B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn m\u1ee5c \u0111\u00edch, c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o, N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o c\u1ee7a B03\/BCTC<\/strong> theo H\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong><\/p>\n B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3n \u00e1nh c\u00e1c d\u00f2ng ti\u1ec1n v\u00e0o, d\u00f2ng ti\u1ec1n ra, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n ph\u00e1t sinh trong n\u0103m, s\u1ed1 d\u01b0 ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u1eb1m cung c\u1ea5p th\u00f4ng tin v\u1ec1 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng trong n\u0103m li\u00ean quan \u0111\u1ebfn ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n Th\u00f4ng tin v\u1ec1 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a \u0111\u01a1n v\u1ecb r\u1ea5t h\u1eefu \u00edch trong vi\u1ec7c cung c\u1ea5p cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 m\u1ee5c \u0111\u00edch gi\u1ea3i tr\u00ecnh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh, cho ph\u00e9p ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e1nh gi\u00e1 vi\u1ec7c \u0111\u01a1n v\u1ecb t\u1ea1o ra ti\u1ec1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh v\u00e0 c\u00e1ch th\u1ee9c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng s\u1ed1 ti\u1ec1n \u0111\u00f3.<\/p>\n 2.1. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9:<\/p>\n – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh;<\/p>\n – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng;<\/p>\n – Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/p>\n – B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a n\u0103m tr\u01b0\u1edbc;<\/p>\n – S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n 111 \u201cTi\u1ec1n m\u1eb7t\u201d; TK 112 \u201cTi\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c\u201d; TK 113 \u201cTi\u1ec1n \u0111ang chuy\u1ec3n\u201d; TK 121 \u201c\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh\u201d (chi ti\u1ebft kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u00f3 k\u1ef3 h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u t\u01b0); s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan kh\u00e1c v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan trong n\u0103m b\u00e1o c\u00e1o.<\/p>\n 2.2. \u0110\u01a1n v\u1ecb ph\u1ea3i m\u1edf c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n (ti\u1ec1n m\u1eb7t; ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c; ti\u1ec1n \u0111ang chuy\u1ec3n; c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u00f3 k\u1ef3 h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u t\u01b0) \u0111\u1ec3 theo d\u00f5i c\u00e1c d\u00f2ng ti\u1ec1n thu v\u00e0 d\u00f2ng ti\u1ec1n chi li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00e0m c\u01a1 s\u1edf l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n 3. Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o<\/strong><\/p>\n 3.1. \u0110\u01a1n v\u1ecb l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o theo \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh, ch\u1ec9 ti\u00eau n\u00e0o kh\u00f4ng ph\u00e1t sinh th\u00ec \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng ghi.<\/p>\n C\u1ed9t thuy\u1ebft minh d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh m\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau thuy\u1ebft minh c\u00f3 li\u00ean quan trong Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 d\u1eabn chi\u1ebfu nhanh ch\u00f3ng t\u1edbi n\u1ed9i dung thuy\u1ebft minh chi ti\u1ebft c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y.<\/p>\n C\u1ed9t s\u1ed1 li\u1ec7u: S\u1ed1 li\u1ec7u ghi v\u00e0o B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 chia l\u00e0m 2 c\u1ed9t:<\/p>\n – C\u1ed9t s\u1ed1 1: S\u1ed1 li\u1ec7u ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o n\u0103m;<\/p>\n – C\u1ed9t s\u1ed1 2: S\u1ed1 li\u1ec7u c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m b\u00e1o c\u00e1o (\u0111\u1ec3 so s\u00e1nh).<\/p>\n 3.2. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u01b0\u1edbng d\u1eabn cho c\u00e1c giao d\u1ecbch ph\u1ed5 bi\u1ebfn nh\u1ea5t, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ph\u00e1t sinh c\u00e1c giao d\u1ecbch ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn th\u00ec ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch \u0111\u1ec3 tr\u00ecnh b\u00e0y c\u00e1c d\u00f2ng ti\u1ec1n m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p.<\/p>\n 3.3. D\u00f2ng ti\u1ec1n tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 d\u00f2ng v\u00e0o v\u00e0 d\u00f2ng ra c\u1ee7a ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, trong \u0111\u00f3:<\/p>\n C\u00e1c d\u00f2ng ti\u1ec1n tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 kh\u00f4ng bao g\u1ed3m c\u00e1c chuy\u1ec3n d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, khi l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 g\u1ed3m s\u1ed1 li\u1ec7u c\u1ee7a b\u1ea3n th\u00e2n \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 c\u00e1c d\u00f2ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9.