{"id":7064,"date":"2025-12-19T03:03:50","date_gmt":"2025-12-19T10:03:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7064"},"modified":"2025-12-19T03:03:50","modified_gmt":"2025-12-19T10:03:50","slug":"ke-toan-don-vi-hanh-chinh-su-nghiep","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/","title":{"rendered":"\ud68c\ub78c 24\ud638\uc5d0 \ub530\ub978 \uad00\ub9ac \ubc0f \ube44\uc0ac\uc5c5 \ubd80\ubb38\uc758 \ud68c\uacc4 \ucc98\ub9ac"},"content":{"rendered":"<p>K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 m\u1ed9t trong nh\u1eefng l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 nh\u1ea5t c\u1ee7a ng\u00e0nh k\u1ebf to\u00e1n, \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch qu\u1ed1c gia. Kh\u00e1c v\u1edbi khu v\u1ef1c doanh nghi\u1ec7p, c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb c\u00f4ng l\u1eadp \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong vi\u1ec7c tu\u00e2n th\u1ee7 d\u1ef1 to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 t\u00e0i ch\u00ednh c\u00f4ng. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n t\u1eeb l\u00fd thuy\u1ebft \u0111\u1ebfn th\u1ef1c h\u00e0nh, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t t\u1eeb Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, gi\u00fap b\u1ea1n t\u1ef1 tin h\u01a1n khi b\u1eaft \u0111\u1ea7u c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y.<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><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\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Ke_toan_hanh_chinh_su_nghiep_la_gi\" >K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Tai_sao_can_tuan_thu_quy_dinh_moi_ve_ke_toan_hanh_chinh_su_nghiep\" >T\u1ea1i sao c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/a><\/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\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Dac_diem_noi_bat_cua_ke_toan_don_vi_hanh_chinh_su_nghiep\" >\u0110\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb 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-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Doi_tuong_ap_dung_va_pham_vi_dieu_chinh\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/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\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Dac_thu_ve_nguon_kinh_phi_va_quan_ly_chi_tieu\" >\u0110\u1eb7c th\u00f9 v\u1ec1 ngu\u1ed3n kinh ph\u00ed v\u00e0 qu\u1ea3n l\u00fd chi ti\u00eau<\/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\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#So_sanh_so_luoc_voi_ke_toan_doanh_nghiep\" >So s\u00e1nh s\u01a1 l\u01b0\u1ee3c v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Nhung_thay_doi_quan_trong_trong_Thong_tu_242024TT-BTC_ve_ke_toan_hanh_chinh_su_nghiep\" >Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng trong Th\u00f4ng t\u01b0 24\/2024\/TT-BTC v\u1ec1 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-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#He_thong_tai_khoan_ke_toan_moi_nhat\" >H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Quy_dinh_ve_chung_tu_va_so_sach_ke_toan\" >Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch 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-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Thay_doi_trong_cach_lap_va_trinh_bay_bao_cao_tai_chinh\" >Thay \u0111\u1ed5i trong c\u00e1ch l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Huong_dan_hach_toan_ke_toan_hanh_chinh_su_nghiep_cac_nghiep_vu_pho_bien\" >H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ed5 bi\u1ebfn<\/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\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Hach_toan_nguon_ngan_sach_nha_nuoc_cap\" >H\u1ea1ch to\u00e1n ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p<\/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\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Hach_toan_thu_chi_hoat_dong_su_nghiep\" >H\u1ea1ch to\u00e1n thu chi ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Quan_ly_hao_mon_va_trich_khau_hao_tai_san_co_dinh\" >Qu\u1ea3n l\u00fd hao m\u00f2n v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><\/ul><\/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\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Quy_trinh_lap_bao_cao_quyet_toan_kinh_phi_hang_nam\" >Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed h\u00e0ng