{"id":11004,"date":"2015-08-26T06:38:12","date_gmt":"2015-08-26T06:38:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11004"},"modified":"2015-08-27T03:11:02","modified_gmt":"2015-08-27T03:11:02","slug":"so-do-ke-toan-cac-khoan-giam-tru-doanh-thu-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11004","title":{"rendered":"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"},"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 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.\u00a0K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb \u00a0s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\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 81 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 521 – \u00a0C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu,\u00a0d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb v\u00e0o doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3, g\u1ed3m: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i. T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o doanh thu nh\u01b0 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 521 c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5211 – Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua do kh\u00e1ch h\u00e0ng mua h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n khi b\u00e1n s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong k\u1ef3<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5212 – H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i trong k\u1ef3.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5213 – Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua do s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cung c\u1ea5p k\u00e9m quy c\u00e1ch nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n khi b\u00e1n s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong 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 gi\u1ea3m tr\u1eeb doanh thu\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 gi\u1ea3m tr\u1eeb doanh thu – TK 521<\/a><\/span><\/p>\n

Xem th\u00eam:<\/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 k\u1ebf to\u00e1n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

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<\/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 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu. K\u1ebf to\u00e1n Centax xin chia s\u1ebb 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 \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":11109,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1333],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11004"}],"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=11004"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11004\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11109"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11004"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}