{"id":25888,"date":"2016-10-03T23:19:10","date_gmt":"2016-10-03T23:19:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25888"},"modified":"2016-11-09T10:38:16","modified_gmt":"2016-11-09T10:38:16","slug":"phuong-phap-ke-toan-cac-quy-thuoc-von-chu-so-huu-theo-thong-tu-133-tk-418","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25888","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 133 – TK 418."},"content":{"rendered":"
\"C\u00e1c<\/a>

C\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu _ 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 c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 133 – TK 418.<\/span><\/h2>\n

1. Tr\u00edch l\u1eadp qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/p>\n

C\u00f3 TK 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

2. Khi s\u1eed d\u1ee5ng qu\u1ef9, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

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

3. Khi doanh nghi\u1ec7p b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb c\u00e1c Qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n sang v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111).<\/span><\/p>\n

3. Khi d\u00f9ng c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ec3 mua s\u1eafm TSC\u0110, \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng s\u1ea3n xu\u1ea5t, kinh doanh ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 211 -TSC\u0110<\/span><\/p>\n

C\u00f3 TK 241 – XDCB d\u1edf dang (tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 XDCB)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm TSC\u0110).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi gi\u1ea3m c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/p>\n

N\u1ee3 TK 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4118).<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/p>\n

N\u1ee3 TK 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/p>\n

C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 133 – TK 418.<\/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.<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo th\u00f4ng t\u01b0 133 \u2013 TK 418<\/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":[3291,3433,3434],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25888"}],"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=25888"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25888\/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=25888"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}