n\u0103m<\/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\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Doi_chieu_so_lieu_voi_kho_bac_nha_nuoc\" >\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Tong_hop_so_lieu_va_hoan_thien_bao_cao\" >T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Cac_luu_y_tranh_sai_sot_khi_quyet_toan\" >C\u00e1c l\u01b0u \u00fd tr\u00e1nh sai s\u00f3t khi quy\u1ebft to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Bai_tap_ke_toan_hanh_chinh_su_nghiep_co_loi_giai_giup_cung_co_kien_thuc\" >B\u00e0i t\u1eadp k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 l\u1eddi gi\u1ea3i gi\u00fap c\u1ee7ng c\u1ed1 ki\u1ebfn th\u1ee9c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Bai_tap_ve_rut_du_toan_va_chi_hoat_dong_thuong_xuyen\" >B\u00e0i t\u1eadp v\u1ec1 r\u00fat d\u1ef1 to\u00e1n v\u00e0 chi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Bai_tap_ve_xac_dinh_ket_qua_hoat_dong_va_trich_lap_quy\" >B\u00e0i t\u1eadp v\u1ec1 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 tr\u00edch l\u1eadp qu\u1ef9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Tai_lieu_ke_toan_hanh_chinh_su_nghiep_va_lo_trinh_hoc_tap_hieu_qua\" >T\u00e0i li\u1ec7u k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p v\u00e0 l\u1ed9 tr\u00ecnh h\u1ecdc t\u1eadp hi\u1ec7u qu\u1ea3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Cac_van_ban_phap_luat_nen_tang\" >C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u1ec1n t\u1ea3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Cong_cu_ho_tro_va_phan_mem_ke_toan_chuyen_dung\" >C\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Cac_dich_vu_khac\" >C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-toan-don-vi-hanh-chinh-su-nghiep\/#Giai_dap_cac_cau_hoi_thuong_gap_ve_ke_toan_hanh_chinh_su_nghiep\" >Gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_hanh_chinh_su_nghiep_la_gi\"><\/span>K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 c\u00f4ng vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh thu chi ng\u00e2n s\u00e1ch, t\u00e0i s\u1ea3n v\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c kh\u00e1c t\u1ea1i c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp. \u0110\u00e2y l\u00e0 b\u1ed9 ph\u1eadn qu\u1ea3n tr\u1ecb c\u1ed1t l\u00f5i gi\u00fap ki\u1ec3m so\u00e1t vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng minh b\u1ea1ch, \u0111\u1ea3m b\u1ea3o m\u1ecdi ngu\u1ed3n l\u1ef1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh \u0111\u00fang m\u1ee5c \u0111\u00edch, tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t d\u1ef1 to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Trong m\u00f4i tr\u01b0\u1eddng n\u00e0y, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p kh\u00f4ng ch\u1ec9 theo d\u00f5i ti\u1ec1n t\u1ec7 m\u00e0 c\u00f2n qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_can_tuan_thu_quy_dinh_moi_ve_ke_toan_hanh_chinh_su_nghiep\"><\/span>T\u1ea1i sao c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo \u0111\u1ecbnh h\u01b0\u1edbng c\u1ea3i c\u00e1ch t\u00e0i ch\u00ednh c\u00f4ng, vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC gi\u00fap chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ti\u1ec7m c\u1eadn d\u1ea7n v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf (IPSAS). Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 quy \u0111\u1ecbnh m\u1edbi trong k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd m\u00e0 c\u00f2n gi\u00fap c\u00e1c \u0111\u01a1n v\u1ecb n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb t\u00e0i s\u1ea3n, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu trong c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u00e0ng n\u0103m.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dac_diem_noi_bat_cua_ke_toan_don_vi_hanh_chinh_su_nghiep\"><\/span>\u0110\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7070\" aria-describedby=\"caption-attachment-7070\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7070\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-noi-bat-cua-ke-toan-don-vi-hanh-chinh-su-nghiep.jpg\" alt=\"\u0110a\u0323\u0306c \u0111ie\u0302\u0309m no\u0302\u0309i ba\u0323\u0302t cu\u0309a ke\u0302\u0301 toa\u0301n \u0111o\u031bn vi\u0323 ha\u0300nh chi\u0301nh su\u031b\u0323 nghie\u0323\u0302p\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-noi-bat-cua-ke-toan-don-vi-hanh-chinh-su-nghiep.