{"id":11623,"date":"2015-08-28T04:05:23","date_gmt":"2015-08-28T04:05:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11623"},"modified":"2015-09-22T23:43:41","modified_gmt":"2015-09-22T23:43:41","slug":"so-do-tai-khoan-ke-toan-tong-hop-chi-phi-bao-hanh-cong-trinh-xay-lap-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11623","title":{"rendered":"S\u01a1 \u0111\u1ed3 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp 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 vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 t\u1eadp h\u1ee3p chi ph\u00ed b\u1ea3o h\u00e0nh cho c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp.\u00a0K\u1ebf to\u00e1n Centax<\/strong><\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp\u00a0theo \u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

T\u00e0i kho\u1ea3n d\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp l\u00e0 T\u00e0i kho\u1ea3n 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang. Do \u0111\u00f3 m\u00e0, chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp c\u0169ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

T\u1ea1i \u0111i\u1ec1u 27 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh th\u00ec T\u00e0i kho\u1ea3n 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang d\u00f9ng \u0111\u1ec3\u00a0t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u1edf doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean trong h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho. \u1ede nh\u1eefng doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 trong h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho, t\u00e0i kho\u1ea3n 154 ch\u1ec9 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u1edf dang cu\u1ed1i k\u1ef3.<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

L\u01b0u\u00a0\u00fd : V\u1edbi ho\u1ea1t\u00a0\u0111\u1ed9ng x\u00e2y l\u1eafp, k\u1ebf to\u00e1n v\u1eabn x\u00e1c\u00a0\u0111\u1ecbnh doanh thu\u00a0\u0111\u1ea7y\u00a0\u0111\u1ee7, r\u1ed3i m\u1edbi tr\u00edch tr\u01b0\u1edbc ph\u00ed b\u1ea3o b\u00e0nh. Tuy\u1ec7t\u00a0\u0111\u1ed1i kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111\u1ec3 \u00a0l\u1ea1i \u00a0ph\u1ea7n b\u1ea3o h\u00e0nh kh\u00f4ng x\u00e1c\u00a0\u0111\u1ecbnh doanh thu.\u00a0<\/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 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/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 x\u00e2y d\u1ef1ng d\u1edf dang theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC <\/a><\/span><\/p>\n

H\u1ea1ch to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n<\/a><\/span><\/p>\n

D\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng chi ti\u00eau theo d\u00f5i c\u1ee7a k\u1ebf to\u00e1n<\/a><\/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","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 vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 t\u1eadp h\u1ee3p chi ph\u00ed b\u1ea3o h\u00e0nh cho c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp. 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 chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y<\/p>\n","protected":false},"author":7,"featured_media":11694,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1406],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11623"}],"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=11623"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11623\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11694"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11623"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}