{"id":66573,"date":"2025-12-09T16:37:49","date_gmt":"2025-12-09T09:37:49","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=66573"},"modified":"2025-12-09T16:40:26","modified_gmt":"2025-12-09T09:40:26","slug":"so-du-tk-421-duoc-cong-so-lieu-tu-nhung-khoan-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/so-du-tk-421-duoc-cong-so-lieu-tu-nhung-khoan-nao\/","title":{"rendered":"S\u1ed1 d\u01b0 TK 421 \u0111\u01b0\u1ee3c c\u1ed9ng s\u1ed1 li\u1ec7u t\u1eeb nh\u1eefng kho\u1ea3n n\u00e0o?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn bi\u1ebfn \u0111\u1ed9ng c\u1ee7a T\u00e0i kho\u1ea3n 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/strong> \u0111\u01b0\u1ee3c l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb \u0111\u00e2u, ph\u00e1t sinh t\u0103ng\/gi\u1ea3m v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n li\u00ean quan nh\u01b0: chuy\u1ec3n \u0111\u1ed5i t\u00e0i kho\u1ea3n ngu\u1ed3n v\u1ed1n, k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng n\u0103m, kh\u1ea5u hao TSC\u0110, tr\u00edch l\u1eadp qu\u1ef9, chuy\u1ec3n kinh ph\u00ed sang n\u0103m sau, c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng v\u00e0 b\u00f9 \u0111\u1eafp th\u00e2m h\u1ee5t. Qua \u0111\u00f3 gi\u00fap \u0111\u01a1n v\u1ecb hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t, c\u0103n c\u1ee9 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong> c\u1ee7a TK 421.<\/p>\n
T\u00e0i kho\u1ea3n 421 ph\u1ea3n \u00e1nh m\u1ed9t s\u1ed1 n\u1ed9i dung theo b\u1ea3ng sau :<\/p>\n\n\n\n\n\n\n\n\n\n\n
\u00a0N\u1ee3 TK 421<\/strong><\/th>\n C\u00f3 TK 421\u00a0<\/strong><\/th>\n<\/tr>\n<\/thead>\n
Th\u00e2m h\u1ee5t\u00a0 \u2192 K\/C t\u1eeb 911<\/td>\n Th\u1eb7ng d\u01b0 \u2192 K\/C t\u1eeb 911<\/td>\n<\/tr>\n
K\u1ebft chuy\u1ec3n kh\u1ea5u hao v\u00e0o Qu\u1ef9 PTH\u0110SN (431)<\/td>\n Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 366, 43142<\/td>\n<\/tr>\n
Tr\u00edch l\u1eadp qu\u1ef9 (431)<\/td>\n B\u00f9 l\u1ed7 b\u1eb1ng 431, 468<\/td>\n<\/tr>\n
K\u1ebft chuy\u1ec3n kinh ph\u00ed sang n\u0103m sau (468)<\/td>\n Ngu\u1ed3n h\u00ecnh th\u00e0nh TSC\u0110 t\u1eeb n\u0103m tr\u01b0\u1edbc<\/td>\n<\/tr>\n
Tr\u00edch l\u1eadp c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (468)<\/td>\n K\u1ebft chuy\u1ec3n chi ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (468)<\/td>\n<\/tr>\n
\u00a0<\/td>\n K\u1ebft chuy\u1ec3n ngu\u1ed3n khi mua TSC\u0110 (431)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5\u00a0<\/strong><\/h3>\n
2.1. C\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u00e0i kho\u1ea3n 421 theo ph\u1ee5 l\u1ee5c th\u00f4ng t\u01b0 24<\/strong><\/h4>\n
N\u0103m 2025 khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb th\u00f4ng t\u01b0 107 , m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i sang t\u00e0i kho\u1ea3n 421 g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n :<\/p>\n
TK 3661 \u2013 3664 : Ngu\u1ed3n kinh ph\u00ed nh\u1eadn tr\u01b0\u1edbc ch\u01b0a ghi thu\u00a0<\/p>\n
TK 43142 : Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng SN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110\u00a0<\/p>\n
2.2. K\u1ebft chuy\u1ec3n t\u1eeb TK 911 \u2013 K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m<\/h4>\n