<\/p>\n 3.4. Khi l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, \u0111\u01a1n v\u1ecb ph\u1ea3i ph\u00e2n lo\u1ea1i d\u00f2ng ti\u1ec1n theo 3 ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. Vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m cung c\u1ea5p th\u00f4ng tin cho ph\u00e9p ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00ean t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 l\u01b0\u1ee3ng ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb:<\/p>\n L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c nh\u1eadn kinh ph\u00ed chi \u0111\u1ea7u t\u01b0 b\u1eb1ng ti\u1ec1n th\u00ec ph\u00e2n lo\u1ea1i l\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, tuy nhi\u00ean n\u1ebfu ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng th\u1ec3 ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa kinh ph\u00ed chi \u0111\u1ea7u t\u01b0 ho\u1eb7c kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u00ec \u0111\u01a1n v\u1ecb ph\u00e2n lo\u1ea1i v\u00e0o d\u00f2ng ti\u1ec1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ch\u00ednh v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin n\u00e0y tr\u00ean thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n 3.5. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p d\u00f2ng ti\u1ec1n ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf thu\u1ea7n, bao g\u1ed3m:<\/p>\n – Kho\u1ea3n thu h\u1ed9, chi h\u1ed9 kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c b\u00ean th\u1ee5 h\u01b0\u1edfng kh\u00e1c;<\/p>\n – Kho\u1ea3n thanh to\u00e1n b\u00f9 tr\u1eeb c\u1ee7a giao d\u1ecbch c\u00f9ng \u0111\u1ed1i t\u01b0\u1ee3ng trong c\u00f9ng m\u1ed9t d\u00f2ng ti\u1ec1n. N\u1ebfu vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong c\u00e1c d\u00f2ng ti\u1ec1n kh\u00e1c nhau th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n m\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd gi\u00e1 tr\u1ecb theo ph\u00e2n lo\u1ea1i c\u1ee7a t\u1eebng d\u00f2ng ti\u1ec1n.<\/p>\n 3.6. \u0110\u01a1n v\u1ecb kh\u00f4ng tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u00e1c giao d\u1ecbch \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n nh\u01b0 mua t\u00e0i s\u1ea3n ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n, nh\u1eadn t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p t\u1eeb c\u1ea5p tr\u00ean; nh\u1eadn t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n t\u1eeb \u0111\u01a1n v\u1ecb kh\u00e1c;… \u0110\u01a1n v\u1ecb ph\u1ea3i thuy\u1ebft minh v\u1ec1 c\u00e1c giao d\u1ecbch n\u00e0y tr\u00ean Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cung c\u1ea5p th\u00f4ng tin ph\u00f9 h\u1ee3p cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n 3.7. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t giao d\u1ecbch li\u00ean quan \u0111\u1ebfn c\u00e1c d\u00f2ng ti\u1ec1n \u1edf nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau th\u00ec ph\u1ea3i tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 t\u1ea1i c\u00e1c d\u00f2ng ti\u1ec1n kh\u00e1c nhau \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p, nh\u01b0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111i vay, huy \u0111\u1ed9ng v\u1ed1n m\u00e0 s\u1ed1 ti\u1ec1n vay \u0111\u01b0\u1ee3c chuy\u1ec3n th\u1eb3ng t\u1eeb b\u00ean cho vay sang nh\u00e0 th\u1ea7u, ng\u01b0\u1eddi cung c\u1ea5p m\u00e0 kh\u00f4ng chuy\u1ec3n qua t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb: S\u1ed1 ti\u1ec1n \u0111i vay \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 d\u00f2ng ti\u1ec1n v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh; s\u1ed1 ti\u1ec1n tr\u1ea3 cho nh\u00e0 th\u1ea7u, ng\u01b0\u1eddi cung c\u1ea5p t\u1eeb ngu\u1ed3n vay \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 d\u00f2ng ti\u1ec1n ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng (v\u00ed d\u1ee5 tr\u01b0\u1eddng h\u1ee3p \u0111i vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 th\u00ec tr\u00ecnh b\u00e0y l\u00e0 d\u00f2ng ti\u1ec1n ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0).<\/p>\n Ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch thanh to\u00e1n kho\u1ea3n vay (g\u1ed1c v\u00e0 l\u00e3i) th\u00ec s\u1ed1 ti\u1ec1n tr\u1ea3 l\u00e3i vay \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, s\u1ed1 ti\u1ec1n tr\u1ea3 g\u1ed1c vay \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n 3.8. \u0110\u01a1n v\u1ecb ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n theo d\u00f5i c\u00e1c d\u00f2ng ti\u1ec1n trong qu\u00e1 tr\u00ecnh giao d\u1ecbch \u0111\u1ec3 c\u00f3 s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o, \u0111\u01a1n v\u1ecb ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c giao d\u1ecbch \u0111\u1ec3 tr\u00ecnh b\u00e0y c\u00e1c d\u00f2ng ti\u1ec1n tr\u00ean b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh.<\/p>\n Ngo\u00e0i ra, \u0111\u01a1n v\u1ecb ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh c\u00e1c kho\u1ea3n ti\u1ec1n ph\u00e1t sinh trong \u0111\u01a1n v\u1ecb nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh s\u1eb5n, m\u00e0 \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh nh\u01b0 ti\u1ec1n c\u1ee7a d\u1ef1 \u00e1n, ti\u1ec1n c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd,…<\/p>\n STT<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau<\/strong><\/p>\n<\/td>\n M\u00e3 s\u1ed1<\/strong><\/p>\n<\/td>\n N\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a ch\u1ec9 ti\u00eau<\/strong><\/p>\n<\/td>\n Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau<\/strong><\/p>\n<\/td>\n<\/tr>\n A<\/strong><\/p>\n<\/td>\n B<\/strong><\/p>\n<\/td>\n C<\/strong><\/p>\n<\/td>\n D<\/strong><\/p>\n<\/td>\n E<\/strong><\/p>\n<\/td>\n<\/tr>\n I<\/strong><\/p>\n<\/td>\n L\u01afU CHUY\u1ec2N TI\u1ec0N T\u1eea HO\u1ea0T \u0110\u1ed8NG CH\u00cdNH<\/strong><\/p>\n<\/td>\n <\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, l\u00e0 c\u00e1c d\u00f2ng ti\u1ec1n ch\u1ee7 y\u1ebfu ph\u00e1t sinh t\u1eeb nh\u1eefng ho\u1ea1t \u0111\u1ed9ng c\u01a1 b\u1ea3n t\u1ea1o ra ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb; kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 hay ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. C\u00e1c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh bao g\u1ed3m:<\/p>\n – C\u00e1c kho\u1ea3n thu b\u1eb1ng ti\u1ec1n: Ti\u1ec1n nh\u1eadn t\u1eeb NSNN c\u1ea5p kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng; ti\u1ec1n thu t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i; ti\u1ec1n thu ph\u00ed, l\u1ec7 ph\u00ed; ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5; ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5; ti\u1ec1n thu nh\u1eadp kh\u00e1c v\u00e0 ti\u1ec1n thu kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh.