<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) theo t\u1eebng ngu\u1ed3n kinh ph\u00ed v\u00e0 h\u00ecnh th\u1ee9c mua s\u1eafm, ti\u1ebfp nh\u1eadn.<\/p>\n
N\u1ed9i dung g\u1ed3m c\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n chi ti\u1ebft gi\u00fap k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u00e0i kho\u1ea3n ghi N\u1ee3, ghi C\u00f3 khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 ghi t\u0103ng TSC\u0110, \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/p>\n
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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\n<\/div><\/div>\n
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2.1 T\u00e0i s\u1ea3n mua t\u1eeb d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch n\u0103m nay (chuy\u1ec3n kho\u1ea3n kho b\u1ea1c)<\/h4>\n
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2.1.1 N\u1ebfu r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch c\u1ea5p t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7 (th\u01b0\u1eddng xuy\u00ean)<\/h5>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/span><\/p>\n
C\u00f3 TK 1351: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/span><\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:\u00a0<\/span><\/p>\n
C\u00f3 TK 008221 D\u1ef1 to\u00e1n giao t\u1ef1 ch\u1ee7 (T\u1ea1m \u1ee9ng)<\/span><\/p>\n
Ho\u1eb7c C\u00f3 TK 008222 D\u1ef1 to\u00e1n giao t\u1ef1 ch\u1ee7 (Th\u1ef1c chi)<\/span><\/p>\n
2.1.2 N\u1ebfu r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch c\u1ea5p t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (kh\u00f4ng th\u01b0\u1eddng xuy\u00ean)<\/h5>\n
\n
\n
N\u1ebfu r\u00fat d\u1ef1 to\u00e1n TH\u1ef0C CHI t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (kh\u00f4ng th\u01b0\u1eddng xuy\u00ean)<\/strong><\/h6>\n<\/li>\n<\/ul>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/span><\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/span><\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n
C\u00f3 TK 008212: D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (Th\u1ef1c chi)<\/span><\/p>\n
\n
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N\u1ebfu r\u00fat d\u1ef1 to\u00e1n T\u1ea0M \u1ee8NG t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (kh\u00f4ng th\u01b0\u1eddng xuy\u00ean)<\/strong><\/h6>\n<\/li>\n<\/ul>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/span><\/p>\n
C\u00f3 TK 1351: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/span><\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n
C\u00f3 TK 008211<\/span><\/p>\n
\u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n chi t\u1eeb kinh ph\u00ed t\u1ea1m \u1ee9ng ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n \u0111\u00e3 chi, ghi:<\/span><\/p>\n
N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/span><\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/span><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.2 T\u00e0i s\u1ea3n mua t\u1eeb ngu\u1ed3n d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc mang sang<\/h4>\n
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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:<\/span><\/p>\n
\n
Khi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 211- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/span><\/p>\n
C\u00f3 c\u00e1c TK 112, 135,\u2026<\/span><\/p>\n
\u0110\u1ed3ng th\u1eddi: C\u00f3 TK 008 (n\u1ebfu r\u00fat d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc mang sang)<\/span><\/p>\n
\n
\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:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 468- Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau (4688)<\/span><\/p>\n
C\u00f3 TK 421- Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/span><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.3 T\u00e0i s\u1ea3n mua b\u1eb1ng L\u1ec7nh chi ti\u1ec1n g\u1eedi<\/h4>\n
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Tr\u01b0\u1eddng h\u1ee3p mua b\u1eb1ng l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi ngu\u1ed3n giao t\u1ef1 ch\u1ee7:\u00a0<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/span><\/p>\n
C\u00f3 TK 112<\/span><\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi: <\/span>C\u00f3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/span><\/p>\n
\n
Tr\u01b0\u1eddng h\u1ee3p mua b\u1eb1ng l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi ngu\u1ed3n giao kh\u00f4ng t\u1ef1 ch\u1ee7:\u00a0<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/span><\/p>\n
C\u00f3 TK 112<\/span><\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi: <\/span>C\u00f3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/span><\/p>\n
\u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n chi t\u1eeb l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n \u0111\u00e3 chi, ghi:<\/span><\/p>\n
N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/span><\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/span><\/p>\n<\/div><\/div>\n
