{"id":34689,"date":"2025-03-26T17:36:41","date_gmt":"2025-03-26T10:36:41","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34689"},"modified":"2025-08-19T08:18:16","modified_gmt":"2025-08-19T01:18:16","slug":"van-phong-tw-dang","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/van-phong-tw-dang\/","title":{"rendered":"V\u0103n ph\u00f2ng TW \u0110\u1ea3ng"},"content":{"rendered":"<p><em>Cho ph\u00e9p b\u00f4\u0309 sung th\u00eam c\u00e1c t\u1ec7p d\u01b0\u0303 lli\u1ec7u \u0111\u1eb7c th\u00f9 cu\u0309a \u0111\u01a1n vi\u0323 \u0111\u1eb7c th\u00f9 V\u0103n ph\u00f2ng TW \u0110\u1ea3ng.<\/em><\/p>\n<h3 id=\"i-them-dac-thu-ke-toan-dang\">I. Th\u00eam \u0111\u1eb7c th\u00f9 k\u1ebf to\u00e1n \u0110\u1ea3ng<\/h3>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/dap-ung-dac-thu-cua-van-phong-tw-dang-theo-thong-tu-24-2024-tt-btc\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<h3 id=\"ii-huong-dan-hach-toan-nghiep-vu-dac-thu-van-phong-tw-dang\">II. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 V\u0103n ph\u00f2ng TW \u0110\u1ea3ng<\/h3>\n<p>Sau khi th\u00eam \u0111\u1eb7c th\u00f9:<\/p>\n<p><strong>\u2013 Ph\u1ea7n m\u1ec1m b\u1ed5 sung c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1eb7c th\u00f9 V\u0103n ph\u00f2ng TW \u0110\u1ea3ng t\u1ea1i Danh m\u1ee5c\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n:<\/strong><\/p>\n<ul>\n<li>TK 155 \u2013 S\u1ea3n ph\u1ea9m (1551, 1552)<\/li>\n<li>TK 156 \u2013 H\u00e0ng ho\u00e1 (1561, 1562)<\/li>\n<li>TK 3388 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c (33881, 33888)<\/li>\n<li>TK 353 \u2013 C\u00e1c qu\u1ef9 \u0111\u1eb7c th\u00f9 (3535)<\/li>\n<li>TK 356 \u2013 Kinh ph\u00ed \u0111i\u1ec1u h\u00f2a t\u1eadp trung (3561, 3562, 3563)<\/li>\n<li>TK 515 \u2013 Doanh thu t\u00e0i ch\u00ednh (5151, 5158)<\/li>\n<li>TK 518 \u2013 Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ecbch v\u1ee5 (5181, 5188)<\/li>\n<li>TK 6118 \u2013 Chi ph\u00ed kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7 (61181, 61188)<\/li>\n<li>TK 615 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (6151, 6158)<\/li>\n<li>TK 711 \u2013 Thu nh\u1eadp kh\u00e1c (7111, 7118)<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39595 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/9.png\" alt=\"\" width=\"1141\" height=\"557\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/9.png 1141w, \/2025\/wp-content\/uploads\/2025\/08\/9-300x146.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/9-1024x500.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/9-768x375.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/9-50x24.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/9-60x29.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/9-100x49.png 100w\" sizes=\"auto, (max-width: 1141px) 100vw, 1141px\" \/><\/p>\n<p><strong>\u2013 Ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt l\u1ea1i b\u1ea3ng 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-39597 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/10.png\" alt=\"\" width=\"1033\" height=\"599\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/10.png 1033w, \/2025\/wp-content\/uploads\/2025\/08\/10-300x174.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/10-1024x594.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/10-768x445.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/10-50x29.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/10-60x35.