{"id":10305,"date":"2015-08-24T06:55:06","date_gmt":"2015-08-24T06:55:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10305"},"modified":"2015-08-27T10:38:19","modified_gmt":"2015-08-27T10:38:19","slug":"so-do-ke-toan-chi-su-nghiep-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10305","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi s\u1ef1 nghi\u1ec7p theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

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

\u0110\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u00f3 li\u00ean quan t\u1edbi chi s\u1ef1 nghi\u1ec7p. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n chi s\u1ef1 nghi\u1ec7p theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec t\u00e0i kho\u1ea3n 161 – Chi s\u1ef1 nghi\u1ec7p,\u00a0T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kinh t\u1ebf, ch\u00ednh tr\u1ecb, x\u00e3 h\u1ed9i do Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u1ea5p tr\u00ean giao cho doanh nghi\u1ec7p ngo\u00e0i nhi\u1ec7m v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n chi s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n do Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ea5p ho\u1eb7c doanh nghi\u1ec7p c\u1ea5p tr\u00ean c\u1ea5p, ho\u1eb7c \u0111\u01b0\u1ee3c vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng \u1edf nh\u1eefng doanh nghi\u1ec7p c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u1ea5p tr\u00ean c\u1ea5p kinh ph\u00ed ho\u1eb7c \u0111\u01b0\u1ee3c vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, ho\u1eb7c \u0111\u01b0\u1ee3c thu c\u00e1c kho\u1ea3n thu s\u1ef1 nghi\u1ec7p \u0111\u1ec3 trang tr\u1ea3i c\u00e1c kho\u1ea3n chi.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 161 – Chi s\u1ef1 nghi\u1ec7p, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1611 – Chi s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc<\/em>: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n thu\u1ed9c kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n n\u0103m tr\u01b0\u1edbc ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1612 – Chi s\u1ef1 nghi\u1ec7p n\u0103m nay<\/em>: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n n\u0103m nay<\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn chi s\u1ef1 nghi\u1ec7p\u00a0\u0111\u00f3\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3\u00a0sau:<\/span><\/p>\n

\"<\/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 nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o\u00a0b\u1ea3i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n chi s\u1ef1 nghi\u1ec7p – TK 161<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 ti\u1ec1n \u0111ang chuy\u1ec3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i thu 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 h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi s\u1ef1 nghi\u1ec7p 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 theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":10719,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1232],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10305"}],"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=10305"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10305\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10719"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10305"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}