{"id":8206,"date":"2026-04-14T16:14:33","date_gmt":"2026-04-14T09:14:33","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8206"},"modified":"2026-04-15T16:50:17","modified_gmt":"2026-04-15T09:50:17","slug":"thong-tu-24-2024-tt-btc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/","title":{"rendered":"\u56de\u89a7\u6587\u66f824\/2024\/TT-BTC\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\uff1a\u884c\u653f\u6a5f\u95a2\u304a\u3088\u3073\u975e\u55b6\u5229\u4e8b\u696d\u4f53\u306b\u5bfe\u3059\u308b\u4f1a\u8a08\u5236\u5ea6\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 t\u00e0i ch\u00ednh c\u00f4ng \u0111ang di\u1ec5n ra m\u1ea1nh m\u1ebd, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 k\u1ebf to\u00e1n l\u00e0 nhi\u1ec7m v\u1ee5 ti\u00ean quy\u1ebft c\u1ee7a m\u1ed7i k\u1ebf to\u00e1n vi\u00ean. M\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n quan tr\u1ecdng nh\u1ea5t \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u00f4ng l\u1eadp hi\u1ec7n nay ch\u00ednh l\u00e0 <\/span><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-24-2024-TT-BTC-huong-dan-Che-do-ke-toan-hanh-chinh-su-nghiep-587876.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/span><\/a><\/span><span style=\"font-weight: 400;\"> ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch tri\u1ec3n khai th\u00f4ng t\u01b0 n\u00e0y cho n\u0103m t\u00e0i ch\u00ednh 2026, \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1-SeKMMvJpcFZ4H45EA5HLJ08EJL2Imiu\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Thong_tu_242024TT-BTC_va_su_thay_doi_mang_tinh_buoc_ngoat\" >Th\u00f4ng t\u01b0 24\/2024\/TT-BTC v\u00e0 s\u1ef1 thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Van_ban_nay_thay_the_nhung_quy_dinh_nao\" >V\u0103n b\u1ea3n n\u00e0y thay th\u1ebf nh\u1eefng quy \u0111\u1ecbnh n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Phan_tich_chi_tiet_thanh_phan_cua_Che_do_ke_toan_theo_Thong_tu_242024TT-BTC\" >Ph\u00e2n t\u00edch chi ti\u1ebft th\u00e0nh ph\u1ea7n c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#He_thong_Chung_tu_ke_toan\" >H\u1ec7 th\u1ed1ng Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#He_thong_Tai_khoan_ke_toan\" >H\u1ec7 th\u1ed1ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#He_thong_So_ke_toan\" >H\u1ec7 th\u1ed1ng S\u1ed5 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#He_thong_Bao_cao\" >H\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Huong_dan_hach_toan_mot_so_nghiep_vu_trong_yeu\" >H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 tr\u1ecdng y\u1ebfu<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Hach_toan_nguon_kinh_phi_va_chi_tieu_ngan_sach\" >H\u1ea1ch to\u00e1n ngu\u1ed3n kinh ph\u00ed v\u00e0 chi ti\u00eau ng\u00e2n s\u00e1ch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Xu_ly_cac_khoan_thu_ho_chi_ho_va_tam_ung\" >X\u1eed l\u00fd c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 v\u00e0 t\u1ea1m \u1ee9ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Quy_trinh_lap_Bao_cao_tai_chinh_va_Quyet_toan_theo_Thong_tu_24\" >Quy tr\u00ecnh l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 Quy\u1ebft to\u00e1n theo Th\u00f4ng t\u01b0 24<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Lap_Bao_cao_tai_chinh\" >L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Lap_Bao_cao_quyet_toan_kinh_phi\" >L\u1eadp B\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Kinh_nghiem_chuyen_doi_va_van_hanh_thuc_te\" >Kinh nghi\u1ec7m chuy\u1ec3n \u0111\u1ed5i v\u00e0 v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Cau_hoi_thuong_gap_ve_Thong_tu_242024TT-BTC_che_do_ke_toan_hanh_chinh_su_nghiep\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Don_vi_co_duoc_dung_mau_so_ke_toan_cu_tu_Thong_tu_107_khong\" >\u0110\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng m\u1eabu s\u1ed5 k\u1ebf to\u00e1n c\u0169 t\u1eeb Th\u00f4ng t\u01b0 107 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Cach_xu_ly_tai_san_co_dinh_co_nguyen_gia_duoi_10_trieu_dong_theo_che_do_moi\" >C\u00e1ch x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 nguy\u00ean gi\u00e1 d\u01b0\u1edbi 10 tri\u1ec7u \u0111\u1ed3ng theo ch\u1ebf \u0111\u1ed9 