{"id":10611,"date":"2015-08-25T04:40:02","date_gmt":"2015-08-25T04:40:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10611"},"modified":"2016-11-21T08:18:32","modified_gmt":"2016-11-21T08:18:32","slug":"so-do-ke-toan-cac-khoan-dau-tu-khac-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10611","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"
\"S\u01a1

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c 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 t\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c . K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c\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 43 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 228 –\u00a0\u0110\u1ea7u t\u01b0 kh\u00e1c, 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\u00e1c lo\u1ea1i \u0111\u1ea7u t\u01b0 kh\u00e1c (ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty li\u00ean doanh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft), nh\u01b0:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1eb7c \u0111\u1ed3ng ki\u1ec3m so\u00e1t, kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n kim lo\u1ea1i qu\u00fd, \u0111\u00e1 qu\u00fd kh\u00f4ng s\u1eed d\u1ee5ng nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c mua v\u00e0o \u2013 b\u00e1n ra nh\u01b0 h\u00e0ng h\u00f3a; Tranh, \u1ea3nh, t\u00e0i li\u1ec7u, v\u1eadt ph\u1ea9m c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c.<\/span><\/p>\n

Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n trong t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 228 “\u0110\u1ea7u t\u01b0 kh\u00e1c” c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2281 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c: <\/em>Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f4ng c\u1ee5 v\u1ed1n nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t, \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2288 – \u0110\u1ea7u t\u01b0 kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n phi t\u00e0i ch\u00ednh ngo\u00e0i b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c c\u00f3 th\u1ec3 g\u1ed3m kim lo\u1ea1i qu\u00fd, \u0111\u00e1 qu\u00fd (kh\u00f4ng s\u1eed d\u1ee5ng nh\u01b0 h\u00e0ng t\u1ed3n kho), tranh, \u1ea3nh, t\u00e0i li\u1ec7u, v\u1eadt ph\u1ea9m kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb (ngo\u00e0i nh\u1eefng kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 TSC\u0110)… kh\u00f4ng tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi c\u00e1c kho\u1ea3n\u00a0\u0111\u1ea7u t\u01b0 kh\u00e1c\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n 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 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 TK 228 – C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c<\/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 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\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 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c . K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":27470,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1278],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10611"}],"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=10611"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10611\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27470"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10611"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}