6. Cu\u1ed1i n\u0103m k\u1ebft chuy\u1ec3n ph\u1ea7n \u0111\u00e3 chi t\u1eeb CCTL<\/strong><\/p>\n

<\/span><\/p>\n
3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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\n\n\n\n
\n<\/div><\/div>\n
<\/span><\/p>\n
3.1. Th\u00eam ngu\u1ed3n C\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/h4>\n
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\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Danh m\u1ee5c\\M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch\\Ngu\u1ed3n kinh ph\u00ed.
\n<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> T\u00edch chu\u1ed9t v\u00e0o Ngu\u1ed3n cha (v\u00ed d\u1ee5 : Ngu\u1ed3n kh\u00e1c ) , Nh\u1ea5n Th\u00eam<\/strong>. Khai b\u00e1o c\u00e1c th\u00f4ng tin:\u00a0M\u00e3 ngu\u1ed3n, T\u00ean ngu\u1ed3n<\/strong>.<\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
L\u01b0u y\u0301:<\/strong> Ma\u0303 ngu\u00f4\u0300n kinh phi\u0301 pha\u0309i b\u0103\u0301t \u0111\u00e2\u0300u b\u0103\u0300ng ma\u0303 ngu\u00f4\u0300n cha, Ngu\u1ed3n kh\u00e1c m\u00e3 ngu\u1ed3n l\u00e0 7 th\u00ec ngu\u1ed3n con ph\u1ea3i c\u00f3 m\u00e3 b\u1eaft \u0111\u1ea7u l\u00e0 7, v\u00ed d\u1ee5 7.1, 7.2, 7.3 \u2026. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p nh\u00e2\u0323p tru\u0300ng ma\u0303 ngu\u00f4\u0300n thi\u0300 anh\/ch\u1ecb t\u01b0\u0323 \u0111\u00f4\u0323ng t\u0103ng l\u00ean s\u00f4\u0301 ti\u00ea\u0301p theo.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.2. Nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang c\u1ee7a ngu\u1ed3n CCTL (d\u01b0 C\u00f3 TK 468 )<\/h4>\n
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\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Nghi\u1ec7p v\u1ee5\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o TK 4681.<\/strong><\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1eadp s\u1ed1 d\u01b0 t\u1ea1i c\u1ed9t D\u01b0 C\u00f3.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.3. H\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong n\u0103m c\u1ee7a ngu\u1ed3n CCTL (Tr\u00edch 40% ngu\u1ed3n CCTL t\u1eeb ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed; ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng SXKD)<\/h4>\n
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3.3.1 H\u1ea1ch to\u00e1n thu chi ngu\u1ed3n ho\u1ea1t \u0111\u1ed9ng SXKD, DV<\/h5>\n
V\u00ed d\u1ee5: <\/strong>\u0110\u01a1n v\u1ecb thu ti\u1ec1n h\u1ecdc ph\u00ed: 100 tri\u1ec7u \u0111\u1ed3ng (100%)<\/p>\n
Khi chi t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed:\u00a0 60 tri\u1ec7u \u0111\u1ed3ng (60%)<\/p>\n
Xem h\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
3.3.2. Tr\u00edch l\u1eadp 40% c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/h5>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o T\u1ed5ng h\u1ee3p\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> H\u1ea1ch to\u00e1n N\u1ee3 TK 421\/C\u00f3 TK 468: v\u00ed d\u1ee5 40 tri\u00ea\u0323u (40%)<\/strong><\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
$\"\"$ <\/strong><\/p>\n
3.3.3. Chi l\u01b0\u01a1ng t\u1eeb ngu\u1ed3n CCTL<\/strong><\/h5>\n
B\u01b0\u1edbc 1: Chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c sang TK ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng:<\/strong>\u00a0(N\u1ebfu \u0111\u01a1n v\u1ecb c\u1ea7n chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c =>\u00a0 TK ng\u00e2n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb => TK ATM c\u1ee7a t\u1eebng c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean)<\/p>\n
\n
\n
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V\u00e0o ph\u00e2n h\u1ec7\u00a0Ti\u1ec1n g\u1eedi\\ Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 1121\/C\u00f3 1121 (t\u1eeb TK NH, KB : TKKB; \u0110\u1ebfn TK NH, KB: TK ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng).<\/li>\n
Nh\u1ea5n C\u1ea5t\u00a0<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2: Chi l\u01b0\u01a1ng v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong><\/p>\n
\n
\n
