{"id":44847,"date":"2025-09-10T15:07:28","date_gmt":"2025-09-10T08:07:28","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=44847"},"modified":"2025-09-10T15:07:28","modified_gmt":"2025-09-10T08:07:28","slug":"in-bang-in-tong-hop-cua-tai-khoan-theo-che-do-ke-toan-thong-tu-24-2024-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/in-bang-in-tong-hop-cua-tai-khoan-theo-che-do-ke-toan-thong-tu-24-2024-tt-btc\/","title":{"rendered":"In B\u1ea3ng in t\u1ed5ng h\u1ee3p c\u1ee7a t\u00e0i kho\u1ea3n 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 in \u0111\u01b0\u1ee3c B\u1ea3ng in t\u1ed5ng h\u1ee3p c\u1ee7a t\u00e0i kho\u1ea3n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC \u0111\u1ec3 b\u00e1o c\u00e1o cho c\u1ea5p tr\u00ean.<\/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 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:<\/p>\n<ul>\n<li>B\u1ecf 102 t\u00e0i kho\u1ea3n<\/li>\n<li>Thay \u0111\u1ed5i 25 t\u00e0i kho\u1ea3n<\/li>\n<li>B\u1ed5 sung th\u00eam 59 t\u00e0i kho\u1ea3n<\/li>\n<li>G\u1ed9p 15 t\u00e0i kho\u1ea3n<\/li>\n<li>Chuy\u1ec3n 20 t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n<\/li>\n<\/ul>\n<p>Do \u0111\u00f3, khi k\u1ebf to\u00e1n l\u1eadp B\u1ea3ng in t\u1ed5ng h\u1ee3p c\u1ee7a t\u00e0i kho\u1ea3n \u0111\u1ec3 b\u00e1o c\u00e1o v\u1edbi c\u1ea5p tr\u00ean c\u1ea7n c\u1eadp nh\u1eadt l\u1ea1i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R8<\/strong>, ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt l\u1ea1i b\u00e1o c\u00e1o B\u1ea3ng in t\u1ed5ng h\u1ee3p c\u1ee7a t\u00e0i kho\u1ea3n \u0111\u00fang v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/p>\n<p><strong>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n<p>1. V\u00e0o <strong>B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o kh\u00e1c<\/strong>, ch\u1ecdn <strong>B\u1ea3ng in t\u1ed5ng h\u1ee3p c\u1ee7a t\u00e0i kho\u1ea3n<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44849 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/1-2.png\" alt=\"\" width=\"1200\" height=\"684\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/1-2.png 1200w, \/2025\/wp-content\/uploads\/2025\/09\/1-2-300x171.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/1-2-1024x584.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/1-2-768x438.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/1-2-50x29.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/1-2-60x34.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/1-2-100x57.png 100w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>2. Ch\u1ecdn 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-44851 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/2-1.png\" alt=\"\" width=\"479\" height=\"223\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/2-1.png 479w, \/2025\/wp-content\/uploads\/2025\/09\/2-1-300x140.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/2-1-50x23.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/2-1-60x28.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/2-1-100x47.png 100w\" sizes=\"auto, (max-width: 479px) 100vw, 479px\" \/><\/p>\n<p>3. Ph\u1ea7n m\u1ec1m in b\u00e1o c\u00e1o nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44855 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/3-2.png\" alt=\"\" width=\"1120\" height=\"791\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/3-2.png 1120w, \/2025\/wp-content\/uploads\/2025\/09\/3-2-300x212.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/3-2-1024x723.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/3-2-768x542.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/3-2-50x35.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/3-2-60x42.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/3-2-100x71.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 in \u0111\u01b0\u1ee3c B\u1ea3ng in t\u1ed5ng h\u1ee3p c\u1ee7a t\u00e0i kho\u1ea3n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC \u0111\u1ec3 b\u00e1o c\u00e1o cho c\u1ea5p tr\u00ean. 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 v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1011],"ht-kb-tag":[],"class_list":["post-44847","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r8"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44847","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\/44847\/revisions"}],"predecessor-version":[{"id":44857,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44847\/revisions\/44857"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=44847"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=44847"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=44847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}