Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\r\n

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<\/span><\/p>\r\n
1. T\u1ed5ng quan<\/h3>\r\n
<\/div>
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 Thu ph\u00ed, l\u1ec7 ph\u00ed tr\u00ean ph\u1ea7n m\u1ec1m, \u00e1p d\u1ee5ng cho c\u00e1c kho\u1ea3n thu thu\u1ed9c danh m\u1ee5c ph\u00ed, l\u1ec7 ph\u00ed do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh nh\u01b0 ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1, ph\u00ed ch\u1ee9ng th\u1ef1c, l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn, \u2026 Qua \u0111\u00f3 gi\u00fap k\u1ebf to\u00e1n n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/p>\r\n<\/div><\/div>\r\n
<\/span><\/p>\r\n
2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\r\n
<\/div>
\r\n
2.1 Khi x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn s\u1ed1 ph\u00ed, l\u1ec7 ph\u00ed s\u1ebd thu \u0111\u01b0\u1ee3c trong k\u1ef3, ghi:<\/strong><\/p>\r\n
N\u1ee3 TK 1383\/C\u00f3 TK 3383<\/p>\r\n
2.2 Khi thu ph\u00ed, l\u1ec7 ph\u00ed (k\u1ec3 c\u1ea3 thu ph\u00ed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc cho c\u00e1c k\u1ef3 sau), ghi:<\/strong><\/p>\r\n
\r\n\t
N\u1ebfu thu b\u1eb1ng ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi:<\/li>\r\n<\/ul>\r\n
N\u1ee3 c\u00e1c TK 111,1121\/C\u00f3 c\u00e1c TK 1383, 3383<\/p>\r\n
\r\n\t
N\u1ebfu thu b\u1eb1ng ti\u1ec1n g\u1eedi v\u00e0o TK thu 3511 sau \u0111\u00f3 chuy\u1ec3n qua TK 3712 th\u00ec ghi:<\/li>\r\n<\/ul>\r\n
N\u1ee3 TK 1121\/C\u00f3 TK 1121<\/p>\r\n
\r\n\t
N\u1ebfu n\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o TK ti\u1ec1n g\u1eedi kho b\u1ea1c:<\/li>\r\n<\/ul>\r\n
N\u1ee3 TK 1121\/C\u00f3 TK 111<\/p>\r\n
2.3 \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c n\u1ed9p c\u1ea5p tr\u00ean, ghi:<\/strong><\/p>\r\n
N\u1ee3 TK 3383\/C\u00f3 c\u00e1c TK 333, 336, 3388<\/p>\r\n
2.4 \u0110\u1ecbnh k\u1ef3, x\u00e1c \u0111\u1ecbnh s\u1ed1 kinh ph\u00ed t\u1eeb ti\u1ec1n thu ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh, ghi:<\/strong><\/p>\r\n
N\u1ee3 TK 3383\/C\u00f3 TK 514\u00a0<\/p>\r\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\r\n
N\u1ee3 012 \u2013 Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i<\/p>\r\n
2.5 Khi \u0111\u01a1n v\u1ecb chi ti\u00eau, s\u1eed d\u1ee5ng kinh ph\u00ed t\u1eeb ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i cho nhi\u1ec7m v\u1ee5 chi trong n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy\u1ebft to\u00e1n:<\/strong><\/p>\r\n
N\u1ee3 c\u00e1c TK 152, 211, 611, 642,…\/C\u00f3 c\u00e1c TK 111, 112- Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\r\n
\u0110\u1ed3ng th\u1eddi C\u00f3 TK 012- Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i (0122)<\/p>\r\n
2.6 Khi chi l\u01b0\u01a1ng t\u1eeb ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i<\/strong><\/p>\r\n
\r\n\t
Chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n kho b\u1ea1c sang t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng tr\u1ea3 l\u01b0\u01a1ng: N\u1ee3 TK 1121\/ C\u00f3 TK 1121.\u00a0\u0110\u1ed3ng th\u1eddi C\u00f3 TK 012 (0122)<\/li>\r\n\t
