{"id":3954,"date":"2015-07-25T07:06:49","date_gmt":"2015-07-25T07:06:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3954"},"modified":"2015-07-25T08:25:20","modified_gmt":"2015-07-25T08:25:20","slug":"cach-hach-toan-tai-khoan-623-chi-phi-su-dung-may-thi-cong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3954","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng"},"content":{"rendered":"

\"C\u00e1ch<\/h2>\n

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb\u00a0C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/span><\/p>\n

Theo \u0110i\u1ec1u 86\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y nh\u01b0 sau:<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eed d\u1ee5ng xe, m\u00e1y thi c\u00f4ng ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y, l\u1eafp c\u00f4ng tr\u00ecnh trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n x\u00e2y, l\u1eafp c\u00f4ng tr\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c thi c\u00f4ng h\u1ed7n h\u1ee3p v\u1eeba th\u1ee7 c\u00f4ng v\u1eeba k\u1ebft h\u1ee3p b\u1eb1ng m\u00e1y.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh ho\u00e0n to\u00e0n theo ph\u01b0\u01a1ng th\u1ee9c b\u1eb1ng m\u00e1y th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 623 “Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng” m\u00e0 h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 chi ph\u00ed x\u00e2y l\u1eafp tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c TK 621, 622, 627.<\/span><\/p>\n

c) Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK 623 kho\u1ea3n tr\u00edch v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p t\u00ednh tr\u00ean l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n s\u1eed d\u1ee5ng xe, m\u00e1y thi c\u00f4ng. Ph\u1ea7n chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n ngay v\u00e0o TK 632.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3<\/strong>: C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00e1y thi c\u00f4ng (chi ph\u00ed v\u1eadt li\u1ec7u cho m\u00e1y ho\u1ea1t \u0111\u1ed9ng, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u khi\u1ec3n m\u00e1y, chi ph\u00ed b\u1ea3o d\u01b0\u1ee1ng, s\u1eeda ch\u1eefa xe, m\u00e1y thi c\u00f4ng…). Chi ph\u00ed v\u1eadt li\u1ec7u, chi ph\u00ed d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho xe, m\u00e1y thi c\u00f4ng.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong>
\n– K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1eed d\u1ee5ng xe, m\u00e1y thi c\u00f4ng v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang”.<\/span>
\n– K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0o TK 632.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 623 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng, c\u00f3 6 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6231 – Chi ph\u00ed nh\u00e2n c\u00f4ng: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh l\u01b0\u01a1ng ch\u00ednh, l\u01b0\u01a1ng ph\u1ee5, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u khi\u1ec3n xe, m\u00e1y thi c\u00f4ng, ph\u1ee5c v\u1ee5 m\u00e1y thi c\u00f4ng nh\u01b0: V\u1eadn chuy\u1ec3n, cung c\u1ea5p nhi\u00ean li\u1ec7u, v\u1eadt li\u1ec7u… cho xe, m\u00e1y thi c\u00f4ng.<\/span>
\nT\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n s\u1eed d\u1ee5ng xe, m\u00e1y thi c\u00f4ng. C\u00e1c kho\u1ea3n tr\u00edch n\u00e0y \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 627 “Chi ph\u00ed s\u1ea3n xu\u1ea5t chung”.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6232 – Chi ph\u00ed v\u1eadt li\u1ec7u: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed nhi\u00ean li\u1ec7u (x\u0103ng, d\u1ea7u, m\u1ee1…), v\u1eadt li\u1ec7u kh\u00e1c ph\u1ee5c v\u1ee5 xe, m\u00e1y thi c\u00f4ng.
\n<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6233 – Chi ph\u00ed d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 lao \u0111\u1ed9ng li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a xe, m\u00e1y thi c\u00f4ng.
\n<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6234 – Chi ph\u00ed kh\u1ea5u hao m\u00e1y thi c\u00f4ng: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao xe, m\u00e1y thi c\u00f4ng s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh.
\n<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6237 – Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i nh\u01b0 thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa xe, m\u00e1y thi c\u00f4ng; ti\u1ec1n mua b\u1ea3o hi\u1ec3m xe, m\u00e1y thi c\u00f4ng; chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, ti\u1ec1n thu\u00ea TSC\u0110, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5,…
\n<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6238 – Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a xe, m\u00e1y thi c\u00f4ng.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/strong><\/span><\/h2>\n

H\u1ea1ch to\u00e1n chi ph\u00ed s\u1eed d\u1ee5ng xe, m\u00e1y thi c\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng: T\u1ed5 ch\u1ee9c \u0111\u1ed9i m\u00e1y thi c\u00f4ng ri\u00eang chuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c kh\u1ed1i l\u01b0\u1ee3ng thi c\u00f4ng b\u1eb1ng m\u00e1y ho\u1eb7c giao m\u00e1y thi c\u00f4ng cho c\u00e1c \u0111\u1ed9i, x\u00ed nghi\u1ec7p x\u00e2y l\u1eafp:<\/span><\/p>\n

a) N\u1ebfu t\u1ed5 ch\u1ee9c \u0111\u1ed9i xe, m\u00e1y thi c\u00f4ng ri\u00eang, \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n v\u00e0 c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang, th\u00ec c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u01b0 sau:<\/span><\/p>\n

