{"id":10186,"date":"2015-08-24T02:33:06","date_gmt":"2015-08-24T02:33:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10186"},"modified":"2015-08-27T10:29:07","modified_gmt":"2015-08-27T10:29:07","slug":"so-do-ke-toan-phai-thu-noi-bo-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10186","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"S\u01a1<\/h2>\n

\u0110\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh li\u00ean quan, K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc s\u01a1\u00a0\u0111\u1ed3 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>, th\u00ec: T\u00e0i kho\u1ea3n 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9\u00a0d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1361 – V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf doanh nghi\u1ec7p c\u1ea5p tr\u00ean \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh hi\u1ec7n c\u00f3 \u1edf c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c do doanh nghi\u1ec7p c\u1ea5p tr\u00ean giao.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con ho\u1eb7c s\u1ed1 v\u1ed1n doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp. V\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb tr\u00ean trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 221 \u201c\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con\u201d.<\/span><\/p>\n

– T<\/em>\u00e0i kho\u1ea3n 1362 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf c\u00e1c doanh nghi\u1ec7p l\u00e0 Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u00e0nh l\u1eadp BQLDA, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh \u1edf c\u00e1c BQLDA chuy\u1ec3n l\u00ean.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1363 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1ec1 chi ph\u00ed \u0111i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf c\u00e1c doanh nghi\u1ec7p l\u00e0 Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u00e0nh l\u1eadp BQLDA, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a ph\u00e1t sinh t\u1ea1i BQLDA.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1368 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9.<\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/span><\/p>\n

a. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 t\u1ea1i ch\u1ee7\u00a0\u0111\u1ea7u t\u01b0 c\u00f3 th\u00e0nh l\u1eadp BQLDA\u00a0\u0111\u1ea7u t\u01b0<\/span><\/h3>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn ph\u1ea3i thu n\u1ed9i b\u1ed9 t\u1ea1i ch\u1ee7\u00a0\u0111\u1ea7u t\u01b0 c\u00f3 th\u00e0nh l\u1eadp BQLDA\u00a0\u0111\u1ea7u t\u01b0\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

 <\/p>\n

\"S\u01a1<\/span><\/p>\n

b. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh\u00a0\u1edf c\u00e1c\u00a0\u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/h3>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh \u1edf c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

c. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c\u00a0<\/span><\/h3>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1eb1ng s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 chi ti\u1ebft h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

H\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 – TK 136<\/a><\/span><\/p>\n

Xem th\u00eam:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i thu kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC – c\u1eadp nh\u1eadt theo th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":10712,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1204],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10186"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10186"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10186\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10712"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10186"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}