{"id":73687,"date":"2026-03-03T16:32:36","date_gmt":"2026-03-03T09:32:36","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=73687"},"modified":"2026-03-12T15:32:13","modified_gmt":"2026-03-12T08:32:13","slug":"bao-cao-tai-chinh-nam-2025-lap-theo-thong-tu-24-2024-tt-btc-co-bat-buoc-the-hien-so-nam-truoc-khong","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/bao-cao-tai-chinh-nam-2025-lap-theo-thong-tu-24-2024-tt-btc-co-bat-buoc-the-hien-so-nam-truoc-khong\/","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 l\u1eadp theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC c\u00f3 b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n s\u1ed1 n\u0103m tr\u01b0\u1edbc tr\u00ean B02\/BCTC v\u00e0 B03\/BCTC kh\u00f4ng?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch l\u00fd do khi in b\u00e1o c\u00e1o <strong>B02\/BCTC- B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong> v\u00e0 <strong>B03\/BCTC &#8211; L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m 2025<\/strong> v\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau \u1edf c\u1ed9t n\u0103m tr\u01b0\u1edbc tr\u00ean <strong>B04\/BCTC<\/strong> <strong>-Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ed9t n\u0103m tr\u01b0\u1edbc m\u1ee5c IV v\u00e0 V<\/strong> kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u c\u1ed9t n\u0103m tr\u01b0\u1edbc theo h\u01b0\u1edbng d\u1eabn c\u1ee7a <strong>B\u1ed9 t\u00e0i ch\u00ednh<\/strong> tr\u1ea3 l\u1eddi \u0111\u1ed9c gi\u1ea3<\/p>\n<h3><b>2. H\u01b0\u1edbng d\u1eabn tr\u00ean H\u1ecfi \u0111\u00e1p B\u1ed9 t\u00e0i ch\u00ednh<\/b><\/h3>\n<p><strong><span style=\"color: #800000;\"><em><span style=\"color: #000000;\">Tr\u00edch d\u1eabn t\u1ea1i c\u00e2u h\u1ecfi c\u1ee7a \u0110\u1ed9c gi\u1ea3 tr\u00ean trang<\/span> H\u1ecfi \u0111\u00e1p B\u1ed9 t\u00e0i ch\u00ednh <span style=\"color: #000000;\">anh\/ch\u1ecb tham kh\u1ea3o <\/span><\/em><a style=\"color: #800000;\" href=\"https:\/\/portal.mof.gov.vn\/hoidapcstc\/home\/cthoidap\/159545\" target=\"_blank\" rel=\"noopener\"><em>t\u1ea1i \u0111\u00e2y<\/em><\/a><\/span><\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><strong>Th\u00f4ng t\u01b0 s\u1ed1 24\/2024\/TT-BTC<\/strong> kh\u00f4ng quy \u0111\u1ecbnh ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u doanh thu, chi ph\u00ed, th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t), d\u00f2ng ti\u1ec1n,&#8230; \u0111\u00e3 ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m 2024 v\u00e0 ph\u1ea7n thuy\u1ebft minh li\u00ean quan (\u0111\u01b0\u1ee3c l\u1eadp theo Th\u00f4ng t\u01b0 s\u1ed1 107\/2017\/TT-BTC ng\u00e0y 10\/10\/2017 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p). \u0110\u1ed3ng th\u1eddi, vi\u1ec7c ghi nh\u1eadn s\u1ed1 li\u1ec7u, n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh li\u00ean quan t\u1ea1i <strong>Th\u00f4ng t\u01b0 s\u1ed1 24\/2024\/TT-BTC<\/strong> \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i so v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 107\/2017\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y.<\/li>\n<li style=\"font-weight: 400;\">Do \u0111\u00f3, ch\u1ec9 ti\u00eau tr\u00ean c\u00e1c b\u00e1o c\u00e1o n\u00e0y n\u0103m tr\u01b0\u1edbc (l\u1eadp theo Th\u00f4ng t\u01b0 s\u1ed1 107\/2017\/TT-BTC) kh\u00f4ng ph\u1ea3i s\u1ed1 li\u1ec7u so s\u00e1nh v\u1edbi ch\u1ec9 ti\u00eau tr\u00ean c\u1ed9t \u201cs\u1ed1 n\u0103m nay\u201d c\u1ee7a B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m 2025 v\u00e0 thuy\u1ebft minh c\u00f3 li\u00ean quan (l\u1eadp theo Th\u00f4ng t\u01b0 s\u1ed1 24\/2024\/TT-BTC).<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">=&gt; V\u00ec v\u1eady, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m 2025 v\u00e0 ph\u1ea7n thuy\u1ebft minh li\u00ean quan l\u1eadp theo m\u1eabu bi\u1ec3u quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 s\u1ed1 24\/2024\/TT-BTC<\/strong> kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean c\u1ed9t \u201cs\u1ed1 n\u0103m tr\u01b0\u1edbc\u201d (l\u00e0 ch\u1ec9 ti\u00eau s\u1eed d\u1ee5ng \u0111\u1ec3 so s\u00e1nh v\u1edbi ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean c\u1ed9t \u201cs\u1ed1 n\u0103m nay\u201d).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch l\u00fd do khi in b\u00e1o c\u00e1o B02\/BCTC- B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 B03\/BCTC &#8211; L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m 2025 v\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau \u1edf c\u1ed9t n\u0103m tr\u01b0\u1edbc tr\u00ean B04\/BCTC -Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ed9t n\u0103m tr\u01b0\u1edbc&#8230;<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[130],"ht-kb-tag":[],"class_list":["post-73687","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b02-bctc-bao-cao-ket-qua-hoat-dong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/73687","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\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=73687"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/73687\/revisions"}],"predecessor-version":[{"id":74063,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/73687\/revisions\/74063"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=73687"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=73687"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=73687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}