{"id":11178,"date":"2015-08-27T01:57:48","date_gmt":"2015-08-27T01:57:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11178"},"modified":"2015-09-03T03:01:16","modified_gmt":"2015-09-03T03:01:16","slug":"so-do-ke-toan-tong-hop-nguyen-lieu-vat-lieu-theo-phuong-phap-kiem-ke-dinh-ky-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11178","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 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 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.\u00a0K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 theo\u00a0Th\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 83 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 611 – Mua h\u00e0ng,\u00a0d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng ho\u00e1 mua v\u00e0o, nh\u1eadp kho ho\u1eb7c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng trong k\u1ef3. T\u00e0i kho\u1ea3n 611 “Mua h\u00e0ng” ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 611 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n 611 – Mua h\u00e0ng, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6111 – Mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 mua v\u00e0o, xu\u1ea5t s\u1eed d\u1ee5ng trong k\u1ef3 k\u1ebf to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6112 – Mua h\u00e0ng ho\u00e1:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 mua v\u00e0o, xu\u1ea5t b\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 t\u1ed3n kho \u0111\u1ea7u k\u1ef3, t\u1ed3n kho cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

M\u1ed9t s\u1ed1\u00a0giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu\u00a0ph\u00e1t sinh li\u00ean quan t\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi c\u00e1c 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 TK 611 – Mua h\u00e0ng<\/a><\/span><\/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 chi ph\u00ed b\u00e1n h\u00e0ng theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p 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

H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng<\/a><\/span><\/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 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 theoTh\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":11509,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1353,1352],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11178"}],"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=11178"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11178\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11509"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11178"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}