{"id":42595,"date":"2025-08-13T09:34:24","date_gmt":"2025-08-13T02:34:24","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=42595"},"modified":"2025-08-13T15:07:08","modified_gmt":"2025-08-13T08:07:08","slug":"khi-chuyen-khoan-qua-kho-bac-cho-cac-doi-tuong-bi-sai-khoan-ma-nganh-kt-cua-cung-1-nguon-ngan-sach-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khi-chuyen-khoan-qua-kho-bac-cho-cac-doi-tuong-bi-sai-khoan-ma-nganh-kt-cua-cung-1-nguon-ngan-sach-thi-lam-the-nao\/","title":{"rendered":"Khi chuy\u1ec3n kho\u1ea3n qua kho b\u1ea1c cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb sai kho\u1ea3n (m\u00e3 ng\u00e0nh KT) c\u1ee7a c\u00f9ng 1 ngu\u1ed3n ng\u00e2n s\u00e1ch 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>\u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<\/div><\/div>\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<h4>1. \u0110\u1ed1i v\u1edbi ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1.1. V\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (SNCL) v\u00e0 c\u01a1 quan kh\u00e1c c\u00f3 thu ho\u1ea1t \u0111\u1ed9ng SXKD:<\/p>\n<ul>\n<li>Gi\u1ea3m KHO\u1ea2N sai: <strong style=\"font-family: inherit; font-size: inherit;\">N\u1ee3 TK 154, 642\/C\u00f3 TK 1351: <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">S\u1ed1 ti\u1ec1n \u00e2m<\/span><\/strong><span style=\"color: #800000;\" data-darkreader-inline-color=\"\"><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">,<\/span><\/span><strong style=\"font-family: inherit; font-size: inherit;\"><span style=\"color: #800000;\" data-darkreader-inline-color=\"\"><span style=\"color: #000000;\" data-darkreader-inline-color=\"\"> \u0110T C\u00f3 TK 008222 \u00e2m ti\u1ec1n<\/span><\/span><\/strong><\/li>\n<\/ul>\n<ul>\n<li>T\u0103ng KHO\u1ea2N \u0111\u00fang: <strong style=\"font-family: inherit; font-size: inherit;\">N\u1ee3 TK 154, 642\/C\u00f3 TK 1351: <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<span style=\"color: #000000;\" data-darkreader-inline-color=\"\">,<\/span> <span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\u0110T C\u00f3 TK 008222 d\u01b0\u01a1ng ti\u1ec1n<\/span><\/span><\/strong><\/li>\n<\/ul>\n<p>1.2 V\u1edbi c\u01a1 quan h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan kh\u00e1c kh\u00f4ng c\u00f3 thu ho\u1ea1t \u0111\u1ed9ng SXKD:<\/p>\n<ul>\n<li>Gi\u1ea3m KHO\u1ea2N sai: <strong style=\"font-family: inherit; font-size: inherit;\">N\u1ee3 TK 612x\/C\u00f3 TK 1351: <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">S\u1ed1 ti\u1ec1n \u00e2m<\/span><\/strong><span style=\"color: #800000;\" data-darkreader-inline-color=\"\"><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">,<\/span><\/span><strong style=\"font-family: inherit; font-size: inherit;\"><span style=\"color: #800000;\" data-darkreader-inline-color=\"\"><span style=\"color: #000000;\" data-darkreader-inline-color=\"\"> \u0110T C\u00f3 TK 008222 \u00e2m ti\u1ec1n<\/span><\/span><\/strong><\/li>\n<\/ul>\n<ul>\n<li>T\u0103ng KHO\u1ea2N \u0111\u00fang: <strong style=\"font-family: inherit; font-size: inherit;\">N\u1ee3 TK 612x\/C\u00f3 TK 1351: <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<span style=\"color: #000000;\" data-darkreader-inline-color=\"\">,<\/span> <span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\u0110T C\u00f3 TK 008222 d\u01b0\u01a1ng ti\u1ec1n<\/span><\/span><\/strong><\/li>\n<\/ul>\n<\/div><\/div>\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<h4>2. \u0110\u1ed1i v\u1edbi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Gi\u1ea3m KHO\u1ea2N sai: <b style=\"font-family: inherit; font-size: inherit;\">N\u1ee3 TK 611x\/C\u00f3 TK 511: <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">S\u1ed1 ti\u1ec1n \u00e2m<\/span>, \u0110T C\u00f3 TK 008212 <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">\u00e2m ti\u1ec1n<\/span><\/b><\/li>\n<\/ul>\n<ul>\n<li>T\u0103ng KHO\u1ea2N \u0111\u00fang: <b style=\"font-family: inherit; font-size: inherit;\">N\u1ee3 TK 611x\/C\u00f3 TK 511: <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/span>, \u0110T C\u00f3 TK 008212 <span style=\"color: #800000;\" data-darkreader-inline-color=\"\">d\u01b0\u01a1ng ti\u1ec1n<\/span><\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>V\u00ed d\u1ee5: T\u1ea1i \u0111\u01a1n v\u1ecb tr\u01b0\u1eddng h\u1ecdc (\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp)<\/b><\/p>\n<p>&#8211; Ng\u00e0y 01\/05, \u0111\u01a1n v\u1ecb c\u1ea7n chuy\u1ec3n ti\u1ec1n th\u1ef1c chi qua kho b\u1ea1c cho nh\u00e0 cung c\u1ea5p s\u1ed1 ti\u1ec1n 5.000.000 \u0111\u1ed3ng, ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ef1 ch\u1ee7, ti\u1ec3u m\u1ee5c 6551 kho\u1ea3n 072<\/p>\n<p>&#8211; Khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u1ec1n t\u1ea1i kho b\u1ea1c, b\u1ea1n chuy\u1ec3n ti\u1ec1n nh\u1ea7m \u1edf ti\u1ec3u m\u1ee5c 6551, \u0111\u00e3 h\u1ea1ch to\u00e1n N\u1ee3 TK 6428\/C\u00f3 TK 1351: S\u1ed1 ti\u1ec1n 5.000.000 \u0111\u1ed3ng th\u1eddi ghi C\u00f3 TK 008222: s\u1ed1 ti\u1ec1n 5.000.000 \u0111\u1ed3ng ti\u1ec3u m\u1ee5c 6551, Kho\u1ea3n 073<\/p>\n<p>&#8211; \u0110\u1ebfn ng\u00e0y 01\/06: Kho b\u1ea1c th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n chuy\u1ec3n cho \u0111\u01a1n v\u1ecb h\u01b0\u1edfng b\u1ecb sai <strong>Kho\u1ea3n<\/strong> v\u00e0 y\u00eau c\u1ea7u l\u00e0m th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i kho\u1ea3n b\u1ecb sai sang Kho\u1ea3n 072<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">1. V\u00e0o ph\u00e2n h\u1ec7 <\/span><b>T\u1ed5ng h\u1ee3p<\/b><span style=\"font-weight: 400;\">, ch\u1ecdn <\/span><b>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b><span style=\"font-weight: 400;\">\\<\/span><b>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36711 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-79.png\" alt=\"\" width=\"949\" height=\"678\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-79.png 949w, \/2025\/wp-content\/uploads\/2024\/10\/1-79-300x214.