m\u1edbi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-24-2024-tt-btc\/#Viec_quyet_toan_du_an_dau_tu_cong_hien_nay_thuc_hien_theo_thong_tu_nao\" >Vi\u1ec7c quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng hi\u1ec7n nay th\u1ef1c hi\u1ec7n theo th\u00f4ng t\u01b0 n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_242024TT-BTC_va_su_thay_doi_mang_tinh_buoc_ngoat\"><\/span><b>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC v\u00e0 s\u1ef1 thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 17\/04\/2024, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2025. B\u01b0\u1edbc sang n\u0103m 2026, \u0111\u00e2y \u0111\u00e3 tr\u1edf th\u00e0nh kim ch\u1ec9 nam b\u1eaft bu\u1ed9c cho t\u1ea5t c\u1ea3 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc; \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp; t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Van_ban_nay_thay_the_nhung_quy_dinh_nao\"><\/span><b>V\u0103n b\u1ea3n n\u00e0y thay th\u1ebf nh\u1eefng quy \u0111\u1ecbnh n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p \u0111\u00e1nh d\u1ea5u n\u1ed7 l\u1ef1c h\u1ee3p nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh r\u1eddi r\u1ea1c tr\u01b0\u1edbc \u0111\u00e2y. C\u1ee5 th\u1ec3, th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf ho\u00e0n to\u00e0n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 107\/2017\/TT-BTC: Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u0169.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 108\/2018\/TT-BTC: Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 76\/2019\/TT-BTC &amp; 79\/2019\/TT-BTC: H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c gom t\u1ea5t c\u1ea3 c\u00e1c quy \u0111\u1ecbnh v\u00e0o m\u1ed9t v\u0103n b\u1ea3n gi\u00fap Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p t\u1ea1o ra m\u1ed9t h\u1ec7 th\u1ed1ng h\u1ea1ch to\u00e1n \u0111\u1ed3ng nh\u1ea5t, lo\u1ea1i b\u1ecf s\u1ef1 ch\u1ed3ng ch\u00e9o gi\u1eefa k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb v\u00e0 k\u1ebf to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, t\u1eeb \u0111\u00f3 gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd ngu\u1ed3n l\u1ef1c t\u1ed5ng th\u1ec3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_thanh_phan_cua_Che_do_ke_toan_theo_Thong_tu_242024TT-BTC\"><\/span><b>Ph\u00e2n t\u00edch chi ti\u1ebft th\u00e0nh ph\u1ea7n c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u1ea7n hi\u1ec3u r\u00f5 c\u1ea5u tr\u00fac c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p bao g\u1ed3m 4 tr\u1ee5 c\u1ed9t ch\u00ednh: Ch\u1ee9ng t\u1eeb, T\u00e0i kho\u1ea3n, S\u1ed5 k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_Chung_tu_ke_toan\"><\/span><b>H\u1ec7 th\u1ed1ng Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu ch\u1ee9ng t\u1eeb \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh. Tuy nhi\u00ean, c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh ph\u00e1p l\u00fd: Ch\u1ee9ng t\u1eeb ph\u1ea3i c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd, ng\u00e0y th\u00e1ng v\u00e0 n\u1ed9i dung nghi\u1ec7p v\u1ee5 r\u00f5 r\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: N\u0103m 2026, vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 xu h\u01b0\u1edbng b\u1eaft bu\u1ed9c. Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p kh\u1eb3ng \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ch\u1ee9ng t\u1eeb gi\u1ea5y n\u1ebfu \u0111\u1ea3m b\u1ea3o t\u00ednh to\u00e0n v\u1eb9n v\u00e0 b\u1ea3o m\u1eadt theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_Tai_khoan_ke_toan\"><\/span><b>H\u1ec7 th\u1ed1ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_8209\" aria-describedby=\"caption-attachment-8209\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8209\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-24_2024_TT-BTC-che-do-ke-toan-hanh-chinh-su-nghiep.jpg\" alt=\"H\u1ec7 th\u1ed1ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-24_2024_TT-BTC-che-do-ke-toan-hanh-chinh-su-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-24_2024_TT-BTC-che-do-ke-toan-hanh-chinh-su-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-24_2024_TT-BTC-che-do-ke-toan-hanh-chinh-su-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-24_2024_TT-BTC-che-do-ke-toan-hanh-chinh-su-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-24_2024_TT-BTC-che-do-ke-toan-hanh-chinh-su-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8209\" class=\"wp-caption-text\">H\u1ec7 