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/10-100x58.png 100w\" sizes=\"auto, (max-width: 1033px) 100vw, 1033px\" \/><\/p>\n<p><strong>\u2013 Ph\u1ea7n m\u1ec1m b\u1ed5 sung th\u00eam Ngu\u1ed3n kinh ph\u00ed 09 \u201cNgu\u1ed3n \u0111\u1ea3ng ph\u00ed\u201d v\u00e0 T\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed 0230 \u201cNgu\u1ed3n \u0111\u1ea3ng ph\u00ed\u201d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39607 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/13.png\" alt=\"\" width=\"1169\" height=\"488\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/13.png 1169w, \/2025\/wp-content\/uploads\/2025\/08\/13-300x125.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/13-1024x427.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/13-768x321.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/13-50x21.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/13-60x25.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/13-100x42.png 100w\" sizes=\"auto, (max-width: 1169px) 100vw, 1169px\" \/><\/p>\n<p><strong>\u2013 Ph\u1ea7n m\u1ec1m b\u1ed5 sung th\u00eam 2 lo\u1ea1i Nghi\u1ec7p v\u1ee5 tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed3m: L\u1ec7nh chi c\u1ea5p cho c\u1ea5p d\u01b0\u1edbi, L\u1ec7nh chi nh\u1eadn t\u1eeb c\u1ea5p tr\u00ean<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39609 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/14.png\" alt=\"\" width=\"1092\" height=\"694\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/14.png 1092w, \/2025\/wp-content\/uploads\/2025\/08\/14-300x191.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/14-1024x651.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/14-768x488.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/14-50x32.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/14-60x38.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/14-100x64.png 100w\" sizes=\"auto, (max-width: 1092px) 100vw, 1092px\" \/><\/p>\n<h4 id=\"1-tai-khoan-3535-quy-du-tru-cua-dang\"><strong>1.\u00a0<\/strong>T\u00e0i kho\u1ea3n 3535 \u2013 Qu\u1ef9 d\u1ef1 tr\u1eef c\u1ee7a \u0110\u1ea3ng<\/h4>\n<p><strong>a. Ta\u0323i \u0111\u01a1n vi\u0323 c\u00e2\u0301p 1<\/strong><\/p>\n<p><strong>\u2013 Nghi\u1ec7p v\u1ee5 1<\/strong>: Khi ca\u0301c doanh nghi\u00ea\u0323p cu\u0309a \u0110a\u0309ng n\u00f4\u0323p ca\u0301c khoa\u0309n thu theo quy \u0111i\u0323nh va\u0300o quy\u0303 d\u01b0\u0323 tr\u01b0\u0303 cu\u0309a c\u01a1 quan \u0110a\u0309ng, ghi:<\/p>\n<p>N\u1ee3 ca\u0301c TK 111, 112<\/p>\n<p>C\u00f3 TK 3535 \u2013 Quy\u0303 d\u01b0\u0323 tr\u01b0\u0303 cu\u0309a \u0110a\u0309ng<\/p>\n<p><strong>\u2013 Nghi\u1ec7p v\u1ee5 2<\/strong>: S\u00f4\u0301 \u0110\u1ea3ng ph\u00ed c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9p v\u00e0o Qu\u1ef9 d\u1ef1 tr\u1eef c\u1ee7a c\u01a1 quan \u0110\u1ea3ng theo quy \u0111\u1ecbnh, ghi:<\/p>\n<p>N\u1ee3 ca\u0301c TK 111, 112<\/p>\n<p>C\u00f3 TK 3535 \u2013 Quy\u0303 d\u01b0\u0323 tr\u01b0\u0303 cu\u0309a \u0110a\u0309ng<\/p>\n<p><strong>\u2013 Nghi\u1ec7p v\u1ee5 3<\/strong>: L\u00e3i ti\u1ec1n g\u1eedi b\u1ed5 sung v\u00e0o Qu\u1ef9, ghi:<\/p>\n<p>N\u1ee3 ca\u0301c TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n<p>C\u00f3 TK 3535 \u2013 Quy\u0303 d\u01b0\u0323 tr\u01b0\u0303 cu\u0309a \u0110a\u0309ng<\/p>\n<p><strong>\u2013 Nghi\u1ec7p v\u1ee5 4<\/strong>: Khi chi qu\u1ef9 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan \u0110\u1ea3ng, ghi:<\/p>\n<p>N\u1ee3 TK 3535 \u2013 Quy\u0303 d\u01b0\u0323 tr\u01b0\u0303 cu\u0309a \u0110a\u0309ng<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112<\/p>\n<p><strong>b. T\u1ea1i \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n<\/strong><\/p>\n<p><strong>\u2013 Nghi\u1ec7p v\u1ee5 1:<\/strong>\u00a0Khi ca\u0301c c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi nh\u1eadn \u0111\u01b0\u1ee3c s\u1ed1 Qu\u1ef9 d\u1ef1 tr\u1eef c\u1ee7a \u0110\u1ea3ng c\u1ea5p tr\u00ean