<\/p>\n – C\u00e1c kho\u1ea3n chi b\u1eb1ng ti\u1ec1n: Ti\u1ec1n chi l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 chi kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; ti\u1ec1n chi tr\u1ea3 l\u00e3i vay; c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 n\u1ed9p nh\u00e0 n\u01b0\u1edbc; ti\u1ec1n chi kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh.<\/p>\n<\/td>\n <\/p>\n<\/td>\n<\/tr>\n 1<\/strong><\/p>\n<\/td>\n C\u00e1c kho\u1ea3n thu b<\/strong>\u1eb1<\/strong>ng ti\u1ec1n<\/strong><\/p>\n<\/td>\n 610<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111\u00e3 thu \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 610 = M\u00e3 s\u1ed1 611 + M\u00e3 s\u1ed1 612 + M\u00e3 s\u1ed1 613 + M\u00e3 <\/strong>s\u1ed1<\/strong> 614 + M\u00e3 s\u1ed1 615 + M\u00e3 s<\/strong>\u1ed1<\/strong> 618 + M\u00e3 s\u1ed1 619<\/strong><\/p>\n<\/td>\n<\/tr>\n 1.1<\/p>\n<\/td>\n Ti\u1ec1n nh\u1eadn t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<\/td>\n 611<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t \u0111\u01a1n v\u1ecb \u0111\u00e3 r\u00fat d\u1ef1 to\u00e1n NSNN giao v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c NSNN c\u1ea5p v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m (tr\u1eeb kinh ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1eeb NSNN c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 kinh ph\u00ed NSNN c\u1ea5p cho chi \u0111\u1ea7u t\u01b0).<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c TK 1351, TK 511 chi ti\u1ebft kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng NSNN c\u1ea5p.<\/p>\n Ngo\u00e0i ra g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u00f3 ph\u00e1t sinh b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n t\u1eeb TK 356 v\u00e0o TK 511 \u0111\u1ed1i v\u1edbi kinh ph\u00ed NSNN c\u1ea5p (ph\u1ea7n ghi nh\u1eadn doanh thu ngay t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n theo ng\u00e0nh d\u1ecdc), s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u00f2ng ti\u1ec1n v\u00e0o t\u1ea1i ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 kh\u00f4ng tr\u00ecnh b\u00e0y t\u1ea1i ch\u1ec9 ti\u00eau 619<\/p>\n<\/td>\n<\/tr>\n 1.2<\/p>\n<\/td>\n Ti\u1ec1n thu vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i<\/p>\n<\/td>\n 612<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 nh\u1eadn vi\u1ec7n tr\u1ee3 t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i trong n\u0103m, bao g\u1ed3m nh\u1eadn b\u1eb1ng ti\u1ec1n m\u1eb7t, nh\u1eadn qua t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c TK 1352 (chi ti\u1ebft kho\u1ea3n nh\u1eadn t\u1eeb kinh ph\u00ed vi\u1ec7n tr\u1ee3 t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i), TK 5121<\/p>\n<\/td>\n<\/tr>\n 1.3<\/p>\n<\/td>\n Ti\u1ec1n thu ph\u00ed, l\u1ec7 ph\u00ed<\/p>\n<\/td>\n 613<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01a1n v\u1ecb \u0111\u00e3 thu \u0111\u01b0\u1ee3c trong n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 1383, 3383, 514<\/p>\n Ngo\u00e0i ra g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u00f3 ph\u00e1t sinh b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n kho\u1ea3n kinh ph\u00ed t\u1eeb ph\u00ed, l\u1ec7 ph\u00ed \u0111i\u1ec1u h\u00f2a t\u1eadp trung (n\u1ebfu c\u00f3) t\u1eeb TK 356 v\u00e0o TK 514 (ph\u1ea7n ghi nh\u1eadn doanh thu ngay t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n theo ng\u00e0nh d\u1ecdc), s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u00f2ng ti\u1ec1n v\u00e0o t\u1ea1i ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 kh\u00f4ng tr\u00ecnh b\u00e0y t\u1ea1i ch\u1ec9 ti\u00eau 619<\/p>\n<\/td>\n<\/tr>\n 1.4<\/p>\n<\/td>\n Ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/p>\n<\/td>\n 614<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 1353, TK 518.<\/p>\n Ngo\u00e0i ra g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u00f3 ph\u00e1t sinh b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n t\u1eeb TK 356 v\u00e0o TK 518 (ph\u1ea7n ghi nh\u1eadn doanh thu ngay t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n theo ng\u00e0nh d\u1ecdc), s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u00f2ng ti\u1ec1n v\u00e0o t\u1ea1i ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 kh\u00f4ng tr\u00ecnh b\u00e0y t\u1ea1i ch\u1ec9 ti\u00eau 619<\/p>\n<\/td>\n<\/tr>\n 1.5<\/p>\n<\/td>\n Ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/p>\n<\/td>\n 615<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 thu (t\u1ed5ng gi\u00e1 thanh to\u00e1n) trong k\u1ef3 do b\u00e1n h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5, ti\u1ec1n b\u1ea3n quy\u1ec1n, hoa h\u1ed3ng v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 thu t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng k\u1ef3 n\u00e0y m\u1edbi thu \u0111\u01b0\u1ee3c ti\u1ec1n v\u00e0 s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 615 = M\u00e3 s\u1ed1 616 + M\u00e3 s\u1ed1 617<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Ti\u1ec1n \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp thu<\/p>\n<\/td>\n 616<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp t\u1eeb kh\u00e1ch h\u00e0ng ho\u1eb7c t\u1eeb b\u00ean kh\u00e1c (ngo\u00e0i NSNN) trong n\u0103m.