{"id":27147,"date":"2024-10-04T11:10:12","date_gmt":"2024-10-04T04:10:12","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=27147"},"modified":"2026-03-18T14:50:12","modified_gmt":"2026-03-18T07:50:12","slug":"dieu-chinh-du-toan","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/dieu-chinh-du-toan\/","title":{"rendered":"\u0110i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n"},"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 \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n\" src=\"https:\/\/player.vimeo.com\/video\/1035837988?badge=0&amp;autopause=0&amp;player_id=0&amp;app_id=58479\" frameborder=\"0\"><\/iframe><\/div>\n<div>\u00a0<\/div>\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>Trong n\u0103m, khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n, c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh k\u1ebf to\u00e1n ghi:<\/p>\n<ul>\n<li><strong>V\u1edbi ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t giao t\u1ef1 ch\u1ee7:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 00822 (\u0111i\u1ec1u ch\u1ec9nh t\u0103ng ghi d\u01b0\u01a1ng, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ghi \u00e2m).<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u0110\u1ed3ng th\u1eddi, ghi\u00a0<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK\u00a0<strong>135<\/strong>\u00a0\u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK\u00a0<strong>511<\/strong>\u00a0\u2013 Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (<strong>Ghi d\u01b0\u01a1ng<\/strong>)<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK<strong>\u00a0511<\/strong>\u00a0\u2013 Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p\u00a0<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK\u00a0<strong>135<\/strong>\u00a0\u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (<strong>Ghi d\u01b0\u01a1ng<\/strong>)<\/p>\n<ul>\n<li><strong>V\u1edbi ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng giao t\u1ef1 ch\u1ee7:<\/strong>\u00a0TK N\u01a1\u0323 00821 (\u0111i\u1ec1u ch\u1ec9nh t\u0103ng ghi d\u01b0\u01a1ng, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ghi \u00e2m)\u00a0<\/li>\n<li><strong>V\u1edbi ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ea7u t\u01b0 XDCB:<\/strong>\u00a0TK N\u01a1\u0323 0092 (\u0111i\u1ec1u ch\u1ec9nh t\u0103ng ghi d\u01b0\u01a1ng, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ghi \u00e2m)<\/li>\n<\/ul>\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>\u0110\u01a1n v\u1ecb l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n v\u00e0 g\u1eedi \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n ch\u1ee7 qu\u1ea3n xem x\u00e9t ph\u00ea duy\u1ec7t (n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n th\u00ec g\u1eedi l\u00ean C\u01a1 quan t\u00e0i ch\u00ednh).<\/li>\n<li>Sau khi nh\u1eadn Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n, k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch \u0111\u1ec3 theo d\u00f5i.<\/li>\n<li>\u0110\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ti\u1ebft ki\u1ec7m chi t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch, k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb ghi gi\u1ea3m d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao trong n\u0103m.<\/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><b>L\u01b0u \u00fd<\/b><span style=\"font-weight: 400;\">: 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. Va\u0300o nghi\u1ec7p v\u1ee5 <b>Kho ba\u0323<\/b>c, cho\u0323n <b>\u0110i\u1ec1u ch\u1ec9nh d\u01b0\u0323 toa\u0301n<\/b>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36331 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-50.png\" alt=\"\" width=\"962\" height=\"641\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-50.png 962w, \/2025\/wp-content\/uploads\/2024\/10\/1-50-300x200.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-50-768x512.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-50-50x33.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-50-60x40.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-50-100x67.png 100w\" sizes=\"auto, (max-width: 962px) 100vw, 962px\" \/><\/p>\n<p>2. Khai b\u00e1o th\u00f4ng tin chung: Ng\u00e0y Q\u0110, S\u1ed1 Q\u0110, Di\u1ec5n gi\u1ea3i, th\u00f4ng tin Ch\u1ee9ng t\u1eeb.<\/p>\n<p>3. T\u1ea1i ph\u1ea7n th\u00f4ng tin chi ti\u1ebft:<\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao c\u1ee7a \u0111\u01a1n v\u1ecb chi ti\u1ebft theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i t\u1ea1i c\u1ed9t <\/span><b>S\u1ed1 \u0111\u01b0\u1ee3c giao<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Nh\u1eadp s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n v\u00e0o c\u1ed9t <\/span><b>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\">. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m th\u00ec nh\u1eadp s\u1ed1 \u00e2m (-).<\/span><\/p>\n<p><b>V\u00ed d\u1ee5:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 250.000.000 th\u00ec anh\/ch\u1ecb nh\u1eadp v\u00e0o c\u1ed9t S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh l\u00e0 -250.000.000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh t\u0103ng 250.000.000 th\u00ec anh\/ch\u1ecb nh\u1eadp v\u00e0o c\u1ed9t S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh l\u00e0 250.000.000.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ra s\u1ed1 d\u1ef1 to\u00e1n sau khi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i c\u1ed9t <\/span><b>S\u1ed1 sau \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36333 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/2b.png\" alt=\"\" width=\"1127\" height=\"517\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/2b.png 1127w, \/2025\/wp-content\/uploads\/2024\/10\/2b-300x138.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/2b-1024x470.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/2b-768x352.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/2b-50x23.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/2b-60x28.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/2b-100x46.png 100w\" sizes=\"auto, (max-width: 1127px) 100vw, 1127px\" \/><\/p>\n<p>4. T\u1ea1i ph\u1ea7n <strong>H\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>, anh\/ch\u1ecb nh\u1eadp \u0111\u1ecbnh kho\u1ea3n theo 1 trong 2 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 135 \u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 511 \u2013 Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p\u00a0<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 511 \u2013 Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p\u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 135 \u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)\u00a0<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-46179 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/03\/3-34.png\" alt=\"\" width=\"1113\" height=\"686\" srcset=\"\/2025\/wp-content\/uploads\/2026\/03\/3-34.png 1113w, \/2025\/wp-content\/uploads\/2026\/03\/3-34-300x185.png 300w, \/2025\/wp-content\/uploads\/2026\/03\/3-34-1024x631.png 1024w, \/2025\/wp-content\/uploads\/2026\/03\/3-34-768x473.png 768w, \/2025\/wp-content\/uploads\/2026\/03\/3-34-50x31.png 50w, \/2025\/wp-content\/uploads\/2026\/03\/3-34-60x37.png 60w, \/2025\/wp-content\/uploads\/2026\/03\/3-34-100x62.png 100w\" sizes=\"auto, (max-width: 1113px) 100vw, 1113px\" \/><\/p>\n<p>5. Nh\u1ea5n <b>C\u1ea5t. <\/b>Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o\u00a0<b><strong>Th\u00f4ng tin h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy t\u1eafc thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.\u00a0<\/strong><\/b>Nh\u1ea5n<b><strong> Kh\u00f4ng\u00a0<\/strong><\/b>\u0111\u1ec3 gi\u1eef nguy\u00ean h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36337 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/4-32.png\" alt=\"\" width=\"467\" height=\"119\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/4-32.png 467w, \/2025\/wp-content\/uploads\/2024\/10\/4-32-300x76.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/4-32-50x13.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/4-32-60x15.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/4-32-100x25.png 100w\" sizes=\"auto, (max-width: 467px) 100vw, 467px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: \u00a0 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-27147","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\/27147","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\/27147\/revisions"}],"predecessor-version":[{"id":46181,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27147\/revisions\/46181"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27147"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27147"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}