{"id":50495,"date":"2025-08-27T17:23:34","date_gmt":"2025-08-27T10:23:34","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=50495"},"modified":"2026-04-02T15:04:26","modified_gmt":"2026-04-02T08:04:26","slug":"khi-nhap-chung-tu-nhan-du-toan-nguon-khong-tu-chu-khong-cap-nhat-duoc-hach-toan-dong-thoi","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/khi-nhap-chung-tu-nhan-du-toan-nguon-khong-tu-chu-khong-cap-nhat-duoc-hach-toan-dong-thoi\/","title":{"rendered":"Khi nh\u1eadp ch\u1ee9ng t\u1eeb nh\u1eadn d\u1ef1 to\u00e1n ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7 kh\u00f4ng c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch l\u00fd do t\u1ea1i sao ph\u1ea7n m\u1ec1m khi nh\u1eadp ch\u1ee9ng t\u1eeb nh\u1eadn d\u1ef1 to\u00e1n ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7 (ngu\u1ed3n 12 ho\u1eb7c ngu\u1ed3n 15) kh\u00f4ng c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi gi\u1ed1ng ngu\u1ed3n t\u1ef1 ch\u1ee7 l\u00e0 N\u1ee3 TK 1351\/ C\u00f3 TK 511. Qua \u0111\u00f3 n\u00eau r\u00f5 vi\u1ec7c kh\u00f4ng h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi n\u00e0y l\u00e0 \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 24\/2024\/TT-BTC..<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> Ngu\u1ed3n giao t\u1ef1 ch\u1ee7 (ngu\u1ed3n 13) c\u00f3 h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi 1351\/511 khi nh\u1eadn d\u1ef1 to\u00e1n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-50505\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/1-5.png\" alt=\"\" width=\"1253\" height=\"745\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/1-5.png 1253w, \/ke-toan\/wp-content\/uploads\/2025\/08\/1-5-300x178.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/08\/1-5-1024x609.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/08\/1-5-768x457.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/08\/1-5-50x30.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/08\/1-5-60x36.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/08\/1-5-100x59.png 100w\" sizes=\"auto, (max-width: 1253px) 100vw, 1253px\" \/><\/p>\n<h3>2. Nguy\u00ean nh\u00e2n v\u00e0 Gi\u1ea3i ph\u00e1p<\/h3>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a <em><span style=\"font-size: 12pt;\">Th\u00f4ng t\u01b0 s\u1ed1 24\/2024\/TT-BTC ng\u00e0y <span lang=\"en-US\">1<\/span>7 th\u00e1ng 4 n\u0103m 2024 c\u1ee7a B\u1ed9 t<span lang=\"en-US\">r\u01b0\u1edfng<\/span> B\u1ed9 T\u00e0i ch\u00ednh <\/span><\/em>th\u00ec ch\u1ec9 c\u00f3 ngu\u1ed3n t\u1ef1 ch\u1ee7 m\u1edbi c\u00f3 b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi N\u1ee3 TK 1351\/C\u00f3 TK 511, n\u00ean ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7 s\u1ebd kh\u00f4ng c\u00f3 b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi. <\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif;\">Anh\/ch\u1ecb c\u00f3 th\u1ec3 tham kh\u1ea3o Ph\u1ee5 l\u1ee5c 1 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 24\/2024\/TT BTC v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 135. Link tham kh\u1ea3o <a href=\"https:\/\/vanban.vcci.com.vn\/thong-tu-242024tt-btc-huong-dan-che-do-ke-toan-hanh-chinh-su-nghiep\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch l\u00fd do t\u1ea1i sao ph\u1ea7n m\u1ec1m khi nh\u1eadp ch\u1ee9ng t\u1eeb nh\u1eadn d\u1ef1 to\u00e1n ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7 (ngu\u1ed3n 12 ho\u1eb7c ngu\u1ed3n 15) kh\u00f4ng c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi gi\u1ed1ng ngu\u1ed3n t\u1ef1 ch\u1ee7 l\u00e0 N\u1ee3 TK 1351\/ C\u00f3 TK 511. Qua&#8230;<\/p>\n","protected":false},"author":63,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[856,78],"ht-kb-tag":[],"class_list":["post-50495","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-nghiep-vu-thuong-hoi","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-kho-bac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50495","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\/63"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=50495"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50495\/revisions"}],"predecessor-version":[{"id":74975,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50495\/revisions\/74975"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=50495"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=50495"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=50495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}