{"id":10584,"date":"2015-08-25T04:29:29","date_gmt":"2015-08-25T04:29:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10584"},"modified":"2015-08-27T10:59:44","modified_gmt":"2015-08-27T10:59:44","slug":"so-do-ke-toan-cac-khoan-dau-tu-vao-cong-ty-con-cong-ty-lien-doanh-lien-ket-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10584","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"S\u01a1<\/h2>\n

\u0110\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u00f3 li\u00ean quan\u00a0\u0111\u1ebfn c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n \u00a0s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n\u00a0c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u00a0theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

1. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n\u00a0\u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span><\/h2>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 41 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy\u00a0\u0111\u1ecbnh th\u00ec T\u00e0i kho\u1ea3n 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, 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 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n tr\u1ef1c ti\u1ebfp v\u00e0o c\u00f4ng ty con. C\u00f4ng ty con l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c (g\u1ecdi l\u00e0 c\u00f4ng ty m\u1eb9)<\/span><\/p>\n

Ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o TK 221 “\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con” khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef tr\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft v\u00e0 c\u00f3 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c nh\u1eb1m thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1m th\u1eddi n\u1eafm gi\u1eef tr\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft t\u1ea1i \u0111\u01a1n v\u1ecb nh\u01b0ng kh\u00f4ng d\u1ef1 \u0111\u1ecbnh th\u1ef1c thi quy\u1ec1n bi\u1ec3u quy\u1ebft do m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 l\u00e0 mua \u2013 b\u00e1n c\u00f4ng c\u1ee5 v\u1ed1n \u0111\u1ec3 ki\u1ebfm l\u1eddi (n\u1eafm gi\u1eef kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i v\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t ch\u1ec9 l\u00e0 t\u1ea1m th\u1eddi) th\u00ec kh\u00f4ng h\u1ea1ch to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y m\u00e0 h\u1ea1ch to\u00e1n l\u00e0 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n.<\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn kho\u1ea3n\u00a0\u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1eb1ng s\u01a1\u00a0\u0111\u1ed1 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 chi ti\u1ebft h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/a><\/span><\/p>\n

2. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n\u00a0\u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/span><\/h2>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 222 –\u00a0\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty li\u00ean doanh v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft; t\u00ecnh h\u00ecnh thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0 li\u00ean doanh, li\u00ean k\u1ebft; c\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft. T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c giao d\u1ecbch d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n.<\/span><\/p>\n

Kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp t\u1eeb 20% \u0111\u1ebfn d\u01b0\u1edbi 50% quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c.<\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi kho\u1ea3n\u00a0\u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1eb1ng c\u00e1c s\u01a1\u00a0\u0111\u1ed3 d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

 <\/p>\n

C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf li\u00ean quan\u00a0\u0111\u1ebfn vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n kho\u1ea3n\u00a0\u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1eb1ng s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/p>\n

\u0110\u1ec3 chi ti\u1ebft h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft – TK 222<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

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

\u0110\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1266,1267,1268],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10584"}],"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=10584"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10584\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10584"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}