{"id":2111,"date":"2025-03-10T10:26:41","date_gmt":"2025-03-10T03:26:41","guid":{"rendered":"http:\/\/kthtx.vn\/?p=2111"},"modified":"2025-03-10T10:26:42","modified_gmt":"2025-03-10T03:26:42","slug":"huong-dan-chuyen-doi-sang-thong-tu-71-2024-tt-btc","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2025\/03\/10\/huong-dan-chuyen-doi-sang-thong-tu-71-2024-tt-btc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i sang th\u00f4ng t\u01b0 71\/2024\/TT-BTC"},"content":{"rendered":"\n

H\u01b0\u1edbng d\u1eabn <\/strong>k\u1ebf to\u00e1n HTX – chuy\u1ec3n \u0111\u1ed5i v\u00e0 \u00e1p d\u1ee5ng th\u00f4ng t\u01b0 71\/2024\/TT-BTC<\/p>\n\n\n\n

1. H\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 332 – Ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 tr\u1eeb nh\u1eefng h\u1ee3p t\u00e1c x\u00e3 c\u00f3 h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 k\u00fd tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2023 v\u00e0 \u0111ang c\u00f2n hi\u1ec7u l\u1ef1c th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 332 – Ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n th\u00e0nh vi\u00ean g\u1eedi v\u00e0o h\u1ee3p t\u00e1c x\u00e3 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e3i su\u1ea5t theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 2012 cho \u0111\u1ebfn khi c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 n\u00e0y h\u1ebft h\u1ea1n.<\/p>\n\n\n\n

2. H\u1ee3p t\u00e1c x\u00e3 c\u00f3 c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 k\u00fd tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2023 v\u00e0 \u0111ang c\u00f2n hi\u1ec7u l\u1ef1c th\u00ec s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 6123 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng cho vay n\u1ed9i b\u1ed9 (m\u1edf chi ti\u1ebft) \u0111\u1ec3 theo d\u00f5i c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i ti\u1ec1n g\u1eedi ph\u1ea3i tr\u1ea3 (ti\u1ec1n huy \u0111\u1ed9ng t\u1eeb th\u00e0nh vi\u00ean) cho th\u00e0nh vi\u00ean cho \u0111\u1ebfn khi c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 k\u00fd tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2023 h\u1ebft h\u1ea1n. <\/p>\n\n\n\n

3. H\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 359 – Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng. C\u00e1c H\u1ee3p t\u00e1c x\u00e3 \u0111ang c\u00f2n s\u1ed1 d\u01b0 Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng th\u00ec chuy\u1ec3n s\u1ed1 d\u01b0 \u0111ang theo d\u00f5i tr\u00ean T\u00e0i kho\u1ea3n 359 – Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng sang theo d\u00f5i chi ti\u1ebft tr\u00ean T\u00e0i kho\u1ea3n 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. <\/p>\n\n\n\n

4. H\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 c\u00e1c T\u00e0i kho\u1ea3n sau:<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 \u0111\u1ec3 chuy\u1ec3n sang TK 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho vay n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

– C\u00e1c H\u1ee3p t\u00e1c x\u00e3 \u0111ang ghi nh\u1eadn v\u00e0 theo d\u00f5i kho\u1ea3n h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 kh\u00f4ng ph\u1ea3i ho\u00e0n l\u1ea1i, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (chi ti\u1ebft t\u00e0i s\u1ea3n kh\u00f4ng chia), th\u00ec chuy\u1ec3n s\u1ed1 d\u01b0 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (chi ti\u1ebft t\u00e0i s\u1ea3n kh\u00f4ng chia) sang theo d\u00f5i tr\u00ean T\u00e0i kho\u1ea3n 212 – T\u00e0i s\u1ea3n chung kh\u00f4ng chia (chi ti\u1ebft theo t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ghi t\u00e0i s\u1ea3n). \u0110\u1ed3ng th\u1eddi chuy\u1ec3n ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n l\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 kh\u00f4ng ph\u1ea3i ho\u00e0n l\u1ea1i, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang theo d\u00f5i tr\u00ean T\u00e0i kho\u1ea3n 442 – Ngu\u1ed3n v\u1ed1n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc sang T\u00e0i kho\u1ea3n 4422 – Ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n chung kh\u00f4ng chia. <\/p>\n\n\n\n

