{"id":19319,"date":"2015-12-04T10:30:48","date_gmt":"2015-12-04T10:30:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19319"},"modified":"2016-12-07T10:32:24","modified_gmt":"2016-12-07T10:32:24","slug":"video-bai-giang-tai-khoan-ke-toan-va-so-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19319","title":{"rendered":"Video b\u00e0i gi\u1ea3ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 200\/2014\/TT-BTC H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p thay th\u1ebf cho Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o so v\u1edbi Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC? V\u00e0 so v\u1edbi Quy\u1ebft \u0111\u1ecbnh 48\/2006\/Q\u0110-BTC th\u00ec c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 gi\u1ed1ng nhau kh\u00f4ng, s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Trong b\u00e0i gi\u1ea3ng c\u1ee7a Chuy\u00ean gia B\u00f9i Th\u1ecb L\u1ec7 Ph\u01b0\u01a1ng t\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-toan-tong-hop-nang-cao\/\">L\u1edbp K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p n\u00e2ng cao<\/a> c\u1ee7a K\u1ebf to\u00e1n thu\u1ebf <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">Centax<\/a> c\u00e1c b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch v\u00e0 so s\u00e1nh r\u1ea5t r\u00f5 r\u00e0ng, c\u1ee5 th\u1ec3. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft <strong>Video b\u00e0i gi\u1ea3ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n\u00a0<\/strong><\/span><br \/>\n<iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/8y8t1AxNpJs\" width=\"466\" height=\"262\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong b\u00e0i gi\u1ea3ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n, c\u00e1c b\u1ea1n c\u1ea7n l\u01b0u \u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 sau:<\/span><\/p>\n<h2><span style=\"font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-19407 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/ke-toan-tong-hop-chi-phi-san-xuat-trong-don-vi-xay-dung1.jpg\" alt=\"Video b\u00e0i gi\u1ea3ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n\" width=\"496\" height=\"302\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/ke-toan-tong-hop-chi-phi-san-xuat-trong-don-vi-xay-dung1.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/ke-toan-tong-hop-chi-phi-san-xuat-trong-don-vi-xay-dung1-300x183.jpg 300w\" sizes=\"(max-width: 496px) 100vw, 496px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1. T\u1ed5 ch\u1ee9c v\u1eadn d\u1ee5ng h\u1ec7 th\u1ed1ng TK \u1edf DN<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 2 s\u1ef1 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n hi\u1ec7n nay c\u1ee7a doanh nghi\u1ec7p l\u00e0:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Quy\u1ebft \u0111\u1ecbnh 48\/2006\/Q\u0110-BTC<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00f9y theo t\u1eebng doanh nghi\u1ec7p m\u00e0 l\u1ef1a ch\u1ecdn vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p c\u1ee5 th\u1ec3 h\u00f3a h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo l\u0129nh v\u1ef1c kinh doanh v\u00e0 nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00ed d\u1ee5:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u00f3 th\u1ec3 m\u1edf th\u00eam ti\u1ec3u kho\u1ea3n chi ti\u1ebft \u0111\u1ebfn t\u1eebng c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n theo Quy\u1ebft \u0111\u1ecbnh 48 s\u1ebd s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n kh\u00e1c so v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng<\/strong><\/span><\/h2>\n<table style=\"border-color: #000000; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td width=\"321\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Quy\u1ebft \u0111\u1ecbnh 48\/2006\/Q\u0110-BTC<\/strong><\/span><\/p>\n<\/td>\n<td width=\"321\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"321\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 138<\/span><\/td>\n<td width=\"321\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 244<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"321\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 154<\/span><\/td>\n<td width=\"321\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 621, 622, 623, 627, 154<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft \u00a0<a href=\"https:\/\/centax.dsoftware.vn\/he-thong-tai-khoan-theo-thong-tu-2002014tt-btc\/\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3. H\u00ecnh th\u1ee9c k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.1 Kh\u00e1i ni\u1ec7m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00e0 h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c s\u1ed5 k\u1ebf to\u00e1n bao g\u1ed3m s\u1ed1 l\u01b0\u1ee3ng s\u1ed5, k\u1ebft c\u1ea5u m\u1eabu s\u1ed5, m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c lo\u1ea1i s\u1ed5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi ch\u00e9p, t\u1ed5ng h\u1ee3p, h\u1ec7 th\u1ed1ng h\u00f3a s\u1ed1 li\u1ec7u t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c theo m\u1ed9t tr\u00ecnh t\u1ef1 v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 nh\u1ea5t \u0111\u1ecbnh nh\u1eb1m cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.2 Ph\u00e2n lo\u1ea1i: c\u00f3 5 h\u00ecnh th\u1ee9c s\u1ed5 k\u1ebf to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">HTKT Nh\u1eadt k\u00fd \u2013 S\u1ed5 c\u00e1i<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">HTKT Ch\u1ee9ng t\u1eeb &#8211; Ghi s\u1ed5<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">HTKT Nh\u1eadt k\u00fd chung<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">HTKT Nh\u1eadt k\u00fd Ch\u1ee9ng t\u1eeb<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">HTKT tr\u00ean m\u00e1y vi t\u00ednh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 x\u00e2y d\u1ef1ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n, ho\u1eb7c \u00e1p d\u1ee5ng theo ph\u1ee5 l\u1ee5c TT200 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p th\u00f4ng tin v\u1ec1 giao d\u1ecbch kinh t\u1ebf m\u1ed9t c\u00e1ch minh b\u1ea1ch, \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft v\u1ec1 quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc l\u1eadp BCTC c\u00e1c b\u1ea1n theo d\u00f5i b\u00e0i vi\u1ebft \u00a0<a href=\"https:\/\/centax.dsoftware.vn\/nhung-quy-dinh-va-nguyen-tac-trong-lap-bao-cao-tai-chinh-2015\/\">Nh\u1eefng quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc trong l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2015<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4. Quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed5 KT v\u00e0 h\u1ec7 th\u1ed1ng s\u1ed5 KT d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p, h\u1ec7 th\u1ed1ng v\u00e0 l\u01b0u gi\u1eef to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb KT.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed5 KT ph\u1ea3i ghi r\u00f5: t\u00ean \u0111\u01a1n v\u1ecb KT; t\u00ean s\u1ed5; ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp s\u1ed5; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp s\u1ed5, KT tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb KT; s\u1ed1 trang; \u0111\u00f3ng d\u1ea5u gi\u00e1p lai.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed5 KT g\u1ed3m s\u1ed5 KT t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 KT chi ti\u1ebft.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ed7i \u0111\u01a1n v\u1ecb KT ch\u1ec9 c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 KT cho m\u1ed9t k\u1ef3 KT n\u0103m.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01a1n v\u1ecb KT \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c s\u1ed5 KT \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u KT c\u1ee7a \u0111\u01a1n v\u1ecb<\/span><\/li>\n<li><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 nh\u1eefng g\u00ec thay \u0111\u1ed5i so v\u1edbi Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC? Trong kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p n\u00e2ng cao c\u1ee7a Centax, s\u1ebd gi\u00fap c\u00e1c b\u1ea1n gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc n\u00e0y. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Video b\u00e0i gi\u1ea3ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n<\/p>\n","protected":false},"author":7,"featured_media":19407,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2331],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19319"}],"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=19319"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19319\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19407"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19319"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}