{"id":4041,"date":"2020-08-13T07:30:54","date_gmt":"2020-08-13T07:30:54","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=4041"},"modified":"2025-11-07T08:38:11","modified_gmt":"2025-11-07T01:38:11","slug":"ket-chuyen-so-du-cuoi-nam","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/ket-chuyen-so-du-cuoi-nam\/","title":{"rendered":"K\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m"},"content":{"rendered":"<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 h\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n v\u00e0 chi ti\u1ebft c\u00e1ch th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m cho nghi\u1ec7p v\u1ee5 k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m, gi\u00fap k\u1ebf to\u00e1n quy\u1ebft to\u00e1n s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n, c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 c\u00e1c b\u00e1o c\u00e1o kh\u00e1c li\u00ean quan.<\/p>\n<p>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m h\u01b0\u1edbng d\u1eabn v\u1ec1 nghi\u1ec7p v\u1ee5, \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c th\u1ef1c hi\u1ec7n 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. 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>Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, sau 31\/12 c\u1ee7a n\u0103m h\u1ea1ch to\u00e1n khi m\u00e0 c\u00e1c kho\u1ea3n chi ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n th\u00ec c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh k\u1ebft chuy\u1ec3n:<\/p>\n<ol>\n<li>Cu\u1ed1i ng\u00e0y 31\/12 sau khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb kh\u00f4ng k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n n\u00e0y sang n\u0103m ti\u1ebfp theo nh\u01b0 \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n trong b\u1ea3ng. Sang \u0111\u1ea7u n\u0103m ti\u1ebfp theo, \u0111\u01a1n v\u1ecb m\u1edf s\u1ed5 chi ti\u1ebft n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u tr\u00ean t\u00e0i kho\u1ea3n n\u0103m nay th\u00e0nh n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 ti\u1ebfp t\u1ee5c theo d\u00f5i v\u00e0 x\u1eed l\u00fd s\u1ed1 li\u1ec7u trong th\u1eddi gian quy\u1ebft to\u00e1n, l\u00e0m c\u0103n c\u1ee9 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc bao g\u1ed3m c\u00e1c TK 0052, 0062, 0072, 0082, 0092, 0112, 0122, 0132.<\/li>\n<li>C\u0103n c\u1ee9 th\u00f4ng b\u00e1o ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n n\u0103m ho\u1eb7c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n b\u00fat to\u00e1n chuy\u1ec3n s\u1ed1 d\u01b0 t\u1eeb t\u00e0i kho\u1ea3n chi ti\u1ebft n\u0103m tr\u01b0\u1edbc sang t\u00e0i kho\u1ea3n chi ti\u1ebft n\u0103m nay \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 d\u01b0 theo quy \u0111\u1ecbnh<\/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>3. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, c\u00e1c kho\u1ea3n chi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n:<\/p>\n<p><strong>3.1 Kinh phi\u0301 vay n\u01a1\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i:<\/strong><\/p>\n<p>a. K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK n\u0103m nay (0062) sang TK n\u0103m tr\u01b0\u1edbc (0061) \u0111\u1ec3 ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 006 &#8211; D\u1ef1 to\u00e1n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i (0062) (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 006 &#8211; D\u1ef1 to\u00e1n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i (0061) (ghi d\u01b0\u01a1ng)<\/p>\n<p>b. K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean Co\u0301 c\u1ee7a TK n\u0103m nay (0062) sang TK n\u0103m tr\u01b0\u1edbc (0061) \u0111\u1ec3 ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK TK 006 &#8211; D\u1ef1 to\u00e1n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i (0062) (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK 0061 b\u0103\u0300ng s\u00f4\u0301 ti\u00ea\u0300n C\u00f3 cu\u0309a TK 0062 (ghi d\u01b0\u01a1ng)<\/p>\n<p><strong>3.2 Kinh ph\u00ed vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3<\/strong><\/p>\n<p>a. K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK n\u0103m nay (0072) sang TK n\u0103m tr\u01b0\u1edbc (0071) \u0111\u1ec3 ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 007 &#8211; D\u1ef1 to\u00e1n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i (0072) (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 007 &#8211; D\u1ef1 to\u00e1n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i (0071) (ghi d\u01b0\u01a1ng)<\/p>\n<p>b. K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean Co\u0301 c\u1ee7a TK n\u0103m nay (0072) sang TK n\u0103m tr\u01b0\u1edbc (0071) \u0111\u1ec3 ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK 