{"id":2981,"date":"2015-07-22T01:34:40","date_gmt":"2015-07-22T01:34:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2981"},"modified":"2015-08-13T03:34:51","modified_gmt":"2015-08-13T03:34:51","slug":"thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2981","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC &#8211; h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt;\">L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #000000;\"><em><strong><span style=\"font-size: 14pt;\">B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n <span style=\"color: #ff0000;\">t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<br \/>\n<\/span><\/strong><\/em><\/span><strong>_____________________________________________<\/strong><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"  wp-image-2986 alignright\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/TT200-300x209.jpg\" alt=\"Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC - h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p - \u1ea3nh ch\u00ednh\" width=\"212\" height=\"148\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/TT200-300x209.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/TT200-1024x714.jpg 1024w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/TT200.jpg 1600w\" sizes=\"(max-width: 212px) 100vw, 212px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC &#8211; h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ban h\u00e0nh ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 thay th\u1ebf ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ban h\u00e0nh theo\u00a0quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a015 \/2006\/Q\u0110-BTC\u00a0v\u00e0 \u00e1p d\u1ee5ng cho\u00a0n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y 01\/01\/2015.\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng t\u01b0 n\u00e0y\u00a0\u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo\u00a0\u0111\u00f3, th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 nh\u1eefng n\u1ed9i dung thay\u00a0\u0111\u1ed5i ch\u1ee7 y\u1ebfu sau\u00a0\u0111\u00e2y:\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Thay\u00a0\u0111\u1ed5i v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ebf\u00a0\u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u1eadp nh\u1eadt t\u1ed1i\u00a0\u0111a c\u00e1c n\u1ed9i dung c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf, x\u00e2y d\u1ef1ng ch\u1ebf\u00a0\u0111\u1ed9 k\u1ebf to\u00e1n linh ho\u1ea1t c\u1edfi m\u1edf, thi\u1ebft k\u1ebf l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n\u00a0\u1ea3nh\u00a0\u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf&#8230;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u1ee5 th\u1ec3:\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c T\u00e0i kho\u1ea3n\u00a0t\u00e0i s\u1ea3n kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ecf to\u00e0n b\u1ed9 c\u00e1c t\u00e0i kho\u1ea3n 129, 139, 142, 144, 159, 311, 342, 351, 415, 431, 512, 531, 532 v\u00e0 to\u00e0n b\u1ed9 t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8230;..<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. \u00a0V\u1ec1 s\u1ed5 k\u1ebf to\u00e1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i\u00a0\u00e1p d\u1ee5ng m\u1eabu s\u1ed5 k\u1ebf to\u00e1n nh\u01b0 tr\u01b0\u1edbc m\u00e0\u00a0\u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf, x\u00e2y d\u1ef1ng ri\u00eang ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0\u00a0\u0111\u1eb7c\u00a0\u0111\u1eb7c\u00a0\u0111i\u1ec3m ho\u1ea1t\u00a0\u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh nh\u01b0ng ph\u1ea3i\u00a0\u0111\u1ea3m b\u1ea3o cung c\u1ea5p\u00a0\u0111\u1ee7 th\u00f4ng tin v\u1ec1 giao d\u1ecbch kinh t\u1ebf minh b\u1ea1ch v\u00e0\u00a0\u0111\u1ea7y\u00a0\u0111\u1ee7.\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. V\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ed5 sung s\u1eeda\u00a0\u0111\u1ed5i nhi\u1ec1u ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3ng C\u0110KT, BCKQKD v\u00e0 BCLCTT ph\u1ea7n thuy\u1ebft minh BCTC h\u1ea7u nh\u01b0 m\u1edbi to\u00e0n b\u1ed9, b\u1ed5 sung, thay\u00a0\u0111\u1ed5i c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">-Ph\u1ea7n\u00a0\u0111\u1eb7c\u00a0\u0111i\u1ec3m ho\u1ea1t\u00a0\u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ed5 sung th\u00eam: chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng; c\u1ea7u tr\u00fac doanh nghi\u1ec7p<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ph\u1ea7n ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n\u00a0\u00e1p d\u1ee5ng chia ra c\u1ee5 th\u1ec3 cho 2 tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p\u00a0\u0111\u00e1p\u00a0\u1ee9ng gi\u1ea3\u00a0\u0111\u1ecbnh ho\u1ea1t\u00a0\u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 doanh nghi\u1ec7p kh\u00f4ng.\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">-Ph\u1ea7n th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong b\u1ea3ng C\u0110KT th\u00eam ch\u1ec9 ti\u00eau: n\u1ee3 x\u1ea5u, vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a> m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc dowload <a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/200_2014_TT-BTC-Che-do-ke-toan-2015.doc\">t\u1ea1i \u0111\u00e2y.<\/a>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC &#8211; h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ban h\u00e0nh ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y 01\/01\/2015<\/p>\n","protected":false},"author":7,"featured_media":3022,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[333],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2981"}],"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=2981"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2981\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/3022"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2981"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}