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 5311; TK 131 (chi ti\u1ebft s\u1ed1 ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n ph\u1ea3i thu ho\u1eb7c thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc trong k\u1ef3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh); TK 3387.<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Ti\u1ec1n thu t\u1eeb kinh ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1eeb NSNN<\/p>\n<\/td>\n 617<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 thu \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n kinh ph\u00ed cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng NSNN, bao g\u1ed3m c\u1ea3 kinh ph\u00ed NSNN giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng, \u0111\u1ea5u th\u1ea7u ho\u1eb7c h\u1ed7 tr\u1ee3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng NSNN theo quy \u0111\u1ecbnh.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 5312; TK 135 (chi ti\u1ebft s\u1ed1 ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n ph\u1ea3i thu kinh ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1eeb NSNN ho\u1eb7c thu ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc kinh ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1eeb NSNN trong k\u1ef3)<\/p>\n<\/td>\n<\/tr>\n 1.6<\/p>\n<\/td>\n Ti\u1ec1n thu nh\u1eadp kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<\/td>\n 618<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 thu \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m thu\u1ed9c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh nh\u01b0 ti\u1ec1n thu v\u1ec1 \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, \u0111\u01b0\u1ee3c ph\u1ea1t, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc h\u1ed7 tr\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n thu kh\u00e1c…; k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 thu t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu li\u00ean quan \u0111\u1ebfn thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc nh\u01b0ng n\u0103m nay m\u1edbi thu \u0111\u01b0\u1ee3c ti\u1ec1n v\u00e0 s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc v\u1ec1 thu nh\u1eadp kh\u00e1c.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n), 121 (ph\u1ea7n ph\u00e1t sinh t\u0103ng kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n) sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 711 (tr\u1eeb s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn d\u00f2ng ti\u1ec1n \u0111\u1ea7u t\u01b0 nh\u01b0 ti\u1ec1n thu thanh l\u00fd TSC\u0110,…), TK 138, TK 338 v\u00e0 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan kh\u00e1c trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<\/td>\n<\/tr>\n 1.7<\/p>\n<\/td>\n Ti\u1ec1n thu kh\u00e1c<\/p>\n<\/td>\n 619<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ngo\u00e0i c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean thu\u1ed9c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, nh\u01b0: Ti\u1ec1n thu v\u1ec1 kinh ph\u00ed \u1ee7y quy\u1ec1n, \u1ee7y th\u00e1c; ti\u1ec1n thu h\u1ed3i t\u1eeb kho\u1ea3n \u0111\u00e3 t\u1ea1m \u1ee9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c \u0111\u1ea7u m\u1ed1i chi ti\u00eau; ti\u1ec1n thu \u0111\u01b0\u1ee3c do nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c; ti\u1ec1n thu h\u1ed3i t\u1eeb c\u00e1c kho\u1ea3n \u0111\u01b0a \u0111i k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9; ti\u1ec1n thu t\u1eeb c\u00e1c kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c b\u00ean ngo\u00e0i \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 ph\u1ea3i tr\u1ea3; s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n thu h\u1ed9 l\u1edbn h\u01a1n ti\u1ec1n chi h\u1ed9;…<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n), 121 (ph\u1ea7n ph\u00e1t sinh t\u0103ng kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n) sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 133, TK 137, TK 1388, TK 141, TK 248, TK 348, TK 338, TK 353 v\u00e0 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan kh\u00e1c trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<\/td>\n<\/tr>\n 2<\/strong><\/p>\n<\/td>\n C\u00e1c kho\u1ea3n chi b\u1eb1ng ti\u1ec1n<\/strong><\/p>\n<\/td>\n 620<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111\u00e3 chi ra b\u1eb1ng ti\u1ec1n ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 <\/strong>s\u1ed1<\/strong> 620 = M\u00e3 s<\/strong>\u1ed1<\/strong> 621 + M\u00e3 s\u1ed1 622 + M\u00e3 s\u1ed1 623 + M\u00e3 s\u1ed1 624 + M\u00e3 s<\/strong>\u1ed1<\/strong> 625<\/strong><\/p>\n<\/td>\n<\/tr>\n 2.1<\/p>\n<\/td>\n Ti\u1ec1n chi l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 chi kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<\/td>\n 621<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n \u0111\u00e3 chi tr\u1ea3 b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb bao g\u1ed3m ti\u1ec1n chi l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 chi kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e1t sinh trong n\u0103m, k\u1ec3 c\u1ea3 s\u1ed1 \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n cho c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n TK 111, 112, 113 (ph\u1ea7n chi ti\u1ec1n) sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 334 \u201cPh\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng\u201d. