Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n \u0111\u00e3 chi t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed, ngu\u1ed3n kh\u00e1c (TK ti\u1ec1n g\u1eedi Kho b\u1ea1c 3714, TK 3716)<\/strong> sang chi t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch (TK d\u1ef1 to\u00e1n 9523, TK 9527)<\/strong> tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n
C\u1ee5 th\u1ec3, \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 l\u1ea5y ti\u1ec1n t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed, ngu\u1ed3n kh\u00e1c (TK ti\u1ec1n g\u1eedi Kho b\u1ea1c 3714, TK 3716)<\/strong>\u00a0\u0111\u1ec3 chi, nay chuy\u1ec3n ti\u1ec1n t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch, TK d\u1ef1 to\u00e1n 9523, 9527<\/strong> sang \u0111\u1ec3 ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 chi t\u1eeb TK 3714, 3716<\/strong>.<\/p>\n
Sau khi \u0111\u1ecdc, anh\/ch\u1ecb s\u1ebd n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n gi\u1ea3m chi \u1edf ngu\u1ed3n h\u1ecdc ph\u00ed, t\u0103ng chi \u1edf ngu\u1ed3n ng\u00e2n s\u00e1ch<\/strong> v\u00e0 ghi nh\u1eadn kho\u1ea3n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c c\u1ea5p v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u1ec3 ho\u00e0n tr\u1ea3 cho ngu\u1ed3n h\u1ecdc ph\u00ed<\/strong>.<\/p>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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B\u01b0\u1edbc 1: H\u1ea1ch to\u00e1n gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 chi t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed, t\u0103ng s\u1ed1 ti\u1ec1n chi \u1edf ngu\u1ed3n ng\u00e2n s\u00e1ch<\/strong><\/p>\n
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Gi\u1ea3m s\u1ed1 \u0111\u00e3 chi t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed, ngu\u1ed3n kh\u00e1c:\u00a0<\/li>\n<\/ul>\n
N\u1ee3 TK 642x, 641x, 154\/C\u00f3 TK 1388: s\u1ed1 ti\u1ec1n \u00e2m<\/p>\n
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T\u0103ng s\u1ed1 \u0111\u00e3 chi \u1edf ngu\u1ed3n ng\u00e2n s\u00e1ch:<\/li>\n<\/ul>\n
N\u1ee3 TK 642\/C\u00f3 TK 1388: s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng (N\u1ebfu\u00a0 t\u0103ng chi \u1edf ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n
N\u1ee3 TK 611\/C\u00f3 TK 1388: s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng (N\u1ebfu t\u0103ng chi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n
B\u01b0\u1edbc 2: Ghi nh\u1eadn kho\u1ea3n ti\u1ec1n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c c\u1ea5p v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u1ec3 ho\u00e0n tr\u1ea3 cho ngu\u1ed3n h\u1ecdc ph\u00ed<\/strong><\/p>\n
N\u1ee3 TK 1121<\/p>\n
C\u00f3 TK 511 (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n
C\u00f3 TK 1351 (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n
\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn C\u00f3 TK 0082 t\u01b0\u01a1ng \u1ee9ng\u00a0<\/p>\n<\/div><\/div>\n
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3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
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V\u00ed d\u1ee5:<\/b> \u0110\u01a1n v\u1ecb \u0111\u00e3 chi 10.000.000 \u1edf ngu\u1ed3n h\u1ecdc ph\u00ed, sau \u0111\u00f3 \u0111\u01b0\u1ee3c c\u1ea5p ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi 3716 t\u1ea1i Kho b\u1ea1c t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ef1 ch\u1ee7 \u0111\u1ec3 ho\u00e0n tr\u1ea3 cho ngu\u1ed3n h\u1ecdc ph\u00ed.<\/p>\n\n\n\n
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B\u01b0\u1edbc 1: H\u1ea1ch to\u00e1n gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 chi t\u1eeb Ngu\u1ed3n h\u1ecdc ph\u00ed, t\u0103ng s\u1ed1 ti\u1ec1n chi \u1edf Ngu\u1ed3n ng\u00e2n s\u00e1ch<\/h4>\n
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1. V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/b><\/p>\n
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2. Tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b>, h\u1ea1ch to\u00e1n 2 d\u00f2ng:<\/p>\n
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N\u1ee3 TK 642\/C\u00f3 TK 1388<\/b> : S\u1ed1 ti\u1ec1n \u00e2m (10.000.000), ch\u1ecdn Ngu\u1ed3n H\u1ecdc ph\u00ed.<\/b><\/li>\n
N\u1ee3 TK 642\/C\u00f3 TK 1388<\/strong>: S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng 10.000.000, ch\u1ecdn Ngu\u1ed3n Ng\u00e2n s\u00e1ch t\u1ef1 ch\u1ee7.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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T\u1ea1i tab Th\u1ed1ng k\u00ea ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 Ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng<\/li>\n
