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

\n
<\/span>\u0110\u1ecbnh kho\u1ea3n<\/div>
\n
1. Khi x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn s\u1ed1 ph\u00ed, l\u1ec7 ph\u00ed s\u1ebd thu \u0111\u01b0\u1ee3c trong k\u1ef3, ghi:<\/strong><\/p>\n
N\u1ee3 TK 138: Ph\u1ea3i thu kh\u00e1c (1383)<\/p>\n
C\u00f3 TK 338: Ph\u1ea3i tr\u1ea3 kh\u00e1c (3383)<\/p>\n
2. Khi thu ph\u00ed, l\u1ec7 ph\u00ed b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 thu ph\u00ed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc cho c\u00e1c k\u1ef3 sau), ghi:<\/strong><\/p>\n
N\u1ee3 TK 111: Ti\u1ec1n m\u1eb7t<\/p>\n
C\u00f3 TK 138 (1383), 338 (3383)<\/p>\n
3. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c n\u1ed9p c\u1ea5p tr\u00ean, ghi:<\/strong><\/p>\n
N\u1ee3 TK 338: Ph\u1ea3i tr\u1ea3 kh\u00e1c (3383)<\/p>\n
C\u00f3 c\u00e1c TK 333, 336, 338 (3388)<\/p>\n
4. \u0110\u1ecbnh k\u1ef3, x\u00e1c \u0111\u1ecbnh s\u1ed1 kinh ph\u00ed t\u1eeb ti\u1ec1n thu ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh, ghi:<\/strong><\/p>\n
N\u1ee3 TK 338: Ph\u1ea3i tr\u1ea3 kh\u00e1c (3383)<\/p>\n
C\u00f3 TK 514 \u2013 Doanh thu t\u1eeb ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
N\u1ee3 012 \u2013 Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i<\/p>\n
5. Khi \u0111\u01a1n v\u1ecb chi ti\u00eau, s\u1eed d\u1ee5ng kinh ph\u00ed t\u1eeb ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i cho nhi\u1ec7m v\u1ee5 chi trong n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c 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:<\/strong><\/p>\n
N\u1ee3 c\u00e1c TK 152, 211, 612,\u2026<\/p>\n
C\u00f3 TK 112- Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n
\u0110\u1ed3ng th\u1eddi C\u00f3 TK 012- Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i (0122)<\/p>\n
6. \u0110\u1ed1i v\u1edbi s\u1ed1 d\u01b0 kinh ph\u00ed n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m nay, ghi:<\/strong><\/p>\n
N\u1ee3 TK 012- Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i (0121) (ghi \u00e2m).<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
N\u1ee3 TK 012- Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i (0122)<\/p>\n<\/div><\/div>\n
<\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div>
\n
1. Thu ph\u00ed, l\u1ec7 ph\u00ed<\/strong><\/h4>\n
V\u00ed d\u1ee5: Thu ph\u00ed ch\u1ee3 b\u1eb1ng ti\u1ec1n m\u1eb7t, s\u1ed1 ti\u1ec1n: 40.000.000 \u0111\u1ed3ng<\/em><\/p>\n
\n
Va\u0300o nghi\u1ec7p v\u1ee5\u00a0Ti\u1ec1n m\u1eb7t,<\/strong>\u00a0ch\u1ecdn\u00a0L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu.<\/strong><\/li>\n
T\u1ea1i m\u1ee5c H\u1ea1ch to\u00e1n<\/strong>: \u0110\u1ecbnh kho\u1ea3n TK N\u1ee3 1111, TK C\u00f3 3383<\/strong>, Ngu\u1ed3n l\u00e0\u00a0Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i<\/strong>,\u00a0C\u1ea5p ph\u00e1t<\/strong>\u00a0v\u00e0\u00a0Nghi\u1ec7p v\u1ee5<\/strong>\u00a0l\u00e0\u00a0Ghi thu \u2013 ghi chi<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
T\u1ea1i m\u1ee5c Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn\u00a0Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0\u00a0Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed.<\/strong><\/li>\n
C\u1ed9t\u00a0Ph\u00ed, l\u1ec7 ph\u00ed:\u00a0<\/strong>ch\u1ecdn t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
2. X\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p NSNN<\/strong><\/h4>\n
