{"id":31735,"date":"2019-03-07T00:30:50","date_gmt":"2019-03-07T00:30:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31735"},"modified":"2019-03-07T04:10:23","modified_gmt":"2019-03-07T04:10:23","slug":"phu-luc-thong-tu-05-2019-tt-btc-huong-dan-ke-toan-ap-dung-cho-to-chuc-tai-chinh-vi-mo","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31735","title":{"rendered":"Ph\u1ee5 l\u1ee5c – Th\u00f4ng t\u01b0 05\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4"},"content":{"rendered":"

PH\u1ee4 L\u1ee4C 1 \u2013 DANH M\u1ee4C T\u00c0I KHO\u1ea2N<\/b><\/p>\n

\u00c1P D\u1ee4NG CHO C\u00c1C T\u1ed4 CH\u1ee8C T\u00c0I CH\u00cdNH VI M\u00d4<\/b><\/p>\n

(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 05\/2019\/TT-BTC ng\u00e0y 25 \/01\/2019 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00e0i kho\u1ea3n c\u1ea5p 1<\/b><\/p>\n<\/td>\n

\n

T\u00ean t\u00e0i kho\u1ea3n<\/b><\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

LO\u1ea0I T\u00c0I KHO\u1ea2N T\u00c0I S\u1ea2N<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

101<\/td>\nTi\u1ec1n m\u1eb7t<\/td>\n<\/td>\n<\/tr>\n
110<\/td>\nTi\u1ec1n g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/td>\n<\/td>\n<\/tr>\n
121<\/td>\nC\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0<\/td>\n<\/td>\n<\/tr>\n
130<\/td>\nTi\u1ec1n g\u1eedi t\u1ea1i c\u00e1c TCTD<\/td>\n<\/td>\n<\/tr>\n
201<\/td>\nCho vay<\/td>\n<\/td>\n<\/tr>\n
251<\/td>\nCho vay b\u1eb1ng ngu\u1ed3n v\u1ed1n \u1ee7y th\u00e1c<\/td>\n<\/td>\n<\/tr>\n
281<\/td>\nC\u00e1c kho\u1ea3n n\u1ee3 ch\u1edd x\u1eed l\u00fd<\/td>\n<\/td>\n<\/tr>\n
291<\/td>\nN\u1ee3 cho vay \u0111\u01b0\u1ee3c khoanh<\/td>\n<\/td>\n<\/tr>\n
299<\/td>\nD\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
301<\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
302<\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/td>\n<\/td>\n<\/tr>\n
303<\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/td>\n<\/td>\n<\/tr>\n
305<\/td>\nHao m\u00f2n TSC\u0110<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
311<\/td>\nC\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/td>\n<\/td>\n<\/tr>\n
313<\/td>\nV\u1eadt li\u1ec7u<\/td>\n<\/td>\n<\/tr>\n
321<\/td>\nX\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
351<\/td>\nC\u00e1c kho\u1ea3n ph\u1ea3i thu b\u00ean ngo\u00e0i<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
353<\/td>\nThu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<\/td>\n<\/tr>\n
359<\/td>\nD\u1ef1 ph\u00f2ng r\u1ee7i ro c\u00e1c kho\u1ea3n ph\u1ea3i thu<\/td>\n<\/td>\n<\/tr>\n
362<\/td>\nPh\u1ea3i thu kh\u00e1c<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
366<\/td>\nChi d\u1ef1 \u00e1n<\/td>\n<\/td>\n<\/tr>\n
381<\/td>\nT\u00e0i s\u1ea3n kh\u00e1c<\/td>\n<\/td>\n<\/tr>\n
382<\/td>\n\u1ee6y th\u00e1c cho vay<\/td>\n<\/td>\n<\/tr>\n
391<\/td>\nL\u00e3i v\u00e0 ph\u00ed ph\u1ea3i thu<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
<\/td>\nLO\u1ea0I T\u00c0I KHO\u1ea2N N\u1ee2 PH\u1ea2I TR\u1ea2<\/b><\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
415<\/td>\nVay c\u00e1 nh\u00e2n, c\u00e1c TCTD, t\u1ed5 ch\u1ee9c kh\u00e1c<\/td>\n<\/td>\n<\/tr>\n
420<\/td>\nTi\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
441<\/td>\nV\u1ed1n nh\u1eadn u\u1ef7 th\u00e1c cho vay<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
451<\/td>\nC\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u00ean ngo\u00e0i<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
453<\/td>\nThu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/td>\n<\/td>\n<\/tr>\n
461<\/td>\nPh\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
462<\/td>\nPh\u1ea3i tr\u1ea3 kh\u00e1c<\/td>\n<\/td>\n<\/tr>\n
466<\/td>\nNgu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n<\/td>\n<\/td>\n<\/tr>\n
471<\/td>\nD\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/td>\n<\/td>\n<\/tr>\n
483<\/td>\nQu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/td>\n<\/td>\n<\/tr>\n
484<\/td>\nQu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/td>\n<\/td>\n<\/tr>\n
491<\/td>\nL\u00e3i v\u00e0 ph\u00ed ph\u1ea3i tr\u1ea3<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nT\u00c0I KHO\u1ea2N THANH TO\u00c1N<\/b><\/td>\n<\/td>\n<\/tr>\n
519<\/td>\nC\u00e1c kho\u1ea3n thanh to\u00e1n n\u1ed9i b\u1ed9<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nLO\u1ea0I T\u00c0I KHO\u1ea2N V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU<\/b><\/td>\n<\/td>\n<\/tr>\n
601<\/td>\nV\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/td>\n<\/tr>\n
611<\/td>\nQu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/td>\n<\/td>\n<\/tr>\n
612<\/td>\nQu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/td>\n<\/td>\n<\/tr>\n
613<\/td>\nQu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh<\/td>\n<\/td>\n<\/tr>\n
631<\/td>\nCh\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/td>\n<\/td>\n<\/tr>\n
641<\/td>\nCh\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/td>\n<\/td>\n<\/tr>\n
691<\/td>\nL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nLO\u1ea0I T\u00c0I KHO\u1ea2N DOANH THU<\/b><\/td>\n<\/td>\n<\/tr>\n
701<\/td>\nDoanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng<\/td>\n<\/td>\n<\/tr>\n
711<\/td>\nDoanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5<\/td>\n<\/td>\n<\/tr>\n
741<\/td>\nDoanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/td>\n<\/td>\n<\/tr>\n
791<\/td>\nDoanh thu kh\u00e1c<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nLO\u1ea0I T\u00c0I KHO\u1ea2N CHI PH\u00cd<\/b><\/td>\n<\/td>\n<\/tr>\n
801<\/td>\nChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng<\/td>\n<\/td>\n<\/tr>\n
811<\/td>\nChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5<\/td>\n<\/td>\n<\/tr>\n
831<\/td>\nChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td>\n<\/td>\n<\/tr>\n
841<\/td>\nChi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/td>\n<\/td>\n<\/tr>\n
851<\/td>\nChi ph\u00ed qu\u1ea3n l\u00fd<\/td>\n<\/td>\n<\/tr>\n
881<\/td>\nChi ph\u00ed d\u1ef1 ph\u00f2ng<\/td>\n<\/td>\n<\/tr>\n
891<\/td>\nChi ph\u00ed kh\u00e1c<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\nT\u00c0I KHO\u1ea2N X\u00c1C \u0110\u1ecaNH K\u1ebeT QU\u1ea2 KINH DOANH<\/b><\/td>\n<\/td>\n<\/tr>\n
001<\/td>\nX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