0072\u00a0 (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK 0071 b\u0103\u0300ng s\u00f4\u0301 ti\u00ea\u0300n C\u00f3 cu\u0309a TK 0072 (ghi d\u01b0\u01a1ng)<\/p>\n<p><strong>3.3 Kinh phi\u0301 hoa\u0323t \u0111\u00f4\u0323ng:<\/strong><\/p>\n<p>a. K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK n\u0103m nay (00821, 00822) sang TK n\u0103m tr\u01b0\u1edbc (00811, 00812) \u0111\u1ec3 ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 008 &#8211; D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (00821, 00822) (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 00811: b\u0103\u0300ng s\u00f4\u0301 ti\u00ea\u0300n cu\u0309a TK 00821 (ghi d\u01b0\u01a1ng)<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 00812: b\u0103\u0300ng s\u00f4\u0301 ti\u00ea\u0300n cu\u0309a TK 00822 (ghi d\u01b0\u01a1ng)<\/p>\n<p>b. K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean Co\u0301 c\u1ee7a TK n\u0103m nay (008211, 008212, 008221, 008222) sang TK n\u0103m tr\u01b0\u1edbc (008111, 008112, 008121, 008122) \u0111\u1ec3 ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK 008 &#8211; D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (008211, 008212, 008221, 008222) (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK 008111 b\u0103\u0300ng s\u00f4\u0301 ti\u00ea\u0300n cu\u0309a TK 008211 (ghi d\u01b0\u01a1ng)<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK 008112 b\u0103\u0300ng s\u00f4\u0301 ti\u00ea\u0300n cu\u0309a TK 008212 (ghi d\u01b0\u01a1ng)<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK 008121 b\u0103\u0300ng s\u00f4\u0301 ti\u00ea\u0300n cu\u0309a TK 008221 (ghi d\u01b0\u01a1ng)<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK 008122 b\u0103\u0300ng s\u00f4\u0301 ti\u00ea\u0300n cu\u0309a TK 008222 (ghi d\u01b0\u01a1ng)<\/p>\n<p><strong>3.4 Kinh phi\u0301 \u0111\u00e2\u0300u t\u01b0 x\u00e2y d\u01b0\u0323ng c\u01a1 ba\u0309n:<\/strong><\/p>\n<p>a. K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK n\u0103m nay 0092 sang TK n\u0103m tr\u01b0\u1edbc 0091 \u0111\u1ec3 ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 009 &#8211; D\u1ef1 to\u00e1n \u0111\u1ea7u t\u01b0 XDCB (0092) (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 009 &#8211; D\u1ef1 to\u00e1n \u0111\u1ea7u t\u01b0 XDCB (0091) (ghi d\u01b0\u01a1ng)<\/p>\n<p>b. K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean Co\u0301 c\u1ee7a TK n\u0103m nay 00921, 00922 sang TK n\u0103m tr\u01b0\u1edbc (00911, 00912) \u0111\u1ec3 ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK 009 &#8211; D\u1ef1 to\u00e1n \u0111\u1ea7u t\u01b0 XDCB (00921, 00922) (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK 00911 b\u0103\u0300ng s\u00f4\u0301 ti\u00ea\u0300n cu\u0309a TK 00921: ghi d\u01b0\u01a1ng<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK 00912 b\u0103\u0300ng s\u00f4\u0301 ti\u00ea\u0300n cu\u0309a TK 00922: ghi d\u01b0\u01a1ng<\/p>\n<p><b>3.5 Kinh ph\u00ed c\u1ea5p b\u1eb1ng l\u1ec7nh chi ti\u1ec1n<\/b><\/p>\n<p>a. L\u1ec7nh chi ti\u00ea\u0300n th\u1ef1c chi:<\/p>\n<p>&#8211; K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK n\u0103m nay 01121, 01122 sang TK n\u0103m tr\u01b0\u1edbc 01111, 01112, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 0112 &#8211;\u00a0 N\u0103m nay (01121, 01122) (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 01111 b\u1eb1ng s\u1ed1 ti\u1ec1n c\u1ee7a TK 01121 (ghi d\u01b0\u01a1ng)<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 01112 b\u1eb1ng s\u1ed1 ti\u1ec1n c\u1ee7a TK 01122 (ghi d\u01b0\u01a1ng)<\/p>\n<p>&#8211; K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK n\u0103m nay 01121, 01122 sang TK n\u0103m tr\u01b0\u1edbc 01111, 01112 ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 0112 &#8211; N\u0103m nay (01121, 01122) (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 01111 b\u1eb1ng s\u1ed1 ti\u1ec1n c\u1ee7a TK 01121 (ghi d\u01b0\u01a1ng)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 01112 b\u1eb1ng s\u1ed1 ti\u1ec1n c\u1ee7a TK 01122 (ghi d\u01b0\u01a1ng)<\/p>\n<p>b. L\u1ec7nh chi ti\u00ea\u0300n ta\u0323m \u01b0\u0301ng:<\/p>\n<p>&#8211; K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK n\u0103m nay 0052 sang TK n\u0103m tr\u01b0\u1edbc 0051 ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 0052 &#8211; L\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng (ghi \u00e2m) (00521, 00523)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 0051 (00511, 00513) b\u1eb1ng s\u1ed1 ti\u1ec1n c\u1ee7a TK 0052 (00521, 00523): ghi d\u01b0\u01a1ng<\/p>\n<p>&#8211; K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK n\u0103m nay 0052 sang TK n\u0103m tr\u01b0\u1edbc 0051 ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 0052 &#8211; N\u0103m nay (ghi \u00e2m) (00521, 00523)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 0051 (00511, 00513) b\u1eb1ng s\u1ed1 ti\u1ec1n c\u1ee7a TK 0052 (00521, 00523) (ghi d\u01b0\u01a1ng)<\/p>\n<p><b>3.6 Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i<\/b><\/p>\n<p>&#8211; K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK n\u0103m nay 0122 sang TK n\u0103m tr\u01b0\u1edbc 0121, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 0122 &#8211;\u00a0 N\u0103m nay (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 0121 b\u1eb1ng s\u1ed1 ti\u1ec1n c\u1ee7a TK 0122 (ghi d\u01b0\u01a1ng)<\/p>\n<p>&#8211; K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK n\u0103m nay 0122 sang TK n\u0103m tr\u01b0\u1edbc 0121, ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 0122 &#8211; N\u0103m nay (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 0121 b\u1eb1ng s\u1ed1 ti\u1ec1n c\u1ee7a TK 0122 (ghi d\u01b0\u01a1ng)<\/p>\n<p><b>3.7 Kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/b><\/p>\n<p>&#8211; K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a TK n\u0103m nay 0132 sang TK n\u0103m tr\u01b0\u1edbc 0131, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 0132 &#8211;\u00a0 N\u0103m nay (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 0131 b\u1eb1ng s\u1ed1 ti\u1ec1n c\u1ee7a TK 0132 (ghi d\u01b0\u01a1ng)<\/p>\n<p>&#8211; K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a TK n\u0103m nay 0132 sang TK n\u0103m tr\u01b0\u1edbc 0131, ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 0132 &#8211; N\u0103m nay (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 0131 b\u1eb1ng s\u1ed1 ti\u1ec1n c\u1ee7a TK 0132 (ghi d\u01b0\u01a1ng)<\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\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. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1.<\/strong> V\u00e0o ph\u00e2n h\u1ec7<strong> T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn <strong>K\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43487\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-32.png\" alt=\"\" width=\"1218\" height=\"665\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-32.png 1218w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-32-300x164.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-32-1024x559.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-32-768x419.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-32-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-32-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-32-100x55.png 100w\" sizes=\"auto, (max-width: 1218px) 100vw, 1218px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2.<\/strong>\u00a0Khai b\u00e1o c\u00e1c th\u00f4ng tin chung:<\/p>\n<ul>\n<li>Nh\u1eadp <strong>Ng\u00e0y ch\u1ee9ng t\u1eeb, Ng\u00e0y h\u1ea1ch to\u00e1n, S\u1ed1 ch\u1ee9ng t\u1eeb.<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin <strong>Di\u1ec5n gi\u1ea3i<\/strong> (n\u1ebfu c\u1ea7n).<\/li>\n<li>Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43489\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-33.png\" alt=\"\" width=\"1218\" height=\"711\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-33.png 1218w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-33-300x175.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-33-1024x598.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-33-768x448.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-33-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-33-60x35.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tong-hop-33-100x58.png 100w\" sizes=\"auto, (max-width: 1218px) 100vw, 1218px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3.<\/strong>\u00a0Nh\u1ea5n <strong>C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u th\u00f4ng tin.<\/p>\n<p><strong>B\u01b0\u1edbc 4.<\/strong> Nh\u1ea5n <strong>In<\/strong> n\u1ebfu mu\u1ed1n in ch\u1ee9ng t\u1eeb.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[188],"ht-kb-tag":[600],"class_list":["post-4041","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tong-hop","ht_kb_tag-ket-chuyen-so-du-cuoi-nam"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/4041","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=4041"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/4041\/revisions"}],"predecessor-version":[{"id":62791,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/4041\/revisions\/62791"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=4041"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=4041"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=4041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}