th\u1ed1ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n trong Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf l\u1ea1i \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n lo\u1ea1i 1 v\u00e0 2 (T\u00e0i s\u1ea3n): Ph\u00e2n r\u00f5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, v\u00f4 h\u00ecnh v\u00e0 c\u00e1c t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n lo\u1ea1i 5 v\u00e0 6 (Doanh thu v\u00e0 Chi ph\u00ed): \u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd nh\u1ea5t. Vi\u1ec7c h\u1ea1ch to\u00e1n doanh thu t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ea5p (TK 511) ph\u1ea3i t\u00e1ch bi\u1ec7t r\u00f5 r\u00e0ng v\u1edbi doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 (TK 514) \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n v\u00e0 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng: Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng (lo\u1ea1i 0) \u0111\u1ec3 theo d\u00f5i d\u1ef1 to\u00e1n, l\u1ec7nh chi ti\u1ec1n, v\u00e0 c\u00e1c lo\u1ea1i ngo\u1ea1i t\u1ec7, t\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_So_ke_toan\"><\/span><b>H\u1ec7 th\u1ed1ng S\u1ed5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c ngay sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp. Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p quy \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed7i nghi\u1ec7p v\u1ee5 ch\u1ec9 \u0111\u01b0\u1ee3c ghi v\u00e0o m\u1ed9t b\u1ed9 s\u1ed5 k\u1ebf to\u00e1n duy nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c kh\u00f3a v\u00e0o cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n (n\u1ebfu c\u00f3 sai s\u00f3t) ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c ph\u01b0\u01a1ng ph\u00e1p: Ghi s\u1ed1 \u00e2m, ghi b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m c\u00f3 \u0111\u1ec3 l\u1ea1i v\u1ebft (log).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_Bao_cao\"><\/span><b>H\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p l\u00e0 t\u1ea1o ra b\u1ed9 b\u00e1o c\u00e1o chu\u1ea9n x\u00e1c. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o hi\u1ec7n nay bao g\u1ed3m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (ph\u1ea3n \u00e1nh s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh) v\u00e0 B\u00e1o c\u00e1o quy\u1ebft to\u00e1n (ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_mot_so_nghiep_vu_trong_yeu\"><\/span><b>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 tr\u1ecdng y\u1ebfu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8208\" aria-describedby=\"caption-attachment-8208\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8208\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-hach-toan-mot-so-nghiep-vu-trong-yeu-theo-Thong-tu-24_2024_TT_BTC-che-do-ke-toan-hanh-chinh-su-nghiep.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 tr\u1ecdng y\u1ebfu theo Th\u00f4ng t\u01b0 24\/2024\/TT_BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-hach-toan-mot-so-nghiep-vu-trong-yeu-theo-Thong-tu-24_2024_TT_BTC-che-do-ke-toan-hanh-chinh-su-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-hach-toan-mot-so-nghiep-vu-trong-yeu-theo-Thong-tu-24_2024_TT_BTC-che-do-ke-toan-hanh-chinh-su-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-hach-toan-mot-so-nghiep-vu-trong-yeu-theo-Thong-tu-24_2024_TT_BTC-che-do-ke-toan-hanh-chinh-su-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-hach-toan-mot-so-nghiep-vu-trong-yeu-theo-Thong-tu-24_2024_TT_BTC-che-do-ke-toan-hanh-chinh-su-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-hach-toan-mot-so-nghiep-vu-trong-yeu-theo-Thong-tu-24_2024_TT_BTC-che-do-ke-toan-hanh-chinh-su-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8208\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 tr\u1ecdng y\u1ebfu theo Th\u00f4ng t\u01b0 24\/2024\/TT_BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i thay \u0111\u1ed5i t\u01b0 duy h\u1ea1ch to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_nguon_kinh_phi_va_chi_tieu_ngan_sach\"><\/span><b>H\u1ea1ch to\u00e1n ngu\u1ed3n kinh ph\u00ed v\u00e0 chi ti\u00eau ng\u00e2n s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u1eadn d\u1ef1 to\u00e1n t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, k\u1ebf to\u00e1n ghi \u0111\u01a1n v\u00e0o TK ngo\u00e0i b\u1ea3ng 008. Khi th\u1ef1c chi, k\u1ebf to\u00e1n \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn chi ph\u00ed t\u1ea1i TK lo\u1ea1i 6 v\u00e0 ghi gi\u1ea3m d\u1ef1 to\u00e1n t\u1ea1i TK 008. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u1ec3 kh\u1edbp s\u1ed1 li\u1ec7u v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_cac_khoan_thu_ho_chi_ho_va_tam_ung\"><\/span><b>X\u1eed l\u00fd c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 v\u00e0 t\u1ea1m \u1ee9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng (TK 141) ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n d\u1ee9t \u0111i\u1ec3m trong ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n. Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p nh\u1ea5n m\u1ea1nh vi\u1ec7c \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_Bao_cao_tai_chinh_va_Quyet_toan_theo_Thong_tu_24\"><\/span><b>Quy tr\u00ecnh l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 Quy\u1ebft to\u00e1n theo Th\u00f4ng t\u01b0 24<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 quen v\u1edbi bi\u1ec3u m\u1eabu m\u1edbi, tuy nhi\u00ean r\u1ee7i ro sai s\u00f3t v\u1eabn hi\u1ec7n h\u1eefu n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 quy tr\u00ecnh sau t\u1eeb Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_Bao_cao_tai_chinh\"><\/span><b>L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p ph\u1ea3i ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B01\/HCSN): L\u01b0u \u00fd c\u00e1ch tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh sau khi \u0111\u00e3 tr\u1eeb hao m\u00f2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng (B02\/HCSN): Ph\u00e2n t\u00edch r\u00f5 c\u00e1c ngu\u1ed3n thu (Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, vi\u1ec7n tr\u1ee3, ph\u00ed l\u1ec7 ph\u00ed) v\u00e0 chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (B03\/HCSN): \u0110\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u1ec3 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (B04\/HCSN): Ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_Bao_cao_quyet_toan_kinh_phi\"><\/span><b>L\u1eadp B\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ph\u00ea duy\u1ec7t m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh d\u1ef1 to\u00e1n. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o s\u1ed1 chi quy\u1ebft to\u00e1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao v\u00e0 ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (m\u1eabu B01\/BCQT).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_nghiem_chuyen_doi_va_van_hanh_thuc_te\"><\/span><b>Kinh nghi\u1ec7m chuy\u1ec3n \u0111\u1ed5i v\u00e0 v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb th\u1ef1c t\u1ebf c\u1ee7a MAN &#8211; Master Accountant Network gi\u00fap \u0111\u01a1n v\u1ecb v\u1eadn h\u00e0nh tr\u01a1n tru Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p trong n\u0103m 2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3: \u0110\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 chuy\u1ec3n t\u1eeb n\u0103m 2024 sang 2025 v\u00e0 ti\u1ebfp di\u1ec5n \u0111\u1ebfn 2026 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i \u0111\u00fang m\u00e3 t\u00e0i kho\u1ea3n m\u1edbi. Nhi\u1ec1u \u0111\u01a1n v\u1ecb th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa TK 421 (Th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t) v\u00e0 c\u00e1c qu\u1ef9 \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin: Vi\u1ec7c h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p tr\u00ean c\u00e1c ph\u1ea7n m\u1ec1m nh\u01b0 MISA Bamboo hay DAS c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 tr\u00e1nh l\u1ed7i c\u00f4ng th\u1ee9c khi l\u1eadp b\u00e1o c\u00e1o t\u1ef1 \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef t\u00e0i li\u1ec7u: Theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, h\u1ed3 s\u01a1 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m. \u0110\u01a1n v\u1ecb n\u00ean c\u00f3 ph\u01b0\u01a1ng \u00e1n sao l\u01b0u d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 tr\u00e1nh m\u1ea5t m\u00e1t th\u00f4ng tin.