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 gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n \u0111\u00e3 chi t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed, ngu\u1ed3n kh\u00e1c<\/strong> (TK ti\u1ec1n g\u1eedi kho b\u1ea1c TK 3714, TK 3716) sang chi t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch<\/strong> (TK d\u1ef1 to\u00e1n TK 9523, TK 9527) tr\u00ean ph\u1ea7n m\u1ec1m. Ho\u1eb7c ch\u00ednh l\u00e0 nghi\u1ec7p v\u1ee5 chuy\u1ec3n ti\u1ec1n t\u1eeb ngu\u1ed3n TK 9523, 9527 sang tr\u1ea3 l\u1ea1i ti\u1ec1n cho TK 3714, 3176 \u0111\u00e3 chi. Sau khi \u0111\u1ecdc, anh\/ch\u1ecb s\u1ebd hi\u1ec3u r\u00f5 c\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n gi\u1ea3m chi \u1edf ngu\u1ed3n h\u1ecdc ph\u00ed, t\u0103ng chi \u1edf ngu\u1ed3n ng\u00e2n s\u00e1ch v\u00e0 ghi nh\u1eadn kho\u1ea3n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c c\u1ea5p v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u1ec3 ho\u00e0n tr\u1ea3 cho ngu\u1ed3n h\u1ecdc ph\u00ed.<\/p>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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B\u01b0\u1edbc 1:<\/strong> H\u1ea1ch to\u00e1n gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 chi t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed, t\u0103ng s\u1ed1 ti\u1ec1n chi \u1edf ngu\u1ed3n ng\u00e2n s\u00e1ch<\/p>\n
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Gi\u1ea3m s\u1ed1 \u0111\u00e3 chi t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed, ngu\u1ed3n kh\u00e1c:\u00a0<\/li>\n<\/ul>\n
N\u1ee3 c\u00e1c TK 642, 641, 154\/C\u00f3 TK 1388: s\u1ed1 ti\u1ec1n \u00e2m<\/p>\n
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T\u0103ng s\u1ed1 \u0111\u00e3 chi \u1edf ngu\u1ed3n ng\u00e2n s\u00e1ch:<\/li>\n<\/ul>\n
N\u1ee3 TK 642\/C\u00f3 TK 1388: s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng (N\u1ebfu\u00a0 t\u0103ng chi \u1edf ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n
N\u1ee3 TK 611\/C\u00f3 TK 1388: s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng (N\u1ebfu t\u0103ng chi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ghi nh\u1eadn kho\u1ea3n ti\u1ec1n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c c\u1ea5p v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u1ec3 ho\u00e0n tr\u1ea3 cho ngu\u1ed3n h\u1ecdc ph\u00ed<\/p>\n
N\u1ee3 TK 1121<\/p>\n
C\u00f3 TK 511 (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n
C\u00f3 TK 1351 (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n
\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn C\u00f3 TK 0082 t\u01b0\u01a1ng \u1ee9ng\u00a0<\/p>\n<\/div><\/div>\n
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3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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V\u00ed d\u1ee5:<\/b> \u0110\u01a1n v\u1ecb \u0111\u00e3 chi 10.000.000 \u1edf ngu\u1ed3n h\u1ecdc ph\u00ed, sau \u0111\u00f3 \u0111\u01b0\u1ee3c c\u1ea5p ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi 3716 t\u1ea1i Kho b\u1ea1c c\u1ee7a ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ef1 ch\u1ee7 \u0111\u1ec3 ho\u00e0n tr\u1ea3 cho ngu\u1ed3n h\u1ecdc ph\u00ed.<\/p>\n\n\n\n
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B\u01b0\u1edbc 1: H\u1ea1ch to\u00e1n gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 chi t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed, t\u0103ng s\u1ed1 ti\u1ec1n chi \u1edf ngu\u1ed3n ng\u00e2n s\u00e1ch<\/h4>\n
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1.\u00a0V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/b><\/p>\n
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2. Tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b>, h\u1ea1ch to\u00e1n 2 d\u00f2ng:<\/p>\n
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N\u1ee3 TK 642\/C\u00f3 TK 1388<\/b> : S\u1ed1 ti\u1ec1n \u00e2m (10.000.000), ch\u1ecdn Ngu\u1ed3n H\u1ecdc ph\u00ed.<\/b><\/li>\n
N\u1ee3 TK 642\/C\u00f3 TK 1388<\/strong>: S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng 10.000.000, ch\u1ecdn Ngu\u1ed3n Ng\u00e2n s\u00e1ch X\u00e3 t\u1ef1 ch\u1ee7.<\/strong><\/li>\n<\/ul>\n
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L\u01b0u \u00fd:<\/strong>\u00a0N\u1ebfu kh\u00f4ng th\u1ea5y c\u1ed9t\u00a0T\u00e0i kho\u1ea3n NH, KB<\/strong>\u00a0\u0111\u1ec3 ch\u1ecdn, b\u1ea1n nh\u1ea5n Chu\u1ed9t ph\u1ea3i\/t\u00edch ch\u1ecdn \u201cT\u00e0i kho\u1ea3n NH, KB\u201d\/\u0110\u1ed3ng \u00fd<\/em><\/p>\n
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T\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong> ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng<\/strong> v\u00e0 Ho\u1ea1t \u0111\u1ed9ng<\/strong> t\u01b0\u01a1ng \u1ee9ng<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> Ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i c\u1ed9t \u0110\u1ed1i t\u01b0\u1ee3ng C\u00f3<\/b> \u1edf hai d\u00f2ng gi\u1ed1ng nhau (ch\u1ecdn m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea5t k\u1ef3 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o)
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3.\u00a0In phi\u1ebfu C2-10\/NS: Phi\u1ebfu \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch (Th\u00f4ng t\u01b0 s\u1ed1 19\/2020\/TC-BTC)<\/strong> b\u1eb1ng c\u00e1ch nh\u1ea5n in.\u00a0<\/strong><\/p>\n
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Ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb Phi\u1ebfu \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch C2-10\/NS nh\u01b0 sau:<\/p>\n
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B\u01b0\u1edbc 2: Ghi nh\u1eadn kho\u1ea3n ti\u1ec1n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c c\u1ea5p v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u1ec3 ho\u00e0n tr\u1ea3 cho ngu\u1ed3n h\u1ecdc ph\u00ed<\/h4>\n
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1.\u00a0V\u00e0o ph\u00e2n h\u1ec7 Kho b\u1ea1c\\<\/b>Th\u00eam m\u1edbi ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi.<\/b><\/p>\n
2.\u00a0Tr\u00ean ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi<\/b>, khai b\u00e1o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n, ch\u1ecdn Ngu\u1ed3n ng\u00e2n s\u00e1ch X\u00e3 t\u1ef1 ch\u1ee7<\/b>, khai b\u00e1o th\u00f4ng tin m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch, r\u1ed3i nh\u1ea5n\u00a0C\u1ea5t.<\/b><\/p>\n
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3.\u00a0Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o c\u00f3 mu\u1ed1n sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n hay kh\u00f4ng, b\u1ea1n nh\u1ea5n C\u00f3.<\/b><\/p>\n
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4.\u00a0Sau \u0111\u00f3 ki\u1ec3m tra l\u1ea1i th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c sinh ra v\u00e0 nh\u1ea5n C\u1ea5t<\/b>.<\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":[785],"class_list":["post-2696","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\/2696","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=2696"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2696\/revisions"}],"predecessor-version":[{"id":70563,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2696\/revisions\/70563"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=2696"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=2696"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=2696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}