LO\u1ea0I T\u00c0I KHO\u1ea2N NGO\u00c0I B\u1ea2NG<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

901<\/td>\nTi\u1ec1n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u h\u00e0nh<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
941<\/td>\nL\u00e3i cho vay v\u00e0 ph\u00ed ph\u1ea3i thu ch\u01b0a thu \u0111\u01b0\u1ee3c<\/td>\n<\/td>\n<\/tr>\n
911<\/td>\nC\u00e1c c\u00f4ng n\u1ee3 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/td>\n<\/td>\n<\/tr>\n
912<\/td>\nC\u00e1c t\u00e0i s\u1ea3n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/td>\n<\/td>\n<\/tr>\n
971<\/td>\nN\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd<\/td>\n<\/td>\n<\/tr>\n
983<\/td>\nNghi\u1ec7p v\u1ee5 u\u1ef7 th\u00e1c v\u00e0 \u0111\u1ea1i l\u00fd<\/td>\n<\/td>\n<\/tr>\n
991<\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n<\/td>\n\u00a0<\/i><\/td>\n<\/tr>\n
992<\/td>\nT\u00e0i s\u1ea3n kh\u00e1c gi\u1eef h\u1ed9<\/td>\n<\/td>\n<\/tr>\n
993<\/td>\nT\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i<\/td>\n<\/td>\n<\/tr>\n
994<\/td>\nT\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u01b0a \u0111i th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1<\/td>\n<\/td>\n<\/tr>\n
995<\/td>\nT\u00e0i s\u1ea3n g\u00e1n, xi\u1ebft n\u1ee3 ch\u1edd x\u1eed l\u00fd<\/td>\n<\/td>\n<\/tr>\n
996<\/td>\nC\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111ang s\u1eed d\u1ee5ng<\/td>\n<\/td>\n<\/tr>\n
998<\/td>\nT\u00e0i s\u1ea3n, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 c\u1ee7a TCVM th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1<\/td>\n<\/td>\n<\/tr>\n
999<\/td>\nC\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb kh\u00e1c \u0111ang b\u1ea3o qu\u1ea3n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

PH\u1ee4 L\u1ee4C 1 \u2013 DANH M\u1ee4C T\u00c0I KHO\u1ea2N \u00c1P D\u1ee4NG CHO C\u00c1C T\u1ed4 CH\u1ee8C T\u00c0I CH\u00cdNH VI M\u00d4 (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 05\/2019\/TT-BTC ng\u00e0y 25 \/01\/2019 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) T\u00e0i kho\u1ea3n c\u1ea5p 1 T\u00ean t\u00e0i kho\u1ea3n Ghi ch\u00fa \u00a0 LO\u1ea0I T\u00c0I KHO\u1ea2N T\u00c0I S\u1ea2N \u00a0 101 Ti\u1ec1n m\u1eb7t 110..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31735"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31735"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31735\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31735"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}