Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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<\/span>I. Th\u00eam ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/div>
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1. V\u00e0o Danh m\u1ee5c<\/strong>, ch\u1ecdn M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch\\Ngu\u1ed3n kinh ph\u00ed<\/strong>.<\/p>\n
2. Ch\u1ecdn v\u00e0o Ngu\u1ed3n kh\u00e1c<\/strong>, nh\u1ea5n Th\u00eam.<\/strong><\/p>\n
$\"\"$ <\/p>\n
3. Khai b\u00e1o c\u00e1c th\u00f4ng tin:\u00a0M\u00e3 ngu\u1ed3n, T\u00ean ngu\u1ed3n<\/strong>. Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
L\u01b0u y\u0301:<\/strong> Ma\u0303 ngu\u00f4\u0300n kinh phi\u0301 pha\u0309i b\u0103\u0301t \u0111\u00e2\u0300u b\u0103\u0300ng ma\u0303 ngu\u00f4\u0300n cha, Ngu\u1ed3n kh\u00e1c m\u00e3 ngu\u1ed3n l\u00e0 7 th\u00ec ngu\u1ed3n con ph\u1ea3i c\u00f3 m\u00e3 b\u1eaft \u0111\u1ea7u l\u00e0 7, v\u00ed d\u1ee5 7.1, 7.2, 7.3 \u2026. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p nh\u1eadp tru\u0300ng ma\u0303 ngu\u00f4\u0300n thi\u0300 anh\/ch\u1ecb t\u01b0\u0323 \u0111\u1ed9ng t\u0103ng l\u00ean s\u00f4\u0301 ti\u00ea\u0301p theo.<\/em><\/p>\n<\/div><\/div>\n
<\/span>II. Nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang c\u1ee7a ngu\u1ed3n CCTL s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 468<\/div>
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1. V\u00e0o Nghi\u1ec7p v\u1ee5\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>. Nh\u1ea5n \u0111\u00fap chu\u1ed9t t\u1ea1i TK 4681 – Kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng <\/strong>(C\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm nhanh b\u1eb1ng c\u00e1ch t\u00ecm theo s\u1ed1 TK t\u1ea1i c\u1ed9t S\u1ed1 t\u00e0i kho\u1ea3n<\/strong>).<\/p>\n
$\"\"$ <\/p>\n
2. Nh\u1eadp s\u1ed1 d\u01b0 t\u1ea1i c\u1ed9t\u00a0D\u01b0 C\u00f3. <\/strong>Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
<\/span>III. H\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong n\u0103m c\u1ee7a ngu\u1ed3n CCTL (Tr\u00edch 40% ngu\u1ed3n CCTL t\u1eeb ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed; ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng SXKD)<\/div>
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1. Trong n\u0103m, h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh thu chi ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD<\/strong><\/p>\n
Xem h\u01b0\u1edbng d\u1eabn ph\u1ea7n \u0111\u1ecbnh kho\u1ea3n chi ti\u1ebft\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
2. Th\u1ef1c hi\u1ec7n tr\u00edch 40% CCTL<\/strong><\/p>\n
N\u01a1\u0323 TK 421\/Co\u0301 TK 468 (40%)<\/p>\n
3. Chi l\u01b0\u01a1ng t\u1eeb ngu\u1ed3n CCTL<\/strong><\/p>\n
\u2013 Khi co\u0301 pha\u0301t sinh: N\u01a1\u0323 TK\u00a0 611,612, 154, 642\/Co\u0301 TK 334<\/p>\n
\u2013 Khi chi: N\u01a1\u0323 TK 334\/Co\u0301 TK 111, 112<\/p>\n
4. Chi BH t\u1eeb ngu\u1ed3n CCTL (n\u1ebfu c\u00f3)<\/strong><\/p>\n
\u2013 Khi c\u00f3 ph\u00e1t sinh:<\/p>\n
BH tr\u00edch v\u00e0o l\u01b0\u01a1ng: N\u1ee3 TK\u00a0 611,612, 154, 642\/Co\u0301 TK 334<\/p>\n
N\u1ee3 TK 334\/C\u00f3 TK 332<\/p>\n
BH c\u01a1 quan \u0111\u00f3ng: N\u1ee3 TK\u00a0 611,612, 154, 642\/C\u00f3 TK 332<\/p>\n
\u2013 Khi thanh to\u00e1n BH: N\u1ee3 TK 332\/C\u00f3 TK 111,112<\/p>\n
5. Chi KPC\u0110 t\u1eeb ngu\u1ed3n CCTL (n\u1ebfu c\u00f3)<\/strong><\/p>\n
\u2013 Khi c\u00f3 ph\u00e1t sinh: N\u1ee3 TK\u00a0 611, 612, 154, 642\/C\u00f3 TK 3323<\/p>\n
\u2013 Khi thanh to\u00e1n BH: N\u1ee3 TK 3323\/C\u00f3 TK 111,112<\/p>\n
6. Cu\u1ed1i n\u0103m k\u1ebft chuy\u1ec3n ph\u1ea7n \u0111\u00e3 chi t\u1eeb CCTL<\/strong><\/p>\n
N\u01a1\u0323 TK 911\/Co\u0301 TK 612, 611, 154, 642<\/p>\n
N\u01a1\u0323 TK 421\/Co\u0301 TK 911<\/p>\n
N\u01a1\u0323 TK 468\/Co\u0301 TK 421<\/p>\n<\/div><\/div>\n
<\/span>IV. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div>\n
1. H\u1ea1ch to\u00e1n thu chi ngu\u1ed3n ho\u1ea1t \u0111\u1ed9ng SXKD, DV<\/h3>\n
V\u00ed d\u1ee5:\u00a0<\/strong>\u0110\u01a1n v\u1ecb thu ti\u1ec1n h\u1ecdc ph\u00ed: 100 tri\u1ec7u \u0111\u1ed3ng (100%)<\/p>\n
Khi chi t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed: 60 tri\u1ec7u \u0111\u1ed3ng (60%)<\/p>\n
>> Xem h\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
2. Tr\u00edch l\u1eadp 40% c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/h3>\n
