{"id":11660,"date":"2015-08-28T06:56:33","date_gmt":"2015-08-28T06:56:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11660"},"modified":"2015-08-29T03:09:49","modified_gmt":"2015-08-29T03:09:49","slug":"so-do-ke-toan-tong-hop-dau-tu-vao-cong-ty-lien-doanh-lien-ket-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11660","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"S\u01a1<\/h2>\n

\u0110\u1ec3 thu\u1eadn ti\u1ec7n 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 k\u1ebf to\u00e1n\u00a0t\u1ed5ng h\u1ee3p \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.\u00a0K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft\u00a0theo \u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft\u00a0d\u01b0\u1edbi \u0111\u00e2y:<\/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 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft – TK 222<\/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 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft 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 \u0111\u1ea7u t\u01b0 kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay khi ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n<\/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 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":11724,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1268,1411],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11660"}],"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=11660"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11660\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11724"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11660"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}