{"id":34155,"date":"2023-12-08T03:50:18","date_gmt":"2023-12-08T03:50:18","guid":{"rendered":"https:\/\/masterskills.org\/blog\/bo-may-ke-toan-kho-bac-nha-nuoc-la-gi-cac-bo-phan.html"},"modified":"2023-12-23T20:55:56","modified_gmt":"2023-12-23T13:55:56","slug":"bo-may-ke-toan-kho-bac-nha-nuoc-la-gi-cac-bo-phan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/bo-may-ke-toan-kho-bac-nha-nuoc-la-gi-cac-bo-phan.html","title":{"rendered":"B\u1ed9 m\u00e1y k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 g\u00ec? C\u00e1c b\u1ed9 ph\u1eadn"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: cpacanada)<\/p>\n<\/figcaption><\/figure>\n

B\u1ed9 m\u00e1y k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

B\u1ed9 m\u00e1y k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/b> l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn trong c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. C\u00e1c \u0111\u01a1n v\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00ed nghi\u1ec7p v\u1ee5 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc nh\u1eb1m \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh v\u00e0 ki\u1ec3m tra ch\u1eb7t ch\u1ebd m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\u0110\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng. K\u1ebf to\u00e1n tr\u01b0\u1edfng th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n.\u00a0<\/p>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u00fap Gi\u00e1m \u0111\u1ed1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. K\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Gi\u00e1m \u0111\u1ed1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea5p tr\u00ean v\u1ec1 c\u00e1c c\u00f4ng vi\u1ec7c thu\u1ed9c ph\u1ea1m vi v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u01b0\u1ee3c giao.<\/p>\n

C\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a b\u1ed9 m\u00e1y<\/font><\/h3>\n

B\u1ed9 m\u00e1y k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c th\u00e0nh c\u00e1c b\u1ed9 ph\u1eadn sau:<\/b><\/p>\n

– B\u1ed9 ph\u1eadn giao d\u1ecbch: <\/b>g\u1ed3m c\u00e1c nh\u00e2n vi\u00ean k\u1ebf to\u00e1n tr\u1ef1c ti\u1ebfp ti\u1ebfn h\u00e0nh c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n thu, chi ng\u00e2n s\u00e1ch, thanh to\u00e1n, t\u00edn d\u1ee5ng\u2026 v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 giao d\u1ecbch v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

– B\u1ed9 ph\u1eadn t\u1ed5ng h\u1ee3p: <\/b>g\u1ed3m c\u00e1c nh\u00e2n vi\u00ean k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh c\u00e1c nghi\u1ec7p v\u1ee5 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u1ed1ng k\u00ea, x\u00e2y d\u1ef1ng v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra k\u1ebf to\u00e1n.<\/p>\n

Nguy\u00ean t\u1eafc ph\u00e2n c\u00f4ng, b\u1ed1 tr\u00ed<\/font><\/h3>\n

Nguy\u00ean t\u1eafc ph\u00e2n c\u00f4ng, b\u1ed1 tr\u00ed c\u00e1n b\u1ed9 k\u1ebf to\u00e1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc:<\/b><\/p>\n

– M\u1ed7i nh\u00e2n vi\u00ean k\u1ebf to\u00e1n giao d\u1ecbch \u0111\u01b0\u1ee3c giao gi\u1eef t\u00e0i kho\u1ea3n c\u1ee7a m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb nh\u1ea5t \u0111\u1ecbnh, c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n m\u1eabu \u0111\u0103ng k\u00ed ch\u1eef k\u00ed v\u00e0 m\u1eabu d\u1ea5u c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n

– K\u1ebf to\u00e1n vi\u00ean gi\u1eef t\u00e0i kho\u1ea3n v\u1ed1n b\u1eb1ng ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1eef c\u00e1c t\u00e0i kho\u1ea3n giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng.<\/p>\n

– Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n li\u00ean Kho b\u1ea1c kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1eef t\u00e0i kho\u1ea3n giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng, kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp s\u1ed5 \u0111\u1ed1i chi\u1ebfu li\u00ean Kho b\u1ea1c.<\/p>\n

– K\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng.<\/p>\n

– Trong m\u1ed9t \u0111\u01a1n v\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed nh\u1eefng ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh th\u00e2n thu\u1ed9c.<\/p>\n

– Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i nh\u00e2n vi\u00ean k\u1ebf to\u00e1n sang b\u1ed9 ph\u1eadn kh\u00e1c trong \u0111\u01a1n v\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c ph\u1ea3i t\u1ed5 ch\u1ee9c b\u00e0n giao v\u00e0 l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao gi\u1eefa ng\u01b0\u1eddi giao v\u00e0 ng\u01b0\u1eddi nh\u1eadn.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00ed v\u00e0 k\u1ebf to\u00e1n\u00a0Kho b\u1ea1c\u00a0Nh\u00e0 n\u01b0\u1edbc, Th.S Nguy\u1ec5n Kim Tuy\u1ebfn, Th.S L\u00ea Quang C\u01b0\u1eddng, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP. H\u1ed3 Ch\u00ed Minh, NXB Th\u1ed1ng k\u00ea, 2006)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n B\u1ed9 m\u00e1y k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn trong c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. C\u00e1c \u0111\u01a1n v\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00ed nghi\u1ec7p v\u1ee5 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34155"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34155"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34155\/revisions"}],"predecessor-version":[{"id":67875,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34155\/revisions\/67875"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}