{"id":38909,"date":"2024-11-26T16:42:29","date_gmt":"2024-11-26T09:42:29","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=38909"},"modified":"2025-10-28T11:59:00","modified_gmt":"2025-10-28T04:59:00","slug":"truong-hop-cap-nhat-thong-tu-24-2024-tt-btc-ma-so-du-dau-nam-2025-khong-bang-so-du-cuoi-nam-2024-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/truong-hop-cap-nhat-thong-tu-24-2024-tt-btc-ma-so-du-dau-nam-2025-khong-bang-so-du-cuoi-nam-2024-thi-lam-the-nao\/","title":{"rendered":"Tr\u01b0\u1eddng h\u1ee3p c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 24\/2024\/TT-BTC m\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m 2025 kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m 2024 th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra \u0111\u1ec3 bi\u1ebft nguy\u00ean nh\u00e2n v\u00ec sao sau khi c\u1eadp nh\u1eadp Th\u00f4ng t\u01b0 24\/2024\/TT-BTC m\u00e0 th\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m 2025 kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m 2024.<\/p>\n

2.C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n
B\u01b0\u1edbc 1:<\/strong> Sau khi h\u1ec7 th\u1ed1ng chuy\u1ec3n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00e0nh c\u00f4ng th\u00ec s\u1ebd th\u00f4ng b\u00e1o \u1edf m\u1ee5c qu\u1ea3 chu\u00f4ng. Nh\u1ea5n Xem chi ti\u1ebft<\/strong>\u00a0\u0111\u1ec3 xem danh s\u00e1ch s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n c\u0169 \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u00e0i kho\u1ea3n m\u1edbi.<\/p>\n
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H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n c\u00e1c danh m\u1ee5c, s\u1ed1 d\u01b0<\/strong> t\u1eeb t\u00e0i kho\u1ea3n c\u0169 sang t\u00e0i kho\u1ea3n m\u1edbi theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC (kh\u00f4ng bao g\u1ed3m c\u00e1c ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o):<\/p>\n
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To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u01b0\u1edbc c\u1ee7a TK lo\u1ea1i 1 \u0111\u1ebfn TK lo\u1ea1i 4 \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a c\u00e1c TK t\u01b0\u01a1ng \u1ee9ng theo TT24\/2024\/TT-BTC.<\/span><\/li>\n
S\u1ed1 d\u01b0 TK bao g\u1ed3m TK <\/span>004, 006, 008, 009, 012, 013, 014, 018<\/span> s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o l\u1ef1a ch\u1ecdn c\u00f3 l\u1ea5y s\u1ed1 d\u01b0 TK d\u1ef1 to\u00e1n khi chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u hay kh\u00f4ng.<\/span><\/li>\n
C\u00e1c TK b\u1ecb thay \u0111\u1ed5i th\u00f4ng tin chi ti\u1ebft theo (v\u00ed d\u1ee5 tr\u00ean TT107 c\u00f3 chi ti\u1ebft theo nh\u01b0ng l\u00ean TT24 kh\u00f4ng chi ti\u1ebft theo) th\u00ec s\u1ed1 d\u01b0 s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng g\u1ed9p theo c\u00e1c th\u00f4ng tin chi ti\u1ebft theo c\u1ee7a TK theo TT24, tr\u1eeb 1 s\u1ed1 TK v\u1eabn gi\u1eef nguy\u00ean th\u00f4ng tin chi ti\u1ebft theo nh\u01b0 TT107 nh\u01b0 TK 111, 112, 152, 153\u2026<\/span><\/li>\n<\/ul>\n
B\u01b0\u1edbc 2:<\/strong> Th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n tr\u00ean d\u1eef li\u1ec7u theo TT107<\/strong> v\u00e0 d\u1eef li\u1ec7u sau khi c\u1eadp nh\u1eadt TT24 <\/strong>b\u1eb1ng c\u00e1ch:<\/p>\n
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M\u1edf l\u1ea1i d\u1eef li\u1ec7u theo TT107,<\/strong> ch\u1ecdn menu B\u00e1o c\u00e1o\\S\u1ed5 k\u1ebf to\u00e1n\\S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh.\u00a0<\/strong><\/li>\n
Ch\u1ecdn N\u0103m<\/strong> c\u1ea7n in b\u00e1o c\u00e1o l\u00e0 n\u0103m li\u1ec1n tr\u01b0\u1edbc (VD: 2024).<\/li>\n
In ho\u1eb7c xu\u1ea5t b\u00e1o c\u00e1o ra excel, pdf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/li>\n
Th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu l\u1ea7n l\u01b0\u1ee3t S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m <\/strong>c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh v\u1edbi b\u1ea3ng Ki\u1ec3m tra s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n.<\/strong><\/li>\n<\/ul>\n