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-noi-bat-cua-ke-toan-don-vi-hanh-chinh-su-nghiep-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-noi-bat-cua-ke-toan-don-vi-hanh-chinh-su-nghiep-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dac-diem-noi-bat-cua-ke-toan-don-vi-hanh-chinh-su-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7070\" class=\"wp-caption-text\">\u0110a\u0323\u0306c \u0111ie\u0302\u0309m no\u0302\u0309i ba\u0323\u0302t cu\u0309a ke\u0302\u0301 toa\u0301n \u0111o\u031bn vi\u0323 ha\u0300nh chi\u0301nh su\u031b\u0323 nghie\u0323\u0302p<\/figcaption><\/figure>\n<p>K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 nh\u1eefng n\u00e9t \u0111\u1eb7c th\u00f9 r\u1ea5t ri\u00eang bi\u1ec7t so v\u1edbi k\u1ebf to\u00e1n t\u1ea1i c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 y\u1ebfu n\u1eb1m \u1edf \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch th\u1ee9c v\u1eadn h\u00e0nh ngu\u1ed3n v\u1ed1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_va_pham_vi_dieu_chinh\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i cho nhi\u1ec1u lo\u1ea1i h\u00ecnh t\u1ed5 ch\u1ee9c kh\u00e1c nhau trong b\u1ed9 m\u00e1y nh\u00e0 n\u01b0\u1edbc, c\u1ee5 th\u1ec3 bao g\u1ed3m c\u00e1c \u0111\u01a1n v\u1ecb sau:<\/p>\n<ul>\n<li>C\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan ch\u00ednh quy\u1ec1n t\u1eeb c\u1ea5p trung \u01b0\u01a1ng \u0111\u1ebfn \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n<li>\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c thi\u1ebft y\u1ebfu nh\u01b0 gi\u00e1o d\u1ee5c, y t\u1ebf, khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/li>\n<li>C\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i c\u00f3 s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>C\u00e1c ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc ngo\u00e0i ng\u00e2n s\u00e1ch.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dac_thu_ve_nguon_kinh_phi_va_quan_ly_chi_tieu\"><\/span>\u0110\u1eb7c th\u00f9 v\u1ec1 ngu\u1ed3n kinh ph\u00ed v\u00e0 qu\u1ea3n l\u00fd chi ti\u00eau<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y, ngu\u1ed3n ti\u1ec1n kh\u00f4ng \u0111\u1ebfn t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng hay cung c\u1ea5p d\u1ecbch v\u1ee5 th\u01b0\u01a1ng m\u1ea1i \u0111\u01a1n thu\u1ea7n m\u00e0 ch\u1ee7 y\u1ebfu \u0111\u1ebfn t\u1eeb c\u00e1c ngu\u1ed3n l\u1ef1c c\u00f4ng:<\/p>\n<ul>\n<li>Ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa kinh ph\u00ed t\u1ef1 ch\u1ee7 (\u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng s\u1eafp x\u1ebfp chi ti\u00eau) v\u00e0 kinh ph\u00ed kh\u00f4ng t\u1ef1 ch\u1ee7 (chi theo m\u1ee5c ti\u00eau, nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3 c\u1ee7a nh\u00e0 n\u01b0\u1edbc).<\/li>\n<li>Qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd ngu\u1ed3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p nh\u01b0 h\u1ecdc ph\u00ed, vi\u1ec7n ph\u00ed v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 c\u00f4ng c\u00f3 thu kh\u00e1c theo \u0111\u00fang danh m\u1ee5c ph\u00ed v\u00e0 l\u1ec7 ph\u00ed c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>C\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t chi qua Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc: M\u1ecdi kho\u1ea3n chi trong k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i n\u1eb1m trong d\u1ef1 to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t t\u00ednh h\u1ee3p l\u1ec7 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n thanh to\u00e1n.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_so_luoc_voi_ke_toan_doanh_nghiep\"><\/span>So s\u00e1nh s\u01a1 l\u01b0\u1ee3c v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00e1c v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1eadp trung v\u00e0o m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn v\u00e0 doanh thu, k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p t\u1eadp trung v\u00e0o vi\u1ec7c qu\u1ea3n l\u00fd d\u1ef1 to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n chi ti\u00eau \u0111\u00fang ch\u1ebf \u0111\u1ed9. \u0110\u01a1n v\u1ecb c\u00f4ng l\u1eadp th\u01b0\u1eddng s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n lo\u1ea1i 5 (Doanh thu), lo\u1ea1i 6 (Chi ph\u00ed) \u0111\u1ec3 ph\u1ea3n \u00e1nh thu chi ng\u00e2n s\u00e1ch thay v\u00ec c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n v\u00e0 l\u1ee3i nhu\u1eadn kinh doanh thu\u1ea7n t\u00fay. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t l\u00e0 s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng (lo\u1ea1i 0) d\u00f9ng \u0111\u1ec3 theo d\u00f5i d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch, m\u1ed9t kh\u00e1i ni\u1ec7m ho\u00e0n to\u00e0n xa l\u1ea1 v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0ng l\u1ea1i l\u00e0 c\u1ed1t l\u00f5i c\u1ee7a k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_quan_trong_trong_Thong_tu_242024TT-BTC_ve_ke_toan_hanh_chinh_su_nghiep\"><\/span>Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng trong Th\u00f4ng t\u01b0 24\/2024\/TT-BTC v\u1ec1 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7072\" aria-describedby=\"caption-attachment-7072\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7072\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-thay-doi-quan-trong-trong-Thong-tu-24-ve-ke-toan-hanh-chinh-su-nghiep.jpg\" alt=\"Nhu\u031b\u0303ng thay \u0111o\u0302\u0309i quan tro\u0323ng trong Tho\u0302ng tu\u031b 24 ve\u0302\u0300 ke\u0302\u0301 toa\u0301n ha\u0300nh chi\u0301nh su\u031b\u0323 nghie\u0323\u0302p\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-thay-doi-quan-trong-trong-Thong-tu-24-ve-ke-toan-hanh-chinh-su-nghiep.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-thay-doi-quan-trong-trong-Thong-tu-24-ve-ke-toan-hanh-chinh-su-nghiep-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-thay-doi-quan-trong-trong-Thong-tu-24-ve-ke-toan-hanh-chinh-su-nghiep-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-thay-doi-quan-trong-trong-Thong-tu-24-ve-ke-toan-hanh-chinh-su-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7072\" class=\"wp-caption-text\">Nhu\u031b\u0303ng thay \u0111o\u0302\u0309i quan tro\u0323ng trong Tho\u0302ng tu\u031b 24 ve\u0302\u0300 ke\u0302\u0301 toa\u0301n ha\u0300nh chi\u0301nh su\u031b\u0323 nghie\u0323\u0302p<\/figcaption><\/figure>\n<p>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ra \u0111\u1eddi \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong vi\u1ec7c hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_tai_khoan_ke_toan_moi_nhat\"><\/span>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi nh\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c tinh ch\u1ec9nh \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u00e1t th\u1ef1c t\u1ebf h\u01a1n c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh hi\u1ec7n \u0111\u1ea1i:<\/p>\n<ul>\n<li>C\u1eadp nh\u1eadt danh m\u1ee5c c\u00e1c t\u00e0i kho\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung nh\u1eb1m ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch kinh t\u1ebf trong b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng hi\u1ec7n \u0111\u1ea1i.<\/li>\n<li>Chuy\u1ec3n \u0111\u1ed5i t\u01b0 duy h\u1ea1ch to\u00e1n t\u1eeb k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t sang k\u1ebf to\u00e1n d\u1ed3n t\u00edch (accrual accounting), gi\u00fap k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a nghi\u1ec7p v\u1ee5 thay v\u00ec ch\u1ec9 h\u1ea1ch to\u00e1n \u0111\u01a1n thu\u1ea7n theo d\u00f2ng ti\u1ec1n nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chung_tu_va_so_sach_ke_toan\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Th\u00f4ng t\u01b0 m\u1edbi t\u1ea1o ra s\u1ef1 linh ho\u1ea1t nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u1eb7t ch\u1ebd trong qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb:<\/p>\n<ul>\n<li>Danh m\u1ee5c ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 kho b\u1ea1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/li>\n<li>C\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 trong thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 gi\u00fap \u0111\u01a1n v\u1ecb linh ho\u1ea1t trong qu\u1ea3n l\u00fd nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u1ebfu t\u1ed1 ph\u00e1p l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n 2015.<\/li>\n<li>Quy tr\u00ecnh ghi s\u1ed5 k\u1ebf to\u00e1n tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch, \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean k\u1ebft d\u1eef li\u1ec7u v\u00e0 an to\u00e0n th\u00f4ng tin theo ti\u00eau chu\u1ea9n m\u1edbi c\u1ee7a k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_trong_cach_lap_va_trinh_bay_bao_cao_tai_chinh\"><\/span>Thay \u0111\u1ed5i trong c\u00e1ch l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1edd \u0111\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 s\u1ed1 li\u1ec7u kh\u00f4 khan m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb:<\/p>\n<ul>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1eadp trung ph\u1ea3n \u00e1nh ngu\u1ed3n l\u1ef1c t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e1ch bi\u1ec7t r\u00f5 r\u00e0ng k\u1ebft qu\u1ea3 t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch c\u1ea5p, ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5.<\/li>\n<li>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p y\u00eau c\u1ea7u chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c bi\u1ebfn \u0111\u1ed9ng l\u1edbn trong k\u1ef3.