Chi l\u01b0\u01a1ng: N\u1ee3 TK 334\/C\u00f3 TK 1121<\/li>\r\n\t
H\u1ea1ch to\u00e1n chi ph\u00ed: N\u1ee3\u00a0 c\u00e1c TK 611, 6421\/C\u00f3 TK 334<\/li>\r\n<\/ul>\r\n
2.7 Khi b\u1ea3o hi\u1ec3m t\u1eeb ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i<\/strong><\/p>\r\n
\r\n\t
Khi chi b\u1ea3o hi\u1ec3m, KPC\u0110: N\u1ee3 TK 332\/ C\u00f3 TK1121. \u0110\u1ed3ng th\u1eddi C\u00f3 TK 012 (0122).<\/li>\r\n\t
H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m:<\/li>\r\n<\/ul>\r\n
N\u1ee3 c\u00e1c TK 611, 6421\/ C\u00f3 TK 332:\u00a0 B\u1ea3o hi\u1ec3m c\u01a1 quan \u0111\u00f3ng<\/p>\r\n
N\u1ee3 TK 334\/ C\u00f3 TK 332 : B\u1ea3o hi\u1ec3m kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng<\/p>\r\n
N\u1ee3 c\u00e1c TK 611, 642\/ C\u00f3 TK 334:\u00a0 B\u1ea3o hi\u1ec3m kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng<\/p>\r\n
2.8 Khi tr\u00edch l\u1eadp qu\u1ef9<\/strong><\/p>\r\n
\r\n\t
\u0110\u1ed1i v\u1edbi c\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3 thu\u1ed9c t\u00e0i kho\u1ea3n 353: N\u1ee3 TK 611, 642\/ c\u00f3 TK 353<\/li>\r\n\t
\u0110\u1ed1i v\u1edbi c\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb [qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p (4311), qu\u1ef9 kh\u00e1c thu\u1ed9c \u0111\u01a1n v\u1ecb (4318)], kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng(4681): N\u1ee3 TK 421\/ C\u00f3 c\u00e1c TK 431, 468<\/li>\r\n<\/ul>\r\n
2.9 \u0110\u1ed1i v\u1edbi s\u1ed1 d\u01b0 kinh ph\u00ed n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m nay, ghi:<\/strong><\/p>\r\n
N\u1ee3 TK 012 – Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i (0121) (ghi \u00e2m).<\/p>\r\n
N\u1ee3 TK 012 – Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i (0122)<\/p>\r\n
L\u01b0u \u00fd:<\/strong><\/p>\r\n
\r\n\t
N\u1ebfu ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng t\u1ef1 ch\u1ee7 th\u00ec h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0o 611.<\/li>\r\n\t
N\u1ebfu ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t t\u1ef1 ch\u1ee7 th\u00ec chi ph\u00ed h\u1ea1ch to\u00e1n 642.<\/li>\r\n<\/ul>\r\n<\/div><\/div>\r\n
<\/span><\/p>\r\n
3. V\u00ed d\u1ee5<\/h3>\r\n
<\/div>
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1. Ng\u00e0y 10\/01\/2025, thu ph\u00ed ch\u1ee3, s\u1ed1 ti\u1ec1n: 80.000.000 \u0111\u1ed3ng.<\/p>\r\n
2. Ng\u00e0y 20\/01\/2025, x\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p NSNN, s\u1ed1 ti\u1ec1n: 10.000.000 \u0111\u1ed3ng.<\/p>\r\n
3. Ng\u00e0y 01\/03\/2025, x\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb: 70.000.000 \u0111\u1ed3ng.<\/p>\r\n
4. Ng\u00e0y 16\/03\/2025, chi mua 10 m\u00e1y t\u00ednh d\u00f9ng ngay cho ph\u00f2ng h\u1ecdc b\u1eb1ng ti\u1ec1n m\u1eb7t, s\u1ed1 ti\u1ec1n: 40.000.000 \u0111\u1ed3ng.<\/p>\r\n
5. Ng\u00e0y 16\/3\/2025, chi ho\u1ea1t \u0111\u1ed9ng qu\u00fd IV, s\u1ed1 ti\u1ec1n: 6.000.000 \u0111\u1ed3ng.<\/p>\r\n
