{"id":4324,"date":"2015-07-25T10:45:42","date_gmt":"2015-07-25T10:45:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4324"},"modified":"2015-07-25T14:37:48","modified_gmt":"2015-07-25T14:37:48","slug":"cach-hach-toan-quy-binh-on-gia-tk-357","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4324","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 – TK 357"},"content":{"rendered":"

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

Theo \u0110i\u1ec1u 65 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1, K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc.<\/span><\/p>\n

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

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng v\u00e0 gi\u00e1 tr\u1ecb Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch l\u1eadp Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tu\u1ef3 theo t\u1eebng ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung th\u00eam v\u00e0o t\u00ean c\u1ee7a Qu\u1ef9 n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh c\u1ee7a m\u00ecnh, v\u00ed d\u1ee5 nh\u01b0 Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 x\u0103ng, d\u1ea7u. <\/span>
\nb) Doanh nghi\u1ec7p ph\u1ea3i tr\u00edch l\u1eadp, s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Doanh nghi\u1ec7p ch\u1ec9 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y n\u1ebfu ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u tr\u00edch l\u1eadp Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3. <\/span>
\nc) Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 khi tr\u00edch l\u1eadp \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, khi s\u1eed d\u1ee5ng Qu\u1ef9 cho m\u1ee5c \u0111\u00edch b\u00ecnh \u1ed5n gi\u00e1, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 357 \u2013 Qu\u1ef9 B\u00ecnh \u1ed5n gi\u00e1<\/span><\/h2>\n

B\u00ean N\u1ee3: S\u1ed1 qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 \u0111\u00e3 s\u1eed d\u1ee5ng.<\/span>
\nB\u00ean C\u00f3: S\u1ed1 tr\u00edch l\u1eadp qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.<\/span>
\nS\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 hi\u1ec7n c\u00f2n c\u1ee7a doanh nghi\u1ec7p cu\u1ed1i k\u1ef3.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1<\/span><\/h2>\n

– Khi tr\u00edch l\u1eadp Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 357 – Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1.<\/span><\/p>\n

– Khi s\u1eed d\u1ee5ng Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1, ghi:<\/span>
\nN\u1ee3 TK 357 – Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Theo \u0110i\u1ec1u 65 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc. 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng v\u00e0 gi\u00e1 tr\u1ecb Qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p..<\/p>\n","protected":false},"author":7,"featured_media":4418,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[492],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4324"}],"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=4324"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4324\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4418"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4324"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}