{"id":10703,"date":"2015-08-25T08:03:26","date_gmt":"2015-08-25T08:03:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10703"},"modified":"2015-08-27T10:48:48","modified_gmt":"2015-08-27T10:48:48","slug":"so-do-ke-toan-vay-va-no-thue-tai-chinh-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10703","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh 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 kho\u1ea3n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh. 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 kho\u1ea3n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh 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 58\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh: T\u00e0i kho\u1ea3n 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh\u00a0d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c kho\u1ea3n vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ho\u1eb7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1eaft bu\u1ed9c b\u00ean ph\u00e1t h\u00e0nh ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/strong><\/p>\n

T\u00e0i kho\u1ea3n 3411 – C\u00e1c kho\u1ea3n \u0111i vay:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ti\u1ec1n \u0111i vay v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n vay c\u1ee7a doanh nghi\u1ec7p (t\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu).<\/span><\/p>\n

T\u00e0i kho\u1ea3n 3412 – N\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn kho\u1ea3n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3\u00a0sau:<\/span><\/p>\n

\"S\u01a1<\/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 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/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 h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 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 kho\u1ea3n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc 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.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1281],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10703"}],"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=10703"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10703\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10703"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}