6. Ng\u00e0y 31\/03\/2025, x\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u00e3 chi t\u1eeb ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 chi cho ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed (kh\u00f4ng bao g\u1ed3m mua TSC\u0110, NVL, CCDC), s\u1ed1 ti\u1ec1n: 6.000.000 \u0111\u1ed3ng.<\/p>\r\n
7. Ng\u00e0y 31\/03\/2025, x\u00e1c \u0111\u1ecbnh s\u1ed1 NVL, CCDC xu\u1ea5t d\u00f9ng trong k\u1ef3, s\u1ed1 ti\u1ec1n: 40.000.000 \u0111\u1ed3ng<\/p>\r\n<\/div><\/div>\r\n
<\/span><\/p>\r\n
4. C\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\r\n
<\/div>
\r\n
4.1 Thu ph\u00ed, l\u1ec7 ph\u00ed<\/strong><\/h4>\r\n
V\u00ed d\u1ee5: Thu ph\u00ed ch\u1ee3 b\u1eb1ng ti\u1ec1n m\u1eb7t, s\u1ed1 ti\u1ec1n: 80.000.000 \u0111\u1ed3ng<\/em><\/p>\r\n
\r\n\t
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n m\u1eb7t,<\/strong> ch\u1ecdn L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu.<\/strong><\/li>\r\n\t
B\u01b0\u1edbc 2:<\/strong> T\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n TK N\u1ee3 1111, TK C\u00f3 3383<\/strong>, Ngu\u1ed3n l\u00e0 Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i<\/strong>, C\u1ea5p ph\u00e1t<\/strong> v\u00e0 Nghi\u1ec7p v\u1ee5<\/strong> l\u00e0 Ghi thu – ghi chi<\/strong>.<\/li>\r\n<\/ul>\r\n
$\"\"$ <\/p>\r\n
\r\n\t
B\u01b0\u1edbc 3:<\/strong> T\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng<\/strong> l\u00e0 Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed.<\/strong><\/li>\r\n\t
B\u01b0\u1edbc 4:<\/strong> C\u1ed9t Ph\u00ed, l\u1ec7 ph\u00ed: <\/strong>ch\u1ecdn t\u01b0\u01a1ng \u1ee9ng<\/li>\r\n<\/ul>\r\n
$\"\"$ <\/p>\r\n
\r\n\t
B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\r\n<\/ul>\r\n
L\u01b0u \u00fd:<\/strong> N\u1ebfu ch\u01b0a c\u00f3 Ph\u00ed, l\u1ec7 ph\u00ed c\u1ea7n ch\u1ecdn th\u00ec th\u1ef1c hi\u1ec7n th\u00eam m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\r\n
4.2 X\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p NSNN<\/strong><\/h4>\r\n
V\u00ed d\u1ee5: s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p NSNN: 10.000.000 \u0111\u1ed3ng<\/em><\/p>\r\n
\r\n\t
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/li>\r\n\t
B\u01b0\u1edbc 2:<\/strong> T\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n TK N\u1ee3 3383,<\/strong> TK C\u00f3 3332,<\/strong>\u00a0Ngu\u1ed3n\u00a0l\u00e0\u00a0Ph\u00ed, l\u1ec7 ph\u00ed<\/strong> \u0111\u1ec3 l\u1ea1i<\/strong>,\u00a0C\u1ea5p ph\u00e1t\u00a0<\/strong>v\u00e0\u00a0Nghi\u1ec7p v\u1ee5\u00a0<\/strong>l\u00e0\u00a0Ghi thu – ghi chi<\/strong>.<\/li>\r\n\t
B\u01b0\u1edbc 3:<\/strong> T\u1ea1i Tab Th\u1ed1ng k\u00ea, C\u1ed9t Ph\u00ed, l\u1ec7 ph\u00ed: <\/strong>ch\u1ecdn t\u01b0\u01a1ng \u1ee9ng<\/li>\r\n<\/ul>\r\n
$\"\"$ <\/p>\r\n
\r\n\t
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\r\n<\/ul>\r\n
L\u01b0u \u00fd:<\/strong> T\u00f9y thu\u1ed9c v\u00e0o t\u1eebng lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed m\u00e0 \u0111\u01a1n v\u1ecb n\u1ed9p ng\u00e2n s\u00e1ch v\u00e0 gi\u1eef l\u1ea1i \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh.
