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

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd khi s\u1ed1 li\u1ec7u kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n (M\u00e3 s\u1ed1 210 ho\u1eb7c 211) tr\u00ean b\u00e1o c\u00e1o B01\/BCQT b\u1ecb sai. \u00a0Hai ch\u1ec9 ti\u00eau n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh th\u00f4ng qua c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh C\u00f3\u00a0TK 0132<\/strong> ho\u1eb7c qua ph\u00e1t sinh c\u00e1c kho\u1ea3n k\u1ebft chuy\u1ec3n chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng trong n\u0103m<\/strong>\u00a0\u1edf\u00a0Ngu\u1ed3n kh\u00e1c.\u00a0<\/strong><\/p>\n
N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m c\u00e1ch x\u1eed l\u00fd trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb theo d\u00f5i ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/strong> \u1edf t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng (TK 013)<\/strong>\u00a0ho\u1eb7c ch\u1ec9 theo d\u00f5i \u1edf t\u00e0i kho\u1ea3n trong b\u1ea3ng<\/strong><\/p>\n<\/div><\/div>\n
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2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
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L\u01b0u \u00fd:<\/strong> T\u00f9y theo quy \u0111\u1ecbnh ho\u1eb7c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 ph\u1ea3i ho\u1eb7c kh\u00f4ng ph\u1ea3i theo d\u00f5i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 \u1edf t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng (013)<\/strong><\/em><\/p>\n\n\n\n
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Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng (TK 013)<\/h4>\n
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B\u01b0\u1edbc 1: Nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng ? T\u00ecm ch\u1ee9ng t\u1eeb<\/strong><\/p>\n
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T\u00edch ch\u1ecdn\u00a0Ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5<\/strong>.<\/p>\n<\/li>\n
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Ch\u1ecdn\u00a0kho\u1ea3ng th\u1eddi gian<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 b\u00e1o c\u00e1o b\u1ecb sai.<\/p>\n<\/li>\n
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Nh\u1ea5n\u00a0T\u00ecm ki\u1ebfm<\/strong>\u00a0\u0111\u1ec3 hi\u1ec3n th\u1ecb danh s\u00e1ch ch\u1ee9ng t\u1eeb.<\/p>\n<\/li>\n<\/ul>\n
B\u01b0\u1edbc 2: L\u1ecdc<\/strong>\u00a0TK C\u00f3 0132 v\u00e0 ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh.<\/strong><\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0X\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n:<\/strong><\/p>\n
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Thi\u1ebfu ch\u1ee9ng t\u1eeb chi: <\/strong>\u2192 L\u1eadp b\u1ed5 sung ch\u1ee9ng t\u1eeb chi c\u00f2n thi\u1ebfu v\u00e0o ph\u1ea7n m\u1ec1m.<\/p>\n<\/li>\n
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Th\u1eeba ch\u1ee9ng t\u1eeb chi (ghi sai, tr\u00f9ng, kh\u00f4ng thu\u1ed9c k\u1ef3): <\/strong>\u2192 M\u1edf ch\u1ee9ng t\u1eeb \u2192 nh\u1ea5n\u00a0B\u1ecf ghi<\/strong>\u00a0\u2192 sau \u0111\u00f3\u00a0Xo\u00e1<\/strong>\u00a0ch\u1ee9ng t\u1eeb.<\/p>\n<\/li>\n
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H\u1ea1ch to\u00e1n sai s\u1ed1 ti\u1ec1n: <\/strong>\u2192 M\u1edf ch\u1ee9ng t\u1eeb \u2192 nh\u1ea5n\u00a0B\u1ecf ghi<\/strong>\u00a0\u2192 ch\u1ecdn\u00a0S\u1eeda<\/strong>\u00a0\u2192 ch\u1ec9nh l\u1ea1i\u00a0s\u1ed1 ti\u1ec1n<\/strong>\u00a0cho \u0111\u00fang \u2192 nh\u1ea5n\u00a0C\u1ea5t<\/strong>\u00a0\u0111\u1ec3 l\u01b0u.<\/p>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
