﻿{"id":72695,"date":"2026-01-29T23:12:33","date_gmt":"2026-01-29T16:12:33","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=72695"},"modified":"2026-02-06T10:55:38","modified_gmt":"2026-02-06T03:55:38","slug":"s106-h-so-theo-doi-kinh-phi-hoat-dong-nghiep-vu","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/s106-h-so-theo-doi-kinh-phi-hoat-dong-nghiep-vu\/","title":{"rendered":"S106-H: S\u1ed5 theo d\u00f5i kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 in s\u1ed5 S106-H S\u1ed5 the d\u00f5i kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i kinh ph\u00ed c\u00f3 quy \u0111\u1ecbnh \u0111\u01a1n v\u1ecb ph\u1ea3i quy\u1ebft to\u00e1n chi ti\u1ebft s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng trong n\u0103m theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>S\u1ed5 m\u1edf \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft TK 013 \u201cKinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5\u201d. Bao g\u1ed3m theo d\u00f5i vi\u1ec7c nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb ho\u1eb7c do \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u1ea5p.<\/p>\n<p>S\u1ed5 n\u00e0y c\u00f3 3 ph\u1ea7n:\u00a0<\/p>\n<div class=\"report-detail-item selected\">\n<div class=\"item d-flex\">\n<div class=\"report-name flex-1\">S106-H: S\u1ed5 theo d\u00f5i kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 (Ph\u1ea7n I)<\/div>\n<\/div>\n<\/div>\n<div class=\"report-detail-item\">\n<div class=\"item d-flex\">\n<div class=\"report-name flex-1\">S106-H: S\u1ed5 theo d\u00f5i kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 (Ph\u1ea7n II)<\/div>\n<\/div>\n<\/div>\n<div class=\"report-detail-item\">\n<div class=\"item d-flex\">\n<div class=\"report-name flex-1\">S106-H: S\u1ed5 theo d\u00f5i kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 (Ph\u1ea7n III)<\/div>\n<\/div>\n<h3>2. N\u1ed9i dung chi ti\u1ebft c\u1ee7a t\u1eebng s\u1ed5<\/h3>\n<p>Anh\/ch\u1ecb v\u00e0o B\u00e1o c\u00e1o\/Kho b\u1ea1c\/Ch\u1ecdn <strong>S\u1ed5 S106-H Ph\u1ea7n I<\/strong> ho\u1eb7c<strong> Ph\u1ea7n II<\/strong> ho\u1eb7c <strong>Ph\u1ea7n III<\/strong> \u0111\u1ec3 xem b\u00e1o c\u00e1o.<\/p>\n<h4>S106-H (Ph\u1ea7n I): Theo d\u00f5i to\u00e0n b\u1ed9 s\u1ed1 \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/h4>\n<p>&#8211; S\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang: Ghi s\u1ed1 kinh ph\u00ed nh\u1eadn t\u1eeb n\u0103m tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng, \u0111\u01b0\u1ee3c chuy\u1ec3n n\u0103m nay s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n v\u00e0o n\u0103m nay;<\/p>\n<p>&#8211; S\u1ed1 ph\u00e1t sinh trong k\u1ef3: Ghi chi ti\u1ebft theo ch\u1ee9ng t\u1eeb ph\u00e1t sinh. Ph\u1ea3n \u00e1nh s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 013 theo c\u00e1c chi ti\u1ebft t\u01b0\u01a1ng \u1ee9ng (kh\u00f4ng bao g\u1ed3m s\u1ed1 d\u01b0 t\u1eeb n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang). Trong \u0111\u00f3 bao g\u1ed3m c\u00e1c s\u1ed1 li\u1ec7u sau:<\/p>\n<p>+ S\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 trong n\u0103m. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh gi\u1ea3m s\u1ed1 \u0111\u00e3 nh\u1eadn kh\u00e1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kinh ph\u00ed gi\u1ea3m trong n\u0103m n\u1ed9p tr\u1ea3 ng\u00e2n s\u00e1ch, n\u1ed9p tr\u1ea3 c\u1ea5p tr\u00ean) th\u00ec tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (&#8230;). S\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 ph\u00e2n b\u1ed5 cho ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7, kh\u00f4ng giao t\u1ef1 ch\u1ee7. