{"id":34523,"date":"2023-09-14T16:16:49","date_gmt":"2023-09-14T09:16:49","guid":{"rendered":"http:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=34523"},"modified":"2025-12-27T10:56:46","modified_gmt":"2025-12-27T03:56:46","slug":"8-1-hach-toan-tai-khoan-thuong-xuyen-nhung-chon-nguon-khong-thuong-xuyen","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/8-1-hach-toan-tai-khoan-thuong-xuyen-nhung-chon-nguon-khong-thuong-xuyen\/","title":{"rendered":"8.1. Ca\u0301c bu\u0301t toa\u0301n h\u1ea1ch toa\u0301n t\u00e0i kho\u1ea3n Giao t\u1ef1 ch\u1ee7 Kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0110\u1ea7u t\u01b0 XDCB nh\u01b0ng ch\u1ecdn ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t kh\u00e1c Giao t\u1ef1 ch\u1ee7 Kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0110\u1ea7u t\u01b0 XDCB"},"content":{"rendered":"

1. T\u1ed5ng quan\u00a0<\/h3>\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra c\u00e1c b\u00fat to\u00e1n t\u00e0i kho\u1ea3n (TK) th\u01b0\u1eddng xuy\u00ean nh\u01b0ng ch\u1ecdn ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng th\u01b0\u1eddng xuy\u00ean ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i gi\u00fap anh\/ch\u1ecb ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang \u0111\u1ec3 l\u00ean \u0111\u00fang b\u00e1o c\u00e1o quy\u1ebft to\u00e1n .<\/p>\n

2. C\u00e1ch th\u1ef1c hi\u1ec7n\u00a0<\/h3>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o m\u1ee5c H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m. Chi ti\u1ebft\u00a0t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/p>\n
B\u01b0\u1edbc 2: <\/strong>Nh\u1ea5n v\u00e0o m\u1ee5c 8.2. N\u1ebfu pha\u0301t hi\u00ea\u0323n ca\u0301c bu\u0301t toa\u0301n ha\u0323ch toa\u0301n Ca\u0301c bu\u0301t toa\u0301n h\u1ea1ch toa\u0301n t\u00e0i kho\u1ea3n Giao t\u1ef1 ch\u1ee7 Kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0110\u1ea7u t\u01b0 XDCB nh\u01b0ng ch\u1ecdn ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t kh\u00e1c Giao t\u1ef1 ch\u1ee7 Kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0110\u1ea7u t\u01b0 XDCB<\/a> thi\u0300 ch\u01b0\u01a1<\/span>ng tri\u0300nh hi\u00ea\u0309n thi\u0323 c\u1ea3nh b\u00e1o \u0111\u1ecf v\u01a1\u0301i ca\u0301c n\u00f4\u0323i dung sau:<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> C\u00e1ch x\u1eed l\u00fd<\/p>\n
1. Cho\u0323n s\u00f4\u0301 ch\u01b0\u0301ng t\u01b0\u0300<\/strong> sai l\u00ea\u0323ch tr\u00ean ba\u0301o ca\u0301o.<\/p>\n
2. Nh\u00e2\u0301n Bo\u0309 ghi\\S\u01b0\u0309a<\/strong> va\u0300 th\u01b0\u0323c hi\u00ea\u0323n s\u01b0\u0309a la\u0323i th\u00f4ng tin ta\u0300i khoa\u0309n cho kh\u01a1\u0301p v\u01a1\u0301i ngu\u00f4\u0300n kinh phi\u0301.<\/p>\n
Ngu\u1ed3n kinh ph\u00ed l\u00e0 giao t\u1ef1 ch\u1ee7 th\u00ec ph\u1ea3i ch\u1ecdn \u0111\u00fang t\u00e0i kho\u1ea3n giao t\u1ef1 ch\u1ee7 v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n
V\u00ed d\u1ee5: \u0110\u01a1n v\u1ecb c\u00f3 Ngu\u1ed3n ti\u1ebft ki\u1ec7m chi 10% l\u00e0 ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 th\u00ec c\u1ea7n ph\u1ea3i ch\u1ecdn \u0111\u00fang TK c\u00f3 t\u00ednh ch\u1ea5t giao t\u1ef1 ch\u1ee7 l\u00e0 TK 00821 ch\u1ee9 kh\u00f4ng ph\u1ea3i 00822.<\/em><\/p>\n
– V\u00ed d\u1ee5 c\u00e1c TK giao t\u1ef1 ch\u1ee7:<\/strong> 00812x, 00822x, 01011x, 01021x, 0112x, 0122x, 612x.<\/p>\n
– V\u00ed d\u1ee5 c\u00e1c TK kh\u00f4ng giao t\u1ef1 ch\u1ee7:<\/strong> 00811x, 00821x, 01011x, 01021x, 0111x, 0121x, 611x.<\/p>\n
– V\u00ed d\u1ee5 c\u00e1c TK \u0110\u1ea7u t\u01b0 XDCB:<\/strong> 009x, 2412x.<\/p>\n
N\u1ebfu t\u00ednh ch\u1ea5t ngu\u1ed3n ch\u01b0a \u0111\u00fang th\u00ec th\u1ef1c hi\u1ec7n s\u1eeda l\u1ea1i t\u00ednh ch\u1ea5t ngu\u1ed3n trong danh m\u1ee5c \\T\u00ednh ch\u1ea5t ngu\u1ed3n v\u00e0 Ngu\u1ed3n kinh ph\u00ed .<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra c\u00e1c b\u00fat to\u00e1n t\u00e0i kho\u1ea3n (TK) th\u01b0\u1eddng xuy\u00ean nh\u01b0ng ch\u1ecdn ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng th\u01b0\u1eddng xuy\u00ean ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i gi\u00fap anh\/ch\u1ecb ch\u1ec9nh s\u1eeda l\u1ea1i cho \u0111\u00fang \u0111\u1ec3 l\u00ean \u0111\u00fang b\u00e1o c\u00e1o quy\u1ebft to\u00e1n . 2. C\u00e1ch th\u1ef1c hi\u1ec7n\u00a0 B\u01b0\u1edbc 1:…<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[143],"ht-kb-tag":[],"class_list":["post-34523","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-buoc-2-kiem-tra-chung-tu-so-sach"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/34523","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\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=34523"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/34523\/revisions"}],"predecessor-version":[{"id":70001,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/34523\/revisions\/70001"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=34523"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=34523"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=34523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}