{"id":27119,"date":"2024-10-04T10:49:05","date_gmt":"2024-10-04T03:49:05","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=27119"},"modified":"2025-04-17T11:32:34","modified_gmt":"2025-04-17T04:32:34","slug":"nhan-du-toan-dau-nam","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/nhan-du-toan-dau-nam\/","title":{"rendered":"Nh\u1eadn d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m"},"content":{"rendered":"<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn:<\/strong><\/p>\n<div style=\"padding: 56.25% 0 0 0; position: relative;\"><iframe style=\"position: absolute; top: 0; left: 0; width: 100%; height: 100%;\" title=\"[MISA Mimosa 2025] H\u01b0\u1edbng d\u1eabn nh\u1eadn d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m\" src=\"https:\/\/player.vimeo.com\/video\/1035531879?badge=0&amp;autopause=0&amp;player_id=0&amp;app_id=58479\" frameborder=\"0\"><\/iframe><\/div>\n<p>&nbsp;<\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u0110\u1ecbnh kho\u1ea3n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>&#8211; Khi \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao d\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng trong n\u0103m, ghi:<\/p>\n<p>N\u1ee3 TK 006, 007, 008, 009. Trong \u0111\u00f3:<\/p>\n<ul>\n<li>Ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng giao t\u1ef1 ch\u1ee7: TK N\u01a1\u0323 00821\u00a0\u00a0<\/li>\n<li>Ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t giao t\u1ef1 ch\u1ee7: TK N\u01a1\u0323 00822<\/li>\n<li>Ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ea7u t\u01b0 XDCB: TK N\u01a1\u0323 0092<\/li>\n<li>Ngu\u1ed3n vi\u1ec7n tr\u1ee3: TK N\u1ee3 0072<\/li>\n<li>Ngu\u1ed3n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i: TK N\u1ee3 0062<\/li>\n<\/ul>\n<p>&#8211; \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p d\u1ef1 to\u00e1n NSNN \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, kho\u00e1n chi cho ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m th\u00ec c\u00f2n ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi b\u00fat to\u00e1n ghi nh\u1eadn doanh thu, ghi:<\/p>\n<p>N\u1ee3 TK 135 \u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p>C\u00f3 TK 511 \u2013 Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ol>\n<li>C\u0103n c\u1ee9 v\u00e0o b\u1ea3n d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t, C\u01a1 quan t\u00e0i ch\u00ednh (B\u1ed9 t\u00e0i ch\u00ednh, S\u1edf t\u00e0i ch\u00ednh, ph\u00f2ng t\u00e0i ch\u00ednh) l\u1eadp ph\u01b0\u01a1ng \u00e1n ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u00ecnh c\u01a1 quan ch\u1ee7 qu\u1ea3n ph\u00ea duy\u1ec7t.<\/li>\n<li>C\u01a1 quan ch\u1ee7 qu\u1ea3n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n ph\u00e2n b\u1ed5 v\u00e0 ra quy\u1ebft \u0111\u1ecbnh giao d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 th\u00f4ng b\u00e1o \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb.<\/li>\n<li>Kho b\u1ea1c nh\u1eadn th\u00f4ng b\u00e1o v\u1ec1 s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao, nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng kho b\u1ea1c \u0111\u1ec3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd.<\/li>\n<li>K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb nh\u1eadn quy\u1ebft \u0111\u1ecbnh giao d\u1ef1 to\u00e1n t\u1eeb C\u01a1 quan t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<\/ol>\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>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m <\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em><b>L\u01b0u \u00fd:\u00a0<\/b><\/em><\/p>\n<p><em><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p d\u01b0\u0323 toa\u0301n \u0111\u00e2\u0300u n\u0103m \u0111\u01b0\u01a1\u0323c giao \u0111\u00ea\u0301n Mu\u0323c thi\u0300 c\u00e2\u0300n thi\u00ea\u0301t l\u1eadp cho phe\u0301p nh\u1eadn d\u01b0\u0323 toa\u0301n chi ti\u00ea\u0301t t\u01a1\u0301i Mu\u0323c ta\u0323i H\u1ec7 th\u1ed1ng\\Tu\u0300y cho\u0323n\\Kho ba\u0323c v\u00e0 t\u00edch v\u00e0o \u00f4 Nh\u1eadn \u0111\u1ebfn m\u1ee5c.<\/span><\/em><\/p>\n<p><em><span style=\"font-weight: 400;\">&#8211; Khi h\u1ea1ch to\u00e1n, anh\/ch\u1ecb h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ea5p cha.<\/span><\/em><\/p>\n<p>1. V\u00e0o nghi\u1ec7p v\u1ee5 <b>Kho b\u1ea1c<\/b>, ch\u1ecdn <b>Nh\u1eadn d\u1ef1 to\u00e1n.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36305 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/0.png\" alt=\"\" width=\"963\" height=\"671\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/0.png 963w, \/2025\/wp-content\/uploads\/2024\/10\/0-300x209.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/0-768x535.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/0-50x35.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/0-60x42.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/0-100x70.png 100w\" sizes=\"auto, (max-width: 963px) 100vw, 963px\" \/><\/p>\n<p>2. T\u00edch ch\u1ecdn h\u00ecnh th\u1ee9c d\u1ef1 to\u00e1n <b>\u0110\u1ea7u n\u0103m<\/b>.