{"id":4315,"date":"2015-07-25T10:40:00","date_gmt":"2015-07-25T10:40:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4315"},"modified":"2015-07-25T23:24:42","modified_gmt":"2015-07-25T23:24:42","slug":"cach-hach-toan-tai-san-co-dinh-vo-hinh-tk-213","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4315","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh – TK 213"},"content":{"rendered":"

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

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n \u00a0TK 213- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh , theo \u0110i\u1ec1u 37\u00a0\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>\u00a0m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

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

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m TSC\u0110 v\u00f4 h\u00ecnh c\u1ee7a doanh nghi\u1ec7p. TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, nh\u01b0ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb v\u00e0 do doanh nghi\u1ec7p n\u1eafm gi\u1eef, s\u1eed d\u1ee5ng trong SXKD, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c thu\u00ea, ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 213 – TSC\u0110 v\u00f4 h\u00ecnh<\/span><\/strong><\/span><\/p>\n

B\u00ean N\u1ee3: Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh t\u0103ng.<\/span><\/p>\n

B\u00ean C\u00f3: Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh gi\u1ea3m.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh hi\u1ec7n c\u00f3 \u1edf doanh nghi\u1ec7p.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 213 – TSC\u0110 v\u00f4 h\u00ecnh, c\u00f3 7 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2131 – Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 chi ra li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u01b0: Ti\u1ec1n chi ra \u0111\u1ec3 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chi ph\u00ed cho \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, san l\u1ea5p m\u1eb7t b\u1eb1ng (tr\u01b0\u1eddng h\u1ee3p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ri\u00eang bi\u1ec7t \u0111\u1ed1i v\u1edbi giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac tr\u00ean \u0111\u1ea5t), l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3)… T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c chi ph\u00ed chi ra \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2132 – Quy\u1ec1n ph\u00e1t h\u00e0nh: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf doanh nghi\u1ec7p \u0111\u00e3 chi ra \u0111\u1ec3 c\u00f3 quy\u1ec1n ph\u00e1t h\u00e0nh.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2133 – B\u1ea3n quy\u1ec1n, b\u1eb1ng s\u00e1ng ch\u1ebf: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf chi ra \u0111\u1ec3 c\u00f3 b\u1ea3n quy\u1ec1n t\u00e1c gi\u1ea3, b\u1eb1ng s\u00e1ng ch\u1ebf.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2134 – Nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c mua nh\u00e3n hi\u1ec7u h\u00e0ng ho\u00e1.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2135 – Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf doanh nghi\u1ec7p \u0111\u00e3 chi ra \u0111\u1ec3 c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2136 – Gi\u1ea5y ph\u00e9p v\u00e0 gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 c\u00e1c kho\u1ea3n chi ra \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c \u0111\u00f3, nh\u01b0: Gi\u1ea5y ph\u00e9p khai th\u00e1c, gi\u1ea5y ph\u00e9p s\u1ea3n xu\u1ea5t lo\u1ea1i s\u1ea3n ph\u1ea9m m\u1edbi,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2138 – TSC\u0110 v\u00f4 h\u00ecnh kh\u00e1c: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c lo\u1ea1i TSC\u0110 v\u00f4 h\u00ecnh kh\u00e1c ch\u01b0a quy \u0111\u1ecbnh ph\u1ea3n \u00e1nh \u1edf c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean.<\/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><\/p>\n

3.1. Mua TSC\u0110 v\u00f4 h\u00ecnh:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 v\u00f4 h\u00ecnh d\u00f9ng v\u00e0o SXKD h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 141 – T\u1ea1m \u1ee9ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 v\u00f4 h\u00ecnh d\u00f9ng v\u00e0o SXKD h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, ghi:<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\nC\u00f3 TK 112, 331,…(t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

3.2. Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 v\u00f4 h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/span><\/p>\n

– Khi mua TSC\u0110 v\u00f4 h\u00ecnh d\u00f9ng v\u00e0o SXKD h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p t\u00ednh b\u1eb1ng s\u1ed1 <\/span>ch\u00eanh l\u1ec7ch gi\u1eefa T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (n\u1ebfu c\u00f3))<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

– Khi mua TSC\u0110 v\u00f4 h\u00ecnh d\u00f9ng v\u00e0o SXKD h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, ghi:<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay \u0111\u00e3 c\u00f3 thu\u1ebf GTGT)<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p t\u00ednh b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch <\/span>gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

– H\u00e0ng k\u1ef3 t\u00ednh s\u1ed1 l\u00e3i ph\u1ea3i tr\u1ea3 v\u1ec1 mua TSC\u0110 v\u00f4 h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, ghi:<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

– Khi thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, ghi: <\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

