{"id":39461,"date":"2025-07-23T15:50:22","date_gmt":"2025-07-23T08:50:22","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=39461"},"modified":"2025-07-23T15:56:37","modified_gmt":"2025-07-23T08:56:37","slug":"tai-san-co-dinh-2","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tai-san-co-dinh-2\/","title":{"rendered":"T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Ng\u00e0nh Gi\u00e1o d\u1ee5c)"},"content":{"rendered":"

1. T\u0103ng TSC\u0110 trong n\u0103m<\/h3>\n
1.1. Chuy\u1ec3n kho\u1ea3n mua TSC\u0110<\/strong><\/p>\n
\n
R\u00fat d\u1ef1 to\u00e1n mua TSC\u0110 t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay, kh\u00f4ng ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008222: Th\u1ef1c chi<\/p>\n
\n
R\u00fat d\u1ef1 to\u00e1n mua TSC\u0110 t\u1eeb ngu\u1ed3n giao kh\u00f4ng t\u1ef1 ch\u1ee7 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay, kh\u00f4ng ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008212: Th\u1ef1c chi<\/p>\n
\n
Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (2411)<\/p>\n
C\u00f3 TK 135, 511<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 00922: Th\u1ef1c chi<\/p>\n
1.2. Nh\u1eadn t\u00e0i s\u1ea3n do c\u1ea5p tr\u00ean c\u1ea5p<\/strong><\/p>\n
\n
Khi ti\u1ebfp nh\u1eadn TSC\u0110 m\u1edbi, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh c\u1ea5p ph\u00e1t kinh ph\u00ed b\u1eb1ng TSC\u0110 c\u1ee7a c\u01a1 quan c\u1ea5p tr\u00ean ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao TSC\u0110, ghi:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n
C\u00f3 TK 511, 518, \u2026..<\/p>\n
\n
Khi ti\u1ebfp nh\u1eadn TSC\u0110 \u0111\u00e3 qua s\u1eed d\u1ee5ng do c\u1ea5p tr\u00ean c\u1ea5p ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn v\u1ec1 s\u1eed d\u1ee5ng ngay, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh, bi\u00ean b\u1ea3n b\u00e0n giao TSC\u0110 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, ghi:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n
C\u00f3 214 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n lu\u1ef9 k\u1ebf TSC\u0110<\/p>\n
C\u00f3 TK 511, 518,\u2026.\u2013 (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n)<\/p>\n
Xem th\u00eam h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
2. T\u00ednh hao m\u00f2n TSC\u0110<\/h3>\n
1. T\u00ednh hao m\u00f2n TSC\u0110 t\u1eeb ngu\u1ed3n NSNN, ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3, ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i, ghi:<\/strong><\/p>\n
N\u1ee3 TK 6113, 6123: Chi ph\u00ed hao m\u00f2n TSC\u0110<\/p>\n
C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
2. T\u00ednh hao m\u00f2n TSC\u0110 t\u1eeb ngu\u1ed3n qu\u1ef9 ph\u00fac l\u1ee3i:<\/strong><\/p>\n
N\u1ee3 TK 35332: Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n
C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
3. T\u00ednh hao m\u00f2n TSC\u0110 t\u1eeb ngu\u1ed3n qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/strong><\/p>\n
N\u1ee3 TK 6113, 6123: Chi ph\u00ed hao m\u00f2n TSC\u0110<\/p>\n
C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
Xem th\u00eam h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
3. Ghi gi\u1ea3m TSC\u0110<\/h3>\n
Xem th\u00eam h\u01b0\u1edbng d\u1eabn\u00a0 t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u0103ng TSC\u0110 trong n\u0103m 1.1. Chuy\u1ec3n kho\u1ea3n mua TSC\u0110 R\u00fat d\u1ef1 to\u00e1n mua TSC\u0110 t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay, kh\u00f4ng ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed: N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c…<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[937],"ht-kb-tag":[],"class_list":["post-39461","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\/39461","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\/39461\/revisions"}],"predecessor-version":[{"id":39475,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/39461\/revisions\/39475"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=39461"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=39461"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=39461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}