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…)<\/p>\n<\/td>\n<\/tr>\n 2.2<\/p>\n<\/td>\n Ti\u1ec1n chi tr\u1ea3 cho b\u00ean cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/p>\n<\/td>\n 622<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111\u00e3 chi ra b\u1eb1ng ti\u1ec1n \u0111\u1ec3 tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho \u0111\u01a1n v\u1ecb, bao g\u1ed3m ti\u1ec1n chi mua t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb, k\u1ec3 c\u1ea3 s\u1ed1 \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n cho c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n chi ra li\u00ean quan \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 (nh\u01b0 chi mua s\u1eafm TSC\u0110; chi x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh TSC\u0110, bao g\u1ed3m c\u1ea3 chi nguy\u00ean v\u1eadt li\u1ec7u cho d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng; ti\u1ec1n chi cho vay, g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c,…); \u0111\u1ed3ng th\u1eddi kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n chi ra li\u00ean quan \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (nh\u01b0 c\u00e1c kho\u1ea3n chi ti\u1ec1n \u0111\u1ec3 tr\u1ea3 n\u1ee3 g\u1ed1c vay, tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p, tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu,…).<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n TK 111, 112, 113 (ph\u1ea7n chi ti\u1ec1n) sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi:<\/p>\n – S\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 141, 154, 242, 331, 611, 612, 642 (chi ti\u1ebft s\u1ed1 chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5);<\/p>\n – S\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 152, 153, 156;<\/p>\n – C\u00e1c s\u1ed5 k\u1ebf to\u00e1n kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/p>\n<\/td>\n<\/tr>\n 2.3<\/p>\n<\/td>\n Ti\u1ec1n chi tr\u1ea3 l\u00e3i vay<\/p>\n<\/td>\n 623<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n l\u00e3i vay \u0111\u01a1n v\u1ecb \u0111\u00e3 tr\u1ea3 b\u1eb1ng ti\u1ec1n trong k\u1ef3 b\u00e1o c\u00e1o, bao g\u1ed3m ti\u1ec1n l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 v\u00e0 tr\u1ea3 ngay k\u1ef3 n\u00e0y, ti\u1ec1n l\u00e3i vay ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 tr\u1ea3 trong k\u1ef3 n\u00e0y, l\u00e3i ti\u1ec1n vay tr\u1ea3 tr\u01b0\u1edbc trong k\u1ef3 n\u00e0y. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng d\u1edf dang (\u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0).<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n TK 111, 112, 113 (ph\u1ea7n chi ti\u1ec1n) sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 242, TK 3388, TK 615 (chi ti\u1ebft kho\u1ea3n chi tr\u1ea3 l\u00e3i vay), kh\u00f4ng t\u00ednh ph\u1ea7n l\u00e3i vay h\u1ea1ch to\u00e1n v\u00e0o TK 241. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/p>\n<\/td>\n<\/tr>\n 2.4<\/p>\n<\/td>\n Ti\u1ec1n \u0111\u00e3 n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/p>\n<\/td>\n 624<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p c\u1ee7a k\u1ef3 n\u00e0y, s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 n\u1ed9p trong k\u1ef3 n\u00e0y, s\u1ed1 ti\u1ec1n n\u1ed9p tr\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n TK 111, 112, 113 (ph\u1ea7n chi ti\u1ec1n) sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 333, TK 821 v\u00e0 c\u00e1c TK c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c n\u1ed9p ti\u1ec1n cho nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 c\u1ee7a \u0111\u01a1n v\u1ecb. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…)<\/p>\n<\/td>\n<\/tr>\n 2.5<\/p>\n<\/td>\n Ti\u1ec1n chi kh\u00e1c<\/p>\n<\/td>\n 625<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111\u00e3 chi ra b\u1eb1ng ti\u1ec1n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ngo\u00e0i c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean thu\u1ed9c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, nh\u01b0: Ti\u1ec1n \u0111\u01b0a \u0111i k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 v\u00e0 ti\u1ec1n tr\u1ea3 l\u1ea1i c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9; ti\u1ec1n chi tr\u1ef1c ti\u1ebfp t\u1eeb c\u00e1c qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i,…; s\u1ed1 ch\u00eanh l\u1ec7ch chi h\u1ed9 l\u1edbn h\u01a1n thu h\u1ed9 v\u00e0 ti\u1ec1n chi tr\u1ef1c ti\u1ebfp kh\u00e1c (n\u1ebfu c\u00f3);…<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n TK 111, 112, 113 (ph\u1ea7n chi ti\u1ec1n) sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 242, TK 248, TK 3388, TK 611, TK 612, TK 642 (tr\u1eeb c\u00e1c kho\u1ea3n chi ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean); TK 332, TK 338 (tr\u1eeb c\u00e1c kho\u1ea3n chi ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean), 353, TK 811; v\u00e0 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan kh\u00e1c trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…)<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh<\/strong><\/p>\n<\/td>\n 630<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh trong n\u0103m b\u00e1o c\u00e1o.