\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m th\u00ec anh \/ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eb7ng d\u01b0 th\u00e2m h\u1ee5t.\u00a0<\/p>\n
Doanh thu chi ph\u00ed k\u1ebft chuy\u1ec3n sang 911 v\u00e0 t\u1eeb 911 s\u1ebd k\u1ebft chuy\u1ec3n sang 421<\/p>\n
N\u1ebfu doanh thu > chi ph\u00ed\u00a0 : th\u1eb7ng d\u01b0 k\u1ebft chuy\u1ec3n N\u1ee3 TK 911\/ C\u00f3 421<\/p>\n
N\u1ebfu doanh thu\u00a0 < chi ph\u00ed : th\u00e2m h\u1ee5t k\u1ebft chuy\u1ec3n\u00a0 N\u1ee3 421\/ C\u00f3 TK 911<\/p>\n
2.3. K\u1ebft chuy\u1ec3n kh\u1ea5u hao TSC\u0110 v\u00e0o qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/h4>\n
\u0110\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p\u00a0 v\u00e0 c\u00f3 ph\u00e1t sinh kh\u1ea5u hao\u00a0<\/strong>th\u00ec c\u1ea7n k\u1ebft chuy\u1ec3n chi ph\u00ed kh\u1ea5u hao nh\u01b0 sau\u00a0<\/p>\n
N\u1ee3 TK 421- Th\u1eb7ng d\u01b0 ( th\u00e2m h\u1ee5t) l\u0169y k\u1ebf\u00a0<\/p>\n
C\u00f3 TK 4311<\/p>\n
2.4. Tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 ( Qu\u1ef9 PTH\u0110SN, qu\u1ef9 kh\u00e1c ) kh\u00f4ng bao g\u1ed3m qu\u1ef9 ph\u00fac l\u1ee3i, khen th\u01b0\u1edfng,b\u1ed5 sung thu nh\u1eadp …..<\/strong><\/h4>\n
C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u tr\u00ean B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu , chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 ( S\u1ed5 S90-H) \u0111\u01a1n v\u1ecb tr\u00edch qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p v\u00e0 c\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c \u0111\u01a1n v\u1ecb ( n\u1ebfu c\u00f3)\u00a0<\/p>\n
N\u1ee3 TK 421- Th\u1eb7ng d\u01b0 ( th\u00e2m h\u1ee5t) l\u0169y k\u1ebf\u00a0<\/p>\n
C\u00f3 TK 431<\/p>\n
2.5. Chuy\u1ec3n kinh ph\u00ed ch\u01b0a s\u1eed d\u1ee5ng sang n\u0103m sau\u00a0<\/h4>\n
\u0110\u1ed1i v\u1edbi kinh ph\u00ed \u0111\u00e3 nh\u1eadn v\u00e0 h\u1ea1ch to\u00e1n doanh thu nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c chuy\u1ebfn sang n\u0103m sau theo quy \u0111\u1ecbnh th\u00ec anh \/ch\u1ecb h\u1ea1ch to\u00e1n\u00a0<\/p>\n
N\u1ee3 TK 421- Th\u1eb7ng d\u01b0 ( th\u00e2m h\u1ee5t) l\u0169y k\u1ebf\u00a0<\/p>\n
C\u00f3 TK 468<\/p>\n
2.6. Tr\u00edch c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/strong><\/h4>\n
\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp , khi tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n t\u01b0\u01a1ng ( c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng ) s\u1ebd h\u1ea1ch to\u00e1n\u00a0<\/p>\n
N\u1ee3 TK 421- Th\u1eb7ng d\u01b0 ( th\u00e2m h\u1ee5t) l\u0169y k\u1ebf\u00a0<\/p>\n
C\u00f3 TK 468<\/p>\n
K\u1ebft chuy\u1ec3n chi ph\u00ed \u0111\u00e3 chi t\u1eeb c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/p>\n
N\u1ee3 TK 468<\/p>\n
C\u00f3 TK 421<\/p>\n
2.7. B\u00f9 \u0111\u1eafp th\u00e2m h\u1ee5t t\u1eeb qu\u1ef9, kinh ph\u00ed n\u0103m tr\u01b0\u1edbc mang sang\u00a0<\/strong><\/h4>\n
Khi s\u1eed d\u1ee5ng kinh ph\u00ed n\u0103m tr\u01b0\u1edbc mang sang \u0111\u1ec3 chi hay mua s\u1eafm TSC\u0110, thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, tr\u1ea3 n\u1ee3 v\u1ed1n vay \u0111\u1ea7u t\u01b0 h\u1ea1ch to\u00e1n\u00a0<\/p>\n
N\u1ee3 c\u00e1c TK 431,468<\/p>\n