– H\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i xe, m\u00e1y thi c\u00f4ng, ghi:<\/span>
\nN\u1ee3 TK 621, 622, 627<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152, 331, 334, 214,…<\/span><\/p>\n

– H\u1ea1ch to\u00e1n chi ph\u00ed s\u1eed d\u1ee5ng xe, m\u00e1y v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh ca xe, m\u00e1y th\u1ef1c hi\u1ec7n tr\u00ean t\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u00e0nh ca m\u00e1y (theo gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf ho\u1eb7c gi\u00e1 kho\u00e1n n\u1ed9i b\u1ed9) cung c\u1ea5p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng x\u00e2y, l\u1eafp (c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh); tu\u1ef3 theo ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 m\u1ed1i quan h\u1ec7 gi\u1eefa \u0111\u1ed9i xe m\u00e1y thi c\u00f4ng v\u1edbi \u0111\u01a1n v\u1ecb x\u00e2y, l\u1eafp c\u00f4ng tr\u00ecnh \u0111\u1ec3 ghi s\u1ed5:<\/span><\/p>\n

+ N\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 xe, m\u00e1y l\u1eabn nhau gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn, ghi:<\/span>
\nN\u1ee3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (6238 – Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

+ N\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c b\u00e1n d\u1ecbch v\u1ee5 xe, m\u00e1y l\u1eabn nhau gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn trong n\u1ed9i b\u1ed9, ghi:<\/span>
\nN\u1ee3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (6238 – Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c) <\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (33311) (thu\u1ebf <\/span>GTGT ph\u1ea3i n\u1ed9p t\u00ednh tr\u00ean gi\u00e1 b\u00e1n n\u1ed9i <\/span>b\u1ed9 v\u1ec1 ca xe, m\u00e1y b\u00e1n d\u1ecbch v\u1ee5)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (chi ti\u1ebft cung <\/span>c\u1ea5p d\u1ecbch v\u1ee5 trong n\u1ed9i b\u1ed9).<\/span><\/p>\n

b) N\u1ebfu kh\u00f4ng t\u1ed5 ch\u1ee9c \u0110\u1ed9i xe, m\u00e1y thi c\u00f4ng ri\u00eang; ho\u1eb7c c\u00f3 t\u1ed5 ch\u1ee9c \u0110\u1ed9i xe, m\u00e1y thi c\u00f4ng ri\u00eang nh\u01b0ng kh\u00f4ng t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang cho \u0111\u1ed9i th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed s\u1eed d\u1ee5ng xe, m\u00e1y (k\u1ec3 c\u1ea3 chi ph\u00ed th\u01b0\u1eddng xuy\u00ean v\u00e0 chi ph\u00ed t\u1ea1m th\u1eddi nh\u01b0: ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0u \u0111\u1ed9ng c\u1ee7a xe, m\u00e1y thi c\u00f4ng) s\u1ebd h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n \u0111i\u1ec1u khi\u1ec3n xe, m\u00e1y, ph\u1ee5c v\u1ee5 xe, m\u00e1y, ghi: <\/span>
\nN\u1ee3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (6231 – Chi ph\u00ed nh\u00e2n c\u00f4ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

– Khi xu\u1ea5t kho v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a xe, m\u00e1y thi c\u00f4ng trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (6232 – Chi ph\u00ed v\u1eadt li\u1ec7u)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 153.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p mua v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 s\u1eed d\u1ee5ng ngay (kh\u00f4ng qua nh\u1eadp kho) cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a xe, m\u00e1y thi c\u00f4ng trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (6232)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf)<\/span>
\nC\u00f3 c\u00e1c TK 331, 111, 112,…<\/span><\/p>\n

– Tr\u00edch kh\u1ea5u hao xe, m\u00e1y thi c\u00f4ng s\u1eed d\u1ee5ng \u1edf \u0110\u1ed9i xe, m\u00e1y thi c\u00f4ng, ghi:<\/span>
\nN\u1ee3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (6234 – Chi ph\u00ed kh\u1ea5u hao m\u00e1y thi c\u00f4ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/span><\/p>\n

– Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u00e1t sinh (s\u1eeda ch\u1eefa xe, m\u00e1y thi c\u00f4ng, \u0111i\u1ec7n, n\u01b0\u1edbc, ti\u1ec1n thu\u00ea TSC\u0110, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5,…), ghi:<\/span>
\nN\u1ee3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (6237)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,…<\/span><\/p>\n

– Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c ph\u00e1t sinh, ghi:<\/span>
\nN\u1ee3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (6238 – Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112,…<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eed d\u1ee5ng xe, m\u00e1y (chi ph\u00ed th\u1ef1c t\u1ebf ca xe, m\u00e1y) t\u00ednh cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, ghi: <\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (kho\u1ea3n m\u1ee5c chi ph\u00ed <\/span>
\n s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng)<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb\u00a0C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng Theo \u0110i\u1ec1u 86\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y nh\u01b0 sau: 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5..<\/p>\n","protected":false},"author":7,"featured_media":4096,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[416],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3954"}],"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=3954"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3954\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4096"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3954"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}