L\u01b0u \u00fd:<\/strong> Ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i c\u1ed9t \u0110\u1ed1i t\u01b0\u1ee3ng C\u00f3 \u1edf 2 d\u00f2ng gi\u1ed1ng nhau <\/b>(Ch\u1ecdn m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea5t k\u1ef3 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o)<\/li>\n<\/ul>\n
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3. B\u1ea1n c\u00f3 th\u1ec3 in 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.<\/p>\n
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4. Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb Phi\u1ebfu \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch C2-10\/NS<\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
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B\u01b0\u1edbc 2: Ghi nh\u1eadn kho\u1ea3n ti\u1ec1n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c c\u1ea5p v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u1ec3 ho\u00e0n tr\u1ea3 cho Ngu\u1ed3n h\u1ecdc ph\u00ed<\/h4>\n
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1. V\u00e0o ph\u00e2n h\u1ec7 Kho b\u1ea1c\\<\/b>Th\u00eam m\u1edbi ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi.<\/b><\/p>\n
$\"\"$ <\/b><\/p>\n
2. Tr\u00ean ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi<\/b>, khai b\u00e1o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n<\/strong>, ch\u1ecdn Ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ef1 ch\u1ee7<\/b>, khai b\u00e1o th\u00f4ng tin m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch, r\u1ed3i nh\u1ea5n\u00a0C\u1ea5t.<\/b><\/p>\n
$\"\"$ <\/b><\/p>\n
3. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o c\u00f3 mu\u1ed1n sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n hay kh\u00f4ng, b\u1ea1n nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong>.<\/b><\/p>\n
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4. Sau \u0111\u00f3 ki\u1ec3m tra l\u1ea1i th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c sinh ra v\u00e0 nh\u1ea5n C\u1ea5t<\/b>.<\/p>\n
$\"\"$ <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
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4. L\u01b0u \u00fd<\/h3>\n
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N\u1ebfu h\u1ea1ch to\u00e1n theo h\u01b0\u1edbng d\u1eabn tr\u00ean, khi l\u00ean b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1 06 c\u1ee7a TK 3716<\/strong>, s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh s\u1ebd l\u00e0m t\u0103ng ph\u00e1t sinh t\u0103ng c\u1ee7a TK 3716<\/strong>.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng mu\u1ed1n t\u0103ng ph\u00e1t sinh t\u0103ng<\/strong> m\u00e0 mu\u1ed1n gi\u1ea3m ph\u00e1t sinh gi\u1ea3m<\/strong> s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
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V\u00e0o Ti\u1ec1n g\u1eedi \u2192 Chi ti\u1ec1n \u2192 Chi ti\u1ec1n g\u1eedi<\/strong>, h\u1ea1ch to\u00e1n:<\/p>\n
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N\u1ee3 TK 642x \/ C\u00f3 TK 112<\/p>\n<\/li>\n
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Nh\u1eadp s\u1ed1 ti\u1ec1n \u00e2m<\/strong><\/p>\n<\/li>\n
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Ch\u1ecdn Ngu\u1ed3n kh\u00e1c (Ngu\u1ed3n h\u1ecdc ph\u00ed)<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n
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V\u00e0o Kho b\u1ea1c \u2192 R\u00fat d\u1ef1 to\u00e1n \u2192 R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n<\/strong>, h\u1ea1ch to\u00e1n:<\/p>\n
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Ngu\u1ed3n t\u1ef1 ch\u1ee7:<\/strong> N\u1ee3 TK 642x \/ C\u00f3 TK 135.<\/p>\n<\/li>\n
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Ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7:<\/strong> N\u1ee3 TK 642x \/ C\u00f3 TK 511.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n
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Kh\u00f4ng l\u1eadp ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/p>\n<\/li>\n
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M\u1eabu C2-10\/NS th\u1ef1c hi\u1ec7n th\u1ee7 c\u00f4ng b\u00ean ngo\u00e0i.<\/strong><\/p>\n<\/li>\n<\/ol>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
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-42771","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\/42771","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":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/42771\/revisions"}],"predecessor-version":[{"id":58933,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/42771\/revisions\/58933"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=42771"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=42771"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=42771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}