{"id":10715,"date":"2015-08-25T08:01:34","date_gmt":"2015-08-25T08:01:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10715"},"modified":"2015-08-27T10:49:37","modified_gmt":"2015-08-27T10:49:37","slug":"so-do-ke-toan-cam-co-the-chap-ky-quy-ky-cuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10715","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c 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 t\u1edbi c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c . K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c theo 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 49\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh: T\u00e0i kho\u1ea3n 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c\u00a0d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p \u0111em \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c t\u1ea1i c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c trong c\u00e1c quan h\u1ec7 kinh t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0C\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n \u0111em c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i ch\u1eb7t ch\u1ebd v\u00e0 k\u1ecbp th\u1eddi thu h\u1ed3i khi h\u1ebft th\u1eddi h\u1ea1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i nh\u01b0ng qu\u00e1 h\u1ea1n thu h\u1ed3i th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.\u00a0Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 theo t\u1eebng lo\u1ea1i, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ef3 h\u1ea1n, nguy\u00ean t\u1ec7. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u1eefng kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i d\u01b0\u1edbi 12 th\u00e1ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n; Nh\u1eefng kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi 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 244 – c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9 k\u00fd c\u01b0\u1ee3c<\/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 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 ti\u1ec1n \u0111ang chuy\u1ec3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc 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\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[505,1289,1290,1291],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10715"}],"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=10715"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10715\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10715"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}