{"id":25820,"date":"2016-10-02T00:20:28","date_gmt":"2016-10-02T00:20:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25820"},"modified":"2016-10-02T00:21:35","modified_gmt":"2016-10-02T00:21:35","slug":"phuong-phap-ke-toan-hao-mon-tai-san-co-dinh-theo-thong-tu-133-tk-214","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25820","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 – TK 214"},"content":{"rendered":"
\"\"<\/a>

Th\u00f4ng t\u01b0 133\/ 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 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 – TK 214<\/span><\/h2>\n

1. \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, chi ph\u00ed kh\u00e1c, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 154, 642,811<\/span><\/p>\n

C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p).<\/span><\/p>\n

2. \u0110\u1ecbnh k\u1ef3 t\u00ednh, tr\u00edch kh\u1ea5u hao B\u0110S\u0110T \u0111ang cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ti\u1ebft chi ph\u00ed kinh doanh B\u0110S\u0110T)<\/span><\/p>\n

C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (2147).<\/span><\/p>\n

3. Tr\u01b0\u1eddng\u00a0h\u1ee3p gi\u1ea3m TSC\u0110, B\u0110S\u0110T th\u00ec \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c ghi gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 ph\u1ea3i ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a TSC\u0110, B\u0110S\u0110T (xem h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n c\u00e1c TK 211,217).<\/span><\/strong><\/h2>\n

4. \u0110\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i, khi t\u00ednh hao m\u00f2n v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span><\/p>\n

C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh doanh nghi\u1ec7p xem x\u00e9t l\u1ea1i th\u1eddi gian tr\u00edch kh\u1ea5u hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110, n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i m\u1ee9c kh\u1ea5u hao c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 kh\u1ea5u hao ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/strong><\/h2>\n

– N\u1ebfu do thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao v\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110, m\u00e0 m\u1ee9c kh\u1ea5u hao TSC\u0110 t\u0103ng l\u00ean so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch trong n\u0103m, s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao t\u0103ng, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 154, 642, 811,… (s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao t\u0103ng)<\/span><\/p>\n

C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p).<\/span><\/p>\n

– N\u1ebfu do thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao v\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110, m\u00e0 m\u1ee9c kh\u1ea5u hao TSC\u0110 gi\u1ea3m so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch trong n\u0103m, s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao gi\u1ea3m, ghi:<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 154, 642, 811,… (s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao gi\u1ea3m).<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:<\/span> Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 – TK 214<\/span><\/span><\/p>\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 TSC\u0110 theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n hao m\u00f2n TSC\u0110 theo Th\u00f4ng t\u01b0 133<\/a><\/strong><\/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":25822,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3412],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25820"}],"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=25820"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25820\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25822"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25820"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}