C\u00f3 TK 421<\/p>\n
2.8. K\u1ebft chuy\u1ec3n khi d\u00f9ng qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p khi mua s\u1eafm TSC\u0110\u00a0<\/strong><\/h4>\n
N\u1ee3 c\u00e1c TK 431,468<\/p>\n
C\u00f3 TK 421<\/p>\n
3. S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 t\u00e0i kho\u1ea3n 421<\/h3>\n
C\u0103n c\u1ee9 t\u1eeb c\u00e1c ph\u00e1t sinh c\u1ee7a 421 tr\u00ean th\u00ec s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 421 th\u01b0\u1eddng s\u1ebd ph\u1ea3n \u00e1nh :\u00a0<\/p>\n
\n
Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n\u00a0<\/li>\n
Tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p , c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft .<\/li>\n
Th\u1eb7ng d\u01b0 \/ th\u00e2m h\u1ee5t ho\u1ea1t \u0111\u1ed9ng t\u1eeb doanh thu v\u00e0 chi ph\u00ed .\u00a0<\/li>\n
S\u1ed1 d\u01b0 ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 n\u1ebfu ch\u01b0a l\u00e0m b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n sang n\u0103m sau (421\/431)<\/li>\n<\/ul>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn bi\u1ebfn \u0111\u1ed9ng c\u1ee7a T\u00e0i kho\u1ea3n 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf \u0111\u01b0\u1ee3c l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb \u0111\u00e2u, ph\u00e1t sinh t\u0103ng\/gi\u1ea3m v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n li\u00ean quan nh\u01b0: chuy\u1ec3n \u0111\u1ed5i t\u00e0i kho\u1ea3n ngu\u1ed3n v\u1ed1n, k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng…<\/p>\n","protected":false},"author":79,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[135],"ht-kb-tag":[],"class_list":["post-66573","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-s05-h-bang-can-doi-phat-sinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66573","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\/79"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=66573"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66573\/revisions"}],"predecessor-version":[{"id":66723,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66573\/revisions\/66723"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=66573"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=66573"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=66573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

\u00a0N\u1ee3 TK 421<\/strong><\/th>\n	C\u00f3 TK 421\u00a0<\/strong><\/th>\n<\/tr>\n<\/thead>\n
Th\u00e2m h\u1ee5t\u00a0 \u2192 K\/C t\u1eeb 911<\/td>\n	Th\u1eb7ng d\u01b0 \u2192 K\/C t\u1eeb 911<\/td>\n<\/tr>\n
K\u1ebft chuy\u1ec3n kh\u1ea5u hao v\u00e0o Qu\u1ef9 PTH\u0110SN (431)<\/td>\n	Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 366, 43142<\/td>\n<\/tr>\n
Tr\u00edch l\u1eadp qu\u1ef9 (431)<\/td>\n	B\u00f9 l\u1ed7 b\u1eb1ng 431, 468<\/td>\n<\/tr>\n
K\u1ebft chuy\u1ec3n kinh ph\u00ed sang n\u0103m sau (468)<\/td>\n	Ngu\u1ed3n h\u00ecnh th\u00e0nh TSC\u0110 t\u1eeb n\u0103m tr\u01b0\u1edbc<\/td>\n<\/tr>\n
Tr\u00edch l\u1eadp c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (468)<\/td>\n	K\u1ebft chuy\u1ec3n chi ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (468)<\/td>\n<\/tr>\n
