{"id":34799,"date":"2025-03-27T16:48:49","date_gmt":"2025-03-27T09:48:49","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34799"},"modified":"2025-08-05T15:28:43","modified_gmt":"2025-08-05T08:28:43","slug":"quy-trinh-hach-toan-nghiep-vu-lenh-chi-tien-tam-ung","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-hach-toan-nghiep-vu-lenh-chi-tien-tam-ung\/","title":{"rendered":"Quy tr\u00ecnh h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 L\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng"},"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. Khi \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch t\u1ea1m \u1ee9ng b\u1eb1ng L\u1ec7nh chi ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi, 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 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi:<\/p>\n<p>N\u1ee3 TK 005: L\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng<\/p>\n<p><strong>b. Khi \u0111\u01a1n v\u1ecb ho\u00e0n \u1ee9ng v\u1edbi NSNN:<\/strong><\/p>\n<p><strong><em>\u2013 Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb n\u1ed9p tr\u1ea3 NSNN, ghi:<\/em><\/strong><\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/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>C\u00f3 TK 005: L\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng<\/p>\n<p><strong><em>\u2013 Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh s\u1ed1 c\u1ea5p ph\u00e1t cho \u0111\u01a1n v\u1ecb, ghi:<\/em><\/strong><\/p>\n<p>N\u1ee3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/p>\n<p>C\u00f3 TK 005: L\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 s\u1eed d\u1ee5ng kinh ph\u00ed n\u00e0y th\u00ec c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb \u0111\u00e3 chi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy\u1ebft to\u00e1n NSNN, k\u1ebf to\u00e1n l\u1eadp b\u1ea3ng k\u00ea \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, ghi:<\/p>\n<p>C\u00f3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/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><em><strong>V\u00ed d\u1ee5:<\/strong>\u00a0\u0110\u01a1n v\u1ecb nh\u1eadn kinh ph\u00ed b\u1eb1ng l\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng, s\u1ed1 ti\u1ec1n 152.000.000\u0111.<\/em><\/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 t\u1ea1m \u1ee9ng.<\/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-39737 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/3-4.png\" alt=\"\" width=\"1213\" height=\"687\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/3-4.png 1213w, \/2025\/wp-content\/uploads\/2025\/08\/3-4-300x170.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/3-4-1024x580.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/3-4-768x435.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/3-4-50x28.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/3-4-60x34.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/3-4-100x57.png 100w\" sizes=\"auto, (max-width: 1213px) 100vw, 1213px\" \/><\/p>\n<p><strong>b. Ho\u00e0n \u1ee9ng v\u1edbi NSNN<\/strong><\/p>\n<p><em><strong>V\u00ed d\u1ee5:<\/strong>\u00a0\u0110\u01a1n v\u1ecb n\u1ed9p tr\u1ea3 NSNN s\u1ed1 ti\u1ec1n l\u00e0 52.000.000\u0111. S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i (100.000.000\u0111) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh s\u1ed1 c\u1ea5p ph\u00e1t cho \u0111\u01a1n v\u1ecb.<\/em><\/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> Nghi\u1ec7p v\u1ee5 l\u00e0 <strong>Nh\u1eadn l\u1ec7nh chi t\u1ea1m \u1ee9ng<\/strong>.<\/p>\n<p>T\u1ea1i m\u1ee5c <strong>H\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi,<\/strong>\u00a0ghi<strong>\u00a0C\u00f3 TK 005<\/strong>: L\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39741 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/4-2.png\" alt=\"\" width=\"1129\" height=\"742\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/4-2.png 1129w, \/2025\/wp-content\/uploads\/2025\/08\/4-2-300x197.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/4-2-1024x673.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/4-2-768x505.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/4-2-50x33.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/4-2-60x39.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/4-2-100x66.png 100w\" sizes=\"auto, (max-width: 1129px) 100vw, 1129px\" \/><\/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, b\u1ea1n 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\u00a0<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. Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n chuy\u1ec3n s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i t\u1eeb l\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng sang kinh ph\u00ed t\u1ea1i \u0111\u01a1n v\u1ecb:<\/p>\n<p>V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/p>\n<p>C\u00f3 TK 005: L\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng<\/p>\n<p>5. Sau khi \u0111\u00e3 s\u1eed d\u1ee5ng h\u1ebft s\u1ed1 kinh ph\u00ed n\u00e0y, \u0111\u01a1n v\u1ecb l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng:<\/p>\n<p>V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n:<\/p>\n<p>C\u00f3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/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-34799","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\/34799","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\/34799\/revisions"}],"predecessor-version":[{"id":39743,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34799\/revisions\/39743"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34799"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34799"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}