{"id":10829,"date":"2015-08-26T01:19:51","date_gmt":"2015-08-26T01:19:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10829"},"modified":"2015-08-28T03:40:54","modified_gmt":"2015-08-28T03:40:54","slug":"so-do-ke-toan-trai-phieu-phat-hanh-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10829","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"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 t\u1edbi tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh\u00a0. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh\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 59 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec t\u00e0i kho\u1ea3n 343 – Tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh, t\u00e0i kho\u1ea3n 343 ch\u1ec9 \u00e1p d\u1ee5ng \u1edf doanh nghi\u1ec7p c\u00f3 vay v\u1ed1n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, bao g\u1ed3m c\u1ea3 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n tr\u00e1i phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y c\u0169ng d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu ph\u00e1t sinh khi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111i vay t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c v\u1ed1n h\u00f3a theo t\u1eebng k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 343 \u201cTr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh\u201d c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3431 \u201cTr\u00e1i phi\u1ebfu th\u01b0\u1eddng. <\/em>T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 3:<\/span><\/p>\n

+ T\u00e0i kho\u1ea3n 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu<\/span><\/p>\n

+ T\u00e0i kho\u1ea3n 34312 – Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu<\/span><\/p>\n

+ T\u00e0i kho\u1ea3n 34313 – Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3432 \u201cTr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i\u201d<\/span><\/p>\n

1. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu th\u01b0\u1eddng<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu th\u01b0\u1eddng\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 tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh – TK 343<\/a><\/span><\/p>\n

2. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n\u00a0\u0111\u1ed5i<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i\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<\/a><\/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 tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh – TK 343<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 h\u1ea1ch to\u00e1n vay v\u00e0 n\u1ee3 thu\u1ebf t\u00e0i ch\u00ednh 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 tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1308],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10829"}],"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=10829"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10829\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10829"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}