{"id":25912,"date":"2016-10-06T01:43:15","date_gmt":"2016-10-06T01:43:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25912"},"modified":"2016-10-06T02:06:07","modified_gmt":"2016-10-06T02:06:07","slug":"phuong-phap-ke-toan-chi-phi-khac-theo-thong-tu-133-tk-811","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25912","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 811."},"content":{"rendered":"
\"Chi<\/a>

Chi ph\u00ed kh\u00e1c _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/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 chi ph\u00ed kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 811.<\/span><\/h2>\n

1. \u00a0H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110:<\/span><\/strong><\/h2>\n

– Ghi nh\u1eadn thu nh\u1eadp kh\u00e1c do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK111, 112, 131,…<\/span><\/p>\n

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

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Ghi gi\u1ea3m TSC\u0110 d\u00f9ng v\u00e0o SXKD \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, ghi:<\/span><\/p>\n

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

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/p>\n

C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

– Ghi nh\u1eadn c\u00e1c chi ph\u00ed ph\u00e1t sinh cho ho\u1ea1t \u0111\u1ed9ng nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 141,…<\/span><\/p>\n

– Ghi nh\u1eadn kho\u1ea3n thu t\u1eeb b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 138…<\/span><\/p>\n

C\u00f3 TK 811 – Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

2. Khi ph\u00e1 d\u1ee1 TSC\u0110, ghi:<\/span><\/strong><\/h2>\n

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

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/p>\n

C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

3. K\u1ebf to\u00e1n chi ph\u00ed kh\u00e1c ph\u00e1t sinh khi \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a TK 228.<\/span><\/strong><\/h2>\n

4. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u00f4i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p, n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ti\u1ebfn h\u00e0nh x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i, \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 gi\u1ea3m ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c<\/span><\/p>\n

C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

5. H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n b\u1ecb ph\u1ea1t do vi ph\u1ea1m h\u1ecdp \u0111\u1ed3ng kinh t\u1ebf, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c<\/span><\/p>\n

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

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339)<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

6. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 811 – Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 811.<\/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 gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/a><\/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 \u2013 TK 214<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t theo th\u00f4ng t\u01b0 133 \u2013 TK 111<\/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":26451,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3447,3448],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25912"}],"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=25912"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25912\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26451"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25912"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}