{"id":56873,"date":"2026-08-03T09:11:43","date_gmt":"2026-08-03T02:11:43","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=56873"},"modified":"2026-08-03T09:11:43","modified_gmt":"2026-08-03T02:11:43","slug":"chi-tieu-2-1-kinh-phi-da-nhan-tu-nam-truoc-chuyen-sang-tren-bao-cao-b03-bcqt-khong-len-so-lieu-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/chi-tieu-2-1-kinh-phi-da-nhan-tu-nam-truoc-chuyen-sang-tren-bao-cao-b03-bcqt-khong-len-so-lieu-thi-lam-the-nao\/","title":{"rendered":"Ch\u1ec9 ti\u00eau 2.1. Kinh ph\u00ed \u0111\u00e3 nh\u1eadn t\u1eeb n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang tr\u00ean b\u00e1o c\u00e1o B03\/BCQT kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd khi xem ho\u1eb7c l\u1eadp b\u00e1o c\u00e1o <strong>B03\/BCQT \u2013 Thuy\u1ebft minh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/strong> nh\u01b0ng ch\u1ec9 ti\u00eau <strong>2.1. Kinh ph\u00ed \u0111\u00e3 nh\u1eadn t\u1eeb n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang<\/strong> kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u. Qua \u0111\u00f3, anh\/ch\u1ecb s\u1ebd hi\u1ec3u c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u cho ch\u1ec9 ti\u00eau n\u00e0y, x\u00e1c \u0111\u1ecbnh vi\u1ec7c kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u l\u00e0 \u0111\u00fang hay sai theo th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb v\u00e0 nh\u1eadp s\u1ed1 li\u1ec7u khi c\u1ea7n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-56877 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/08\/2026-08-03-2ae.png\" alt=\"\" width=\"1313\" height=\"777\" srcset=\"\/2025\/wp-content\/uploads\/2026\/08\/2026-08-03-2ae.png 1313w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-03-2ae-300x178.png 300w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-03-2ae-1024x606.png 1024w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-03-2ae-768x454.png 768w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-03-2ae-50x30.png 50w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-03-2ae-60x36.png 60w, \/2025\/wp-content\/uploads\/2026\/08\/2026-08-03-2ae-100x59.png 100w\" sizes=\"auto, (max-width: 1313px) 100vw, 1313px\" \/><\/p>\n<h3>2. Nguy\u00ean t\u1eafc ghi nh\u1eadn<\/h3>\n<p>C\u0103n c\u1ee9 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a TT24\/2024\/TT-BTC c\u00f3 h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y nh\u01b0 sau:<\/p>\n<p>&#8220;Thuy\u1ebft minh chi ti\u1ebft v\u1ec1 kho\u1ea3n kinh ph\u00ed \u0111\u00e3 nh\u1eadn t\u1eeb n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang \u0111\u1ed1i v\u1edbi Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 v\u00e0 Kinh ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 bao g\u1ed3m:<\/p>\n<p>&#8211; Ti\u1ec1n \u0111\u00e3 nh\u1eadn nh\u01b0ng ch\u01b0a chi: Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n nh\u1eadn th\u1ef1c chi b\u1eb1ng L\u1ec7nh chi ti\u1ec1n nh\u01b0ng \u0111\u1ebfn h\u1ebft th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c\u00f2n d\u01b0 t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n<p>&#8211; Kinh ph\u00ed \u0111\u00e3 r\u00fat d\u1ef1 to\u00e1n NSNN \u0111\u1ec3 t\u1ea1m \u1ee9ng cho nh\u00e0 cung c\u1ea5p: Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111\u00e3 r\u00fat d\u1ef1 to\u00e1n NSNN \u0111\u1ec3 t\u1ea1m \u1ee9ng cho nh\u00e0 cung c\u1ea5p nh\u01b0ng \u0111\u1ebfn h\u1ebft th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ch\u01b0a \u0111\u1ee7 h\u1ed3 s\u01a1 thanh to\u00e1n v\u1edbi KBNN bao g\u1ed3m s\u1ed1 r\u00fat t\u1ea1m \u1ee9ng b\u1eb1ng ti\u1ec1n m\u1eb7t, t\u1ea1m \u1ee9ng chuy\u1ec3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p.<\/p>\n<p>&#8211; S\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng L\u1ec7nh chi ti\u1ec1n: Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c NSNN t\u1ea1m \u1ee9ng kinh ph\u00ed b\u1eb1ng L\u1ec7nh chi ti\u1ec1n, nh\u01b0ng ch\u01b0a c\u00f3 x\u00e1c nh\u1eadn thanh to\u00e1n v\u1edbi NSNN.<\/p>\n<p>\u0110\u1ed3ng th\u1eddi thuy\u1ebft minh chi ti\u1ebft ngu\u1ed3n t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng nh\u1ecf l\u1ebb kh\u00f4ng theo n\u1ed9i dung, \u0111\u1ecba ch\u1ec9 s\u1eed d\u1ee5ng c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o ngu\u1ed3n NSNN trong n\u01b0\u1edbc theo quy \u0111\u1ecbnh v\u00e0 ngu\u1ed3n CK chuy\u1ec3n t\u1eeb n\u0103m tr\u01b0\u1edbc sang.