{"id":3896,"date":"2020-08-13T04:01:00","date_gmt":"2020-08-13T04:01:00","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3896"},"modified":"2025-10-30T15:19:59","modified_gmt":"2025-10-30T08:19:59","slug":"chuyen-khoan-kho-bac-tra-luong","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/chuyen-khoan-kho-bac-tra-luong\/","title":{"rendered":"R\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi chuy\u1ec3n kho\u1ea3n tr\u1ea3 l\u01b0\u01a1ng"},"content":{"rendered":"<p>&nbsp;<\/p>\n<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\/w4F--Y1uc5s?si=BkWUeWbHy3KlOZY0\" 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 style=\"list-style-type: circle;\">\n<li>B\u00e0i vi\u1ebft gi\u00fap b\u1ea1n n\u1eafm r\u00f5 c\u00e1c thao t\u00e1c <strong>tr\u1ea3 l\u01b0\u01a1ng th\u1ef1c chi<\/strong>\u00a0cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean b\u1eb1ng <strong>chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong> tr\u1ef1c ti\u1ebfp t\u1eeb T\u00e0i kho\u1ea3n Kho b\u1ea1c t\u1edbi t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean m\u00e0 kh\u00f4ng th\u00f4ng qua ti\u1ec1n g\u1eedi (th\u1ebb ATM) hay ti\u1ec1n m\u1eb7t v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n<strong> kh\u00f4ng l\u1eadp b\u1ea3ng l\u01b0\u01a1ng<\/strong> tr\u00ean ph\u1ea7n m\u1ec1m m\u00e0 c\u00f3 s\u1eb5n b\u1ea3ng t\u00ednh l\u01b0\u01a1ng b\u00ean ngo\u00e0i (v\u00ed d\u1ee5 nh\u01b0 file excel)<\/li>\n<li>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m h\u01b0\u1edbng d\u1eabn<strong> \u0111\u1ecbnh kho\u1ea3n<\/strong>\u00a0theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p v\u00e0 <strong>c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/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>2.1. R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n tr\u1ea3 l\u01b0\u01a1ng<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn TK C\u00f3 008 (008212, 008222): D\u1ef1 to\u00e1n th\u1ef1c chi<\/p>\n<p><strong>2.2\u00a0 H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong><\/p>\n<p>C\u0103n c\u1ee9 b\u1ea3ng t\u00ednh l\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t, k\u1ebf to\u00e1n l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng:<\/p>\n<p><strong><em>2.2.1 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7<\/em>:<\/strong><\/p>\n<p><strong>\u2013 \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb SNCL, \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD h\u1ea1ch to\u00e1n:<\/strong><\/p>\n<p>N\u1ee3 c\u00e1c TK 154, 642<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p><strong>\u2013 \u0110\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD h\u1ea1ch to\u00e1n:<\/strong><\/p>\n<p>N\u1ee3 c\u00e1c TK 612<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p><em><strong>2.2.2 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7 (kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb) h\u1ea1ch to\u00e1n: <\/strong><\/em><\/p>\n<p>N\u1ee3 c\u00e1cTK 611<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/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. 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>Kho ba\u0323c\\R\u00fat d\u1ef1 to\u00e1n\\<\/strong><strong>Ru\u0301t d\u01b0\u0323 toa\u0301n chuy\u00ea\u0309n khoa\u0309n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41701\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23.png\" alt=\"\" width=\"1401\" height=\"668\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23.png 1401w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-300x143.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1024x488.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-768x366.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-50x24.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-100x48.png 100w\" sizes=\"auto, (max-width: 1401px) 100vw, 1401px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2.<\/strong> Khai b\u00e1o th\u00f4ng tin R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m:<\/p>\n<ul>\n<li>Ch\u1ecdn h\u00ecnh th\u1ee9c\u00a0<strong>Th\u1ef1c chi<\/strong>.<\/li>\n<li>Nh\u1eadp th\u00f4ng tin \u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n (<strong>CTMT, T\u00e0i kho\u1ea3n chi<\/strong>), \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n (<strong>\u0110\u01a1n v\u1ecb nh\u1eadn, \u0110\u1ecba ch\u1ec9, T\u00e0i kho\u1ea3n nh\u1eadn<\/strong>), <strong>Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin chi ti\u1ebft ch\u1ee9ng t\u1eeb: <strong>Ngu\u1ed3n<\/strong>, <strong>Ch\u01b0\u01a1ng<\/strong>, <strong>Kho\u1ea3n<\/strong>, <strong>Ti\u1ec3u m\u1ee5c<\/strong>, <strong>S\u1ed1 ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41703\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-24.png\" alt=\"\" width=\"1350\" height=\"717\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-24.png 1350w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-24-300x159.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-24-1024x544.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-24-768x408.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-24-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-24-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-24-100x53.png 100w\" sizes=\"auto, (max-width: 1350px) 100vw, 1350px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3.<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 4.