{"id":11032,"date":"2015-08-26T10:45:21","date_gmt":"2015-08-26T10:45:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11032"},"modified":"2016-11-14T02:26:27","modified_gmt":"2016-11-14T02:26:27","slug":"so-do-ke-toan-doanh-thu-ban-hang-hoa-va-cung-cap-dich-vu-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11032","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"
\"S\u01a1<\/a>

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/p><\/div>\n

<\/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 doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.\u00a0K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb \u00a0s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\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 71 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 511 – Doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, bao g\u1ed3m c\u1ea3 doanh thu b\u00e1n h\u00e0ng ho\u00e1, s\u1ea3n ph\u1ea9m v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00f4ng ty m\u1eb9, c\u00f4ng ty con trong c\u00f9ng t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n

\u0110\u1ec3 c\u00e1c b\u1ea1n t\u1ef1 tin h\u01a1n trong c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, k\u1ebf to\u00e1n Centax li\u00ean t\u1ee5c m\u1edf l\u1edbp th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n, c\u00e1c b\u1ea1n tham gia kho\u00e1 h\u1ecdc s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n Centax v\u1edbi nhi\u1ec1u n\u0103m kinh nghi\u1ec7m, h\u01b0\u1edbng d\u1eabn t\u1eadn t\u00ecnh, chu \u0111\u00e1o, chi ph\u00ed cho kho\u00e1 h\u1ecdc r\u1ea5t th\u1ea5p. Chi ti\u1ebft kho\u00e1 h\u1ecdc m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/span> >>>T\u1ea0I \u0110\u00c2Y<\/a><\/span><\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n 511 <\/em><\/strong>– Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, c\u00f3 6 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5111 – Doanh thu b\u00e1n h\u00e0ng ho\u00e1:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ee7 y\u1ebfu d\u00f9ng cho c\u00e1c ng\u00e0nh kinh doanh h\u00e0ng ho\u00e1, v\u1eadt t\u01b0, l\u01b0\u01a1ng th\u1ef1c,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5112 <\/em>– Doanh thu b\u00e1n c\u00e1c th\u00e0nh ph\u1ea9m:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m (th\u00e0nh ph\u1ea9m, b\u00e1n th\u00e0nh ph\u1ea9m) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ee7 y\u1ebfu d\u00f9ng cho c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t v\u1eadt ch\u1ea5t nh\u01b0: C\u00f4ng nghi\u1ec7p, n\u00f4ng nghi\u1ec7p, x\u00e2y l\u1eafp, ng\u01b0 nghi\u1ec7p, l\u00e2m nghi\u1ec7p,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5113 – Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh, \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ee7 y\u1ebfu d\u00f9ng cho c\u00e1c ng\u00e0nh kinh doanh d\u1ecbch v\u1ee5 nh\u01b0: Giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u \u0111i\u1ec7n, du l\u1ecbch, d\u1ecbch v\u1ee5 c\u00f4ng c\u1ed9ng, d\u1ecbch v\u1ee5 khoa h\u1ecdc, k\u1ef9 thu\u1eadt, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5114 – Doanh thu tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu t\u1eeb tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 cung c\u1ea5p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 v\u00e0 d\u1ecbch v\u1ee5 theo y\u00eau c\u1ea7u c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5117 – Doanh thu kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 doanh thu b\u00e1n, thanh l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5118 – Doanh thu kh\u00e1c: <\/em>T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu ngo\u00e0i doanh thu b\u00e1n h\u00e0ng ho\u00e1, doanh thu b\u00e1n th\u00e0nh ph\u1ea9m, doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5, doanh thu \u0111\u01b0\u1ee3c tr\u1ee3 c\u1ea5p tr\u1ee3 gi\u00e1 v\u00e0 doanh thu kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0: Doanh thu b\u00e1n v\u1eadt li\u1ec7u, ph\u1ebf li\u1ec7u, nh\u01b0\u1ee3ng b\u00e1n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n doanh thu kh\u00e1c.<\/span><\/p>\n

1. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/strong><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi doanh thu b\u00e1n h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\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

2. S\u01a1 \u0111\u1ed3\u00a0k\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/strong><\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb\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 doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 – TK 511<\/a><\/span><\/p>\n

3. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, ti\u00eau th\u1ee5\u00a0\u0111\u1eb7c bi\u1ec7t, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, b\u1ea3o v\u1ec7 m\u00f4i tr\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 doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 – TK 511<\/a><\/span><\/p>\n

4. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n doanh thu h\u00e0ng\u00a0\u0111\u1ed5i h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/strong><\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi doanh thu h\u00e0ng \u0111\u1ed5i h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span>\"S\u01a1<\/span><\/p>\n

5. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n doanh thu h\u1ee3p\u00a0\u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng\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

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

6. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n doanh thu t\u1eeb ch\u01b0\u01a1ng tr\u00ecnh d\u00e0nh cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng\u00a0<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi doanh thu t\u1eeb ch\u01b0\u01a1ng tr\u00ecnh d\u00e0nh cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng\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 v\u1ec1 m\u1eb7t n\u1ed9i dung nghi\u1ec7p v\u1ee5\u00a0\u0111\u1ed1i v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng, m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n, nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu khuy\u1ebfn m\u1ea1i kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/a><\/span><\/p>\n

7. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n doanh thu h\u00e0ng\u00a0\u0111\u1ed5i h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng xu\u1ea5t\u00a0\u0111\u1ed5i v\u00e0 h\u00e0ng nh\u1eadn\u00a0\u0111\u1ed5i kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi doanh thu h\u00e0ng \u0111\u1ed5i h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng xu\u1ea5t \u0111\u1ed5i v\u00e0 h\u00e0ng nh\u1eadn \u0111\u1ed5i kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\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

8. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n\u00a0\u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t b\u00e1n cho c\u00e1c\u00a0\u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t b\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c\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

H\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 – TK 136<\/a><\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 – TK 336<\/a><\/span><\/p>\n

9. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n doanh thu tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1\u00a0<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi doanh thu tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1\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 \"K\u1ebf<\/a><\/span><\/p>\n

10. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n\u00a0\u0111\u01a1n v\u1ecb nh\u1eadn b\u00e1n\u00a0\u0111\u1ea1i l\u00fd<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd\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

 <\/p>\n

11. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n xu\u1ea5t kho h\u00e0ng h\u00f3a\u00a0\u0111\u1ec3 bi\u1ebfu t\u1eb7ng<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi xu\u1ea5t kho h\u00e0ng h\u00f3a \u0111\u1ec3 bi\u1ebfu t\u1eb7ng\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

Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u0103ng, tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n

12. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a\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

 <\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/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 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 c\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u0103ng, tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n, nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu khuy\u1ebfn m\u1ea1i kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/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 doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5. K\u1ebf to\u00e1n Centax xin chia s\u1ebb s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":11118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1345],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11032"}],"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=11032"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11032\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11118"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11032"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}