{"id":10440,"date":"2015-08-24T10:01:14","date_gmt":"2015-08-24T10:01:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10440"},"modified":"2015-08-27T10:55:48","modified_gmt":"2015-08-27T10:55:48","slug":"so-do-ke-toan-hao-mon-tai-san-co-dinh-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10440","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"<h2><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/TK-214.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-10448\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/TK-214.jpg\" alt=\"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC - \u1ea3nh ch\u00ednh\" width=\"239\" height=\"191\" \/><\/a><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\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 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. <strong><a href=\"https:\/\/centax.dsoftware.vn\">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 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0trong doanh nghi\u1ec7p\u00a0theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i\u00a0\u0110i\u1ec1u 38 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, t\u00e0i kho\u1ea3n 214 &#8211; Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1\u00a0\u0111\u1ecbnh d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i TSC\u0110 v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (B\u0110S\u0110T) trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110, B\u0110S\u0110T v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110, B\u0110S\u0110T.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>T\u00e0i kho\u1ea3n 214 &#8211; Hao m\u00f2n TSC\u0110, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; T\u00e0i kho\u1ea3n 2141 &#8211; Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; T\u00e0i kho\u1ea3n 2142 &#8211; Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; T\u00e0i kho\u1ea3n 2143 &#8211; Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 nh\u1eefng kho\u1ea3n l\u00e0m t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; <em>T\u00e0i kho\u1ea3n 2147 &#8211; Hao m\u00f2n B\u0110S\u0110T<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n B\u0110S\u0110T d\u00f9ng \u0111\u1ec3 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ed9t s\u1ed1 giao d\u1ecbch k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, v\u00f4 h\u00ecnh, thu\u00ea t\u00e0i ch\u00ednh v\u00e0 hao m\u00f2n B\u0110S\u0110T\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3\u00a0sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-10442\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/k\u1ebf-to\u00e1n-hao-m\u00f2n-TSC\u0110.png\" alt=\"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC - \u1ea3nh 1\" width=\"620\" height=\"868\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/k\u1ebf-to\u00e1n-hao-m\u00f2n-TSC\u0110.png 620w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/k\u1ebf-to\u00e1n-hao-m\u00f2n-TSC\u0110-214x300.png 214w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-hao-mon-tai-san-co-dinh-tk-214\/\">C\u00e1ch h\u1ea1ch to\u00e1n TK 214 &#8211; Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-tai-san-co-dinh-huu-hinh-theo-thong-tu-2002014tt-btc\/\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/su-khac-nhau-giua-hao-mon-va-khau-hao-tai-san-co-dinh\/\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-tai-san-co-dinh-vo-hinh-theo-thong-tu-2002014tt-btc\/\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-tai-san-co-dinh-thue-tai-chinh-theo-thong-tu-2002014tt-btc\/\">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<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh 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 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":[1238],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10440"}],"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=10440"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10440\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10440"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}