V\u00ed d\u1ee5: S\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p NSNN: 20.000.000 \u0111\u1ed3ng<\/em><\/p>\n
\n
Va\u0300o nghi\u1ec7p v\u1ee5\u00a0T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/li>\n
T\u1ea1i m\u1ee5c H\u1ea1ch to\u00e1n<\/strong>: \u0110\u1ecbnh kho\u1ea3n\u00a0TK N\u1ee3 3383,<\/strong>\u00a0TK C\u00f3 3332,<\/strong>\u00a0Ngu\u1ed3n\u00a0l\u00e0\u00a0Ph\u00ed, l\u1ec7 ph\u00ed<\/strong>\u00a0\u0111\u1ec3 l\u1ea1i<\/strong>,\u00a0C\u1ea5p ph\u00e1t\u00a0<\/strong>v\u00e0\u00a0Nghi\u1ec7p v\u1ee5\u00a0<\/strong>l\u00e0\u00a0Ghi thu \u2013 ghi chi<\/strong>.<\/li>\n
T\u1ea1i m\u1ee5c Th\u1ed1ng k\u00ea<\/strong>, C\u1ed9t Ph\u00ed, l\u1ec7 ph\u00ed:\u00a0<\/strong>ch\u1ecdn t\u01b0\u01a1ng \u1ee9ng<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
3. X\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb<\/h4>\n
V\u00ed d\u1ee5: S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb: 20.000.000 \u0111\u1ed3ng<\/em><\/p>\n
\n
Va\u0300o nghi\u1ec7p v\u1ee5\u00a0T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/li>\n
T\u1ea1i m\u1ee5c H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n\u00a0TK n\u1ee3 3383\/TK C\u00f3 514, h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi TK N\u1ee3 012<\/strong>,\u00a0S\u1ed1 ti\u1ec1n<\/strong>,\u00a0Ngu\u1ed3n<\/strong>\u00a0l\u00e0\u00a0Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i<\/strong>,\u00a0C\u1ea5p ph\u00e1t<\/strong>\u00a0v\u00e0\u00a0Nghi\u1ec7p v\u1ee5<\/strong>\u00a0l\u00e0\u00a0Ghi thu \u2013 ghi chi<\/strong>.<\/li>\n
T\u1ea1i m\u1ee5c Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn\u00a0Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0\u00a0Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed<\/strong>, ch\u1ecdn\u00a0Ph\u00ed, l\u1ec7 ph\u00ed\u00a0<\/strong>l\u00e0\u00a0Ph\u00ed ch\u1ee3.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
4. Chi t\u1eeb ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i:<\/h4>\n
\n
Va\u0300o nghi\u1ec7p v\u1ee5\u00a0Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong>.<\/li>\n
T\u1ea1i m\u1ee5c H\u1ea1ch to\u00e1n: \u0111\u1ecbnh kho\u1ea3n TK N\u1ee3 611, 612 TK C\u00f3 1111, S\u1ed1 ti\u1ec1n, Ngu\u1ed3n<\/strong>\u00a0l\u00e0\u00a0Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i, C\u1ea5p ph\u00e1t<\/strong>\u00a0v\u00e0\u00a0Nghi\u1ec7p v\u1ee5<\/strong>\u00a0l\u00e0\u00a0Ghi thu \u2013 ghi chi<\/strong>.<\/li>\n
T\u1ea1i m\u1ee5c Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn\u00a0Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0\u00a0Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed<\/strong>.<\/li>\n
Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
\u2013\u00a0 Tr\u00ean ch\u1ee9ng t\u1eeb chi, s\u1ed1 ti\u1ec1n 12.000.000 \u0111\u1ed3ng: h\u1ea1ch to\u00e1n TK N\u1ee3 611, TK C\u00f3 1111<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
\u2013\u00a0 Tr\u00ean ch\u1ee9ng t\u1eeb chi ho\u1ea1t \u0111\u1ed9ng, s\u1ed1 ti\u1ec1n 6.000.000 \u0111\u1ed3ng: h\u1ea1ch to\u00e1n TK N\u1ee3 611, TK C\u00f3 1111.<\/strong><\/p>\n
$\"\"$ <\/p>\n
5. Cu\u1ed1i k\u1ef3, t\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb chi t\u1eeb ngu\u1ed3n ghi thu – ghi chi v\u00e0 c\u00e2n \u0111\u1ed1i v\u1edbi s\u1ed1 thu ngu\u1ed3n ghi thu \u2013 ghi chi, \u0111\u01a1n v\u1ecb l\u00e0m th\u1ee7 t\u1ee5c ghi thu- ghi chi \u0111\u1ec3 b\u1ed5 sung ngu\u1ed3n kinh ph\u00ed<\/h3>\n