3.3. TSC\u0110 v\u00f4 h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i.<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i hai TSC\u0110 v\u00f4 h\u00ecnh t\u01b0\u01a1ng t\u1ef1: Khi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh t\u01b0\u01a1ng t\u1ef1 do trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 v\u00f4 h\u00ecnh t\u01b0\u01a1ng t\u1ef1 v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho SXKD, ghi:<\/span>
\n N\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh nh\u1eadn v\u1ec1 ghi theo <\/span>gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2143) (s\u1ed1 \u0111\u00e3 kh\u1ea5u hao TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i). <\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i hai TSC\u0110 v\u00f4 h\u00ecnh kh\u00f4ng t\u01b0\u01a1ng t\u1ef1:<\/span><\/p>\n

– Ghi gi\u1ea3m TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0a \u0111i trao \u0111\u1ed5i, ghi:<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb \u0111\u00e3 kh\u1ea5u hao)<\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh s\u1ed1 thu nh\u1eadp do trao \u0111\u1ed5i TSC\u0110, ghi: <\/span>
\n N\u1ee3 TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Ghi t\u0103ng TSC\u0110 v\u00f4 h\u00ecnh nh\u1eadn trao \u0111\u1ed5i v\u1ec1, ghi:<\/span>
\n N\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 nh\u1eadn v\u1ec1)<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

3.4. Gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p trong giai \u0111o\u1ea1n tri\u1ec3n khai:<\/span><\/p>\n

a) Khi ph\u00e1t sinh chi ph\u00ed trong giai \u0111o\u1ea1n tri\u1ec3n khai x\u00e9t th\u1ea5y k\u1ebft qu\u1ea3 tri\u1ec3n khai kh\u00f4ng tho\u1ea3 m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh th\u00ec t\u1eadp h\u1ee3p v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ho\u1eb7c t\u1eadp h\u1ee3p v\u00e0o chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb l\u1edbn) ho\u1eb7c<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152, 153, 331,…<\/span><\/p>\n

b) Khi x\u00e9t th\u1ea5y k\u1ebft qu\u1ea3 tri\u1ec3n khai tho\u1ea3 m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh th\u00ec:<\/span><\/p>\n

– T\u1eadp h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh \u1edf giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u1ec3 h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh, ghi:<\/span>
\nN\u1ee3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332 – n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152, 153, 331,…<\/span><\/p>\n

– Khi k\u1ebft th\u00fac giai \u0111o\u1ea1n tri\u1ec3n khai, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh, ghi:<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n

3.5. Khi mua TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f9ng v\u1edbi mua nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac tr\u00ean \u0111\u1ea5t th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang bi\u1ec7t gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac) <\/span>
\n N\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332 – n\u1ebfu c\u00f3) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,…<\/span><\/p>\n

3.6. Khi TSC\u0110 v\u00f4 h\u00ecnh h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i thanh to\u00e1n b\u1eb1ng ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n c\u1ee7a c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n, nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n, ghi:<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

3.7. Khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho ho\u1ea1t \u0111\u1ed9ng SXKD:<\/span><\/p>\n

– Khi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng, ghi:<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

– Chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn TSC\u0110 v\u00f4 h\u00ecnh nh\u1eadn t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng, ghi:<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh<\/span>
\nC\u00f3 TK 111, 112,…<\/span><\/p>\n

3.8. Khi doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 giao quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ghi:<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

3.9. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a B\u0110S \u0111\u1ea7u t\u01b0 l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t sang TSC\u0110 v\u00f4 h\u00ecnh, ghi:<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (2131)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 217 – B\u0110S \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n s\u1ed1 hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a B\u0110S \u0111\u1ea7u t\u01b0 sang s\u1ed1 hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh, ghi: <\/span>
\n N\u1ee3 TK 2147 – Hao m\u00f2n B\u0110S \u0111\u1ea7u t\u01b0<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 2143 – Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n

3.10. Khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 v\u00f4 h\u00ecnh, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i x\u00e1c \u0111\u1ecbnh l\u00e0 v\u1ed1n g\u00f3p nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh \u0111em \u0111i g\u00f3p v\u1ed1n, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 221, 222 (theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2143) (s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch)<\/span>
\nN\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 <\/span>tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i x\u00e1c \u0111\u1ecbnh l\u00e0 v\u1ed1n g\u00f3p l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh \u0111em \u0111i g\u00f3p v\u1ed1n, ghi: <\/span>
\n N\u1ee3 c\u00e1c TK 221, 222 (theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2143) (s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn <\/span>h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh).<\/span><\/p>\n

3.11. H\u1ea1ch to\u00e1n vi\u1ec7c nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 h\u1ea1ch to\u00e1n nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110 h\u1eefu h\u00ecnh (xem h\u01b0\u1edbng d\u1eabn \u1edf TK 211).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh – TK 213 theo \u0110i\u1ec1u 37 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4422,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[490],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4315"}],"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=4315"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4315\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4422"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4315"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}