{"id":10764,"date":"2015-08-25T09:03:39","date_gmt":"2015-08-25T09:03:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10764"},"modified":"2016-11-21T07:55:33","modified_gmt":"2016-11-21T07:55:33","slug":"so-do-ke-toan-chi-phi-phai-tra-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10764","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"<div id=\"attachment_10800\" style=\"width: 220px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-10800\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-10800\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/TK-335-300x293.jpg\" alt=\"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC - \u1ea3nh ch\u00ednh\" width=\"210\" height=\"205\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/TK-335-300x293.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/TK-335.jpg 500w\" sizes=\"(max-width: 210px) 100vw, 210px\" \/><p id=\"caption-attachment-10800\" class=\"wp-caption-text\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/p><\/div>\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 t\u1edbi chi ph\u00ed ph\u1ea3i tr\u1ea3.\u00a0<strong><a href=\"centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc c\u00e1c s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 theo <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 54 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 335 &#8211; Chi ph\u00ed ph\u1ea3i tr\u1ea3, t\u00e0i kho\u00e0n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u00e3 cung c\u1ea5p cho ng\u01b0\u1eddi mua trong k\u1ef3 b\u00e1o c\u00e1o nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a chi tr\u1ea3 do ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u01b0a \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.\u00a0T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3n \u00e1nh c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3 nh\u01b0 ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o ph\u1ea3i tr\u00edch tr\u01b0\u1edbc.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n tr\u00edch tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p, ng\u1eebng s\u1ea3n xu\u1ea5t<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi vi\u1ec7c tr\u00edch tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p, ng\u1eebng s\u1ea3n xu\u1ea5t\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/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-10772\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/tr\u00edch-tr\u01b0\u1edbc-ti\u1ec1n-l\u01b0\u01a1ng-ngh\u1ec9-ph\u00e9p.jpg\" alt=\"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC - \u1ea3nh 1\" width=\"646\" height=\"644\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/tr\u00edch-tr\u01b0\u1edbc-ti\u1ec1n-l\u01b0\u01a1ng-ngh\u1ec9-ph\u00e9p.jpg 646w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/tr\u00edch-tr\u01b0\u1edbc-ti\u1ec1n-l\u01b0\u01a1ng-ngh\u1ec9-ph\u00e9p-150x150.jpg 150w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/tr\u00edch-tr\u01b0\u1edbc-ti\u1ec1n-l\u01b0\u01a1ng-ngh\u1ec9-ph\u00e9p-300x300.jpg 300w\" sizes=\"(max-width: 646px) 100vw, 646px\" \/><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/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-10776\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/chi-ph\u00ed-s\u1eeda-ch\u1eefa-t\u00e0i-s\u1ea3n-c\u1ed1-\u0111\u1ecbnh.jpg\" alt=\"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC - \u1ea3nh 2\" width=\"644\" height=\"485\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/chi-ph\u00ed-s\u1eeda-ch\u1eefa-t\u00e0i-s\u1ea3n-c\u1ed1-\u0111\u1ecbnh.jpg 644w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/chi-ph\u00ed-s\u1eeda-ch\u1eefa-t\u00e0i-s\u1ea3n-c\u1ed1-\u0111\u1ecbnh-300x226.jpg 300w\" sizes=\"(max-width: 644px) 100vw, 644px\" \/><\/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-chi-phi-phai-tra-tk-335\/\">C\u00e1ch h\u1ea1ch to\u00e1n TK 335 &#8211; Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/a><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">3. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 kh\u00e1c<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi chi ph\u00ed ph\u1ea3i tr\u1ea3 kh\u00e1c \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/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-10780\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/chi-ph\u00ed-ph\u1ea3i-tr\u1ea3-kh\u00e1c.jpg\" alt=\"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC - \u1ea3nh 4\" width=\"618\" height=\"663\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/chi-ph\u00ed-ph\u1ea3i-tr\u1ea3-kh\u00e1c.jpg 618w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/chi-ph\u00ed-ph\u1ea3i-tr\u1ea3-kh\u00e1c-280x300.jpg 280w\" sizes=\"(max-width: 618px) 100vw, 618px\" \/><\/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-chi-phi-phai-tra-tk-335\/\">C\u00e1ch h\u1ea1ch to\u00e1n TK 335 &#8211; Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/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-chi-phi-tra-truoc-theo-thong-tu-2002014tt-btc\/\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-du-phong-phai-tra-theo-thong-tu-2002014tt-btc\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 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-xay-dung-co-ban-do-dang-theo-thong-tu-2002014tt-btc\/\">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<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\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 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc. 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 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y<\/p>\n","protected":false},"author":7,"featured_media":8245,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1292],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10764"}],"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=10764"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10764\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8245"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10764"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}