{"id":17346,"date":"2015-11-17T04:11:31","date_gmt":"2015-11-17T04:11:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17346"},"modified":"2016-12-08T09:16:13","modified_gmt":"2016-12-08T09:16:13","slug":"bang-can-doi-ke-toan-cua-doanh-nghiep-khong-dap-ung-gia-dinh-hoat-dong-lien-tuc-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17346","title":{"rendered":"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

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

B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c m\u01a1\u0301i nh\u00e2\u0301t n\u0103m 2015 theo 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 thu\u1ebf Centax<\/a> xin gi\u1edbi thi\u1ec7u cho c\u00e1c b\u1ea1n B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/strong><\/span><\/p>\n

 <\/p>\n\n\n\n\n
\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:\u2026…<\/strong><\/span><\/td>\n\u00a0M\u1eabu s\u1ed1 B 01\/CDH\u0110 \u2013 DNKLT<\/strong><\/span><\/td>\n<\/tr>\n
\u0110\u1ecba ch\u1ec9:\u2026\u2026\u2026\u2026…..<\/strong><\/span><\/td>\n(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/span><\/em><\/p>\n

Ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/span><\/p>\n

B\u1ea2NG C\u00c2N \u0110\u1ed0I K\u1ebe TO\u00c1N <\/strong><\/span><\/p>\n

\u00a0T\u1ea1i ng\u00e0y … th\u00e1ng … n\u0103m …(1)<\/em><\/span><\/p>\n

(\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c)<\/em><\/strong><\/span><\/p>\n

\u00a0<\/em><\/span><\/p>\n

\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\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\n\n\n\n\n\n
T\u00c0I S\u1ea2N<\/strong><\/td>\n\u00a0<\/strong><\/span>M\u00e3\u00a0<\/strong><\/span>s\u1ed1<\/strong><\/span>\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span>Thuy\u1ebft minh<\/strong><\/span><\/td>\nS\u1ed1 cu\u1ed1i n\u0103m (3)<\/strong><\/span><\/td>\nS\u1ed1\u00a0<\/strong><\/span>\u0111\u1ea7u\u00a0 n\u0103m <\/strong><\/span>(3)<\/strong><\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\n2<\/span><\/td>\n3<\/span><\/td>\n4<\/span><\/td>\n5<\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/p>\n

A- T\u00c0I S\u1ea2N<\/span><\/strong><\/p>\n<\/td>\n

\u00a0<\/strong><\/span>100<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
I. Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/strong><\/span><\/td>\n110<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Ti\u1ec1n<\/span><\/td>\n111<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/span><\/td>\n112<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
II. \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh <\/strong><\/span><\/td>\n120<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/td>\n121<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/span><\/td>\n122<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span><\/td>\n123<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
4. \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/span><\/td>\n124<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/td>\n125<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
III. C\u00e1c kho\u1ea3n ph\u1ea3i thu<\/strong><\/span><\/td>\n130<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/td>\n131<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n<\/span><\/td>\n132<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\n133<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/span><\/td>\n134<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. Ph\u1ea3i thu v\u1ec1 cho vay<\/span><\/td>\n135<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
6. Ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/td>\n136<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
7. Ph\u1ea3i thu kh\u00e1c<\/span><\/td>\n137<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
8. T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span><\/td>\n138<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
IV. H\u00e0ng t\u1ed3n kho<\/strong><\/span><\/td>\n140<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
V. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/td>\n150<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/td>\n151<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\n152<\/span><\/td>\n<\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
3. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><\/td>\n153<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
VI. B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/strong><\/span><\/td>\n160<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
VII. Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/strong><\/span><\/td>\n170<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
VIII. T\u00e0i s\u1ea3n kh\u00e1c<\/strong><\/span><\/td>\n180<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/td>\n181<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n182<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i thu Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n183<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/span><\/td>\n184<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
5. T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/span><\/td>\n185<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
6. T\u00e0i s\u1ea3n kh\u00e1c<\/span><\/td>\n186<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

