{"id":77671,"date":"2026-05-26T15:00:21","date_gmt":"2026-05-26T08:00:21","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=77671"},"modified":"2026-05-27T09:57:20","modified_gmt":"2026-05-27T02:57:20","slug":"kbnn-tu-choi-bao-cao-voi-ly-do-dong-tong-cong-ma-so-462-cua-muc-19-thuyet-minh-chi-tiet-nguon-kinh-phi-mang-sang-nam-sau-tren-b04-bctc-phai-0","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/kbnn-tu-choi-bao-cao-voi-ly-do-dong-tong-cong-ma-so-462-cua-muc-19-thuyet-minh-chi-tiet-nguon-kinh-phi-mang-sang-nam-sau-tren-b04-bctc-phai-0\/","title":{"rendered":"KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o v\u1edbi l\u00fd do D\u00f2ng T\u1ed5ng c\u1ed9ng (m\u00e3 s\u1ed1 462) c\u1ee7a m\u1ee5c 19. Thuy\u1ebft minh chi ti\u1ebft ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau tr\u00ean B04\/BCTC ph\u1ea3i >=0"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n c\u1ee7a KBNN nh\u01b0ng b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi L\u1ed7i: <strong>&#8220;D\u00f2ng T\u1ed5ng c\u1ed9ng (m\u00e3 s\u1ed1 462) c\u1ee7a m\u1ee5c \u201c19. Thuy\u1ebft minh chi ti\u1ebft ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau\u201d tr\u00ean B04\/BCTC ph\u1ea3i &gt;=0&#8221;<\/strong><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.1 Nguy\u00ean nh\u00e2n<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>L\u1ed7i n\u00e0y x\u1ea3y ra khi \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ec9 ti\u00eau 522 tr\u00ean B02\/BCTC, v\u00e0 t\u01b0\u01a1ng \u1ee9ng ch\u1ec9 ti\u00eau thuy\u1ebft minh cho n\u00f3 tr\u00ean B04\/BCTC l\u00e0 ch\u1ec9 ti\u00eau IV.19 b\u1ecb \u00e2m. Th\u01b0\u1eddng do nguy\u00ean nh\u00e2n sau:<\/p>\n<ul>\n<li>S\u1ed1 tr\u00edch l\u1eadp c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng trong n\u0103m \u00edt h\u01a1n s\u1ed1 chi c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng trong n\u0103m do c\u00f2n d\u01b0 kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng n\u0103m tr\u01b0\u1edbc ch\u01b0a chi.<\/li>\n<li>\u0110\u1ed3ng th\u1eddi , khi k\u1ebft chuy\u1ec3n s\u1ed1 \u0111\u00e3 chi c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng t\u1eeb ngu\u1ed3n kinh ph\u00ed n\u0103m tr\u01b0\u1edbc h\u1ea1ch to\u00e1n N\u1ee3 TK4681\/ C\u00f3 TK421 kh\u00f4ng t\u00edch v\u00e0o \u00f4 <strong>Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc.<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.2 Gi\u1ea3i ph\u00e1p<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n sao l\u01b0u d\u1eef li\u1ec7u theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/sao-luu-du-lieu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Ki\u1ec3m tra v\u00e0 t\u00edch \u00f4 <strong>Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc<\/strong> cho b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n s\u1ed1 \u0111\u00e3 chi c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng t\u1eeb kinh ph\u00ed n\u0103m tr\u01b0\u1edbc (N\u1ee3 4681\/C\u00f3 421)<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/5-1.png\" \/><\/p>\n<p>Anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o t\u00ecm ki\u1ebfm l\u1ecdc t\u00e0i kho\u1ea3n N\u1ee3 l\u00e0 4681 \u0111\u1ec3 t\u00ecm nhanh c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n s\u1ed1 \u0111\u00e3 chi c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tim-kiem\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> V\u00e0o <strong>T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> x\u00f3a b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp \u0111i v\u00e0 l\u1eadp l\u1ea1i theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tong-hop-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>B\u01b0\u1edbc 4: Sau khi l\u1eadp v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u00fang, <\/strong>v\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\N\u1ed9p b\u00e1o c\u00e1o cho Kho b\u1ea1c\\Danh s\u00e1ch b\u00e1o c\u00e1o n\u1ed9p kho b\u1ea1c<\/strong>. T\u00edch v\u00e0o m\u0169i t\u00ean c\u1ea1nh n\u00fat<strong>\u00a0Xem\/S\u1eeda.