{"id":27821,"date":"2024-10-08T11:17:36","date_gmt":"2024-10-08T04:17:36","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=27821"},"modified":"2025-04-21T14:08:48","modified_gmt":"2025-04-21T07:08:48","slug":"quy-trinh-rut-du-toan-thuc-chi-bang-chuyen-khoan-kho-bac","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-rut-du-toan-thuc-chi-bang-chuyen-khoan-kho-bac\/","title":{"rendered":"Quy tr\u00ecnh r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c"},"content":{"rendered":"<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><strong>a. R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n c\u00e1c kho\u1ea3n chi ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n<p>N\u1ee3 TK 611x, 612x<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng NSNN c\u1ea5p (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 1351: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p (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>b. R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 NL\u0110 va\u0300 ca\u0301c khoa\u0309n tri\u0301ch theo l\u01b0\u01a1ng<\/strong><\/p>\n<p>N\u1ee3 TK 331, 332, 334<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng NSNN c\u1ea5p (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 1351: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p (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>c. Ru\u0301t d\u01b0\u0323 toa\u0301n chuy\u1ec3n kho\u1ea3n kho b\u1ea1c mua TSC\u0110 qua l\u0103\u0301p \u0111\u0103\u0323t, cha\u0323y th\u01b0\u0309 ho\u0103\u0323c qua \u0111\u00e2\u0300u t\u01b0 XDCB<\/strong><\/p>\n<p>N\u1ee3 TK 241: X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang\u00a0<\/p>\n<p>C\u00f3 TK 111, 112, 135, 331,\u2026<\/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>d. Ru\u0301t d\u01b0\u0323 toa\u0301n chuy\u1ec3n kho\u1ea3n kho b\u1ea1c mua TSC\u0110 s\u1eed d\u1ee5ng ngay<\/strong><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng NSNN c\u1ea5p (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 1351: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p (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<\/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>Khi c\u00f3 nhu c\u1ea7u thanh to\u00e1n tr\u1ef1c ti\u1ebfp t\u1eeb kinh ph\u00ed ng\u00e2n s\u00e1ch, \u0111\u01a1n v\u1ecb th\u01b0\u1eddng th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng:<\/p>\n<ol>\n<li>K\u1ebf to\u00e1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kho b\u1ea1c thanh to\u00e1n kinh ph\u00ed cho \u0111\u01a1n v\u1ecb, bao g\u1ed3m: Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n (thanh to\u00e1n), C\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c kh\u00e1c: h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, danh s\u00e1ch nh\u1eadn ti\u1ec1n,\u2026 \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, kh\u00f4ng c\u00f3 danh s\u00e1ch k\u00e8m theo: th\u00ec ph\u1ea3i li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n \u0111\u00e3 th\u1ef1c chi theo m\u1eabu B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng \u0111\u1ec3 kho b\u1ea1c c\u00f3 c\u0103n c\u1ee9 duy\u1ec7t chi t\u1eebng kho\u1ea3n.<\/li>\n<li>K\u1ebf to\u00e1n chuy\u1ec3n h\u1ed3 s\u01a1 cho kho b\u1ea1c ki\u1ec3m so\u00e1t chi v\u00e0 duy\u1ec7t chi.<\/li>\n<li>Kho b\u1ea1c ki\u1ec3m so\u00e1t v\u00e0 duy\u1ec7t chi cho \u0111\u01a1n v\u1ecb, v\u00e0 chi ti\u1ec1n cho \u0111\u01a1n v\u1ecb.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o h\u00ecnh th\u1ee9c nh\u1eadn (ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, chuy\u1ec3n kho\u1ea3n kho b\u1ea1c) k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch.<\/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><span style=\"font-weight: 400;\">1. V\u00e0o ph\u00e2n h\u1ec7 <\/span><b>Kho b\u1ea1c<\/b><span style=\"font-weight: 400;\">, ch\u1ecdn <\/span><b>R\u00fat d\u1ef1 to\u00e1n\\R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36901 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-87.png\" alt=\"\" width=\"963\" height=\"621\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-87.png 963w, \/2025\/wp-content\/uploads\/2024\/10\/1-87-300x193.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-87-768x495.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-87-50x32.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-87-60x39.