<\/strong> Ch\u1ecdn<strong> Sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n tr\u1ea3 l\u01b0\u01a1ng<\/strong> khi h\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o. Nh\u1ea5n <strong>C\u00f3<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41705\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-25.png\" alt=\"\" width=\"542\" height=\"300\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-25.png 542w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-25-300x166.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-25-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-25-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-25-100x55.png 100w\" sizes=\"auto, (max-width: 542px) 100vw, 542px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5.<\/strong> Ph\u00e2\u0300n m\u00ea\u0300m t\u01b0\u0323 \u0111\u00f4\u0323ng sinh ch\u01b0\u0301ng t\u01b0\u0300 <strong>Chuy\u00ea\u0309n khoa\u0309n tra\u0309 l\u01b0\u01a1ng<\/strong>, ha\u0323ch toa\u0301n <strong>TK N\u01a1\u0323 334, TK Co\u0301 511\/1351 <\/strong>d\u1ef1a theo t\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed, \u0111\u00f4\u0300ng th\u01a1\u0300i sinh ha\u0323ch toa\u0301n \u0111\u00f4\u0300ng th\u01a1\u0300i ghi <strong>Co\u0301 TK 008212\/008222 <\/strong>t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n \u0111\u00e3 h\u1ea1ch to\u00e1n tr\u00ean tab H\u1ea1ch to\u00e1n.<\/p>\n<p><strong>B\u01b0\u1edbc 6.<\/strong> T\u00edch ch\u1ecdn <strong>T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong>. Nh\u00e2\u0301n <strong>C\u00e2\u0301t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41707\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-26.png\" alt=\"\" width=\"1350\" height=\"777\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-26.png 1350w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-26-300x173.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-26-1024x589.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-26-768x442.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-26-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-26-60x35.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-26-100x58.png 100w\" sizes=\"auto, (max-width: 1350px) 100vw, 1350px\" \/><\/p>\n<p><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd:<\/strong><\/span> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00edch ch\u1ecdn <strong>T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong> th\u00ec tr\u00ean ch\u1ee9ng t\u1eeb, anh\/ch\u1ecb v\u00e0o <strong>Ti\u1ec7n \u00edch\/Sinh h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong> \u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41711\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-28.png\" alt=\"\" width=\"1349\" height=\"446\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-28.png 1349w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-28-300x99.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-28-1024x339.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-28-768x254.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-28-50x17.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-28-60x20.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-28-100x33.png 100w\" sizes=\"auto, (max-width: 1349px) 100vw, 1349px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 7.<\/strong> Ph\u00e2\u0300n m\u00ea\u0300m sinh ch\u01b0\u0301ng t\u01b0\u0300 ha\u0323ch toa\u0301n chi phi\u0301 l\u01b0\u01a1ng, ha\u0323ch toa\u0301n <strong>TK N\u01a1\u0323 612, 611, 6421, 154&#8230; <\/strong>d\u1ef1a theo t\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed v\u00e0<strong> TK Co\u0301 334<\/strong>. T\u00f9y v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u00e0 ngu\u1ed3n ph\u00e1t sinh anh\/ch\u1ecb c\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda TK N\u1ee3 cho ph\u00f9 h\u1ee3p. Nh\u00e2\u0301n <strong>C\u00e2\u0301t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41709\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-27.png\" alt=\"\" width=\"1350\" height=\"777\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-27.png 1350w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-27-300x173.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-27-1024x589.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-27-768x442.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-27-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-27-60x35.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-27-100x58.png 100w\" sizes=\"auto, (max-width: 1350px) 100vw, 1350px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; 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":[103],"ht-kb-tag":[373,360,400,398,399,375,359,397,361,374],"class_list":["post-3896","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-kho-bac","ht_kb_tag-chuyen-khoan","ht_kb_tag-chuyen-khoan-chi-tra-luong","ht_kb_tag-chuyen-khoan-luong","ht_kb_tag-du-toan-chuyen-luong","ht_kb_tag-giay-rut-luong","ht_kb_tag-rut-chuyen-khoan","ht_kb_tag-rut-du-toan-chuyen-khoan-luong","ht_kb_tag-rut-du-toan-luong","ht_kb_tag-rut-du-toan-tra-luong","ht_kb_tag-rut-thuc-chi-chuyen-khoan"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3896","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=3896"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3896\/revisions"}],"predecessor-version":[{"id":58799,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3896\/revisions\/58799"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3896"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3896"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}