{"id":10859,"date":"2015-08-26T01:53:13","date_gmt":"2015-08-26T01:53:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10859"},"modified":"2015-08-28T03:40:03","modified_gmt":"2015-08-28T03:40:03","slug":"so-do-ke-toan-du-phong-phai-tra-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10859","title":{"rendered":"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"},"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 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3\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 62 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 352 c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:\u00a0<\/span><\/strong><\/em><\/p>\n

– T\u00e0i kho\u1ea3n 3521 – D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3522 – D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, b\u00e0n giao trong k\u1ef3;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3523 – D\u1ef1 ph\u00f2ng t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 cho ho\u1ea1t \u0111\u1ed9ng t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p, nh\u01b0 chi ph\u00ed di d\u1eddi \u0111\u1ecba \u0111i\u1ec3m kinh doanh, chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng…;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3524 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ngo\u00e0i c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh n\u00eau tr\u00ean, nh\u01b0 chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0\u1eddng, chi ph\u00ed thu d\u1ecdn, kh\u00f4i ph\u1ee5c v\u00e0 ho\u00e0n tr\u1ea3 m\u1eb7t b\u1eb1ng, d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt lao \u0111\u1ed9ng, chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng, TSC\u0110 \u0111\u1ecbnh k\u1ef3…<\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng\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 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 – TK 352<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 nh\u01b0 sau:<\/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":"

\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 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 . K\u1ebf to\u00e1n Centax xin chia s\u1ebb s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1312],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10859"}],"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=10859"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10859\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10859"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}