{"id":27181,"date":"2024-10-04T11:42:28","date_gmt":"2024-10-04T04:42:28","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=27181"},"modified":"2026-06-29T14:52:05","modified_gmt":"2026-06-29T07:52:05","slug":"rut-du-toan-chuyen-khoan-tra-luong","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/rut-du-toan-chuyen-khoan-tra-luong\/","title":{"rendered":"R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n tr\u1ea3 l\u01b0\u01a1ng"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\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><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft gi\u00fap b\u1ea1n n\u1eafm r\u00f5 c\u00e1c thao t\u00e1c\u00a0<strong>tr\u1ea3 l\u01b0\u01a1ng th\u1ef1c chi<\/strong>\u00a0cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean b\u1eb1ng\u00a0<strong>chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong>\u00a0tr\u1ef1c ti\u1ebfp t\u1eeb T\u00e0i kho\u1ea3n Kho b\u1ea1c t\u1edbi t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean m\u00e0 kh\u00f4ng th\u00f4ng qua ti\u1ec1n g\u1eedi (th\u1ebb ATM) hay ti\u1ec1n m\u1eb7t v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n<strong>\u00a0kh\u00f4ng l\u1eadp b\u1ea3ng l\u01b0\u01a1ng<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m m\u00e0 c\u00f3 s\u1eb5n b\u1ea3ng t\u00ednh l\u01b0\u01a1ng b\u00ean ngo\u00e0i (v\u00ed d\u1ee5 nh\u01b0 file excel)<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn<strong>\u00a0\u0111\u1ecbnh kho\u1ea3n<\/strong> theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.\u00a0<\/li>\n<li><strong>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m.<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>2.1. R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n tr\u1ea3 l\u01b0\u01a1ng<\/strong><\/p>\n<p>N\u1ee3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p>C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn TK C\u00f3 008 (008212, 008222): D\u1ef1 to\u00e1n th\u1ef1c chi<\/p>\n<p><strong>2.2\u00a0 H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong><\/p>\n<p>C\u0103n c\u1ee9 b\u1ea3ng t\u00ednh l\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t, k\u1ebf to\u00e1n l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng:<\/p>\n<p><strong><em>2.2.1 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7<\/em>:<\/strong><\/p>\n<p><strong>\u2013 \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb SNCL, \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD h\u1ea1ch to\u00e1n:<\/strong><\/p>\n<p>N\u1ee3 c\u00e1c TK 154, 642<\/p>\n<p>C\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p><strong>\u2013 \u0110\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD h\u1ea1ch to\u00e1n:<\/strong><\/p>\n<p>N\u1ee3 c\u00e1c TK 612<\/p>\n<p>C\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p><em><strong>2.2.2 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7 (kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb) h\u1ea1ch to\u00e1n:<\/strong><\/em><\/p>\n<p>N\u1ee3 c\u00e1c TK 611<\/p>\n<p>C\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/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=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 1: <\/strong>V\u00e0o nghi\u1ec7p v\u1ee5 <\/span><b>Kho b\u1ea1c<\/b><span style=\"font-weight: 400;\">, ch\u1ecdn <\/span><b>R\u00fat d\u1ef1 to\u00e1n<\/b><span style=\"font-weight: 400;\">\\<\/span><b>R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36349 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-52.png\" alt=\"\" width=\"962\" height=\"619\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-52.png 962w, \/2025\/wp-content\/uploads\/2024\/10\/1-52-300x193.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-52-768x494.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-52-50x32.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-52-60x39.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-52-100x64.png 100w\" sizes=\"auto, (max-width: 962px) 100vw, 962px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; <\/span>Ch\u1ecdn h\u00ecnh th\u1ee9c\u00a0<strong>T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/strong>,\u00a0<strong>T\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n\u00a0<\/strong>hay\u00a0<strong>Th\u1ef1c chi<\/strong>.<\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Nh\u1eadp th\u00f4ng tin <strong>\u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n, \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n, th\u00f4ng tin ch\u1ee9ng t\u1eeb.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Nh\u1eadp th\u00f4ng tin chi ti\u1ebft ch\u1ee9ng t\u1eeb: <strong>N\u1ed9i dung thanh to\u00e1n, m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch, S\u1ed1 ti\u1ec1n\u2026<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36351 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/2-46.png\" alt=\"\" width=\"1116\" height=\"604\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/2-46.png 1116w, \/2025\/wp-content\/uploads\/2024\/10\/2-46-300x162.