{"id":2686,"date":"2020-08-04T07:14:01","date_gmt":"2020-08-04T07:14:01","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=2686"},"modified":"2026-04-22T08:34:38","modified_gmt":"2026-04-22T01:34:38","slug":"dieu-chinh-so-tien-da-chi-tu-nguon-ngan-sach-nay-sang-nguon-ngan-sach-khac-thi-phai-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/dieu-chinh-so-tien-da-chi-tu-nguon-ngan-sach-nay-sang-nguon-ngan-sach-khac-thi-phai-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n \u0111\u00e3 chi th\u1ef1c chi t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch n\u00e0y sang ngu\u1ed3n ng\u00e2n s\u00e1ch kh\u00e1c th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<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<ul>\n<li>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n \u0111\u00e3 r\u00fat v\u00e0 chi th\u1ef1c chi t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch n\u00e0y sang m\u1ed9t ngu\u1ed3n kh\u00e1c. V\u00ed d\u1ee5 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u t\u1eeb ngu\u1ed3n 12 sang ngu\u1ed3n 13 ho\u1eb7c t\u1eeb ngu\u1ed3n 13 sang ngu\u1ed3n 14 ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i<\/li>\n<li>B\u00e0i vi\u1ebft bao g\u1ed3m h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n 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 Nh\u00e0 n\u01b0\u1edbc<\/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<h3>2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean t\u1eafc: <\/strong>H\u1ea1ch to\u00e1n<strong> ghi \u00e2m ti\u1ec1n<\/strong> \u1edf ngu\u1ed3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0 h\u1ea1ch to\u00e1n <strong>ghi d\u01b0\u01a1ng ti\u1ec1n<\/strong> \u1edf ngu\u1ed3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/p>\n<p><strong>B\u01b0\u1edbc 1: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m <\/strong>ngu\u1ed3n \u0111\u00e3 r\u00fat v\u00e0 chi:<\/p>\n<p><strong>1. V\u1edbi ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK <strong>642<\/strong>\/C\u00f3 TK <strong>1351<\/strong>: <b>S\u1ed1 ti\u1ec1n \u00e2m<\/b><\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n <b>C\u00f3 TK 00822: s\u1ed1 ti\u1ec1n \u00e2m<\/b><\/p>\n<p><strong>2. V\u1edbi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK<strong> 611<\/strong>\/C\u00f3 TK <strong>511<\/strong>: <b>S\u1ed1 ti\u1ec1n \u00e2m<\/b><\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n <strong>C\u00f3 TK 00821<\/strong>:<strong> s\u1ed1 ti\u1ec1n \u00e2m\u00a0<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng <\/strong>ngu\u1ed3n \u0111\u00e3 r\u00fat v\u00e0 chi c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng:<\/p>\n<p><strong>1. V\u1edbi ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK <strong>642<\/strong>\/C\u00f3 TK <strong>1351<\/strong>: <b>S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/b><\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n <b>C\u00f3 TK 00822: s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/b><\/p>\n<p><strong>2. V\u1edbi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK<strong> 611<\/strong>\/C\u00f3 TK <strong>511<\/strong>: <b>S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/b><\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n <strong>C\u00f3 TK 00821<\/strong>: <strong>s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/strong><\/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>3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>V\u00ed d\u1ee5: Trung t\u00e2m y t\u1ebf. b\u1ec7nh vi\u1ec7n c\u00f3 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh nh\u01b0 sau:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ng\u00e0y 01\/07, 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.<\/li>\n<li>\u0110\u1ebfn ng\u00e0y 03\/07, kho b\u1ea1c y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n tr\u00ean t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ef1 ch\u1ee7 sang ngu\u1ed3n ng\u00e2n s\u00e1ch kh\u00f4ng t\u1ef1 ch\u1ee7.<\/li>\n<\/ul>\n<p>Tr\u00ean ph\u1ea7n m\u1ec1m, anh\/ch\u1ecb l\u00e0m nh\u01b0 sau:<\/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 size-full wp-image-50865\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/200-1.png\" alt=\"\" width=\"1252\" height=\"612\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/200-1.png 1252w, \/ke-toan\/wp-content\/uploads\/2025\/09\/200-1-300x147.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/200-1-1024x501.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/200-1-768x375.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/200-1-50x24.