{"id":78737,"date":"2026-10-05T09:03:30","date_gmt":"2026-10-05T02:03:30","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=78737"},"modified":"2026-10-05T09:03:30","modified_gmt":"2026-10-05T02:03:30","slug":"lap-b03-bcqt-thuyet-minh-bao-cao-quyet-toan-theo-tung-nguon-kinh-phi","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lap-b03-bcqt-thuyet-minh-bao-cao-quyet-toan-theo-tung-nguon-kinh-phi\/","title":{"rendered":"L\u1eadp B03\/BCQT: Thuy\u1ebft minh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo t\u1eebng ngu\u1ed3n kinh ph\u00ed"},"content":{"rendered":"<h3 id=\"1-tong-quan\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00f3 th\u1ec3 l\u1eadp B03\/BCQT: Thuy\u1ebft minh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo t\u1eebng ngu\u1ed3n kinh ph\u00ed \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch n\u1ed9p b\u00e1o c\u00e1o ch\u00ednh x\u00e1c.<\/p>\n<h3 id=\"2-chi-tiet-thay-doi\"><strong>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/strong><\/h3>\n<p><strong>\u2013 Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R23:<\/strong> \u0110\u1ec3 c\u00f3 b\u00e1o c\u00e1o B03\/BCQT \u0111\u00fang theo t\u1eebng ngu\u1ed3n, b\u1ea1n ph\u1ea3i r\u00e0 so\u00e1t r\u1ea5t nhi\u1ec1u s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o v\u00e0 d\u1eef li\u1ec7u kh\u00e1c nhau tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 t\u1ed5ng h\u1ee3p l\u1ea1i. Vi\u1ec7c b\u00f3c t\u00e1ch th\u1ee7 c\u00f4ng t\u1eebng ngu\u1ed3n r\u1ea5t m\u1ea5t th\u1eddi gian, \u0111\u1eb7c bi\u1ec7t khi d\u1eef li\u1ec7u ph\u00e1t sinh nhi\u1ec1u.<\/p>\n<p><strong>\u2013 K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R23: <\/strong>B\u1ea1n c\u00f3 th\u1ec3 t\u00f9y ch\u1ecdn tham s\u1ed1 <strong>Ngu\u1ed3n kinh ph\u00ed<\/strong> khi l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-81431\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/R23-29.png\" alt=\"\" width=\"660\" height=\"670\" \/><\/p>\n<p><em><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tong-hop-bao-cao-quyet-toan\/\">&gt;&gt;&gt; Xem h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u1ea1i \u0111\u00e2y<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00f3 th\u1ec3 l\u1eadp B03\/BCQT: Thuy\u1ebft minh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo t\u1eebng ngu\u1ed3n kinh ph\u00ed \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch n\u1ed9p b\u00e1o c\u00e1o ch\u00ednh x\u00e1c. 2. Chi ti\u1ebft thay \u0111\u1ed5i \u2013 Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R23: \u0110\u1ec3 c\u00f3 b\u00e1o c\u00e1o B03\/BCQT&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[971],"ht-kb-tag":[],"class_list":["post-78737","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r23"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78737","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\/57"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=78737"}],"version-history":[{"count":1,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78737\/revisions"}],"predecessor-version":[{"id":78739,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78737\/revisions\/78739"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=78737"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=78737"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=78737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}