&#8221;<\/p>\n<p>=&gt; Ch\u1ec9 ti\u00eau n\u00e0y s\u1ebd hi\u1ec3n th\u1ecb khi \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh m\u1ed9t s\u1ed1 kho\u1ea3n nh\u01b0: S\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n t\u1eeb n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang, ho\u1eb7c c\u00f3 s\u1ed1 d\u01b0 ti\u1ec1n \u0111\u00e3 nh\u1eadn nh\u01b0ng ch\u01b0a chi c\u1ee7a l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi, s\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng c\u1ee7a l\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng.<\/p>\n<h3>3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p class=\"isSelectedEnd\">C\u0103n c\u1ee9 theo c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u n\u00eau tr\u00ean:<\/p>\n<p class=\"isSelectedEnd\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu cu\u1ed1i n\u0103m tr\u01b0\u1edbc \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0<\/strong> c\u1ee7a c\u00e1c kho\u1ea3n nh\u01b0:<\/p>\n<ul style=\"list-style-type: disc;\" data-spread=\"false\">\n<li>T\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n chuy\u1ec3n sang n\u0103m sau;<\/li>\n<li>Ti\u1ec1n \u0111\u00e3 nh\u1eadn nh\u01b0ng ch\u01b0a chi c\u1ee7a l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi;<\/li>\n<li>S\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng c\u1ee7a l\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng.<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\">Th\u00ec b\u00e1o c\u00e1o <strong>kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u \u1edf m\u1ee5c n\u00e0y l\u00e0 \u0111\u00fang<\/strong>, anh\/ch\u1ecb <strong>kh\u00f4ng c\u1ea7n nh\u1eadp tay hay ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u cho ch\u1ec9 ti\u00eau n\u00e0y.<\/strong><\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ebfu cu\u1ed1i n\u0103m tr\u01b0\u1edbc \u0111\u01a1n v\u1ecb c\u00f2n s\u1ed1 d\u01b0<\/strong> c\u1ee7a c\u00e1c kho\u1ea3n tr\u00ean th\u00ec <strong>c\u1ea7n nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0o t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng<\/strong>, b\u00e1o c\u00e1o s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u.<\/p>\n<p class=\"isSelectedEnd\"><strong>V\u00ed d\u1ee5:<\/strong> \u0110\u01a1n v\u1ecb c\u00f2n <strong>1.000.000 \u0111\u1ed3ng t\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n<\/strong> c\u1ee7a <strong>ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7<\/strong> th\u00ec nh\u1eadp s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n nh\u01b0 sau:<\/p>\n<ul data-spread=\"false\">\n<li><strong>1.000.000 \u0111\u1ed3ng<\/strong> v\u00e0o t\u00e0i kho\u1ea3n <strong>008111<\/strong>;<\/li>\n<li>\u0110\u1ed3ng th\u1eddi c\u1ed9ng s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0o s\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n <strong>00811<\/strong> (d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd khi xem ho\u1eb7c l\u1eadp b\u00e1o c\u00e1o B03\/BCQT \u2013 Thuy\u1ebft minh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n nh\u01b0ng ch\u1ec9 ti\u00eau 2.1. Kinh ph\u00ed \u0111\u00e3 nh\u1eadn t\u1eeb n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u. Qua \u0111\u00f3, anh\/ch\u1ecb s\u1ebd hi\u1ec3u c\u00e1ch l\u1ea5y&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1065],"ht-kb-tag":[],"class_list":["post-56873","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b03-bcqt-thuyet-minh-bao-cao-quyet-toan"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/56873","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":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/56873\/revisions"}],"predecessor-version":[{"id":56879,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/56873\/revisions\/56879"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=56873"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=56873"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=56873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}