{"id":16588,"date":"2015-10-27T08:57:48","date_gmt":"2015-10-27T08:57:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16588"},"modified":"2016-12-12T09:39:01","modified_gmt":"2016-12-12T09:39:01","slug":"huong-dan-lap-va-trinh-bay-bao-cao-luu-chuyen-tien-te-theo-phuong-phap-truc-tiep-cua-thong-tu-2002014tt-btc-bang-excel","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16588","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC b\u1eb1ng Excel"},"content":{"rendered":"

Quy\u1ebft to\u00e1n n\u0103m 2015, nh\u1eefng doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Quy\u1ebft \u0111\u1ecbnh 15 s\u1ebd chuy\u1ec3n sang th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>. \u0110\u1ec3 gi\u00fap cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u cho m\u00f9a quy\u1ebft to\u00e1n n\u0103m 2015, K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC b\u1eb1ng Excel.<\/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
C\u00f4ng Ty TNHH<\/span><\/strong><\/span><\/td>\n\u00a0<\/span><\/strong><\/span><\/td>\n<\/tr>\n
B\u00c1O C\u00c1O L\u01afU CHUY\u1ec2N TI\u1ec0N T\u1ec6<\/span><\/strong><\/span><\/td>\n<\/tr>\n
(Theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp)<\/span><\/strong><\/span><\/td>\n<\/tr>\n
N\u0103m 2015<\/span><\/strong><\/span><\/td>\n<\/tr>\n
Ch\u1ec9 ti\u00eau<\/span><\/td>\nM\u00e3 s\u1ed1<\/span><\/td>\nThuy\u1ebft minh<\/span><\/td>\nN\u0103m nay<\/span><\/td>\nN\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\n2<\/span><\/td>\n3<\/span><\/td>\n4<\/span><\/td>\n5<\/span><\/td>\n<\/tr>\n
I. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
1. Ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c<\/span><\/td>\n01<\/span><\/td>\n\u00a0<\/span><\/td>\nN\u1ee3 TK 111 112 C\u00f3 511 3331 131 121<\/span><\/td>\nN\u1ee3 TK 111 112 C\u00f3 511 3331 131 121<\/span><\/td>\n<\/tr>\n
2. Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/span><\/td>\n02<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u00f3 TK 111 112 N\u1ee3 TK 331\u00a0 151 152 153 154 155 156 157 158<\/span><\/td>\nC\u00f3 TK 111 112 N\u1ee3 TK 331\u00a0 151 152 153 154 155 156 157 158<\/span><\/td>\n<\/tr>\n
3. Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n03<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u00f3 TK 111 112 N\u1ee3 TK 334<\/span><\/td>\nC\u00f3 TK 111 112 N\u1ee3 TK 334<\/span><\/td>\n<\/tr>\n
4. Ti\u1ec1n chi tr\u1ea3 l\u00e3i vay<\/span><\/td>\n04<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 335 635 242 v\u00e0 TK li\u00ean quan kh\u00e1c<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 335 635 242 v\u00e0 TK li\u00ean quan kh\u00e1c<\/span><\/td>\n<\/tr>\n
5. Ti\u1ec1n chi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/td>\n05<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 3334<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 3334<\/span><\/td>\n<\/tr>\n
6. Ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n06<\/span><\/td>\n\u00a0<\/span><\/td>\nN\u1ee3 TK 111 112 C\u00f3 TK 711 133 141 244 v\u00e0 c\u00e1c TK li\u00ean quan kh\u00e1c<\/span><\/td>\nN\u1ee3 TK 111 112 C\u00f3 TK 711 133 141 244 v\u00e0 c\u00e1c TK li\u00ean quan kh\u00e1c<\/span><\/td>\n<\/tr>\n
7. Ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n07<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 811 161 244 333 338 344 352 353 356 v\u00e0 c\u00e1c TK li\u00ean quan kh\u00e1c<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 811 161 244 333 338 344 352 353 356 v\u00e0 c\u00e1c TK li\u00ean quan kh\u00e1c<\/span><\/td>\n<\/tr>\n
L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n20<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
II. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
1. Ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n21<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 211 213 217 241 331 3411<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 211 213 217 241 331 3411<\/span><\/td>\n<\/tr>\n
2. Ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n22<\/span><\/td>\n\u00a0<\/span><\/td>\nN\u1ee3 TK 111 112 113 C\u00f3 TK\u00a0 711 5117 131<\/span><\/td>\nN\u1ee3 TK 111 112 113 C\u00f3 TK\u00a0 711 5117 131<\/span><\/td>\n<\/tr>\n
3. Ti\u1ec1n chi cho vay, mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/td>\n23<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 128 171<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 128 171<\/span><\/td>\n<\/tr>\n