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-87-100x64.png 100w\" sizes=\"auto, (max-width: 963px) 100vw, 963px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">2. T\u00edch ch\u1ecdn <\/span><b>Th\u1ef1c chi<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3. Khai b\u00e1o th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb <\/span><b>R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Nh\u1eadp th\u00f4ng tin \u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n, \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb: Ng\u00e0y ch\u1ee9ng t\u1eeb, Ng\u00e0y h\u1ea1ch to\u00e1n, S\u1ed1 ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n, Ti\u1ec3u m\u1ee5c, S\u1ed1 ti\u1ec1n.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36931 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-89.png\" alt=\"\" width=\"1015\" height=\"620\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-89.png 1015w, \/2025\/wp-content\/uploads\/2024\/10\/1-89-300x183.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-89-768x469.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-89-50x31.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-89-60x37.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-89-100x61.png 100w\" sizes=\"auto, (max-width: 1015px) 100vw, 1015px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">4. Nh\u1ea5n <\/span><b>C\u1ea5t<\/b><span style=\"font-weight: 400;\">, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o. 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-36933 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/2-83.png\" alt=\"\" width=\"361\" height=\"163\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/2-83.png 361w, \/2025\/wp-content\/uploads\/2024\/10\/2-83-300x135.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/2-83-50x23.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/2-83-60x27.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/2-83-100x45.png 100w\" sizes=\"auto, (max-width: 361px) 100vw, 361px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">5. Anh\/ch\u1ecb ki\u1ec3m tra c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb <\/span><b>Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/b><span style=\"font-weight: 400;\">. Tu\u1ef3 v\u00e0o nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 ch\u1ec9nh s\u1eeda b\u00fat to\u00e1n h\u1ea1ch to\u00e1n 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-36935 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/3-70.png\" alt=\"\" width=\"1144\" height=\"745\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/3-70.png 1144w, \/2025\/wp-content\/uploads\/2024\/10\/3-70-300x195.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/3-70-1024x667.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/3-70-768x500.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/3-70-50x33.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/3-70-60x39.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/3-70-100x65.png 100w\" sizes=\"auto, (max-width: 1144px) 100vw, 1144px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">6. In <\/span><b>B\u1ea3ng k\u00ea n\u1ed9i dung thanh to\u00e1n\/t\u1ea1m \u1ee9ng (Ngh\u1ecb \u0111\u1ecbnh 11\/2020\/N\u0110-CP)<\/b><span style=\"font-weight: 400;\"> k\u00e8m gi\u1ea5y r\u00fat <\/span><b>C2-02a: Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Ngh\u1ecb \u0111\u1ecbnh 11\/2020\/N\u0110-CP)<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 mang ra kho b\u1ea1c duy\u1ec7t.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u1ea5n <\/span><b>In<\/b><span style=\"font-weight: 400;\">, ch\u1ecdn m\u1eabu c\u1ea7n in.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36937 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/4-61.png\" alt=\"\" width=\"1144\" height=\"502\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/4-61.png 1144w, \/2025\/wp-content\/uploads\/2024\/10\/4-61-300x132.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/4-61-1024x449.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/4-61-768x337.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/4-61-50x22.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/4-61-60x26.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/4-61-100x44.png 100w\" sizes=\"auto, (max-width: 1144px) 100vw, 1144px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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":[949],"ht-kb-tag":[],"class_list":["post-27821","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-rut-du-toan"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27821","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\/27821\/revisions"}],"predecessor-version":[{"id":36939,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27821\/revisions\/36939"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27821"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27821"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}