{"id":49839,"date":"2025-08-19T10:30:19","date_gmt":"2025-08-19T03:30:19","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=49839"},"modified":"2026-04-23T09:39:57","modified_gmt":"2026-04-23T02:39:57","slug":"mua-tai-san-tu-nguon-du-toan-nam-truoc-mang-sang","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/mua-tai-san-tu-nguon-du-toan-nam-truoc-mang-sang\/","title":{"rendered":"Mua t\u00e0i s\u1ea3n t\u1eeb ngu\u1ed3n d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc mang sang (Theo d\u00f5i tr\u00ean MISA iHOS K\u1ebf to\u00e1n)"},"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 ghi nh\u1eadn mua s\u1eafm t\u00e0i s\u1ea3n (TSC\u0110) b\u1eb1ng ngu\u1ed3n kinh ph\u00ed n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang, l\u1eadp ch\u1ee9ng t\u1eeb mua v\u00e0 ghi t\u0103ng t\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n ngu\u1ed3n \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i s\u1eed d\u1ee5ng kinh ph\u00ed v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/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. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c t\u1eeb n\u0103m tr\u01b0\u1edbc mang sang cho mua s\u1eafm TSC\u0110:<\/p>\n<ul>\n<li>Khi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/li>\n<\/ul>\n<p><strong>N\u1ee3 TK 211- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>C\u00f3 c\u00e1c TK 112, 135,&#8230;<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u0110\u1ed3ng th\u1eddi: C\u00f3 TK 008 (n\u1ebfu r\u00fat d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc mang sang)<\/strong><\/p>\n<ul>\n<li>\u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n ngu\u1ed3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng cho mua s\u1eafm \u0111\u1ec3 theo d\u00f5i s\u1eed d\u1ee5ng TSC\u0110, ghi:<\/li>\n<\/ul>\n<p><strong>N\u1ee3 TK 468- Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau (4688)<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>C\u00f3 TK 421- Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/strong><\/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. 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>Khi anh\/ch\u1ecb mua t\u00e0i s\u1ea3n t\u1eeb ngu\u1ed3n kinh ph\u00ed n\u0103m tr\u01b0\u1edbc v\u00e0 c\u00f3 theo d\u00f5i danh s\u00e1ch t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m , anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau :<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Danh m\u1ee5c\\<\/strong><strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Thiet-lap-81-26.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> nh\u1ea5n <strong>Th\u00eam.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Thiet-lap-172.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Th\u00f4ng tin chi ti\u00ea\u0301t c\u00e2\u0300n khai ba\u0301o:<\/p>\n<ul>\n<li>Khai b\u00e1o th\u00f4ng tin t\u1ea1i m\u1ee5c <strong>Th\u00f4ng tin chung: M\u00e3 t\u00e0i s\u1ea3n, T\u00ean t\u00e0i s\u1ea3n, Lo\u1ea1i t\u00e0i s\u1ea3n, Ph\u00f2ng\/Ban, Ngu\u1ed3n HT\u00a0<\/strong>v\u00e0 1 s\u1ed1 th\u00f4ng tin kh\u00e1c.<\/li>\n<li>Hi\u1ec7n tr\u1ea1ng s\u1eed d\u1ee5ng: ch\u1ecdn hi\u1ec7n tr\u1ea1ng theo lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb t\u01b0\u01a1ng \u1ee9ng<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-49809 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/CD15.png\" alt=\"\" width=\"761\" height=\"644\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/CD15.png 761w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD15-300x254.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD15-50x42.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD15-60x51.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD15-100x85.png 100w\" sizes=\"auto, (max-width: 761px) 100vw, 761px\" \/><\/p>\n<ul>\n<li>Khai b\u00e1o th\u00f4ng tin t\u1ea1i m\u1ee5c <strong>Th\u00f4ng tin hao m\u00f2n\/kh\u1ea5u hao<\/strong>.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">&#8211; Nh\u1eadp <strong>Ng\u00e0y mua<\/strong>, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean<strong>\u00a0Ng\u00e0y ghi t\u0103ng\u00a0<\/strong>v\u00e0\u00a0<strong>Ng\u00e0y s\u1eed d\u1ee5ng<\/strong><\/p>\n<p style=\"padding-left: 40px;\">&#8211; Nh\u1eadp<strong>\u00a0Nguy\u00ean gi\u00e1,<\/strong> ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh ra gi\u00e1 tr\u1ecb HM\/KH n\u0103m <img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-49811 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/CD14.png\" alt=\"\" width=\"766\" height=\"955\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/CD14.png 766w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD14-241x300.png 241w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD14-40x50.png 40w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD14-48x60.png 48w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD14-80x100.png 80w\" sizes=\"auto, (max-width: 766px) 100vw, 766px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: N\u1ebfu mu\u1ed1n mua s\u1eafm nhi\u1ec1u t\u00e0i s\u1ea3n gi\u1ed1ng nhau, nh\u1eadp s\u1ed1 l\u01b0\u1ee3ng t\u1ea1i \u00f4 <strong>S\u1ed1 l\u01b0\u1ee3ng nh\u00e2n b\u1ea3n<\/strong>.