{"id":44887,"date":"2025-09-10T17:17:34","date_gmt":"2025-09-10T10:17:34","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=44887"},"modified":"2025-09-10T17:17:34","modified_gmt":"2025-09-10T10:17:34","slug":"in-mau-so-chi-tiet-cac-tai-khoan-tk-004-theo-che-do-ke-toan-thong-tu-24-2024-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/in-mau-so-chi-tiet-cac-tai-khoan-tk-004-theo-che-do-ke-toan-thong-tu-24-2024-tt-btc\/","title":{"rendered":"In m\u1eabu S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n &#8211; TK 004 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 m\u1eabu S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n &#8211; TK 004 theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 theo d\u00f5i theo lo\u1ea1i ti\u1ec1n l\u00e0 Ngo\u1ea1i t\u1ec7 nh\u1eb1m theo d\u00f5i s\u1ed1 d\u01b0, s\u1ed1 ph\u00e1t sinh c\u1ee7a t\u1eebng lo\u1ea1i ti\u1ec1n.<\/p>\n<h2 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h2>\n<p>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC thay th\u1ebf TK 007 &#8211; Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i b\u1eb1ng TK 004 &#8211; Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i.<\/p>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R8<\/strong>, ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt l\u1ea1i S\u1ed5 chi ti\u1ebft c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 \u0111\u1ec3 k\u1ebf to\u00e1n in \u0111\u01b0\u1ee3c s\u1ed5 s\u00e1ch theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><strong>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n<p>1. V\u00e0o <strong>B\u00e1o c\u00e1o\\S\u1ed5 k\u1ebf to\u00e1n<\/strong>, ch\u1ecdn <strong>S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n (TK 004)<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44893 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/1-5.png\" alt=\"\" width=\"1200\" height=\"679\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/1-5.png 1200w, \/2025\/wp-content\/uploads\/2025\/09\/1-5-300x170.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/1-5-1024x579.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/1-5-768x435.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/1-5-50x28.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/1-5-60x34.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/1-5-100x57.png 100w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>2. Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o, ch\u1ecdn lo\u1ea1i ti\u1ec1n, t\u00edch ch\u1ecdn t\u00e0i kho\u1ea3n c\u1ea7n l\u1ea5y s\u1ed1 li\u1ec7u. Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44895 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/2-5.png\" alt=\"\" width=\"471\" height=\"343\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/2-5.png 471w, \/2025\/wp-content\/uploads\/2025\/09\/2-5-300x218.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/2-5-50x36.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/2-5-60x44.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/2-5-100x73.png 100w\" sizes=\"auto, (max-width: 471px) 100vw, 471px\" \/><\/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-44897 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/3-6.png\" alt=\"\" width=\"793\" height=\"608\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/3-6.png 793w, \/2025\/wp-content\/uploads\/2025\/09\/3-6-300x230.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/3-6-768x589.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/3-6-50x38.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/3-6-60x46.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/3-6-100x77.png 100w\" sizes=\"auto, (max-width: 793px) 100vw, 793px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch K\u1ebf to\u00e1n in \u0111\u01b0\u1ee3c m\u1eabu S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n &#8211; TK 004 theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 theo d\u00f5i theo lo\u1ea1i ti\u1ec1n l\u00e0 Ngo\u1ea1i t\u1ec7 nh\u1eb1m theo d\u00f5i s\u1ed1 d\u01b0, s\u1ed1 ph\u00e1t sinh&#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-44887","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\/44887","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\/44887\/revisions"}],"predecessor-version":[{"id":44899,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44887\/revisions\/44899"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=44887"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=44887"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=44887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}