{"id":9435,"date":"2020-09-21T01:29:43","date_gmt":"2020-09-21T01:29:43","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=9435"},"modified":"2025-12-15T15:00:34","modified_gmt":"2025-12-15T08:00:34","slug":"toi-da-chi-het-roi-nhung-tren-b01-bcqt-van-con-so-du-toan-con-lai-o-kho-bac-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/toi-da-chi-het-roi-nhung-tren-b01-bcqt-van-con-so-du-toan-con-lai-o-kho-bac-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i \u0111\u00e3 chi h\u1ebft r\u1ed3i nh\u01b0ng tr\u00ean B01-BCQT v\u1eabn c\u00f2n s\u1ed1 D\u1ef1 to\u00e1n c\u00f2n l\u1ea1i \u1edf kho b\u1ea1c th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3><span style=\"font-size: 24px;\"><b>1. T\u1ed5ng quan<\/b><\/span><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra tr\u01b0\u1eddng h\u1ee3p in <strong>B01-BCQT (B\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng)<\/strong> v\u1eabn c\u00f2n s\u1ed1 d\u01b0 <strong>D\u1ef1 to\u00e1n c\u00f2n l\u1ea1i \u1edf kho b\u1ea1c,<\/strong> gi\u00fap k\u1ebf to\u00e1n h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh nh\u1eadp li\u1ec7u, \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n.<\/p>\n<p><strong>Bi\u1ec3u hi\u1ec7n:<\/strong> D\u1ef1 to\u00e1n ngu\u1ed3n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7) th\u1ef1c t\u1ebf <b>kh\u00f4ng c\u00f2n \u1edf Kho b\u1ea1c <\/b>nh\u01b0ng tr\u00ean b\u00e1o c\u00e1o B01-BCQT v\u1eabn hi\u1ec3n th\u1ecb <b>D\u1ef1 to\u00e1n c\u00f2n l\u1ea1i \u1edf Kho b\u1ea1c<\/b> m\u00e3 s\u1ed1 132 (ho\u1eb7c m\u00e3 s\u1ed1 135 \u0111\u1ed1i v\u1edbi kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7)<\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-47743 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-05-40.png\" alt=\"\" width=\"1334\" height=\"809\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-05-40.png 1334w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-05-40-300x182.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-05-40-1024x621.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-05-40-768x466.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-05-40-50x30.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-05-40-60x36.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-05-40-100x61.png 100w\" sizes=\"auto, (max-width: 1334px) 100vw, 1334px\" \/><br \/>\n<b><br \/>\n<span style=\"font-size: 24px;\">2. C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd<\/span><\/b><\/h3>\n<h4>Nguy\u00ean nh\u00e2n 1: D\u1ef1 to\u00e1n c\u00f2n l\u1ea1i tr\u00ean M\u1eabu s\u1ed1 20a (C\u1ed9t 11) ch\u01b0a \u0111\u00fang s\u1ed1 li\u1ec7u<\/h4>\n<p><b>D\u1ef1 to\u00e1n c\u00f2n l\u1ea1i \u1edf Kho b\u1ea1c<\/b> m\u00e3 s\u1ed1 132 (ho\u1eb7c m\u00e3 s\u1ed1 135) tr\u00ean B01\/BCQT t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 li\u1ec7u c\u1ed9t 11 tr\u00ean m\u1eabu s\u1ed1 01a (20a) -&gt; V\u00ec v\u1eady anh\/ch\u1ecb ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u1ed9t 11 tr\u00ean m\u1eabu s\u1ed1 01a l\u00ean \u0111\u00fang s\u1ed1 li\u1ec7u tr\u01b0\u1edbc\u00a0<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/p>\n<ul>\n<li>N\u1ebfu s\u1ed1 li\u1ec7u c\u1ed9t 11 m\u1eabu s\u1ed1 20a \u1edf c\u00e1c ngu\u1ed3n l\u00ean ch\u01b0a \u0111\u00fang =&gt; B\u1ea1n th\u1ef1c hi\u1ec7n ki\u1ec3m tra l\u1ea1i theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/khi-in-mau-so-01-du%cc%a3-toan-con-la%cc%a3i-len-khong-dung-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<li>N\u1ebfu s\u1ed1 li\u1ec7u c\u1ed9t 11 m\u1eabu s\u1ed1 20a \u0111\u00e3 l\u00ean \u0111\u00fang =&gt; B\u1ea1n th\u1ef1c hi\u1ec7n ki\u1ec3m tra ti\u1ebfp \u1edf <strong>Nguy\u00ean nh\u00e2n 2<\/strong><\/li>\n<\/ul>\n<h4>Nguy\u00ean nh\u00e2n 2: TK 008 b\u1ecb thay \u0111\u1ed5i t\u00ednh ch\u1ea5t t\u00e0i kho\u1ea3n so v\u1edbi m\u1eb7c \u0111\u1ecbnh<\/h4>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Danh m\u1ee5c\\H\u1ec7 th\u1ed1ng T\u00e0i kho\u1ea3n<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ki\u1ec3m tra t\u00ednh ch\u1ea5t c\u1ee7a c\u00e1c TK 008 c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>C\u00e1c<strong> TK <\/strong><span class=\"ms-td-normal-span\"><strong>00811, 00812, 00821, 00822<\/strong> ph\u1ea3i \u0111\u1ec3 t\u00ednh ch\u1ea5t D<strong>\u01b0 N\u1ee3<\/strong><\/span><\/li>\n<li><span class=\"ms-td-normal-span\">C\u00e1c<strong> TK 008111, 008112, 008121, 008122, <\/strong><\/span><strong>008211, 008212, 008221, 008222 <\/strong>ph\u1ea3i \u0111\u1ec3 t\u00ednh ch\u1ea5t<strong> d\u01b0 C\u00f3.