<\/strong>\u00a0Nh\u1ea5n<strong>\u00a0X\u00f3a.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/LoiTKT.3-1.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> V\u00e0o<strong>\u00a0T\u1ed5ng h\u1ee3p\\N\u1ed9p b\u00e1o c\u00e1o cho Kho b\u1ea1c\u00a0<\/strong>th\u1ef1c hi\u1ec7n Xu\u1ea5t kh\u1ea9u l\u1ea1i b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p Kho b\u1ea1c theo h\u01b0\u1edbng d\u1eabn\u00a0<strong><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/xuat-khau-bao-cao-gui-kho-bac-nha-nuoc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>N\u1ebfu kh\u00f4ng th\u1ea5y c\u1ed9t n\u0103m tr\u01b0\u1edbc tr\u00ean ch\u1ee9ng t\u1eeb anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-phan-mem-hien-thi-cot-nguon-nam-truoc-tren-cac-man-hinh-nhap-lieu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 chi c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng trong n\u0103m t\u1eeb c\u1ea3 ngu\u1ed3n s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang v\u00e0 ngu\u1ed3n tr\u00edch b\u1ed5 sung trong n\u0103m nay, th\u00ec khi k\u1ebft chuy\u1ec3n s\u1ed1 \u0111\u00e3 chi t\u1eeb kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 tr\u00edch (N\u1ee3 4681\/C\u00f3 421) c\u1ea7n t\u00e1ch th\u00e0nh 2 d\u00f2ng:\n<ul style=\"list-style-type: disc;\" data-start=\"343\" data-end=\"464\">\n<li data-section-id=\"1v2b6u9\" data-start=\"343\" data-end=\"411\">D\u00f2ng chi t\u1eeb ngu\u1ed3n kinh ph\u00ed n\u0103m tr\u01b0\u1edbc \u2192 t\u00edch \u00f4 <strong data-start=\"391\" data-end=\"410\">Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc<\/strong>.<\/li>\n<li data-section-id=\"1ooi9z0\" data-start=\"414\" data-end=\"464\">D\u00f2ng chi t\u1eeb ngu\u1ed3n kinh ph\u00ed n\u0103m nay \u2192 kh\u00f4ng t\u00edch.<\/li>\n<\/ul>\n<\/li>\n<li>N\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh anh\/chi c\u00f3 s\u1eeda tay, \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u s\u1ed1 li\u1ec7u nh\u01b0 m\u1ee5c thuy\u1ebft minh t\u00e0i s\u1ea3n ,&#8230;, \u0111\u1ec3 tr\u00e1nh l\u1eadp l\u1ea1i ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u t\u1eeb \u0111\u1ea7u, anh\/ch\u1ecb x\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u00fang c\u1ee7a ch\u1ec9 ti\u00eau 522 tr\u00ean B02\/BCTC l\u00e0 bao nhi\u00eau (B\u1eb1ng s\u1ed1 tr\u00edch l\u1eadp ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng trong n\u0103m &#8211; s\u1ed1 chi t\u1eeb ngu\u1ed3n kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng trong n\u0103m, kh\u00f4ng t\u00ednh s\u1ed1 chi t\u1eeb ngu\u1ed3n kinh ph\u00ed tr\u00edch l\u1eadp n\u0103m tr\u01b0\u1edbc) th\u00ec v\u00e0o <strong data-start=\"214\" data-end=\"270\">T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>, m\u1edf b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 s\u1eeda tr\u1ef1c ti\u1ebfp s\u1ed1 \u0111\u00fang cho ch\u1ec9 ti\u00eau 522 tr\u00ean B02\/BCTC v\u00e0 IV.19 tr\u00ean B04\/BCTC.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":91,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[957],"ht-kb-tag":[],"class_list":["post-77671","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-kbnn-tu-choi-bao-cao"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77671","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\/91"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=77671"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77671\/revisions"}],"predecessor-version":[{"id":77875,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77671\/revisions\/77875"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=77671"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=77671"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=77671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}