T\u00f9y t\u1eebng lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb m\u00e0 c\u00e1ch tr\u00edch l\u1eadp c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng kh\u00e1c nhau. C\u00e1c \u0111\u01a1n v\u1ecb tham kh\u1ea3o tr\u01b0\u1edbc\u00a0\u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 3\u00a0Th\u00f4ng t\u01b0 s\u1ed1 46\/2019\/TT-BTC<\/span><\/span><\/a><\/strong>\u00a0\u0111\u1ec3 xem \u0111\u01a1n v\u1ecb m\u00ecnh tr\u00edch bao nhi\u00eau %, ho\u1eb7c tham kh\u1ea3o gi\u1ea3i \u0111\u00e1p c\u1ee7a BTC\u00a0 t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/span><\/p>\n
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V\u00e0o\u00a0T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/li>\n
H\u1ea1ch to\u00e1n\u00a0N\u1ee3 TK 421\/C\u00f3 TK 468: 40 tri\u00ea\u0323u (40%)<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
3. Chi l\u01b0\u01a1ng t\u1eeb ngu\u1ed3n CCTL<\/h3>\n
– Chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c sang TK ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng:<\/strong>\u00a0(N\u1ebfu \u0111\u01a1n v\u1ecb c\u1ea7n chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c =>\u00a0 TK ng\u00e2n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb => TK ATM c\u1ee7a t\u1eebng c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean)<\/p>\n
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V\u00e0o ph\u00e2n h\u1ec7\u00a0Ti\u1ec1n g\u1eedi\/ Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 1121\/C\u00f3 1121<\/strong> (TK \u0111i: TKKB; TK \u0111\u1ebfn: TK ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng).<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
– Chi l\u01b0\u01a1ng:<\/strong> (\u1ee6y nhi\u1ec7m chi qua ng\u00e2n h\u00e0ng):<\/p>\n
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V\u00e0o ph\u00e2n h\u1ec7\u00a0Ti\u00ea\u0300n g\u01b0\u0309i\/Chi ti\u00ea\u0300n\/Chi ti\u00ea\u0300n g\u01b0\u0309i.<\/b><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 TK 334\/C\u00f3 TK 1121<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Nh\u1ea5n\u00a0C\u1ea5t.<\/strong><\/li>\n
Nh\u1ea5n\u00a0Ti\u1ec7n \u00edch<\/strong>, ch\u1ecdn H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng, h\u1ea1ch to\u00e1n N\u1ee3 TK\u00a0611, 612, 154, 642\/Co\u0301 TK 334.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
4. Chi n\u1ed9p b\u1ea3o hi\u1ec3m t\u1eeb ngu\u1ed3n CCTL<\/h3>\n
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V\u00e0o\u00a0Ti\u1ec1n g\u1eedi\/Chi ti\u1ec1n\/Chi ti\u1ec1n g\u1eedi<\/strong><\/li>\n
H\u1ea1ch to\u00e1n N\u1ee3 TK 332\/Co\u0301 TK 112.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Nh\u1ea5n\u00a0C\u1ea5t.<\/strong><\/li>\n
Nh\u1ea5n\u00a0Ti\u1ec7n \u00edch\/H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o hi\u1ec3m tr\u00edch v\u00e0o l\u01b0\u01a1ng.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
5. Chi n\u1ed9p KPC\u0110 t\u1eeb ngu\u1ed3n CCTL<\/h3>\n
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V\u00e0o\u00a0Ti\u1ec1n g\u1eedi\/Chi ti\u1ec1n\/Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n\u00a0N\u1ee3 TK 3323\/C\u00f3 TK 112<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n\u00a0C\u1ea5t.<\/strong><\/li>\n
Nh\u1ea5n\u00a0Ti\u1ec7n \u00edch\/H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m, h\u1ea1ch to\u00e1n N\u1ee3 TK 611, 612, 154, 642\/C\u00f3 TK 3323.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
6. Cu\u1ed1i n\u0103m, k\u1ebft chuy\u1ec3n ph\u1ea7n \u0111\u00e3 chi t\u1eeb CCTL<\/h3>\n
\n
Thao t\u00e1c gi\u1ed1ng nh\u01b0 h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n
Ngo\u00e0i c\u00e1c b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c ngu\u1ed3n KP tr\u00ean b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ph\u1ea7n m\u1ec1m c\u00f2n t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n b\u00fat to\u00e1n c\u1ee7a ngu\u1ed3n CCTL:<\/li>\n<\/ul>\n
N\u1ee3 TK 911\/Co\u0301 TK 611, 612, 154, 642: 40 tri\u1ec7u<\/p>\n
N\u1ee3 TK 421\/Co\u0301 TK 911: 40 tri\u1ec7u<\/p>\n
\u0110\u01a1n v\u1ecb t\u1ef1 h\u1ea1ch to\u00e1n th\u00eam b\u00fat to\u00e1n ghi gi\u1ea3m ngu\u1ed3n CCTL:\u00a0N\u1ee3<\/strong>\u00a0TK 468\/Co\u0301 TK 421<\/strong><\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
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":[937],"ht-kb-tag":[],"class_list":["post-34571","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-nganh-giao-duc"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34571","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\/34571\/revisions"}],"predecessor-version":[{"id":39545,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34571\/revisions\/39545"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34571"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34571"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}