<\/strong><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o TK b\u1ecb sai t\u00ednh ch\u1ea5t v\u00e0 s\u1eeda l\u1ea1i theo t\u00ednh ch\u1ea5t \u0111\u00fang. Nh\u1ea5t <strong>C\u1ea5t<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-65219 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/tc-1.png\" alt=\"\" width=\"879\" height=\"799\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/tc-1.png 879w, \/ke-toan\/wp-content\/uploads\/2025\/11\/tc-1-300x273.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/11\/tc-1-768x698.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/11\/tc-1-50x45.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/11\/tc-1-60x55.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/11\/tc-1-100x91.png 100w\" sizes=\"auto, (max-width: 879px) 100vw, 879px\" \/><\/p>\n<h4>Nguy\u00ean nh\u00e2n 3: H\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi TK 008 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi t\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed<\/h4>\n<p data-pm-slice=\"1 1 []\">Tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu 20a (c\u1ed9t 11) \u0111\u00e3 \u0111\u00fang nh\u01b0ng ch\u1ec9 ti\u00eau D\u1ef1 to\u00e1n c\u00f2n l\u1ea1i tr\u00ean b\u00e1o c\u00e1o B01\/BCQT v\u1eabn ch\u01b0a \u0111\u00fang, nguy\u00ean nh\u00e2n th\u01b0\u1eddng do ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi t\u00ednh ch\u1ea5t ngu\u1ed3n ph\u00e1t sinh nh\u01b0 d\u01b0\u1edbi \u0111\u00e2y (v\u00ed d\u1ee5: ngu\u1ed3n t\u1ef1 ch\u1ee7 nh\u01b0ng ch\u1ee9ng t\u1eeb l\u1ea1i h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n kh\u00f4ng t\u1ef1 ch\u1ee7):<\/p>\n<p>Ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 <strong>giao t\u1ef1 ch\u1ee7<\/strong> th\u00ec h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c TK: 00812, 008121, 008122, 00822, 008221, 008222<\/p>\n<p>Ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 <strong>kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong> th\u00ec h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c TK: 00811, 008111, 008112, 00821, 008211, 008212.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul>\n<li>V\u00e0o bi\u1ec3u t\u01b0\u1ee3ng <b>T\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb\u00a0 ? (g\u00f3c ph\u1ea3i ph\u00eda tr\u00ean)<\/b><\/li>\n<li>T\u00edch ch\u1ecdn <b>Ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi s\u1ed5<\/b><\/li>\n<li><b>Ch\u1ecdn kho\u1ea3ng th\u1eddi gian ch\u1ee9a c\u00e1c ch\u1ee9ng t\u1eeb r\u00fat d\u1ef1 to\u00e1n \u0111\u00f3<\/b> (Th\u01b0\u1eddng l\u00e0 th\u1eddi gian xem b\u00e1o c\u00e1o)<b>\u00a0=&gt; <\/b>Nh\u1ea5n<b> T\u00ecm ki\u1ebfm<\/b><\/li>\n<li>L\u1ecdc <b>TK C\u00f3 l\u00e0 00821<\/b>\u00a0t\u01b0\u01a1ng \u1ee9ng<b> t\u00ednh ch\u1ea5t ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7 <\/b>v\u00e0 <b>TK C\u00f3 00822 <\/b>t\u01b0\u01a1ng \u1ee9ng<b> t\u00ednh ch\u1ea5t ngu\u1ed3n t\u1ef1 ch\u1ee7<\/b><\/li>\n<li>Theo \u1ea3nh v\u00ed d\u1ee5 trong ph\u1ea7n t\u1ed5ng quan, anh\/ch\u1ecb l\u1ecdc <strong>TK 008212<\/strong> Th\u1ef1c chi kh\u00f4ng t\u1ef1 ch\u1ee7 (v\u00ec c\u00f3 ph\u1ea7n chi nhi\u1ec1u h\u01a1n s\u1ed1 d\u1ef1 to\u00e1n n\u00ean cu\u1ed1i k\u1ef3 d\u01b0 \u00e2m)<\/li>\n<li>Anh\/ch\u1ecb l\u1ecdc th\u00eam theo <strong data-start=\"67\" data-end=\"86\">t\u00ednh ch\u1ea5t ngu\u1ed3n<\/strong> \u0111\u1ec3 ki\u1ec3m tra xem c\u00f3 ngu\u1ed3n n\u00e0o t\u00ednh ch\u1ea5t l\u00e0 <strong data-start=\"112\" data-end=\"122\">t\u1ef1 ch\u1ee7<\/strong> nh\u01b0ng \u0111ang h\u1ea1ch to\u00e1n v\u00e0o <strong