{"id":10993,"date":"2015-08-26T04:37:31","date_gmt":"2015-08-26T04:37:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10993"},"modified":"2015-08-28T03:37:38","modified_gmt":"2015-08-28T03:37:38","slug":"so-do-ke-toan-loi-nhuan-sau-thue-chua-phan-phoi-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10993","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i 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 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb \u00a0s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n l\u1ee3i nhu\u00e2n sau thu\u1ebf chua ph\u00e2n ph\u1ed1i\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 74 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i,\u00a0d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh (l\u00e3i, l\u1ed7) sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 421- L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 4211 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc:<\/em> Ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 thu\u1ed9c c\u00e1c n\u0103m tr\u01b0\u1edbc. T\u00e0i kho\u1ea3n 4211 c\u00f2n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a TK 4211 khi \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a n\u0103m tr\u01b0\u1edbc, n\u0103m nay m\u1edbi ph\u00e1t hi\u1ec7n.<\/span><\/p>\n

\u0110\u1ea7u n\u0103m sau, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb TK 4212 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay\u201d sang TK 4211 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc\u201d.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 4212 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay:<\/em> Ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh, t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn v\u00e0 x\u1eed l\u00fd l\u1ed7 c\u1ee7a n\u0103m nay.<\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i\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 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i – TK 421<\/a><\/span><\/p>\n

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

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu theo Th\u00f4ng t\u01b0 200\/2014\/Tt-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 h\u1ea1ch to\u00e1n qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/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 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i. K\u1ebf to\u00e1n Centax xin chia s\u1ebb s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n l\u1ee3i nhu\u00e2n sau thu\u1ebf chua ph\u00e2n ph\u1ed1i theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y<\/p>\n","protected":false},"author":7,"featured_media":11115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1330],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10993"}],"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=10993"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10993\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11115"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10993"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}