{"id":34785,"date":"2025-03-27T16:29:45","date_gmt":"2025-03-27T09:29:45","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34785"},"modified":"2025-08-05T15:12:53","modified_gmt":"2025-08-05T08:12:53","slug":"quy-trinh-hach-toan-nghiep-vu-lenh-chi-tien-thuc-chi","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-hach-toan-nghiep-vu-lenh-chi-tien-thuc-chi\/","title":{"rendered":"Quy tr\u00ecnh h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 L\u1ec7nh chi ti\u1ec1n th\u1ef1c chi"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u0110\u1ecbnh kho\u1ea3n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>a. Tr\u01b0\u1eddng h\u1ee3p ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng L\u1ec7nh chi ti\u1ec1n th\u1ef1c chi v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u01a1n v\u1ecb, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 112: Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n<p>C\u00f3 TK 1351 (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 th\u1ef1c chi)<\/p>\n<p>C\u00f3 TK 511 (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7 th\u1ef1c chi)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi:<\/p>\n<p>N\u1ee3 TK 011 (0111, 0112, 0113) (n\u1ebfu l\u00e0 L\u1ec7nh chi ti\u1ec1n th\u1ef1c chi)<\/p>\n<p><strong>b. Khi \u0111\u01a1n v\u1ecb r\u00fat ti\u1ec1n g\u1eedi \u0111\u01b0\u1ee3c c\u1ea5p b\u1eb1ng L\u1ec7nh chi ti\u1ec1n \u0111\u1ec3 chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u01a1n v\u1ecb, ghi:<\/strong><\/p>\n<p>N\u1ee3 c\u00e1c TK 141, 152, 153, 211, 611\u2026<\/p>\n<p>C\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>N\u1ee3 TK 1351: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng NSNN c\u1ea5p (N\u1ebfu chi t\u1eeb l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 011 \u2013 Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n (n\u1ebfu chi t\u1eeb ngu\u1ed3n NSNN c\u1ea5p b\u1eb1ng L\u1ec7nh chi ti\u1ec1n th\u1ef1c chi)<\/p>\n<p><strong>c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb thu h\u1ed3i l\u1ea1i kho\u1ea3n \u0111\u00e3 s\u1eed d\u1ee5ng (do s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch ho\u1eb7c b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n xu\u1ea5t to\u00e1n y\u00eau c\u1ea7u n\u1ed9p tr\u1ea3,\u2026) ghi:<\/strong><\/p>\n<p>N\u1ee3 c\u00e1c TK 111, 112, 138,\u2026<\/p>\n<p>C\u00f3 TK 152, 211, 241, 611, 612,\u2026<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 011 \u2013 Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p (ghi \u00e2m)<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>a. Nh\u1eadn kinh ph\u00ed b\u1eb1ng l\u1ec7nh chi ti\u1ec1n<\/strong><\/p>\n<p>1. Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n g\u1eedi<\/strong>, cho\u0323n\u00a0<strong>Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<p>2. Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb nh\u1eadn kinh ph\u00ed b\u1eb1ng l\u1ec7nh chi ti\u1ec1n.<\/p>\n<p>\u2013 Nh\u1eadp<strong>\u00a0Th\u00f4ng tin chung<\/strong>:\u00a0<strong>\u0110\u01a1n v\u1ecb n\u1ed9p<\/strong>,\u00a0<strong>\u0110\u1ecba ch\u1ec9<\/strong>,\u00a0<strong>N\u1ed9p v\u00e0o TK<\/strong>,\u00a0<strong>Di\u1ec5n gi\u1ea3i<\/strong>.<\/p>\n<p>\u2013 T\u1ea1i m\u1ee5c<strong>\u00a0H\u1ea1ch to\u00e1n<\/strong>: nh\u1eadp\u00a0<strong>TK C\u00f3, S\u1ed1 ti\u1ec1n, Ti\u1ec3u m\u1ee5c,\u00a0<\/strong>ch\u1ecdn\u00a0<strong>C\u1ea5p ph\u00e1t\u00a0<\/strong>l\u00e0\u00a0<strong>L\u1ec7nh chi<\/strong>,\u00a0<strong>Nghi\u1ec7p v\u1ee5<\/strong>\u00a0l\u00e0\u00a0<strong>Nh\u1eadn l\u1ec7nh chi th\u1ef1c chi<\/strong>.<\/p>\n<p>\u2013 Nh\u1ea5n\u00a0<strong>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh\u00a0<strong>TK N\u1ee3<\/strong> d\u1ef1a v\u00e0o c\u00e1c th\u00f4ng tin \u0111\u00e3 ch\u1ecdn tr\u00ean m\u1ee5c<strong>\u00a0H\u1ea1ch to\u00e1n<\/strong>\u00a0th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/p>\n<p>3. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39731 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/1-5.png\" alt=\"\" width=\"1136\" height=\"685\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/1-5.png 1136w, \/2025\/wp-content\/uploads\/2025\/08\/1-5-300x181.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/1-5-1024x617.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/1-5-768x463.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/1-5-50x30.