Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 b\u1eb1ng ti\u1ec1n g\u1eedi trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ph\u00e1t sinh thu ho\u1eb7c chi ti\u1ec1n thay cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c, m\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u00f3 kh\u00f4ng thu\u1ed9c doanh thu hay chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb. V\u00ed d\u1ee5 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p thu h\u1ed9 chi h\u1ed9 ph\u1ed5 bi\u1ebfn nh\u01b0:<\/p>\n
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Thu h\u1ed9 ti\u1ec1n b\u1ea3o hi\u1ec3m y t\u1ebf cho c\u01a1 quan b\u1ea3o hi\u1ec3m, thu h\u1ed9 b\u1ea3o hi\u1ec3m th\u00e2n th\u1ec3<\/li>\n
Nh\u1eadn ti\u1ec1n khen th\u01b0\u1edfng c\u1ea5p tr\u00ean c\u1ea5p v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi TK 3713 c\u1ee7a \u0111\u01a1n v\u1ecb r\u1ed3i chi tr\u1ea3 cho c\u00e1n b\u1ed9 (Nh\u1eefng kho\u1ea3n khen th\u01b0\u1edfng ngo\u00e0i ngu\u1ed3n ti\u1ec1n th\u01b0\u1edfng 18)…<\/li>\n<\/ul>\n
N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: \u0110\u1ecbnh kho\u1ea3n, quy tr\u00ecnh nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/p>\n<\/div><\/div>\n
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2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n
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2.1. C\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb thu h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c:<\/strong><\/h4>\n
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Khi thu ti\u1ec1n:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n
C\u00f3 TK 3388 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n
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Khi tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1edd thu h\u1ed9:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n
C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n
2.2. C\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb chi h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c<\/strong><\/h4>\n
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Khi \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c chuy\u1ec3n \u0111\u1ebfn nh\u1edd chi h\u1ed9:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n
C\u00f3 TK 3388 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n
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Khi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n chi h\u1ed9 tr\u1ef1c ti\u1ebfp t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n
C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n
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Khi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n r\u00fat ti\u1ec1n m\u1eb7t v\u1ec1 nh\u1eadp qu\u1ef9 r\u1ed3i m\u1edbi chi h\u1ed9:<\/strong><\/li>\n<\/ul>\n
Khi r\u00fat ti\u1ec1n m\u1eb7t v\u1ec1 nh\u1eadp qu\u1ef9 ghi: N\u1ee3 TK 111\/ C\u00f3 TK 112<\/p>\n
Khi chi ti\u1ec1n m\u1eb7t: N\u1ee3 TK 3388\/ C\u00f3 TK 111<\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n nh\u1edd chi h\u1ed9 nh\u01b0ng \u0111\u01a1n v\u1ecb chi kh\u00f4ng h\u1ebft \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i \u0111\u01a1n v\u1ecb nh\u1edd chi h\u1ed9 ho\u1eb7c khi chi b\u1ecb sai t\u00e0i kho\u1ea3n b\u1ecb tr\u1ea3 l\u1ea1i .<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n
C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n<\/div><\/div>\n
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3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n
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Khi c\u00f3 c\u00e1c kho\u1ea3n thu h\u1ed9 ho\u1eb7c chi tr\u1ea3 h\u1ed9 cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb (nh\u01b0 thu h\u1ed9 ho\u1eb7c chi h\u1ed9 ti\u1ec1n \u0111\u1ec1 t\u00e0i khoa h\u1ecdc cho c\u00e1c \u0111\u01a1n v\u1ecb ho\u1eb7c ch\u1ee7 nhi\u1ec7m \u0111\u1ec1 t\u00e0i; c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c nh\u1edd chi h\u1ed9 m\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 ngo\u00e0i nhi\u1ec7m v\u1ee5 th\u01b0\u1eddng xuy\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao).<\/li>\n
Sau khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01a1n v\u1ecb c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n tr\u1ea3 ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn chi h\u1ed9 v\u1edbi \u0111\u01a1n v\u1ecb nh\u1edd chi h\u1ed9 v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 kh\u00e1c.<\/li>\n<\/ul>\n<\/div><\/div>\n
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4. C\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
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4.1.\u00a0 Khi thu ti\u1ec1n thu h\u1ed9 ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c chuy\u1ec3n \u0111\u1ebfn nh\u1edd chi h\u1ed9<\/strong><\/span><\/h4>\n
V\u00ed d\u1ee5: \u0110\u01a1n v\u1ecb nh\u1eadn s\u1ed1 ti\u1ec1n 10.000.000 \u0111\u1ed3ng b\u1eb1ng ti\u1ec1n g\u1eedi \u0111\u1ec3 chi h\u1ed9<\/em><\/p>\n
