{"id":25722,"date":"2016-09-22T04:56:15","date_gmt":"2016-09-22T04:56:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25722"},"modified":"2016-09-22T12:45:46","modified_gmt":"2016-09-22T12:45:46","slug":"phuong-phap-ke-toan-chi-phi-san-xuat-kinh-doanh-do-dang-nganh-dich-vu-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25722","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 133"},"content":{"rendered":"
\"dich-vu_centax\"<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – 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

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 133<\/span><\/h2>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf ch\u1ee7 y\u1ebfu \u1edf T\u00e0i kho\u1ea3n 154<\/strong> \u1edf c\u00e1c doanh nghi\u1ec7p thu\u1ed9c ng\u00e0nh kinh doanh d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi ng\u00e0nh c\u00f4ng nghi\u1ec7p. Ngo\u00e0i ra c\u1ea7n ch\u00fa \u00fd:<\/span><\/p>\n

1. Nghi\u1ec7p v\u1ee5 k\u1ebft chuy\u1ec3n gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 \u0111\u00e3 chuy\u1ec3n giao cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

2. Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/span><\/p>\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 133<\/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

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh c\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133 \u2013 TK 154<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh n\u00f4ng nghi\u1ec7p 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":25724,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3389],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25722"}],"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=25722"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25722\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25724"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25722"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}