{"id":11230,"date":"2015-08-27T02:15:18","date_gmt":"2015-08-27T02:15:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11230"},"modified":"2015-09-03T03:02:52","modified_gmt":"2015-09-03T03:02:52","slug":"so-do-ke-toan-chi-phi-san-xuat-chung-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11230","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t chung 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 chi ph\u00ed s\u1ea3n xu\u1ea5t chung. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t chung\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 87 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung,\u00a0d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh chung ph\u00e1t sinh \u1edf ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, \u0111\u1ed9i, c\u00f4ng tr\u01b0\u1eddng,…ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5, g\u1ed3m: Chi ph\u00ed l\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, \u0111\u1ed9i; Kh\u1ea5u hao TSC\u0110 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 s\u1ea3n xu\u1ea5t, Kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 c\u1ee7a nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, \u0111\u1ed9i s\u1ea3n xu\u1ea5t v\u00e0 c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c \u0111\u00ean ph\u00e2n x\u01b0\u1edfng;<\/span><\/p>\n

T\u00e0i kho\u1ea3n 627 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n 627 <\/em><\/strong>– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung, c\u00f3 6 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6271 – Chi ph\u00ed nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t; ti\u1ec1n \u0103n gi\u1eefa ca c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t; kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6272 – Chi ph\u00ed v\u1eadt li\u1ec7u:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng cho ph\u00e2n x\u01b0\u1edfng, nh\u01b0 v\u1eadt li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng TSC\u0110, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thu\u1ed9c ph\u00e2n x\u01b0\u1edfng qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng, chi ph\u00ed l\u00e1n tr\u1ea1i t\u1ea1m th\u1eddi,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6273 – Chi ph\u00ed d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd c\u1ee7a ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6274 <\/em>– Chi ph\u00ed kh\u1ea5u hao TSC\u0110: <\/em>Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 d\u00f9ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 v\u00e0 TSC\u0110 d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6277 – Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t nh\u01b0: Chi ph\u00ed s\u1eeda ch\u1eefa, chi ph\u00ed thu\u00ea ngo\u00e0i, chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, ti\u1ec1n thu\u00ea TSC\u0110, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p x\u00e2y l\u1eafp).<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6278 <\/em>– Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n ngo\u00e0i c\u00e1c chi ph\u00ed \u0111\u00e3 k\u1ec3 tr\u00ean ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

C\u00e1c giao d\u1ecbch k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi chi ph\u00ed s\u1ea3n xu\u1ea5t chung\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 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 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/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 nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp 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 chi ph\u00ed b\u00e1n h\u00e0ng theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC <\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/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 chi ph\u00ed s\u1ea3n xu\u1ea5t chung. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":11507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1357],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11230"}],"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=11230"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11230\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11507"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11230"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}