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 nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh kinh ph\u00ed \u0111\u00e3 r\u00fat th\u1ef1c chi nh\u01b0ng b\u1ecb sai m\u00e3 n\u1ed9i dung kinh t\u1ebf, ti\u1ec3u m\u1ee5c c\u1ee7a m\u1ed9t ngu\u1ed3n ng\u00e2n s\u00e1ch c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo s\u1ed1 li\u1ec7u c\u1ee7a Kho b\u1ea1c<\/li>\n
N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m: H\u1ea1ch to\u00e1n gi\u1ea3m chi \u1edf ti\u1ec3u m\u1ee5c sai, t\u0103ng chi \u1edf ti\u1ec3u m\u1ee5c \u0111\u00fang v\u00e0 in phi\u1ebfu \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch (C2-10\/NS) \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c v\u1edbi Kho b\u1ea1c.<\/li>\n<\/ul>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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2.1. \u0110\u1ed1i v\u1edbi ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/h4>\n
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Gi\u1ea3m ti\u1ec3u m\u1ee5c sai: N\u1ee3 TK 154, 642\/C\u00f3 TK 1351: S\u1ed1 ti\u1ec1n \u00e2m<\/span><\/strong>,<\/span><\/span> \u0110T C\u00f3 TK 008222 \u00e2m ti\u1ec1n<\/span><\/span><\/strong><\/li>\n<\/ul>\n
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T\u0103ng ti\u1ec3u m\u1ee5c \u0111\u00fang: N\u1ee3 TK 154, 642\/C\u00f3 TK 1351: S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng,<\/span> \u0110T C\u00f3 TK 008222 d\u01b0\u01a1ng ti\u1ec1n<\/span><\/span><\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n
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2.2. \u0110\u1ed1i v\u1edbi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb)<\/h4>\n
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Gi\u1ea3m ti\u1ec3u m\u1ee5c sai: N\u1ee3 TK 611\/C\u00f3 TK 511: S\u1ed1 ti\u1ec1n \u00e2m<\/span>, \u0110T C\u00f3 TK 008212 \u00e2m ti\u1ec1n<\/span><\/b><\/li>\n<\/ul>\n
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T\u0103ng ti\u1ec3u m\u1ee5c \u0111\u00fang: N\u1ee3 TK 611\/C\u00f3 TK 511: S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/span>, \u0110T C\u00f3 TK 008212 d\u01b0\u01a1ng ti\u1ec1n<\/span><\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
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3. V\u00ed d\u1ee5<\/h3>\n
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\u0110\u01a1n v\u1ecb b\u1ec7nh vi\u1ec7n c\u00f3 thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ng\u00e0y 15\/01, \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 10.000.000, ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ef1 ch\u1ee7, Ti\u1ec3u m\u1ee5c (TM) 6501.<\/li>\n
Khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u1ec1n t\u1ea1i kho b\u1ea1c, b\u1ea1n chuy\u1ec3n ti\u1ec1n nh\u1ea7m \u1edf TM 6502, \u0111\u00e3 h\u1ea1ch to\u00e1n N\u1ee3 TK 6422\/C\u00f3 TK 1351: S\u1ed1 ti\u1ec1n 10.000.000, TM 6502, \u0111\u1ed3ng th\u1eddi ghi C\u00f3 TK 008222: s\u1ed1 ti\u1ec1n 10.000.000.<\/li>\n
\u0110\u1ebfn ng\u00e0y 01\/02: Kho b\u1ea1c th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n chuy\u1ec3n cho \u0111\u01a1n v\u1ecb h\u01b0\u1edfng b\u1ecb sai Ti\u1ec3u m\u1ee5c<\/strong> v\u00e0 y\u00eau c\u1ea7u l\u00e0m th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh t\u1eeb ti\u1ec3u m\u1ee5c 6502 sang ti\u1ec3u m\u1ee5c 6501<\/li>\n<\/ul>\n<\/div><\/div>\n
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4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 \u0111\u00e3 chi t\u1eeb ti\u1ec3u m\u1ee5c n\u00e0y sang ti\u1ec3u m\u1ee5c kh\u00e1c nh\u01b0 sau:<\/p>\n
B\u01b0\u1edbc 1:<\/strong> Va\u0300o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/p>\n
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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
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N\u1ee3 TK 6422\/C\u00f3 TK 1351<\/b>:\u00a0S\u1ed1 ti\u1ec1n \u00e2m 10.000.000<\/b>,\u00a0ti\u1ec3u m\u1ee5c 6502<\/b>, nghi\u1ec7p v\u1ee5 ch\u1ecdn\u00a0Th\u1ef1c chi<\/b><\/li>\n
N\u1ee3 TK 6422\/C\u00f3 TK 1351: S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng 10.000.000,ti\u1ec3u m\u1ee5c 6501, <\/b>nghi\u1ec7p v\u1ee5 ch\u1ecdn\u00a0Th\u1ef1c chi<\/b><\/li>\n<\/ul>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n\u00a0C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi\u00a0<\/b>v\u00e0 nh\u1ea5n\u00a0C\u1ea5t.<\/b><\/p>\n
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L\u01b0u \u00fd:<\/strong> \u0110\u1ec3 h\u1ea1ch to\u00e1n TK 642 chi ti\u1ebft cho \u0111\u00fang, th\u00ec b\u1ea1n c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i b\u00fat to\u00e1n h\u1ea1ch to\u00e1n tr\u01b0\u1edbc \u0111\u00f3 \u1edf ph\u1ea7n Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c \u0111\u1ec3 h\u1ea1ch to\u00e1n cho \u0111\u00fang<\/li>\n<\/ul>\n
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n In<\/b>\/ch\u1ecdn m\u1eabu\u00a0Phi\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
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B\u01b0\u1edbc 5:<\/strong> Ph\u1ea7n m\u1ec1m in m\u1eabu nh\u01b0 sau:<\/p>\n
$\"\"$ <\/p>\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":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[78],"ht-kb-tag":[764,763],"class_list":["post-2650","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-tieu-muc-nay-sang-tieu-muc-khac","ht_kb_tag-sai-tieu-muc"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2650","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=2650"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2650\/revisions"}],"predecessor-version":[{"id":75833,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2650\/revisions\/75833"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=2650"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=2650"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=2650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}