{"id":11780,"date":"2015-08-28T12:20:18","date_gmt":"2015-08-28T12:20:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11780"},"modified":"2015-09-01T02:50:40","modified_gmt":"2015-09-01T02:50:40","slug":"chuyen-doi-so-du-tren-so-ke-toan-khi-thuc-hien-he-thong-tai-khoan-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11780","title":{"rendered":"Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"Chuy\u1ec3n<\/span><\/h2>\n

Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> b\u1ecf m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n nh\u01b0 t\u00e0i kho\u1ea3n 129, 139, 142, 144, 159… v\u00e0 th\u00eam m\u1edbi m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n v\u00e0 s\u1eeda \u0111\u1ed5i chi ti\u1ebft m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n so v\u1edbi quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC. V\u1eady s\u1ed1 d\u01b0 tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n b\u1ecb b\u1ecf \u0111i s\u1ebd k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. \u0110\u1ec3 chu\u1ea9n b\u1ecb cho vi\u1ec7c chuy\u1ec3n s\u1ed5 l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft\u00a0Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 126 \u0111\u00e3 h\u01b0\u1edbng d\u1eabn v\u1ec1 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

1. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n sau:<\/span><\/strong><\/span><\/p>\n

– S\u1ed1 d\u01b0 chi ti\u1ebft v\u1ec1 v\u00e0ng, b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd \u0111ang ph\u1ea3n \u00e1nh tr\u00ean TK 1113 v\u00e0 1123 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb v\u00e0ng (lo\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 v\u00e0ng ti\u1ec1n t\u1ec7), b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c chuy\u1ec3n sang ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan v\u1ec1 h\u00e0ng t\u1ed3n kho, nh\u01b0: TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ho\u1eb7c TK 156 – H\u00e0ng h\u00f3a theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 ph\u00e2n lo\u1ea1i t\u1ea1i doanh nghi\u1ec7p;<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb v\u00e0ng (lo\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 v\u00e0ng ti\u1ec1n t\u1ec7), b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c chuy\u1ec3n sang ph\u1ea3n \u00e1nh tr\u00ean TK 2288 – \u0110\u1ea7u t\u01b0 kh\u00e1c;<\/span><\/p>\n

– S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, k\u1ef3 phi\u1ebfu n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, kh\u00f4ng n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh (mua v\u00e0o \u0111\u1ec3 b\u00e1n ra v\u1edbi m\u1ee5c \u0111\u00edch ki\u1ebfm l\u1eddi qua ch\u00eanh l\u1ec7ch gi\u00e1 mua, b\u00e1n) \u0111ang ph\u1ea3n \u00e1nh tr\u00ean TK 1212 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (chi ti\u1ebft cho t\u1eebng TK c\u1ea5p 2);<\/span><\/p>\n

– S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n cho vay, ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n d\u00e0i h\u1ea1n \u0111ang ph\u1ea3n \u00e1nh tr\u00ean TK 228 \u2013 \u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (chi ti\u1ebft cho t\u1eebng TK c\u1ea5p 2);<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n do doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t, \u0111ang theo d\u00f5i tr\u00ean TK 1567 – H\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n sang theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n 1557 – Th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n. TK 1567 ch\u1ec9 ph\u1ea3n \u00e1nh nh\u1eefng b\u1ea5t \u0111\u1ed9ng s\u1ea3n do doanh nghi\u1ec7p mua v\u00e0o \u0111\u1ec3 b\u00e1n ra nh\u01b0 nh\u1eefng lo\u1ea1i h\u00e0ng h\u00f3a kh\u00e1c.<\/span><\/p>\n

– S\u1ed1 d\u01b0 TK 142 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc;<\/span><\/p>\n

– S\u1ed1 d\u01b0 TK 144 C\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 244 \u2013 C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c;<\/span><\/p>\n

– S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111ang ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c TK 129, 139, 159 \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (chi ti\u1ebft cho t\u1eebng TK c\u1ea5p 2 ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung d\u1ef1 ph\u00f2ng);<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n do doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng (kh\u00f4ng ph\u1ea3i mua v\u00e0o \u0111\u1ec3 b\u00e1n ra nh\u01b0 h\u00e0ng h\u00f3a) \u0111ang ph\u1ea3n \u00e1nh l\u00e0 h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u00ean TK 1567 \u0111\u01b0\u1ee3c chuy\u1ec3n sang T\u00e0i kho\u1ea3n 1557 – Th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/p>\n

– S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft \u0111ang ph\u1ea3n \u00e1nh tr\u00ean TK 223 \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft;<\/span><\/p>\n

– S\u1ed1 d\u01b0 TK 311 – N\u1ee3 ng\u1eafn h\u1ea1n, TK 315 – N\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ebfn h\u1ea1n tr\u1ea3, TK 342 – N\u1ee3 d\u00e0i h\u1ea1n chuy\u1ec3n sang TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa, duy tr\u00ec cho TSC\u0110 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng (\u0111\u1ed1i v\u1edbi nh\u1eefng TSC\u0110 theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt ph\u1ea3i s\u1eeda ch\u1eefa \u0111\u1ecbnh k\u1ef3), chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0\u1eddng, ho\u00e0n tr\u1ea3 m\u1eb7t b\u1eb1ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 \u0111ang ph\u1ea3n \u00e1nh tr\u00ean TK 335 \u2013 Chi ph\u00ed ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang TK 352 \u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (chi ti\u1ebft TK 3524);<\/span><\/p>\n

– S\u1ed1 d\u01b0 TK 415 – Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh chuy\u1ec3n sang TK 414 – Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n;<\/span><\/p>\n

2. C\u00e1c n\u1ed9i dung kh\u00e1c \u0111ang ph\u1ea3n \u00e1nh chi ti\u1ebft tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan n\u1ebfu tr\u00e1i so v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/strong><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd d\u1ecbch v\u1ee5 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed qua m\u1ea1ng<\/a><\/span><\/p>\n

Quy tr\u00ecnh lu\u00e2n chuy\u1ec3n v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo TT 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp gi\u1ea5y n\u1ed9p ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf nhanh nh\u1ea5t n\u0103m 2015<\/a><\/span><\/p>\n

K\u1ef9 n\u0103ng ki\u1ec3m tra nhanh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin h\u01b0\u1edbng d\u1eabn c\u00e1ch Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":12018,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1452],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11780"}],"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=11780"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11780\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12018"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11780"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}