c\u1ea5p xu\u1ed1ng, ghi:<\/p>\n<p>N\u1ee3 ca\u0301c TK 111, 112<\/p>\n<p>C\u00f3 TK 135 \u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1358) (N\u1ebfu nh\u1eadn kinh ph\u00ed c\u00f3 \u0111i\u1ec1u ki\u1ec7n)<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 518 \u2013 Doanh thu t\u1eeb ho\u1ea1t\u00a0 \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 (N\u1ebfu nh\u1eadn kinh ph\u00ed kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>N\u1ee3 TK 012 \u2013 Kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/p>\n<p><em>Ch\u1ecdn C\u1ea5p ph\u00e1t: Kh\u00e1c, Nghi\u1ec7p v\u1ee5: Th\u1ef1c chi.<\/em><\/p>\n<p><strong>\u2013 Nghi\u1ec7p v\u1ee5 2<\/strong>: Khi s\u1eed d\u1ee5ng kinh ph\u00ed chi cho ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, ghi:<\/p>\n<p>N\u1ee3 TK 611, 612 \u2013 Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 012 \u2013 Kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi: (N\u1ebfu chi t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n)<\/p>\n<p>N\u1ee3 TK 135 \u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1358)<\/p>\n<p>C\u00f3 TK 518 \u2013 Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5\u00a0<\/p>\n<p><em>Ch\u1ecdn C\u1ea5p ph\u00e1t: Kh\u00e1c, Nghi\u1ec7p v\u1ee5: Th\u1ef1c chi.<\/em><\/p>\n<p><strong>\u2013 Nghi\u1ec7p v\u1ee5 3<\/strong>: Khi s\u1eed d\u1ee5ng kinh ph\u00ed chi cho \u0111\u1ea7u t\u01b0 XDCB, ghi:<\/p>\n<p>N\u1ee3 TK 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2412)<\/p>\n<p>C\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 012 \u2013 Kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>N\u1ee3 TK 135 \u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1358) (N\u1ebfu l\u00e0 kinh ph\u00ed c\u00f3 \u0111i\u1ec1u ki\u1ec7n)<\/p>\n<p>C\u00f3 TK 518 \u2013 Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/p>\n<p><em>Ch\u1ecdn C\u1ea5p ph\u00e1t: Kh\u00e1c, Nghi\u1ec7p v\u1ee5: Th\u1ef1c chi.<\/em><\/p>\n<ul>\n<li>Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao TSC\u0110 v\u00e0o s\u1eed d\u1ee5ng, c\u0103n c\u1ee9 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh (ho\u1eb7c gi\u00e1 t\u1ea1m t\u00ednh), ghi:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/p>\n<p>C\u00f3 TK 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2412)<\/p>\n<h4 id=\"2-hach-toan-ke-toan-mot-so-nghiep-vu-kinh-te-chu-yeu-doi-voi-cac-don-vi-hcsn-cua-dang\">2. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb HCSN c\u1ee7a \u0110\u1ea3ng<\/h4>\n<p><strong>* Khi \u0111\u01a1n v\u1ecb thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u1ecbch v\u1ee5, ghi:<\/strong><\/p>\n<p>N\u1ee3 ca\u0301c TK 111, 112<\/p>\n<p>C\u00f3 TK 531 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5<\/p>\n<p>C\u00f3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3)<\/p>\n<p><strong>* Khi c\u00f3 chi ph\u00ed ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 154 \u2013 Chi ph\u00ed SXKD, d\u1ecbch v\u1ee5 d\u1edf dang<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112, 331, 152, 153, 214, 332, 334,\u2026<\/p>\n<p><strong>*\u00a0 K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n th\u1ef1c t\u1ebf c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<p>C\u00f3 TK 154 \u2013 Chi ph\u00ed SXKD, d\u1ecbch v\u1ee5 d\u1edf dang<\/p>\n<p><strong>* Chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5, ghi:<\/strong><\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n<p>N\u1ee3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112, 331, 152, 153, 331, 332,\u2026<\/p>\n<p><strong>* Khi \u0111\u01a1n v\u1ecb c\u00f3 kho\u1ea3n thu nh\u1eadp kh\u00e1c, ghi:<\/strong><\/p>\n<p>N\u1ee3 c\u00e1c TK 111, 