{"id":25447,"date":"2016-09-20T03:00:29","date_gmt":"2016-09-20T03:00:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25447"},"modified":"2016-09-20T02:35:08","modified_gmt":"2016-09-20T02:35:08","slug":"nguyen-tac-ke-toan-chi-phi-do-dang-trong-nganh-cong-nghiep-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25447","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed d\u1edf dang trong ng\u00e0nh c\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span>
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/span><\/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.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/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 chi ph\u00ed d\u1edf dang trong ng\u00e0nh c\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133<\/span><\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong ng\u00e0nh c\u00f4ng nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p, t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00e1c ph\u00e2n x\u01b0\u1edfng, ho\u1eb7c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m. \u00a0\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, cung c\u1ea5p lao v\u1ee5, d\u1ecbch v\u1ee5 cho b\u00ean ngo\u00e0i ho\u1eb7c ph\u1ee5c v\u1ee5 cho vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u00ec chi ph\u00ed c\u1ee7a nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o T\u00e0i kho\u1ea3n 154.<\/span><\/p>\n

b) Ch\u1ec9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 154 nh\u1eefng n\u1ed9i dung chi ph\u00ed sau:<\/span><\/p>\n

– Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

c) T\u00e0i kho\u1ea3n 154 \u1edf c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t), theo lo\u1ea1i, nh\u00f3m s\u1ea3n ph\u1ea9m, s\u1ea3n ph\u1ea9m, ho\u1eb7c chi ti\u1ebft b\u1ed9 ph\u1eadn s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

d) Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed v\u00e0 s\u1ed1 thu h\u1ed3i t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed d\u1edf dang trong ng\u00e0nh c\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133<\/span><\/strong><\/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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed kinh doanh d\u1edf dang theo Th\u00f4ng t\u01b0 133 \u2013 TK 154<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133<\/span><\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo Th\u00f4ng t\u01b0 133 \u2013 TK 153<\/a><\/span><\/p>\n

\u00a0<\/span><\/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":[3291,3326],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25447"}],"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=25447"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25447\/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=25447"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}