Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn n\u1ed9p tr\u1ea3 kinh ph\u00ed (\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp) b\u1eb1ng chuy\u1ec3n kho\u1ea3n Kho b\u1ea1c khi \u0111\u00e3 r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi, nh\u01b0ng v\u00ec m\u1ed9t l\u00fd do n\u00e0o \u0111\u00f3 (nh\u01b0 chuy\u1ec3n kho\u1ea3n sai t\u00e0i kho\u1ea3n, sai t\u00ean ng\u01b0\u1eddi nh\u1eadn, ho\u1eb7c chuy\u1ec3n nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng), s\u1ed1 ti\u1ec1n n\u00e0y ph\u1ea3i n\u1ed9p tr\u1ea3 l\u1ea1i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Kho\u1ea3n n\u1ed9p tr\u1ea3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp, Kho b\u1ea1c s\u1ebd ph\u1ee5c h\u1ed3i l\u1ea1i s\u1ed1 kinh ph\u00ed n\u00e0y \u0111\u1ec3 \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 chi l\u1ea1i \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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2.1 V\u1edbi ngu\u1ed3n t\u1ef1 ch\u1ee7<\/strong><\/p>\n
N\u1ee3 TK 1351\/C\u00f3 TK 642 – ghi d\u01b0\u01a1ng<\/strong> (nghi\u1ec7p v\u1ee5: N\u1ed9p ph\u1ee5c h\u1ed3i \u2013 Th\u1ef1c chi)\u00a0<\/p>\n
\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn: C\u00f3 TK 008222 – ghi \u00e2m<\/strong><\/p>\n
2.2 V\u1edbi ngu\u1ed3n <\/strong>kh\u00f4ng t\u1ef1 ch\u1ee7\u00a0<\/strong><\/p>\n
N\u1ee3 TK 511\/C\u00f3 TK 611 – ghi d\u01b0\u01a1ng <\/strong>(nghi\u1ec7p v\u1ee5: N\u1ed9p ph\u1ee5c h\u1ed3i – Th\u1ef1c chi)\u00a0<\/p>\n
\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn: C\u00f3 TK 008212 – ghi \u00e2m<\/strong><\/p>\n<\/div><\/div>\n
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3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n
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1. Kh\u00f4i ph\u1ee5c d\u1ef1 to\u00e1n 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 th\u1ef1c chi 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
2. Nghi\u1ec7p v\u1ee5 kh\u00f4i ph\u1ee5c d\u1ef1 to\u00e1n th\u01b0\u1eddng x\u1ea3y ra v\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng nh\u01b0 sau:<\/p>\n
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\u0110\u01a1n v\u1ecb \u0111\u00e3 l\u1eadp gi\u1ea5y r\u00fat th\u1ef1c chi 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
\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 -> 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
Khi ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f4i ph\u1ee5c d\u1ef1 to\u00e1n, k\u1ebf to\u00e1n l\u1eadp Phi\u1ebfu chi, ho\u1eb7c \u1ee6y nhi\u1ec7m chi k\u00e8m theo Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed (M\u1eabu s\u1ed1 C2-05\/NS) \u0111\u1ec3 ra kho b\u1ea1c giao d\u1ecbch n\u1ed9p tr\u1ea3 v\u00e0o NSNN s\u1ed1 kinh ph\u00ed ph\u1ea3i n\u1ed9p l\u1ea1i…<\/p>\n<\/div><\/div>\n
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4. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
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V\u00ed d\u1ee5: \u0110\u01a1n v\u1ecb b\u1ec7nh vi\u1ec7n (\u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp) n\u1ed9p tr\u1ea3 kinh ph\u00ed (\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp) do chi sai t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn chi ti\u1ec1n \u0111i\u1ec7n ti\u1ec3u m\u1ee5c 6501 s\u1ed1 ti\u1ec1n 5 tri\u1ec7u \u1edf ngu\u1ed3n giao t\u1ef1 ch\u1ee7 (ngu\u1ed3n 13).<\/p>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/p>\n
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B\u01b0\u1edbc 2: Nh\u1eadp th\u00f4ng tin chi ti\u1ebft tr\u00ean ch\u1ee9ng t\u1eeb<\/strong><\/p>\n
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Di\u1ec5n gi\u1ea3i , ng\u00e0y h\u1ea1ch to\u00e1n , ng\u00e0y ch\u1ee9ng t\u1eeb\u00a0<\/li>\n
TK N\u1ee3 1351, TK C\u00f3 642 chi ti\u1ebft t\u00e0i kho\u1ea3n theo t\u1eebng ngu\u1ed3n \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n \u0110\u1ecbnh kho\u1ea3n<\/strong><\/li>\n
Nh\u1eadp s\u1ed1 ti\u1ec1n<\/li>\n
Nghi\u1ec7p v\u1ee5: N\u1ed9p ph\u1ee5c h\u1ed3i – Th\u1ef1c chi<\/strong><\/li>\n
Nh\u1ea5n C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong><\/li>\n
Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n<\/ul>\n
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L\u01b0u \u00fd:<\/strong> 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 t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","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-50935","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\/50935","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=50935"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50935\/revisions"}],"predecessor-version":[{"id":75889,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50935\/revisions\/75889"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=50935"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=50935"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=50935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}