{"id":34389,"date":"2025-03-24T10:01:25","date_gmt":"2025-03-24T03:01:25","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34389"},"modified":"2025-03-24T10:01:25","modified_gmt":"2025-03-24T03:01:25","slug":"thiet-lap-quy-tac-hach-toan-dong-thoi-nghiep-vu-chi-thuc-chi-cho-nguon-nsnn-nhan-bang-lenh-chi-tien-de-ke-toan-khong-phai-tu-thiet-lap","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/thiet-lap-quy-tac-hach-toan-dong-thoi-nghiep-vu-chi-thuc-chi-cho-nguon-nsnn-nhan-bang-lenh-chi-tien-de-ke-toan-khong-phai-tu-thiet-lap\/","title":{"rendered":"Thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi nghi\u1ec7p v\u1ee5 chi th\u1ef1c chi cho ngu\u1ed3n NSNN nh\u1eadn b\u1eb1ng l\u1ec7nh chi ti\u1ec1n \u0111\u1ec3 k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i t\u1ef1 thi\u1ebft l\u1eadp"},"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 cho nghi\u1ec7p v\u1ee5 chi th\u1ef1c chi cho ngu\u1ed3n NSNN nh\u1eadn b\u1eb1ng l\u1ec7nh chi ti\u1ec1n \u0111\u1ec3 k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i t\u1ef1 thi\u1ebft l\u1eadp<\/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 chi ti\u00eau theo nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3 t\u1eeb ngu\u1ed3n kinh ph\u00ed \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n v\u00e0 kho\u1ea3n chi \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy\u1ebft to\u00e1n NSNN, ghi:<\/p>\n<p>N\u1ee3 TK 152, 211, 241, 611, 612&#8230;<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 112: Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng l\u1ec7nh chi ti\u1ec1n<\/p>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R4,\u00a0<\/strong>ph\u1ea7n m\u1ec1m b\u1ed5 sung quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi cho nghi\u1ec7p v\u1ee5 Chi th\u1ef1c chi, C\u1ea5p ph\u00e1t l\u1ec7nh chi 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>Th\u1ef1c chi<\/strong>, c\u1ea5p ph\u00e1t <strong>L\u1ec7nh chi<\/strong>, ghi:\u00a0<\/p>\n<p>N\u1ee3 TK 152, 211, 241, 611, 612&#8230;<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 112: Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng l\u1ec7nh chi ti\u1ec1n<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34393 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/03\/3-1.jpg\" alt=\"\" width=\"1087\" height=\"601\" srcset=\"\/2025\/wp-content\/uploads\/2025\/03\/3-1.jpg 1087w, \/2025\/wp-content\/uploads\/2025\/03\/3-1-300x166.jpg 300w, \/2025\/wp-content\/uploads\/2025\/03\/3-1-1024x566.jpg 1024w, \/2025\/wp-content\/uploads\/2025\/03\/3-1-768x425.jpg 768w, \/2025\/wp-content\/uploads\/2025\/03\/3-1-50x28.jpg 50w, \/2025\/wp-content\/uploads\/2025\/03\/3-1-60x33.jpg 60w, \/2025\/wp-content\/uploads\/2025\/03\/3-1-100x55.jpg 100w\" sizes=\"auto, (max-width: 1087px) 100vw, 1087px\" \/><\/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 cho nghi\u1ec7p v\u1ee5 chi th\u1ef1c chi cho ngu\u1ed3n NSNN nh\u1eadn b\u1eb1ng l\u1ec7nh chi ti\u1ec1n \u0111\u1ec3 k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i t\u1ef1 thi\u1ebft l\u1eadp 2. Chi ti\u1ebft thay \u0111\u1ed5i Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, khi \u0111\u01a1n v\u1ecb&#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-34389","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\/34389","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":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34389\/revisions"}],"predecessor-version":[{"id":34395,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34389\/revisions\/34395"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34389"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34389"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}