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Tr\u00ean m\u00e0n h\u00ecnh Ki\u1ec3m tra s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/strong>, ti\u1ebfp t\u1ee5c \u0111\u1ed1i chi\u1ebfu t\u1ed5ng\u00a0s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n theo TT107<\/strong> v\u1edbi t\u1ed5ng s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n theo TT24.<\/strong><\/li>\n<\/ul>\n
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M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i s\u1ed1 d\u01b0:<\/strong><\/span><\/p>\n
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T\u00e0i kho\u1ea3n thay \u0111\u1ed5i t\u00ednh ch\u1ea5t t\u1eeb D\u01b0 N\u1ee3 th\u00e0nh D\u01b0 C\u00f3, D\u01b0 C\u00f3 th\u00e0nh D\u01b0 N\u1ee3, t\u1eeb L\u01b0\u1ee1ng t\u00ednh th\u00e0nh D\u01b0 N\u1ee3\/D\u01b0 C\u00f3. Khi \u0111\u00f3, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n s\u1ebd chuy\u1ec3n t\u1eeb b\u00ean N\u1ee3 sang b\u00ean C\u00f3 ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i t\u00f9y theo t\u00ednh ch\u1ea5t c\u1ee7a t\u00e0i kho\u1ea3n.<\/span><\/li>\n<\/ul>\n
V\u00ed d\u1ee5: TK 334 tr\u01b0\u1edbc c\u00f3 t\u00ednh ch\u1ea5t D\u01b0 C\u00f3, chuy\u1ec3n th\u00e0nh t\u00ednh ch\u1ea5t l\u01b0\u1ee1ng t\u00ednh. N\u1ebfu s\u1ed1 d\u01b0 C\u00f3 \u00e2m th\u00ec sau khi chuy\u1ec3n \u0111\u1ed5i th\u00e0nh s\u1ed1 d\u01b0 N\u1ee3 d\u01b0\u01a1ng.<\/span><\/i><\/p>\n
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Nhi\u1ec1u t\u00e0i kho\u1ea3n c\u00f9ng chuy\u1ec3n s\u1ed1 d\u01b0 v\u1ec1 m\u1ed9t t\u00e0i kho\u1ea3n (VD TK 421). N\u1ebfu c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft v\u1eeba c\u00f3 s\u1ed1 d\u01b0 N\u1ee3, v\u1eeba c\u00f3 s\u1ed1 d\u01b0 C\u00f3 th\u00ec sau khi chuy\u1ec3n \u0111\u1ed5i, s\u1ed1 d\u01b0 s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb gi\u1eefa b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3, ch\u1ec9 c\u00f2n s\u1ed1 d\u01b0 1 b\u00ean.<\/li>\n<\/ul>\n
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Nhi\u1ec1u t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f2n trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo TT24\/2024\/TT-BTC, Anh\/ch\u1ecb xem c\u1ed9t S\u1ed1 TK theo TT 107 v\u00e0 s\u1ed1 TK theo TT 24 \u0111\u1ec3 bi\u1ebft t\u00e0i kho\u1ea3n theo TT107 n\u0103m nay s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u00e0i kho\u1ea3n n\u00e0o. V\u00ed d\u1ee5 T\u00e0i kho\u1ea3n 366 n\u0103m nay s\u1ed1 d\u01b0 chuy\u1ec3n sang 421.<\/li>\n<\/ul>\n
L\u01b0u \u00fd: N\u1ebfu d\u1eef li\u1ec7u n\u0103m 2025 \u0111\u01b0\u1ee3c t\u1ea1o tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2024 l\u00e0m cho s\u1ed1 d\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1eadp nh\u1eadt kh\u00f4ng \u0111\u00fang, Anh\/chi c\u00f3 th\u1ec3 l\u1ea5y l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m 2025 t\u1eeb d\u1eef li\u1ec7u n\u0103m 2024 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra \u0111\u1ec3 bi\u1ebft nguy\u00ean nh\u00e2n v\u00ec sao sau khi c\u1eadp nh\u1eadp Th\u00f4ng t\u01b0 24\/2024\/TT-BTC m\u00e0 th\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m 2025 kh\u00f4ng b\u1eb1ng s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m 2024. 2.C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n B\u01b0\u1edbc 1: Sau khi h\u1ec7 th\u1ed1ng chuy\u1ec3n…<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[194],"ht-kb-tag":[],"class_list":["post-38909","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-chung"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/38909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=38909"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/38909\/revisions"}],"predecessor-version":[{"id":57101,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/38909\/revisions\/57101"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=38909"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=38909"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=38909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}