{"id":645,"date":"2020-07-28T04:21:30","date_gmt":"2020-07-28T04:21:30","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=645"},"modified":"2026-01-15T15:34:57","modified_gmt":"2026-01-15T08:34:57","slug":"huy-du-toan","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/huy-du-toan\/","title":{"rendered":"H\u1ee7y d\u1ef1 to\u00e1n"},"content":{"rendered":"<p><em>Xem phim h\u01b0\u1edbng d\u1eabn:<\/em><\/p>\n<p><em><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/vncX2cAS7uY?si=Uqn_E3GR5czW0VMA\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/em><\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<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 n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 h\u1ee7y d\u1ef1 to\u00e1n khi s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n cu\u1ed1i n\u0103m kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang n\u0103m sau. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u00fang s\u1ed1 li\u1ec7u d\u1ef1 to\u00e1n tr\u00ean c\u00e1c m\u1eabu b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu 20a v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n B01\/BCQT\u00a0<\/p>\n<p>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: B\u00fat to\u00e1n <strong>\u0111\u1ecbnh kho\u1ea3n<\/strong>, <strong>m\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong> v\u00e0 <strong>h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u01b0\u1edbc<\/strong> nh\u1eadp s\u1ed1 h\u1ee7y d\u1ef1 to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m\u00a0<\/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. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>H\u1ebft ng\u00e0y 31 th\u00e1ng 01 n\u0103m sau, d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch giao cho \u0111\u01a1n v\u1ecb, d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng ch\u01b0a h\u1ebft (g\u1ecdi l\u00e0 s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n) kh\u00f4ng \u0111\u01b0\u1ee3c chi ti\u1ebfp v\u00e0 b\u1ecb h\u1ee7y b\u1ecf, k\u1ebf to\u00e1n ghi nh\u1eadn s\u1ed1 d\u1ef1 to\u00e1n b\u1ecb h\u1ee7y b\u1ecf:<\/p>\n<ul>\n<li><strong>V\u1edbi ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t giao t\u1ef1 ch\u1ee7:<\/strong><\/li>\n<\/ul>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u01a1\u0323 TK 00822 (<strong>Ghi \u00e2m<\/strong>)<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK <strong>511<\/strong> \u2013 Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<p style=\"padding-left: 40px;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK <strong>135<\/strong> \u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (<strong>Ghi d\u01b0\u01a1ng<\/strong>)<\/p>\n<ul>\n<li><strong>V\u1edbi ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng giao t\u1ef1 ch\u1ee7:<\/strong> TK N\u01a1\u0323 0082 (<strong>Ghi \u00e2m<\/strong>)<\/li>\n<li><strong>V\u1edbi ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ea7u t\u01b0 XDCB: <\/strong>TK N\u01a1\u0323 0092 (<strong>Ghi \u00e2m<\/strong>)<\/li>\n<li><strong>V\u1edbi ngu\u1ed3n vi\u1ec7n tr\u1ee3:<\/strong> TK N\u1ee3 0072 (<strong>Ghi \u00e2m<\/strong>)<\/li>\n<li><strong>V\u1edbi ngu\u1ed3n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i:<\/strong> TK N\u1ee3 0062 (<strong>Ghi \u00e2m<\/strong>)<\/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. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ol>\n<li>S\u1ed1 d\u01b0 d\u1ef1 to\u00e1n cu\u1ed1i n\u0103m (s\u1ed1 c\u00f2n l\u1ea1i tr\u00ean t\u00e0i kho\u1ea3n 008, 009 cu\u1ed1i k\u1ef3) kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 d\u01b0 sang n\u0103m sau, \u0111\u1ec3 \u0111\u01a1n v\u1ecb l\u00e0m \u0111\u1ec1 ngh\u1ecb x\u00e9t chuy\u1ec3n d\u1ef1 to\u00e1n chuy\u1ec3n n\u0103m sau.<\/li>\n<li>C\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch (g\u1ed3m c\u1ea3 ch\u1ee7 \u0111\u1ea7u t\u01b0 n\u1ebfu c\u00f3 d\u01b0 d\u1ef1 to\u00e1n) g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00e9t duy\u1ec7t d\u1ef1 to\u00e1n chuy\u1ec3n sang n\u0103m sau, \u0111\u1ed1i v\u1edbi chi th\u01b0\u1eddng xuy\u00ean l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n v\u00e0 d\u1ef1 t\u1ea1m \u1ee9ng ng\u00e2n s\u00e1ch \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n sang n\u0103m sau ho\u1eb7c h\u1ee7y b\u1ecf (theo bi\u1ec3u s\u1ed1 02\/\u0110VDT k\u00e8m theo th\u00f4ng t\u01b0 108), g\u1eedi kho b\u1ea1c x\u00e1c nh\u1eadn.<\/li>\n<li>Kho b\u1ea1c x\u00e1c nh\u1eadn v\u00e0 g\u1eedi cho \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch \u0111\u1ec3 g\u1eedi l\u00ean \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean.<\/li>\n<li>N\u1ebfu s\u1ed1 kinh ph\u00ed xin x\u00e9t chuy\u1ec3n kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n c\u1ee7a \u1ee7y ban nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p ch\u1ea5p nh\u1eadn cho chuy\u1ec3n s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n sang ng\u00e2n s\u00e1ch n\u0103m sau chi ti\u1ebfp th\u00ec s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n b\u1ecb hu\u1ef7 b\u1ecf.