{"id":18772,"date":"2015-11-21T08:52:00","date_gmt":"2015-11-21T08:52:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18772"},"modified":"2015-12-25T06:00:30","modified_gmt":"2015-12-25T06:00:30","slug":"quy-dinh-phan-loai-tai-san-cong-no-chi-phi-tra-truoc-khi-lap-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18772","title":{"rendered":"Quy \u0111\u1ecbnh ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"

\"Quy<\/h2>\n

Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong>, khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n lo\u1ea1i l\u1ea1i c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n. Ri\u00eang chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00f4ng ph\u00e2n lo\u1ea1i l\u1ea1i khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0m\u00e0 gi\u1eef nguy\u00ean nh\u01b0 h\u1ea1ch to\u00e1n ban \u0111\u1ea7u. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh n\u00e0y qua b\u00e0i vi\u1ebft\u00a0Quy \u0111\u1ecbnh ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/p>\n

1. Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/h2>\n

\u0110i\u1ec1u 102, Kho\u1ea3n 4\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong>\u00a0<\/a>quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u01b0 sau:<\/span><\/p>\n

\u201c4. Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3: T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n; Trong t\u1eebng ph\u1ea7n ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, c\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.<\/em><\/span><\/p>\n

a) T\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n;<\/em><\/span><\/p>\n

b) Nh\u1eefng t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n.<\/em><\/span><\/p>\n

c) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00e1i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n trong k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng ho\u1eb7c m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o th\u00e0nh ng\u1eafn h\u1ea1n.<\/em>\u201d<\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n, n\u1ee3 ng\u1eafn h\u1ea1n \u0111\u1ec3 l\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, v\u1edbi nh\u1eefng nguy\u00ean t\u1eafc sau:<\/span><\/p>\n