{"id":16190,"date":"2015-11-19T06:58:11","date_gmt":"2015-11-19T06:58:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16190"},"modified":"2016-11-21T09:54:28","modified_gmt":"2016-11-21T09:54:28","slug":"nguyen-tac-ke-toan-tai-san-co-dinh-bat-dong-san-dau-tu-va-chi-phi-dau-tu-xay-dung-co-ban-do-dang-theo-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16190","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-18323\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nguyen-tac-ke-toan-tai-san-co-dinh-bat-dong-san-dau-tu-va-chi-phi-dau-tu-xay-dung-co-ban-do-dang-theo-Thong-tu-200-2014-TT-BTC-anh-chinh-300x215.jpg\" alt=\"Nguyen tac ke toan tai san co dinh, bat dong san dau tu va chi phi dau tu xay dung co ban do dang theo Thong tu 200\/2014\/TT-BTC - anh chinh\" width=\"138\" height=\"99\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nguyen-tac-ke-toan-tai-san-co-dinh-bat-dong-san-dau-tu-va-chi-phi-dau-tu-xay-dung-co-ban-do-dang-theo-Thong-tu-200-2014-TT-BTC-anh-chinh-300x215.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nguyen-tac-ke-toan-tai-san-co-dinh-bat-dong-san-dau-tu-va-chi-phi-dau-tu-xay-dung-co-ban-do-dang-theo-Thong-tu-200-2014-TT-BTC-anh-chinh.jpg 432w\" sizes=\"(max-width: 138px) 100vw, 138px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb cho b\u1ea1n \u0111\u1ecdc <strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang 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 34<a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-ke-toan-tai-san-co-dinh-bat-dong-san-dau-tu-va-chi-phi-dau-tu-xay-dung-co-ban-do-dang-theo-thong-tu-2002014tt-btc\/\" target=\"_blank\"> Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i, quy\u1ebft to\u00e1n, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft ngu\u1ed3n h\u00ecnh th\u00e0nh TSC\u0110 \u0111\u1ec3 ph\u00e2n b\u1ed5 hao m\u00f2n m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p theo nguy\u00ean t\u1eafc:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n v\u1ed1n vay ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec hao m\u00f2n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c Qu\u1ef9 ph\u00fac l\u1ee3i, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ho\u1eb7c ngu\u1ed3n kinh ph\u00ed th\u00ec hao m\u00f2n \u0111\u01b0\u1ee3c ghi gi\u1ea3m c\u00e1c qu\u1ef9, ngu\u1ed3n kinh ph\u00ed h\u00ecnh th\u00e0nh TSC\u0110 \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.K\u1ebf to\u00e1n ph\u00e2n lo\u1ea1i TSC\u0110 v\u00e0 B\u0110S\u0110T theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch, v\u00ed d\u1ee5 m\u1ed9t to\u00e0 nh\u00e0 h\u1ed7n h\u1ee3p v\u1eeba d\u00f9ng \u0111\u1ec3 l\u00e0m v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c, v\u1eeba \u0111\u1ec3 cho thu\u00ea v\u00e0 m\u1ed9t ph\u1ea7n \u0111\u1ec3 b\u00e1n th\u00ec k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn \u0111\u1ec3 ghi nh\u1eadn m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u1ed9 ph\u1eadn tr\u1ecdng y\u1ebfu c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ed9t m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3 n\u00e0o \u0111\u00f3 kh\u00e1c v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a c\u00e1 b\u1ed9 ph\u1eadn c\u00f2n l\u1ea1i th\u00ec k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o m\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n theo b\u1ed9 ph\u1eadn tr\u1ecdng y\u1ebfu \u0111\u00f3;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 ch\u1ee9c n\u0103ng s\u1eed d\u1ee5ng c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n th\u00ec k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u00e1i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f3 li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.Khi mua TSC\u0110 n\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadn k\u00e8m th\u00eam thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf (ph\u00f2ng ng\u1eeba tr\u01b0\u1eddng h\u1ee3p h\u1ecfng h\u00f3c) th\u00ec k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn ri\u00eang s\u1ea3n ph\u1ea9m, ph\u1ee5 t\u00f9ng thi\u1ebft b\u1ecb thay th\u1ebf theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. N\u1ebfu thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf \u0111\u1ee7 ti\u00eau chu\u1ea9n l\u00e0 TSC\u0110 th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110, n\u1ebfu kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n c\u1ee7a TSC\u0110 th\u00ec ghi nh\u1eadn l\u00e0 h\u00e0ng t\u1ed3n kho. Nguy\u00ean gi\u00e1 TSC\u0110 mua \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua tr\u1eeb \u0111i gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea7m, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5.K\u1ebf to\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 69 \u2013 h\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/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 <\/em><em>to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/em><em> \u00a0theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC 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 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang 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":18728,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2214,2215],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16190"}],"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=16190"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16190\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18728"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16190"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}