{"id":3984,"date":"2015-07-25T07:31:00","date_gmt":"2015-07-25T07:31:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3984"},"modified":"2015-07-25T08:36:28","modified_gmt":"2015-07-25T08:36:28","slug":"cach-hach-toan-quy-dau-tu-phat-trien-tai-khoan-414","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3984","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n – T\u00e0i kho\u1ea3n 414"},"content":{"rendered":"

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

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n – T\u00e0i kho\u1ea3n 414 theo \u0110i\u1ec1u 70\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

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

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

b) Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o vi\u1ec7c \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c \u0111\u1ea7u t\u01b0 chi\u1ec1u s\u00e2u c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

c) Vi\u1ec7c tr\u00edch v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ph\u1ea3i theo ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i doanh nghi\u1ec7p ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

d) Doanh nghi\u1ec7p kh\u00f4ng ti\u1ebfp t\u1ee5c tr\u00edch Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh. Ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n s\u1ed1 d\u01b0 Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh v\u00e0o Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 414 – Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3: T\u00ecnh h\u00ecnh chi ti\u00eau, s\u1eed d\u1ee5ng qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

B\u00ean C\u00f3: Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n t\u0103ng do \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n hi\u1ec7n c\u00f3.<\/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

a) Trong k\u1ef3, khi t\u1ea1m tr\u00edch l\u1eadp qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 414 – Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/span><\/p>\n

b) Cu\u1ed1i n\u0103m, x\u00e1c \u0111\u1ecbnh s\u1ed1 qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c tr\u00edch, k\u1ebf to\u00e1n t\u00ednh s\u1ed1 \u0111\u01b0\u1ee3c tr\u00edch th\u00eam, ghi:<\/span>
\nN\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 414 – Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, ghi:<\/span>
\n N\u1ee3 TK 414 – Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (theo m\u1ec7nh gi\u00e1) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t <\/span>
\n h\u00e0nh cao h\u01a1n m\u1ec7nh gi\u00e1, n\u1ebfu c\u00f3).<\/span><\/p>\n

d) Chuy\u1ec3n s\u1ed1 d\u01b0 qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh: S\u1ed1 d\u01b0 qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh hi\u1ec7n c\u00f3 t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, ghi:<\/span>
\n N\u1ee3 TK 415 – Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 414 – Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/span><\/p>\n

\u0111) Khi doanh nghi\u1ec7p b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n sang V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span>
\nN\u1ee3 TK 414 – Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n – T\u00e0i kho\u1ea3n 414 theo \u0110i\u1ec1u 70\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t nh\u01b0 sau: 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh..<\/p>\n","protected":false},"author":7,"featured_media":4133,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[422],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3984"}],"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=3984"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3984\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4133"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3984"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}