5. C\u00e1c h\u1ee3p t\u00e1c x\u00e3 \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC ng\u00e0y 28\/6\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 c\u00e1c T\u00e0i kho\u1ea3n sau:<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 121- Ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u1ec3 chuy\u1ec3n sang TK 1218 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 1281 – Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n \u0111\u1ec3 chuy\u1ec3n sang TK 1211 – Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 1288 – C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n \u0111\u1ec3 chuy\u1ec3n sang TK 1218 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd; T\u00e0i kho\u1ea3n 1386 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, TK 1388 – Ph\u1ea3i thu kh\u00e1c \u0111\u1ec3 chuy\u1ec3n sang TK 138 – Ph\u1ea3i thu kh\u00e1c v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u1ec3 chuy\u1ec3n sang TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 155 – Th\u00e0nh ph\u1ea9m, TK 156 – H\u00e0ng h\u00f3a \u0111\u1ec3 chuy\u1ec3n sang TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 2112 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ec3 chuy\u1ec3n sang TK 2114 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 chuy\u1ec3n sang TK 2117 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 2142 – Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ec3 chuy\u1ec3n sang TK 2144 – Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 2281 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, TK 2288 – \u0110\u1ea7u t\u01b0 kh\u00e1c \u0111\u1ec3 chuy\u1ec3n sang TK 1218 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 2291 – D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh, TK 2292 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, TK 2293 – D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, TK 2294 – D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u1ec3 chuy\u1ec3n sang TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 2411 – Mua s\u1eafm TSC\u0110, TK 2412 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, TK 2413 – S\u1eeda ch\u1eefa l\u1edbn TSC\u0110 \u0111\u1ec3 chuy\u1ec3n sang TK 2422 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ec3 chuy\u1ec3n sang TK 2421 – Chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5 v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u, TK 3335 – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, TK 3336 – Thu\u1ebf t\u00e0i nguy\u00ean, TK 3337 – Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, TK 3338 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, TK 3339 – Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c \u0111\u1ec3 chuy\u1ec3n sang TK 3338 – Thu\u1ebf kh\u00e1c, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 33311 – Thu\u1ebf GTGT \u0111\u1ea7u ra, TK 33312 – Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 chuy\u1ec3n sang TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 \u0111\u1ec3 chuy\u1ec3n sang TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 3382 – Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, TK 3383 – B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, TK 3384 – B\u1ea3o hi\u1ec3m y t\u1ebf, TK 3385 – B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p \u0111\u1ec3 chuy\u1ec3n sang TK 335 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 3381 – T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft, TK 3386 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c \u0111\u1ec3 chuy\u1ec3n sang TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 3411 – C\u00e1c kho\u1ea3n \u0111i vay, TK 3412 – N\u1ee3 thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ec3 chuy\u1ec3n sang TK 341 – Ph\u1ea3i tr\u1ea3 n\u1ee3 vay v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 3521 – D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, TK 3522 – D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, TK 3524 – D\u1ef1 ph\u00f2ng kh\u00e1c \u0111\u1ec3 chuy\u1ec3n sang TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 3534 – Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty \u0111\u1ec3 chuy\u1ec3n sang TK 3531 – Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 3561 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7, TK 3562 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 \u0111\u1ec3 chuy\u1ec3n sang TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 TK 4211 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc, TK 4212 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay \u0111\u1ec3 chuy\u1ec3n sang TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i v\u00e0 chi ti\u1ebft cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

C\u1ea7n h\u1ed7 tr\u1ee3 th\u00eam qu\u00fd kh\u00e1ch c\u00f3 th\u1ec3 li\u00ean h\u1ec7: <\/p>\n\n\n\n

\"\"<\/figure>\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n HTX – chuy\u1ec3n \u0111\u1ed5i v\u00e0 \u00e1p d\u1ee5ng th\u00f4ng t\u01b0 71\/2024\/TT-BTC 1. H\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 332 – Ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 tr\u1eeb nh\u1eefng h\u1ee3p t\u00e1c x\u00e3 c\u00f3 h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 k\u00fd tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 9 n\u0103m … <\/p>\n","protected":false},"author":1,"featured_media":1894,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7,177],"tags":[180,178],"class_list":["post-2111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-hop-tac-xa","category-thong-tu-71-2024-tt-btc","tag-che-do-ke-toan-htx","tag-thong-tu-71-2024-tt-btc","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2111","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2111"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2111\/revisions"}],"predecessor-version":[{"id":2112,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2111\/revisions\/2112"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1894"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}