Sau khi hai b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu \u0111\u00e3 ch\u00ednh x\u00e1c, th\u1ef1c hi\u1ec7n ki\u1ec3m tra theo s\u1ed1 d\u01b0 v\u00e0 ph\u00e1t sinh<\/strong> nh\u01b0 sau:<\/p>\n 1. \u0110\u1ed1i chi\u1ebfu theo M\u1eabu s\u1ed1 01a<\/strong><\/p>\n D\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 008<\/strong> ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u1ed9t (1)<\/strong> tr\u00ean M\u1eabu s\u1ed1 01a.<\/p>\n<\/li>\n Ph\u00e1t sinh N\u1ee3 c\u1ee7a c\u00e1c TK 00821, 00822<\/strong> ph\u1ea3i b\u1eb1ng c\u1ed9t (4)<\/strong> tr\u00ean M\u1eabu s\u1ed1 01a.<\/p>\n<\/li>\n Ph\u00e1t sinh C\u00f3 c\u1ee7a TK 0082<\/strong> ph\u1ea3i b\u1eb1ng c\u1ed9t (7)<\/strong> tr\u00ean M\u1eabu s\u1ed1 01a.<\/p>\n<\/li>\n<\/ul>\n 2. \u0110\u1ed1i chi\u1ebfu theo M\u1eabu s\u1ed1 02a<\/strong><\/p>\n Ph\u00e1t sinh C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n t\u1ea1m \u1ee9ng (008211, 008221)<\/strong> ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u1ed9t (1)<\/strong> tr\u00ean M\u1eabu s\u1ed1 02a.<\/p>\n<\/li>\n Ph\u00e1t sinh C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n th\u1ef1c chi (008212, 008222)<\/strong> ph\u1ea3i b\u1eb1ng c\u1ed9t (3)<\/strong> tr\u00ean M\u1eabu s\u1ed1 02a.<\/p>\n<\/li>\n<\/ul>\n N\u1ebfu S05-H v\u1eabn l\u1ec7ch, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n ti\u1ebfp c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo \u0111\u1ec3 ki\u1ec3m tra nh\u01b0 sau:<\/p>\n B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c in chi ti\u1ebft theo t\u1eebng ngu\u1ed3n<\/strong> (ngu\u1ed3n 12, 13, 15, 18), trong khi B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/strong> l\u1ea1i l\u00e0 s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p<\/strong>.<\/p>\n \u0110\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c, anh\/ch\u1ecb c\u1ea7n:<\/p>\n In M\u1eabu s\u1ed1 01a<\/strong>,<\/p>\n<\/li>\n Ch\u1ecdn \u0111\u00fang lo\u1ea1i kinh ph\u00ed<\/strong>: giao t\u1ef1 ch\u1ee7<\/em> ho\u1eb7c kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/em>,<\/p>\n<\/li>\n Sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u00ean M\u1eabu s\u1ed1 01a v\u1edbi TK 0082<\/strong> t\u01b0\u01a1ng \u1ee9ng trong B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/strong>.<\/p>\n<\/li>\n<\/ul>\n N\u1ebfu lo\u1ea1i kinh ph\u00ed \u0111ang ch\u01b0a \u0111\u00fang v\u1edbi ngu\u1ed3n \u0111\u01b0\u1ee3c khai b\u00e1o(V\u00ed d\u1ee5 \u0111\u00fang ngu\u1ed3n n\u00e0y l\u00e0 t\u1ef1 ch\u1ee7 nh\u01b0ng \u0111ang l\u00ean \u1edf kh\u00f4ng t\u1ef1 ch\u1ee7) anh\/ch\u1ecb 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 kinh ph\u00ed \u0111\u1ec3 ki\u1ec3m tra, s\u1eeda l\u1ea1i cho \u0111\u00fang. Sau \u0111\u00f3 m\u1edf l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh c\u1ee7a ngu\u1ed3n n\u00e0y s\u1eeda l\u1ea1i \u0111\u1ecbnh kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n Gi\u1ea3i ph\u00e1p 2:\u00a0<\/strong><\/p>\n Gi\u1ea3i ph\u00e1p 3:<\/strong><\/p>\n C\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/a> (c\u00f3 ng\u00e0y ch\u1ee9ng t\u1eeb v\u00e0 ng\u00e0y h\u1ea1ch to\u00e1n thu\u1ed9c n\u0103m N+1) ch\u1ec9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u1ee7a n\u0103m N.<\/p>\n \u0110\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o kh\u00e1c c\u1ee7a n\u0103m N nh\u01b0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh,\u2026, h\u1ec7 th\u1ed1ng kh\u00f4ng l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y. C\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c th\u00e1ng ch\u1ec9nh l\u00fd s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u01b0\u01a1ng \u1ee9ng c\u1ee7a n\u0103m N+1.