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2.4 T\u00e0i s\u1ea3n mua t\u1eeb ti\u1ec1n g\u1eedi c\u1ee7a ph\u00ed, l\u1ec7 ph\u00ed kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i<\/b><\/h4>\n
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N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/span><\/p>\n
C\u00f3 TK 1121<\/span><\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n
C\u00f3 TK 012 \u2013 Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i\u00a0\u00a0<\/span><\/p>\n<\/div><\/div>\n
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2.5 T\u00e0i s\u1ea3n mua t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i<\/b><\/h4>\n
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N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/p>\n
C\u00f3 c\u00e1c TK 111, 112, 331,\u2026 (chi ph\u00ed mua, v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1\u2026)<\/span><\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n
N\u1ee3 TK 35331: Qu\u1ef9 ph\u00fac l\u1ee3i b\u1eb1ng ti\u1ec1n<\/span><\/p>\n
C\u00f3 TK 35332: Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/span><\/p>\n<\/div><\/div>\n
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2.6 T\u00e0i s\u1ea3n mua t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/h4>\n
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Khi mua TSC\u0110 t\u1eeb Qu\u1ef9 PTH\u0110SN:\u00a0<\/li>\n<\/ul>\n
N\u1ee3 TK 211\/C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n
\n
\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 t\u1eeb ngu\u1ed3n qu\u1ef9 cho mua s\u1eafm TSC\u0110: <\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 4311\/C\u00f3 TK 421<\/span><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.7 Nh\u1eadn t\u00e0i s\u1ea3n t\u00e0i tr\u1ee3 nh\u1ecf l\u1ebb ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb \u0111\u01a1n v\u1ecb kh\u00e1c sang (nh\u1eadn t\u00e0i s\u1ea3n b\u1eb1ng hi\u1ec7n v\u1eadt)<\/h4>\n
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2.7.1 Khi ti\u1ebfp nh\u1eadn TSC\u0110 m\u1edbi, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh c\u1ea5p ph\u00e1t kinh ph\u00ed b\u1eb1ng TSC\u0110 c\u1ee7a c\u01a1 quan c\u1ea5p tr\u00ean ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao TSC\u0110, ghi:<\/h5>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb<\/span><\/p>\n
C\u00f3 TK 511, 518, 711\u2026 <\/span><\/p>\n
2.7.2 Khi ti\u1ebfp nh\u1eadn TSC\u0110 \u0111\u00e3 qua s\u1eed d\u1ee5ng do c\u1ea5p tr\u00ean c\u1ea5p ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn v\u1ec1 s\u1eed d\u1ee5ng ngay, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh, bi\u00ean b\u1ea3n b\u00e0n giao TSC\u0110 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, ghi:<\/h5>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb (nguy\u00ean gi\u00e1)<\/span><\/p>\n
C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n lu\u1ef9 k\u1ebf TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n, kh\u1ea5u hao l\u0169y k\u1ebf, n\u1ebfu c\u00f3)<\/span><\/p>\n
C\u00f3 TK 511, 518,\u2026 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/p>\n
2.7.3 Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn t\u00e0i s\u1ea3n \u0111\u01a1n v\u1ecb kh\u00e1c chuy\u1ec3n \u0111\u1ebfn do s\u00e1p nh\u1eadp s\u1ebd h\u1ea1ch to\u00e1n nh\u01b0 sau:\u00a0<\/h5>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb (Nguy\u00ean gi\u00e1)<\/p>\n
C\u00f3 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n lu\u1ef9 k\u1ebf TSC\u0110 (Gi\u00e1 tr\u1ecb hao m\u00f2n kh\u1ea5u hao l\u0169y k\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ti\u1ebfp nh\u1eadn n\u1ebfu c\u00f3)<\/p>\n
C\u00f3 TK 421 (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.8 T\u00e0i s\u1ea3n t\u1eeb mua s\u1eafm t\u1eadp trung<\/h4>\n
<\/div>
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Mua s\u1eafm t\u1eadp trung l\u00e0 m\u1ed9t ph\u01b0\u01a1ng th\u1ee9c mua s\u1eafm trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd, t\u00e0i ch\u00ednh c\u00f4ng, theo \u0111\u00f3 vi\u1ec7c mua s\u1eafm h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u1eadp trung v\u1ec1 m\u1ed9t \u0111\u1ea7u m\u1ed1i (th\u01b0\u1eddng l\u00e0 c\u01a1 quan chuy\u00ean tr\u00e1ch ho\u1eb7c \u0111\u01a1n v\u1ecb mua s\u1eafm t\u1eadp trung) \u0111\u1ec3 t\u1ed5 ch\u1ee9c l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u, k\u00fd h\u1ee3p \u0111\u1ed3ng khung, sau \u0111\u00f3 c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u00f3 nhu c\u1ea7u s\u1ebd th\u1ef1c hi\u1ec7n mua s\u1eafm d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng \u0111\u00f3<\/span><\/li>\n
\u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c nh\u1eadn b\u00e0n giao t\u00e0i s\u1ea3n t\u1eeb \u0111\u01a1n v\u1ecb mua s\u1eafm t\u1eadp trung, c\u0103n c\u1ee9 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao, ghi:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/span><\/p>\n
C\u00f3 c\u00e1c TK 511, 514, 518,\u2026<\/span><\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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