{"id":25375,"date":"2016-09-18T07:13:00","date_gmt":"2016-09-18T07:13:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25375"},"modified":"2016-09-18T06:16:55","modified_gmt":"2016-09-18T06:16:55","slug":"nguyen-tac-ke-toan-tien-mat-theo-thong-tu-1332016tt-btc-tk-111","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25375","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – TK 111"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0<\/span>Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span><\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – TK 111<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t\u00a0<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m: Ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7. Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o TK 111 \u201cTi\u1ec1n m\u1eb7t\u201d s\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 th\u1ef1c t\u1ebf nh\u1eadp, xu\u1ea5t, t\u1ed3n qu\u1ef9.<\/span><\/p>\n

b) Khi ti\u1ebfn h\u00e0nh nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 phi\u1ebfu thu, phi\u1ebfu chi v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadn, ng\u01b0\u1eddi giao, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p nh\u1eadp, xu\u1ea5t qu\u1ef9,… theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ea3i c\u00f3 l\u1ec7nh nh\u1eadp qu\u1ef9, xu\u1ea5t qu\u1ef9 \u0111\u00ednh k\u00e8m.<\/span><\/p>\n

c) K\u1ebf to\u00e1n qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m m\u1edf s\u1ed5 k\u1ebf to\u00e1n qu\u1ef9 ti\u1ec1n m\u1eb7t, ghi ch\u00e9p h\u00e0ng ng\u00e0y li\u00ean t\u1ee5c theo tr\u00ecnh t\u1ef1 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi, nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 t\u00ednh ra s\u1ed1 t\u1ed3n qu\u1ef9 t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n

d) Th\u1ee7 qu\u1ef9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t. H\u00e0ng ng\u00e0y th\u1ee7 qu\u1ef9 ph\u1ea3i ki\u1ec3m k\u00ea s\u1ed1 t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t\u00a0<\/span>v\u00e0 s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, k\u1ebf to\u00e1n v\u00e0 th\u1ee7 qu\u1ef9 ph\u1ea3i ki\u1ec3m tra l\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ki\u1ebfn ngh\u1ecb bi\u1ec7n ph\u00e1p x\u1eed l\u00fd ch\u00eanh l\u1ec7ch.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 111 – Ti\u1ec1n m\u1eb7t<\/strong><\/p>\n

B\u00ean N<\/strong>\u1ee3:<\/strong><\/span><\/p>\n

– C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 nh\u1eadp qu\u1ef9;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 th\u1eeba \u1edf qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong><\/p>\n

– C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 xu\u1ea5t qu\u1ef9;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 thi\u1ebfu h\u1ee5t qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/strong><\/p>\n

C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 c\u00f2n t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

T\u00e0i kho<\/em><\/strong>\u1ea3n 111 – Ti\u1ec1n m\u1eb7t, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/h2>\n

– T\u00e0i kho\u1ea3n 1111 – Ti\u1ec1n Vi\u1ec7t Nam: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n qu\u1ef9 ti\u1ec1n Vi\u1ec7t Nam t\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1112 – Ngo\u1ea1i t\u1ec7: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t theo gi\u00e1 tr\u1ecb quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – TK 111<\/span><\/h2>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/p>\n

H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/p>\n

\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3331],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25375"}],"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=25375"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25375\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25360"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25375"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}