{"id":18774,"date":"2015-11-21T09:08:51","date_gmt":"2015-11-21T09:08:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18774"},"modified":"2015-11-21T10:54:23","modified_gmt":"2015-11-21T10:54:23","slug":"thoi-gian-phan-bo-cong-cu-dung-cu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18774","title":{"rendered":"Th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-18808\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Thoi-gian-phan-bo-cong-cu-dung-cu-anh-chinh.jpg\" alt=\"Thoi gian phan bo cong cu dung cu - anh chinh\" width=\"137\" height=\"117\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft.\u00a0<strong>Th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o!<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">1. Th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-chi-phi-tra-truoc-tk-242\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 47 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 242 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u201c<em>c) Vi\u1ec7c t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed SXKD t\u1eebng k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 t\u1eebng lo\u1ea1i chi ph\u00ed \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p v\u00e0 ti\u00eau th\u1ee9c h\u1ee3p l\u00fd.<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>d) K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo t\u1eebng k\u1ef3 h\u1ea1n tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 ph\u00e1t sinh, \u0111\u00e3 ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed c\u1ee7a t\u1eebng k\u1ef3 k\u1ebf to\u00e1n v\u00e0 s\u1ed1 c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo Chu\u1ea9n m\u1ef1c s\u1ed1 01 chu\u1ea9n m\u1ef1c chung t\u1ea1i \u0111o\u1ea1n s\u1ed1 06 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201cPh\u00f9 h\u1ee3p 06. <\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>Vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi nhau. Khi ghi nh\u1eadn m\u1ed9t kho\u1ea3n doanh thu th\u00ec ph\u1ea3i ghi nh\u1eadn m\u1ed9t kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu \u0111\u00f3. Chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu g\u1ed3m chi ph\u00ed c\u1ee7a k\u1ef3 t\u1ea1o ra doanh thu v\u00e0 chi ph\u00ed c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc ho\u1eb7c chi ph\u00ed ph\u1ea3i tr\u1ea3 nh\u01b0ng li\u00ean quan \u0111\u1ebfn doanh thu c\u1ee7a k\u1ef3 \u0111\u00f3.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean\u00a0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 cho ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o\u00a0th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a CCDC v\u00e0 doanh thu t\u01b0\u01a1ng \u1ee9ng trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a CCDC<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 t\u1eebng lo\u1ea1i chi ph\u00ed \u0111\u1ec3 l\u1ef1a ch\u1ecdn th\u1eddi gian v\u00e0 t\u1ef7 l\u1ec7\u00a0ph\u00e2n b\u1ed5 chi ph\u00ed CCDC cho ph\u00f9 h\u1ee3p<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. Th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u2026 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh th\u00ec chi ph\u00ed mua t\u00e0i s\u1ea3n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 cho ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1eddi gian \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">3. H\u1ea1ch to\u00e1n b\u00fat to\u00e1n ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Mua c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u1ec1 d\u00f9ng ngay<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 242<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> N\u1ee3 TK 133<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> C\u00f3 TK 111, 112<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Mua c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u1ec1 nh\u1eadp kho<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 phi\u1ebfu nh\u1eadp kho, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TKk 153<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> N\u1ee3 TK 133<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> C\u00f3 TK 111, 112<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Khi xu\u1ea5t d\u00f9ng ho\u1eb7c cho thu\u00ea<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> N\u1ee3 TK 242<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> C\u00f3 TK 153<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ecbnh k\u1ef3 ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00e3 xu\u1ea5t kho theo ti\u00eau th\u1ee9c h\u1ee3p l\u00fd.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 c\u00e1c TK 623, 627, 641, 642,\u2026<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> C\u00f3 TK 242<\/span><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong>K\u1ebft lu\u1eadn:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi\u00a0doanh thu ,chi ph\u00ed v\u00e0 t\u00f9y thu\u1ed9c v\u00e0\u00a0th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3, kh\u00f4ng qu\u00e1 3 n\u0103m<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 H\u1ea1ch to\u00e1n b\u00fat to\u00e1n ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/p>\n","protected":false},"author":7,"featured_media":18824,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2252],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18774"}],"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=18774"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18774\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18824"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18774"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}