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/2-46-1024x554.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/2-46-768x416.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/2-46-50x27.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/2-46-60x32.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/2-46-100x54.png 100w\" sizes=\"auto, (max-width: 1116px) 100vw, 1116px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <\/span><b>C\u1ea5t<\/b><span style=\"font-weight: 400;\">. H\u1ec7 th\u1ed1ng th\u00f4ng b\u00e1o sinh ch\u1ee9ng t\u1eeb, ch\u1ecdn <\/span><b>Sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n tr\u1ea3 l\u01b0\u01a1ng, <\/b><span style=\"font-weight: 400;\">nh\u1ea5n <\/span><b>\u0110\u1ed3ng \u00fd<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36353 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/3-35.png\" alt=\"\" width=\"380\" height=\"195\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/3-35.png 380w, \/2025\/wp-content\/uploads\/2024\/10\/3-35-300x154.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/3-35-50x26.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/3-35-60x31.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/3-35-100x51.png 100w\" sizes=\"auto, (max-width: 380px) 100vw, 380px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 4: <\/strong>Ph\u00e2\u0300n m\u00ea\u0300m t\u01b0\u0323 \u0111\u1ed9ng sinh ch\u01b0\u0301ng t\u01b0\u0300 <strong>Chuy\u00ea\u0309n khoa\u0309n tra\u0309 l\u01b0\u01a1ng<\/strong>, ha\u0323ch toa\u0301n\u00a0<strong>TK N\u01a1\u0323 334<\/strong>,<strong> TK Co\u0301 511\/1351 <\/strong>d\u1ef1a theo t\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed, \u0111\u00f4\u0300ng th\u01a1\u0300i sinh ha\u0323ch toa\u0301n \u0111\u00f4\u0300ng th\u01a1\u0300i ghi\u00a0<strong>Co\u0301 TK 008212, 008222\u00a0<\/strong>t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n \u0111\u00e3 h\u1ea1ch to\u00e1n tr\u00ean m\u1ee5c H\u1ea1ch to\u00e1n.<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m t\u00edch ch\u1ecdn s\u1eb5n <\/span><b>T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Nh\u1ea5n<\/span><b> C\u1ea5t<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 l\u01b0u.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36355 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/4-33.png\" alt=\"\" width=\"1092\" height=\"771\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/4-33.png 1092w, \/2025\/wp-content\/uploads\/2024\/10\/4-33-300x212.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/4-33-1024x723.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/4-33-768x542.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/4-33-50x35.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/4-33-60x42.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/4-33-100x71.png 100w\" sizes=\"auto, (max-width: 1092px) 100vw, 1092px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00edch ch\u1ecdn T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng th\u00ec tr\u00ean ch\u1ee9ng t\u1eeb, anh\/ch\u1ecb v\u00e0o <strong>Ti\u1ec7n \u00edch\\H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong>\u00a0\u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed.<\/em><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 6:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m sinh ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng. T\u00f9y v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u00e0 ngu\u1ed3n ph\u00e1t sinh anh\/ch\u1ecb c\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda cho ph\u00f9 h\u1ee3p. Nh\u1ea5n <\/span><b>C\u1ea5t<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36357 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/5-29.png\" alt=\"\" width=\"1119\" height=\"483\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/5-29.png 1119w, \/2025\/wp-content\/uploads\/2024\/10\/5-29-300x129.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/5-29-1024x442.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/5-29-768x331.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/5-29-50x22.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/5-29-60x26.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/5-29-100x43.png 100w\" sizes=\"auto, (max-width: 1119px) 100vw, 1119px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[939],"ht-kb-tag":[],"class_list":["post-27181","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-rut-du-toan"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27181","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\/27181\/revisions"}],"predecessor-version":[{"id":47735,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27181\/revisions\/47735"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27181"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27181"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}