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-79-768x549.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-79-50x36.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-79-60x43.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-79-100x71.png 100w\" sizes=\"auto, (max-width: 949px) 100vw, 949px\" \/><\/p>\n<p>2.Tr\u00ean ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, h\u1ea1ch to\u00e1n 2 d\u00f2ng:<\/p>\n<ul>\n<li><b>N\u1ee3 TK 6428\/C\u00f3 TK 1351<\/b>:\u00a0<b>S\u1ed1 ti\u1ec1n \u00e2m 10.000.000<\/b>, <b>ti\u1ec3u m\u1ee5c 6551<\/b>, K<strong>ho\u1ea3n 073<\/strong> nghi\u1ec7p v\u1ee5 ch\u1ecdn <b>Th\u1ef1c chi<\/b><\/li>\n<li><b>N\u1ee3 TK 6428\/C\u00f3 TK 1351: S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng 10.000.000,ti\u1ec3u m\u1ee5c 6551, Kho\u1ea3n 072 <\/b>nghi\u1ec7p v\u1ee5 ch\u1ecdn<b>\u00a0Th\u1ef1c chi<\/b><\/li>\n<\/ul>\n<p>3. Nh\u1ea5n<b>\u00a0C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi\u00a0<\/b>v\u00e0 nh\u1ea5n<b> C\u1ea5t.<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-42613 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/98.png\" alt=\"\" width=\"1359\" height=\"847\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/98.png 1359w, \/2025\/wp-content\/uploads\/2025\/08\/98-300x187.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/98-1024x638.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/98-768x479.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/98-50x31.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/98-60x37.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/98-100x62.png 100w\" sizes=\"auto, (max-width: 1359px) 100vw, 1359px\" \/><\/b><\/p>\n<ul>\n<li>L\u01b0u \u00fd: \u0110\u1ec3 h\u1ea1ch to\u00e1n TK 642 chi ti\u1ebft cho \u0111\u00fang, th\u00ec b\u1ea1n c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i b\u00fat to\u00e1n h\u1ea1ch to\u00e1n tr\u01b0\u1edbc \u0111\u00f3 \u1edf ph\u1ea7n Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c \u0111\u1ec3 h\u1ea1ch to\u00e1n cho \u0111\u00fang<\/li>\n<\/ul>\n<p>4. Nh\u1ea5n <b>In<\/b>\/ch\u1ecdn m\u1eabu\u00a0<b>Phi\u1ebfu \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch (C2-10\/NS)<\/b>\u00a0\u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c v\u1edbi Kho b\u1ea1c<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-42619 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/99.png\" alt=\"\" width=\"1357\" height=\"561\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/99.png 1357w, \/2025\/wp-content\/uploads\/2025\/08\/99-300x124.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/99-1024x423.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/99-768x318.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/99-50x21.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/99-60x25.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/99-100x41.png 100w\" sizes=\"auto, (max-width: 1357px) 100vw, 1357px\" \/><\/p>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m in m\u1eabu nh\u01b0 sau:<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-42621 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/100.png\" alt=\"\" width=\"1402\" height=\"662\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/100.png 1402w, \/2025\/wp-content\/uploads\/2025\/08\/100-300x142.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/100-1024x484.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/100-768x363.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/100-50x24.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/100-60x28.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/100-100x47.png 100w\" sizes=\"auto, (max-width: 1402px) 100vw, 1402px\" \/><\/li>\n<\/ul>\n<p>&nbsp;<\/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":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1003],"ht-kb-tag":[],"class_list":["post-42595","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-kho-bac"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/42595","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\/51"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/42595\/revisions"}],"predecessor-version":[{"id":42869,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/42595\/revisions\/42869"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=42595"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=42595"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=42595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}