{"id":947,"date":"2019-12-25T17:48:03","date_gmt":"2019-12-25T17:48:03","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=947"},"modified":"2025-12-08T09:22:49","modified_gmt":"2025-12-08T02:22:49","slug":"theodoi_va_phanbo_chiphitratruoc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/theodoi_va_phanbo_chiphitratruoc\/","title":{"rendered":"Qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc"},"content":{"rendered":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

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M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n

N\u1ed9i dung:<\/strong><\/p>\n

    \n
  • Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n
  • H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn, khai b\u00e1o v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n
  • L\u01b0u \u00fd khi nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 xu\u1ea5t kh\u1ea9u b\u1ea3ng ph\u00e2n b\u1ed5<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n vi\u00ean<\/b><\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. \u0110\u1ecbnh kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong><\/h3>\n

    <\/div>

    \n
      \n
    • Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (thu\u00ea v\u0103n ph\u00f2ng, thu\u00ea TSC\u0110…) ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed SXKD nhi\u1ec1u k\u1ef3<\/strong><\/span><\/li>\n<\/ul>\n

      N\u1ee3 TK 242\u00a0 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc
      \nN\u1ee3 TK 133 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n

      C\u00f3 TK 111, 112, 153, 331, 334, 338,… T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n

        \n
      • \u0110\u1ecbnh k\u1ef3 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong><\/span><\/li>\n<\/ul>\n

        N\u1ee3 TK 154, 623, 627, 635, 641, 642, 241<\/span><\/p>\n

        C\u00f3 TK 242 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e2n b\u1ed5 trong k\u1ef3<\/span><\/p>\n<\/div><\/div>\n

        <\/span><\/p>\n

        3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

        <\/div>

        \n\n\n\n
        <\/div><\/div>\n
        <\/span><\/p>\n

        B\u01b0\u1edbc 1: Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e1t sinh<\/strong><\/h4>\n

        <\/div>

        \n

        T\u00f9y thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c thanh to\u00e1n, c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi<\/strong> ho\u1eb7c T\u1ed5ng h\u1ee3p<\/strong>. V\u00ed d\u1ee5 tr\u00ean ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi<\/strong>.<\/span>\"\"<\/span><\/p>\n<\/div><\/div>\n

        <\/span><\/p>\n

        B\u01b0\u1edbc 2: Khai b\u00e1o c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ea7n ph\u1ea7n b\u1ed5 nhi\u1ec1u k\u1ef3<\/strong><\/h4>\n

        <\/div>

        \n
          \n
        • V\u00e0o ph\u00e2n h\u1ec7 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5\\ <\/strong>tab Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc,<\/strong> ch\u1ecdn Th\u00eam.<\/strong><\/span>
          \n\"\"<\/span><\/li>\n
        • Khai ba\u0301o th\u00f4ng tin v\u00ea\u0300 khoa\u0309n chi phi\u0301 c\u00e2\u0300n ph\u00e2n b\u00f4\u0309.<\/span><\/li>\n<\/ul>\n

          C\u00e1ch 1: Khai b\u00e1o th\u1ee7 c\u00f4ng<\/strong><\/span><\/p>\n

            \n
          • Tr\u00ean giao di\u1ec7n th\u00eam chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, \u0111i\u1ec1n m\u00e3 v\u00e0 t\u00ean chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n
          • Ch\u1ecdn s\u1ed1 k\u1ef3 ph\u00e2n b\u1ed5 v\u00e0 \u0111i\u1ec1n s\u1ed1 ti\u1ec1n<\/li>\n
          • Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ra s\u1ed1 ti\u1ec1n ph\u00e2n b\u1ed5 h\u00e0ng k\u1ef3<\/li>\n<\/ul>\n

            \"\"<\/p>\n

            C\u00e1ch 2: K\u1ebf th\u1eeba th\u00f4ng tin t\u1eeb ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n<\/strong><\/span><\/p>\n

              \n
            • Nh\u1ea5n Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> tr\u00ean giao di\u1ec7n th\u00eam chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n<\/ul>\n

              \"\"<\/p>\n

                \n
              • \n
                  \n
                • Ch\u01b0\u01a1ng tr\u00ecnh t\u1ea3i l\u00ean c\u1eeda s\u1ed5 Ch\u1ecdn ch\u1ee9ng t\u1eeb \u0111\u1ec3 ghi t\u0103ng chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong>:<\/li>\n
                • Ch\u1ecdn Lo\u1ea1i ch\u1ee9ng t\u1eeb: Mua h\u00e0ng kh\u00f4ng qua kho\/Mua d\u1ecbch v\u1ee5\/T\u1ea5t c\u1ea3 (1)<\/strong><\/li>\n
                • Ch\u1ecdn k\u1ef3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb (2)<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                  \"\"<\/p>\n

                    \n
                  • \n
                      \n
                    • Nh\u1ea5n L\u1ea5y d\u1eef li\u1ec7u<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ea3i l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 ph\u00e1t sinh n\u1ee3 TK 242 trong k\u1ef3 \u0111\u00e3 ch\u1ecdn.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                      \"\"<\/p>\n

                        \n
                      • \n
                          \n
                        • T\u00edch ch\u1ecdn ch\u1ee9ng t\u1eeb v\u00e0 nh\u1ea5n \u0110\u1ed3ng \u00fd.<\/span><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                          \"\"<\/p>\n

