{"id":25916,"date":"2016-10-07T23:57:25","date_gmt":"2016-10-07T23:57:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25916"},"modified":"2016-10-07T23:57:25","modified_gmt":"2016-10-07T23:57:25","slug":"phuong-phap-ke-toan-xac-dinh-ket-qua-kinh-doanh-theo-thong-tu-133-tk911","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25916","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh theo Th\u00f4ng t\u01b0 133 – TK911."},"content":{"rendered":"
\"K\u1ebf<\/a>

K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh _ 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 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh theo Th\u00f4ng t\u01b0 133 – TK911.<\/span><\/h2>\n

1. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebft chuy\u1ec3n s\u1ed1 doanh thu b\u00e1n h\u00e0ng thu\u1ea7n v\u00e0o t\u00e0i kho\u1ea3n X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

2. K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n

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

3. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/p>\n

N\u1ee3 TK 711 – Thu nh\u1eadp kh\u00e1c<\/span><\/p>\n

C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

4. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n

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

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

5. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh trong k\u1ef3,\u00a0<\/span>ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n

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

6. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 91 1 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n

C\u00f3 TK 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

7.\u00a0K\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 v\u00e0o l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i:<\/span><\/strong><\/h2>\n

– K\u1ebft chuy\u1ec3n l\u00e3i, ghi:<\/span><\/p>\n

N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n

C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u1ed7, ghi:<\/span><\/p>\n

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

C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh theo Th\u00f4ng t\u01b0 133 – TK 911.<\/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 doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 133 \u2013 TK 511.<\/span><\/a><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 \u2013 TK 515.<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 133 \u2013 TK 632<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 \u2013 TK 635<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh theo Th\u00f4ng t\u01b0 133 \u2013 TK 642<\/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":26521,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3444],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25916"}],"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=25916"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25916\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26521"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25916"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}