{"id":15953,"date":"2015-10-19T15:01:31","date_gmt":"2015-10-19T15:01:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15953"},"modified":"2015-10-20T09:23:47","modified_gmt":"2015-10-20T09:23:47","slug":"danh-muc-mau-so-ke-toan-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15953","title":{"rendered":"Danh m\u1ee5c m\u1eabu s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

DANH M\u1ee4C V\u00c0 M\u1eaaU S\u1ed4 K\u1ebe TO\u00c1N<\/span><\/h2>\n

(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC\u00a0<\/span>ng\u00e0y 22\/\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/p>\n

K\u1ebf to\u00e1n Centax xin\u00a0cung c\u1ea5p chi ti\u1ebft cho c\u00e1c b\u1ea1n c\u00e1c m\u1eabu s\u1ed5 v\u00e0 danh m\u1ee5c k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 200.<\/span><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
S\u1ed1 TT<\/span><\/strong><\/td>\nT\u00ean s\u1ed5<\/span><\/strong><\/td>\nK\u00fd hi\u1ec7u<\/span><\/strong><\/td>\nH\u00ecnh th\u1ee9c k\u1ebf to\u00e1n<\/span><\/strong><\/td>\n<\/tr>\n
Nh\u1eadt k\u00fd chung<\/span><\/strong><\/td>\nNh\u1eadt k\u00fd – S\u1ed5 C\u00e1i<\/span><\/strong><\/td>\nCh\u1ee9ng t\u1eebghi s\u1ed5<\/span><\/strong><\/td>\nNh\u1eadt k\u00fd- Ch\u1ee9ng t\u1eeb<\/span><\/strong><\/td>\n<\/tr>\n
1<\/span><\/td>\n2<\/span><\/td>\n3<\/span><\/td>\n4<\/span><\/td>\n5<\/span><\/td>\n6<\/span><\/td>\n7<\/span><\/td>\n<\/tr>\n<\/thead>\n
01<\/span><\/td>\nNh\u1eadt k\u00fd \u2013 S\u1ed5 C\u00e1i<\/span><\/td>\nS01-DN<\/span><\/td>\n\u2013<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
02<\/span><\/td>\nCh\u1ee9ng t\u1eeb ghi s\u1ed5<\/span><\/td>\nS02a-DN<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
03<\/span><\/td>\nS\u1ed5 \u0110\u0103ng k\u00fd Ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/span><\/td>\nS02b-DN<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
04<\/span><\/td>\nS\u1ed5 C\u00e1i (d\u00f9ng cho h\u00ecnh th\u1ee9c Ch\u1ee9ng t\u1eeb ghi s\u1ed5)<\/span><\/td>\nS02c1-DNS02c2-DN<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\nxx<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
05<\/span><\/td>\nS\u1ed5 Nh\u1eadt k\u00fd chung<\/span><\/td>\nS03a-DN<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
06<\/span><\/td>\nS\u1ed5 Nh\u1eadt k\u00fd thu ti\u1ec1n<\/span><\/td>\nS03a1-DN<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
07<\/span><\/td>\nS\u1ed5 Nh\u1eadt k\u00fd chi ti\u1ec1n<\/span><\/td>\nS03a2-DN<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
08<\/span><\/td>\nS\u1ed5 Nh\u1eadt k\u00fd mua h\u00e0ng<\/span><\/td>\nS03a3-DN<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
09<\/span><\/td>\nS\u1ed5 Nh\u1eadt k\u00fd b\u00e1n h\u00e0ng<\/span><\/td>\nS03a4-DN<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
10<\/span><\/td>\nS\u1ed5 C\u00e1i (d\u00f9ng cho h\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd chung)<\/span><\/td>\nS03b-DN<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
11<\/span><\/td>\nNh\u1eadt k\u00fd- Ch\u1ee9ng t\u1eeb, c\u00e1c lo\u1ea1i Nh\u1eadt k\u00fd \u2013 Ch\u1ee9ng t\u1eeb, B\u1ea3ng k\u00eaG\u1ed3m: \u2013 Nh\u1eadt k\u00fd \u2013 Ch\u1ee9ng t\u1eeb t\u1eeb s\u1ed1 1 \u0111\u1ebfn s\u1ed1 10<\/span>\u2013 B\u1ea3ng k\u00ea t\u1eeb s\u1ed1 1 \u0111\u1ebfn s\u1ed1 11<\/span><\/td>\nS04-DN\u00a0<\/span>S04a-DN<\/span><\/p>\n