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_ke_toan_hanh_chinh_su_nghiep_cac_nghiep_vu_pho_bien\"><\/span>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ed5 bi\u1ebfn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 gi\u00fap ng\u01b0\u1eddi m\u1edbi d\u1ec5 h\u00ecnh dung, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c ph\u1ea7n h\u00e0nh quan tr\u1ecdng nh\u1ea5t trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_nguon_ngan_sach_nha_nuoc_cap\"><\/span>H\u1ea1ch to\u00e1n ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean nh\u1ea5t, li\u00ean quan \u0111\u1ebfn d\u00f2ng v\u1ed1n t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/p>\n<ul>\n<li>Quy tr\u00ecnh nghi\u1ec7p v\u1ee5 b\u1eaft \u0111\u1ea7u t\u1eeb l\u00fac nh\u1eadn th\u00f4ng b\u00e1o d\u1ef1 to\u00e1n, th\u1ef1c hi\u1ec7n r\u00fat d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng \u0111\u1ec3 chi ti\u00eau v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 thanh to\u00e1n t\u1ea1m \u1ee9ng t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 chuy\u1ec3n th\u00e0nh th\u1ef1c chi.<\/li>\n<li>K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd ch\u00ednh x\u00e1c trong tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n, chuy\u1ec3n ngu\u1ed3n kinh ph\u00ed sang n\u0103m sau ho\u1eb7c n\u1ed9p tr\u1ea3 ng\u00e2n s\u00e1ch c\u00e1c kho\u1ea3n chi kh\u00f4ng h\u1ebft v\u00e0o cu\u1ed1i ni\u00ean \u0111\u1ed9.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_thu_chi_hoat_dong_su_nghiep\"><\/span>H\u1ea1ch to\u00e1n thu chi ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 thu nh\u01b0 b\u1ec7nh vi\u1ec7n hay tr\u01b0\u1eddng h\u1ecdc, vi\u1ec7c theo d\u00f5i ngu\u1ed3n thu n\u00e0y l\u00e0 r\u1ea5t quan tr\u1ecdng:<\/p>\n<ul>\n<li>Ph\u1ea3n \u00e1nh ngu\u1ed3n thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu c\u1ee7a \u0111\u01a1n v\u1ecb theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed s\u1ed1 97\/2015\/QH13.<\/li>\n<li>C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eb7ng d\u01b0 ho\u1eb7c th\u00e2m h\u1ee5t, t\u1eeb \u0111\u00f3 l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_hao_mon_va_trich_khau_hao_tai_san_co_dinh\"><\/span>Qu\u1ea3n l\u00fd hao m\u00f2n v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng y\u00eau c\u1ea7u s\u1ef1 t\u1ec9 m\u1ec9 trong vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 t\u00ednh to\u00e1n gi\u00e1 tr\u1ecb hao m\u00f2n:<\/p>\n<ul>\n<li>Ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n nay \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1edbi ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m.<\/li>\n<li>C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 nghi\u1ec7p v\u1ee5 t\u00ednh hao m\u00f2n (ghi nh\u1eadn gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh v\u00e0o cu\u1ed1i n\u0103m) v\u00e0 tr\u00edch kh\u1ea5u hao (ghi nh\u1eadn chi ph\u00ed h\u00e0ng th\u00e1ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, kinh doanh).<\/li>\n<\/ul>\n<p>\u0110\u1ec3 l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hao m\u00f2n v\u00e0 kh\u1ea5u hao trong k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o b\u1ea3ng t\u1ed5ng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">Ch\u1ec9 ti\u00eau so s\u00e1nh<\/th>\n<th style=\"text-align: center;\">T\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n<\/th>\n<th style=\"text-align: center;\">Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n<\/th>\n<\/tr>\n<tr>\n<td>\u0110\u1ed1i t\u01b0\u1ee3ng<\/td>\n<td>T\u00e0i s\u1ea3n d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ch\u00ednh, d\u1ef1 \u00e1n<\/td>\n<td>T\u00e0i s\u1ea3n d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n<tr>\n<td>T\u1ea7n su\u1ea5t th\u1ef1c hi\u1ec7n<\/td>\n<td>Th\u1ef1c hi\u1ec7n m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh<\/td>\n<td>Th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng<\/td>\n<\/tr>\n<tr>\n<td>M\u1ee5c \u0111\u00edch<\/td>\n<td>Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u00f4ng<\/td>\n<td>Thu h\u1ed3i v\u1ed1n v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n<tr>\n<td>C\u00e1ch h\u1ea1ch to\u00e1n<\/td>\n<td>Ghi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh<\/td>\n<td>Ghi t\u0103ng chi ph\u00ed v\u00e0 gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>L\u01b0u \u00fd r\u1eb1ng m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 v\u1eeba t\u00ednh hao m\u00f2n v\u1eeba tr\u00edch kh\u1ea5u hao n\u1ebfu \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u1ed7n h\u1ee3p cho nhi\u1ec1u m\u1ee5c \u0111\u00edch