{"id":10439,"date":"2015-08-24T10:15:36","date_gmt":"2015-08-24T10:15:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10439"},"modified":"2016-11-21T09:56:24","modified_gmt":"2016-11-21T09:56:24","slug":"so-do-ke-toan-tai-san-co-dinh-thue-tai-chinh-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10439","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"
\"S\u01a1

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/p><\/div>\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 thu\u00ea t\u00e0i ch\u00ednh\u00a0. 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\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh\u00a0trong 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 36 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy\u00a0\u0111\u1ecbnh, th\u00ec t\u00e0i kho\u1ea3n 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, t\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 c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng cho doanh nghi\u1ec7p l\u00e0 b\u00ean \u0111i thu\u00ea h\u1ea1ch to\u00e1n nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh (l\u00e0 nh\u1eefng TSC\u0110 ch\u01b0a thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng nh\u01b0 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p).<\/span><\/p>\n

T\u00e0i kho\u1ea3n 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/em><\/strong><\/span><\/p>\n

– TK 2121 – TSC\u0110 h\u1eefu h\u00ecnh thu\u00ea t\u00e0i ch\u00ednh:<\/em> 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 c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 h\u1eefu h\u00ecnh thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

– TK 2122 – TSC\u0110 v\u00f4 h\u00ecnh thu\u00ea t\u00e0i ch\u00ednh<\/em>: 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 c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 v\u00f4 h\u00ecnh thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf li\u00ean quan\u00a0\u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1\u00a0\u0111\u1ecbnh thu\u00ea\u00a0t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf c\u00e1c s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

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

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

\"S\u01a1<\/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 nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh – TK 212<\/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 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

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<\/a><\/span><\/p>\n

S\u1ef1 kh\u00e1c nhau gi\u1eefa hao m\u00f2n v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/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 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t, M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1250],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10439"}],"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=10439"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10439\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10439"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}