{"id":10422,"date":"2015-08-24T09:55:10","date_gmt":"2015-08-24T09:55:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10422"},"modified":"2016-11-21T09:57:12","modified_gmt":"2016-11-21T09:57:12","slug":"so-do-ke-toan-tai-san-co-dinh-vo-hinh-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10422","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh 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\u00a0\u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n c\u00e1c s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u0103ng, gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh trong doanh nghi\u1ec7p\u00a0theo 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 37 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec t\u00e0i kho\u1ea3n 213 – T\u00e0i s\u1ea3n c\u1ed1\u00a0\u0111\u1ecbnh v\u00f4 h\u00ecnh,\u00a0T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m TSC\u0110 v\u00f4 h\u00ecnh c\u1ee7a doanh nghi\u1ec7p. TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, nh\u01b0ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb v\u00e0 do doanh nghi\u1ec7p n\u1eafm gi\u1eef, s\u1eed d\u1ee5ng trong SXKD, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c thu\u00ea, ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 213 – TSC\u0110 v\u00f4 h\u00ecnh, c\u00f3 7 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2131 – Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/em> Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 chi ra li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u01b0: Ti\u1ec1n chi ra \u0111\u1ec3 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chi ph\u00ed cho \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, san l\u1ea5p m\u1eb7t b\u1eb1ng (tr\u01b0\u1eddng h\u1ee3p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ri\u00eang bi\u1ec7t \u0111\u1ed1i v\u1edbi giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac tr\u00ean \u0111\u1ea5t), l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3)… T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c chi ph\u00ed chi ra \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2132 – Quy\u1ec1n ph\u00e1t h\u00e0nh:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf doanh nghi\u1ec7p \u0111\u00e3 chi ra \u0111\u1ec3 c\u00f3 quy\u1ec1n ph\u00e1t h\u00e0nh.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2133 – B\u1ea3n quy\u1ec1n, b\u1eb1ng s\u00e1ng ch\u1ebf: <\/em>Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf chi ra \u0111\u1ec3 c\u00f3 b\u1ea3n quy\u1ec1n t\u00e1c gi\u1ea3, b\u1eb1ng s\u00e1ng ch\u1ebf.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2134 – Nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c mua nh\u00e3n hi\u1ec7u h\u00e0ng ho\u00e1.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2135 – Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf doanh nghi\u1ec7p \u0111\u00e3 chi ra \u0111\u1ec3 c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2136 – Gi\u1ea5y ph\u00e9p v\u00e0 gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 c\u00e1c kho\u1ea3n chi ra \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c \u0111\u00f3, nh\u01b0: Gi\u1ea5y ph\u00e9p khai th\u00e1c, gi\u1ea5y ph\u00e9p s\u1ea3n xu\u1ea5t lo\u1ea1i s\u1ea3n ph\u1ea9m m\u1edbi,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2138 – TSC\u0110 v\u00f4 h\u00ecnh kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c lo\u1ea1i TSC\u0110 v\u00f4 h\u00ecnh kh\u00e1c ch\u01b0a quy \u0111\u1ecbnh ph\u1ea3n \u00e1nh \u1edf c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean.<\/span><\/p>\n

1. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1\u00a0\u0111inh v\u00f4 h\u00ecnh<\/span><\/h2>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy\u00a0\u0111\u1ecbnh,th\u00ec c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u0103ng TSC\u0110 v\u00f4 h\u00ecnh g\u1ed3m:<\/span><\/p>\n