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Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u01a1n v\u1ecb kh\u00f4ng h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng <\/strong>(TK 013)<\/h4>\n
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L\u01b0u \u00fd:\u00a0<\/strong><\/p>\n
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N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng, khi xem b\u00e1o c\u00e1o B01\/BCQT t\u00edch ch\u1ecdn “<\/strong>Bao g\u1ed3m s\u1ed1 li\u1ec7u ho\u1ea1t \u0111\u1ed9ng SXKD<\/strong>“, <\/span>\u00a0Ch\u1ec9 ti\u00eau 210 v\u00e0 211 <\/strong>s\u1ebd\u00a0ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed v\u00e0 kho\u1ea3n k\u1ebft chuy\u1ec3n chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng trong n\u0103m thu\u1ed9c Ngu\u1ed3n kh\u00e1c (M\u00e3 ngu\u1ed3n 7)<\/strong>, bao g\u1ed3m:\n
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Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng (TK 615, 641, 642)<\/p>\n<\/li>\n
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Chi ph\u00ed d\u1edf dang (TK 154)<\/p>\n<\/li>\n
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Chi ph\u00ed kh\u00e1c, t\u00e0i ch\u00ednh, thu\u1ebf (TK 811, 812, 821)<\/p>\n<\/li>\n
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V\u00e0 c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n li\u00ean quan (911, 421, 431, 338)<\/p>\n<\/li>\n<\/ul>\n<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p m\u00e3 Ngu\u1ed3n kh\u00e1c<\/strong> c\u1ee7a \u0111\u01a1n v\u1ecb KH\u00c1C m\u00e3 ngu\u1ed3n 7<\/strong>, anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n
Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n
B\u01b0\u1edbc 1:<\/strong> Ki\u1ec3m tra ph\u00e1t sinh chi ph\u00ed c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan<\/strong><\/p>\n
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V\u00e0o menu: B\u00e1o c\u00e1o \u2192 S\u1ed5 k\u1ebf to\u00e1n \u2192 S03-H: S\u1ed5 c\u00e1i \u2013 Nh\u1eadt k\u00fd chung<\/strong><\/li>\n
L\u1ea7n l\u01b0\u1ee3t l\u1ecdc c\u00e1c t\u00e0i kho\u1ea3n sau<\/strong>, ch\u1ecdn Ngu\u1ed3n: Ngu\u1ed3n kh\u00e1c; Ch\u01b0\u01a1ng, Kho\u1ea3n: T\u1ed5ng H\u1ee3p<\/strong><\/li>\n<\/ul>\n
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615 \u2013 Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/p>\n<\/li>\n
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641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n<\/li>\n
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642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd<\/p>\n<\/li>\n
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154 \u2013 Chi ph\u00ed SXKD d\u1edf dang<\/p>\n<\/li>\n
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811 \u2013 Chi ph\u00ed kh\u00e1c<\/p>\n<\/li>\n
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812 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/p>\n<\/li>\n
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821 \u2013 Chi ph\u00ed thu\u1ebf TNDN<\/p>\n<\/li>\n<\/ul>\n<\/li>\n
Ki\u1ec3m tra t\u1ed5ng ph\u00e1t sinh N\u1ee3 \u2013 C\u00f3<\/strong> c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n theo c\u00e1c ngu\u1ed3n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (ngu\u1ed3n kh\u00e1c) <\/b>\u0111\u00e3 \u0111\u00fang ch\u01b0a<\/li>\n<\/ul>\n
B\u01b0\u1edbc 2: Ki\u1ec3m tra b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, tr\u00edch l\u1eadp qu\u1ef9 ho\u1eb7c mua TSC\u0110 t\u1eeb ngu\u1ed3n qu\u1ef9 PTH\u0110SN<\/strong><\/p>\n
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Nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng ? T\u00ecm ch\u1ee9ng t\u1eeb\\<\/strong>T\u00edch ch\u1ecdn Ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5\\<\/strong>Ch\u1ecdn kho\u1ea3ng th\u1eddi gian<\/strong> t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 b\u00e1o c\u00e1o b\u1ecb sai.<\/li>\n
