{"id":16163,"date":"2015-11-19T02:22:25","date_gmt":"2015-11-19T02:22:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16163"},"modified":"2015-11-19T09:50:24","modified_gmt":"2015-11-19T09:50:24","slug":"nguyen-tac-ke-toan-von-bang-tien-theo-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16163","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u1ed1n b\u1eb1ng ti\u1ec1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-18389\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nguyen-tac-ke-toan-von-bang-tien-theo-Thong-tu-2002014TT-BTC-anh-chinh-300x240.jpg\" alt=\"Nguyen tac ke toan von bang tien theo Thong tu 200\/2014\/TT-BTC - anh chinh\" width=\"157\" height=\"125\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nguyen-tac-ke-toan-von-bang-tien-theo-Thong-tu-2002014TT-BTC-anh-chinh-300x240.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nguyen-tac-ke-toan-von-bang-tien-theo-Thong-tu-2002014TT-BTC-anh-chinh.jpg 625w\" sizes=\"(max-width: 157px) 100vw, 157px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1ed1n b\u1eb1ng ti\u1ec1n l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng trong doanh nghi\u1ec7p t\u1ed3n t\u1ea1i d\u01b0\u1edbi h\u00ecnh th\u00e1i ti\u1ec1n t\u1ec7, c\u00f3 t\u00ednh thanh kho\u1ea3n cao nh\u1ea5t, bao g\u1ed3m ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p, ti\u1ec1n g\u1eedi \u1edf c\u00e1c ng\u00e2n h\u00e0ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111ang chuy\u1ec3n. V\u1edbi t\u00ednh l\u01b0u ho\u1ea1t cao \u2013 v\u1ed1n b\u1eb1ng ti\u1ec1n \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p, th\u1ef1c hi\u1ec7n vi\u1ec7c mua s\u1eafm ho\u1eb7c chi ph\u00ed.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady nh\u1eefng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\"> K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft.<strong>\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u1ed1n b\u1eb1ng ti\u1ec1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 11 <a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-ke-toan-von-chu-so-huu-theo-thong-tu-2002014tt-btc\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n ghi ch\u00e9p h\u00e0ng ng\u00e0y li\u00ean t\u1ee5c theo tr\u00ecnh t\u1ef1 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi, xu\u1ea5t, nh\u1eadp ti\u1ec1n, ngo\u1ea1i t\u1ec7 v\u00e0 t\u00ednh ra s\u1ed1 t\u1ed3n t\u1ea1i qu\u1ef9 v\u00e0 t\u1eebng t\u00e0i kho\u1ea3n \u1edf Ng\u00e2n h\u00e0ng t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.C\u00e1c kho\u1ea3n ti\u1ec1n do doanh nghi\u1ec7p kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.Khi thu, chi ph\u1ea3i c\u00f3 phi\u1ebfu thu, phi\u1ebfu chi v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft ti\u1ec1n theo ngo\u1ea1i t\u1ec7. Khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam theo nguy\u00ean t\u1eafc:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean N\u1ee3 c\u00e1c kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5.T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 v\u00e0 v\u00e0ng ti\u1ec1n t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n m\u00e0 K\u1ebf to\u00e1n Centax mu\u1ed1n gi\u1edbi thi\u1ec7u \u0111\u1ebfn c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin tr\u00ecnh b\u00e0y n\u1ed9i dung v\u1ec1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n 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":18718,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2225],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16163"}],"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=16163"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16163\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18718"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16163"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}