{"id":16407,"date":"2015-11-17T07:05:01","date_gmt":"2015-11-17T07:05:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16407"},"modified":"2015-11-17T11:18:16","modified_gmt":"2015-11-17T11:18:16","slug":"bang-can-doi-ke-toan-giua-nien-do-dang-tom-luoc-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16407","title":{"rendered":"B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 d\u1ea1ng t\u00f3m l\u01b0\u1ee3c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>____________________________________________<\/strong><\/span><\/p>\n

B\u00e1o c\u00e1o B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 d\u1ea1ng t\u00f3m l\u01b0\u1ee3c m\u01a1\u0301i nh\u00e2\u0301t n\u0103m 2015 c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> 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

Th\u00f4ng t\u01b0 200\/2014\/TT\/BTC<\/strong>\u00a0thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC<\/strong>\u00a0v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 244\/2009\/TT-BTC<\/strong>.<\/span><\/p>\n

K\u1ebf to\u00e1n 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 t\u00f3m l\u01b0\u1ee3c theo\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong>.<\/span><\/p>\n\n\n\n\n\n
\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:\u2026\u2026\u2026\u2026\u2026\u2026….<\/strong><\/span><\/td>\nM\u1eabu s\u1ed1 B 01b\u2013 DN<\/strong><\/span><\/td>\n<\/tr>\n
\u0110\u1ecba ch\u1ec9:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/strong><\/span><\/td>\n(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/span>Ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/em><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0B\u1ea2NG C\u00c2N \u0110\u1ed0I K\u1ebe TO\u00c1N GI\u1eeeA NI\u00caN \u0110\u1ed8<\/strong><\/span><\/p>\n

(D\u1ea1ng t\u00f3m l\u01b0\u1ee3c)<\/strong><\/span><\/p>\n

Qu\u00fd…n\u0103m …<\/em><\/strong><\/span><\/p>\n

T\u1ea1i ng\u00e0y … th\u00e1ng … n\u0103m …<\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0 \u0110\u01a1n v\u1ecb t\u00ednh:………….<\/em><\/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
\u00a0<\/strong><\/span>T\u00c0I S\u1ea2N<\/strong><\/span><\/td>\nM\u00e3<\/strong><\/span>s\u1ed1<\/strong><\/span><\/td>\nThuy\u1ebft minh<\/strong><\/span><\/td>\nS\u1ed1<\/strong><\/span>\u00a0cu\u1ed1i qu\u00fd<\/strong><\/span><\/td>\nS\u1ed1 <\/strong><\/span>\u0111\u1ea7u\u00a0 n\u0103m<\/strong><\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\n2<\/span><\/td>\n3<\/span><\/td>\n4<\/span><\/td>\n5<\/span><\/td>\n<\/tr>\n
A – T\u00c0I S\u1ea2N NG\u1eaeN H\u1ea0N<\/strong><\/span>(100=110+120+130+140+150)<\/span><\/td>\n\u00a0<\/span>100<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
I. Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/span><\/td>\n110<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
II. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/span><\/td>\n120<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
III. C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n<\/span><\/td>\n130<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
IV. H\u00e0ng t\u1ed3n kho<\/span><\/td>\n140<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
V. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c<\/span><\/td>\n150<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span>B – T\u00c0I S\u1ea2N D\u00c0I H\u1ea0N<\/strong><\/span>(200 = 210 + 220 + 240 + 250 + 260)<\/span><\/td>\n\u00a0<\/span>200<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
I- C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n<\/span><\/td>\n210<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
II. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\n220<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
III. B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/td>\n240<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
IV. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/span><\/td>\n250<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
V. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n260<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
T\u1ed4NG C\u1ed8NG T\u00c0I S\u1ea2N (270 = 100 + 200)<\/strong><\/span>\u00a0<\/strong><\/span><\/td>\n270<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\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\u00a0\u00a0\u00a0\u00a0\u00a0 NGU\u1ed2N V\u1ed0N<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
A – N\u1ee2 PH\u1ea2I TR\u1ea2 (300 = 310+ 330)<\/strong><\/span><\/td>\n300<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
I. N\u1ee3 ng\u1eafn h\u1ea1n<\/span><\/td>\n310<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
II. N\u1ee3 d\u00e0i h\u1ea1n<\/span>\u00a0<\/span><\/td>\n330<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
B – V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU (400 = 410 + 430)<\/strong><\/span><\/td>\n400<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
I. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n410<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
II. Ngu\u1ed3n kinh ph\u00ed v\u00e0 qu\u1ef9 kh\u00e1c<\/span><\/td>\n430<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n (440 = 300 + 400)<\/span><\/td>\n440<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1eadp, ng\u00e0y … th\u00e1ng … n\u0103m …<\/em><\/span><\/p>\n\n\n\n\n
Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u<\/strong><\/span><\/td>\nK\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/td>\nGi\u00e1m \u0111\u1ed1c<\/strong><\/span><\/td>\n<\/tr>\n
(K\u00fd, h\u1ecd t\u00ean)<\/span>– S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1;<\/span>– \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/td>\n(K\u00fd, h\u1ecd t\u00ean)<\/span><\/td>\n(K\u00fd, h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0\u00a0B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 d\u1ea1ng t\u00f3m l\u01b0\u1ee3c theo\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> \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, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u00ean \u0111\u00e2y l\u00e0 B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 d\u1ea1ng t\u00f3m l\u01b0\u1ee3c 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":18610,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2134],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16407"}],"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=16407"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16407\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18610"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16407"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}