{"id":25759,"date":"2016-09-28T01:38:48","date_gmt":"2016-09-28T01:38:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25759"},"modified":"2016-09-28T01:38:48","modified_gmt":"2016-09-28T01:38:48","slug":"phuong-phap-ke-toan-du-phong-ton-that-tai-san-theo-thong-tu-133-tk-229","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25759","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 133 – TK 229"},"content":{"rendered":"
\"chungkhoan_centax\"<\/a>

Th\u00f4ng t\u01b0 130\/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 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 133 – TK 229<\/span><\/h2>\n

1. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/strong><\/h2>\n

a. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o bi\u1ebfn \u0111\u1ed9ng gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1eebng m\u00e0, lo\u1ea1i ch\u1ee9ng kho\u00e1n kinh doanh, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2291).<\/span><\/p>\n

b. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o bi\u1ebfn \u0111\u1ed9ng gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n kinh doanh, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2291 )<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/strong><\/h2>\n

a. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2292).<\/span><\/p>\n

b. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2292)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

c. Khi t\u1ed5n th\u1ea5t th\u1ef1c s\u1ef1 x\u1ea3y ra, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng thu h\u1ed3i ho\u1eb7c gi\u00e1 tr\u1ecb thu h\u1ed3i th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c ban \u0111\u1ea7u, doanh nghi\u1ec7p c\u00f3 quy\u1ebft \u0111\u1ecbnh d\u00f9ng kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111,112,… (n\u1ebfu c\u00f3)<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2292) (s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1ph\u00f2ng)<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (s\u1ed1 ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 b\u1ecb t\u1ed5n th\u1ea5t).<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/span><\/strong><\/h2>\n

a. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i c\u1ea7n tr\u00edch l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 tr\u00edch l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293).<\/span><\/p>\n

b. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, n\u1ebfu s\u1ed1\u00a0d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i c\u1ea7n tr\u00edch l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 tr\u00edch l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh.<\/span><\/p>\n

c. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n x\u00f3a n\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. C\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111,112, 331, 334….(ph\u1ea7n t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (ph\u1ea7n \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (ph\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o CP)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 131, 138, 128,…<\/span><\/p>\n

d. \u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd x\u00f3a n\u1ee3, n\u1ebfu sau \u0111\u00f3 l\u1ea1i thu h\u1ed3i \u0111\u01b0\u1ee3c n\u1ee3, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a kho\u1ea3n n\u1ee3 \u0111\u00e3 \u00a0thu h\u1ed3i \u0111\u01b0\u1ee3c, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112,….<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n \u0111\u01b0\u1ee3c b\u00e1n theo gi\u00e1 th\u1ecfa thu\u1eadn, t\u00f9y \u00a0t\u1eebng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i,<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (theo gi\u00e1 b\u00e1n th\u1ecfa thu\u1eadn)<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (s\u1ed1 t\u1ed5n th\u1ea5t t\u1eeb vi\u1ec7c b\u00e1n n\u1ee3)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 131, 138,128,…<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i nh\u01b0ng s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t khi b\u00e1n n\u1ee3 th\u00ec s\u1ed1 t\u1ed5n th\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (theo gi\u00e1 b\u00e1n th\u1ecfa thu\u1eadn)<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (s\u1ed1 t\u1ed5n th\u1ea5t t\u1eeb vi\u1ec7c b\u00e1n n\u1ee3)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 131, 138,128, …<\/span><\/p>\n

4. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/span><\/strong><\/h2>\n

a. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2294).<\/span><\/p>\n

b. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch,<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2294)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

c. K\u1ebf to\u00e1n x\u1eed l\u00fd kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u1ed1i v\u1edbi v\u1eadt t\u01b0, h\u00e0ng h\u00f3a b\u1ecb h\u1ee7y b\u1ecf do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, m\u1ea5t ph\u1ea9m ch\u1ea5t, h\u01b0 h\u1ecfng, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (s\u1ed1 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng d\u1ef1 ph\u00f2ng)<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu s\u1ed1 t\u1ed5n th\u1ea5t cao h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng) <\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 152, 153, 155, 156.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 133 – TK 229<\/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 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh theo th\u00f4ng t\u01b0 133 \u2013 TK 121<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 133 \u2013 TK 131<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n nguy\u00ean li\u1ec7u v\u1eadt li\u1ec7u theo th\u00f4ng t\u01b0 133 \u2013 TK 152<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n th\u00e0nh ph\u1ea9m theo Th\u00f4ng t\u01b0 133 \u2013 TK 155<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng h\u00f3a theo Th\u00f4ng t\u01b0 133 \u2013 TK 156<\/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..<\/p>\n","protected":false},"author":7,"featured_media":25771,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3402,3403],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25759"}],"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=25759"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25759\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25771"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25759"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}