{"id":3140,"date":"2020-08-06T09:18:05","date_gmt":"2020-08-06T09:18:05","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3140"},"modified":"2025-11-05T17:18:10","modified_gmt":"2025-11-05T10:18:10","slug":"chi-mua-tai-san-co-dinh-bang-tm","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/chi-mua-tai-san-co-dinh-bang-tm\/","title":{"rendered":"Chi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1eb1ng ti\u1ec1n m\u1eb7t"},"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 nh\u1eb1m h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n chi ti\u1ec1n mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) b\u1eb1ng ti\u1ec1n m\u1eb7t tr\u00ean ph\u1ea7n m\u1ec1m, \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy tr\u00ecnh thanh to\u00e1n v\u00e0 h\u1ea1ch to\u00e1n theo ngu\u1ed3n kinh ph\u00ed.<\/p>\n<p>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: \u0110\u1ecbnh kho\u1ea3n, quy tr\u00ecnh nghi\u1ec7p v\u1ee5 chi ti\u1ebft v\u00e0 c\u00e1ch thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m<\/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. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong>2.1. Mua s\u1eafm TSC\u0110 b\u1eb1ng ti\u1ec1n t\u1eeb ngu\u1ed3n NSNN t\u1ea1m \u1ee9ng<\/strong>:<\/h4>\n<p><em>&#8211; Mua s\u1eafm TSC\u0110 b\u1eb1ng ti\u1ec1n t\u1eeb ngu\u1ed3n NSNN t\u1ea1m \u1ee9ng:<\/em><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 1111: Ti\u1ec1n Vi\u1ec7t Nam<\/p>\n<p><em>&#8211;\u00a0 \u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n chi t\u1eeb kinh ph\u00ed t\u1ea1m \u1ee9ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u1ee7a ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<h4><strong>2.2. Mua s\u1eafm TSC\u0110 b\u1eb1ng ti\u1ec1n t\u1eeb ngu\u1ed3n NSNN c\u1ea5p th\u1ef1c chi, Ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i, Ngu\u1ed3n vi\u1ec7n tr\u1ee3 vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i, Ngu\u1ed3n kh\u00e1c:<\/strong><\/h4>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 1111: Ti\u1ec1n Vi\u1ec7t Nam<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi:<\/p>\n<p>N\u1ee3 TK 1352\/C\u00f3 TK 512 (N\u1ebfu chi b\u1eb1ng ti\u1ec1n nh\u1eadn vi\u1ec7n tr\u1ee3 t\u00e0i tr\u1ee3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n)<\/p>\n<h4><strong>2.3. Tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm TSC\u0110 b\u1eb1ng c\u00e1c ngu\u1ed3n kh\u00e1c ngu\u1ed3n do NSNN c\u1ea5p (tr\u1eeb nh\u1eadn b\u1eb1ng hi\u1ec7n v\u1eadt) th\u00ec h\u1ea1ch to\u00e1n:\u00a0<\/strong><\/h4>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 1111: Ti\u1ec1n Vi\u1ec7t Nam<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, th\u00eam b\u00fat to\u00e1n k\u00e9p nh\u01b0 sau:<\/p>\n<ul>\n<li><em>N\u1ebfu mua b\u1eb1ng Qu\u1ef9 ph\u00fac l\u1ee3i:<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 35331: Qu\u1ef9 ph\u00fac l\u1ee3i b\u1eb1ng ti\u1ec1n<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 35332: Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n<ul>\n<li><em>N\u1ebfu mua b\u1eb1ng Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 4311: Qu\u1ef9 Ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 421: Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/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>Tham chi\u1ebfu chi ti\u1ebft quy tr\u00ecnh mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i ph\u1ea7n Qu\u1ea3n l\u00fd T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<p>Khi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1eb1ng ti\u1ec1n m\u1eb7t, quy tr\u00ecnh thanh to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ol>\n<li>C\u0103n c\u1ee9 v\u00e0o y\u00eau c\u1ea7u mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan v\u00e0 \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n c\u1ee7a nh\u00e2n vi\u00ean mua h\u00e0ng ho\u1eb7c nh\u00e0 cung c\u1ea5p, k\u1ebf to\u00e1n l\u1eadp phi\u1ebfu chi, chuy\u1ec3n cho K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb k\u00fd duy\u1ec7t, sau \u0111\u00f3 chuy\u1ec3n l\u1ea1i cho Th\u1ee7 qu\u1ef9.<\/li>\n<li>Th\u1ee7 qu\u1ef9 c\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu chi th\u1ef1c hi\u1ec7n chi ti\u1ec1n cho ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n, th\u1ee7 qu\u1ef9 v\u00e0 ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n k\u00fd x\u00e1c nh\u1eadn v\u00e0o phi\u1ebfu chi, \u0111\u1ed3ng th\u1eddi Th\u1ee7 qu\u1ef9 ghi s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 tr\u1ea3 l\u1ea1i 1 li\u00ean cho k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t, 1 li\u00ean l\u01b0u.<\/li>\n<li>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t c\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu chi \u0111\u00e3 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd \u0111\u1ec3 ghi s\u1ed1 k\u1ec3 to\u00e1n ti\u1ec1n m\u1eb7t v\u00e0 l\u01b0u tr\u1eef phi\u1ebfu chi.<\/li>\n<\/ol>\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":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[104],"ht-kb-tag":[],"class_list":["post-3140","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-mat"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3140","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=3140"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3140\/revisions"}],"predecessor-version":[{"id":62451,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3140\/revisions\/62451"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3140"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3140"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}