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c thi\u1ebfu h\u1ee5t nh\u00e2n s\u1ef1 chuy\u00ean m\u00f4n, vi\u1ec7c t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/span><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/span><\/a><\/span><span style=\"font-weight: 400;\"> uy t\u00edn, c\u00f3 kinh nghi\u1ec7m l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u01a1n v\u1ecb tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c sai ph\u1ea1m ph\u00e1p l\u00fd m\u00e0 c\u00f2n n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng. Hy v\u1ecdng b\u00e0i vi\u1ebft v\u1ec1 Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p n\u00e0y s\u1ebd l\u00e0 ngu\u1ed3n t\u00e0i li\u1ec7u h\u1eefu \u00edch cho c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc xin vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi:<\/span><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"> \u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Thong_tu_242024TT-BTC_che_do_ke_toan_hanh_chinh_su_nghiep\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Don_vi_co_duoc_dung_mau_so_ke_toan_cu_tu_Thong_tu_107_khong\"><\/span>\u0110\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng m\u1eabu s\u1ed5 k\u1ebf to\u00e1n c\u0169 t\u1eeb Th\u00f4ng t\u01b0 107 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110\u01a1n v\u1ecb ph\u1ea3i th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed5 v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p. Tuy nhi\u00ean, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 t\u1ef1 thi\u1ebft k\u1ebf th\u00eam c\u00e1c c\u1ed9t chi ti\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 nhu c\u1ea7u qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cach_xu_ly_tai_san_co_dinh_co_nguyen_gia_duoi_10_trieu_dong_theo_che_do_moi\"><\/span>C\u00e1ch x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 nguy\u00ean gi\u00e1 d\u01b0\u1edbi 10 tri\u1ec7u \u0111\u1ed3ng theo ch\u1ebf \u0111\u1ed9 m\u1edbi?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tK\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n nh\u1eadn bi\u1ebft TSC\u0110 hi\u1ec7n h\u00e0nh. N\u1ebfu kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n l\u00e0 TSC\u0110, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n v\u00e0o c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Viec_quyet_toan_du_an_dau_tu_cong_hien_nay_thuc_hien_theo_thong_tu_nao\"><\/span>Vi\u1ec7c quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng hi\u1ec7n nay th\u1ef1c hi\u1ec7n theo th\u00f4ng t\u01b0 n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ea5t c\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u00edch h\u1ee3p trong Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, thay th\u1ebf cho Th\u00f4ng t\u01b0 108\/2018\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"\u0110\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng m\u1eabu s\u1ed5 k\u1ebf to\u00e1n c\u0169 t\u1eeb Th\u00f4ng t\u01b0 107 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. \u0110\u01a1n v\u1ecb ph\u1ea3i th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed5 v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p. 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M\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n quan tr\u1ecdng nh\u1ea5t \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u00f4ng l\u1eadp hi\u1ec7n nay ch\u00ednh l\u00e0 Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch tri\u1ec3n khai th\u00f4ng t\u01b0 n\u00e0y cho n\u0103m t\u00e0i ch\u00ednh 2026, \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8207,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=8206"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8206\/revisions"}],"predecessor-version":[{"id":8231,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8206\/revisions\/8231"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8207"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}