{"id":26115,"date":"2016-11-06T00:00:38","date_gmt":"2016-11-06T00:00:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26115"},"modified":"2016-11-21T03:19:26","modified_gmt":"2016-11-21T03:19:26","slug":"noi-dung-va-phuong-phap-lap-cac-chi-tieu-cua-bao-cao-tinh-hinh-tai-chinh-doanh-nghiep-sieu-nho-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26115","title":{"rendered":"N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133."},"content":{"rendered":"
\"N\u1ed9i<\/a>

Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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

N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

1. T\u00e0i s\u1ea3n<\/strong><\/span><\/h2>\n

– Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n (M\u00e3 s\u1ed1 110)<\/em><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c TK 111, 112, s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 1281 (chi ti\u1ebft c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n g\u1ed1c kh\u00f4ng qu\u00e1 3 th\u00e1ng) v\u00e0 TK 1288 (chi ti\u1ebft c\u00e1c kho\u1ea3n \u0111\u1ee7 ti\u00eau chu\u1ea9n ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n).<\/span><\/p>\n

C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u00f3 th\u1ec3 bao g\u1ed3m: K\u1ef3 phi\u1ebfu ng\u00e2n h\u00e0ng, t\u00edn phi\u1ebfu kho b\u1ea1c, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n g\u1ed1c kh\u00f4ng qu\u00e1 3 th\u00e1ng\u2026<\/span><\/p>\n

\u00a0C\u00e1c kho\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n nh\u01b0ng qu\u00e1 h\u1ea1n ch\u01b0a thu h\u1ed3i \u0111\u01b0\u1ee3c ph\u1ea3i chuy\u1ec3n sang tr\u00ecnh b\u00e0y t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c, ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 (M\u00e3 s\u1ed1 120)<\/em><\/span><\/h3>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh), bao g\u1ed3m: Ch\u1ee9ng kho\u00e1n kinh doanh, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p>\n

C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cTi\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d (M\u00e3 s\u1ed1 110) v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho vay \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n ph\u1ea3i thu\u201d (M\u00e3 s\u1ed1 130).<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c TK 121, 228 v\u00e0 TK 128 (sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho vay) tr\u1eeb \u0111i s\u1ed1 d\u01b0 C\u00f3 c\u00e1c TK 2291, 2292.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu (M\u00e3 s\u1ed1 130)<\/em><\/span><\/h3>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i), nh\u01b0: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu v\u1ec1 cho vay, ph\u1ea3i thu kh\u00e1c, t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd, t\u1ea1m \u1ee9ng, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, …<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3 c\u1ee7a c\u00e1c TK 131, 136, 138, 141, 334, 338, 1288 (chi ti\u1ebft cho vay), 331 (chi ti\u1ebft tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n) sau khi tr\u1eeb \u0111i s\u1ed1 d\u01b0 C\u00f3 TK 2293.<\/span><\/p>\n

– H\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 140)<\/em><\/span><\/h3>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 c\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho d\u1ef1 tr\u1eef cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p (sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho) t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c TK 151, 152, 153, 154, 155, 156, 157 sau khi tr\u1eeb \u0111i s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 2294.<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00e0 B\u0110S\u0110T (M\u00e3 s\u1ed1 150)<\/em><\/span><\/h3>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (nguy\u00ean gi\u00e1 tr\u1eeb gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf) c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 B\u0110S\u0110T t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c TK 211, 217 sau khi \u0111\u00e3 tr\u1eeb \u0111i gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i TSC\u0110 v\u00e0 B\u0110S\u0110T (s\u1ed1 d\u01b0 C\u00f3 TK 214).<\/span><\/p>\n

– T\u00e0i s\u1ea3n kh\u00e1c (M\u00e3 s\u1ed1 160)<\/em><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ngo\u00e0i c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i c\u00e1c M\u00e3 s\u1ed1 110, 120, 130, 140, 150 n\u00eau tr\u00ean nh\u01b0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang, …<\/span><\/p>\n

S\u1ed1 li\u1ec7u ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u00e1c TK 133, 241, 242, 333, …<\/span><\/p>\n