4. Ti\u1ec1n thu h\u1ed3i cho vay, b\u00e1n l\u1ea1i c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/td>\n24<\/span><\/td>\n\u00a0<\/span><\/td>\nN\u1ee3 TK 111 112 113 C\u00f3 TK 128 171<\/span><\/td>\nN\u1ee3 TK 111 112 113 C\u00f3 TK 128 171<\/span><\/td>\n<\/tr>\n
5. Ti\u1ec1n chi \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/td>\n25<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 221 222 2281 331<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 221 222 2281 331<\/span><\/td>\n<\/tr>\n
6. Ti\u1ec1n thu h\u1ed3i \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/td>\n26<\/span><\/td>\n\u00a0<\/span><\/td>\nN\u1ee3 TK 111 112 113 C\u00f3 TK 221 222 2281 131<\/span><\/td>\nN\u1ee3 TK 111 112 113 C\u00f3 TK 221 222 2281 131<\/span><\/td>\n<\/tr>\n
7. Ti\u1ec1n thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia<\/span><\/td>\n27<\/span><\/td>\n\u00a0<\/span><\/td>\nN\u1ee3 TK 111 112 C\u00f3 TK 515<\/span><\/td>\nN\u1ee3 TK 111 112 C\u00f3 TK 515<\/span><\/td>\n<\/tr>\n
L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/span><\/td>\n30<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
III. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
1. Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n31<\/span><\/td>\n\u00a0<\/span><\/td>\nN\u1ee3 TK 111 112 113\u00a0 C\u00f3 TK 411<\/span><\/td>\nN\u1ee3 TK 111 112 113\u00a0 C\u00f3 TK 411<\/span><\/td>\n<\/tr>\n
2. Ti\u1ec1n chi tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh<\/span><\/td>\n32<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 411 419<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 411 419<\/span><\/td>\n<\/tr>\n
3. Ti\u1ec1n thu t\u1eeb \u0111i vay<\/span><\/td>\n33<\/span><\/td>\n\u00a0<\/span><\/td>\nN\u1ee3 TK 111 112 113 C\u00f3 TK 171 3411 3431 3432 41112 v\u00e0 c\u00e1c TK li\u00ean quan kh\u00e1c<\/span><\/td>\nN\u1ee3 TK 111 112 113 C\u00f3 TK 171 3411 3431 3432 41112 v\u00e0 c\u00e1c TK li\u00ean quan kh\u00e1c<\/span><\/td>\n<\/tr>\n
4. Ti\u1ec1n chi tr\u1ea3 n\u1ee3 g\u1ed1c vay<\/span><\/td>\n34<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 171 3411 3431 3432 41112 v\u00e0 c\u00e1c TK li\u00ean quan kh\u00e1c<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 171 3411 3431 3432 41112 v\u00e0 c\u00e1c TK li\u00ean quan kh\u00e1c<\/span><\/td>\n<\/tr>\n
5. Ti\u1ec1n chi tr\u1ea3 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\n35<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 3412<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 3412<\/span><\/td>\n<\/tr>\n
6. C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n36<\/span><\/td>\n\u00a0<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 421 338<\/span><\/td>\nC\u00f3 TK 111 112 113 N\u1ee3 TK 421 338<\/span><\/td>\n<\/tr>\n
L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/td>\n40<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3 (50 = 20 + 30 + 40)<\/span><\/td>\n50<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3<\/span><\/td>\n60<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u1ea2nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7<\/span><\/td>\n61<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3 (70 = 50 + 60 + 61)<\/span><\/td>\n70<\/span><\/td>\nVII.34<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\nHN, Ng\u00e0y\u2026. Th\u00e1ng \u2026.. N\u0103m<\/span><\/td>\n<\/tr>\n
Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u<\/span><\/td>\n\u00a0<\/span><\/td>\nGi\u00e1m \u0111\u1ed1c<\/span><\/td>\n<\/tr>\n
(K\u00fd ghi r\u00f5 h\u1ecd t\u00ean)<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n(K\u00fd ghi r\u00f5 h\u1ecd t\u00ean)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u00ean \u0111\u00e2y l\u00e0\u00a0H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC b\u1eb1ng Ecxel. Th\u00f4ng qua b\u00e0i vi\u1ebft Centax c\u0169ng hi v\u1ecdng c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 l\u00e0m t\u1ed1t B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/em>,\u00a0Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n

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

H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC b\u1eb1ng Excel<\/p>\n","protected":false},"author":7,"featured_media":16594,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2005],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16588"}],"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=16588"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16588\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16594"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16588"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}