<\/p>\n<p>3. Khai b\u00e1o c\u00e1c th\u00f4ng tin chung: Ng\u00e0y quy\u1ebft \u0111\u1ecbnh, S\u1ed1 quy\u1ebft \u0111\u1ecbnh, Di\u1ec5n gi\u1ea3i, th\u00f4ng tin ch\u1ee9ng t\u1eeb\u2026<\/p>\n<p>4. Khai b\u00e1o th\u00f4ng tin h\u1ea1ch to\u00e1n:\u00a0<\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Khi ch\u1ecdn Ngu\u00f4\u0300n, ph\u1ea7n m\u1ec1m m\u1eb7c \u0111i\u0323nh s\u0103\u0303n TK N\u01a1\u0323 t\u01b0\u01a1ng \u01b0\u0301ng:<\/span><\/p>\n<ul>\n<li>Ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng giao t\u1ef1 ch\u1ee7: TK N\u01a1\u0323 00821\u00a0\u00a0<\/li>\n<li>Ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t giao t\u1ef1 ch\u1ee7: TK N\u01a1\u0323 00822<\/li>\n<li>Ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ea7u t\u01b0 XDCB: TK N\u01a1\u0323 0092<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">&#8211; Nh\u1eadp s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao v\u00e0o c\u1ed9t S\u1ed1 ti\u1ec1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Cho\u0323n Nho\u0301m mu\u0323c chi; Ta\u0300i khoa\u0309n NH, KB; M\u00e3 th\u1ed1ng k\u00ea, Nhi\u1ec7m v\u1ee5\u2026<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36307 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-49.png\" alt=\"\" width=\"1100\" height=\"743\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-49.png 1100w, \/2025\/wp-content\/uploads\/2024\/10\/1-49-300x203.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-49-1024x692.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/1-49-768x519.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-49-50x34.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-49-60x41.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-49-100x68.png 100w\" sizes=\"auto, (max-width: 1100px) 100vw, 1100px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">5. N\u1ebfu ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n theo qu\u00fd ho\u1eb7c th\u00e1ng th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u00edch ch\u1ecdn <\/span><b>Theo qu\u00fd<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c <\/span><b>Theo th\u00e1ng<\/b><span style=\"font-weight: 400;\"> &gt;&gt; Nh\u1eadp s\u1ed1 d\u1ef1 to\u00e1n chi ti\u1ebft theo t\u1eebng k\u1ef3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 \u0111\u1ec1u s\u1ed1 d\u1ef1 to\u00e1n theo t\u1eebng k\u1ef3 th\u00ec ch\u1ecdn <\/span><b>T\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><b><i>V\u00ed d\u1ee5: <\/i><\/b><i><span style=\"font-weight: 400;\">Ch\u1ecdn t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 theo qu\u00fd &gt;&gt; Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 \u0111\u1ec1u cho 4 qu\u00fd.<\/span><\/i><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36309 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/2-43.png\" alt=\"\" width=\"1102\" height=\"512\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/2-43.png 1102w, \/2025\/wp-content\/uploads\/2024\/10\/2-43-300x139.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/2-43-1024x476.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/2-43-768x357.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/2-43-50x23.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/2-43-60x28.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/2-43-100x46.png 100w\" sizes=\"auto, (max-width: 1102px) 100vw, 1102px\" \/><\/p>\n<p>6. Nh\u1ea5n <b>C\u1ea5t<\/b> \u0111\u1ec3 l\u01b0u.<\/p>\n<p>7. N\u1ebfu mu\u1ed1n ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi th\u00ec ch\u1ecdn <b>C\u00f3<\/b> tr\u00ean th\u00f4ng b\u00e1o.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36311 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/3-33.png\" alt=\"\" width=\"1099\" height=\"512\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/3-33.png 1099w, \/2025\/wp-content\/uploads\/2024\/10\/3-33-300x140.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/3-33-1024x477.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/3-33-768x358.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/3-33-50x23.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/3-33-60x28.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/3-33-100x47.png 100w\" sizes=\"auto, (max-width: 1099px) 100vw, 1099px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36313 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/4-31.png\" alt=\"\" width=\"1100\" height=\"743\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/4-31.png 1100w, \/2025\/wp-content\/uploads\/2024\/10\/4-31-300x203.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/4-31-1024x692.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/4-31-768x519.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/4-31-50x34.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/4-31-60x41.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/4-31-100x68.png 100w\" sizes=\"auto, (max-width: 1100px) 100vw, 1100px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: &nbsp; Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[941],"ht-kb-tag":[],"class_list":["post-27119","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-nhan-du-toan"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27119","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/23"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27119\/revisions"}],"predecessor-version":[{"id":36317,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27119\/revisions\/36317"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27119"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27119"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}