{"id":10992,"date":"2015-08-26T04:32:32","date_gmt":"2015-08-26T04:32:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10992"},"modified":"2015-08-28T08:08:21","modified_gmt":"2015-08-28T08:08:21","slug":"so-do-ke-toan-nguon-von-dau-tu-xay-dung-co-ban-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10992","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n 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 ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.\u00a0K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n 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 75\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh: T\u00e0i kho\u1ea3n 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh\u00a0s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB c\u1ee7a doanh nghi\u1ec7p. Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh do Ng\u00e2n s\u00e1ch c\u1ea5p ho\u1eb7c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u1ea5p. V\u1ed1n \u0111\u1ea7u t\u01b0 XDCB c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c d\u00f9ng cho vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 mua s\u1eafm TSC\u0110 \u0111\u1ec3 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7. C\u00f4ng t\u00e1c \u0111\u1ea7u t\u01b0 XDCB \u1edf doanh nghi\u1ec7p ph\u1ea3i ch\u1ea5p h\u00e0nh v\u00e0 t\u00f4n tr\u1ecdng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n hi\u1ec7n h\u00e0nh. \u00a0M\u1ed7i khi c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng v\u00e0 mua s\u1eafm TSC\u0110 ho\u00e0n th\u00e0nh, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh. Khi quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c duy\u1ec7t, k\u1ebf to\u00e1n ph\u1ea3i ghi gi\u1ea3m ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB, ghi t\u0103ng V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu .<\/span><\/p>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi kho\u1ea3n ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 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 ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n – TK 441<\/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 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

D\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng ch\u1ec9 ti\u00eau theo d\u00f5i c\u1ee7a k\u1ebf to\u00e1n<\/a><\/span><\/p>\n

Nh\u1eefng c\u00f4ng vi\u1ec7c c\u01a1 b\u1ea3n c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/a><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/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 ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC d\u01b0\u1edbi \u0111\u00e2y,<\/p>\n","protected":false},"author":7,"featured_media":11107,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1340],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10992"}],"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=10992"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10992\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11107"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10992"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}