kh\u00e1c nhau t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_bao_cao_quyet_toan_kinh_phi_hang_nam\"><\/span>Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed h\u00e0ng n\u0103m<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quy\u1ebft to\u00e1n l\u00e0 giai \u0111o\u1ea1n \u00e1p l\u1ef1c nh\u1ea5t nh\u01b0ng c\u0169ng quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 ho\u00e0n th\u00e0nh m\u1ed9t chu k\u1ef3 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_chieu_so_lieu_voi_kho_bac_nha_nuoc\"><\/span>\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u c\u1ee7a m\u00ecnh &#8220;kh\u1edbp&#8221; v\u1edbi Kho b\u1ea1c:<\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 (th\u00e1ng, qu\u00fd) v\u00e0 \u0111\u1ed1i chi\u1ebfu cu\u1ed1i n\u0103m gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb v\u1edbi b\u1ea3ng x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n, s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u01b0 nh\u1ea7m l\u1eabn m\u00e3 ch\u01b0\u01a1ng, m\u00e3 lo\u1ea1i kho\u1ea3n ho\u1eb7c sai s\u00f3t trong qu\u00e1 tr\u00ecnh r\u00fat d\u1ef1 to\u00e1n d\u1eabn \u0111\u1ebfn l\u1ec7ch s\u1ed1 li\u1ec7u th\u1ef1c chi.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tong_hop_so_lieu_va_hoan_thien_bao_cao\"><\/span>T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sau khi \u0111\u1ed1i chi\u1ebfu xong, k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u quy tr\u00ecnh kh\u00f3a s\u1ed5 v\u00e0 l\u00ean b\u00e1o c\u00e1o:<\/p>\n<ul>\n<li>Quy tr\u00ecnh kh\u00f3a s\u1ed5 bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra t\u00ednh c\u00e2n \u0111\u1ed1i gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng (lo\u1ea1i 0) \u0111\u1ec3 qu\u1ea3n l\u00fd d\u1ef1 to\u00e1n v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n trong b\u1ea3ng (lo\u1ea1i 1 \u0111\u1ebfn lo\u1ea1i 9).<\/li>\n<li>K\u1ef9 thu\u1eadt l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed trong k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1edbp \u0111\u00fang gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u th\u1ef1c chi \u0111\u00e3 \u0111\u01b0\u1ee3c Kho b\u1ea1c ph\u00ea duy\u1ec7t v\u00e0 x\u00e1c nh\u1eadn.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_luu_y_tranh_sai_sot_khi_quyet_toan\"><\/span>C\u00e1c l\u01b0u \u00fd tr\u00e1nh sai s\u00f3t khi quy\u1ebft to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c kho\u1ea3n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, chi sai ngu\u1ed3n kinh ph\u00ed ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7. \u0110\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung r\u1ea5t d\u1ec5 b\u1ecb c\u00e1c c\u01a1 quan thanh tra, ki\u1ec3m to\u00e1n &#8220;xu\u1ea5t to\u00e1n&#8221; (t\u1eeb ch\u1ed1i quy\u1ebft to\u00e1n) khi th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3. Vi\u1ec7c b\u1ecb xu\u1ea5t to\u00e1n kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn \u0111\u01a1n v\u1ecb m\u00e0 c\u00f2n g\u00e2y kh\u00f3 kh\u0103n trong vi\u1ec7c c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch cho c\u00e1c n\u0103m ti\u1ebfp theo.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bai_tap_ke_toan_hanh_chinh_su_nghiep_co_loi_giai_giup_cung_co_kien_thuc\"><\/span>B\u00e0i t\u1eadp k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 l\u1eddi gi\u1ea3i gi\u00fap c\u1ee7ng c\u1ed1 ki\u1ebfn th\u1ee9c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 b\u00e0i t\u1eadp minh h\u1ecda gi\u00fap b\u1ea1n \u00f4n t\u1eadp c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u01a1 b\u1ea3n v\u1eeba h\u1ecdc.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bai_tap_ve_rut_du_toan_va_chi_hoat_dong_thuong_xuyen\"><\/span>B\u00e0i t\u1eadp v\u1ec1 r\u00fat d\u1ef1 to\u00e1n v\u00e0 chi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00ecnh hu\u1ed1ng: \u0110\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o d\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean 500.000.000 \u0111\u1ed3ng. Trong th\u00e1ng, \u0111\u01a1n v\u1ecb l\u1eadp l\u1ec7nh r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc h\u1ebft 20.000.000 \u0111\u1ed3ng v\u00e0 mua s\u1eafm v\u0103n ph\u00f2ng ph\u1ea9m h\u1ebft 10.000.000 \u0111\u1ed3ng.<\/p>\n<p>H\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n trong k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p:<\/p>\n<ul>\n<li>Khi nh\u1eadn d\u1ef1 to\u00e1n: Ghi N\u1ee3 TK 008 (Chi ti\u1ebft d\u1ef1 to\u00e1n th\u01b0\u1eddng xuy\u00ean): 500.000.000 \u0111\u1ed3ng.