{"id":39965,"date":"2025-08-06T10:42:58","date_gmt":"2025-08-06T03:42:58","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=39965"},"modified":"2025-08-08T08:44:34","modified_gmt":"2025-08-08T01:44:34","slug":"toi-muon-hach-toan-lai-tien-gui-ngan-hang-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/toi-muon-hach-toan-lai-tien-gui-ngan-hang-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n h\u1ea1ch to\u00e1n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"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><\/p>\n<h3>I. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>1. L\u00e3i ti\u1ec1n g\u1eedi<\/strong><\/p>\n<p>Khi ph\u00e1t sinh l\u00e3i ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c, ghi:\u00a0<\/p>\n<p>N\u1ee3 TK 112: Chi ti\u1ebft t\u00e0i kho\u1ea3n Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n<p>C\u00f3 TK 515: Doanh thu t\u00e0i ch\u00ednh\u00a0<\/p>\n<p><em>B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e2u tr\u1ea3 l\u1eddi c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n l\u00e3i ti\u1ec1n g\u1eedi <a href=\"https:\/\/portal.mof.gov.vn\/hoidapcstc\/home\/cthoidap\/117065\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/em><\/p>\n<p><strong>2.\u00a0 Tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 thanh to\u00e1n c\u1ee7a Ng\u00e2n h\u00e0ng, Kho b\u1ea1c\u00a0<\/strong><\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c T\u00e0i kho\u1ea3n Ng\u00e2n h\u00e0ng, Kho b\u1ea1c \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e3i ti\u1ec1n g\u1eedi, khi tr\u1ea3 c\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 c\u1ee7a Ng\u00e2n h\u00e0ng, Kho b\u1ea1c ghi:\u00a0<\/p>\n<p>N\u1ee3 TK 615: Chi ph\u00ed t\u00e0i ch\u00ednh\u00a0<\/p>\n<p>C\u00f3 TK 112: Chi ti\u1ebft t\u00e0i kho\u1ea3n Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/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><\/p>\n<h3>II. Thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong>1. L\u00e3i ti\u1ec1n g\u1eedi<\/strong><\/h4>\n<ul>\n<li>V\u00e0o <strong>Ti\u1ec1n g\u1eedi\\Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi. <\/strong>Ch\u1ecdn <strong>N\u1ed9p v\u00e0o TK Ng\u00e2n h\u00e0ng, Kho b\u1ea1c <\/strong>t\u01b0\u01a1ng \u1ee9ng ph\u00e1t sinh l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 \u00a0h\u1ea1ch to\u00e1n <strong>N\u1ee3 TK 1121<\/strong>, <strong>C\u00f3 TK 515, <\/strong>s\u1ed1 ti\u1ec1n l\u00e3i.<\/li>\n<li><strong><em>L\u01b0u \u00fd:<\/em><\/strong> <em>N\u1ebfu <strong>TK 1121<\/strong> theo d\u00f5i theo ngu\u1ed3n, b\u1ea1n c\u1ea7n ch\u1ecdn \u0111\u00fang ngu\u1ed3n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh l\u00e3i ti\u1ec1n g\u1eedi<\/em><\/li>\n<\/ul>\n<p><em> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-41087 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-38-47.png\" alt=\"\" width=\"1207\" height=\"741\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-38-47.png 1207w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-38-47-300x184.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-38-47-1024x629.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-38-47-768x471.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-38-47-50x31.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-38-47-60x37.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-38-47-100x61.png 100w\" sizes=\"auto, (max-width: 1207px) 100vw, 1207px\" \/><\/em><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/li>\n<\/ul>\n<h4><strong style=\"font-size: 20px;\">2. Tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 thanh to\u00e1n c\u1ee7a Ng\u00e2n h\u00e0ng, Kho b\u1ea1c\u00a0<\/strong><\/h4>\n<ul>\n<li>V\u00e0o <strong>Ti\u1ec1n g\u1eedi\\Chi\u00a0ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi. <\/strong><strong>\u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n <\/strong>d\u00f2ng<strong> T\u00e0i kho\u1ea3n: <\/strong>ch\u1ecdn<strong> TK Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/strong> t\u01b0\u01a1ng \u1ee9ng ph\u00e1t sinh c\u00e1c kho\u1ea3n ph\u00ed thanh to\u00e1n v\u00e0 \u00a0h\u1ea1ch to\u00e1n <strong>N\u1ee3 TK 615<\/strong>, <strong>C\u00f3 TK 1121, <\/strong>s\u1ed1 ti\u1ec1n tr\u1ea3 c\u00e1c ph\u00ed d\u1ecbch v\u1ee5\u00a0<\/li>\n<li><strong><em>L\u01b0u \u00fd:<\/em><\/strong> <em>N\u1ebfu <strong>TK 1121<\/strong> theo d\u00f5i theo ngu\u1ed3n, b\u1ea1n c\u1ea7n ch\u1ecdn \u0111\u00fang ngu\u1ed3n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5<\/em><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-41089 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-40-54.png\" alt=\"\" width=\"1135\" height=\"797\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-40-54.png 1135w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-40-54-300x211.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-40-54-1024x719.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-40-54-768x539.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-40-54-50x35.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-40-54-60x42.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-08_8-40-54-100x70.png 100w\" sizes=\"auto, (max-width: 1135px) 100vw, 1135px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/li>\n<\/ul>\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":35,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[997],"ht-kb-tag":[],"class_list":["post-39965","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tien-gui"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/39965","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\/35"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/39965\/revisions"}],"predecessor-version":[{"id":41103,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/39965\/revisions\/41103"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=39965"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=39965"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=39965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}