{"id":49027,"date":"2025-08-05T12:00:12","date_gmt":"2025-08-05T05:00:12","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=49027"},"modified":"2026-01-15T17:00:07","modified_gmt":"2026-01-15T10:00:07","slug":"tam-chi-khen-thuong-phuc-loi-tk-353-tai-don-vi-su-nghiep-nhom-1-2-3-bang-tam-ung","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tam-chi-khen-thuong-phuc-loi-tk-353-tai-don-vi-su-nghiep-nhom-1-2-3-bang-tam-ung\/","title":{"rendered":"T\u1ea1m chi khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (TK 353) t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u00f3m 1, 2, 3 b\u1eb1ng t\u1ea1m \u1ee9ng"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n<\/strong> v\u00e0 thao t\u00e1c th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong> v\u1edbi nghi\u1ec7p v\u1ee5 T\u1ea1m chi khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (TK 353)<\/strong> t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u00f3m 1, 2, 3<\/strong> b\u1eb1ng t\u1ea1m \u1ee9ng<\/strong>, gi\u00fap k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u00fang nghi\u1ec7p v\u1ee5 ph\u1ee5c v\u1ee5 b\u00e1o c\u00e1o t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n<\/p>\n<\/div><\/div>\n

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2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n

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2.1 R\u00fat d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p v\u1ec1 nh\u1eadp qu\u1ef9 ho\u1eb7c ti\u1ec1n g\u1eedi:<\/strong><\/p>\n

N\u1ee3 TK 112: Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n

C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

Co\u0301 TK 008 – D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (Giao t\u1ef1 ch\u1ee7- T\u1ea1m \u1ee9ng) (008221)<\/p>\n

2.2 <\/strong>Tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/strong><\/p>\n

N\u1ee3 TK 6421<\/p>\n

C\u00f3 TK 353\u00a0 \u2013 C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3 (35331, 3532)<\/p>\n

2.3 <\/strong>Khi chi khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/strong><\/p>\n

N\u1ee3 TK 353\u00a0 \u2013 C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3 (chi ti\u1ebft khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i TK 35331, TK 3532)<\/p>\n

C\u00f3 TK 1121: T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n

2.4 Khi ho\u00e0n \u1ee9ng kho\u1ea3n chi khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i t\u1ea1i kho b\u1ea1c<\/strong><\/p>\n

C\u00f3 TK 008221 – T\u1ea1m \u1ee9ng: \u00e2m ti\u1ec1n<\/span><\/p>\n

C\u00f3 TK 008222 – Th\u1ef1c chi: d\u01b0\u01a1ng ti\u1ec1n<\/span><\/p>\n<\/div><\/div>\n

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3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n

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B\u01b0\u1edbc 1: R\u00fat d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi<\/h4>\n

1. V\u00e0o nghi\u1ec7p v\u1ee5 <\/span>Kho b\u1ea1c<\/b>, ch\u1ecdn <\/span>R\u00fat d\u1ef1 to\u00e1n<\/b>, ch\u1ecdn\u00a0<\/span>R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi<\/b><\/span><\/p>\n

2. Khai b\u00e1o th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb<\/p>\n

L\u01b0u \u00fd:<\/em><\/strong> Nghi\u1ec7p v\u1ee5 t\u00edch ch\u1ecdn T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/strong><\/p>\n

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3. <\/span>Nh\u1ea5n <\/span>C\u1ea5t<\/b>. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb m\u00e0n h\u00ecnh th\u00f4ng b\u00e1o sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi<\/strong>.<\/span> Nh\u1ea5n C\u00f3.<\/strong><\/span><\/p>\n

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4. B\u1ea1n c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o TK ti\u1ec1n g\u1eedi<\/strong>, ph\u1ea7n m\u1ec1m \u0111\u00e3 t\u1ef1 sinh h\u1ea1ch to\u00e1n N\u1ee3 TK 1121\/C\u00f3 TK 1351 <\/strong>\u2013 nghi\u1ec7p v\u1ee5 T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n <\/strong>d\u1ef1a theo t\u00ednh ch\u1ea5t ngu\u1ed3n KP \u0111\u1ed3ng th\u1eddi C\u00f3 TK 008221<\/strong> t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

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B\u01b0\u1edbc 2: Chi khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean<\/h4>\n