{"id":11326,"date":"2015-08-27T03:49:51","date_gmt":"2015-08-27T03:49:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11326"},"modified":"2015-08-31T03:31:04","modified_gmt":"2015-08-31T03:31:04","slug":"so-do-ke-toan-chi-phi-quan-ly-doanh-nghiep-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11326","title":{"rendered":"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"},"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 qu\u1ea3n l\u00fd doanh nghi\u1ec7p.\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 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p 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 92 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh th\u00ec T\u00e0i kho\u1ea3n 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u00a0d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p g\u1ed3m c\u00e1c chi ph\u00ed v\u1ec1 l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p (ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p,…); 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 c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p; chi ph\u00ed v\u1eadt li\u1ec7u v\u0103n ph\u00f2ng, c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng, kh\u1ea5u hao TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p; ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u1ebf m\u00f4n b\u00e0i; kho\u1ea3n l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i; d\u1ecbch v\u1ee5 mua ngo\u00e0i (\u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, fax, b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n, ch\u00e1y n\u1ed5…); chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c (ti\u1ebfp kh\u00e1ch, h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng…) .<\/span><\/p>\n

T\u00e0i kho\u1ea3n 642 <\/em><\/strong>– Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, c\u00f3 8 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6421 – Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p, nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, 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 c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u1edf c\u00e1c ph\u00f2ng, ban c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6422 <\/em>– Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m… v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5,… (gi\u00e1 c\u00f3 thu\u1ebf, ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6423 – Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng<\/em>: Ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd (gi\u00e1 c\u00f3 thu\u1ebf, ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6424 – Chi ph\u00ed kh\u1ea5u hao TSC\u0110:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 d\u00f9ng chung cho doanh nghi\u1ec7p nh\u01b0: Nh\u00e0 c\u1eeda l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c ph\u00f2ng ban, kho t\u00e0ng, v\u1eadt ki\u1ebfn tr\u00fac, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i truy\u1ec1n d\u1eabn, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb qu\u1ea3n l\u00fd d\u00f9ng tr\u00ean v\u0103n ph\u00f2ng,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6425 <\/em>– Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed nh\u01b0: thu\u1ebf m\u00f4n b\u00e0i, ti\u1ec1n thu\u00ea \u0111\u1ea5t,… v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6426 – Chi ph\u00ed d\u1ef1 ph\u00f2ng:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6427 <\/em>– 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 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p; c\u00e1c kho\u1ea3n chi mua v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf,… (kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110) \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p; 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 6428 – Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c: <\/em>Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed kh\u00e1c thu\u1ed9c qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p, ngo\u00e0i c\u00e1c chi ph\u00ed \u0111\u00e3 k\u1ec3 tr\u00ean, nh\u01b0: Chi ph\u00ed h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, c\u00f4ng t\u00e1c ph\u00ed, t\u00e0u xe, kho\u1ea3n chi cho lao \u0111\u1ed9ng n\u1eef,…<\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf\u00a0ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\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 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p – TK 642<\/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 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 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 h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh 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

S\u01a1 \u0111\u1ed3 h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n 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 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. 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 qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":11493,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1383],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11326"}],"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=11326"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11326\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11493"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11326"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}