{"id":70219,"date":"2025-12-30T11:06:38","date_gmt":"2025-12-30T04:06:38","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=70219"},"modified":"2026-04-22T16:42:55","modified_gmt":"2026-04-22T09:42:55","slug":"phat-sinh-co-tk-511-khong-khop-voi-phat-sinh-co-tk-008-tren-s05-h-bang-can-doi-phat-sinh-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/phat-sinh-co-tk-511-khong-khop-voi-phat-sinh-co-tk-008-tren-s05-h-bang-can-doi-phat-sinh-thi-lam-the-nao\/","title":{"rendered":"Ph\u00e1t sinh C\u00f3 TK 511 kh\u00f4ng kh\u1edbp v\u1edbi ph\u00e1t sinh C\u00f3 TK 008 tr\u00ean S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>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\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh th\u1ea5y ph\u00e1t sinh C\u00f3 TK 511 kh\u00f4ng kh\u1edbp v\u1edbi ph\u00e1t sinh C\u00f3 TK 008 (D\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng (C\u1ed9t 6) tr\u00ean b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1 01a, th\u1ef1c chi (C\u1ed9t 3) tr\u00ean m\u1eabu s\u1ed1 02a).<\/p>\n<h3>2. Nguy\u00ean t\u1eafc ki\u1ec3m tra<\/h3>\n<p>Tr\u01b0\u1edbc khi \u0111\u1ed1i chi\u1ebfu ph\u00e1t sinh c\u00f3 c\u1ee7a TK 511 v\u00e0 TK 008 c\u1ea7n ki\u1ec3m tra \u0111\u1ea3m b\u1ea3o ph\u00e1t sinh C\u00f3 TK 008 \u0111\u00fang tr\u01b0\u1edbc. \u0110\u1ec3 t\u00e0i kho\u1ea3n\u00a0<strong data-start=\"79\" data-end=\"86\">008<\/strong>\u00a0tr\u00ean b\u00e1o c\u00e1o\u00a0<strong data-start=\"100\" data-end=\"109\">S05-H<\/strong>\u00a0hi\u1ec3n th\u1ecb ch\u00ednh x\u00e1c, anh\/ch\u1ecb c\u1ea7n\u00a0<strong data-start=\"142\" data-end=\"226\">ki\u1ec3m tra v\u00e0 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu M\u1eabu s\u1ed1 01a v\u00e0 02a \u0111\u00e3 kh\u1edbp \u0111\u00fang v\u1edbi Kho b\u1ea1c<\/strong>\u00a0tr\u01b0\u1edbc. N\u1ebfu b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu ch\u01b0a \u0111\u00fang anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/bao-cao-doi-chieu-kho-bac\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>\u00a0\u0111\u1ec3 ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i cho \u0111\u00fang.<\/p>\n<p>Ph\u00e1t sinh C\u00f3 t\u00e0i kho\u1ea3n 511 s\u1ebd th\u01b0\u1eddng b\u1eb1ng t\u1ed5ng s\u1ed1<strong> nh\u1eadn d\u1ef1 to\u00e1n c\u1ee7a ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/strong> + S\u1ed1 <strong>\u0111\u00e3 r\u00fat d\u1ef1 to\u00e1n c\u1ee7a ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong> + S\u1ed1 <strong>nh\u1eadn kinh ph\u00ed b\u1eb1ng h\u00ecnh th\u1ee9c l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi c\u1ee7a ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/strong> + S\u1ed1 <strong>chi t\u1eeb kinh ph\u00ed l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi c\u1ee7a ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7.