<\/p>\n V\u00ec v\u1eady, vi\u1ec7c t\u00e0i kho\u1ea3n 008 b\u1ecb l\u1ec7ch so v\u1edbi b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu Kho b\u1ea1c<\/strong> v\u1edbi s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00fang b\u1eb1ng gi\u00e1 tr\u1ecb c\u00e1c ch\u1ee9ng t\u1eeb c\u1ee7a th\u00e1ng ch\u1ec9nh l\u00fd<\/strong> l\u00e0 \u0111\u00fang v\u00e0 ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh<\/strong>.<\/p>\n L\u01b0u \u00fd:<\/strong> T\u00e0i kho\u1ea3n 008 s\u1ebd c\u00f2n d\u01b0 cu\u1ed1i k\u1ef3 \u1edf t\u00e0i kho\u1ea3n cha 00811, 00812, 00821, 00822 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 nh\u1eadn d\u1ef1 to\u00e1n, \u1edf c\u00e1c t\u00e0i kho\u1ea3n con nh\u01b0 008112, 008122, 008212, 008222 t\u01b0\u01a1ng \u1ee9ng s\u1ed1 d\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng, sang n\u0103m sau khi n\u00e0o l\u00e0m quy\u1ebft to\u00e1n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/a> s\u1ebd h\u1ebft. N\u0103m nay in b\u00e1o c\u00e1o\u00a0 t\u00e0i kho\u1ea3n 008 c\u00f2n d\u01b0 l\u00e0 \u0111\u00fang, d\u1ef1 to\u00e1n c\u00f2n l\u1ea1i s\u1ebd b\u1eb1ng s\u1ed1 d\u01b0 \u1edf t\u00e0i kho\u1ea3n cha – s\u1ed1 d\u01b0 \u1edf t\u00e0i kho\u1ea3n con.<\/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 xem b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh th\u1ea5y t\u00e0i kho\u1ea3n 008 l\u00ean sai (\u00e2m, c\u00f2n d\u01b0, kh\u00f4ng kh\u1edbp v\u1edbi Kho b\u1ea1c). 2. Nguy\u00ean t\u1eafc ki\u1ec3m tra \u0110\u1ec3 t\u00e0i kho\u1ea3n 008 tr\u00ean…<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[150],"ht-kb-tag":[],"class_list":["post-66611","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-s05-h-bang-can-doi-phat-sinh-b01-bcqt-bao-cao-quyet-toan-kinh-phi-hoat-dong-b02-bctc-bao-cao-ket-qua-hoat-dong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66611","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=66611"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66611\/revisions"}],"predecessor-version":[{"id":70471,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66611\/revisions\/70471"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=66611"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=66611"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=66611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
\n
3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
3.1 Nguy\u00ean nh\u00e2n 1: Do tham s\u1ed1 in b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kh\u00e1c so v\u1edbi in b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/h4>\n
\n
3.2 Nguy\u00ean nh\u00e2n 2: Do \u0111\u00e3 l\u00e0m b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i n\u0103m sau \u0111\u00f3 ch\u1ec9nh s\u1eeda l\u1ea1i s\u1ed1 li\u1ec7u m\u00e0 ch\u01b0a l\u00e0m k\u1ebft chuy\u1ec3n l\u1ea1i<\/h4>\n
\n
![\"\"](\"\/ke-toan\/wp-content\/uploads\/2025\/12\/3-1.png\")
<\/p>\n\n
3.3 Nguy\u00ean nh\u00e2n 3: B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u00e3 \u0111\u00fang nh\u01b0ng s\u1ed1 ph\u00e1t sinh c\u1ee7a t\u00e0i kho\u1ea3n 008 kh\u00f4ng b\u1eb1ng v\u1edbi b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu do c\u00f3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb th\u00e1ng ch\u1ec9nh l\u00fd.<\/h4>\n