color=\"\"> \u0110T C\u00f3 TK 008222 \u00e2m ti\u1ec1n<\/span><\/span><\/strong><\/li>\n<\/ul>\n<ul>\n<li>T\u0103ng KHO\u1ea2N \u0111\u00fang: <strong style=\"font-family: inherit; font-size: inherit;\">N\u1ee3\u00a0 c\u00e1c TK 154, 6421, 6422, 6428\/C\u00f3 TK 1351: <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<span style=\"color: #000000;\" data-darkreader-inline-color=\"\">,<\/span> <span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\u0110T C\u00f3 TK 008222 d\u01b0\u01a1ng ti\u1ec1n.<\/span><\/span><\/strong><\/li>\n<\/ul>\n<\/div><\/div>\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<h4>2.2 \u0110\u1ed1i v\u1edbi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 ngu\u1ed3n 12, 15<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Gi\u1ea3m KHO\u1ea2N sai: <b style=\"font-family: inherit; font-size: inherit;\">N\u1ee3\u00a0 c\u00e1c TK 6111, 6112, 6118\/C\u00f3 TK 511: <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">S\u1ed1 ti\u1ec1n \u00e2m<\/span>, \u0110T C\u00f3 TK 008212 <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">\u00e2m ti\u1ec1n<\/span><\/b><\/li>\n<\/ul>\n<ul>\n<li>T\u0103ng KHO\u1ea2N \u0111\u00fang: <b style=\"font-family: inherit; font-size: inherit;\">N\u1ee3 c\u00e1c TK 6111, 6112, 6118\/C\u00f3 TK 511: <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/span>, \u0110T C\u00f3 TK 008212 <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">d\u01b0\u01a1ng ti\u1ec1n<\/span><\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\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>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>V\u00ed d\u1ee5: T\u1ea1i \u0111\u01a1n v\u1ecb Trung t\u00e2m y t\u1ebf, b\u1ec7nh vi\u1ec7n.<\/b><\/p>\n<p>&#8211; Ng\u00e0y 01\/05, \u0111\u01a1n v\u1ecb c\u1ea7n chuy\u1ec3n ti\u1ec1n th\u1ef1c chi qua kho b\u1ea1c cho nh\u00e0 cung c\u1ea5p s\u1ed1 ti\u1ec1n 5.000.000 \u0111\u1ed3ng, ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ef1 ch\u1ee7, ti\u1ec3u m\u1ee5c 6551 kho\u1ea3n 132<\/p>\n<p>&#8211; Khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u1ec1n t\u1ea1i kho b\u1ea1c, anh\/ch\u1ecb chuy\u1ec3n ti\u1ec1n nh\u1ea7m \u1edf ti\u1ec3u m\u1ee5c 6551, \u0111\u00e3 h\u1ea1ch to\u00e1n N\u1ee3 TK 6428\/C\u00f3 TK 1351: S\u1ed1 ti\u1ec1n 5.000.000 \u0111\u1ed3ng th\u1eddi ghi C\u00f3 TK 008222: s\u1ed1 ti\u1ec1n 5.000.000 \u0111\u1ed3ng ti\u1ec3u m\u1ee5c 6551, Kho\u1ea3n 131<\/p>\n<p>&#8211; \u0110\u1ebfn ng\u00e0y 01\/06: Kho b\u1ea1c th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n chuy\u1ec3n cho \u0111\u01a1n v\u1ecb h\u01b0\u1edfng b\u1ecb sai <strong>Kho\u1ea3n<\/strong> v\u00e0 y\u00eau c\u1ea7u l\u00e0m th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i kho\u1ea3n b\u1ecb sai sang Kho\u1ea3n 132<\/p>\n<p><span style=\"font-size: 18.6667px;\"><b>B\u1ea1n th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m nh\u01b0 sau:<\/b><\/span><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-47203 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB57.png\" alt=\"\" width=\"1496\" height=\"750\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB57.png 1496w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB57-300x150.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB57-1024x513.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB57-768x385.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB57-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB57-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB57-100x50.png 100w\" sizes=\"auto, (max-width: 1496px) 100vw, 1496px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, h\u1ea1ch to\u00e1n 2 d\u00f2ng:<\/p>\n<ul>\n<li><b>N\u1ee3 TK 6428\/C\u00f3 TK 1351<\/b>:\u00a0<b>S\u1ed1 ti\u1ec1n \u00e2m 10.000.000<\/b>, <b>ti\u1ec3u m\u1ee5c 6551<\/b>, K<strong>ho\u1ea3n 131<\/strong>\u00a0nghi\u1ec7p v\u1ee5 ch\u1ecdn <b>Th\u1ef1c chi<\/b><\/li>\n<li><b>N\u1ee3 TK 6428\/C\u00f3 TK 1351: S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng 10.000.000,ti\u1ec3u m\u1ee5c 6551, Kho\u1ea3n 132 <\/b>nghi\u1ec7p v\u1ee5 ch\u1ecdn<b>\u00a0Th\u1ef1c chi<\/b><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n<b>\u00a0C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi\u00a0<\/b>v\u00e0 nh\u1ea5n<b> C\u1ea5t.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-47205 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB58.png\" alt=\"\" width=\"1922\" height=\"873\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB58.png 1922w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB58-300x136.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB58-1024x465.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB58-768x349.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB58-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB58-1536x698.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB58-60x27.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB58-100x45.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0 Nh\u1ea5n <b>In<\/b>\/ch\u1ecdn m\u1eabu\u00a0<b>Phi\u1ebfu \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch (C2-10\/NS)<\/b>\u00a0\u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c v\u1edbi Kho b\u1ea1c<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-29682 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/In-C2-10.png\" alt=\"\" width=\"499\" height=\"336\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/In-C2-10.png 499w, \/ke-toan\/wp-content\/uploads\/2020\/08\/In-C2-10-300x202.png 300w, \/ke-toan\/wp-content\/uploads\/2020\/08\/In-C2-10-50x34.png 50w, \/ke-toan\/wp-content\/uploads\/2020\/08\/In-C2-10-60x40.png 60w, \/ke-toan\/wp-content\/uploads\/2020\/08\/In-C2-10-100x67.png 100w\" sizes=\"auto, (max-width: 499px) 100vw, 499px\" \/><\/p>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m in m\u1eabu nh\u01b0 sau:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-47209 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB59.png\" alt=\"\" width=\"1725\" height=\"729\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB59.png 1725w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB59-300x127.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB59-1024x433.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB59-768x325.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB59-50x21.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB59-1536x649.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB59-60x25.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/CHKB59-100x42.png 100w\" sizes=\"auto, (max-width: 1725px) 100vw, 1725px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":7,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[78],"ht-kb-tag":[766,773,772,770,771,765,768,769],"class_list":["post-16697","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-kho-bac","ht_kb_tag-chuyen-tu-khoan-nay-sang-khoan-khac","ht_kb_tag-chuyen-tu-ma-nganh-kinh-te-nay-sang-ma-nganh-kinh-te-khac","ht_kb_tag-chuyen-tu-ma-nganh-kt-nay-sang-ma-nganh-kt-khac","ht_kb_tag-nham-khoan","ht_kb_tag-nham-ma-nganh-kt","ht_kb_tag-sai-khoan","ht_kb_tag-sai-ma-nganh-kinh-te","ht_kb_tag-sai-ma-nganh-kt"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/16697","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\/7"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=16697"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/16697\/revisions"}],"predecessor-version":[{"id":76073,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/16697\/revisions\/76073"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=16697"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=16697"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=16697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}