{"id":13679,"date":"2015-09-20T21:01:47","date_gmt":"2015-09-20T21:01:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13679"},"modified":"2015-09-24T03:32:46","modified_gmt":"2015-09-24T03:32:46","slug":"tra-lai-tai-san-sau-khi-da-ghi-tang-tscd-va-trich-khau-hao","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13679","title":{"rendered":"Tr\u1ea3 l\u1ea1i t\u00e0i s\u1ea3n, sau khi \u0111\u00e3 ghi t\u0103ng TSC\u0110 v\u00e0 tr\u00edch kh\u1ea5u hao"},"content":{"rendered":"

\"Tr\u1ea3<\/h2>\n

C\u00e2u h\u1ecfi:<\/span><\/strong><\/h2>\n

Trong n\u0103m 2013 b\u00ean m\u00ecnh c\u00f3 mua 1 TS tr\u1ecb gi\u00e1 120tr ch\u01b0a thu\u1ebf ( th\u1eddi gian \u01b0\u1edbc t\u00ednh kh\u1ea5u hao 10 n\u0103m) ng\u00e0y ghi s\u1ed5 1\/10\/2013 v\u00e0 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh b\u00ecnh th\u01b0\u1eddng tr\u00edch kh\u1ea5u hao n\u0103m 2013 l\u00e0 3 tri\u1ec7u \u0111\u1ed3ng . V\u00e0 \u0111\u1ebfn ng\u00e0y 1\/5\/2014 b\u00ean m\u00ecnh tr\u1ea3 l\u1ea1i nh\u00e0 cung c\u1ea5p do m\u00e1y kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u00fang y\u00eau c\u1ea7u s\u1ea3n xu\u1ea5t c\u0169ng nh\u01b0 trong h\u1ee3p \u0111\u1ed3ng, v\u00e0 nh\u00e0 cung c\u1ea5p ch\u1ea5p nh\u1eadn ho\u00e0n ti\u1ec1n 100% (trong n\u0103m 2014 do kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nhu c\u1ea7u s\u1ea3n xu\u1ea5t n\u00ean kh\u00f4ng s\u1eed d\u1ee5ng v\u00e0 kh\u00f4ng tr\u00edch kh\u1ea5u hao).<\/span>
B\u00fat to\u00e1n n\u0103m 2013<\/span>
N\u1ee3 TK 211: 120tr<\/span>
N\u1ee3 TK 133: 12tr<\/span>
\u00a0 \u00a0 \u00a0 C\u00f3 TK 331: 132tr<\/span>
Tr\u00edch kh\u1ea5u hao n\u0103m 2013<\/span>
N\u1ee3 TK 627 : 3tr<\/span>
\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 : 3tr<\/span>
Cho m\u00ecnh h\u1ecfi sang n\u0103m t\u00e0i ch\u00ednh 2014 m\u00ecnh s\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? Xu\u1ea5t ho\u00e1\u00a0\u0111\u01a1n tr\u1ea3 l\u1ea1i ghi nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi<\/strong><\/span><\/h2>\n

C\u00e2u h\u1ecfi c\u1ee7a b\u1ea1n\u00a0\u0111\u01b0\u1ee3c K\u1ebf to\u00e1n Centax<\/a> tr\u1ea3 l\u1eddi nh\u01b0 sau:<\/span><\/p>\n

1\/ T\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty b\u1ea1n\u00a0\u0111\u01b0\u1ee3c mua v\u1ec1 v\u00e0\u00a0\u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, b\u1ea1n h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n, v\u00e0 t\u00ednh kh\u1ea5u hao nh\u01b0 th\u1ebf l\u00e0\u00a0\u0111\u00fang.<\/span><\/p>\n

