{"id":10986,"date":"2015-08-26T04:27:22","date_gmt":"2015-08-26T04:27:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10986"},"modified":"2015-08-28T08:07:59","modified_gmt":"2015-08-28T08:07:59","slug":"so-do-ke-toan-co-phieu-quy-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10986","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 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 t\u1edbi c\u1ed5 phi\u1ebfu qu\u1ef9.\u00a0K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 73 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh: T\u00e0i kho\u1ea3n 419 – c\u1ed5 phi\u1ebfu qu\u1ef9 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh\u00a0gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng gi\u1ea3m c\u1ee7a s\u1ed1 c\u1ed5 phi\u1ebfu do c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n mua l\u1ea1i trong \u00a0s\u1ed1 c\u1ed5 phi\u1ebfu do c\u00f4ng ty \u0111\u00f3 \u0111\u00e3 ph\u00e1t h\u00e0nh ra c\u00f4ng ch\u00fang \u0111\u1ec3 sau \u0111\u00f3 s\u1ebd t\u00e1i ph\u00e1t h\u00e0nh l\u1ea1i (g\u1ecdi l\u00e0 c\u1ed5 phi\u1ebfu qu\u1ef9).\u00a0C\u1ed5 phi\u1ebfu qu\u1ef9 l\u00e0 c\u1ed5 phi\u1ebfu do c\u00f4ng ty ph\u00e1t h\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c mua l\u1ea1i b\u1edfi ch\u00ednh c\u00f4ng ty ph\u00e1t h\u00e0nh, nh\u01b0ng n\u00f3 kh\u00f4ng b\u1ecb h\u1ee7y b\u1ecf v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c t\u00e1i ph\u00e1t h\u00e0nh tr\u1edf l\u1ea1i trong kho\u1ea3ng th\u1eddi gian theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n. C\u00e1c c\u1ed5 phi\u1ebfu qu\u1ef9 do c\u00f4ng ty n\u1eafm gi\u1eef kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn c\u1ed5 t\u1ee9c, kh\u00f4ng c\u00f3 quy\u1ec1n b\u1ea7u c\u1eed hay tham gia chia ph\u1ea7n t\u00e0i s\u1ea3n khi c\u00f4ng ty gi\u1ea3i th\u1ec3. Khi chia c\u1ed5 t\u1ee9c cho c\u00e1c c\u1ed5 ph\u1ea7n, c\u00e1c c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111ang do c\u00f4ng ty n\u1eafm gi\u1eef \u0111\u01b0\u1ee3c coi l\u00e0 c\u1ed5 phi\u1ebfu ch\u01b0a b\u00e1n.<\/span><\/p>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi c\u1ed5 phi\u1ebfu qu\u1ef9\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 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 419 – C\u1ed5 phi\u1ebfu qu\u1ef9<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u1ea7n c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p vay ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0ng theo Th\u00f4ng t\u01b0 200\/204\/TT-BTC<\/a><\/span><\/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 t\u1edbi c\u1ed5 phi\u1ebfu qu\u1ef9. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":11106,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1339],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10986"}],"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=10986"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10986\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11106"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10986"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}