– T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n (M\u00e3 s\u1ed1 200)<\/em><\/span><\/h3>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 200 = M\u00e3 s\u1ed1 110 + M\u00e3 s\u1ed1 120 + M\u00e3 s\u1ed1 130 + M\u00e3 s\u1ed1 140 + M\u00e3 s\u1ed1 150 + M\u00e3 s\u1ed1 160.<\/span><\/p>\n

2. N\u1ee3 ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 300)<\/strong><\/span><\/h2>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 300 = M\u00e3 s\u1ed1 310 + M\u00e3 s\u1ed1 320 + M\u00e3 s\u1ed1 330 + M\u00e3 s\u1ed1 340 + M\u00e3 s\u1ed1 350 + M\u00e3 s\u1ed1 360<\/span><\/p>\n

– Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n (M\u00e3 s\u1ed1 310)<\/em><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 331.<\/span><\/p>\n

– Ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc (M\u00e3 s\u1ed1 320)<\/em><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua \u1ee9ng tr\u01b0\u1edbc \u0111\u1ec3 mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc). S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 131 m\u1edf chi ti\u1ebft cho t\u1eebng kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

– Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (M\u00e3 s\u1ed1 330)<\/em><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 333.<\/span><\/p>\n

– Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 340)<\/em><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh nghi\u1ec7p c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 334.<\/span><\/p>\n

– Ph\u1ea3i tr\u1ea3 n\u1ee3 vay (M\u00e3 s\u1ed1 350)<\/em><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n doanh nghi\u1ec7p \u0111i vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u00f2n n\u1ee3 c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c, c\u00f4ng ty t\u00e0i ch\u00ednh v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a TK 341.<\/span><\/p>\n

– Ph\u1ea3i tr\u1ea3 kh\u00e1c (M\u00e3 s\u1ed1 360)<\/em><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i c\u00e1c M\u00e3 s\u1ed1 310, 320, 330, 340, 350 n\u00eau tr\u00ean nh\u01b0: Chi ph\u00ed ph\u1ea3i tr\u1ea3, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, nh\u1eadn c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, t\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft, qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i, qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7, ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c, …<\/span><\/p>\n

S\u1ed1 li\u1ec7u ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u00e1c TK 1388, 335, 336, 338, 352, 353, 356.<\/span><\/p>\n

3. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 400)<\/strong><\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n v\u1ed1n kinh doanh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, nh\u01b0: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i\u2026<\/span><\/p>\n

M\u00e3 s\u1ed1 400 = M\u00e3 s\u1ed1 410 + M\u00e3 s\u1ed1 420 + M\u00e3 s\u1ed1 430<\/span><\/p>\n

– V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 410)<\/em><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 v\u1ed1n \u0111\u00e3 th\u1ef1c g\u00f3p c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu v\u00e0 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, v\u1ed1n kh\u00e1c (n\u1ebfu c\u00f3) c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 411.<\/span><\/p>\n

– L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (M\u00e3 s\u1ed1 420)<\/em><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i (ho\u1eb7c l\u1ed7) sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 421. Tr\u01b0\u1eddng h\u1ee3p TK 421 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

– C\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 430)<\/em><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i c\u00e1c M\u00e3 s\u1ed1 410, 420 n\u00eau tr\u00ean. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (…). \u00a0<\/span><\/p>\n

S\u1ed1 li\u1ec7u ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 TK 418 sau khi tr\u1eeb \u0111i s\u1ed1 d\u01b0 N\u1ee3 TK 419.<\/span><\/p>\n

– T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n (M\u00e3 s\u1ed1 500)<\/em><\/span><\/h3>\n

Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 c\u00e1c ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 500 = M\u00e3 s\u1ed1 300 + M\u00e3 s\u1ed1 400.<\/span><\/p>\n\n\n\n
Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng T\u00e0i s\u1ea3n<\/span>M\u00e3 s\u1ed1 200\u201d<\/span><\/td>\n=<\/span><\/td>\nCh\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng Ngu\u1ed3n v\u1ed1n<\/span>M\u00e3 s\u1ed1 500\u201d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133.<\/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

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n

\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":26034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3504],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26115"}],"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=26115"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26115\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26034"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26115"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}