\u00a0B – N\u1ee2 PH\u1ea2I TR\u1ea2<\/strong><\/span><\/p>\n<\/td>\n

\u00a0<\/strong><\/span>300<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
1. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/span><\/td>\n311<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc<\/span><\/td>\n312<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n313<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n314<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/span><\/td>\n315<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
6. Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
7. Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00e1c<\/span><\/td>\n316<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
8. Ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/td>\n317<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
9. Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/td>\n318<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
10. Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/span><\/td>\n319<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
11. Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\n320<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
12. Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/span><\/td>\n339<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
13. C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/span><\/td>\n340<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
14. Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/span><\/td>\n341<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
15. D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span><\/td>\n321<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
16. Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/span><\/td>\n322<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
17. Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span><\/td>\n343<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
18. Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1<\/span><\/td>\n323<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
19. Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/span><\/td>\n324<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

C – V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU<\/strong><\/span><\/p>\n<\/td>\n

400<\/strong><\/span>\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
I. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/td>\n410<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span>\u00a0\u00a0\u00a0<\/span><\/p>\n

– C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/span>\u00a0\u00a0\u00a0<\/span><\/p>\n

– C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i<\/span><\/td>\n

411<\/span><\/p>\n

411a<\/span><\/p>\n

411b<\/span><\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/td>\n412<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu<\/span><\/td>\n413<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. V\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n414<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. C\u1ed5 phi\u1ebfu qu\u1ef9 (*)<\/span><\/td>\n415<\/span><\/td>\n<\/td>\n(…)<\/span><\/td>\n(…)<\/span><\/td>\n<\/tr>\n
6. Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/span><\/td>\n418<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
7. Qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p<\/span><\/td>\n419<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
8. Qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n420<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
9. L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>\u00a0\u00a0\u00a0\u00a0 <\/span><\/p>\n

– LNST ch\u01b0a ph\u00e2n ph\u1ed1i l\u0169y k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc<\/span>\u00a0\u00a0<\/span><\/p>\n

– LNST ch\u01b0a ph\u00e2n ph\u1ed1i k\u1ef3 n\u00e0y<\/span><\/td>\n

421<\/span><\/p>\n

421a<\/span><\/p>\n

421b<\/span><\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
10. Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB<\/span><\/td>\n422<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
II. Ngu\u1ed3n kinh ph\u00ed v\u00e0 qu\u1ef9 kh\u00e1c<\/strong><\/span><\/td>\n430<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0 1. Ngu\u1ed3n kinh ph\u00ed<\/span><\/td>\n431<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0 2. Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span><\/td>\n432<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
T\u1ed4NG C\u1ed8NG NGU\u1ed2N V\u1ed0N (440 = 300 + 400)<\/strong><\/td>\n\u00a0<\/strong><\/span>440<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ghi ch\u00fa:<\/em><\/strong><\/span><\/p>\n

    \n
  • Nh\u1eefng ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh l\u1ea1i \u201cM\u00e3 s\u1ed1\u201d ch\u1ec9 ti\u00eau.<\/em><\/span><\/li>\n
  • S\u1ed1 li\u1ec7u trong c\u00e1c ch\u1ec9 ti\u00eau c\u00f3 d\u1ea5u (*) \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/em><\/span><\/li>\n
  • \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 n\u0103m d\u01b0\u01a1ng l\u1ecbch (X) th\u00ec \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201c c\u00f3 th\u1ec3 ghi l\u00e0 \u201c31.12.X\u201c; \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201c c\u00f3 th\u1ec3 ghi l\u00e0 \u201c01.01.X\u201c. <\/em><\/span><\/li>\n<\/ul>\n

    (4) \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,\u00a0 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

    Tr\u00ean \u0111\u00e2y l\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01\/01\/2015. K\u1ebf to\u00e1n thu\u1ebf Centax xin g\u1eedi t\u1edbi c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!\u00a0<\/span><\/p>\n

    \n","protected":false},"excerpt":{"rendered":"

    Tr\u00ean \u0111\u00e2y l\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01\/01\/2015. K\u1ebf to\u00e1n Centax xin g\u1eedi t\u1edbi c\u00e1c b\u1ea1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18607,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2133],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17346"}],"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=17346"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17346\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18607"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17346"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}