{"id":38563,"date":"2025-06-09T09:56:57","date_gmt":"2025-06-09T02:56:57","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=38563"},"modified":"2026-07-09T10:19:11","modified_gmt":"2026-07-09T03:19:11","slug":"lap-bao-cao-b04-bctc-thuyet-minh-bao-cao-tai-chinh-dap-ung-thong-tu-24-2024-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lap-bao-cao-b04-bctc-thuyet-minh-bao-cao-tai-chinh-dap-ung-thong-tu-24-2024-tt-btc\/","title":{"rendered":"L\u1eadp b\u00e1o c\u00e1o &#8220;B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh&#8221; \u0111\u00e1p \u1ee9ng Th\u00f4ng t\u01b0 24\/2024\/TT-BTC"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p><strong>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb<\/strong>\u00a0c\u00e1ch l\u1eadp\u00a0<strong>b\u00e1o c\u00e1o B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0theo\u00a0<strong>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m, nh\u1eb1m \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh \u0111\u1ec3\u00a0<strong>n\u1ed9p c\u01a1 quan c\u1ea5p tr\u00ean<\/strong>\u00a0v\u00e0 h\u1ed7 tr\u1ee3\u00a0<strong>thuy\u1ebft minh, gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u<\/strong>\u00a0\u0111\u1ea7y \u0111\u1ee7 khi c\u1ea7n.<\/p>\n<p>Ng\u00e0y 17\/04\/2024, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o v\u00e0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ec3 thay th\u1ebf Th\u00f4ng t\u01b0 107\/2017\/TT-BTC, trong \u0111\u00f3 c\u00f3 thay \u0111\u1ed5i v\u1ec1 b\u00e1o c\u00e1o B04\/BCTC.<\/p>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R6<\/strong>, ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt b\u00e1o c\u00e1o B04\/BCTC theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC \u0111\u1ec3 \u0111\u01a1n v\u1ecb n\u1ed9p cho c\u01a1 quan c\u1ea5p tr\u00ean theo quy \u0111\u1ecbnh.<\/p>\n<h3 id=\"2-chi-tiet-thay-doi\">2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn <strong>L\u1eadp b\u00e1o c\u00e1o<\/strong>\\<strong>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38565 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/1-1.png\" alt=\"\" width=\"1191\" height=\"677\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/1-1.png 1191w, \/2025\/wp-content\/uploads\/2025\/06\/1-1-300x171.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/1-1-1024x582.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/1-1-768x437.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/1-1-50x28.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/1-1-60x34.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/1-1-100x57.png 100w\" sizes=\"auto, (max-width: 1191px) 100vw, 1191px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o, Ch\u01b0\u01a1ng. Ch\u1ecdn <strong>B\u00e1o c\u00e1o<\/strong> l\u00e0 <strong>B04\/TT-BTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38567 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/2-1.png\" alt=\"\" width=\"369\" height=\"207\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/2-1.png 369w, \/2025\/wp-content\/uploads\/2025\/06\/2-1-300x168.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/2-1-50x28.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/2-1-60x34.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/2-1-100x56.png 100w\" sizes=\"auto, (max-width: 369px) 100vw, 369px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o B04\/BCTC theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/p>\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38569 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/3-1.png\" alt=\"\" width=\"1211\" height=\"768\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/3-1.png 1211w, \/2025\/wp-content\/uploads\/2025\/06\/3-1-300x190.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/3-1-1024x649.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/3-1-768x487.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/3-1-50x32.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/3-1-60x38.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/3-1-100x63.png 100w\" sizes=\"auto, (max-width: 1211px) 100vw, 1211px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb \u0111\u00e3 ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u m\u00e0 c\u1ea7n l\u1ea5y l\u1ea1i d\u1eef li\u1ec7u ban \u0111\u1ea7u th\u00ec nh\u1ea5n <strong>L\u1ea5y l\u1ea1i m\u1eb7c \u0111\u1ecbnh<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38571 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/4-1.png\" alt=\"\" width=\"1210\" height=\"347\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/4-1.png 1210w, \/2025\/wp-content\/uploads\/2025\/06\/4-1-300x86.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/4-1-1024x294.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/4-1-768x220.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/4-1-50x14.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/4-1-60x17.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/4-1-100x29.png 100w\" sizes=\"auto, (max-width: 1210px) 100vw, 1210px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> T\u1ea1i c\u00e1c m\u1ee5c c\u00f3 thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0, anh\/ch\u1ecb c\u00f3 th\u1ec3 xem ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38573 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/5-1.png\" alt=\"\" width=\"1443\" height=\"992\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/5-1.png 1443w, \/2025\/wp-content\/uploads\/2025\/06\/5-1-300x206.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/5-1-1024x704.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/5-1-768x528.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/5-1-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/5-1-60x41.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/5-1-100x69.png 100w\" sizes=\"auto, (max-width: 1443px) 100vw, 1443px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb\u00a0c\u00e1ch l\u1eadp\u00a0b\u00e1o c\u00e1o B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0theo\u00a0Th\u00f4ng t\u01b0 24\/2024\/TT-BTC\u00a0tr\u00ean ph\u1ea7n m\u1ec1m, nh\u1eb1m \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh \u0111\u1ec3\u00a0n\u1ed9p c\u01a1 quan c\u1ea5p tr\u00ean\u00a0v\u00e0 h\u1ed7 tr\u1ee3\u00a0thuy\u1ebft minh, gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u\u00a0\u0111\u1ea7y \u0111\u1ee7 khi c\u1ea7n. Ng\u00e0y 17\/04\/2024, B\u1ed9 T\u00e0i&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1007],"ht-kb-tag":[],"class_list":["post-38563","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r6"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/38563","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\/23"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/38563\/revisions"}],"predecessor-version":[{"id":52699,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/38563\/revisions\/52699"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=38563"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=38563"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=38563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}