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Nh\u1ea5n T\u00ecm ki\u1ebfm<\/strong> \u0111\u1ec3 hi\u1ec3n th\u1ecb danh s\u00e1ch ch\u1ee9ng t\u1eeb.<\/p>\n<\/li>\n<\/ul>\n
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L\u1ecdc l\u1ea7n l\u01b0\u1ee3t c\u00e1c ph\u00e1t sinh \u0111\u1ed1i \u1ee9ng (PSDU)<\/strong>\n
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TK N\u1ee3 421, TK C\u00f3 431<\/li>\n
TK N\u1ee3 431, TK C\u00f3 421<\/li>\n
TK N\u1ee3 421, TK C\u00f3 338<\/li>\n<\/ul>\n<\/li>\n
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Ki\u1ec3m tra c\u1ed9t Ngu\u1ed3n<\/strong> \u0111\u1ec3 xem c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 ch\u1ecdn \u0111\u00fang Ngu\u1ed3n kh\u00e1c<\/strong> hay ch\u01b0a.<\/p>\n<\/li>\n<\/ul>\n
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B\u01b0\u1edbc 4: \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u<\/strong><\/p>\n
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C\u1ed9ng t\u1ed5ng to\u00e0n b\u1ed9 c\u00e1c ph\u00e1t sinh theo c\u00f4ng th\u1ee9c:<\/p>\n
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T\u1ed5ng chi ph\u00ed (PSNO \u2013 PSCO) c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed 615, 641, 642, 154, 811, 812, 821<\/p>\n<\/li>\n<\/ul>\n
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C\u00e1c \u0111i\u1ec1u ch\u1ec9nh PSDU 421\/431 –\u00a0 PSDU 431\/ 421 + PSDU 421\/338<\/p>\n<\/li>\n<\/ul>\n<\/li>\n
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So s\u00e1nh k\u1ebft qu\u1ea3 t\u00ednh tay<\/strong> v\u1edbi s\u1ed1 li\u1ec7u hi\u1ec3n th\u1ecb tr\u00ean b\u00e1o c\u00e1o MISA<\/strong>..<\/p>\n<\/li>\n<\/ul>\n
B\u01b0\u1edbc 5:<\/strong> X\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n:<\/strong><\/p>\n
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? Thi\u1ebfu ch\u1ee9ng t\u1eeb:<\/strong>

\n\u2192 L\u1eadp b\u1ed5 sung ch\u1ee9ng t\u1eeb chi c\u00f2n thi\u1ebfu v\u00e0o ph\u1ea7n m\u1ec1m.<\/p>\n<\/li>\n
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? Th\u1eeba ch\u1ee9ng t\u1eeb (ghi sai, tr\u00f9ng, kh\u00f4ng thu\u1ed9c k\u1ef3):<\/strong>

\n\u2192 M\u1edf ch\u1ee9ng t\u1eeb \u2192 nh\u1ea5n B\u1ecf ghi<\/strong> \u2192 sau \u0111\u00f3 Xo\u00e1<\/strong> ch\u1ee9ng t\u1eeb.<\/p>\n<\/li>\n
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? H\u1ea1ch to\u00e1n sai ngu\u1ed3n ho\u1eb7c sai s\u1ed1 ti\u1ec1n:<\/strong>

\n\u2192 M\u1edf ch\u1ee9ng t\u1eeb \u2192 nh\u1ea5n B\u1ecf ghi<\/strong> \u2192 ch\u1ecdn S\u1eeda<\/strong> \u2192 ch\u1ec9nh l\u1ea1i ngu\u1ed3n<\/strong> ho\u1eb7c s\u1ed1 ti\u1ec1n<\/strong> cho \u0111\u00fang \u2192 nh\u1ea5n C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u.<\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\u00a0<\/p>\n<\/div><\/div>\n<\/div>\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":9,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[123],"ht-kb-tag":[],"class_list":["post-9292","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-b01-bcqt-bao-cao-quyet-toan-kinh-phi-hoat-dong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9292","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\/9"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=9292"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9292\/revisions"}],"predecessor-version":[{"id":64703,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9292\/revisions\/64703"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=9292"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=9292"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=9292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}