{"id":11052,"date":"2015-08-26T08:00:05","date_gmt":"2015-08-26T08:00:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11052"},"modified":"2015-08-28T03:27:53","modified_gmt":"2015-08-28T03:27:53","slug":"so-do-ke-toan-nguon-kinh-phi-su-nghiep-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11052","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"S\u01a1<\/h2>\n

\u0110\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u00f3 li\u00ean quan t\u1edbi ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p.\u00a0K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 76\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh: T\u00e0i kho\u1ea3n 461 –\u00a0Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh\u00a0t\u00ecnh h\u00ecnh ti\u1ebfp nh\u1eadn, s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n s\u1ed1 kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng \u1edf c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u1ea5p ph\u00e1t kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n.\u00a0Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n l\u00e0 kho\u1ea3n kinh ph\u00ed do Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u1ea5p tr\u00ean c\u1ea5p cho \u0111\u01a1n v\u1ecb, ho\u1eb7c \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau, d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t, \u0111\u1ec3 th\u1ef1c hi\u1ec7n nh\u1eefng nhi\u1ec7m v\u1ee5 kinh t\u1ebf, ch\u00ednh tr\u1ecb, x\u00e3 h\u1ed9i do Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u1ea5p tr\u00ean giao kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn. Vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n ph\u1ea3i theo \u0111\u00fang d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 ph\u1ea3i quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan c\u1ea5p kinh ph\u00ed. Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c kho\u1ea3n thu s\u1ef1 nghi\u1ec7p ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb, nh\u01b0 thu vi\u1ec7n ph\u00ed c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean ch\u1ee9c trong ng\u00e0nh n\u1eb1m \u0111i\u1ec1u tr\u1ecb, \u0111i\u1ec1u d\u01b0\u1ee1ng t\u1ea1i b\u1ec7nh vi\u1ec7n c\u1ee7a \u0111\u01a1n v\u1ecb, thu h\u1ecdc ph\u00ed, thu l\u1ec7 ph\u00ed…<\/span><\/p>\n

T\u00e0i kho\u1ea3n 461 – Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 4611 – Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n thu\u1ed9c n\u0103m tr\u01b0\u1edbc \u0111\u00e3 s\u1eed d\u1ee5ng nh\u01b0ng b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 s\u1ed1 kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft. Khi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c duy\u1ec7t, s\u1ed1 chi b\u1eb1ng ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n n\u0103m tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1eeb v\u00e0o t\u00e0i kho\u1ea3n 461 “Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p” (4611- Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc). C\u00f2n s\u1ed1 kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, t\u00f9y theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh ho\u1eb7c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, ph\u1ea3i n\u1ed9p l\u1ea1i ng\u00e2n s\u00e1ch ho\u1eb7c chuy\u1ec3n th\u00e0nh ngu\u1ed3n kinh ph\u00ed n\u0103m nay.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 4612 – Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m nay<\/em>: Ph\u1ea3n \u00e1nh ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c Ng\u00e2n s\u00e1ch ho\u1eb7c c\u1ea5p tr\u00ean c\u1ea5p trong n\u0103m nay, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft khi x\u00e9t duy\u1ec7t b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh kho\u1ea3n kinh ph\u00ed c\u1ee7a n\u0103m nay. H\u1ebft ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, sang \u0111\u1ea7u n\u0103m sau s\u1ed1 kinh ph\u00ed thu\u1ed9c n\u0103m nay, n\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb t\u00e0i kho\u1ea3n 4612 “Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m nay” sang t\u00e0i kho\u1ea3n 4611 “Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc” \u0111\u1ec3 theo d\u00f5i cho \u0111\u1ebfn khi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c duy\u1ec7t.<\/span><\/p>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/a><\/span><\/p>\n

\u0110\u1ec3 chi ti\u1ebft h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p – TK 461<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u00f3 li\u00ean quan t\u1edbi ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":11112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1343],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11052"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11052"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11052\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11112"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11052"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}