{"id":10645,"date":"2015-08-25T07:05:41","date_gmt":"2015-08-25T07:05:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10645"},"modified":"2015-08-27T10:56:24","modified_gmt":"2015-08-27T10:56:24","slug":"so-do-ke-toan-xay-dung-co-ban-do-dang-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10645","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang 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 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n \u00a0c\u00e1c s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo\u00a0Th\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 46 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh: T\u00e0i kho\u1ea3n 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang ch\u1ec9 d\u00f9ng \u1edf \u0111\u01a1n v\u1ecb kh\u00f4ng th\u00e0nh l\u1eadp ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB (bao g\u1ed3m chi ph\u00ed mua s\u1eafm m\u1edbi TSC\u0110, x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u1ef9 thu\u1eadt c\u00f4ng tr\u00ecnh) v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB \u1edf c\u00e1c doanh nghi\u1ec7p c\u00f3 ti\u1ebfn h\u00e0nh c\u00f4ng t\u00e1c mua s\u1eafm TSC\u0110, \u0111\u1ea7u t\u01b0 XDCB, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2411 – Mua s\u1eafm TSC\u0110<\/em>: Ph\u1ea3n \u00e1nh chi ph\u00ed mua s\u1eafm TSC\u0110 v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n chi ph\u00ed mua s\u1eafm TSC\u0110 trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng (k\u1ec3 c\u1ea3 mua TSC\u0110 m\u1edbi ho\u1eb7c \u0111\u00e3 qua s\u1eed d\u1ee5ng). N\u1ebfu mua s\u1eafm TSC\u0110 v\u1ec1 ph\u1ea3i \u0111\u1ea7u t\u01b0, trang b\u1ecb th\u00eam m\u1edbi s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c th\u00ec m\u1ecdi chi ph\u00ed mua s\u1eafm, trang b\u1ecb th\u00eam c\u0169ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2412 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/em>: Ph\u1ea3n \u00e1nh chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB. T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh (theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0) v\u00e0 \u1edf m\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng t\u00e0i s\u1ea3n ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng n\u1ed9i dung chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2413 – S\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/em>: Ph\u1ea3n \u00e1nh chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110. Tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean TSC\u0110 th\u00ec kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y m\u00e0 t\u00ednh th\u1eb3ng v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/span><\/p>\n

1. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/span><\/h2>\n

M\u1ed9t s\u1ed1\u00a0giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu\u00a0ph\u00e1t sinh li\u00ean quan t\u1edbi x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi c\u00e1c s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

2. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1\u00a0\u0111\u1ecbnh<\/span><\/h2>\n

M\u1ed9t s\u1ed1\u00a0giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu\u00a0ph\u00e1t sinh li\u00ean quan t\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi c\u00e1c 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 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/a><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng 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 h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

 <\/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 \u0111\u1ebfn x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc c\u00e1c s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1280],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10645"}],"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=10645"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10645\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10645"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}