{"id":66535,"date":"2025-12-09T14:16:32","date_gmt":"2025-12-09T07:16:32","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=66535"},"modified":"2026-04-22T11:01:50","modified_gmt":"2026-04-22T04:01:50","slug":"lam-the-nao-khi-ghi-so-chung-tu-bao-loi-tai-khoan-khong-phu-hop-voi-nguon-phat-sinh","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-khi-ghi-so-chung-tu-bao-loi-tai-khoan-khong-phu-hop-voi-nguon-phat-sinh\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi ghi s\u1ed5 ch\u1ee9ng t\u1eeb b\u00e1o l\u1ed7i “T\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n ph\u00e1t sinh”?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi ghi s\u1ed5 ch\u1ee9ng t\u1eeb ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o “T\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n ph\u00e1t sinh”.<\/p>\n
$\"\"$ <\/p>\n

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

2.1 Nguy\u00ean nh\u00e2n<\/strong><\/h4>\n
L\u1ed7i n\u00e0y th\u01b0\u1eddng do h\u1ea1ch to\u00e1n ch\u01b0a \u0111\u00fang v\u1edbi t\u00ednh ch\u1ea5t ngu\u1ed3n, v\u00ed d\u1ee5 ngu\u1ed3n t\u1ef1 ch\u1ee7 l\u00e0 00822 nh\u01b0ng h\u1ea1ch to\u00e1n v\u00e0o 00821, ngu\u1ed3n t\u1ef1 ch\u1ee7 nh\u01b0ng l\u1ea1i h\u1ea1ch to\u00e1n 611,…..<\/p>\n
2.2 Gi\u1ea3i ph\u00e1p<\/strong><\/h4>\n
Anh\/ch\u1ecb ki\u1ec3m tra l\u1ea1i \u0111\u1ecbnh kho\u1ea3n theo \u0111\u00fang ngu\u1ed3n ph\u00e1t sinh nh\u01b0 sau:\u00a0<\/p>\n
2.2.1 V\u1edbi c\u00e1c ph\u00e1t sinh t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc giao<\/strong><\/p>\n
– \u0110\u1ed1i v\u1edbi c\u00e1c ngu\u1ed3n thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ebd c\u00f3 t\u00ednh ch\u1ea5t ngu\u1ed3n l\u00e0 Giao t\u1ef1 ch\u1ee7 ho\u1eb7c kh\u00f4ng giao t\u1ef1 ch\u1ee7, anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o Danh m\u1ee5c\\T\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed<\/a>, t\u00edch \u0111\u00fap v\u00e0o t\u00ednh ch\u1ea5t ngu\u1ed3n \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i ngu\u1ed3n c\u00f3 lo\u1ea1i t\u00ednh ch\u1ea5t l\u00e0 g\u00ec, sau \u0111\u00f3 s\u1eeda l\u1ea1i \u0111\u1ecbnh kho\u1ea3n theo \u0111\u00fang t\u00ednh ch\u1ea5t ngu\u1ed3n ph\u00e1t sinh v\u00e0 C\u1ea5t<\/strong> l\u1ea1i:<\/p>\n
\n
Ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t Giao t\u1ef1 ch\u1ee7<\/strong> th\u00ec h\u1ea1ch to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n: 00812, 008121, 008122, 00822, 008221, 008222, 642.<\/li>\n
Ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t Kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong> th\u00ec h\u1ea1ch to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n: 00811, 008111, 008112, 00821, 008211, 008212, 611.<\/li>\n<\/ul>\n
2.2.2 V\u1edbi c\u00e1c ph\u00e1t sinh t\u1eeb ngu\u1ed3n ngo\u00e0i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0 ph\u00ed l\u1ec7 ph\u00ed, ngu\u1ed3n kh\u00e1c<\/strong><\/p>\n
– \u0110\u1ed1i v\u1edbi ngu\u1ed3n Ph\u00ed, l\u1ec7 ph\u00ed ngu\u1ed3n n\u00e0y kh\u00f4ng c\u00f3 t\u00ednh ch\u1ea5t ngu\u1ed3n , theo quy tr\u00ecnh h\u1ea1ch to\u00e1n ph\u00ed l\u1ec7 ph\u00ed t\u1ea1i \u0111\u00e2y<\/a>, khi chi ra v\u1eabn h\u1ea1ch to\u00e1n v\u00e0o 611, 642 l\u00e0 \u0111\u00fang n\u00ean khi ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o th\u00ec anh\/ch\u1ecb s\u1ebd nh\u1ea5n Kh\u00f4ng<\/strong> \u0111\u1ec3 b\u1ecf qua c\u1ea3nh b\u00e1o v\u00e0 ti\u1ebfp t\u1ee5c ghi s\u1ed5.<\/p>\n
– N\u1ebfu l\u00e0 ngu\u1ed3n thu kh\u00e1c h\u1ea1ch to\u00e1n theo quy tr\u00ecnh thu chi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i \u0111\u00e2y<\/a>, th\u00ec khi chi ra s\u1ebd kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n 611, 612, anh\/ch\u1ecb ki\u1ec3m tra s\u1eeda l\u1ea1i \u0111\u1ecbnh kho\u1ea3n cho \u0111\u00fang.<\/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 ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi ghi s\u1ed5 ch\u1ee9ng t\u1eeb ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o “T\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n ph\u00e1t sinh”. 2. C\u00e1ch x\u1eed l\u00fd 2.1 Nguy\u00ean nh\u00e2n L\u1ed7i n\u00e0y th\u01b0\u1eddng do h\u1ea1ch to\u00e1n ch\u01b0a \u0111\u00fang v\u1edbi t\u00ednh…<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[91],"ht-kb-tag":[],"class_list":["post-66535","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-tong-hop"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66535","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=66535"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66535\/revisions"}],"predecessor-version":[{"id":76217,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66535\/revisions\/76217"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=66535"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=66535"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=66535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}