{"id":50843,"date":"2025-09-03T15:22:03","date_gmt":"2025-09-03T08:22:03","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=50843"},"modified":"2026-04-21T16:45:08","modified_gmt":"2026-04-21T09:45:08","slug":"nop-tra-tam-ung-bang-chuyen-khoan-do-chuyen-nham-chuyen-thua","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/nop-tra-tam-ung-bang-chuyen-khoan-do-chuyen-nham-chuyen-thua\/","title":{"rendered":"N\u1ed9p tr\u1ea3 t\u1ea1m \u1ee9ng b\u1eb1ng chuy\u1ec3n kho\u1ea3n do chuy\u1ec3n nh\u1ea7m, chuy\u1ec3n th\u1eeba"},"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 th\u1ef1c hi\u1ec7n n\u1ed9p tr\u1ea3 kinh ph\u00ed \u0111\u00e3 r\u00fat t\u1ea1m \u1ee9ng ho\u1eb7c chuy\u1ec3n kho\u1ea3n t\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n c\u1ea7n n\u1ed9p l\u1ea1i ti\u1ec1n cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 \u0111\u01b0\u1ee3c ph\u1ee5c h\u1ed3i d\u1ef1 to\u00e1n v\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/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. <strong>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. N\u1ed9p tr\u1ea3 d\u1ef1 to\u00e1n (\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp) l\u00e0 vi\u1ec7c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch n\u1ed9p tr\u1ea3 kinh ph\u00ed \u0111\u00e3 r\u00fat t\u1ea1m \u1ee9ng\u00a0 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 s\u1ed1 kinh ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng (tr\u1ea3 l\u1ea1i kho b\u1ea1c v\u00e0 \u0111\u01b0\u1ee3c ph\u1ee5c h\u1ed3i l\u1ea1i).<\/p>\n<p>2. Nghi\u1ec7p v\u1ee5 n\u1ed9p tr\u1ea3 d\u1ef1 to\u00e1n (\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp) th\u01b0\u1eddng x\u1ea3y ra v\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng nh\u01b0 sau:<\/p>\n<ul>\n<li>\u0110\u01a1n v\u1ecb \u0111\u00e3 l\u1eadp gi\u1ea5y r\u00fat t\u1ea1m \u1ee9ng d\u1ef1 to\u00e1n, ti\u1ec1n t\u1ea1i Kho b\u1ea1c \u0111\u00e3 tr\u1eeb, nh\u01b0ng t\u1edbi ng\u00e2n h\u00e0ng b\u1ecb sai T\u00e0i kho\u1ea3n ng\u01b0\u1eddi nh\u1eadn, sai t\u00ean ng\u01b0\u1eddi nh\u1eadn, n\u00ean ng\u00e2n h\u00e0ng tr\u1ea3 l\u1ea1i ti\u1ec1n Kho b\u1ea1c<\/li>\n<li>\u0110\u01a1n v\u1ecb chuy\u1ec3n kho\u1ea3n nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn ho\u1eb7c chuy\u1ec3n kho\u1ea3n 2 l\u1ea7n -&gt; Ng\u01b0\u1eddi nh\u1eadn tr\u1ea3 l\u1ea1i ti\u1ec1n tr\u1ef1c ti\u1ebfp t\u1ea1i Kho b\u1ea1c\u00a0<\/li>\n<\/ul>\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><strong>N\u1ed9p ph\u1ee5c h\u1ed3i s\u1ed1 kinh ph\u00ed t\u1ea1m \u1ee9ng b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c:<\/strong><\/p>\n<p><strong>3.1 N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 1351: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p\u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 642: Chi ph\u00ed qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi: C\u00f3 TK\u00a0 008221\u00a0 \u00a0<strong>ghi \u00e2m<\/strong><\/p>\n<p><strong>3.2 N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7\u00a0<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 1351: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 611: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7 (nghi\u1ec7p v\u1ee5: N\u1ed9p ph\u1ee5c h\u1ed3i &#8211; T\u1ea1m \u1ee9ng)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 008211\u00a0 <strong>ghi \u00e2m<\/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>4. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ec3 nh\u1eadp s\u1ed1 kh\u00f4i ph\u1ee5c d\u1ef1 to\u00e1n, th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1 :<\/strong> V\u00e0o <strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-50865 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/200-1.png\" alt=\"\" width=\"1252\" height=\"612\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/200-1.png 1252w, \/ke-toan\/wp-content\/uploads\/2025\/09\/200-1-300x147.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/200-1-1024x501.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/200-1-768x375.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/200-1-50x24.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/200-1-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/200-1-100x49.png 100w\" sizes=\"auto, (max-width: 1252px) 100vw, 1252px\" \/><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2: Nh\u1eadp th\u00f4ng tin chi ti\u1ebft tr\u00ean ch\u1ee9ng t\u1eeb<\/strong><\/p>\n<p>V\u00ed d\u1ee5: N\u1ed9p ph\u1ee5c h\u1ed3i chuy\u1ec3n kho\u1ea3n ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7 ch\u01b0a thanh to\u00e1n v\u1edbi kho b\u1ea1c<\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n TK N\u1ee3 1351, TK C\u00f3 611 chi ti\u1ebft t\u00e0i kho\u1ea3n theo t\u1eebng ngu\u1ed3n \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n <strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/li>\n<li>Nh\u1eadp s\u1ed1 ti\u1ec1n<\/li>\n<li>Nghi\u1ec7p v\u1ee5:\u00a0<strong>N\u1ed9p ph\u1ee5c h\u1ed3i \u2013 T\u1ea1m \u1ee9ng<\/strong><\/li>\n<li>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi\u00a0<\/li>\n<li>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi <strong>C\u00f3 TK 008211 <span style=\"color: #800000;\">\u00e2m ti\u1ec1n<\/span><\/strong><\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong><\/li>\n<\/ul>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-50853 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/201.png\" alt=\"\" width=\"1553\" height=\"880\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/201.png 1553w, \/ke-toan\/wp-content\/uploads\/2025\/09\/201-300x170.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/201-1024x580.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/201-768x435.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/201-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/201-1536x870.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/09\/201-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/201-100x57.png 100w\" sizes=\"auto, (max-width: 1553px) 100vw, 1553px\" \/><\/strong><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<p>N\u1ebfu kh\u00f4ng sinh \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi TK \u0111\u1ed3ng th\u1eddi C\u00f3 TK 0082 th\u00ec b\u1ea1n ki\u1ec3m tra thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/thiet-lap-quy-tac-hach-toan-dong-thoi\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[103],"ht-kb-tag":[],"class_list":["post-50843","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-kho-bac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50843","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\/71"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=50843"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50843\/revisions"}],"predecessor-version":[{"id":75879,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50843\/revisions\/75879"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=50843"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=50843"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=50843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}