<\/li>\n<\/ol>\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><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd<\/strong><\/span>: Khi h\u1ea1ch to\u00e1n, anh\/ch\u1ecb h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ea5p cha.<\/em><\/p>\n<p>\u0110\u1ec3 nh\u1eadp s\u1ed1 h\u1ee7y d\u1ef1 to\u00e1n, th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Di chu\u1ed9t va\u0300o nghi\u1ec7p v\u1ee5 <strong>Kho ba\u0323c<\/strong>, cho\u0323n\u00a0<strong>H\u1ee7y d\u01b0\u0323 toa\u0301n<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41697\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-2.png\" alt=\"\" width=\"1054\" height=\"723\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-2.png 1054w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-2-300x206.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-2-1024x702.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-2-768x527.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-2-50x34.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-2-60x41.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-09-2-100x69.png 100w\" sizes=\"auto, (max-width: 1054px) 100vw, 1054px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin tr\u00ean m\u00e0n h\u00ecnh nh\u1eadp ch\u1ee9ng t\u1eeb:<\/p>\n<ul>\n<li><strong>Ng\u00e0y quy\u1ebft \u0111\u1ecbnh<\/strong>, <strong>S\u1ed1 quy\u1ebft \u0111\u1ecbnh<\/strong>, <strong>Ch\u01b0\u01a1ng<\/strong>, <strong>Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\n<li>Ch\u1ecdn <strong>Ngu\u00f4\u0300n<\/strong> ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n <strong>TK N\u1ee3<\/strong> t\u01b0\u01a1ng \u01b0\u0301ng v\u01a1\u0301i <strong>t\u00ednh ch\u1ea5t ngu\u1ed3n<\/strong>:<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Ngu\u00f4\u0300n kh\u00f4ng giao t\u1ef1 ch\u1ee7: TK N\u01a1\u0323 00821.<\/li>\n<li>Ngu\u00f4\u0300n giao t\u1ef1 ch\u1ee7: TK N\u01a1\u0323 00822.<\/li>\n<\/ul>\n<\/li>\n<li>Nh\u1eadp<strong> S\u1ed1 ti\u1ec1n<\/strong> (l\u01b0u \u00fd nh\u1eadp s\u1ed1 \u00e2m), <strong>Nh\u00f3m m\u1ee5c chi<\/strong>, <strong>CTMT<\/strong>, <strong>D\u1ef1 \u00e1n<\/strong>.<\/li>\n<li>Nh\u1ea5n<strong>\u00a0C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi,<\/strong> ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh b\u00fat to\u00e1n\u00a0\u00a0<strong>N\u1ee3 TK 511\/C\u00f3 TK 1351<\/strong>\u00a0c\u1ee7a ngu\u1ed3n giao t\u1ef1 ch\u1ee7<strong> d\u01b0\u01a1ng ti\u1ec1n<\/strong>, c\u00f2n ngu\u1ed3n\u00a0<strong>kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong>\u00a0th\u00ec s\u1ebd\u00a0<strong>kh\u00f4ng<\/strong>\u00a0sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi n\u00e0y.<\/li>\n<li>L\u01b0u \u00fd: N\u1ebfu anh\/ch\u1ecb c\u1ea7n s\u1eeda l\u1ea1i b\u00fat to\u00e1n th\u00e0nh <strong>N\u1ee3 TK 1351\/C\u00f3 TK 511<\/strong> ghi \u00e2m ti\u1ec1n th\u00ec anh ch\u1ecb c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n<strong> C\u1ea5t<\/strong>. N\u1ebfu anh ch\u1ecb t\u1ef1 s\u1eeda l\u1ea1i b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi <strong>N\u1ee3 TK<\/strong> <strong>1351\/C\u00f3 TK 511<\/strong> ghi \u00e2m ti\u1ec1n th\u00ec ph\u1ea7n m\u1ec1m c\u00f3 th\u00f4ng b\u00e1o C\u1eadp nh\u1eadt b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi&#8230;. T\u00edch <strong>Kh\u00f4ng.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-53607 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/Screenshot-2025-10-22-100914.png\" alt=\"\" width=\"1916\" height=\"945\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/Screenshot-2025-10-22-100914.png 1916w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Screenshot-2025-10-22-100914-300x148.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Screenshot-2025-10-22-100914-1024x505.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Screenshot-2025-10-22-100914-768x379.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Screenshot-2025-10-22-100914-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Screenshot-2025-10-22-100914-1536x758.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Screenshot-2025-10-22-100914-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/Screenshot-2025-10-22-100914-100x49.png 100w\" sizes=\"auto, (max-width: 1916px) 100vw, 1916px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: \ufeff Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[103],"ht-kb-tag":[356,357,498,497,499],"class_list":["post-645","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-kho-bac","ht_kb_tag-cuoi-nam-huy-du-toan","ht_kb_tag-huy-du-toan-con-du","ht_kb_tag-kinh-phi-bi-huy","ht_kb_tag-thu-hoi-du-toan","ht_kb_tag-thu-hoi-ngan-sach"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/645","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\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=645"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/645\/revisions"}],"predecessor-version":[{"id":71627,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/645\/revisions\/71627"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=645"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=645"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}