<\/strong><\/p>\n<p>Anh\/ch\u1ecb c\u00f3 th\u1ec3 t\u1ef1 l\u1eadp b\u1ea3ng t\u00ednh nh\u1ea9m theo c\u00f4ng th\u1ee9c sau: <strong>C\u00d3 TK 511<\/strong> = <strong>C\u00d3 TK 008<\/strong> + (D\u1ef1 to\u00e1n t\u1ef1 ch\u1ee7 ch\u01b0a chi) + (S\u1ed1 n\u1ed9p tr\u1ea3 th\u1ef1c chi) + (L\u1ec7nh chi ti\u1ec1n) &#8211; (C\u1ea5p b\u00f9 h\u1ecdc ph\u00ed) + (Nh\u1eadn t\u00e0i s\u1ea3n do c\u1ea5p tr\u00ean c\u1ea5p ph\u00e1t, \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn).<\/p>\n<h3>3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<h4>3.1. Do ngu\u1ed3n giao t\u1ef1 ch\u1ee7 c\u00f2n d\u01b0 kinh ph\u00ed, d\u1ef1 to\u00e1n \u0111\u00e3 nh\u1eadn ch\u01b0a chi h\u1ebft<\/h4>\n<p>C\u0103n c\u1ee9 theo nguy\u00ean t\u1eafc ghi nh\u1eadn, c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u \u1edf tr\u00ean th\u00ec khi nh\u1eadn d\u1ef1 to\u00e1n c\u1ee7a ngu\u1ed3n giao t\u1ef1 ch\u1ee7 \u0111\u00e3 h\u1ea1ch to\u00e1n C\u00f3 TK 511 d\u1eabn \u0111\u1ebfn ph\u00e1t sinh C\u00f3 TK 511 s\u1ebd nhi\u1ec1u h\u01a1n ph\u00e1t sinh C\u00f3 TK 008 s\u1ed1 d\u1ef1 to\u00e1n c\u00f2n l\u1ea1i c\u1ee7a ngu\u1ed3n giao t\u1ef1 ch\u1ee7 l\u00e0 \u0111\u00fang.<\/p>\n<h4>3.2. Do c\u00f3 nghi\u1ec7p v\u1ee5 n\u1ed9p tr\u1ea3 &#8211; th\u1ef1c chi, n\u1ed9p ph\u1ee5c h\u1ed3i &#8211; th\u1ef1c chi<\/h4>\n<p>C\u00e1c nghi\u1ec7p v\u1ee5 n\u1ed9p tr\u1ea3, n\u1ed9p ph\u1ee5c h\u1ed3i th\u1ef1c chi, c\u1ee7a ngu\u1ed3n t\u1ef1 ch\u1ee7 ho\u1eb7c kh\u00f4ng t\u1ef1 ch\u1ee7 s\u1ebd h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 511\/ C\u00f3 TK 111, 112, 611, 642<\/p>\n<p>\u0110\u1ed3ng th\u1eddi: Ghi C\u00f3 TK 008 (008212, 008222): Ghi \u00e2m<\/p>\n<p>Anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tim-kiem\/#2-huong-dan-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb<\/a>, l\u1ecdc t\u00e0i kho\u1ea3n N\u1ee3 l\u00e0 511, nghi\u1ec7p v\u1ee5 l\u00e0 <strong>N\u1ed9p tr\u1ea3 &#8211; th\u1ef1c chi<\/strong> ho\u1eb7c <strong>N\u1ed9p ph\u1ee5c h\u1ed3i &#8211; th\u1ef1c chi<\/strong> \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i c\u00e1c nghi\u1ec7p v\u1ee5 n\u1ed9p tr\u1ea3, xem t\u1ed5ng s\u1ed1 ti\u1ec1n n\u1ed9p tr\u1ea3 trong k\u1ef3.<\/p>\n<p>=&gt; S\u1ed1 n\u1ed9p tr\u1ea3 s\u1ebd h\u1ea1ch to\u00e1n b\u00ean N\u1ee3 TK 511, kh\u00f4ng gi\u1ea3m b\u00ean C\u00f3 TK 511, nh\u01b0ng gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o ph\u00e1t sinh C\u00f3 TK 008. Ph\u00e1t sinh C\u00f3 TK 511 s\u1ebd nhi\u1ec1u h\u01a1n ph\u00e1t sinh C\u00f3 TK 008 s\u1ed1 n\u1ed9p tr\u1ea3 th\u1ef1c chi l\u00e0 \u0111\u00fang.<\/p>\n<h4>3.3. Do c\u00f3 nghi\u1ec7p v\u1ee5 chi t\u1ea1m \u1ee9ng ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 nh\u01b0ng ch\u01b0a sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/h4>\n<p>C\u00e1c nghi\u1ec7p v\u1ee5 t\u1ea1m \u1ee9ng c\u1ee7a ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 khi r\u00fat d\u1ef1 to\u00e1n s\u1ebd h\u1ea1ch to\u00e1n C\u00f3 TK 1351, khi chi m\u1edbi h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi N\u1ee3 TK 135\/ C\u00f3 TK 511 \u0111\u1ec3 k\u1ebft chuy\u1ec3n sang TK 511.