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 630 = M\u00e3 s\u1ed1 610 + M\u00e3 s\u1ed1 620<\/strong><\/p>\n<\/td>\n<\/tr>\n II<\/strong><\/p>\n<\/td>\n L\u01afU CHUY\u1ec2N TI\u1ec0N T\u1eea HO\u1ea0T \u0110\u1ed8NG \u0110\u1ea6U T\u01af<\/strong><\/p>\n<\/td>\n <\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ee7a \u0111\u01a1n v\u1ecb, bao g\u1ed3m d\u00f2ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed chi \u0111\u1ea7u t\u01b0; mua s\u1eafm, thanh l\u00fd, chuy\u1ec3n nh\u01b0\u1ee3ng TSC\u0110; c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n, thu h\u1ed3i v\u1ed1n g\u00f3p (ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n).<\/p>\n<\/td>\n <\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n Ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kinh ph\u00ed chi \u0111\u1ea7u t\u01b0<\/p>\n<\/td>\n 641<\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n kinh ph\u00ed chi \u0111\u1ea7u t\u01b0 trong n\u0103m, bao g\u1ed3m nh\u1eadn t\u1eeb NSNN, t\u1eeb \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, t\u1eeb ngu\u1ed3n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i theo d\u1ef1 \u00e1n. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng th\u1ec3 ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng ti\u1ec1n t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p l\u00e0 kinh ph\u00ed chi \u0111\u1ea7u t\u01b0 hay kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u00ec \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i ti\u1ec1n kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p v\u00e0o d\u00f2ng ti\u1ec1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ch\u00ednh m\u00e0 kh\u00f4ng tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau n\u00e0y, \u0111\u1ed3ng th\u1eddi tr\u00ecnh b\u00e0y th\u00f4ng tin n\u00e0y tr\u00ean thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c TK 135 (1351, 1352, 1353), 511, 5122, 518 chi ti\u1ebft cho c\u00e1c kho\u1ea3n kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p cho chi \u0111\u1ea7u t\u01b0.<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n Ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/p>\n<\/td>\n 642<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch thu, chi t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh trong n\u0103m, k\u1ec3 c\u1ea3 s\u1ed1 ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 thu, chi b\u1eb1ng hi\u1ec7n v\u1eadt, s\u1ed1 ch\u01b0a thu \u0111\u01b0\u1ee3c trong n\u0103m b\u00e1o c\u00e1o t\u1eeb vi\u1ec7c thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n; Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi thanh l\u00fd TSC\u0110; tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p kho\u1ea3n thu thanh l\u00fd v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1m gi\u1eef c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh th\u00ec kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) v\u00e0o d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh.<\/p>\n<\/td>\n S\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh tr\u00ean ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu v\u00e0 s\u1ed1 ti\u1ec1n chi cho vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110.<\/p>\n S\u1ed1 thu ti\u1ec1n l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 711 v\u00e0 131 (chi ti\u1ebft ti\u1ec1n thu thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c trong n\u0103m b\u00e1o c\u00e1o). S\u1ed1 ti\u1ec1n chi \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 811 trong n\u0103m.<\/p>\n Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n th\u1ef1c thu nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n th\u1ef1c chi th\u00ec s\u1ed1 li\u1ec7u tr\u00ecnh b\u00e0y tr\u00ean ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…). Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n th\u1ef1c thu l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n th\u1ef1c chi th\u00ec s\u1ed1 li\u1ec7u tr\u00ecnh b\u00e0y tr\u00ean ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi l\u00e0 s\u1ed1 d\u01b0\u01a1ng.<\/p>\n<\/td>\n<\/tr>\n 3<\/p>\n<\/td>\n Ti\u1ec1n thu h\u1ed3i t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n<\/p>\n<\/td>\n 643<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh kho\u1ea3n ti\u1ec1n thu h\u1ed3i g\u1ed1c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb, kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia,…<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c TK 121 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan \u0111\u1ebfn thu h\u1ed3i g\u1ed1c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m b\u00e1o c\u00e1o.<\/p>\n<\/td>\n<\/tr>\n 4<\/p>\n<\/td>\n Ti\u1ec1n thu t\u1eeb l\u00e3i, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia<\/p>\n<\/td>\n 644<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh kho\u1ea3n thu \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n,… c\u1ee7a \u0111\u01a1n v\u1ecb trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c TK 515, 138 li\u00ean quan \u0111\u1ebfn thu c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia trong n\u0103m.<\/p>\n<\/td>\n<\/tr>\n 5<\/p>\n<\/td>\n Ti\u1ec1n chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, mua s\u1eafm TSC\u0110<\/p>\n<\/td>\n 645<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 chi \u0111\u1ec3 mua s\u1eafm TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh ph\u00e1t sinh trong n\u0103m. Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 th\u1ef1c tr\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 ch\u01b0a xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng; s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh ch\u01b0a c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh; s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 tr\u1ea3 n\u1ee3 ng\u01b0\u1eddi b\u00e1n trong n\u0103m li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c mua s\u1eafm TSC\u0110, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh.