{"id":20227,"date":"2016-01-08T22:25:49","date_gmt":"2016-01-08T22:25:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20227"},"modified":"2016-12-05T04:42:19","modified_gmt":"2016-12-05T04:42:19","slug":"file-excel-huong-dan-lap-bao-cao-tai-chinh-theo-thong-tu-2002014","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20227","title":{"rendered":"File excel h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014"},"content":{"rendered":"

\"Files<\/h2>\n

\u0110\u00e3 v\u00e0o m\u00f9a l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2015, K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin g\u1eedi t\u1edbi c\u00e1c b\u1ea1n file excel h\u01b0\u1edbng d\u1eabn l\u1eadp BCTC theo Th\u00f4ng T\u01b0 200<\/a><\/strong>\u00a0c\u1ee7a b\u1ea1n L\u00ea Tr\u1ecbnh Minh Ph\u01b0\u01a1ng. Nh\u1eefng doanh nghi\u1ec7p n\u00e0o \u0111\u00e3 th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC nh\u01b0ng ch\u01b0a c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m, c\u00f3 th\u1ec3 d\u00f9ng nh\u1eefng file n\u00e0y \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/p>\n

File h\u01b0\u1edbng d\u1eabn g\u1ed3m nh\u1eefng v\u1ea5n \u0111\u1ec1 sau:<\/span><\/p>\n

1. H\u01b0\u1edbng d\u1eabn t\u1ed5ng qu\u00e1t v\u1ec1 BCTC<\/span><\/h2>\n

Ph\u1ea7n n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1c v\u1ea5n \u0111\u1ec1 t\u1ed5ng qu\u00e1t nh\u1ea5t trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (\u0110\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c n\u1ed9i dung quan tr\u1ecdng theo Th\u00f4ng t\u01b0 200. Theo files h\u01b0\u1edbng d\u1eabn n\u00e0y c\u0169ng ch\u1ec9 ra c\u00e1c \u0111i\u1ec3m quan tr\u1ecdng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m bao g\u1ed3m: T\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh thu, thu nh\u1eadp kh\u00e1c, chi ph\u00ed kinh doanh, chi ph\u00ed kh\u00e1c, l\u1ed7 l\u00e3i, c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c.<\/span><\/p>\n

Ngo\u00e0i ra trong ph\u1ea7n t\u1ed5ng qu\u00e1t, c\u00f2n\u00a0t\u1eadp h\u1ee3p l\u1ea1i c\u00e1c v\u1ea5n \u0111\u1ec1 ch\u00ednh nh\u01b0: H\u1ec7 th\u1ed1ng BCTC, Th\u1eddi h\u1ea1n n\u1ed9p (\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 r\u1ea5t quan tr\u1ecdng, c\u00e1c k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i n\u1eafm th\u1eadt ch\u00ednh x\u00e1c, \u0111\u1eb7c bi\u1ec7t trong n\u0103m nay khi Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u1eadp nh\u1eadp kh\u00e1 nhi\u1ec1u th\u00f4ng t\u01b0 ngh\u1ecb \u0111inh, c\u00e1c s\u1eeda \u0111\u1ed5i m\u1edbi v\u1ec1 ph\u00e1p lu\u1eadt) v\u00e0 N\u01a1i n\u1ed9p BCTC.<\/span><\/p>\n

2. H\u01b0\u1edbng d\u1eabn l\u1eadp chi ti\u1ebft t\u1eebng b\u00e1o c\u00e1o:<\/span><\/h2>\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n:<\/strong> h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u cho t\u1eebng t\u00e0i kho\u1ea3n. Chia ra l\u00e0m 2 ph\u1ea7n l\u1edbn l\u00e0:\u00a0T\u00e0i s\u1ea3n v\u00e0 Ngu\u1ed3n v\u1ed1n.<\/span><\/p>\n

B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh:<\/strong> h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u cho c\u00e1c t\u00e0i kho\u1ea3n, b\u1ea1n \u0111\u1ecdc ch\u1ec9 c\u1ea7n theo d\u00f5i v\u00e0 t\u00ednh to\u00e1n s\u1ed1 li\u1ec7u theo b\u1ea3ng t\u00ednh c\u00f3 s\u1eb5n<\/span><\/p>\n

B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 tr\u1ef1c ti\u1ebfp:<\/strong> c\u0169ng v\u1eabn l\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u. Chia l\u00e0m 3 ph\u1ea7n l\u1edbn l\u00e0: L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. L\u01b0u \u00fd: c\u00e1c n\u1ed9i dung s\u1ed1 li\u1ec7u s\u1ebd ghi d\u01b0\u01a1ng ( + ) n\u1ebfu l\u00e0 thu ti\u1ec1n v\u00e0 ng\u01b0\u1ee3c l\u1ea1i ghi \u00e2m ( – ) n\u1ebfu l\u00e0 chi ti\u1ec1n<\/span><\/p>\n

Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong> cu\u1ed1i c\u00f9ng l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft b\u1ea3ng\u00a0thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft bao g\u1ed3m c\u1ea3 c\u00e1c b\u1ea3ng bi\u1ec3u, so s\u00e1nh, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa\u00a0th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u v\u00e0 cu\u1ed1i n\u0103m<\/span><\/p>\n

T\u1ed5ng k\u1ebft l\u1ea1i \u0111\u00e2y l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn theo K\u1ebf to\u00e1n Centax \u0111\u00e3 kh\u00e1 \u0111\u1ea7y \u0111\u1ee7 chi ti\u1ebft v\u00e0 d\u1ec5 hi\u1ec3u, \u0111\u00e2y s\u1ebd l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 h\u1ebft s\u1ee9c \u0111\u1eafc l\u1ef1c cho k\u1ebf to\u00e1n vi\u00ean trong k\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2015 s\u1eafp \u0111\u1ebfn g\u1ea7n n\u1ebfu ch\u00fang ta bi\u1ebft t\u1eadn d\u1ee5ng n\u00f3 th\u1eadt t\u1ed1t.<\/span><\/p>\n

Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u00e3 v\u00e0o m\u00f9a l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2015, K\u1ebf to\u00e1n Centax xin g\u1eedi t\u1edbi c\u00e1c b\u1ea1n file excel h\u01b0\u1edbng d\u1eabn l\u1eadp BCTC theo TT 200 c\u1ee7a b\u1ea1n L\u00ea Tr\u1ecbnh. Files excel l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ed1t l\u00f5i, c\u0169ng nh\u01b0 c\u00e1ch th\u1ef1c hi\u1ec7n BCTC theo th\u00f4ng t\u01b0 m\u1edbi 200<\/p>\n","protected":false},"author":7,"featured_media":20393,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3949,3952],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20227"}],"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=20227"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20227\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20393"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20227"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}