<\/li>\n<li>Khi r\u00fat d\u1ef1 to\u00e1n chi ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc: Ghi N\u1ee3 TK 611 \/ C\u00f3 TK 511: 20.000.000 \u0111\u1ed3ng; \u0111\u1ed3ng th\u1eddi ghi C\u00f3 TK 008 (Chi ti\u1ebft th\u1ef1c chi): 20.000.000 \u0111\u1ed3ng.<\/li>\n<li>Khi r\u00fat d\u1ef1 to\u00e1n mua v\u0103n ph\u00f2ng ph\u1ea9m: T\u01b0\u01a1ng t\u1ef1 ghi N\u1ee3 TK 611 \/ C\u00f3 TK 511: 10.000.000 \u0111\u1ed3ng; \u0111\u1ed3ng th\u1eddi ghi C\u00f3 TK 008 (Chi ti\u1ebft th\u1ef1c chi): 10.000.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bai_tap_ve_xac_dinh_ket_qua_hoat_dong_va_trich_lap_quy\"><\/span>B\u00e0i t\u1eadp v\u1ec1 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 tr\u00edch l\u1eadp qu\u1ef9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00ecnh hu\u1ed1ng: Cu\u1ed1i n\u0103m, k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p x\u00e1c \u0111\u1ecbnh th\u1eb7ng d\u01b0 t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n l\u00e0 100.000.000 \u0111\u1ed3ng sau khi \u0111\u00e3 ho\u00e0n th\u00e0nh m\u1ecdi ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi nh\u00e0 n\u01b0\u1edbc. Theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9, \u0111\u01a1n v\u1ecb tr\u00edch 40% v\u00e0o qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p v\u00e0 60% v\u00e0o qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i.<\/p>\n<p>H\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n:<\/p>\n<ul>\n<li>K\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0: Ghi N\u1ee3 TK 421 \/ C\u00f3 TK 431 (Chi ti\u1ebft t\u1eebng qu\u1ef9).<\/li>\n<li>Tr\u00edch qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p: 40.000.000 \u0111\u1ed3ng.<\/li>\n<li>Tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i: 60.000.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tai_lieu_ke_toan_hanh_chinh_su_nghiep_va_lo_trinh_hoc_tap_hieu_qua\"><\/span>T\u00e0i li\u1ec7u k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p v\u00e0 l\u1ed9 tr\u00ecnh h\u1ecdc t\u1eadp hi\u1ec7u qu\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p gi\u1ecfi, b\u1ea1n c\u1ea7n c\u00f3 l\u1ed9 tr\u00ecnh h\u1ecdc t\u1eadp b\u00e0i b\u1ea3n v\u00e0 ti\u1ebfp c\u1eadn \u0111\u00fang ngu\u1ed3n t\u00e0i li\u1ec7u uy t\u00edn.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_luat_nen_tang\"><\/span>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u1ec1n t\u1ea3ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c &#8220;v\u0103n b\u1ea3n g\u1ed1i \u0111\u1ea7u gi\u01b0\u1eddng&#8221; m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n vi\u00ean n\u00e0o l\u00e0m k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u0169ng ph\u1ea3i n\u1eafm v\u1eefng:<\/p>\n<ul>\n<li>Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13: Quy \u0111\u1ecbnh chung v\u1ec1 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li>Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2015: C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu chi ng\u00e2n s\u00e1ch qu\u1ed1c gia.<\/li>\n<li>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC: C\u1ea9m nang chi ti\u1ebft nh\u1ea5t v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p hi\u1ec7n nay.<\/li>\n<li>Th\u00f4ng t\u01b0 23\/2023\/TT-BTC: H\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb c\u00f4ng.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_cu_ho_tro_va_phan_mem_ke_toan_chuyen_dung\"><\/span>C\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong th\u1eddi \u0111\u1ea1i c\u00f4ng ngh\u1ec7, vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng cho kh\u1ed1i k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 \u0111i\u1ec1u t\u1ea5t y\u1ebfu:<\/p>\n<ul>\n<li>\u1ee8ng d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn r\u1ed9ng r\u00e3i gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh nh\u1eadp li\u1ec7u v\u00e0 gi\u1ea3m thi\u1ec3u sai s\u00f3t khi xu\u1ea5t b\u00e1o c\u00e1o quy\u1ebft to\u00e1n cho Kho b\u1ea1c.