<\/p>\n Tr\u01b0\u1eddng h\u1ee3p mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng chung cho c\u1ea3 m\u1ee5c \u0111\u00edch ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh m\u00e0 cu\u1ed1i k\u1ef3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho m\u1ee5c \u0111\u00edch n\u00e0o, th\u00ec kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 ph\u1ea3n \u00e1nh \u1edf d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u00ednh.<\/p>\n Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n mua s\u1eafm TSC\u0110, th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c gi\u00e1 tr\u1ecb TSC\u0110, d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng t\u0103ng trong k\u1ef3 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng ti\u1ec1n.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (chi ti\u1ebft s\u1ed1 ti\u1ec1n chi mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110, k\u1ec3 c\u1ea3 s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 h\u1ea1ch to\u00e1n v\u00e0o TK 241), s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (chi ti\u1ebft ti\u1ec1n thu n\u1ee3 chuy\u1ec3n tr\u1ea3 ngay cho ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm TSC\u0110, \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng), s\u1ed5 k\u1ebf to\u00e1n TK 331 (chi ti\u1ebft kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 n\u1ee3 cho nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh, tr\u1ea3 n\u1ee3 cho ng\u01b0\u1eddi b\u00e1n TSC\u0110), TK 211, TK 241 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK c\u00f3 li\u00ean quan trong n\u0103m b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/p>\n<\/td>\n<\/tr>\n 6<\/p>\n<\/td>\n Ti\u1ec1n chi \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c<\/p>\n<\/td>\n 646<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111\u00e3 chi ra b\u1eb1ng ti\u1ec1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c trong n\u0103m b\u00e1o c\u00e1o, bao g\u1ed3m ti\u1ec1n chi \u0111\u1ea7u t\u01b0; g\u00f3p v\u1ed1n; chi \u0111\u1ec3 li\u00ean doanh, li\u00ean k\u1ebft h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi;…<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n chi ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c TK 121 trong n\u0103m b\u00e1o c\u00e1o v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong><\/p>\n<\/td>\n 650<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 trong n\u0103m b\u00e1o c\u00e1o<\/p>\n<\/td>\n M\u00e3 s\u1ed1 650 = M\u00e3 s\u1ed1 641 + M<\/strong>\u00e3<\/strong> s\u1ed1 642 + M\u00e3 s<\/strong>\u1ed1<\/strong> 643 + M\u00e3 s\u1ed1 644 + M\u00e3 s<\/strong>\u1ed1<\/strong> 645 + M\u00e3 s\u1ed1 646<\/strong><\/p>\n<\/td>\n<\/tr>\n III<\/strong><\/p>\n<\/td>\n L\u01afU CHUY\u1ec2N TI\u1ec0N T\u1eea HO\u1ea0T \u0110\u1ed8NG T\u00c0I CH\u00cdNH<\/strong><\/p>\n<\/td>\n <\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb, bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra s\u1ef1 thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 v\u00e0 c\u01a1 c\u1ea5u v\u1ed1n g\u00f3p v\u00e0 v\u1ed1n vay c\u1ee7a \u0111\u01a1n v\u1ecb trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p \u0111i vay, huy \u0111\u1ed9ng v\u1ed1n ho\u1eb7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u00f4 h\u00ecnh g\u00f3p v\u1ed1n. \u0110\u01a1n v\u1ecb tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t c\u00e1c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh gi\u00fap cho vi\u1ec7c d\u1ef1 \u0111o\u00e1n kh\u1ea3 n\u0103ng thu h\u1ed3i c\u00e1c lu\u1ed3ng ti\u1ec1n trong t\u01b0\u01a1ng lai c\u1ee7a c\u00e1c b\u00ean \u0111\u00e3 c\u1ea5p v\u1ed1n cho \u0111\u01a1n v\u1ecb.<\/p>\n C\u00e1c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh bao g\u1ed3m ti\u1ec1n thu t\u1eeb c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111i vay; ti\u1ec1n nh\u1eadn g\u00f3p v\u1ed1n; ti\u1ec1n ho\u00e0n tr\u1ea3 g\u1ed1c vay; ti\u1ec1n ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p; c\u00e1c kho\u1ea3n \u0111\u00e3 ph\u00e2n ph\u1ed1i cho ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n <\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n Ti\u1ec1n thu t\u1eeb c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111i vay<\/p>\n<\/td>\n 661<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 th\u1ef1c nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 t\u1eeb ngu\u1ed3n \u0111\u01a1n v\u1ecb \u0111i vay c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng v\u00e0 huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n), c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 341 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n Ti\u1ec1n nh\u1eadn g\u00f3p v\u1ed1n<\/p>\n<\/td>\n 662<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01a1n v\u1ecb nh\u1eadn g\u00f3p v\u1ed1n trong n\u0103m (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u00f4 h\u00ecnh g\u00f3p v\u1ed1n).<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n thu ti\u1ec1n) sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 411 trong n\u0103m b\u00e1o c\u00e1o.<\/p>\n<\/td>\n<\/tr>\n 3<\/p>\n<\/td>\n Ti\u1ec1n ho\u00e0n tr\u1ea3 g\u1ed1c vay<\/p>\n<\/td>\n 663<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 ho\u00e0n tr\u1ea3 g\u1ed1c kho\u1ea3n vay, huy \u0111\u1ed9ng v\u1ed1n ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n tr\u1ea3 g\u1ed1c vay b\u1eb1ng t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n t\u1ec7 ho\u1eb7c chuy\u1ec3n n\u1ee3 vay th\u00e0nh v\u1ed1n g\u00f3p (n\u1ebfu c\u00f3).