{"id":7984,"date":"2020-09-09T07:29:03","date_gmt":"2020-09-09T07:29:03","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=7984"},"modified":"2025-11-17T14:36:45","modified_gmt":"2025-11-17T07:36:45","slug":"toi-muon-ket-chuyen-chi-phi-tu-tk-154-ve-tk-632-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/toi-muon-ket-chuyen-chi-phi-tu-tk-154-ve-tk-632-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n k\u1ebft chuy\u1ec3n chi ph\u00ed t\u1eeb TK 154 v\u1ec1 TK 632 th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"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 anh\/ch\u1ecb c\u00e1ch k\u1ebft chuy\u1ec3n b\u1eb1ng tay ho\u1eb7c thi\u1ebft l\u1eadp k\u1ebft chuy\u1ec3n t\u1ef1 \u0111\u1ed9ng chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (TK 154) sang gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (TK 632) v\u00e0o cu\u1ed1i k\u1ef3 (th\u00e1ng, qu\u00fd, n\u0103m) theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/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. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\n\u0110\u1ec3 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c b\u00fat to\u00e1n N\u1ee3 TK 632\/C\u00f3 TK 154 , b\u1ea1n th\u1ef1c hi\u1ec7n theo 1 trong 2 c\u00e1ch sau:<\/p>\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>C\u00e1ch 1: K\u1ebft chuy\u1ec3n th\u1ee7 c\u00f4ng<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <b>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b> h\u1ea1ch to\u00e1n tay b\u00fat to\u00e1n N\u1ee3 TK 632\/C\u00f3 TK 154.<\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> Sau \u0111\u00f3 v\u00e0o <strong>T\u1ed5ng h\u1ee3p\\X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng <\/strong>theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/xac-dinh-ket-qua-hoat-dong\/#4-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/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>C\u00e1ch 2: Thi\u1ebft l\u1eadp t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n khi l\u00e0m x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong>B\u01b0\u1edbc 1: <\/strong>Th\u00eam c\u1eb7p t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n<\/li>\n<\/ul>\n<p>V\u00e0o<strong> Danh m\u1ee5c\\T\u00e0i kho\u1ea3n\\T\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n<\/strong><\/p>\n<p>Nh\u1ea5n <strong>Th\u00eam<\/strong> v\u00e0 khai b\u00e1o th\u00eam t\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n:<\/p>\n<p style=\"padding-left: 40px;\"><strong>M\u00e3 k\u1ebft chuy\u1ec3n<\/strong> nh\u1eadp 154-632<\/p>\n<p style=\"padding-left: 40px;\"><strong> Lo\u1ea1i k\u1ebft chuy\u1ec3n<\/strong>: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/p>\n<p style=\"padding-left: 40px;\"><strong>K\u1ebft chuy\u1ec3n t\u1eeb<\/strong> ch\u1ecdn TK 154, <span style=\"font-family: inherit; font-size: inherit;\"><strong>K\u1ebft chuy\u1ec3n \u0111\u1ebfn<\/strong> ch\u1ecdn TK 632,<\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong>Ngu\u1ed3n kinh ph\u00ed<\/strong> \u0111\u1ec3 tr\u1ed1ng<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> Th\u1ee9 t\u1ef1 k\u1ebft chuy\u1ec3n: C\u1eb7p 154 \u2192 632 ph\u1ea3i \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp tr\u01b0\u1edbc c\u1eb7p k\u1ebft chuy\u1ec3n t\u1eeb 632 \u2192 911 v\u00e0 t\u1eeb 911 \u2192 421, \u0111\u1ec3 ph\u1ea7n m\u1ec1m th\u1ef1c hi\u1ec7n tu\u1ea7n t\u1ef1 \u0111\u00fang quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0o gi\u00e1 v\u1ed1n v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. V\u00ed d\u1ee5 c\u00f3 th\u1ec3 \u0111\u1ec3 th\u1ee9 t\u1ef1 k\u1ebft chuy\u1ec3n l\u00e0 30.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-65379 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/1-5.png\" alt=\"\" width=\"748\" height=\"666\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/1-5.png 748w, \/ke-toan\/wp-content\/uploads\/2025\/11\/1-5-300x267.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/11\/1-5-50x45.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/11\/1-5-60x53.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/11\/1-5-100x89.png 100w\" sizes=\"auto, (max-width: 748px) 100vw, 748px\" \/><\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> Sau \u0111\u00f3 v\u00e0o <b>T\u1ed5ng h\u1ee3p\\X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/b> \u0111\u1ec3 k\u1ebft chuy\u1ec3n chi ph\u00ed cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd ho\u1eb7c cu\u1ed1i n\u0103m theo h\u01b0\u1edbng d\u1eabn<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/xac-dinh-ket-qua-hoat-dong\/#4-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[91],"ht-kb-tag":[],"class_list":["post-7984","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-tong-hop"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/7984","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\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=7984"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/7984\/revisions"}],"predecessor-version":[{"id":65381,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/7984\/revisions\/65381"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=7984"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=7984"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=7984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}