{"id":11236,"date":"2015-08-27T02:22:15","date_gmt":"2015-08-27T02:22:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11236"},"modified":"2015-09-03T03:02:23","modified_gmt":"2015-09-03T03:02:23","slug":"so-do-ke-toan-chi-phi-su-dung-may-thi-cong-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11236","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng 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\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng. 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\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng\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 86 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng\u00a0d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eed d\u1ee5ng xe, m\u00e1y thi c\u00f4ng ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y, l\u1eafp c\u00f4ng tr\u00ecnh trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n x\u00e2y, l\u1eafp c\u00f4ng tr\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c thi c\u00f4ng h\u1ed7n h\u1ee3p v\u1eeba th\u1ee7 c\u00f4ng v\u1eeba k\u1ebft h\u1ee3p b\u1eb1ng m\u00e1y.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 623 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n 623 <\/em><\/strong>– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng, c\u00f3 6 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6231 – Chi ph\u00ed nh\u00e2n c\u00f4ng:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh l\u01b0\u01a1ng ch\u00ednh, l\u01b0\u01a1ng ph\u1ee5, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u khi\u1ec3n xe, m\u00e1y thi c\u00f4ng, ph\u1ee5c v\u1ee5 m\u00e1y thi c\u00f4ng nh\u01b0: V\u1eadn chuy\u1ec3n, cung c\u1ea5p nhi\u00ean li\u1ec7u, v\u1eadt li\u1ec7u… cho xe, m\u00e1y thi c\u00f4ng.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh 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 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n s\u1eed d\u1ee5ng xe, m\u00e1y thi c\u00f4ng. C\u00e1c kho\u1ea3n tr\u00edch n\u00e0y \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 627 “Chi ph\u00ed s\u1ea3n xu\u1ea5t chung”.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6232 – Chi ph\u00ed v\u1eadt li\u1ec7u:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed nhi\u00ean li\u1ec7u (x\u0103ng, d\u1ea7u, m\u1ee1…), v\u1eadt li\u1ec7u kh\u00e1c ph\u1ee5c v\u1ee5 xe, m\u00e1y thi c\u00f4ng.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6233 – Chi ph\u00ed d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 lao \u0111\u1ed9ng li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a xe, m\u00e1y thi c\u00f4ng.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6234 – Chi ph\u00ed kh\u1ea5u hao m\u00e1y thi c\u00f4ng:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao xe, m\u00e1y thi c\u00f4ng s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6237 – Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i nh\u01b0 thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa xe, m\u00e1y thi c\u00f4ng; ti\u1ec1n mua b\u1ea3o hi\u1ec3m xe, m\u00e1y thi c\u00f4ng; chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, ti\u1ec1n thu\u00ea TSC\u0110, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6238 <\/em>– Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a xe, m\u00e1y thi c\u00f4ng.<\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf\u00a0ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng\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 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\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/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 chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":11505,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1361],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11236"}],"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=11236"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11236\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11505"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11236"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}