{"id":16366,"date":"2015-11-17T04:40:48","date_gmt":"2015-11-17T04:40:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16366"},"modified":"2016-12-08T09:10:38","modified_gmt":"2016-12-08T09:10:38","slug":"bang-can-doi-ke-toan-giua-nien-do-dang-day-du-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16366","title":{"rendered":"B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt;\">L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #000000;\"><em><strong><span style=\"font-size: 14pt;\">B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n <span style=\"color: #ff0000;\">t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<br \/>\n<\/span><\/strong><\/em><\/span><strong>____________________________________________<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 m\u01a1\u0301i nh\u00e2\u0301t n\u0103m 2015 c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC cu\u0309a B\u00f4\u0323 ta\u0300i chi\u0301nh, ban ha\u0300nh nga\u0300y 22\/12\/2014,\u00a0c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y\u00a01\/1\/2015.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/ban-thuyet-minh-bao-cao-tai-chinh-chon-loc-theo-thong-tu-2002014tt-btc\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT\/BTC<\/a>\u00a0thay th\u1ebf <strong>Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC<\/strong>\u00a0v\u00e0 <strong>Th\u00f4ng t\u01b0 s\u1ed1 244\/2009\/TT-BTC.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><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 thu\u1ebf Centax<\/a> xin gi\u1edbi thi\u1ec7u cho c\u00e1c b\u1ea1n m\u1eabu b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. <\/span><\/p>\n<p>&nbsp;<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"238\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:\u2026\u2026\u2026\u2026\u2026\u2026&#8230;.<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"418\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 M\u1eabu s\u1ed1 B 01a \u2013 DN<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"238\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110\u1ecba ch\u1ec9:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"418\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/em><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u1ea2NG C\u00c2N \u0110\u1ed0I K\u1ebe TO\u00c1N GI\u1eeeA NI\u00caN \u0110\u1ed8<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>(D\u1ea1ng \u0111\u1ea7y \u0111\u1ee7)<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>Qu\u00fd&#8230;. n\u0103m &#8230;<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>T\u1ea1i ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m&#8230;<\/em><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0\u0110\u01a1n v\u1ecb t\u00ednh:&#8230;&#8230;&#8230;&#8230;.<\/em><\/span><\/p>\n<table style=\"border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"343\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>T\u00c0I S\u1ea2N<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u00e3\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\" width=\"72\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thuy\u1ebft minh<\/span><\/td>\n<td style=\"text-align: center;\" width=\"81\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">cu\u1ed1i qu\u00fd<\/span><\/td>\n<td style=\"text-align: center;\" width=\"135\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0111\u1ea7u n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"343\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1<\/strong><\/span><\/td>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2<\/span><\/td>\n<td width=\"72\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3<\/span><\/td>\n<td width=\"81\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4<\/span><\/td>\n<td width=\"135\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"343\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>a &#8211; T\u00c0I S\u1ea2N NG\u1eaeN H\u1ea0N (100)=110+120+130+140+150<\/strong><\/span><\/td>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>100<\/strong><\/span><\/td>\n<td width=\"72\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"81\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"135\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"343\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>I. Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/strong><\/span><\/td>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>110<\/strong><\/span><\/td>\n<td width=\"72\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"81\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"135\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"343\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a01.Ti\u1ec1n<\/span><\/td>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">111<\/span><\/td>\n<td width=\"72\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"81\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"135\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"343\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0\u00a0 &#8230; (*)<\/strong><\/span><\/td>\n<td width=\"48\"><\/td>\n<td width=\"72\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"81\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"135\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><em>L\u1eadp, ng\u00e0y &#8230; th\u00e1ng &#8230; n\u0103m &#8230;<\/em><\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"304\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"189\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"186\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Gi\u00e1m \u0111\u1ed1c<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"304\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">(K\u00fd, h\u1ecd t\u00ean)<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1;<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\" width=\"189\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">(K\u00fd, h\u1ecd t\u00ean)<\/span><\/td>\n<td style=\"text-align: center;\" width=\"186\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">(K\u00fd, h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>Ghi ch\u00fa: <\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0\u00a0\u00a0\u00a0 (*) N\u1ed9i dung c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 m\u00e3 s\u1ed1 tr\u00ean b\u00e1o c\u00e1o n\u00e0y t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m &#8211; M\u1eabu s\u1ed1 B01-DN.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/bang-can-doi-ke-toan-nam-cua-doanh-nghiep-hoat-dong-lien-tuc-theo-thong-tu-2002014tt-btc\/\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u1eadp bi\u1ec3u l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u l\u00e0 c\u00e1 nh\u00e2n ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0<strong>\u00a0B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7\u00a0<\/strong>theo\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb 1-1-2015 cho quy\u1ebft to\u00e1n t\u1eeb n\u0103m 2015 thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 15\/2006 K\u1ebf to\u00e1n thu\u1ebf Centax xin g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tr\u00ean \u0111\u00e2y l\u00e0 B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb 1-1-2015 cho quy\u1ebft to\u00e1n t\u1eeb n\u0103m 2015 thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 15\/2006 K\u1ebf to\u00e1n Centax xin g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18614,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2145],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16366"}],"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=16366"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16366\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18614"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16366"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}