{"id":65805,"date":"2025-11-20T10:46:38","date_gmt":"2025-11-20T03:46:38","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=65805"},"modified":"2025-11-20T10:48:56","modified_gmt":"2025-11-20T03:48:56","slug":"lam-the-nao-khi-in-bao-cao-b03-bcqt-thuyet-minh-bao-cao-quyet-toan-thay-chi-tieu-so-du-nam-truoc-mang-sang-trong-muc-iv-2-khong-len-so-lieu","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-khi-in-bao-cao-b03-bcqt-thuyet-minh-bao-cao-quyet-toan-thay-chi-tieu-so-du-nam-truoc-mang-sang-trong-muc-iv-2-khong-len-so-lieu\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi in b\u00e1o c\u00e1o B03\/BCQT: Thuy\u1ebft minh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u1ea5y ch\u1ec9 ti\u00eau S\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc mang sang trong m\u1ee5c IV.2 kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd khi in b\u00e1o c\u00e1o B03\/BCQT: Thuy\u1ebft minh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u1ea5y ch\u1ec9 ti\u00eau “S\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc mang sang” (Trong ph\u1ea7n IV.2 -Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng) kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u.<\/p>\n
$\"\"$ <\/p>\n

2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n

2.1 Nguy\u00ean nh\u00e2n<\/h4>\n
C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y tr\u00ean b\u00e1o c\u00e1o nh\u01b0 sau(Anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o thi\u1ebft l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> \u0111\u1ec3 xem c\u00f4ng th\u1ee9c, c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a b\u00e1o c\u00e1o):<\/p>\n
\n
Ph\u1ea7n ngu\u1ed3n NSNN: L\u1ea5y theo s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang c\u1ee7a m\u00e3 ngu\u1ed3n 14.<\/li>\n
Ph\u1ea7n Ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i: L\u1ea5y theo s\u1ed1 d\u01b0 468 c\u1ee7a m\u00e3 ngu\u1ed3n 4.<\/li>\n
Ph\u1ea7n Ngu\u1ed3n kh\u00e1c: L\u1ea5y theo s\u1ed1 d\u01b0 468 c\u1ee7a m\u00e3 ngu\u1ed3n 7.<\/li>\n
Ph\u1ea7n Ngu\u1ed3n s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5: Hi\u1ec7n \u0111ang \u0111\u1ec3 tr\u1ed1ng, ch\u01b0a c\u00f3 c\u00f4ng th\u1ee9c l\u1ea5y l\u00ean<\/li>\n<\/ul>\n
V\u00ec v\u1eady, vi\u1ec7c kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u1edf ch\u1ec9 ti\u00eau \u201cS\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang\u201d <\/strong>c\u1ee7a m\u1ee5c Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng <\/em><\/strong>th\u01b0\u1eddng l\u00e0 do:<\/p>\n
\n
\n
Kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n 008 c\u1ee7a ngu\u1ed3n 14<\/strong>, ho\u1eb7c<\/p>\n<\/li>\n
\n
T\u00e0i kho\u1ea3n 468 c\u00f3 s\u1ed1 d\u01b0 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c nh\u1eadp chi ti\u1ebft theo t\u1eebng ngu\u1ed3n kinh ph\u00ed.<\/strong><\/p>\n<\/li>\n<\/ol>\n
2.2 Gi\u1ea3i ph\u00e1p<\/h4>\nN\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 d\u01b0 d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang ngu\u1ed3n 14 th\u00ec th\u1ef1c hi\u1ec7n nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n
N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 \u1edf TK 468 th\u00ec th\u1ef1c hi\u1ec7n nh\u1eadp l\u1ea1i s\u1ed1 d\u01b0 chi ti\u1ebft theo ngu\u1ed3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd khi in b\u00e1o c\u00e1o B03\/BCQT: Thuy\u1ebft minh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u1ea5y ch\u1ec9 ti\u00eau “S\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc mang sang” (Trong ph\u1ea7n IV.2 -Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng) kh\u00f4ng l\u00ean s\u1ed1…<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[125],"ht-kb-tag":[],"class_list":["post-65805","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b03-bcqt-thuyet-minh-bao-cao-quyet-toan"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/65805","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=65805"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/65805\/revisions"}],"predecessor-version":[{"id":65815,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/65805\/revisions\/65815"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=65805"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=65805"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=65805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}