{"id":25752,"date":"2016-11-30T03:08:24","date_gmt":"2016-11-30T03:08:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25752"},"modified":"2016-11-30T03:25:38","modified_gmt":"2016-11-30T03:25:38","slug":"bao-cao-tinh-hinh-tai-chinh-mau-so-b01b-dnn-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25752","title":{"rendered":"B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh – M\u1eabu s\u1ed1 B01b – DNN theo Th\u00f4ng t\u01b0 133"},"content":{"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<\/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 m\u1eabu: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh d\u00e0nh cho Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo Th\u00f4ng t\u01b0 133 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c nh\u01b0 sau:<\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n\n\n\n\n
\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:\u2026\u2026\u2026\u2026\u2026..<\/strong><\/span><\/td>\nM\u1eabu s\u1ed1 B01b – DNN<\/strong><\/span><\/td>\n<\/tr>\n
\u0110\u1ecba ch\u1ec9:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/strong><\/span><\/td>\n(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC ng\u00e0y 26\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/span><\/p>\n

B\u00c1O C\u00c1O T\u00ccNH H\u00ccNH T\u00c0I CH\u00cdNH<\/strong><\/span><\/p>\n

T\u1ea1i ng\u00e0y … th\u00e1ng … n\u0103m …<\/em><\/span><\/p>\n

(\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c)<\/strong><\/span><\/p>\n

\u00a0 \u0110\u01a1n v\u1ecb t\u00ednh:………….<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/strong><\/span>CH\u1ec8 TI\u00caU<\/strong><\/span><\/td>\nM\u00e3<\/strong><\/span>s\u1ed1<\/strong><\/span><\/td>\nThuy\u1ebft minh<\/strong><\/span><\/td>\nS\u1ed1 cu\u1ed1i n\u0103m<\/strong><\/span><\/td>\nS\u1ed1\u00a0<\/strong><\/span>\u0111\u1ea7u\u00a0 n\u0103m<\/strong><\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\n2<\/span><\/td>\n3<\/span><\/td>\n4<\/span><\/td>\n5<\/span><\/td>\n<\/tr>\n<\/thead>\n
\n

T\u00c0I S\u1ea2N<\/strong><\/span><\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0<\/strong>A – T\u00c0I S\u1ea2N NG\u1eaeN H\u1ea0N <\/strong><\/span>(100=110+120+130+140+150) <\/strong><\/span><\/td>\n\u00a0<\/strong><\/span>100<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
I. Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/strong><\/span><\/td>\n110<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
II. \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/strong><\/span><\/td>\n120<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/td>\n121<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh (*)<\/span><\/td>\n122<\/span><\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
3. \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n ng\u1eafn h\u1ea1n<\/span><\/td>\n123<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
III. C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n<\/strong><\/span><\/td>\n130<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Ph\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/td>\n131<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n<\/span><\/td>\n132<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c<\/span>4. T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span><\/td>\n133<\/span>134<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. D\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i (*)<\/span><\/td>\n135<\/span><\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
IV. H\u00e0ng t\u1ed3n kho<\/strong><\/span><\/td>\n140<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. H\u00e0ng t\u1ed3n kho<\/span><\/p>\n

