{"id":25556,"date":"2016-09-22T00:00:42","date_gmt":"2016-09-22T00:00:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25556"},"modified":"2016-09-21T10:25:48","modified_gmt":"2016-09-21T10:25:48","slug":"nguyen-tac-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25556","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo th\u00f4ng t\u01b0 133 – TK 242"},"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.\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 tr\u1ea3 tr\u01b0\u1edbc theo th\u00f4ng t\u01b0 133 – TK 242<\/span><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n v\u00e0 vi\u1ec7c k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o chi ph\u00ed SXKD c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n sau.<\/span><\/p>\n

b) C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, g\u1ed3m:<\/span><\/p>\n

– Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 thu\u00ea c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 (quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i, v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c, c\u1eeda h\u00e0ng v\u00e0 TSC\u0110 kh\u00e1c) ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

– Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed \u0111\u00e0o t\u1ea1o, qu\u1ea3ng c\u00e1o ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh;<\/span><\/p>\n

– Chi ph\u00ed mua b\u1ea3o hi\u1ec3m (b\u1ea3o hi\u1ec3m ch\u00e1y, n\u1ed5, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, b\u1ea3o hi\u1ec3m th\u00e2n xe, b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n,…) v\u00e0 c\u00e1c lo\u1ea1i l\u1ec7 ph\u00ed m\u00e0 doanh nghi\u1ec7p mua v\u00e0 tr\u1ea3 m\u1ed9t l\u1ea7n cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

– C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

– L\u00e3i ti\u1ec1n vay tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

– Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00e1t sinh m\u1ed9t l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ph\u00e2n b\u1ed5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh;<\/span><\/p>\n

– Chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 chi ph\u00ed cho giai \u0111o\u1ea1n tri\u1ec3n khai kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7, tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi b\u00e1n \u00a0kh\u00f4ng th\u1ec3 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 doanh nghi\u1ec7p s\u1ebd ch\u1eafc ch\u1eafn nh\u1eadn l\u1ea1i c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0 ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong><\/span><\/h2>\n

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

C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

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

C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed SXKD trong k\u1ef3.<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong>: C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u01b0a t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:<\/span>\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo th\u00f4ng t\u01b0 133 – TK 242<\/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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng h\u00f3a theo Th\u00f4ng t\u01b0 133 \u2013 TK 156<\/a><\/span><\/p>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133<\/a><\/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":[3291,3348],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25556"}],"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=25556"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25556\/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=25556"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

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