data-start=\"148\" data-end=\"174\">t\u00e0i kho\u1ea3n kh\u00f4ng t\u1ef1 ch\u1ee7<\/strong> hay kh\u00f4ng. N\u1ebfu c\u00f3, v\u00e0o <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tinh-chat-nguon-kinh-phi\/#2-2-sua-tinh-chat-nguon\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"198\" data-end=\"237\">Danh m\u1ee5c\\T\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed<\/strong><\/a>, nh\u1ea5p \u0111\u00fap v\u00e0o t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i cho \u0111\u00fang. Sau \u0111\u00f3 m\u1edf ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n sai, s\u1eeda v\u1ec1 <strong data-start=\"353\" data-end=\"378\">t\u00e0i kho\u1ea3n 008 ph\u00f9 h\u1ee3p<\/strong> v\u00e0 <strong data-start=\"382\" data-end=\"394\">nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-47751 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-07-57.png\" alt=\"\" width=\"1363\" height=\"316\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-07-57.png 1363w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-07-57-300x70.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-07-57-1024x237.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-07-57-768x178.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-07-57-50x12.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-07-57-60x14.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-07-57-100x23.png 100w\" sizes=\"auto, (max-width: 1363px) 100vw, 1363px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67569 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/11-2.png\" alt=\"\" width=\"1290\" height=\"598\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/11-2.png 1290w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-2-300x139.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-2-1024x475.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-2-768x356.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-2-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-2-60x28.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/11-2-100x46.png 100w\" sizes=\"auto, (max-width: 1290px) 100vw, 1290px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Sau khi ch\u1ec9nh s\u1eeda xong, anh\/ch\u1ecb in l\u1ea1i b\u00e1o c\u00e1o \u0111\u1ec3 ki\u1ec3m tra<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-47753 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-21-42.png\" alt=\"\" width=\"1365\" height=\"834\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-21-42.png 1365w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-21-42-300x183.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-21-42-1024x626.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-21-42-768x469.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-21-42-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-21-42-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-28_11-21-42-100x61.png 100w\" sizes=\"auto, (max-width: 1365px) 100vw, 1365px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra tr\u01b0\u1eddng h\u1ee3p in B01-BCQT (B\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng) v\u1eabn c\u00f2n s\u1ed1 d\u01b0 D\u1ef1 to\u00e1n c\u00f2n l\u1ea1i \u1edf kho b\u1ea1c, gi\u00fap k\u1ebf to\u00e1n h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh nh\u1eadp li\u1ec7u, \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c s\u1ed1&#8230;<\/p>\n","protected":false},"author":7,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[123],"ht-kb-tag":[],"class_list":["post-9435","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\/9435","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\/7"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=9435"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9435\/revisions"}],"predecessor-version":[{"id":67571,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9435\/revisions\/67571"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=9435"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=9435"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=9435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}