{"id":34381,"date":"2025-03-24T09:50:09","date_gmt":"2025-03-24T02:50:09","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34381"},"modified":"2025-03-24T09:51:59","modified_gmt":"2025-03-24T02:51:59","slug":"thiet-lap-quy-tac-hach-toan-dong-thoi-nghiep-vu-nhan-lenh-chi-tien-thuc-chi-nguon-khong-giao-tu-chu-theo-huong-dan-cua-thong-tu-24-2024-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/thiet-lap-quy-tac-hach-toan-dong-thoi-nghiep-vu-nhan-lenh-chi-tien-thuc-chi-nguon-khong-giao-tu-chu-theo-huong-dan-cua-thong-tu-24-2024-tt-btc\/","title":{"rendered":"Thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi nghi\u1ec7p v\u1ee5 nh\u1eadn l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC"},"content":{"rendered":"<h2 id=\"1-muc-dich\">1. M\u1ee5c \u0111\u00edch<\/h2>\n<p>Ph\u1ea7n m\u1ec1m thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/p>\n<h2 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h2>\n<p>Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, khi \u0111\u01a1n v\u1ecb nh\u1eadn chi ti\u1ec1n th\u1ef1c chi, \u0111\u1ed1i v\u1edbi kinh ph\u00ed NSNN giao kh\u00f4ng t\u1ef1 ch\u1ee7 c\u1ea5p b\u1eb1ng ti\u1ec1n, ghi:<\/p>\n<p>N\u1ee3 TK 112: Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi: N\u1ee3 c\u00e1c TK 011.<\/p>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R4,\u00a0<\/strong>ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt l\u1ea1i quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi cho nghi\u1ec7p v\u1ee5 Nh\u1eadn l\u1ec7nh chi th\u1ef1c chi, Ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/p>\n<p><strong>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n<p>Anh\/ch\u1ecb ki\u1ec3m tra quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi t\u1ea1i <strong>Ti\u1ec7n \u00edch\\Thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34383 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/03\/1.jpg\" alt=\"\" width=\"654\" height=\"445\" srcset=\"\/2025\/wp-content\/uploads\/2025\/03\/1.jpg 654w, \/2025\/wp-content\/uploads\/2025\/03\/1-300x204.jpg 300w, \/2025\/wp-content\/uploads\/2025\/03\/1-50x34.jpg 50w, \/2025\/wp-content\/uploads\/2025\/03\/1-60x41.jpg 60w, \/2025\/wp-content\/uploads\/2025\/03\/1-100x68.jpg 100w\" sizes=\"auto, (max-width: 654px) 100vw, 654px\" \/><\/p>\n<p>T\u1ea1i nghi\u1ec7p v\u1ee5 <strong>Nh\u1eadn l\u1ec7nh chi th\u1ef1c chi<\/strong>, t\u00ednh ch\u1ea5t ngu\u1ed3n <strong>Kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong>, ghi:\u00a0<\/p>\n<p>N\u1ee3 TK 112<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 1351<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi: N\u1ee3 TK 011.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34385 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/03\/2-1.jpg\" alt=\"\" width=\"1034\" height=\"601\" srcset=\"\/2025\/wp-content\/uploads\/2025\/03\/2-1.jpg 1034w, \/2025\/wp-content\/uploads\/2025\/03\/2-1-300x174.jpg 300w, \/2025\/wp-content\/uploads\/2025\/03\/2-1-1024x595.jpg 1024w, \/2025\/wp-content\/uploads\/2025\/03\/2-1-768x446.jpg 768w, \/2025\/wp-content\/uploads\/2025\/03\/2-1-50x29.jpg 50w, \/2025\/wp-content\/uploads\/2025\/03\/2-1-60x35.jpg 60w, \/2025\/wp-content\/uploads\/2025\/03\/2-1-100x58.jpg 100w\" sizes=\"auto, (max-width: 1034px) 100vw, 1034px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch Ph\u1ea7n m\u1ec1m thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC. 2. Chi ti\u1ebft thay \u0111\u1ed5i Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[969],"ht-kb-tag":[],"class_list":["post-34381","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r4"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34381","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":2,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34381\/revisions"}],"predecessor-version":[{"id":34391,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34381\/revisions\/34391"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34381"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34381"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}