\n
Va\u0300o nghi\u1ec7p v\u1ee5\u00a0Kho ba\u0323c<\/strong>, cho\u0323n\u00a0L\u1eadp b\u1ea3ng k\u00ea\\L\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi thu ghi chi<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ch\u1ecdn\u00a0Kho\u1ea3ng th\u1eddi gian<\/strong>\u00a0c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb ghi thu ghi chi.<\/li>\n
Nh\u1eadp n\u1ed9i dung\u00a0Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\n
Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb:\u00a0Ng\u00e0y l\u1eadp, Ng\u00e0y h\u1ea1ch to\u00e1n, S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n
T\u00edch ch\u1ecdn nh\u1eefng ch\u1ee9ng t\u1eeb ghi thu ghi chi c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea.<\/li>\n
Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
In\u00a0L\u1ec7nh ghi thu, ghi chi<\/strong>\u00a0k\u00e8m\u00a0B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng<\/strong>\u00a0b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0In<\/strong>\u00a0tr\u00ean thanh c\u00f4ng c\u1ee5.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n m\u1ec1m in\u00a0L\u1ec7nh ghi thu, ghi chi ng\u00e2n s\u00e1ch<\/strong>\u00a0\u0111\u1ec3 tr\u00ecnh duy\u1ec7t v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
6. Sau khi \u0111\u01b0\u1ee3c kho b\u1ea1c ch\u1ea5p nh\u1eadn thanh to\u00e1n, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n thanh to\u00e1n nh\u1eefng ch\u1ee9ng t\u1eeb ghi thu \u2013 ghi chi<\/h3>\n
\n
V\u00e0o nghi\u1ec7p v\u1ee5\u00a0Kho b\u1ea1c<\/strong>, ch\u1ecdn L\u1eadp b\u1ea3ng k\u00ea\\Danh s\u00e1ch b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/strong>.<\/li>\n
Nh\u1ea5n \u0111\u00fap chu\u1ed9t v\u00e0o b\u1ea3ng k\u00ea \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan t\u00e0i ch\u00ednh duy\u1ec7t.<\/li>\n
Ch\u1ecdn m\u1ee5c Thanh to\u00e1n<\/strong>.<\/li>\n
T\u00edch ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan t\u00e0i ch\u00ednh duy\u1ec7t.<\/li>\n
Nh\u1ea5n\u00a0Thanh to\u00e1n<\/strong>\u00a0tr\u00ean thanh c\u00f4ng c\u1ee5.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
7. Cu\u1ed1i k\u1ef3, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/h3>\n
\n
V\u00e0o nghi\u1ec7p v\u1ee5\u00a0T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n
Khai b\u00e1o th\u00f4ng tin t\u1ea1i ph\u1ea7n\u00a0Ch\u1ee9ng t\u1eeb: Ng\u00e0y CT, Ng\u00e0y HT, S\u1ed1 CT.<\/strong><\/li>\n
Ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean nh\u1eefng ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n trong k\u1ef3 t\u1ea1i m\u00e0n h\u00ecnh\u00a0X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n
Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/li>\n<\/ul>\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":[975],"ht-kb-tag":[],"class_list":["post-34737","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-hach-toan-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34737","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\/34737\/revisions"}],"predecessor-version":[{"id":39727,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34737\/revisions\/39727"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34737"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34737"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}