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/1-5-60x36.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/1-5-100x60.png 100w\" sizes=\"auto, (max-width: 1136px) 100vw, 1136px\" \/><\/p>\n<p><strong>b. R\u00fat ti\u1ec1n g\u1eedi t\u1eeb L\u1ec7nh chi ti\u1ec1n \u0111\u1ec3 chi ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb<\/strong><\/p>\n<p>1. Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n g\u1eedi<\/strong>, cho\u0323n\u00a0<strong>Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<p>2. Khai ba\u0301o c\u00e1c th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi.<\/p>\n<p>\u2013 Nh\u1eadp th\u00f4ng tin chung:\u00a0<strong>\u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n<\/strong>,\u00a0<strong>\u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n<\/strong>.<\/p>\n<p>\u2013 Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft: Nh\u1eadp\u00a0<strong>TK N\u1ee3, TK C\u00f3, MLNS, <\/strong>C\u1ea5p ph\u00e1t l\u00e0 <strong>L\u1ec7nh chi, <\/strong>\u00a0Nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Th\u1ef1c chi<\/strong>.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p chi thanh to\u00e1n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch kh\u00f4ng t\u1ef1 ch\u1ee7 th\u00ec h\u1ea1ch to\u00e1n th\u00eam b\u00fat to\u00e1n k\u00e9p<strong>\u00a0N\u1ee3 TK 1351\/C\u00f3 TK 511<\/strong>,\u00a0<strong>Nghi\u1ec7p v\u1ee5<\/strong>\u00a0ch\u1ecdn gi\u1ed1ng b\u00fat to\u00e1n tr\u00ean.<\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Anh\/ch\u1ecb c\u1ea7n ph\u1ea3i ch\u1ecdn \u0111\u00fang nghi\u1ec7p v\u1ee5 khi chi t\u1eeb l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi \u0111\u1ec3 l\u00ean b\u00e1o c\u00e1o \u0111\u00fang.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39733 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/2-5.png\" alt=\"\" width=\"1097\" height=\"741\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/2-5.png 1097w, \/2025\/wp-content\/uploads\/2025\/08\/2-5-300x203.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/2-5-1024x692.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/2-5-768x519.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/2-5-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/2-5-60x41.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/2-5-100x68.png 100w\" sizes=\"auto, (max-width: 1097px) 100vw, 1097px\" \/><\/p>\n<p>3. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>. Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb c\u00e2u c\u1ea3nh b\u00e1o do th\u00f4ng tin h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi kh\u00e1c v\u1edbi quy t\u1eafc thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi. Nh\u1ea5n\u00a0<strong>Kh\u00f4ng<\/strong>\u00a0\u0111\u1ec3 gi\u1eef l\u1ea1i h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34791 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/03\/3-5.jpg\" alt=\"\" width=\"470\" height=\"121\" srcset=\"\/2025\/wp-content\/uploads\/2025\/03\/3-5.jpg 470w, \/2025\/wp-content\/uploads\/2025\/03\/3-5-300x77.jpg 300w, \/2025\/wp-content\/uploads\/2025\/03\/3-5-50x13.jpg 50w, \/2025\/wp-content\/uploads\/2025\/03\/3-5-60x15.jpg 60w, \/2025\/wp-content\/uploads\/2025\/03\/3-5-100x26.jpg 100w\" sizes=\"auto, (max-width: 470px) 100vw, 470px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi, anh\/ch\u1ecb v\u00e0o ph\u1ea7n Thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi v\u00e0 th\u00eam n\u1ed9i dung v\u1eeba h\u1ea1ch to\u00e1n theo h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/thiet-lap-quy-tac-hach-toan-dong-thoi\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/em><\/p>\n<p>4. Xem\/in m\u1eabu ch\u1ee9ng t\u1eeb li\u00ean quan v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c b\u1eb1ng c\u00e1ch nh\u1ea5n\u00a0<strong>In<\/strong>\u00a0tr\u00ean thanh c\u00f4ng c\u1ee5.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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-34785","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\/34785","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\/34785\/revisions"}],"predecessor-version":[{"id":39735,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34785\/revisions\/39735"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34785"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34785"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}