112<\/p>\n<p>C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/p>\n<p>C\u00f3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3)<\/p>\n<p><strong>* Khi ph\u00e1t sinh chi ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, ghi<\/strong>:<\/p>\n<p>N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c<\/p>\n<p>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112,\u2026<\/p>\n<p><strong>* \u0110\u1ecbnh k\u1ef3, x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 821 \u2013 Chi ph\u00ed thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<p>C\u00f3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3334)<\/p>\n<p><strong>* Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 531 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5<\/p>\n<p>C\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/p>\n<p><strong>* Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n thu nh\u1eadp kh\u00e1c, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/p>\n<p>C\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/p>\n<p><strong>* Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3 v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5 trong k\u1ef3, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/p>\n<p>C\u00f3 c\u00e1c TK 632, 642<\/p>\n<p><strong>* Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n chi ph\u00ed kh\u00e1c, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/p>\n<p>C\u00f3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c<\/p>\n<p><strong>* Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/p>\n<p>C\u00f3 TK 821 \u2013 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<p><strong>* Cu\u1ed1i k\u1ef3, t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5 v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/p>\n<p>C\u00f3 TK 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) lu\u1ef9 k\u1ebf\u00a0<\/p>\n<p><strong>*\u00a0 X\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p v\u1ec1 \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp sau thu\u1ebf cho ng\u00e2n s\u00e1ch \u0110\u1ea3ng, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) lu\u1ef9 k\u1ebf<\/p>\n<p>C\u00f3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c (33888)<\/p>\n<p>Khi n\u1ed9p ti\u1ec1n, ghi:<\/p>\n<p>N\u1ee3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c (33888)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112,\u2026<\/p>\n<h4 id=\"3-hach-toan-ke-toan-hoat-dong-thanh-ly-nhuong-ban-tscd\">3. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/h4>\n<p><strong>* Khi thu thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 (k\u1ec3 c\u1ea3 thu ti\u1ec1n b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd TSC\u0110, ghi:<\/strong><\/p>\n<p>N\u1ee3 c\u00e1c TK 111, 112<\/p>\n<p>C\u00f3 TK 135 \u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1358)<\/p>\n<p><strong>*\u00a0 Khi chi cho ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 135 \u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1358)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112<\/p>\n<p><strong>* S\u1ed1 ch\u00eanh l\u1ec7ch thu thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 tr\u1eeb chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch \u0110\u1ea3ng, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 135 \u2013 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1358)<\/p>\n<p>C\u00f3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c (33888)<\/p>\n<p>Khi n\u1ed9p, ghi:<\/p>\n<p>N\u1ee3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c (33888)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112<\/p>\n<h3 id=\"iii-in-bao-cao-dac-thu-van-phong-tw-dang\">III. In b\u00e1o c\u00e1o \u0111\u1eb7c