{"id":27133,"date":"2024-10-04T11:00:04","date_gmt":"2024-10-04T04:00:04","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=27133"},"modified":"2025-04-17T11:40:43","modified_gmt":"2025-04-17T04:40:43","slug":"nhan-du-toan-bo-sung","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/nhan-du-toan-bo-sung\/","title":{"rendered":"Nh\u1eadn d\u1ef1 to\u00e1n b\u1ed5 sung"},"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 b\u1ed5 sung\" src=\"https:\/\/player.vimeo.com\/video\/1035551188?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<p>Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, do thay \u0111\u1ed5i nhi\u1ec7m v\u1ee5, ho\u1eb7c ph\u00e1t sinh c\u00e1c nhi\u1ec7m v\u1ee5 m\u1edbi m\u00e0 ch\u01b0a c\u00f3 trong d\u1ef1 to\u00e1n giao \u0111\u1ea7u n\u0103m, \u0111\u01a1n v\u1ecb c\u1ea7n xin d\u1ef1 to\u00e1n b\u1ed5 sung cho c\u00e1c kho\u1ea3n chi, quy tr\u00ecnh th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p>1. C\u0103n c\u1ee9 v\u00e0o c\u00e1c h\u1ed3 s\u01a1 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ea5p d\u1ef1 to\u00e1n b\u1ed5 sung \u0111\u01b0\u1ee3c duy\u1ec7t, c\u01a1 quan t\u00e0i ch\u00ednh ra quy\u1ebft \u0111\u1ecbnh c\u1ea5p b\u1ed5 sung d\u1ef1 to\u00e1n chuy\u1ec3n cho \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch v\u00e0 kho b\u1ea1c.<\/p>\n<p>2. Kho b\u1ea1c nh\u1eadn th\u00f4ng b\u00e1o v\u1ec1 s\u1ed1 d\u1ef1 to\u00e1n b\u1ed5 sung \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.<\/p>\n<p>3. 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.<\/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>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><b>L\u01b0u \u00fd:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 to\u00e1n b\u1ed5 sung \u0111\u01b0\u1ee3c giao \u0111\u1ebfn M\u1ee5c th\u00ec c\u1ea7n ph\u1ea3i thi\u1ebft l\u1eadp cho ph\u00e9p Nh\u1eadn d\u1ef1 to\u00e1n chi ti\u1ebft t\u1edbi M\u1ee5c t\u1ea1i H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\T\u00f9y ch\u1ecdn c\u1ee7a \u0111\u01a1n v\u1ecb\\Nghi\u1ec7p v\u1ee5\\Kho b\u1ea1c.<\/span><\/p>\n<p><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><\/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 <b>B\u1ed5 sung<\/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:<\/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 style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngu\u00f4\u0300n ng\u00e2n s\u00e1ch kh\u00f4ng t\u1ef1 ch\u1ee7: TK N\u01a1\u0323 00821\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngu\u00f4\u0300n ng\u00e2n s\u00e1ch t\u1ef1 ch\u1ee7: TK N\u01a1\u0323 00822.<\/span><\/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 <strong>S\u1ed1 ti\u1ec1n<\/strong>.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36319 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/5-28.png\" alt=\"\" width=\"1091\" height=\"537\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/5-28.png 1091w, \/2025\/wp-content\/uploads\/2024\/10\/5-28-300x148.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/5-28-1024x504.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/5-28-768x378.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/5-28-50x25.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/5-28-60x30.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/5-28-100x49.png 100w\" sizes=\"auto, (max-width: 1091px) 100vw, 1091px\" \/><\/p>\n<p>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:<\/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 th\u00e1ng &gt;&gt; Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 \u0111\u1ec1u cho 12 th\u00e1ng.<\/span><\/i><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36321 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/6-29.png\" alt=\"\" width=\"1091\" height=\"539\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/6-29.png 1091w, \/2025\/wp-content\/uploads\/2024\/10\/6-29-300x148.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/6-29-1024x506.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/6-29-768x379.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/6-29-50x25.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/6-29-60x30.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/6-29-100x49.png 100w\" sizes=\"auto, (max-width: 1091px) 100vw, 1091px\" \/><\/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-36323 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/7-33.png\" alt=\"\" width=\"1092\" height=\"498\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/7-33.png 1092w, \/2025\/wp-content\/uploads\/2024\/10\/7-33-300x137.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/7-33-1024x467.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/7-33-768x350.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/7-33-50x23.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/7-33-60x27.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/7-33-100x46.png 100w\" sizes=\"auto, (max-width: 1092px) 100vw, 1092px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36325 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/8-27.png\" alt=\"\" width=\"1093\" height=\"740\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/8-27.png 1093w, \/2025\/wp-content\/uploads\/2024\/10\/8-27-300x203.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/8-27-1024x693.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/8-27-768x520.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/8-27-50x34.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/8-27-60x41.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/8-27-100x68.png 100w\" sizes=\"auto, (max-width: 1093px) 100vw, 1093px\" \/><\/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-27133","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\/27133","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":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27133\/revisions"}],"predecessor-version":[{"id":43059,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27133\/revisions\/43059"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27133"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27133"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}