{"id":10782,"date":"2015-08-25T09:19:37","date_gmt":"2015-08-25T09:19:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10782"},"modified":"2015-08-28T03:48:18","modified_gmt":"2015-08-28T03:48:18","slug":"so-do-ke-toan-phai-tra-phai-noi-bo-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10782","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 ph\u1ea3i n\u1ed9i b\u1ed9 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 kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n c\u00e1c s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9\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 55 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c); Gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00f9ng m\u1ed9t doanh nghi\u1ec7p v\u1edbi nhau.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3361 – <\/em>Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5p tr\u00ean giao.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n c\u1ee7a c\u00e1c c\u00f4ng ty con ho\u1eb7c \u0111\u01a1n v\u1ecb c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 c\u00f4ng ty con (c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp) nh\u1eadn g\u00f3p t\u1eeb c\u00f4ng ty m\u1eb9.<\/span><\/p>\n

– T<\/em>\u00e0i kho\u1ea3n 3362 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf BQLDA tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p l\u00e0 Ch\u1ee7 \u0111\u1ea7u t\u01b0, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh ph\u1ea3i tr\u1ea3 doanh nghi\u1ec7p.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3363 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 chi ph\u00ed \u0111i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf BQLDA tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p l\u00e0 Ch\u1ee7 \u0111\u1ea7u t\u01b0, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a ph\u00e1t sinh ph\u1ea3i chuy\u1ec3n cho doanh nghi\u1ec7p .<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3368 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 trong c\u00f9ng m\u1ed9t doanh nghi\u1ec7p.<\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9\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 kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 – TK 336<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

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<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y gi\u00fap 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 kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 . <\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1295],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10782"}],"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=10782"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10782\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10782"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}