th\u00f9 V\u0103n ph\u00f2ng TW \u0110\u1ea3ng<\/h3>\n<p>K\u1ebf to\u00e1n c\u00f3 th\u1ec3 in \u0111\u01b0\u1ee3c<strong>\u00a0B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0<strong>c\u1ee7a chi b\u1ed9, \u0111\u1ea3ng b\u1ed9 c\u01a1 s\u1edf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n<\/strong>\u00a0\u0111\u1ec3 ph\u1ea3n \u00e1nh chi ti\u1ebft c\u00e1c ngu\u1ed3n kinh ph\u00ed s\u1eed d\u1ee5ng v\u00e0 \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n theo t\u1eebng ngu\u1ed3n c\u1ee7a c\u01a1 quan \u0111\u1ea3ng b\u1eb1ng c\u00e1ch:<\/p>\n<p>1. V\u00e0o menu\u00a0<strong>B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o kh\u00e1c.<\/strong><\/p>\n<p>2. Nh\u1ea5n \u0111\u00fap chu\u1ed9t v\u00e0o <strong>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi b\u1ed9, \u0111\u1ea3ng b\u1ed9 c\u01a1 s\u1edf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39611 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/15.png\" alt=\"\" width=\"1371\" height=\"625\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/15.png 1371w, \/2025\/wp-content\/uploads\/2025\/08\/15-300x137.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/15-1024x467.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/15-768x350.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/15-50x23.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/15-60x27.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/15-100x46.png 100w\" sizes=\"auto, (max-width: 1371px) 100vw, 1371px\" \/><\/p>\n<p>3. Khai b\u00e1o tham s\u1ed1 b\u00e1o c\u00e1o. Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39613 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/16.png\" alt=\"\" width=\"469\" height=\"199\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/16.png 469w, \/2025\/wp-content\/uploads\/2025\/08\/16-300x127.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/16-50x21.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/16-60x25.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/16-100x42.png 100w\" sizes=\"auto, (max-width: 469px) 100vw, 469px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34705 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/03\/6-1.jpg\" alt=\"\" width=\"1164\" height=\"576\" srcset=\"\/2025\/wp-content\/uploads\/2025\/03\/6-1.jpg 1164w, \/2025\/wp-content\/uploads\/2025\/03\/6-1-300x148.jpg 300w, \/2025\/wp-content\/uploads\/2025\/03\/6-1-1024x507.jpg 1024w, \/2025\/wp-content\/uploads\/2025\/03\/6-1-768x380.jpg 768w, \/2025\/wp-content\/uploads\/2025\/03\/6-1-50x25.jpg 50w, \/2025\/wp-content\/uploads\/2025\/03\/6-1-60x30.jpg 60w, \/2025\/wp-content\/uploads\/2025\/03\/6-1-100x49.jpg 100w\" sizes=\"auto, (max-width: 1164px) 100vw, 1164px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cho ph\u00e9p b\u00f4\u0309 sung th\u00eam c\u00e1c t\u1ec7p d\u01b0\u0303 lli\u1ec7u \u0111\u1eb7c th\u00f9 cu\u0309a \u0111\u01a1n vi\u0323 \u0111\u1eb7c th\u00f9 V\u0103n ph\u00f2ng TW \u0110\u1ea3ng. I. Th\u00eam \u0111\u1eb7c th\u00f9 k\u1ebf to\u00e1n \u0110\u1ea3ng Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y. II. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 V\u0103n ph\u00f2ng TW \u0110\u1ea3ng Sau khi th\u00eam&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-34689","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34689","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\/34689\/revisions"}],"predecessor-version":[{"id":39615,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34689\/revisions\/39615"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34689"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34689"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}