\u00a0<\/td>\n	K\u1ebft chuy\u1ec3n ngu\u1ed3n khi mua TSC\u0110 (431)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n 2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5\u00a0<\/strong><\/h3>\n 2.1. C\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u00e0i kho\u1ea3n 421 theo ph\u1ee5 l\u1ee5c th\u00f4ng t\u01b0 24<\/strong><\/h4>\n N\u0103m 2025 khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb th\u00f4ng t\u01b0 107 , m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i sang t\u00e0i kho\u1ea3n 421 g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n :<\/p>\n TK 3661 \u2013 3664 : Ngu\u1ed3n kinh ph\u00ed nh\u1eadn tr\u01b0\u1edbc ch\u01b0a ghi thu\u00a0<\/p>\n TK 43142 : Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng SN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110\u00a0<\/p>\n 2.2. K\u1ebft chuy\u1ec3n t\u1eeb TK 911 \u2013 K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m<\/h4>\n \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m th\u00ec anh \/ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eb7ng d\u01b0 th\u00e2m h\u1ee5t.\u00a0<\/p>\n Doanh thu chi ph\u00ed k\u1ebft chuy\u1ec3n sang 911 v\u00e0 t\u1eeb 911 s\u1ebd k\u1ebft chuy\u1ec3n sang 421<\/p>\n N\u1ebfu doanh thu > chi ph\u00ed\u00a0 : th\u1eb7ng d\u01b0 k\u1ebft chuy\u1ec3n N\u1ee3 TK 911\/ C\u00f3 421<\/p>\n N\u1ebfu doanh thu\u00a0 < chi ph\u00ed : th\u00e2m h\u1ee5t k\u1ebft chuy\u1ec3n\u00a0 N\u1ee3 421\/ C\u00f3 TK 911<\/p>\n 2.3. K\u1ebft chuy\u1ec3n kh\u1ea5u hao TSC\u0110 v\u00e0o qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/h4>\n \u0110\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p\u00a0 v\u00e0 c\u00f3 ph\u00e1t sinh kh\u1ea5u hao\u00a0<\/strong>th\u00ec c\u1ea7n k\u1ebft chuy\u1ec3n chi ph\u00ed kh\u1ea5u hao nh\u01b0 sau\u00a0<\/p>\n N\u1ee3 TK 421- Th\u1eb7ng d\u01b0 ( th\u00e2m h\u1ee5t) l\u0169y k\u1ebf\u00a0<\/p>\n C\u00f3 TK 4311<\/p>\n 2.4. Tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 ( Qu\u1ef9 PTH\u0110SN, qu\u1ef9 kh\u00e1c ) kh\u00f4ng bao g\u1ed3m qu\u1ef9 ph\u00fac l\u1ee3i, khen th\u01b0\u1edfng,b\u1ed5 sung thu nh\u1eadp …..<\/strong><\/h4>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u tr\u00ean B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu , chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 ( S\u1ed5 S90-H) \u0111\u01a1n v\u1ecb tr\u00edch qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p v\u00e0 c\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c \u0111\u01a1n v\u1ecb ( n\u1ebfu c\u00f3)\u00a0<\/p>\n N\u1ee3 TK 421- Th\u1eb7ng d\u01b0 ( th\u00e2m h\u1ee5t) l\u0169y k\u1ebf\u00a0<\/p>\n C\u00f3 TK 431<\/p>\n 2.5. Chuy\u1ec3n kinh ph\u00ed ch\u01b0a s\u1eed d\u1ee5ng sang n\u0103m sau\u00a0<\/h4>\n \u0110\u1ed1i v\u1edbi kinh ph\u00ed \u0111\u00e3 nh\u1eadn v\u00e0 h\u1ea1ch to\u00e1n doanh thu nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c chuy\u1ebfn sang n\u0103m sau theo quy \u0111\u1ecbnh th\u00ec anh \/ch\u1ecb h\u1ea1ch to\u00e1n\u00a0<\/p>\n N\u1ee3 TK 421- Th\u1eb7ng d\u01b0 ( th\u00e2m h\u1ee5t) l\u0169y k\u1ebf\u00a0<\/p>\n C\u00f3 TK 468<\/p>\n 2.6. Tr\u00edch c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/strong><\/h4>\n \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp , khi tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n