{"id":25866,"date":"2016-10-03T01:27:33","date_gmt":"2016-10-03T01:27:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25866"},"modified":"2016-10-03T01:27:33","modified_gmt":"2016-10-03T01:27:33","slug":"phuong-phap-ke-toan-quy-phat-trien-khoa-hoc-cong-nghe-theo-thong-tu-133-tk-356","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25866","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 theo Th\u00f4ng t\u01b0 133 – TK 356"},"content":{"rendered":"
\"Th\u00f4ng<\/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 qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 theo Th\u00f4ng t\u01b0 133 – TK 356<\/span><\/h2>\n

1. Trong n\u0103m khi tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6422)<\/span><\/p>\n

C\u00f3 TK 356 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span><\/p>\n

2. Khi chi ti\u00eau Qu\u1ef9 PTKH & CN ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 356 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 331…<\/span><\/p>\n

3. Khi s\u1eed d\u1ee5ng Qu\u1ef9 PTKH & CN \u0111\u1ec3 trang tr\u1ea3i cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1eed s\u1ea3nph\u1ea9m:<\/span><\/strong><\/h2>\n

– K\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 152,331.<\/span><\/p>\n

–\u00a0<\/del>Khi b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131<\/span><\/p>\n

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

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed v\u00e0 s\u1ed1 thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m Qu\u1ef9, ghi:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed cao h\u01a1n chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed, k\u1ebf to\u00e1n ghi t\u0103ng Qu\u1ef9 PTKH&CN, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

C\u00f3 TK 356 – Qu\u1ef9 Ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed nh\u1ecf h\u01a1n chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed, k\u1ebf to\u00e1n ghi ng\u01b0\u1ee3c l\u1ea1i b\u00fat to\u00e1n tr\u00ean.<\/span><\/p>\n

4. Khi \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 ho\u00e0n th\u00e0nh b\u1eb1ng qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7:<\/span><\/strong><\/h2>\n

– Khi \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 211- TSC\u0110 (nguy\u00ean gi\u00e1)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 331.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n

N\u1ee3 TK 3561 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span><\/p>\n

C\u00f3 TK 3562 – Qu\u1ef9 PTKH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, t\u00ednh hao m\u00f2n TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, ghi:<\/span><\/p>\n

N\u1ee3 TK 3562 – Qu\u1ef9 PTKH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span><\/p>\n

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

– Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7:<\/span><\/p>\n

+ Ghi gi\u1ea3m TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 3562 – Qu\u1ef9 PTKH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (GTCL)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span><\/p>\n

C\u00f3 TK211-TSC\u0110.<\/span><\/p>\n

+ Ghi nh\u1eadn s\u1ed1 ti\u1ec1n thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131<\/span><\/p>\n

C\u00f3 TK 3561 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

+ Ghi nh\u1eadn chi ph\u00ed ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/span><\/p>\n

N\u1ee3 TK 3561 \u2013 Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 c\u00e1c TK111, 112, 331.<\/span><\/p>\n

– Khi k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7, chuy\u1ec3n TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 sang ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u1ee3 TK 3562 – Qu\u1ef9 PTKH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 ch\u01b0a kh\u1ea5u hao h\u1ebft)<\/span><\/p>\n

C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m TSC\u0110 chuy\u1ec3n sang ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh, hao m\u00f2n c\u1ee7a TSC\u0110 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng TSC\u0110.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 theo Th\u00f4ng t\u01b0 133 – TK 356<\/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 qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i theo Th\u00f4ng t\u01b0 133 \u2013 TK 353<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 \u2013 TK 341.<\/span><\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 133 \u2013 TK 352<\/a><\/span><\/p>\n

\u00a0<\/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":25868,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3429,3430],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25866"}],"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=25866"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25866\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25868"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25866"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}