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Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n g\u1eedi,<\/strong> ch\u1ecdn Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi.<\/strong><\/li>\n
T\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n TK N\u1ee3 1121, TK C\u00f3 3388<\/strong>, Ngu\u1ed3n l\u00e0 Ngu\u1ed3n kh\u00e1c<\/strong>, C\u1ea5p ph\u00e1t<\/strong> l\u00e0 Kh\u00e1c<\/strong> v\u00e0 Nghi\u1ec7p v\u1ee5<\/strong> \u0111\u1ec3 l\u00e0 Th\u1ef1c chi<\/strong> ho\u1eb7c Kh\u00f4ng ch\u1ecdn.<\/strong><\/li>\n
T\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>, ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1edd thu h\u1ed9.<\/li>\n<\/ul>\n
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Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n<\/ul>\n
4.2. Khi tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1edd thu h\u1ed9<\/strong> ho\u1eb7c<\/strong> khi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n chi h\u1ed9<\/strong><\/span><\/h4>\n
4.2.1 Tr\u01b0\u1eddng h\u1ee3p 1: Tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1edd thu h\u1ed9<\/strong> ho\u1eb7c<\/strong>\u00a0th\u1ef1c hi\u1ec7n chi h\u1ed9 tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n g\u1eedi.<\/strong><\/span><\/h5>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi<\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Nh\u1eadp th\u00f4ng tin chi ti\u1ebft cho ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi:<\/p>\n
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Nh\u1eadp th\u00f4ng tin chung: T\u00e0i kho\u1ea3n chi, Ng\u00e0y HT, Ng\u00e0y CT<\/strong><\/li>\n
T\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n TK N\u1ee3 3388, TK C\u00f3 112<\/strong>, Ngu\u1ed3n l\u00e0 Ngu\u1ed3n kh\u00e1c<\/strong>, C\u1ea5p ph\u00e1t<\/strong> l\u00e0 Kh\u00e1c<\/strong> v\u00e0 Nghi\u1ec7p v\u1ee5<\/strong> \u0111\u1ec3 l\u00e0 Th\u1ef1c chi<\/strong> ho\u1eb7c Kh\u00f4ng ch\u1ecdn.<\/strong><\/li>\n
T\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>, ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1edd thu h\u1ed9, chi h\u1ed9 (Gi\u1ed1ng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecdn \u1edf b\u01b0\u1edbc nh\u1eadn ti\u1ec1n thu h\u1ed9, chi h\u1ed9).<\/li>\n<\/ul>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
4.2.2 Tr\u01b0\u1eddng h\u1ee3p 2:\u00a0 R\u00fat v\u1ec1 ti\u1ec1n m\u1eb7t r\u1ed3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1edd thu h\u1ed9<\/strong> ho\u1eb7c<\/strong> th\u1ef1c hi\u1ec7n chi h\u1ed9<\/strong><\/span><\/h5>\n
B\u01b0\u1edbc 1: R\u00fat ti\u1ec1n m\u1eb7t t\u1eeb TK ti\u1ec1n g\u1eedi<\/strong><\/p>\n
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V\u00e0o Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu thu\\Phi\u1ebfu thu r\u00fat ti\u1ec1n t\u1eeb NH, KB.<\/strong><\/li>\n
T\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n TK N\u1ee3 111, TK C\u00f3 1121<\/strong>, Ngu\u1ed3n l\u00e0 Ngu\u1ed3n kh\u00e1c<\/strong>, C\u1ea5p ph\u00e1t<\/strong> l\u00e0 Kh\u00e1c<\/strong> v\u00e0 Nghi\u1ec7p v\u1ee5<\/strong> \u0111\u1ec3 l\u00e0 Th\u1ef1c chi<\/strong> ho\u1eb7c Kh\u00f4ng ch\u1ecdn.<\/strong><\/li>\n<\/ul>\n
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B\u01b0\u1edbc 2: Chi ti\u1ec1n thu h\u1ed9, chi h\u1ed9 b\u1eb1ng ti\u1ec1n m\u1eb7t<\/strong><\/span><\/p>\n
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Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi.<\/strong><\/li>\n
T\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n TK N\u1ee3 3388, TK C\u00f3 1111<\/strong>, Ngu\u1ed3n l\u00e0 Ngu\u1ed3n kh\u00e1c<\/strong>, C\u1ea5p ph\u00e1t<\/strong> l\u00e0 Kh\u00e1c<\/strong> v\u00e0 Nghi\u1ec7p v\u1ee5<\/strong> \u0111\u1ec3 l\u00e0 Th\u1ef1c chi<\/strong> ho\u1eb7c Kh\u00f4ng ch\u1ecdn.<\/strong><\/li>\n
T\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>, ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1edd thu h\u1ed9, chi h\u1ed9 (Gi\u1ed1ng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecdn \u1edf b\u01b0\u1edbc nh\u1eadn ti\u1ec1n thu h\u1ed9, chi h\u1ed9).<\/li>\n<\/ul>\n
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Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
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":[163],"ht-kb-tag":[941],"class_list":["post-20046","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-hach-toan-nghiep-vu-khac","ht_kb_tag-thu-ho-chi-ho"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/20046","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=20046"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/20046\/revisions"}],"predecessor-version":[{"id":76495,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/20046\/revisions\/76495"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=20046"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=20046"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=20046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}