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/200-1-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/200-1-100x49.png 100w\" sizes=\"auto, (max-width: 1252px) 100vw, 1252px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean <b>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b>, h\u1ea1ch to\u00e1n 2 d\u00f2ng:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Ghi <b>N\u1ee3 TK 6428\/C\u00f3 TK 1351<\/b>\u00a0<b>S\u1ed1 ti\u1ec1n \u00e2m 10.000.000<\/b><b><\/b>; ngu\u1ed3n\u00a0<b>Ng\u00e2n s\u00e1ch t\u1ef1 ch\u1ee7<\/b>, nghi\u1ec7p v\u1ee5 ch\u1ecdn\u00a0<b>Th\u1ef1c chi\u00a0<\/b><\/li>\n<li>Ghi\u00a0<b>N\u1ee3 TK 6118\/C\u00f3 TK 511<\/b>:\u00a0<b>S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng 10.000.000<\/b>; ngu\u1ed3n\u00a0<b>Ng\u00e2n s\u00e1ch kh\u00f4ng t\u1ef1 ch\u1ee7<\/b>, nghi\u1ec7p v\u1ee5 ch\u1ecdn\u00a0<b>Th\u1ef1c chi<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Sau \u0111\u00f3 nh\u1ea5n <b>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/b>\u00a0v\u00e0 nh\u1ea5n\u00a0<b>C\u1ea5t.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51457\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/1-23.png\" alt=\"\" width=\"1282\" height=\"704\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/1-23.png 1282w, \/ke-toan\/wp-content\/uploads\/2025\/09\/1-23-300x165.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/1-23-1024x562.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/1-23-768x422.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/1-23-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/1-23-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/1-23-100x55.png 100w\" sizes=\"auto, (max-width: 1282px) 100vw, 1282px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> \u0110\u01a1n v\u1ecb 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 size-full wp-image-51463\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/2-27.png\" alt=\"\" width=\"1282\" height=\"717\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/2-27.png 1282w, \/ke-toan\/wp-content\/uploads\/2025\/09\/2-27-300x168.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/2-27-1024x573.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/2-27-768x430.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/2-27-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/2-27-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/2-27-100x56.png 100w\" sizes=\"auto, (max-width: 1282px) 100vw, 1282px\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh in m\u1eabu nh\u01b0 sau:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51465\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/3-18.png\" alt=\"\" width=\"967\" height=\"492\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/3-18.png 967w, \/ke-toan\/wp-content\/uploads\/2025\/09\/3-18-300x153.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/3-18-768x391.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/3-18-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/3-18-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/3-18-100x51.png 100w\" sizes=\"auto, (max-width: 967px) 100vw, 967px\" \/><\/p>\n<p><b><i>L\u01b0u \u00fd:<\/i>\u00a0<\/b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 r\u00fat t\u1ea1m \u1ee9ng t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch n\u00e0y nh\u01b0ng chi v\u00e0 thanh to\u00e1n t\u1ea1m \u1ee9ng \u1edf ngu\u1ed3n ng\u00e2n s\u00e1ch kh\u00e1c c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t ngu\u1ed3n (c\u00f9ng l\u00e0 2 ngu\u1ed3n giao t\u1ef1 ch\u1ee7 ho\u1eb7c c\u00f9ng l\u00e0 2 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7) th\u00ec anh\/ch\u1ecb c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng th\u00eam c\u00e1ch th\u1ef1c hi\u1ec7n th\u1ee9 2 theo h\u01b0\u1edbng d\u1eabn <b><a class=\"externalLink\" href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/dieu-chinh-kinh-phi\/#2-dieu-chinh-tam-ung\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>.<\/b><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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":[785],"class_list":["post-2686","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-kho-bac","ht_kb_tag-dieu-chinh-nguon"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2686","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=2686"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2686\/revisions"}],"predecessor-version":[{"id":75955,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2686\/revisions\/75955"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=2686"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=2686"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=2686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}