<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n chi ti\u1ec1n), s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 341 trong n\u0103m b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/p>\n<\/td>\n<\/tr>\n 4<\/p>\n<\/td>\n Ti\u1ec1n ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p<\/p>\n<\/td>\n 664<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 ho\u00e0n tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu trong n\u0103m (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u00f4 h\u00ecnh g\u00f3p v\u1ed1n).<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n chi ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 411 trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/p>\n<\/td>\n<\/tr>\n 5<\/p>\n<\/td>\n C\u00e1c kho\u1ea3n \u0111\u00e3 ph\u00e2n ph\u1ed1i cho ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<\/td>\n 665<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu trong k\u1ef3 b\u00e1o c\u00e1o (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u00f4 h\u00ecnh g\u00f3p v\u1ed1n v\u00e0 c\u00f3 quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu). Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c kho\u1ea3n chi tr\u1ea3 kh\u00f4ng b\u1eb1ng ti\u1ec1n.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (ph\u1ea7n chi ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 3388 (chi ti\u1ebft ph\u1ea3i tr\u1ea3 l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu) trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n L\u01b0u<\/strong> chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><\/p>\n<\/td>\n 670<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 670 = M\u00e3 s\u1ed1 661 + M\u00e3 s\u1ed1 662 + M\u00e3 s\u1ed1 663 + M\u00e3 s\u1ed1 664 + M\u00e3 s\u1ed1 665<\/strong><\/p>\n<\/td>\n<\/tr>\n IV<\/strong><\/p>\n<\/td>\n L\u01afU CHUY\u1ec2N TI\u1ec0N THU\u1ea6N TRONG K\u1ef2<\/strong><\/p>\n<\/td>\n 680<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb c\u1ea3 ba lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m b\u00e1o c\u00e1o.<\/p>\n<\/td>\n M<\/strong>\u00e3 <\/strong>s\u1ed1 680 = M\u00e3 s\u1ed1 630 + M\u00e3 s\u1ed1 650 + M\u00e3 s\u1ed1 670<\/strong><\/p>\n<\/td>\n<\/tr>\n V<\/strong><\/p>\n<\/td>\n TI<\/strong>\u1ec0<\/strong>N V\u00c0 T\u01af\u01a0NG \u0110\u01af\u01a0NG TI<\/strong>\u1ec0<\/strong>N \u0110<\/strong>\u1ea6<\/strong>U K\u1ef2<\/strong><\/p>\n<\/td>\n 690<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 \u201cTi\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cTi\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o (M\u00e3 s\u1ed1 110, c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh).<\/p>\n<\/td>\n<\/tr>\n VI<\/strong><\/p>\n<\/td>\n \u1ea2NH H\u01af\u1edeNG C\u1ee6A CH\u00caNH L\u1ec6CH T\u1ef6 GI\u00c1<\/strong><\/p>\n<\/td>\n 695<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<\/td>\n C\u0103n c\u1ee9 s\u1ed1 TK 111, 112, 113 v\u00e0 TK c\u00f3 li\u00ean quan sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi TK 413. Tr\u01b0\u1eddng h\u1ee3p l\u1ed7 t\u1ef7 gi\u00e1 th\u00ec s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m b\u1eb1ng c\u00e1ch ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/p>\n<\/td>\n<\/tr>\n VII<\/strong><\/p>\n<\/td>\n TI<\/strong>\u1ec0N<\/strong> V\u00c0 T\u01af\u01a0NG \u0110\u01af\u01a0NG TI<\/strong>\u1ec0<\/strong>N CU\u1ed0I K\u1ef2<\/strong><\/p>\n<\/td>\n 700<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 \u201cTi\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<\/td>\n M\u00e3 s\u1ed1 700 = M\u00e3 s\u1ed1 680 + M\u00e3 s\u1ed1 690 + M\u00e3 s<\/strong>\u1ed1<\/strong> 695<\/strong><\/p>\n \u0110\u1ed3ng th\u1eddi s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cTi\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d- M\u00e3 s\u1ed1 110, c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u00f9ng n\u0103m \u0111\u00f3.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":" 1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn m\u1ee5c \u0111\u00edch, c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o, N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o c\u1ee7a B03\/BCTC theo H\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC 2. N\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i…<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[131],"ht-kb-tag":[],"class_list":["post-74057","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b03-bctc-bao-cao-luu-chuyen-tien-te"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74057","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=74057"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74057\/revisions"}],"predecessor-version":[{"id":74067,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74057\/revisions\/74067"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=74057"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=74057"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=74057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}2. N\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/h3>\n
1. M\u1ee5c \u0111\u00edch<\/h4>\n
2. C\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o <\/strong>l<\/strong>\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/h4>\n
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4. N\u1ed9<\/strong>i<\/strong> dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o<\/strong><\/h4>\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n