{"id":4025,"date":"2015-07-25T07:59:17","date_gmt":"2015-07-25T07:59:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4025"},"modified":"2015-07-25T09:05:46","modified_gmt":"2015-07-25T09:05:46","slug":"cach-hach-toan-nguon-kinh-phi-su-nghiep-tai-khoan-461","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4025","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p &#8211;  T\u00e0i kho\u1ea3n 461"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-full wp-image-4181\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/TAI-KHOAN-461-01.jpg\" alt=\"C\u00e1ch h\u1ea1ch to\u00e1n ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p -  T\u00e0i kho\u1ea3n 461\" width=\"238\" height=\"145\" \/><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\"><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p &#8211; \u00a0T\u00e0i kho\u1ea3n 461\u00a0 theo \u0110i\u1ec1u 76\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: 'times new roman', times, serif;\">1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\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.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">Ngu\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&#8230;<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: 'times new roman', times, serif;\">2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3i \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 461 \u2013 Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">B\u00ean N\u1ee3:<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; S\u1ed1 chi b\u1eb1ng ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n v\u1edbi ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; S\u1ed1 kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft ho\u00e0n l\u1ea1i cho NSNN ho\u1eb7c n\u1ed9p tr\u1ea3 c\u1ea5p tr\u00ean.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">B\u00ean C\u00f3:<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; S\u1ed1 kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n \u0111\u00e3 th\u1ef1c nh\u1eadn c\u1ee7a Ng\u00e2n s\u00e1ch ho\u1eb7c c\u1ea5p tr\u00ean;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; C\u00e1c kho\u1ea3n thu s\u1ef1 nghi\u1ec7p ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c b\u1ed5 sung ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n \u0111\u00e3 nh\u1eadn c\u1ee7a Ng\u00e2n s\u00e1ch ho\u1eb7c c\u1ea5p tr\u00ean c\u1ea5p nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c \u0111\u00e3 s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">T\u00e0i kho\u1ea3n 461 &#8211; Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; T\u00e0i kho\u1ea3n 4611 &#8211; Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc: 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 &#8220;Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p&#8221; (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<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; T\u00e0i kho\u1ea3n 4612 &#8211; Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m nay: 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 &#8220;Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m nay&#8221; sang t\u00e0i kho\u1ea3n 4611 &#8220;Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc&#8221; \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<h2><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: 'times new roman', times, serif;\">3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">a) Nh\u1eadn kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n do Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ea5p b\u1eb1ng l\u1ec7nh chi ti\u1ec1n ho\u1eb7c kinh ph\u00ed s\u1ef1 nghi\u1ec7p do c\u1ea5p tr\u00ean c\u1ea5p b\u1eb1ng ti\u1ec1n, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\"> N\u1ee3 c\u00e1c TK 111, 112<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 461 &#8211; Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p (4612).<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">b) Khi r\u00fat d\u1ef1 to\u00e1n chi s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n v\u1ec1 nh\u1eadp qu\u1ef9 ho\u1eb7c mua v\u1eadt t\u01b0, d\u1ee5ng c\u1ee5 ho\u1eb7c thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ho\u1eb7c chi tr\u1ef1c ti\u1ebfp, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\"> N\u1ee3 TK 111 &#8211; Ti\u1ec1n m\u1eb7t<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\"> N\u1ee3 TK 331 &#8211; Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\"> N\u1ee3 TK 161 &#8211; Chi s\u1ef1 nghi\u1ec7p (1612)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\"> N\u1ee3 c\u00e1c TK 152, 153, &#8230;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 461 &#8211; Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p (4612).<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">c) C\u00e1c kho\u1ea3n thu s\u1ef1 nghi\u1ec7p ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb (n\u1ebfu c\u00f3), ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 111, 112, &#8230;<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 461 &#8211; Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p (4612).<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">d) Nh\u1eadn kinh ph\u00ed s\u1ef1 nghi\u1ec7p b\u1eb1ng TSC\u0110 do Ng\u00e2n s\u00e1ch c\u1ea5p, \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u1ea5p ho\u1eb7c \u0111\u01b0\u1ee3c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i b\u1eb1ng TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 211 &#8211; TSC\u0110 h\u1eefu h\u00ecnh<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\"> N\u1ee3 TK 213 &#8211; TSC\u0110 v\u00f4 h\u00ecnh<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 461 &#8211; Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 161 &#8211; Chi s\u1ef1 nghi\u1ec7p<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 466 &#8211; Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u0111) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, \u0111\u01a1n v\u1ecb c\u00f2n c\u00f3 s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi thu\u1ed9c ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n n\u1ebfu ph\u1ea3i n\u1ed9p tr\u1ea3 s\u1ed1 kinh ph\u00ed s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u1ea5p tr\u00ean, khi n\u1ed9p tr\u1ea3, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 461 &#8211; Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ebfu s\u1ed1 kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i \u0111\u1ec3 chuy\u1ec3n th\u00e0nh ngu\u1ed3n kinh ph\u00ed n\u0103m sau th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n tr\u00ean.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">e) Khi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t ngay trong n\u0103m, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\"> N\u1ee3 TK 461 &#8211; Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p (4612)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 161 &#8211; Chi s\u1ef1 nghi\u1ec7p (1612) (s\u1ed1 chi \u0111\u01b0\u1ee3c duy\u1ec7t).<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">g) N\u1ebfu \u0111\u1ebfn cu\u1ed1i n\u0103m b\u00e1o c\u00e1o quy\u1ebft to\u00e1n chi s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t:<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; K\u1ebft chuy\u1ec3n chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n n\u0103m nay th\u00e0nh chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n n\u0103m tr\u01b0\u1edbc, ghi: <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\"> N\u1ee3 TK 161- Chi s\u1ef1 nghi\u1ec7p (1611 &#8211; Chi s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 161- Chi s\u1ef1 nghi\u1ec7p (1612 &#8211; Chi s\u1ef1 nghi\u1ec7p n\u0103m nay).<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; \u0110\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n n\u0103m nay th\u00e0nh ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n n\u0103m tr\u01b0\u1edbc, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 461- Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p (4612)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 461 &#8211; Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p (4611).<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">h) Khi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c duy\u1ec7t, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 461 &#8211; Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p (4611)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 161 &#8211; Chi s\u1ef1 nghi\u1ec7p (1611).<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">i) Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f2n th\u1eeba khi x\u00e9t duy\u1ec7t b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m, \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m nay, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 461- Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p (4611)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 461- Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p (4612).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p &#8211;  T\u00e0i kho\u1ea3n 461  theo \u0110i\u1ec1u 76 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4181,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[437],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4025"}],"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=4025"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4025\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4181"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4025"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}