{"id":44141,"date":"2025-08-18T14:29:03","date_gmt":"2025-08-18T07:29:03","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=44141"},"modified":"2026-07-09T10:56:37","modified_gmt":"2026-07-09T03:56:37","slug":"tao-du-lieu-ke-toan-theo-dac-thu-ke-toan-dang","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tao-du-lieu-ke-toan-theo-dac-thu-ke-toan-dang\/","title":{"rendered":"T\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo \u0111\u1eb7c th\u00f9 K\u1ebf to\u00e1n \u0110\u1ea3ng"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn Anh Ch\u1ecb t\u1ea1o m\u1edbi ho\u1eb7c c\u1eadp nh\u1eadt d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u1eb7c th\u00f9 K\u1ebf to\u00e1n \u0110\u1ea3ng tr\u00ean ph\u1ea7n m\u1ec1m, ph\u1ee5c v\u1ee5 h\u1ea1ch to\u00e1n theo Quy\u1ebft \u0111\u1ecbnh 3441-Q\u0110\/VPTW v\u00e0 Th\u00f4ng t\u01b0 24\/2024\/TT-BTC t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025.<\/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>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/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<p><span style=\"font-weight: 400;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h4>2.1. T\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 d\u1eef li\u1ec7u \u0111\u1eb7c th\u00f9 V\u0103n ph\u00f2ng TW \u0110\u1ea3ng theo TT107\/2017\/TT-BTC<\/strong><\/h5>\n<ul>\n<li>Nh\u1eefng n\u0103m c\u0169 \u0111\u01a1n v\u1ecb \u0111\u00e3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n theo \u0111\u1eb7c th\u00f9, n\u0103m 2025 th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt <strong>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong> theo h\u01b0\u1edbng d\u1eabn<strong><a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/cap-nhat-du-lieu-theo-tt24\/\" target=\"_blank\" rel=\"noopener\">\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<li><strong>L\u01b0u \u00fd<\/strong>: \u0110\u1ec3 c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u \u0111\u1eb7c th\u00f9 V\u0103n ph\u00f2ng TW \u0110\u1ea3ng theo <strong>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong> th\u00ec Anh Ch\u1ecb c\u1ea7n d\u00f9ng ph\u1ea7n m\u1ec1m MISA Mimosa 2025 phi\u00ean b\u1ea3n R3 tr\u1edf l\u00ean.<\/li>\n<\/ul>\n<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u01a1n v\u1ecb ch\u01b0a c\u00f3 d\u1eef li\u1ec7u \u0111\u1eb7c th\u00f9 V\u0103n ph\u00f2ng TW \u0110\u1ea3ng <\/strong><\/h5>\n<p>Anh Ch\u1ecb th\u1ef1c hi\u1ec7n t\u1ea1o d\u1eef li\u1ec7u \u0111\u1eb7c th\u00f9 V\u0103n ph\u00f2ng TW \u0110\u1ea3ng theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong> Th\u1ef1c hi\u1ec7n t\u1ea1o d\u1eef li\u1ec7u m\u1edbi theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tao-moi-du-lieu-ke-toan-tu-dau\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">L\u01b0u \u00fd: N\u1ebfu \u0111\u00e3 c\u00f3 d\u1eef li\u1ec7u theo <strong>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC\u00a0<\/strong>th\u00ec b\u1ecf qua b\u01b0\u1edbc n\u00e0y<\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> Th\u1ef1c hi\u1ec7n add \u0111\u1eb7c th\u00f9 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tinh-nang-bo-sung\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<p><span style=\"font-weight: 400;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h4><strong>2.2. C\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h5><strong>a. Ph\u1ea7n m\u1ec1m b\u1ed5 sung c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1eb7c th\u00f9 V\u0103n ph\u00f2ng TW \u0110\u1ea3ng t\u1ea1i Danh m\u1ee5c\\T\u00e0i kho\u1ea3n\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n:<\/strong><\/h5>\n<ul>\n<li>TK 3388 &#8211; Ph\u1ea3i tr\u1ea3 kh\u00e1c (33881, 33888)<\/li>\n<li>TK 356 &#8211; Kinh ph\u00ed \u0111i\u1ec1u h\u00f2a t\u1eadp trung (3562)<\/li>\n<li>TK 431 &#8211; C\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb (4318)<\/li>\n<li>TK 515 &#8211; Doanh thu t\u00e0i ch\u00ednh (5151, 5158)<\/li>\n<li>TK 518 &#8211; Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 (51811; 51812, 51813)<\/li>\n<li>TK 615 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh (6151; 6158)<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa.misa.vn\/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-18-29.png\" \/><\/p>\n<h5><strong>b. Ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt l\u1ea1i b\u1ea3ng Thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi:<\/strong><\/h5>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44175 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-21-41.png\" alt=\"\" width=\"1223\" height=\"749\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-21-41.png 1223w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-21-41-300x184.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-21-41-1024x627.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-21-41-768x470.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-21-41-50x31.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-21-41-60x37.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-21-41-100x61.png 100w\" sizes=\"auto, (max-width: 1223px) 100vw, 1223px\" \/><\/p>\n<h5><strong>c. Ph\u1ea7n m\u1ec1m b\u1ed5 sung th\u00eam 2 lo\u1ea1i Nghi\u1ec7p v\u1ee5 tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed3m: L\u1ec7nh chi c\u1ea5p cho c\u1ea5p d\u01b0\u1edbi, L\u1ec7nh chi nh\u1eadn t\u1eeb c\u1ea5p tr\u00ean.<\/strong><\/h5>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44211 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-51-03.png\" alt=\"\" width=\"911\" height=\"845\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-51-03.png 911w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-51-03-300x278.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-51-03-768x712.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-51-03-50x46.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-51-03-60x56.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-51-03-100x93.png 100w\" sizes=\"auto, (max-width: 911px) 100vw, 911px\" \/><\/p>\n<h5><strong>d. Ph\u1ea7n m\u1ec1m b\u1ed5 sung th\u00eam Ngu\u1ed3n kinh ph\u00ed 09 &#8220;Ngu\u1ed3n \u0110\u1ea3ng ph\u00ed&#8221; v\u00e0 T\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed 0230 &#8220;Ngu\u1ed3n \u0111\u1ea3ng ph\u00ed&#8221;.<\/strong><\/h5>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44179 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-26-47.png\" alt=\"\" width=\"1037\" height=\"705\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-26-47.png 1037w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-26-47-300x204.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-26-47-1024x696.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-26-47-768x522.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-26-47-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-26-47-60x41.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/2025-08-18_14-26-47-100x68.png 100w\" sizes=\"auto, (max-width: 1037px) 100vw, 1037px\" \/><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":35,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1061],"ht-kb-tag":[],"class_list":["post-44141","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-dac-thu-van-phong-dang"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44141","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":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44141\/revisions"}],"predecessor-version":[{"id":52771,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44141\/revisions\/52771"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=44141"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=44141"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=44141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}