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V\u00e0o ph\u00e2n h\u1ec7\u00a0Ti\u00ea\u0300n g\u01b0\u0309i\\Chi ti\u00ea\u0300n\\Chi ti\u00ea\u0300n g\u01b0\u0309i.<\/b><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 TK 334\/C\u00f3 TK 1121, ch\u1ecdn T\u00e0i kho\u1ea3n<\/strong> \u0111\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n
Nh\u1ea5n Ti\u1ec7n \u00edch\\H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng, h\u1ea1ch to\u00e1n N\u1ee3 TK 154, 642\/Co\u0301 TK 334: 30.000.000 \u0111\u1ed3ng<\/strong><\/li>\n
V\u00e0o Tab\u00a0Th\u1ed1ng k\u00ea<\/strong>, ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng.<\/li>\n
Nh\u1ea5n\u00a0C\u1ea5t<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/strong><\/p>\n
3.3.4. Chi n\u1ed9p b\u1ea3o hi\u1ec3m t\u1eeb ngu\u1ed3n CCTL<\/strong><\/h5>\n
\n
V\u00e0o Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi<\/strong><\/li>\n
H\u1ea1ch to\u00e1n N\u1ee3 TK 332\/Co\u0301 TK 112: 9.600.000 \u0111\u1ed3ng<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/strong><\/p>\n
\n
Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n
Nh\u1ea5n Ti\u1ec7n \u00edch\/H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o hi\u1ec3m tr\u00edch v\u00e0o l\u01b0\u01a1ng.<\/li>\n
S\u1eeda\u00a0TK N\u1ee3 611\u00a0<\/strong>th\u00e0nh\u00a0TK 6421<\/strong><\/li>\n
Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
3.3.5. Chi n\u1ed9p KPC\u0110 t\u1eeb ngu\u1ed3n CCTL<\/h5>\n
\n
V\u00e0o Ti\u1ec1n g\u1eedi\/Chi ti\u1ec1n\/Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n N\u1ee3 TK 3324\/C\u00f3 TK 112: 400.000 \u0111\u1ed3ng<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n
Nh\u1ea5n Ti\u1ec7n \u00edch\/H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m, h\u1ea1ch to\u00e1n N\u1ee3 TK154, 642\/C\u00f3 TK 3324: 400.000 \u0111\u1ed3ng
\n<\/strong><\/li>\n
Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
3.4.6. Cu\u1ed1i n\u0103m, k\u1ebft chuy\u1ec3n ph\u1ea7n \u0111\u00e3 chi t\u1eeb CCTL<\/h5>\n
\n
Thao t\u00e1c gi\u1ed1ng nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n
Ngo\u00e0i c\u00e1c b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c ngu\u1ed3n KP tr\u00ean b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ph\u1ea7n m\u1ec1m c\u00f2n t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n b\u00fat to\u00e1n c\u1ee7a ngu\u1ed3n CCTL:<\/li>\n<\/ul>\n
N\u1ee3 TK 911\/Co\u0301 TK 154, 642: 40 tri\u00ea\u0323u<\/p>\n
N\u1ee3 TK 421\/Co\u0301 TK 911: 40 tri\u00ea\u0323u<\/p>\n
\n
V\u00e0o T\u1ed5ng h\u1ee3p \\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c \\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/li>\n<\/ul>\n
H\u1ea1ch to\u00e1n ghi gi\u1ea3m ngu\u1ed3n CCTL: N\u1ee3<\/strong> TK 4681\/Co\u0301 TK 421: 40 tri\u00ea\u0323u<\/strong><\/p>\n
Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
$\"\"$ <\/p>\n
L\u01b0u \u00fd<\/strong>: T\u1ea1i c\u1ed9t Ti\u1ec3u m\u1ee5c ch\u1ecdn ti\u1ec3u m\u1ee5c 6001, ch\u1ecdn ngu\u1ed3n thu\u1ed9c ngu\u1ed3n kh\u00e1c \u0111\u1ec3 ph\u1ea7n m\u1ec1m l\u1ea5y s\u1ed1 li\u1ec7u ph\u1ea7n\u00a0IV. Thuy\u1ebft minh kh\u00e1c m\u1ee5c 2. Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/strong>\u00a0hi\u1ec3n th\u1ecb l\u00ean ch\u1ec9 ti\u00eau S\u1eed d\u1ee5ng cho c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng tr\u00ean\u00a0b\u00e1o c\u00e1o thuy\u1ebft minh B\u00e1o c\u00e1o quy\u1ebft to\u00e1n B03\/BCQT.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":35,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[977],"ht-kb-tag":[],"class_list":["post-40579","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-chung"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/40579","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":5,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/40579\/revisions"}],"predecessor-version":[{"id":55135,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/40579\/revisions\/55135"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=40579"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=40579"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=40579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}