{"id":69949,"date":"2025-12-27T10:12:13","date_gmt":"2025-12-27T03:12:13","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=69949"},"modified":"2026-02-10T08:36:52","modified_gmt":"2026-02-10T01:36:52","slug":"kiem-tra-tai-khoan-468-tren-s05-bang-can-doi-so-phat-sinh","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/kiem-tra-tai-khoan-468-tren-s05-bang-can-doi-so-phat-sinh\/","title":{"rendered":"Ki\u1ec3m tra T\u00e0i kho\u1ea3n 468 tr\u00ean S05- B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<ul>\n<li><strong>T\u00e0i kho\u1ea3n 468 &#8211; Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau<\/strong> l\u00e0 t\u00e0i kho\u1ea3n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 kinh ph\u00ed \u0111\u01a1n v\u1ecb \u0111\u00e3 ti\u1ebfp nh\u1eadn trong n\u0103m nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang n\u0103m sau \u0111\u1ec3 ti\u1ebfp t\u1ee5c chi ti\u00eau theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<li>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n v\u00e0 m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn TK 468 nh\u1eb1m gi\u00fap \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong><\/li>\n<\/ul>\n<h3>2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 468<\/h3>\n<p><strong>B\u00ean N\u1ee3:<\/strong> C\u00e1c kho\u1ea3n k\u1ebft chuy\u1ec3n gi\u1ea3m ngu\u1ed3n kinh ph\u00ed mang sang t\u1eeb n\u0103m tr\u01b0\u1edbc.<\/p>\n<p><strong>B\u00ean C\u00f3:<\/strong> C\u00e1c kho\u1ea3n k\u1ebft chuy\u1ec3n t\u0103ng ngu\u1ed3n kinh ph\u00ed ch\u01b0a s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c mang sang n\u0103m sau.<\/p>\n<p><strong>S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong> Ngu\u1ed3n kinh ph\u00ed ch\u01b0a s\u1eed d\u1ee5ng hi\u1ec7n c\u00f2n chuy\u1ec3n sang n\u0103m sau s\u1eed d\u1ee5ng ti\u1ebfp.<\/p>\n<p>=&gt; Nh\u01b0 v\u1eady TK 468 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 <strong>b\u00ean C\u00f3 cu\u1ed1i k\u1ef3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (S05-H)<\/strong> trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f2n d\u01b0 d\u1ef1 to\u00e1n ngu\u1ed3n giao t\u1ef1 ch\u1ee7 \u0111\u01b0\u1ee3c chuy\u1ec3n n\u0103m sau, ho\u1eb7c ngu\u1ed3n CCTL (40% ho\u1eb7c 35% tr\u00edch t\u1eeb ngu\u1ed3n thu theo quy \u0111\u1ecbnh).<\/p>\n<p><strong>T\u00e0i kho\u1ea3n 468- Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/p>\n<ul>\n<li><strong>T\u00e0i kho\u1ea3n 4681- Kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng:<\/strong> Ph\u1ea3n \u00e1nh vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/li>\n<li><strong>T\u00e0i kho\u1ea3n 4688- Kinh ph\u00ed kh\u00e1c:<\/strong> Ph\u1ea3n \u00e1nh vi\u1ec7c h\u00ecnh th\u00e0nh v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c mang sang n\u0103m sau theo quy \u0111\u1ecbnh, bao g\u1ed3m c\u1ea3 qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/li>\n<\/ul>\n<h3><strong>3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/strong><\/h3>\n<p>3.1. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, t\u00ednh to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n ngu\u1ed3n kinh ph\u00ed \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u00e3 h\u1ea1ch to\u00e1n doanh thu trong n\u0103m nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng, \u0111\u01b0\u1ee3c mang kinh ph\u00ed sang n\u0103m sau theo quy \u0111\u1ecbnh, ghi:<\/p>\n<p>N\u1ee3 TK 421 &#8211; Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 468- Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau (TK 4688)<\/p>\n<p>3.2. Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng trong n\u0103m \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb ngu\u1ed3n kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng mang sang t\u1eeb n\u0103m tr\u01b0\u1edbc:<\/p>\n<p>\u0110\u1ecbnh k\u1ef3, t\u00ednh to\u00e1n ph\u1ea7n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng trong n\u0103m \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb ngu\u1ed3n kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh, ghi:<\/p>\n<p>N\u1ee3 TK 468- Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau (TK 4681)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 421- Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf.<\/p>\n<p>3.3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n th\u00e2m h\u1ee5t \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb ngu\u1ed3n kinh ph\u00ed kh\u00e1c t\u1eeb n\u0103m tr\u01b0\u1edbc mang sang, ghi:<\/p>\n<p>N\u0103m tr\u01b0\u1edbc c\u00f2n d\u01b0 d\u1ef1 to\u00e1n \u1edf ngu\u1ed3n giao t\u1ef1 ch\u1ee7, n\u0103m nay khi chi t\u1eeb ngu\u1ed3n d\u01b0 d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc s\u1ebd h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 468- Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau (TK 4688)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 421- Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan T\u00e0i kho\u1ea3n 468 &#8211; Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau l\u00e0 t\u00e0i kho\u1ea3n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 kinh ph\u00ed \u0111\u01a1n v\u1ecb \u0111\u00e3 ti\u1ebfp nh\u1eadn trong n\u0103m nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang n\u0103m sau \u0111\u1ec3 ti\u1ebfp t\u1ee5c chi ti\u00eau theo quy \u0111\u1ecbnh&#8230;<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[135],"ht-kb-tag":[],"class_list":["post-69949","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\/69949","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\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=69949"}],"version-history":[{"count":2,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/69949\/revisions"}],"predecessor-version":[{"id":73201,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/69949\/revisions\/73201"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=69949"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=69949"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=69949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}