S04b-DN<\/span><\/td>\n

\u2013\u00a0<\/span>\u2013<\/span><\/p>\n

\u2013<\/span><\/td>\n

\u2013\u00a0<\/span>\u2013<\/span><\/p>\n

\u2013<\/span><\/td>\n

\u2013\u00a0<\/span>\u2013<\/span><\/p>\n

\u2013<\/span><\/td>\n

x\u00a0<\/span>x<\/span><\/p>\n

x<\/span><\/td>\n<\/tr>\n

12<\/span><\/td>\nS\u1ed1 C\u00e1i (d\u00f9ng cho h\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd-Ch\u1ee9ng t\u1eeb)<\/span><\/td>\nS05-DN<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\n\u2013<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
13<\/span><\/td>\nB\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/span><\/td>\nS06-DN<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
14<\/span><\/td>\nS\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/span><\/td>\nS07-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
15<\/span><\/td>\nS\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft qu\u1ef9 ti\u1ec1n m\u1eb7t<\/span><\/td>\nS07a-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n\u2013<\/span><\/td>\n<\/tr>\n
16<\/span><\/td>\nS\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/td>\nS08-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
17<\/span><\/td>\nS\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/span><\/td>\nS10-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
18<\/span><\/td>\nB\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/span><\/td>\nS11-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
19<\/span><\/td>\nTh\u1ebb kho (S\u1ed5 kho)<\/span><\/td>\nS12-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
20<\/span><\/td>\nS\u1ed5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\nS21-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
21<\/span><\/td>\nS\u1ed5 theo d\u00f5i TSC\u0110 v\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ea1i n\u01a1i s\u1eed d\u1ee5ng<\/span><\/td>\nS22-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
22<\/span><\/td>\nTh\u1ebb T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\nS23-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
23<\/span><\/td>\nS\u1ed5 chi ti\u1ebft thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua (ng\u01b0\u1eddi b\u00e1n)<\/span><\/td>\nS31-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
24<\/span><\/td>\nS\u1ed5 chi ti\u1ebft thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua (ng\u01b0\u1eddi b\u00e1n) b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/td>\nS32-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
25<\/span><\/td>\nS\u1ed5 theo d\u00f5i thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/td>\nS33-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
26<\/span><\/td>\nS\u1ed5 chi ti\u1ebft ti\u1ec1n vay<\/span><\/td>\nS34-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
27<\/span><\/td>\nS\u1ed5 chi ti\u1ebft b\u00e1n h\u00e0ng<\/span><\/td>\nS35-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
28<\/span><\/td>\nS\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh<\/span><\/td>\nS36-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
29<\/span><\/td>\nTh\u1ebb t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5<\/span><\/td>\nS37-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
30<\/span><\/td>\nS\u1ed5 chi ti\u1ebft\u00a0 c\u00e1c t\u00e0i kho\u1ea3n<\/span><\/td>\nS38-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
31<\/span><\/td>\nS\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo d\u00f5i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh<\/span><\/td>\nS41a-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
32<\/span><\/td>\nS\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo d\u00f5i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft<\/span><\/td>\nS41b-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
33<\/span><\/td>\nS\u1ed5 theo d\u00f5i ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch ph\u00e1t sinh khi mua kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh<\/span><\/td>\nS42a-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
34<\/span><\/td>\nS\u1ed5 theo d\u00f5i ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch ph\u00e1t sinh khi mua kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft<\/span><\/td>\nS42b-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
35<\/span><\/td>\nS\u1ed5 chi ti\u1ebft ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/span><\/td>\nS43-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
36<\/span><\/td>\nS\u1ed5 chi ti\u1ebft c\u1ed5 phi\u1ebfu qu\u1ef9<\/span><\/td>\nS44-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
37<\/span><\/td>\nS\u1ed5 chi ti\u1ebft \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n<\/span><\/td>\nS45-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
38<\/span><\/td>\nS\u1ed5 theo d\u00f5i chi ti\u1ebft ngu\u1ed3n v\u1ed1n kinh doanh<\/span><\/td>\nS51-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
39<\/span><\/td>\nS\u1ed5 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/span><\/td>\nS52-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
40<\/span><\/td>\nS\u1ed5 theo d\u00f5i thu\u1ebf GTGT<\/span><\/td>\nS61-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
41<\/span><\/td>\nS\u1ed5 chi ti\u1ebft thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i<\/span><\/td>\nS62-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
42<\/span><\/td>\nS\u1ed5 chi ti\u1ebft thu\u1ebf GTGT \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m<\/span><\/td>\nS63-DN<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\nC\u00e1c s\u1ed5 chi ti\u1ebft kh\u00e1c theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Danh m\u1ee5c m\u1eabu s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. K\u1ebf to\u00e1n Centax lu\u00f4n lu\u00f4n c\u1eadp nh\u1eadp c\u00e1c m\u1eabu bi\u1ec3u m\u1edbi nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":15988,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1962],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15953"}],"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=15953"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15953\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15988"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15953"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}