\r\nV\u00ed d\u1ee5: N\u1ed9p NSNN 30%, gi\u1eef l\u1ea1i \u0111\u01a1n v\u1ecb 70% ho\u1eb7c n\u1ed9p NSNN 40%, gi\u1eef l\u1ea1i \u0111\u01a1n v\u1ecb 60%.<\/p>\r\n
4.3 X\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb<\/h4>\r\n
V\u00ed d\u1ee5: s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb: 70.000.000 \u0111\u1ed3ng<\/em><\/p>\r\n
\r\n\t
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/li>\r\n\t
B\u01b0\u1edbc 2:<\/strong> : T\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>: \u0110\u1ecbnh kho\u1ea3n TK N\u1ee3<\/strong> 3383, TK C\u00f3<\/strong> 514, S\u1ed1 ti\u1ec1n<\/strong>, Ngu\u1ed3n<\/strong> l\u00e0 Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i, C\u1ea5p ph\u00e1t<\/strong> v\u00e0 Nghi\u1ec7p v\u1ee5<\/strong> l\u00e0 Ghi thu \u2013 ghi chi.
\r\nNh\u1ea5n C\u1eadp nh\u1eadp h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong> ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh \u0111\u1ed3ng th\u1eddi N\u01a1 TK 0122<\/li>\r\n\t
B\u01b0\u1edbc 3:<\/strong> T\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng<\/strong> l\u00e0 Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed<\/strong>, ch\u1ecdn Ph\u00ed, l\u1ec7 ph\u00ed <\/strong>l\u00e0 Ph\u00ed ch\u1ee3<\/strong><\/li>\r\n<\/ul>\r\n
$\"\"$ <\/p>\r\n
\r\n\t
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\r\n<\/ul>\r\n
4.4 Chi t\u1eeb ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i<\/h4>\r\n
\r\n\t
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong>.<\/li>\r\n\t
B\u01b0\u1edbc 2:<\/strong> T\u1ea1i tab H\u1ea1ch to\u00e1n: \u0111\u1ecbnh kho\u1ea3n TK N\u1ee3 611, 642 TK C\u00f3 1111, S\u1ed1 ti\u1ec1n, Ngu\u1ed3n<\/strong> l\u00e0 Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i, C\u1ea5p ph\u00e1t<\/strong> v\u00e0 Nghi\u1ec7p v\u1ee5<\/strong> l\u00e0 Ghi thu – ghi chi<\/strong>.<\/li>\r\n\t
B\u01b0\u1edbc 3:<\/strong> T\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng<\/strong> l\u00e0 Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed<\/strong>.<\/li>\r\n\t
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\r\n<\/ul>\r\n
–\u00a0 Tr\u00ean ch\u1ee9ng t\u1eeb chi mua CCDC, s\u1ed1 ti\u1ec1n: 40.000.000 \u0111\u1ed3ng: h\u1ea1ch to\u00e1n TK N\u1ee3 611, TK C\u00f3 1111<\/strong>.<\/p>\r\n
$\"\"$ <\/p>\r\n
–\u00a0 Tr\u00ean ch\u1ee9ng t\u1eeb chi ho\u1ea1t \u0111\u1ed9ng, s\u1ed1 ti\u1ec1n: 6.000.000 \u0111\u1ed3ng: h\u1ea1ch to\u00e1n TK N\u1ee3 611, TK C\u00f3 1111.<\/strong><\/p>\r\n
$\"\"$ <\/p>\r\n
4.5 Cu\u1ed1i k\u1ef3, t\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb chi t\u1eeb ngu\u1ed3n ghi thu-ghi chi v\u00e0 c\u00e2n \u0111\u1ed1i v\u1edbi s\u1ed1 thu ngu\u1ed3n ghi thu – ghi chi, \u0111\u01a1n v\u1ecb l\u00e0m th\u1ee7 t\u1ee5c ghi thu- ghi chi \u0111\u1ec3 b\u1ed5 sung ngu\u1ed3n kinh ph\u00ed<\/h4>\r\n
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B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 Kho ba\u0323c<\/strong>, cho\u0323n L\u1eadp b\u1ea3ng k\u00ea\\L\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi thu ghi chi<\/strong>.<\/li>\r\n<\/ul>\r\n
$\"\"$ <\/p>\r\n
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B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn Kho\u1ea3ng th\u1eddi gian<\/strong> c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb ghi thu ghi chi.<\/li>\r\n\t
B\u01b0\u1edbc 3:<\/strong> Nh\u1eadp n\u1ed9i dung Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\r\n\t
