{"id":40039,"date":"2025-02-11T17:33:36","date_gmt":"2025-02-11T10:33:36","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=40039"},"modified":"2025-02-27T14:56:35","modified_gmt":"2025-02-27T07:56:35","slug":"huong-dan-cong-tac-ke-toan-khi-to-chuc-thuc-hien-sap-xep-tinh-gon-to-chuc-bo-may-theo-cv-so-1010-btc-qlkt","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/huong-dan-cong-tac-ke-toan-khi-to-chuc-thuc-hien-sap-xep-tinh-gon-to-chuc-bo-may-theo-cv-so-1010-btc-qlkt\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n khi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp, tinh g\u1ecdn t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y theo C\u00f4ng v\u0103n s\u1ed1 1010\/BTC-QLKT ng\u00e0y 23\/01\/2025 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh"},"content":{"rendered":"<h2>1. Nghi\u1ec7p v\u1ee5<\/h2>\n<p>Theo C\u00f4ng v\u0103n s\u1ed1 1010\/BTC-QLKT ng\u00e0y 23\/01\/2025 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp, tinh g\u1ecdn t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y t\u1ea1i c\u00e1c B\u1ed9, Ng\u00e0nh, \u0110\u1ecba ph\u01b0\u01a1ng nh\u01b0 sau:<\/p>\n<p><em><strong>a. X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng:<\/strong><\/em><\/p>\n<ul>\n<li>K\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c di\u1ec7n b\u1ecb s\u1eafp x\u1ebfp \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01\/01 n\u0103m s\u1eafp x\u1ebfp \u0111\u1ebfn h\u1ebft ng\u00e0y tr\u01b0\u1edbc ng\u00e0y quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng c\u00f3 th\u1eddi gian kh\u00f4ng qu\u00e1 03 th\u00e1ng li\u00ean ti\u1ebfp th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 t\u00ednh th\u00e0nh 1 k\u1ef3 k\u1ebf to\u00e1n n\u0103m; k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng ph\u1ea3i kh\u00f4ng qu\u00e1 15 th\u00e1ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/li>\n<\/ul>\n<p><em><strong>b. \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong><\/em><\/p>\n<ul>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2024 (bao g\u1ed3m c\u1ea3 th\u1eddi gian k\u00e9o d\u00e0i n\u1ebfu c\u00f3): \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf n\u1ed9p cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo th\u1eddi h\u1ea1n do \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1eddi gian t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 cho b\u00e0n giao c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng l\u00e0 k\u1ef3 k\u1ebf to\u00e1n thu\u1ed9c n\u0103m 2025 th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i bao g\u1ed3m to\u00e0n b\u1ed9 th\u00f4ng tin, s\u1ed1 li\u1ec7u nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/01\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y tr\u01b0\u1edbc ng\u00e0y quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ec3 ph\u1ee5c v\u1ee5 b\u00e0n giao sang \u0111\u01a1n v\u1ecb m\u1edbi.<\/li>\n<\/ul>\n<h2>2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h2>\n<p><em><strong>V\u00ed d\u1ee5:<\/strong> \u0110\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n b\u1ecb s\u1eafp x\u1ebfp\/s\u00e1p nh\u1eadp, ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb kh\u00e1c tr\u01b0\u1edbc ng\u00e0y 01\/04\/2025.<\/em><\/p>\n<p>&#8211; \u0110\u1ec3 in \u0111\u01b0\u1ee3c c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, s\u1ed5 s\u00e1ch n\u0103m 2024 bao g\u1ed3m c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp c\u00f3 hi\u1ec7u l\u1ef1c (31\/03\/2025) th\u00ec l\u00e0m nh\u01b0 sau:<\/p>\n<ul>\n<li>\u0110\u01a1n v\u1ecb ti\u1ebfp t\u1ee5c l\u00e0m vi\u1ec7c, h\u1ea1ch to\u00e1n c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh c\u1ee7a n\u0103m ng\u00e2n s\u00e1ch 2025 <strong>tr\u00ean d\u1eef li\u1ec7u n\u0103m 2024 theo Th\u00f4ng t\u01b0 107\/2017\/TT-BTC.<\/strong><\/li>\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb ph\u00e1t sinh n\u0103m 2025: <strong>Nh\u1eadp Ng\u00e0y ch\u1ee9ng t\u1eeb theo \u0111\u00fang ng\u00e0y th\u1ef1c t\u1ebf (n\u0103m 2025), nh\u1eadp Ng\u00e0y h\u1ea1ch to\u00e1n l\u00e0 31\/12\/2024.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40047\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/02\/R3-67.png\" alt=\"\" width=\"688\" height=\"283\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/02\/R3-67.png 688w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R3-67-300x123.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R3-67-50x21.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R3-67-60x25.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R3-67-100x41.png 100w\" sizes=\"auto, (max-width: 688px) 100vw, 688px\" \/><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m 2024 tr\u00ean ph\u1ea7n m\u1ec1m nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/li>\n<\/ul>\n<p>&#8211; V\u1edbi <strong>M\u1eabu s\u1ed1 06-\u0110CSDTK\/KBNN<\/strong>: B\u1ea3ng x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i KBNN, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n nh\u1eadp tay tr\u00ean c\u1ed5ng DVC KBNN \u0111\u1ec3 l\u00ean \u0111\u00fang s\u1ed1 li\u1ec7u.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Nghi\u1ec7p v\u1ee5 Theo C\u00f4ng v\u0103n s\u1ed1 1010\/BTC-QLKT ng\u00e0y 23\/01\/2025 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp, tinh g\u1ecdn t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y t\u1ea1i c\u00e1c B\u1ed9, Ng\u00e0nh, \u0110\u1ecba ph\u01b0\u01a1ng nh\u01b0 sau: a. X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n&#8230;<\/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-40039","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\/40039","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=40039"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/40039\/revisions"}],"predecessor-version":[{"id":40319,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/40039\/revisions\/40319"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=40039"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=40039"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=40039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}