{"id":43729,"date":"2025-08-15T15:53:05","date_gmt":"2025-08-15T08:53:05","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=43729"},"modified":"2025-08-15T15:53:05","modified_gmt":"2025-08-15T08:53:05","slug":"dap-ung-mau-s26-h-so-theo-doi-tai-san-co-dinh-va-cong-cu-dung-cu-tai-noi-su-dung-theo-che-do-ke-toan-thong-tu-24-2024-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/dap-ung-mau-s26-h-so-theo-doi-tai-san-co-dinh-va-cong-cu-dung-cu-tai-noi-su-dung-theo-che-do-ke-toan-thong-tu-24-2024-tt-btc\/","title":{"rendered":"\u0110\u00e1p \u1ee9ng m\u1eabu S26-H: S\u1ed5 theo d\u00f5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i n\u01a1i s\u1eed d\u1ee5ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC"},"content":{"rendered":"<h2 id=\"1-muc-dich\">1. M\u1ee5c \u0111\u00edch<\/h2>\n<p>K\u1ebf to\u00e1n c\u00f3 th\u1ec3 in m\u1eabu S26-H: S\u1ed5 theo d\u00f5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i n\u01a1i s\u1eed d\u1ee5ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/p>\n<h2 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h2>\n<p>B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC quy \u0111\u1ecbnh m\u1edbi 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 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1eabu s\u1ed5 S26-H.<\/p>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R7<\/strong>, ph\u1ea7n m\u1ec1m cho ph\u00e9p in m\u1eabu S26-H: S\u1ed5 theo d\u00f5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i n\u01a1i s\u1eed d\u1ee5ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi.<\/p>\n<p><strong>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n<p>1. V\u00e0o <strong>B\u00e1o c\u00e1o<\/strong>, ch\u1ecdn <strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\S26-H: S\u1ed5 theo d\u00f5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i n\u01a1i s\u1eed d\u1ee5ng<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-43743 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/1-49.png\" alt=\"\" width=\"1276\" height=\"680\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/1-49.png 1276w, \/2025\/wp-content\/uploads\/2025\/08\/1-49-300x160.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/1-49-1024x546.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/1-49-768x409.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/1-49-50x27.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/1-49-60x32.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/1-49-100x53.png 100w\" sizes=\"auto, (max-width: 1276px) 100vw, 1276px\" \/><\/p>\n<p>2. Khai b\u00e1o tham s\u1ed1 b\u00e1o c\u00e1o. Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-43745 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/2-38.png\" alt=\"\" width=\"475\" height=\"167\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/2-38.png 475w, \/2025\/wp-content\/uploads\/2025\/08\/2-38-300x105.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/2-38-50x18.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/2-38-60x21.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/2-38-100x35.png 100w\" sizes=\"auto, (max-width: 475px) 100vw, 475px\" \/><\/p>\n<p>3. Ph\u1ea7n m\u1ec1m in b\u00e1o c\u00e1o theo ph\u00f2ng ban v\u00e0 theo lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-43747 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/3-26.png\" alt=\"\" width=\"1120\" height=\"790\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/3-26.png 1120w, \/2025\/wp-content\/uploads\/2025\/08\/3-26-300x212.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/3-26-1024x722.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/3-26-768x542.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/3-26-50x35.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/3-26-60x42.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/3-26-100x71.png 100w\" sizes=\"auto, (max-width: 1120px) 100vw, 1120px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch K\u1ebf to\u00e1n c\u00f3 th\u1ec3 in m\u1eabu S26-H: S\u1ed5 theo d\u00f5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u1ea1i n\u01a1i s\u1eed d\u1ee5ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC. 2. Chi ti\u1ebft thay \u0111\u1ed5i B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC quy \u0111\u1ecbnh m\u1edbi&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1009],"ht-kb-tag":[],"class_list":["post-43729","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r7"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43729","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":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43729\/revisions"}],"predecessor-version":[{"id":43749,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43729\/revisions\/43749"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=43729"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=43729"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=43729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}