{"id":5682,"date":"2020-08-18T10:11:39","date_gmt":"2020-08-18T10:11:39","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=5682"},"modified":"2026-04-23T09:54:29","modified_gmt":"2026-04-23T02:54:29","slug":"toi-mua-tscd-va-ccdc-chung-tren-1-hop-dong-hach-toan-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/toi-mua-tscd-va-ccdc-chung-tren-1-hop-dong-hach-toan-nhu-the-nao\/","title":{"rendered":"Theo d\u00f5i TSC\u0110 tr\u00ean MISA iHOS K\u1ebf To\u00e1n khi mua TSC\u0110 v\u00e0 CCDC chung m\u1ed9t h\u1ee3p \u0111\u1ed3ng"},"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\"><b><\/b><\/p>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb theo d\u00f5i TSC\u0110 tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf To\u00e1n khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 mua TSC\u0110 v\u00e0 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC) chung tr\u00ean c\u00f9ng m\u1ed9t h\u1ee3p \u0111\u1ed3ng<br \/>\nN\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m c\u00e1c b\u01b0\u1edbc r\u00fat d\u1ef1 to\u00e1n, sinh ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n kho b\u1ea1c, khai b\u00e1o TSC\u0110<\/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. 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><strong>B\u01b0\u1edbc 1: L\u1eadp ch\u1ee9ng t\u1eeb r\u00fat d\u1ef1 to\u00e1n<\/strong><\/p>\n<ul>\n<li>V\u00e0o Nghi\u1ec7p v\u1ee5 <strong>Kho b\u1ea1c\\R\u00fat d\u1ef1 to\u00e1n\\R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n<\/strong><\/li>\n<li>Khai b\u00e1o th\u00f4ng tin mua TSC\u0110 v\u00e0 CCDC.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-48139 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD49-1.png\" alt=\"\" width=\"1922\" height=\"767\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD49-1.png 1922w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD49-1-300x120.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD49-1-1024x409.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD49-1-768x306.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD49-1-50x20.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD49-1-1536x613.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD49-1-60x24.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD49-1-100x40.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<ul>\n<li>T\u1ea1i \u0111\u00e2y b\u1ea1n c\u00f3 th\u1ec3 in \u0111\u01b0\u1ee3c m\u1eabu <strong>C2-02a\/NS<\/strong> Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch (<strong>Ngh\u1ecb \u0111\u1ecbnh<\/strong> <strong>11\/2022\/N\u0110-CP<\/strong>)<br \/>\n<b><\/b><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 2: Sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong><\/p>\n<ul>\n<li>Khi nh\u1ea5n c\u1ea5t ch\u1ee9ng t\u1eeb r\u00fat d\u1ef1 to\u00e1n CKKB, ph\u1ea7n m\u1ec1m s\u1ebd h\u1ecfi c\u00f3 sinh ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n kh\u00f4ng, t\u00edch <strong>C\u00f3<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-48143 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD50.png\" alt=\"\" width=\"540\" height=\"215\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD50.png 540w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD50-300x119.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD50-50x20.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD50-60x24.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD50-100x40.png 100w\" sizes=\"auto, (max-width: 540px) 100vw, 540px\" \/><\/p>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m sinh ra ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/li>\n<li>B\u1ea1n t\u00edch v\u00e0o x\u00f3a d\u00f2ng h\u1ea1ch to\u00e1n mua TSC\u0110, ch\u1ec9 gi\u1eef nguy\u00ean 1 d\u00f2ng li\u00ean quan \u0111\u1ebfn CCDC. Nh\u1ea5n C\u1eadp nh\u1eadt \u0111\u1ed3ng th\u1eddi v\u00e0 <b>C\u1ea5t<\/b><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-48149 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD52.png\" alt=\"\" width=\"1912\" height=\"876\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD52.png 1912w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD52-300x137.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD52-1024x469.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD52-768x352.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD52-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD52-1536x704.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD52-60x27.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD52-100x46.png 100w\" sizes=\"auto, (max-width: 1912px) 100vw, 1912px\" \/><\/p>\n<p>L\u01b0u \u00fd: N\u1ebfu ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi. Nh\u1ea5n <strong>C\u00f3<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-30567 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/TSCD19-1.png\" alt=\"\" width=\"504\" height=\"195\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/TSCD19-1.png 504w, \/ke-toan\/wp-content\/uploads\/2020\/08\/TSCD19-1-300x116.png 300w, \/ke-toan\/wp-content\/uploads\/2020\/08\/TSCD19-1-50x19.png 50w, \/ke-toan\/wp-content\/uploads\/2020\/08\/TSCD19-1-60x23.png 60w, \/ke-toan\/wp-content\/uploads\/2020\/08\/TSCD19-1-100x39.png 100w\" sizes=\"auto, (max-width: 504px) 100vw, 504px\" \/><\/p>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m s\u1ebd C\u1ea5t ch\u1ee9ng t\u1eeb ch\u1ec9 bao g\u1ed3m ph\u1ea7n mua CCDC bao g\u1ed3m c\u1ea3 ph\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-48151 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD53.png\" alt=\"\" width=\"1922\" height=\"789\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD53.png 1922w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD53-300x123.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD53-1024x420.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD53-768x315.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD53-50x21.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD53-1536x631.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD53-60x25.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD53-100x41.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: Khai b\u00e1o TSC\u0110 v\u00e0 h\u1ea1ch to\u00e1n<\/strong><\/p>\n<ul>\n<li>V\u00e0o <strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\Khai b\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\T\u00edch Th\u00eam<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-48159 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD54.png\" alt=\"\" width=\"1598\" height=\"943\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD54.png 1598w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD54-300x177.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD54-1024x604.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD54-768x453.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD54-50x30.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD54-1536x906.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD54-60x35.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/TSCD54-100x59.png 100w\" sizes=\"auto, (max-width: 1598px) 100vw, 1598px\" \/><\/p>\n<ul>\n<li>Khai b\u00e1o c\u00e1c th\u00f4ng tin v\u1ec1 TSC\u0110 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/mua-sam-tscd-bang-du-toan-ngan-sach-nha-nuoc\/#3-huong-dan-tren-phan-mem\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[85],"ht-kb-tag":[],"class_list":["post-5682","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-tai-san-co-dinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5682","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\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=5682"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5682\/revisions"}],"predecessor-version":[{"id":76861,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5682\/revisions\/76861"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=5682"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=5682"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=5682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}