B\u01b0\u1edbc 4:<\/strong> Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb: Ng\u00e0y l\u1eadp, Ng\u00e0y h\u1ea1ch to\u00e1n, S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\r\n\t
B\u01b0\u1edbc 5:<\/strong> T\u00edch ch\u1ecdn nh\u1eefng ch\u1ee9ng t\u1eeb ghi thu ghi chi c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea.<\/li>\r\n<\/ul>\r\n
$\"\"$ <\/p>\r\n
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B\u01b0\u1edbc 6:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\r\n\t
B\u01b0\u1edbc 7:<\/strong> In L\u1ec7nh ghi thu, ghi chi<\/strong> k\u00e8m B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng<\/strong> b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng In<\/strong> tr\u00ean thanh c\u00f4ng c\u1ee5.<\/li>\r\n<\/ul>\r\n
$\"\"$ <\/p>\r\n
4.6 Sau khi \u0111\u01b0\u1ee3c kho b\u1ea1c ch\u1ea5p nh\u1eadn thanh to\u00e1n, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n thanh to\u00e1n nh\u1eefng ch\u1ee9ng t\u1eeb ghi thu – ghi chi<\/h4>\r\n
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B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 Kho b\u1ea1c\\L\u1eadp b\u1ea3ng k\u00ea\\Danh s\u00e1ch b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/strong>.<\/li>\r\n\t
B\u01b0\u1edbc 2:<\/strong> K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o b\u1ea3ng k\u00ea \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan t\u00e0i ch\u00ednh duy\u1ec7t.<\/li>\r\n\t
B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn tab Thanh to\u00e1n<\/strong>.<\/li>\r\n\t
B\u01b0\u1edbc 4:<\/strong> T\u00edch ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan t\u00e0i ch\u00ednh duy\u1ec7t.<\/li>\r\n\t
B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n Thanh to\u00e1n<\/strong> tr\u00ean thanh c\u00f4ng c\u1ee5.<\/li>\r\n<\/ul>\r\n
$\"\"$ <\/p>\r\n
4.7. Cu\u1ed1i k\u1ef3, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/h4>\r\n
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B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 T\u1ed5ng h\u1ee3p\\X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\r\n<\/ul>\r\n
$\"\"$ <\/p>\r\n
\r\n\t
B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin t\u1ea1i ph\u1ea7n Ch\u1ee9ng t\u1eeb: Ng\u00e0y CT, Ng\u00e0y HT, S\u1ed1 CT.<\/strong><\/li>\r\n\t
B\u01b0\u1edbc 3:<\/strong> Ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean nh\u1eefng ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n trong k\u1ef3 t\u1ea1i m\u00e0n h\u00ecnh X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\r\n\t
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\r\n<\/ul>\r\n<\/div><\/div>\r\n<\/div>\r\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[163],"ht-kb-tag":[522],"class_list":["post-7421","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-hach-toan-nghiep-vu-khac","ht_kb_tag-le-phi"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/7421","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\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=7421"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/7421\/revisions"}],"predecessor-version":[{"id":76469,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/7421\/revisions\/76469"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=7421"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=7421"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=7421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}