<\/p>\n<p>=&gt; C\u00e1c ch\u1ee9ng t\u1eeb chi t\u1ea1m \u1ee9ng ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, chuy\u1ec3n kho\u1ea3n t\u1ea1m \u1ee9ng ph\u1ea3i c\u00f3 b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi N\u1ee3 TK 135\/C\u00f3 TK 511 th\u00ec ph\u00e1t sinh C\u00f3 TK 511 m\u1edbi \u0111\u00fang.<\/p>\n<p>Anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tim-kiem\/#2-huong-dan-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb<\/a>, l\u1ecdc TK N\u1ee3 l\u00e0 1351, TK C\u00f3 l\u00e0 511, ngu\u1ed3n l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i s\u1ed1 chi t\u1ea1m \u1ee9ng trong k\u1ef3 \u0111\u00e3 \u0111\u00fang ch\u01b0a, n\u1ebfu thi\u1ebfu th\u00ec b\u1ed5 sung(c\u00f3 th\u1ec3 v\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c \u0111\u1ec3 th\u00eam nhanh s\u1ed1 thi\u1ebfu), th\u1eeba th\u00ec b\u1ecf \u0111i, sai th\u00ec s\u1eeda l\u1ea1i.<\/p>\n<h4>3.4. Do c\u00f3 ph\u00e1t sinh m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n v\u00e0o 511 nh\u01b0ng kh\u00f4ng sinh c\u00f3 008<\/h4>\n<p>Ph\u00e1t sinh C\u00f3 TK 511 c\u00f2n ghi nh\u1eadn 1 s\u1ed1 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh kh\u00e1c nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i s\u1ed1 ph\u00e1t sinh C\u00f3 TK 008 l\u00e0m cho ph\u00e1t sinh C\u00f3 TK 511 nhi\u1ec1u h\u01a1n ph\u00e1t sinh C\u00f3 008 nh\u01b0:\u00a0<\/p>\n<ul>\n<li>T\u0103ng t\u00e0i s\u1ea3n do \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u1ea5p ph\u00e1t: N\u1ee3 TK 211\/C\u00f3 TK 511<\/li>\n<li>Nh\u1eadn kinh ph\u00ed c\u1ea5p b\u1eb1ng h\u00ecnh th\u1ee9c l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi c\u1ee7a ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/li>\n<li>Chi kinh ph\u00ed c\u1ea5p b\u1eb1ng h\u00ecnh th\u1ee9c l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh th\u1ea5y ph\u00e1t sinh C\u00f3 TK 511 kh\u00f4ng kh\u1edbp v\u1edbi ph\u00e1t sinh C\u00f3 TK 008 (D\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng (C\u1ed9t 6) tr\u00ean b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1&#8230;<\/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-70219","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\/70219","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=70219"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70219\/revisions"}],"predecessor-version":[{"id":76689,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70219\/revisions\/76689"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=70219"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=70219"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=70219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}