{"id":26123,"date":"2016-11-05T00:00:21","date_gmt":"2016-11-05T00:00:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26123"},"modified":"2016-11-12T10:14:00","modified_gmt":"2016-11-12T10:14:00","slug":"noi-dung-va-phuong-phap-lap-bang-can-doi-tai-khoan-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26123","title":{"rendered":"N\u1ed9i dung v\u00e0 Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 133."},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016 – 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

N\u1ed9i dung v\u00e0 Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 133.<\/strong><\/span><\/h2>\n

1. M\u1ee5c \u0111\u00edch:<\/strong> <\/span><\/h2>\n

Ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m v\u00e0 hi\u1ec7n c\u00f3 v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb trong k\u1ef3 b\u00e1o c\u00e1o v\u00e0 t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ki\u1ec3m tra vi\u1ec7c ghi ch\u00e9p tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u ghi tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

2. C\u0103n c\u1ee9 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi<\/strong><\/span><\/h2>\n

\u00a0B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1a tr\u00ean S\u1ed5 C\u00e1i v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n

Tr\u01b0\u1edbc khi l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p; ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c s\u1ed5 c\u00f3 li\u00ean quan.<\/span><\/p>\n

S\u1ed1 li\u1ec7u ghi v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n chia l\u00e0m 2 lo\u1ea1i:<\/span><\/p>\n

– Lo\u1ea1i s\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 (C\u1ed9t 1,2- S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m), t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 (c\u1ed9t 5, 6 S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m), trong \u0111\u00f3 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o c\u1ed9t \u201cN\u1ee3\u201d, c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 C\u00f3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o c\u1ed9t \u201cC\u00f3\u201d.<\/span><\/p>\n

– Lo\u1ea1i s\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh s\u1ed1 ph\u00e1t sinh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb \u0111\u1ea7u k\u1ef3 \u0111\u1ebfn ng\u00e0y cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o (c\u1ed9t 3, 4 S\u1ed1 ph\u00e1t sinh trong th\u00e1ng) trong \u0111\u00f3 t\u1ed5ng s\u1ed1 ph\u00e1t sinh \u201cN\u1ee3\u201d c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o c\u1ed9t \u201cN\u1ee3\u201d, t\u1ed5ng s\u1ed1 ph\u00e1t sinh \u201cC\u00f3\u201d \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o c\u1ed9t \u201cC\u00f3\u201dc\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n.<\/span><\/p>\n

– C\u1ed9t A, B: S\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n, t\u00ean t\u00e0i kho\u1ea3n c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c T\u00e0i kho\u1ea3n c\u1ea5p 1 m\u00e0 \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng v\u00e0 m\u1ed9t s\u1ed1 T\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ea7n ph\u00e2n t\u00edch.<\/span><\/p>\n

– C\u1ed9t 1, 2- S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m: Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 ng\u00e0y \u0111\u1ea7u th\u00e1ng c\u1ee7a th\u00e1ng \u0111\u1ea7u n\u0103m (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m b\u00e1o c\u00e1o). S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o c\u00e1c c\u1ed9t n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o d\u00f2ng S\u1ed1 d\u01b0 \u0111\u1ea7u th\u00e1ng c\u1ee7a th\u00e1ng \u0111\u1ea7u n\u0103m tr\u00ean S\u1ed5 C\u00e1i ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o ph\u1ea7n \u201cS\u1ed1 d\u01b0 cu\u1ed1i n\u0103m\u201d c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n

– C\u1ed9t 3, 4: Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ph\u00e1t sinh N\u1ee3 v\u00e0 t\u1ed5ng s\u1ed1 ph\u00e1t sinh C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n trong n\u0103m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u ghi v\u00e0o ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o d\u00f2ng \u201cC\u1ed9ng ph\u00e1t sinh lu\u1ef9 k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m\u201d c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng tr\u00ean S\u1ed5 C\u00e1i.<\/span><\/p>\n

– C\u1ed9t 5,6 \u201cS\u1ed1 d\u01b0 cu\u1ed1i n\u0103m\u201d: Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 cu\u1ed1i th\u00e1ng c\u1ee7a th\u00e1ng cu\u1ed1i n\u0103m b\u00e1o c\u00e1o tr\u00ean S\u1ed5 C\u00e1i ho\u1eb7c \u0111\u01b0\u1ee3c t\u00ednh c\u0103n c\u1ee9 v\u00e0o c\u00e1c c\u1ed9t s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m (c\u1ed9t 1, 2), s\u1ed1 ph\u00e1t sinh trong n\u0103m (c\u1ed9t 3, 4) tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u0103m n\u00e0y. S\u1ed1 li\u1ec7u \u1edf c\u1ed9t 5, 6 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u0103m sau.<\/span><\/p>\n

Sau khi ghi \u0111\u1ee7 c\u00e1c s\u1ed1 li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c t\u00e0i kho\u1ea3n, ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ed5ng c\u1ed9ng B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n. S\u1ed1 li\u1ec7u trong B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00e2n \u0111\u1ed1i b\u1eaft bu\u1ed9c sau \u0111\u00e2y:<\/span><\/p>\n

T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 (c\u1ed9t 1) = T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 (c\u1ed9t 2)<\/span><\/p>\n

T\u1ed5ng s\u1ed1 ph\u00e1t sinh N\u1ee3 (c\u1ed9t 3) = T\u1ed5ng s\u1ed1 ph\u00e1t sinh C\u00f3 (c\u1ed9t 4)<\/span><\/p>\n

T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 (c\u1ed9t 5) = T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 (c\u1ed9t 6).<\/span><\/p>\n

\"B\u1ea3ng<\/a>

B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u1ea3i kho\u1ea3n _ k\u1ebf to\u00e1n thu\u1ebf Centax<\/p><\/div>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: N\u1ed9i dung v\u00e0 Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n 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

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

Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng theo th\u00f4ng t\u01b0 133 \u2013 TK 112<\/span><\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 133 \u2013 TK 131<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo Th\u00f4ng t\u01b0 133 \u2013 TK 133<\/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":26034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3506],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26123"}],"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=26123"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26123\/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=26123"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}