t\u01b0\u01a1ng ( c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng ) s\u1ebd h\u1ea1ch to\u00e1n\u00a0<\/p>\n N\u1ee3 TK 421- Th\u1eb7ng d\u01b0 ( th\u00e2m h\u1ee5t) l\u0169y k\u1ebf\u00a0<\/p>\n C\u00f3 TK 468<\/p>\n K\u1ebft chuy\u1ec3n chi ph\u00ed \u0111\u00e3 chi t\u1eeb c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/p>\n N\u1ee3 TK 468<\/p>\n C\u00f3 TK 421<\/p>\n 2.7. B\u00f9 \u0111\u1eafp th\u00e2m h\u1ee5t t\u1eeb qu\u1ef9, kinh ph\u00ed n\u0103m tr\u01b0\u1edbc mang sang\u00a0<\/strong><\/h4>\n Khi s\u1eed d\u1ee5ng kinh ph\u00ed n\u0103m tr\u01b0\u1edbc mang sang \u0111\u1ec3 chi hay mua s\u1eafm TSC\u0110, thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, tr\u1ea3 n\u1ee3 v\u1ed1n vay \u0111\u1ea7u t\u01b0 h\u1ea1ch to\u00e1n\u00a0<\/p>\n N\u1ee3 c\u00e1c TK 431,468<\/p>\n C\u00f3 TK 421<\/p>\n 2.8. K\u1ebft chuy\u1ec3n khi d\u00f9ng qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p khi mua s\u1eafm TSC\u0110\u00a0<\/strong><\/h4>\n N\u1ee3 c\u00e1c TK 431,468<\/p>\n C\u00f3 TK 421<\/p>\n 3. S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 t\u00e0i kho\u1ea3n 421<\/h3>\n C\u0103n c\u1ee9 t\u1eeb c\u00e1c ph\u00e1t sinh c\u1ee7a 421 tr\u00ean th\u00ec s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 421 th\u01b0\u1eddng s\u1ebd ph\u1ea3n \u00e1nh :\u00a0<\/p>\n \n Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n\u00a0<\/li>\n Tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p , c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft .<\/li>\n Th\u1eb7ng d\u01b0 \/ th\u00e2m h\u1ee5t ho\u1ea1t \u0111\u1ed9ng t\u1eeb doanh thu v\u00e0 chi ph\u00ed .\u00a0<\/li>\n S\u1ed1 d\u01b0 ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 n\u1ebfu ch\u01b0a l\u00e0m b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n sang n\u0103m sau (421\/431)<\/li>\n<\/ul>\n <\/p>\n","protected":false},"excerpt":{"rendered":" 1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn bi\u1ebfn \u0111\u1ed9ng c\u1ee7a T\u00e0i kho\u1ea3n 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf \u0111\u01b0\u1ee3c l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb \u0111\u00e2u, ph\u00e1t sinh t\u0103ng\/gi\u1ea3m v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n li\u00ean quan nh\u01b0: chuy\u1ec3n \u0111\u1ed5i t\u00e0i kho\u1ea3n ngu\u1ed3n v\u1ed1n, k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng…<\/p>\n","protected":false},"author":79,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[135],"ht-kb-tag":[],"class_list":["post-66573","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-s05-h-bang-can-doi-phat-sinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66573","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\/79"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=66573"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66573\/revisions"}],"predecessor-version":[{"id":66723,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66573\/revisions\/66723"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=66573"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=66573"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=66573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}