<\/li>\n<li>T\u1eadn d\u1ee5ng c\u00e1c nh\u00f3m c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n c\u00f4ng tr\u00ean m\u1ea1ng x\u00e3 h\u1ed9i ho\u1eb7c c\u00e1c di\u1ec5n \u0111\u00e0n chuy\u00ean ng\u00e0nh \u0111\u1ec3 trao \u0111\u1ed5i kinh nghi\u1ec7m th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p ph\u00e1t sinh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>Th\u00f4ng tin li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/li>\n<li aria-level=\"1\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">Email: man@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><span id=\"Cac_dich_vu_khac\" class=\"ez-toc-section\"><\/span>C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">Ki\u1ec3m to\u00e1n:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 Ki\u1ec3m To\u00e1n<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC<\/a><\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n v\u00e0 Thu\u1ebf:\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">B\u00e1o c\u00e1o thu\u1ebf<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">T\u01b0 v\u1ea5n Chuy\u1ec3n gi\u00e1<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n Thu\u1ebf<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 Chuy\u1ec3n Gi\u00e1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch V\u1ee5 Giao D\u1ecbch Li\u00ean K\u1ebft<\/a><\/li>\n<li aria-level=\"1\">Ph\u00e1p l\u00fd:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea5y Ch\u1ee9ng Nh\u1eadn \u0110\u1ea7u T\u01b0\u00a0<\/a><\/li>\n<li aria-level=\"1\">Kh\u00e1c:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 Chuy\u1ec3n Gi\u00e1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch V\u1ee5 Giao D\u1ecbch Li\u00ean K\u1ebft<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 T\u01b0 v\u1ea5n Ho\u1ea1t \u0111\u1ed9ng Doanh nghi\u1ec7p<\/a><\/li>\n<\/ul>\n<p>Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a>\u00a0\u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, 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.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_cac_cau_hoi_thuong_gap_ve_ke_toan_hanh_chinh_su_nghiep\"><\/span>Gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<p>Ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u l\u00e0m k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n t\u1eadp trung h\u1ecdc ph\u1ea7n h\u00e0nh n\u00e0o \u0111\u1ea7u ti\u00ean? <\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n n\u00ean b\u1eaft \u0111\u1ea7u v\u1edbi ph\u1ea7n h\u00e0nh qu\u1ea3n l\u00fd d\u1ef1 to\u00e1n v\u00e0 r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c. \u0110\u00e2y l\u00e0 ph\u1ea7n ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p. Khi \u0111\u00e3 hi\u1ec3u c\u00e1ch d\u00f2ng ti\u1ec1n ng\u00e2n s\u00e1ch v\u1eadn h\u00e0nh, c\u00e1c ph\u1ea7n h\u00e0nh kh\u00e1c nh\u01b0 t\u00e0i s\u1ea3n hay thu chi s\u1ef1 nghi\u1ec7p s\u1ebd tr\u1edf n\u00ean d\u1ec5 hi\u1ec3u h\u01a1n nhi\u1ec1u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<p>L\u00e0m sao \u0111\u1ec3 ph\u00e2n bi\u1ec7t nhanh ch\u00f3ng c\u00e1c ngu\u1ed3n kinh ph\u00ed t\u1ea1i \u0111\u01a1n v\u1ecb? <\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u1ea5t l\u00e0 d\u1ef1a v\u00e0o M\u00e3 ngu\u1ed3n ng\u00e2n s\u00e1ch tr\u00ean h\u1ec7 th\u1ed1ng M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Trong k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, m\u1ed7i ngu\u1ed3n kinh ph\u00ed (th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean...) s\u1ebd c\u00f3 m\u1ed9t m\u00e3 s\u1ed1 ri\u00eang bi\u1ec7t gi\u00fap b\u1ea1n h\u1ea1ch to\u00e1n v\u00e0 theo d\u00f5i kh\u00f4ng b\u1ecb nh\u1ea7m l\u1eabn.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<p>K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 c\u1ea7n k\u00ea khai thu\u1ebf nh\u01b0 k\u1ebf to\u00e1n doanh nghi\u1ec7p kh\u00f4ng? <\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, kinh doanh c\u00f3 thu th\u00ec v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 m\u1ed9t doanh nghi\u1ec7p.                    <\/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\": \"Ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u l\u00e0m k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n t\u1eadp trung h\u1ecdc ph\u1ea7n h\u00e0nh n\u00e0o \u0111\u1ea7u ti\u00ean? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n n\u00ean b\u1eaft \u0111\u1ea7u v\u1edbi ph\u1ea7n h\u00e0nh qu\u1ea3n l\u00fd d\u1ef1 to\u00e1n v\u00e0 r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c. \u0110\u00e2y l\u00e0 ph\u1ea7n ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p. 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Kh\u00e1c v\u1edbi khu v\u1ef1c doanh nghi\u1ec7p, c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb c\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7071,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7064","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7064"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7064\/revisions"}],"predecessor-version":[{"id":7073,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7064\/revisions\/7073"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7071"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}