{"id":14786,"date":"2015-10-03T04:36:25","date_gmt":"2015-10-03T04:36:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14786"},"modified":"2015-10-07T10:14:10","modified_gmt":"2015-10-07T10:14:10","slug":"chuyen-gia-lua-chon-va-so-luong-toi-thieu-cua-giao-dich-doc-lap-khi-so-sanh-va-phan-tich","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14786","title":{"rendered":"Chuy\u1ec3n gi\u00e1 – L\u1ef1a ch\u1ecdn v\u00e0 s\u1ed1 l\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp khi so s\u00e1nh v\u00e0 ph\u00e2n t\u00edch"},"content":{"rendered":"

\"Chuy\u1ec3n<\/h2>\n

Trong t\u1edd khai Giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh, ph\u00e2n t\u00edch \u0111\u01b0a ra gi\u00e1 th\u1ecb tr\u01b0\u1eddng. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00e1ch l\u1ef1a ch\u1ecdn v\u00e0 s\u1ed1 l\u01b0\u1ee3ng t\u1ed1i thi\u1ebfu c\u1ee7a c\u00e1c giao d\u1ecbch n\u00e0y qua b\u00e0i vi\u1ebft:\u00a0Chuy\u1ec3n gi\u00e1 – L\u1ef1a ch\u1ecdn v\u00e0 s\u1ed1 l\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp khi so s\u00e1nh v\u00e0 ph\u00e2n t\u00edch<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd : Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/a><\/span><\/p>\n

1. L\u1ef1a ch\u1ecdn giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/span><\/h2>\n

Khi l\u1ef1a ch\u1ecdn giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh, doanh nghi\u1ec7p \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u1ee7a ch\u00ednh doanh nghi\u1ec7p v\u1edbi \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch \u0111\u1ed9c l\u1eadp n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea1o ra ho\u1eb7c s\u1eafp \u0111\u1eb7t l\u1ea1i t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

V\u00ed d\u1ee5 5: C\u00f4ng ty M t\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u00e0nh l\u1eadp m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t A t\u1ea1i Vi\u1ec7t Nam. Doanh nghi\u1ec7p A c\u00f3 2 giao d\u1ecbch:<\/em><\/span><\/p>\n

(i) B\u00e1n 2.000 s\u1ea3n ph\u1ea9m cho kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp A1 v\u1edbi gi\u00e1 10.000\u0111\/s\u1ea3n ph\u1ea9m theo h\u1ee3p \u0111\u1ed3ng do ch\u00ednh doanh nghi\u1ec7p A tr\u1ef1c ti\u1ebfp th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng trong \u0111i\u1ec1u ki\u1ec7n kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a A;<\/span><\/p>\n

(ii) B\u00e1n 2.000 s\u1ea3n ph\u1ea9m cho kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp M1 v\u1edbi gi\u00e1 0,4USD\/s\u1ea3n ph\u1ea9m theo h\u1ee3p \u0111\u1ed3ng do c\u00f4ng ty m\u1eb9 M tr\u1ef1c ti\u1ebfp th\u01b0\u01a1ng l\u01b0\u1ee3ng k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 ch\u1ec9 \u0111\u1ecbnh doanh nghi\u1ec7p A giao h\u00e0ng cho kh\u00e1ch h\u00e0ng M1. Ti\u1ec1n b\u00e1n h\u00e0ng do c\u00f4ng ty M tr\u1ef1c ti\u1ebfp thanh to\u00e1n ho\u1eb7c do kh\u00e1ch h\u00e0ng M1 thanh to\u00e1n cho doanh nghi\u1ec7p A.<\/span><\/p>\n

Ph\u00e2n t\u00edch so s\u00e1nh:<\/span><\/p>\n

– Giao d\u1ecbch (i) l\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u1ee7a ch\u00ednh doanh nghi\u1ec7p A;<\/span><\/p>\n

– Giao d\u1ecbch (ii) kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u1ee7a ch\u00ednh doanh nghi\u1ec7p A v\u00ec m\u1eb7c d\u00f9 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c xu\u1ea5t kho t\u1eeb doanh nghi\u1ec7p A v\u00e0 g\u1eedi \u0111\u1ebfn cho kh\u00e1ch h\u00e0ng M1 l\u00e0 hai b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng c\u00f3 s\u1ef1 tham gia v\u00e0 ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0o vi\u1ec7c th\u01b0\u01a1ng l\u01b0\u1ee3ng, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u00e0 thanh to\u00e1n.<\/span><\/p>\n

2. S\u1ed1 l\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh sau khi ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/h2>\n

2.1. 01 giao d\u1ecbch – trong tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu;<\/span><\/p>\n

2.2. 03 giao d\u1ecbch – trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 kh\u00e1c bi\u1ec7t nh\u01b0ng doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu;<\/span><\/p>\n

2.3. 04 giao d\u1ecbch – trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 kh\u00e1c bi\u1ec7t nh\u01b0ng doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u00f4ng tin, d\u1eef li\u1ec7u l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 lo\u1ea1i tr\u1eeb h\u1ea7u h\u1ebft c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c lo\u1ea1i tr\u1eeb ti\u1ebfp c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn v\u1ec1 bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n t\u1ea1i \u0110i\u1ec3m 1.2 Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 66\/2010\/TT-BTC.<\/span><\/p>\n

Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn, c\u00e1ch t\u00ednh th\u1ee9 nh\u1ea5t \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Ti\u1ebft 2.5.2.1 \u0110i\u1ec3m 2.5 Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ph\u1ea7n B c\u1ee7a Th\u00f4ng t\u01b0 66\/2010\/TT-BTC.<\/span><\/p>\n

3. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh theo c\u00e1c nguy\u00ean t\u1eafc t\u1eeb c\u00e1c \u0110i\u1ec3m 1.1 \u0111\u1ebfn \u0110i\u1ec3m 1.6 Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/a> do t\u00ednh ch\u1ea5t duy nh\u1ea5t v\u00e0 \u0111\u1eb7c th\u00f9 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 6 ph\u1ea7n B Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/span><\/h2>\n

M\u1eddi c\u00e1c b\u1ea1n xem ti\u1ebfp t\u1ea1i:<\/span><\/p>\n

 <\/p>\n

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

Trong t\u1edd khai Giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh, ph\u00e2n t\u00edch \u0111\u01b0a ra gi\u00e1 th\u1ecb tr\u01b0\u1eddng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1ch l\u1ef1a ch\u1ecdn v\u00e0 s\u1ed1 l\u01b0\u1ee3ng t\u1ed1i thi\u1ebfu c\u1ee7a c\u00e1c giao d\u1ecbch n\u00e0y qua b\u00e0i vi\u1ebft:\u00a0Chuy\u1ec3n gi\u00e1 – L\u1ef1a ch\u1ecdn v\u00e0 s\u1ed1..<\/p>\n","protected":false},"author":7,"featured_media":14987,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1847],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14786"}],"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=14786"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14786\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14987"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14786"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}