2. D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (*)<\/span><\/td>\n

141<\/span><\/p>\n

142<\/span><\/td>\n

<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
V. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c<\/strong><\/span><\/td>\n150<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n151<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c<\/span><\/td>\n152<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
B – T\u00c0I S\u1ea2N D\u00c0I H\u1ea0N<\/strong><\/span>(200=210+220+230+240+250+260)<\/strong><\/span><\/td>\n200<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
I. C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n <\/strong><\/span><\/td>\n210<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
1. Ph\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/td>\n211<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n<\/span><\/td>\n212<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/td>\n213<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. Ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n214<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. D\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i (*)<\/span><\/td>\n215<\/span><\/td>\n<\/td>\n(…)<\/span><\/td>\n(…)<\/span><\/td>\n<\/tr>\n
II. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/td>\n220<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Nguy\u00ean gi\u00e1<\/span><\/td>\n221<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf (*)<\/span><\/td>\n222<\/span><\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
III. B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/strong><\/span><\/td>\n230<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Nguy\u00ean gi\u00e1<\/span><\/td>\n231<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0 – Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf (*)<\/span><\/td>\n232<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
IV. X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/strong><\/span><\/td>\n240<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
V. \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/strong><\/span><\/td>\n250<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span>2. D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (*)<\/span><\/td>\n251<\/span>252<\/span><\/td>\n<\/td>\n(\u2026)<\/span><\/td>\n(\u2026)<\/span><\/td>\n<\/tr>\n
3. \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n d\u00e0i h\u1ea1n<\/span><\/td>\n253<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
VI. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/strong><\/span><\/td>\n260<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
T\u1ed4NG C\u1ed8NG T\u00c0I S\u1ea2N <\/strong><\/span>(300=100+200)<\/strong><\/span><\/td>\n300<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
NGU\u1ed2N V\u1ed0N<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
C- N\u1ee2 PH\u1ea2I TR\u1ea2 <\/strong><\/span>(400=410+420)<\/strong><\/span><\/td>\n400<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
I. N\u1ee3 ng\u1eafn h\u1ea1n<\/strong><\/span><\/td>\n410<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n<\/span><\/td>\n411<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ng\u1eafn h\u1ea1n<\/span><\/td>\n412<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n413<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n414<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. Ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c<\/span><\/td>\n415<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
6. Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/span><\/td>\n416<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
7. D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<\/span><\/td>\n417<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
8. Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/span><\/td>\n418<\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
II. N\u1ee3 d\u00e0i h\u1ea1n<\/strong><\/span><\/td>\n420<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n<\/span><\/td>\n421<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc d\u00e0i h\u1ea1n<\/span><\/td>\n422<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh<\/span><\/td>\n423<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. Ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n424<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5. Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/span><\/td>\n425<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
6. D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/span><\/td>\n426<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
7. Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span><\/td>\n427<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
D – V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU<\/strong><\/span>(500=511+512+513+514+515+516+517)<\/strong><\/span><\/td>\n500<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u00a0\u00a0\u00a0<\/span><\/td>\n511<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
2. Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/td>\n512<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
3. V\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n513<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
4. C\u1ed5 phi\u1ebfu qu\u1ef9 (*)<\/span><\/td>\n514<\/span><\/td>\n<\/td>\n(…)<\/span><\/td>\n(…)<\/span><\/td>\n<\/tr>\n
5. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/p>\n

6. C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n

515<\/span><\/p>\n

516<\/span><\/td>\n

<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
7. L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/td>\n517<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
T\u1ed4NG C\u1ed8NG NGU\u1ed2N V\u1ed0N <\/strong><\/span>(600=400+500)<\/strong><\/span><\/td>\n600<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0L\u1eadp, ng\u00e0y … th\u00e1ng … n\u0103m ..<\/em><\/span><\/p>\n\n\n\n\n
NG\u01af\u1edcI L\u1eacP BI\u1ec2U<\/strong><\/span><\/td>\nK\u1ebe TO\u00c1N TR\u01af\u1edeNG<\/strong><\/span><\/td>\nNG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT<\/strong><\/span><\/td>\n<\/tr>\n
(K\u00fd, h\u1ecd t\u00ean)<\/em><\/span><\/td>\n(K\u00fd, h\u1ecd t\u00ean) <\/em><\/span><\/td>\n(K\u00fd, h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/em><\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><\/strong>Ghi ch\u00fa:<\/em><\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (1) Nh\u1eefng ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh l\u1ea1i \u201cM\u00e3 s\u1ed1\u201d ch\u1ec9 ti\u00eau.<\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (2) S\u1ed1 li\u1ec7u trong c\u00e1c ch\u1ec9 ti\u00eau c\u00f3 d\u1ea5u (*) \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (3) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 n\u0103m d\u01b0\u01a1ng l\u1ecbch (X) th\u00ec \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d c\u00f3 th\u1ec3 ghi l\u00e0 \u201c31.12.X”; \u201cS\u1ed1 \u0111\u1ea7u n\u0103m” c\u00f3 th\u1ec3 ghi l\u00e0 \u201c01.01.X”. <\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (4) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ph\u1ea3i ghi r\u00f5 s\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, t\u00ean \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

 <\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh – M\u1eabu s\u1ed1 B01b – DNN \u00a0theo 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

B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a Doanh nghi\u1ec7p si\u00eau nh\u1ecf m\u1eabu B01 \u2013 DNSN theo th\u00f4ng t\u01b0 133.<\/span><\/a><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 1<\/span>33.<\/a><\/p>\n

 <\/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":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3452],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25752"}],"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=25752"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25752\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25752"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}