                            \n
                          • \n
                              \n
                            • Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y th\u00f4ng tin t\u1eeb ch\u1ee9ng t\u1eeb \u0111\u00e3 ch\u1ecdn l\u00ean ch\u1ee9ng t\u1eeb th\u00eam chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                              \"\"<\/p>\n

                                \n
                              • \n
                                  \n
                                • Thi\u1ebft l\u1eadp ph\u00e2n b\u1ed5<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
                                    \n
                                  • \n
                                      \n
                                    • Sau khi \u0111\u00e3 khai b\u00e1o xong th\u00f4ng tin chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed tr\u00ean tab Thi\u1ebft l\u1eadp ph\u00e2n b\u1ed5.<\/strong><\/li>\n
                                    • Ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc nh\u01b0: \u0111\u1ed1i t\u01b0\u1ee3ng THCP\/c\u00f4ng tr\u00ecnh\/\u0111\u01a1n h\u00e0ng\/h\u1ee3p \u0111\u1ed3ng\/\u0111\u01a1n v\u1ecb. T\u1ed5ng t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 ph\u1ea3i b\u1eb1ng 100% v\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i nh\u1eadp TK chi ph\u00ed<\/strong> \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed trong k\u1ef3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n


                                      \n\"\"
                                      \n<\/span><\/p>\n

                                        \n
                                      • Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng Ch\u1ecdn ch\u1ee9ng t\u1eeb m\u00e0 \u0111i\u1ec1n th\u1ee7 c\u00f4ng ho\u1eb7c mu\u1ed1n ch\u1ecdn th\u00eam c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111ang \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/strong><\/span>\n
                                          \n
                                        • Tr\u00ean Tab T\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb, nh\u1ea5n Ch\u1ecdn ch\u1ee9ng t\u1eeb ngu\u1ed3n g\u1ed1c<\/span><\/strong><\/span><\/span><\/li>\n
                                        • Ch\u1ecdn kho\u1ea3ng th\u1eddi gian l\u1eadp ch\u1ee9ng t\u1eeb, nh\u1ea5n L\u1ea5y d\u1eef li\u1ec7u.<\/span><\/strong><\/span><\/li>\n
                                        • T\u00edch ch\u1ecdn ch\u1ee9ng t\u1eeb v\u00e0 nh\u1ea5n \u0110\u1ed3ng \u00fd.<\/span><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                          \"\"<\/p>\n

                                          L\u01b0u \u00fd: <\/em><\/span><\/strong><\/span>V\u00e0o Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\/Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>, ch\u1ecdn Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ea7u k\u1ef3<\/strong> \u0111\u1ec3 nh\u1eadp c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ea7u k\u1ef3.<\/i><\/p>\n

                                          \"\"<\/p>\n<\/div><\/div>\n

                                          <\/span><\/p>\n

                                          B\u01b0\u1edbc 3: Ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc <\/strong><\/h4>\n

                                          <\/div>

                                          \n
                                            \n
                                          • V\u00e0o ph\u00e2n h\u1ec7 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>\/ tab Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong>, ch\u1ecdn Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\/ Th\u00eam.<\/strong><\/li>\n<\/ul>\n

                                            \"\"<\/p>\n

                                              \n
                                            • Ch\u1ecdn k\u1ef3 ph\u00e2n b\u1ed5 v\u00e0 nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong><\/li>\n<\/ul>\n

                                              \"\"<\/p>\n

                                                \n
                                              • H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u00f9ng s\u1ed1 ti\u1ec1n ph\u00e2n b\u1ed5 trong k\u1ef3:<\/span><\/strong><\/span>\n
                                                  \n
                                                • X\u00e1c \u0111\u1ecbnh ca\u0301c khoa\u0309n chi phi\u0301 c\u00e2\u0300n ph\u00e2n b\u00f4\u0309.<\/span><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                                  \"\"<\/p>\n

                                                    \n
                                                  • \n
                                                      \n
                                                    • Ph\u00e2n b\u1ed5 chi phi\u0301 cho ca\u0301c \u0111\u00f4\u0301i t\u01b0\u01a1\u0323ng \u0111a\u0303 \u0111\u01b0\u01a1\u0323c thi\u00ea\u0301t l\u00e2\u0323p ta\u0323i b\u01b0\u01a1\u0301c 2. C\u00f3 th\u1ec3 ch\u1ecdn l\u1ea1i \u0110\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5 n\u1ebfu thay \u0111\u1ed5i.<\/span><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                                      \"\"<\/p>\n

                                                        \n
                                                      • \n
                                                          \n
                                                        • Ghi nh\u1eadn b\u00fat to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                                          \"\"<\/p>\n

                                                            \n
                                                          • Nh\u1ea5n C\u1ea5t
                                                            \nL\u01b0u \u00fd:<\/strong> C\u00f3 th\u1ec3 nh\u1ea5n Xu\u1ea5t kh\u1ea9u b\u1ea3ng ph\u00e2n b\u1ed5 ra Excel<\/strong> \u0111\u1ec3 xu\u1ea5t kh\u1ea9u d\u1eef li\u1ec7u ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ra file Excel.<\/em><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2590],"ht-kb-tag":[3392,3394,3393],"class_list":["post-947","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ccdc","ht_kb_tag-khai-bao-chi-phi-tra-truoc","ht_kb_tag-phan-bo-chi-phi-tra-truoc","ht_kb_tag-quan-ly-chi-phi-tra-truoc"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/947","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=947"}],"version-history":[{"count":11,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/947\/revisions"}],"predecessor-version":[{"id":45571,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/947\/revisions\/45571"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=947"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=947"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}