<\/em><\/p>\n<p><strong>S\u1ed1 l\u01b0\u1ee3ng nh\u00e2n b\u1ea3n = s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf &#8211; 1<\/strong><\/p>\n<ul>\n<li>Khai b\u00e1o th\u00f4ng tin t\u1ea1i m\u1ee5c <strong>Ph\u1ee5 t\u00f9ng k\u00e8m theo<\/strong><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Ch\u1ecdn h\u00ecnh th\u1ee9c mua s\u1eafm T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. <em>V\u00ed d\u1ee5: Mua TSC\u0110 qua chuy\u1ec3n kho\u1ea3n kho b\u1ea1c.<\/em><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-45.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong>\u00a0Nh\u1ea5n <strong>C\u00f3<\/strong> \u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb Mua v\u00e0 ghi t\u0103ng T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<p><strong>B\u01b0\u1edbc 7:<\/strong> Ki\u1ec3m tra th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb t\u1ef1 \u0111\u1ed9ng sinh, \u0111\u1ed3ng th\u1eddi nh\u1eadp b\u1ed5 sung th\u00f4ng tin <strong>\u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n<\/strong>, <strong>\u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n<\/strong>, <strong>M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch<\/strong>.<\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n <strong>TK N\u1ee3 211, TK C\u00f3 1351<\/strong><\/li>\n<li>Nh\u1ea5n<strong> C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh <strong>TK C\u00f3<\/strong> <strong>008222<\/strong><\/li>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-49813 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/CD16.png\" alt=\"\" width=\"1707\" height=\"918\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/CD16.png 1707w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD16-300x161.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD16-1024x551.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD16-768x413.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD16-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD16-1536x826.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD16-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD16-100x54.png 100w\" sizes=\"auto, (max-width: 1707px) 100vw, 1707px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 8:<\/strong> K\u1ebft chuy\u1ec3n ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 mua s\u1eafm TSC\u0110 t\u1eeb ngu\u1ed3n n\u0103m tr\u01b0\u1edbc\u00a0<\/p>\n<ul>\n<li>V\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/li>\n<li>H\u1ea1ch to\u00e1n <strong>TK N\u1ee3 4688, TK C\u00f3 421<\/strong>, <strong>T\u00edch v\u00e0o c\u1ed9t Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc<\/strong>, Ch\u1ecdn ngu\u1ed3n, ch\u01b0\u01a1ng, kho\u1ea3n, nh\u1eadp s\u1ed1 ti\u1ec1n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-49843 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/CD19.png\" alt=\"\" width=\"1708\" height=\"531\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/CD19.png 1708w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD19-300x93.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD19-1024x318.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD19-768x239.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD19-50x16.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD19-1536x478.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD19-60x19.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/08\/CD19-100x31.png 100w\" sizes=\"auto, (max-width: 1708px) 100vw, 1708px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 9: <\/strong>Nh\u1ea5n<strong> C\u1ea5t<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[238],"ht-kb-tag":[],"class_list":["post-49839","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ghi-tang-tscd"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/49839","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\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=49839"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/49839\/revisions"}],"predecessor-version":[{"id":76845,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/49839\/revisions\/76845"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=49839"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=49839"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=49839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}