N\u0103m 2014, do l\u1ed7i c\u1ee7a nh\u00e0 cung c\u1ea5p, n\u00ean t\u00e0i s\u1ea3n \u00a0n\u00e0y\u00a0\u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i cho nh\u00e0 cung c\u1ea5p. Vi\u1ec7c tr\u1ea3 l\u1ea1i n\u00e0y l\u00e0 ho\u1ea1t\u00a0\u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, c\u0169ng kh\u00f4ng ph\u1ea3i do l\u1ed7i c\u1ee7a b\u00ean b\u1ea1n, c\u0169ng kh\u00f4ng ph\u1ea3i sai s\u00f3t h\u1ea1ch to\u00e1n. v\u00ec th\u1ebf, khi tr\u1ea3 l\u1ea1i b\u1ea1n h\u1ea1ch to\u00e1n ghi gi\u1ea3m t\u00e0i s\u1ea3n, gi\u1ea3m thu\u1ebf\u00a0theo\u00a0\u0111\u00fang gi\u00e1 mua ( hay gi\u00e1 tr\u1ea3 l\u1ea1i)<\/span><\/p>\n

N\u1ee3 TK 331 : 132 tr<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 211 : 120 tr<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 133 : 12 tr<\/span><\/p>\n

V\u00e0\u00a0\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT theo h\u00f3a\u00a0\u0111\u01a1n tr\u1ea3 l\u1ea1i t\u00e0i s\u1ea3n<\/span><\/p>\n

2\/ \u0110\u1ed1i v\u1edbi kh\u1ea5u hao c\u1ee7a n\u0103m 2013 \u0111\u01b0\u1ee3c xem x\u00e9t nh\u01b0 sau:\u00a0:<\/span><\/p>\n

– N\u0103m 2013 t\u00e0i s\u1ea3n n\u00e0y c\u00f3 tham gia v\u00e0o ho\u1ea1t\u00a0\u0111\u1ed9ng kinh doanh, n\u00ean b\u1ea1n t\u00ednh kh\u1ea5u hao v\u00e0o n\u0103m 2013 l\u00e0\u00a0\u0111\u00fang<\/span><\/p>\n

– Vi\u1ec7c c\u00f4ng ty b\u1ea1n\u00a0\u0111\u00e3 d\u00f9ng t\u00e0i s\u1ea3n n\u00e0y v\u00e0o s\u1ea3n xu\u1ea5t, nh\u01b0ng khi l\u1ea5y l\u1ea1i t\u00e0i s\u1ea3n, nh\u00e0 cung c\u1ea5p kh\u00f4ng tr\u1eeb ti\u1ec1n\u00a0\u0111\u00e3 d\u00f9ng t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty b\u1ea1n, t\u1ea1o ra\u00a0m\u1ed9t l\u1ee3i \u00edch\u00a0cho c\u00f4ng ty b\u1ea1n. L\u1ee3i ich\u00a0n\u00e0y\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111o b\u1eb1ng gi\u00e1 tr\u1ecb l\u00e0 3 tr ( L\u00e0 S\u1ed1\u00a0\u0111\u00e3 kh\u1ea5u hao n\u0103m 2013)<\/span><\/p>\n

– N\u0103m 2014 , c\u00f4ng ty b\u1ea1n m\u1edbi tr\u1ea3 l\u1ea1i t\u00e0i s\u1ea3n cho nh\u00e0 cung c\u1ea5p, v\u00ec th\u1ebf l\u1ee3i ich\u00a0n\u00e0y t\u1edbi n\u0103m 2014 m\u1edbi c\u00f3. B\u1ea1n h\u1ea1ch to\u00e1n l\u1ee3i\u00a0\u00edch n\u00e0y v\u00e0o thu nh\u1eadp c\u1ee7a n\u0103m 2014<\/span><\/p>\n

N\u1ee3 TK 214: 3 tr<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 : 3 tr<\/span><\/p>\n

Khi xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u1ea3 l\u1ea1i TCS\u0110, b\u1ea1n ghi : Xu\u1ea5t tr\u1ea3 l\u1ea1i h\u00e0ng, v\u00e0 ghi \u0111\u00fang n\u1ed9i dung nh\u01b0 ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n n\u00e0y, hai b\u00ean k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u1ea3 l\u1ea1i t\u00e0i s\u1ea3n, sau khi \u0111\u00e3 ghi t\u0103ng TSC\u0110 v\u00e0 tr\u00edch kh\u1ea5u hao – \u0110\u00e2y c\u0169ng l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 c\u00e1c k\u1ebf to\u00e1n quan t\u00e2m hi\u1ec7n nay. K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":13782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1725,1726],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13679"}],"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=13679"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13679\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13782"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13679"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}