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh gi\u1ea3m s\u1ed1 \u0111\u00e3 nh\u1eadn do n\u1ed9p tr\u1ea3 ng\u00e2n s\u00e1ch, n\u1ed9p tr\u1ea3 c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c ghi N\u1ee3 \u00e2m (-) TK 013 th\u00ec kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o s\u1ed1 li\u1ec7u n\u00e0y m\u00e0 ph\u1ea3i theo d\u00f5i ri\u00eang;<\/p>\n<p>+ S\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p tr\u1ea3: Ph\u1ea3n \u00e1nh s\u1ed1 n\u1ed9p tr\u1ea3 ng\u00e2n s\u00e1ch, n\u1ed9p tr\u1ea3 c\u1ea5p tr\u00ean t\u1eeb s\u1ed1 \u0111\u00e3 nh\u1eadn, ph\u1ea3n \u00e1nh s\u1ed1 ph\u00e1t sinh chi ti\u1ebft ghi N\u1ee3 \u00e2m (-) TK 013 (\u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang l\u00e0 s\u1ed1 n\u1ed9p tr\u1ea3, chi ti\u1ebft cho kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, kinh ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7).<\/p>\n<p>&#8211; H\u00e0ng th\u00e1ng, n\u0103m ph\u1ea3i th\u1ef1c hi\u1ec7n c\u1ed9ng s\u1ed1 li\u1ec7u v\u00e0 t\u00ednh to\u00e1n s\u1ed1 l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m.<\/p>\n<p>&#8211; S\u1ed1 d\u01b0 chuy\u1ec3n sang n\u0103m sau: Ghi s\u1ed1 kinh ph\u00ed nh\u1eadn n\u0103m nay nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng, \u0111\u01b0\u1ee3c chuy\u1ec3n n\u0103m sau s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n, c\u0103n c\u1ee9 th\u00f4ng b\u00e1o ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n ho\u1eb7c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan. S\u1ed1 li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (&#8230;).<\/p>\n<h4>S\u1ed5 S106-H (Ph\u1ea7n II): Theo d\u00f5i s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 (chi ti\u1ebft chi theo ti\u1ec3u m\u1ee5c c\u1ee7a m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc)<\/h4>\n<p>&#8211; S\u1ed1 ti\u1ec1n \u0111\u00e3 s\u1eed d\u1ee5ng: T\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 theo ch\u1ee9ng t\u1eeb ph\u00e1t sinh th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7, giao t\u1ef1 ch\u1ee7 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy\u1ebft to\u00e1n trong n\u0103m, chi ti\u1ebft s\u1ed1 ti\u1ec1n chi theo t\u1eebng ti\u1ec3u m\u1ee5c chi, tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh gi\u1ea3m s\u1ed1 \u0111\u00e3 chi th\u00ec tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (&#8230;), ph\u1ea3n \u00e1nh s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 013;<\/p>\n<p>&#8211; H\u00e0ng th\u00e1ng, n\u0103m ph\u1ea3i th\u1ef1c hi\u1ec7n c\u1ed9ng s\u1ed1 li\u1ec7u v\u00e0 t\u00ednh to\u00e1n s\u1ed1 l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m, t\u00ednh to\u00e1n s\u1ed1 li\u1ec7u cu\u1ed1i n\u0103m \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5.<\/p>\n<h4>S\u1ed5 S106-H (Ph\u1ea7n III): Kinh ph\u00ed ch\u01b0a s\u1eed d\u1ee5ng:<\/h4>\n<p>S\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft (chi ti\u1ebft cho kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, kinh ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7). S\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n tr\u00ean c\u01a1 s\u1edf s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang c\u1ed9ng (+) v\u1edbi s\u1ed1 nh\u1eadn trong n\u0103m tr\u1eeb (-) \u0111i s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng trong n\u0103m tr\u1eeb (-) \u0111i s\u1ed1 \u0111\u00e3 n\u1ed9p tr\u1ea3.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 in s\u1ed5 S106-H S\u1ed5 the d\u00f5i kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i kinh&#8230;<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[119],"ht-kb-tag":[],"class_list":["post-72695","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-so-ke-toan"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72695","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=72695"}],"version-history":[{"count":2,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72695\/revisions"}],"predecessor-version":[{"id":73041,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72695\/revisions\/73041"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=72695"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=72695"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=72695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}