{"id":13150,"date":"2015-09-12T02:27:53","date_gmt":"2015-09-12T02:27:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13150"},"modified":"2015-09-12T04:14:53","modified_gmt":"2015-09-12T04:14:53","slug":"nguyen-tac-ke-toan-cac-khoan-chi-phi-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13150","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"Nguy\u00ean<\/h2>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 c\u01a1 b\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c\u00a0l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p. \u0110\u00f3 l\u00e0 bi\u1ec3u hi\u1ec7n\u00a0b\u1eb1ng ti\u1ec1n c\u1ee7a to\u00e0n b\u1ed9 c\u00e1c hao ph\u00ed v\u1ec1 lao \u0111\u1ed9ng s\u1ed1ng v\u00e0 lao \u0111\u1ed9ng v\u1eadt h\u00f3a m\u00e0 doanh nghi\u1ec7p b\u1ecf ra c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong m\u1ed9t th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh (th\u00e1ng, qu\u00fd, n\u0103m)<\/span><\/p>\n

V\u1eady nh\u1eefng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

Theo \u0110i\u1ec1u 82\u00a0Th\u00f4ng t\u01b0 s\u00f4\u0301 200\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

1. Chi ph\u00ed l\u00e0\u00a0<\/strong>nh\u1eefng kho\u1ea3n l\u00e0m gi\u1ea3m l\u1ee3i \u00edch kinh t\u1ebf, \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh ho\u1eb7c khi c\u00f3 kh\u1ea3 n\u0103ng t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh trong t\u01b0\u01a1ng lai kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\n

2. Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed\u00a0<\/strong>ngay c\u1ea3 khi ch\u01b0a \u0111\u1ebfn k\u1ef3 h\u1ea1n thanh to\u00e1n nh\u01b0ng c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh nh\u1eb1m \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng v\u00e0 b\u1ea3o to\u00e0n v\u1ed1n. Chi ph\u00ed v\u00e0 kho\u1ea3n doanh thu do n\u00f3 t\u1ea1o ra ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. Tuy nhi\u00ean trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 xung \u0111\u1ed9t v\u1edbi nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng trong k\u1ebf to\u00e1n, th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh giao d\u1ecbch m\u1ed9t c\u00e1ch trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

3. <\/em>M\u1ed7i doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho:<\/strong>K\u00ea khai th\u01b0\u1eddng xuy\u00ean ho\u1eb7c ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3. Doanh nghi\u1ec7p khi \u0111\u00e3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m k\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/span><\/p>\n

4. K\u1ebf to\u00e1n ph\u1ea3i\u00a0theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh theo y\u1ebfu t\u1ed1<\/strong>, ti\u1ec1n l\u01b0\u01a1ng, nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed mua ngo\u00e0i, kh\u1ea5u hao TSC\u0110…<\/span><\/p>\n

5. C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf TNDN\u00a0<\/strong>theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

6. C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh chi ph\u00ed kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0,<\/strong>cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u1ec1 chi ph\u00ed m\u00e0 K\u1ebf to\u00e1n Centax mu\u1ed1n gi\u1edbi thi\u1ec7u \u0111\u1ebfn c\u00e1c b\u1ea1n, Chu\u0301c ca\u0301c ba\u0323n tha\u0300nh c\u00f4ng!<\/em><\/span><\/p>\n

Ngo\u00e0i ra, b\u1ea1n\u00a0\u0111\u1ecdc c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n doanh thu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/a><\/span><\/p>\n

X\u1eed l\u00fd v\u1edbi chi ph\u00ed mua b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu 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 tr\u00ecnh b\u00e0y Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t . M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o <\/p>\n","protected":false},"author":7,"featured_media":13184,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1639],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13150"}],"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=13150"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13150\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13184"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13150"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}