{"id":3279,"date":"2020-08-10T03:37:30","date_gmt":"2020-08-10T03:37:30","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3279"},"modified":"2026-04-22T10:02:55","modified_gmt":"2026-04-22T03:02:55","slug":"chi-hoat-dong-su-nghiep-du-an","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/chi-hoat-dong-su-nghiep-du-an\/","title":{"rendered":"Chi ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n"},"content":{"rendered":"<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn:<\/strong><\/p>\n<p><strong><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/VZZ3k8wjjho?si=DRKXAj6sqXZrQqdH\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/strong><\/p>\n<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<ul>\n<li>B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn anh ch\u1ecb ghi nh\u1eadn nghi\u1ec7p v\u1ee5 chi ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n, chi \u0111\u01a1n \u0111\u1eb7t h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, chi s\u1ea3n xu\u1ea5t kinh doanh tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n theo \u0111\u00fang ngu\u1ed3n kinh ph\u00ed.<\/li>\n<li>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: \u0110\u1ecbnh kho\u1ea3n, quy tr\u00ecnh nghi\u1ec7p v\u1ee5, c\u00e1ch th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/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<div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>2.1 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7 h\u1ea1ch to\u00e1n:<\/strong><\/p>\n<p>N\u1ee3 TK 611<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 112: Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c (chi ti\u1ebft theo t\u1eebng t\u00e0i kho\u1ea3n)<\/p>\n<p><strong>2.2 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7:<\/strong><\/p>\n<p>N\u1ee3 TK 6421, 6422, 6428<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 112: Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c (chi ti\u1ebft theo t\u1eebng t\u00e0i kho\u1ea3n)<\/p>\n<\/div>\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>Khi ph\u00e1t sinh nhu c\u1ea7u chi ho\u1ea1t \u0111\u1ed9ng, chi d\u1ef1 \u00e1n, chi th\u1ef1c hi\u1ec7n \u0111\u01a1n \u0111\u1eb7t h\u00e0ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, chi s\u1ea3n xu\u1ea5t kinh doanh (chi mua s\u1eafm h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, chi c\u00e1c kho\u1ea3n thanh to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n&#8230;), quy tr\u00ecnh th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ol>\n<li>C\u0103n c\u1ee9 v\u00e0o nhu c\u1ea7u chi ti\u00eau th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n l\u1eadp \u1ee7y nhi\u1ec7m chi k\u00e8m theo b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n (n\u1ebfu y\u00eau c\u1ea7u), 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.<\/li>\n<li>Sau khi \u1ee6y nhi\u1ec7m chi v\u00e0 B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t, k\u1ebf to\u00e1n mang ra ng\u00e2n h\u00e0ng, kho b\u1ea1c n\u01a1i m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n.<\/li>\n<li>Kho b\u1ea1c th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t v\u00e0 duy\u1ec7t chi cho \u0111\u01a1n v\u1ecb (n\u1ebfu t\u00e0i kho\u1ea3n chuy\u1ec3n ti\u1ec1n ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t chi c\u1ee7a Kho b\u1ea1c) v\u00e0 chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n nh\u1eadn ti\u1ec1n.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o li\u00ean \u1ee7y nhi\u1ec7m chi g\u1eedi l\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 gi\u1ea5y b\u00e1o N\u1ee3 c\u1ee7a ng\u00e2n h\u00e0ng, kho b\u1ea1c, k\u1ebf to\u00e1n ghi s\u1ed5 chi ti\u1ebft ti\u1ec1n g\u1eedi. \u0111\u1ed3ng th\u1eddi ghi s\u1ed5 chi ti\u1ebft chi ti\u1ebft chi ho\u1ea1t \u0111\u1ed9ng\/s\u1ed5 chi ti\u1ebft chi d\u1ef1 \u00e1n\/s\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n<\/ol>\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>4. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 <strong>Ti\u1ec1n g\u1eedi<\/strong>, cho\u0323n <strong>Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-42389\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-1.png\" alt=\"\" width=\"1282\" height=\"642\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-1.png 1282w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-1-300x150.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-1-1024x513.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-1-768x385.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-1-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-1-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-1-100x50.png 100w\" sizes=\"auto, (max-width: 1282px) 100vw, 1282px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o c\u00e1c th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n, th\u1ef1c hi\u1ec7n theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng c\u1ee7a nh\u00e0 n\u01b0\u1edbc, chi SXKD:<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung:\u00a0<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><strong>T\u00e0i kho\u1ea3n chi:<\/strong> l\u1ef1a ch\u1ecdn ho\u1eb7c khai b\u00e1o th\u00eam t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c chi ti\u1ec1n.<\/li>\n<li><strong>\u0110\u01a1n v\u1ecb nh\u1eadn: <\/strong>l\u1ef1a ch\u1ecdn ho\u1eb7c khai b\u00e1o th\u00eam \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn ti\u1ec1n.<\/li>\n<li><strong>T\u00e0i kho\u1ea3n nh\u1eadn: <\/strong>l\u1ef1a ch\u1ecdn ho\u1eb7c khai b\u00e1o th\u00eam t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c nh\u1eadn ti\u1ec1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft: <strong>S\u1ed1 ch\u1ee9ng t\u1eeb g\u1ed1c<\/strong>, <strong>Ng\u00e0y ch\u1ee9ng t\u1eeb g\u1ed1c<\/strong> (n\u1ebfu c\u1ea7n), <strong>T\u00e0i kho\u1ea3n n\u1ee3<\/strong>, <strong>T\u00e0i kho\u1ea3n c\u00f3<\/strong>, <strong>M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch<\/strong>, <strong>S\u1ed1 ti\u1ec1n<\/strong>,<strong> Ho\u1ea1t \u0111\u1ed9ng<\/strong>, <strong>Thu\u1ebf su\u1ea5t<\/strong> (n\u1ebfu c\u00f3).\u00a0<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n h\u1ea1ch to\u00e1n nhanh b\u1eb1ng c\u00e1c \u0111\u1ecbnh kho\u1ea3n c\u00f3 s\u1eb5n c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, anh\/ch\u1ecb nh\u1ea5n<strong>\u00a0\u0110\u1ecbnh kho\u1ea3n nhanh.<\/strong>\u00a0Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb danh s\u00e1ch \u0111\u1ecbnh kho\u1ea3n c\u1ee7a lo\u1ea1i ch\u1ee9ng t\u1eeb hi\u1ec7n th\u1eddi,\u00a0anh\/ch\u1ecb ch\u1ecdn 1 lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n nhanh th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-42391\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-16-1.png\" alt=\"\" width=\"1283\" height=\"742\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-16-1.png 1283w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-16-1-300x173.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-16-1-1024x592.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-16-1-768x444.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-16-1-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-16-1-60x35.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-16-1-100x58.png 100w\" sizes=\"auto, (max-width: 1283px) 100vw, 1283px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: \ufeff 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":[112],"ht-kb-tag":[],"class_list":["post-3279","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-gui"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3279","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=3279"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3279\/revisions"}],"predecessor-version":[{"id":76097,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3279\/revisions\/76097"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3279"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3279"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}