{"id":14794,"date":"2015-10-03T04:51:03","date_gmt":"2015-10-03T04:51:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14794"},"modified":"2015-10-05T03:06:54","modified_gmt":"2015-10-05T03:06:54","slug":"chuyen-gia-thu-tu-uu-tien-khi-phan-tich-so-sanh-4-tieu-thuc-anh-huong-toi-gia-thi-truong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14794","title":{"rendered":"Chuy\u1ec3n gi\u00e1 &#8211; Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-14825\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Khi-l\u1eadp-t\u1edd-khai-Giao-d\u1ecbch-li\u00ean-k\u1ebft-b\u1ea1n-c\u1ea7n-ch\u00fa-\u00fd-ph\u00e2n-t\u00edc-gi\u00e1-th\u1ecb-tr\u01b0\u1eddng-\u1ea3nh-ch\u00ednh-300x256.jpg\" alt=\"Chuy\u1ec3n gi\u00e1 - Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng - \u1ea3nh ch\u00ednh\" width=\"213\" height=\"182\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Khi-l\u1eadp-t\u1edd-khai-Giao-d\u1ecbch-li\u00ean-k\u1ebft-b\u1ea1n-c\u1ea7n-ch\u00fa-\u00fd-ph\u00e2n-t\u00edc-gi\u00e1-th\u1ecb-tr\u01b0\u1eddng-\u1ea3nh-ch\u00ednh-300x256.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Khi-l\u1eadp-t\u1edd-khai-Giao-d\u1ecbch-li\u00ean-k\u1ebft-b\u1ea1n-c\u1ea7n-ch\u00fa-\u00fd-ph\u00e2n-t\u00edc-gi\u00e1-th\u1ecb-tr\u01b0\u1eddng-\u1ea3nh-ch\u00ednh.jpg 550w\" sizes=\"(max-width: 213px) 100vw, 213px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Khi l\u1eadp t\u1edd khai Giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea1n c\u1ea7n ch\u00fa \u00fd ph\u00e2n t\u00edc gi\u00e1 th\u1ecb tr\u01b0\u1eddng, v\u00e0 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Khi ph\u00e2n t\u00edch so s\u00e1ch 4 ti\u00eau th\u1ee9c, c\u0169ng c\u1ea7n ch\u00fa \u00fd t\u1edbi th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u1ee7a c\u00e1c ti\u00eau th\u1ee9c n\u00e0y. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax xin<\/a> chia s\u1ebb qua b\u00e0i :\u00a0Chuy\u1ec3n gi\u00e1 &#8211; Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd : Th\u00f4ng t\u01b0 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-662010tt-btc-huong-dan-viec-xac-dinh-gia-thi-truong-trong-giao-dich-kinh-doanh-giua-cac-ben-co-quan-he-lien-ket\/\">66\/2010\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng n\u00eau t\u1ea1i c\u00e1c Ti\u1ebft t\u1eeb 2.1.1 \u0111\u1ebfn 2.1.4 \u0110i\u1ec3m 2.1 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-662010tt-btc-huong-dan-viec-xac-dinh-gia-thi-truong-trong-giao-dich-kinh-doanh-giua-cac-ben-co-quan-he-lien-ket\/\">66\/2010\/TT-BTC<\/a> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u00eau t\u1ea1i \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-662010tt-btc-huong-dan-viec-xac-dinh-gia-thi-truong-trong-giao-dich-kinh-doanh-giua-cac-ben-co-quan-he-lien-ket\/\">66\/2010\/TT-BTC<\/a>. Trong qu\u00e1 tr\u00ecnh ph\u00e2n t\u00edch, \u0111\u1ed1i v\u1edbi c\u00e1c ti\u00eau th\u1ee9c \u01b0u ti\u00ean ph\u1ea3i ph\u00e2n t\u00edch chi ti\u1ebft; \u0111\u1ed1i v\u1edbi c\u00e1c ti\u00eau th\u1ee9c b\u1ed5 tr\u1ee3 c\u00f3 th\u1ec3 kh\u00f4ng ph\u00e2n t\u00edch chi ti\u1ebft nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u1ee7 t\u00ednh ch\u1ea5t c\u01a1 b\u1ea3n c\u1ee7a ti\u00eau th\u1ee9c \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong>V\u00ed d\u1ee5:<\/strong> Gi\u1ea3 s\u1eed C\u00f4ng ty M Vi\u1ec7t Nam (l\u00e0 c\u00f4ng ty con c\u1ee7a C\u00f4ng ty M qu\u1ed1c t\u1ebf) chuy\u00ean kinh doanh 1 lo\u1ea1i s\u1ea3n ph\u1ea9m X c\u00f3 ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ea1t ti\u00eau chu\u1ea9n lo\u1ea1i I \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1i Vi\u1ec7t Nam. Trong n\u0103m 200x, c\u00f4ng ty ch\u1ecdn \u0111\u01b0\u1ee3c 1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp A (gi\u1eefa ch\u00ednh C\u00f4ng ty M Vi\u1ec7t Nam v\u00e0 m\u1ed9t b\u00ean \u0111\u1ed9c l\u1eadp) \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 so s\u00e1nh v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft B (gi\u1eefa C\u00f4ng ty M Vi\u1ec7t Nam v\u00e0 C\u00f4ng ty M qu\u1ed1c t\u1ebf) v\u00e0 hai giao d\u1ecbch n\u00e0y \u0111\u1ec1u c\u00f3 \u0111\u01a1n gi\u00e1 b\u00e1n l\u00e0 3 USD. <\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c ph\u00e2n t\u00edch 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c giao d\u1ecbch A v\u00e0 B \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0\u0110\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m: gi\u1ed1ng nhau (v\u00ec c\u00f9ng l\u00e0 s\u1ea3n ph\u1ea9m do C\u00f4ng ty M Vi\u1ec7t Nam s\u1ea3n xu\u1ea5t);<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng: gi\u1ed1ng nhau (l\u00e0 ch\u00ednh C\u00f4ng ty M Vi\u1ec7t Nam);<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng: Gi\u1ea3 s\u1eed ti\u00eau th\u1ee9c n\u00e0y c\u1ee7a hai giao d\u1ecbch l\u00e0 gi\u1ed1ng nhau tr\u1eeb \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng trong giao d\u1ecbch A l\u00e0 t\u1ea1i kho c\u1ee7a C\u00f4ng ty M Vi\u1ec7t Nam; trong giao d\u1ecbch B l\u00e0 giao h\u00e0ng t\u1ea1i c\u1ea3ng X &#8211; n\u01b0\u1edbc Y v\u00e0 chi ph\u00ed v\u1eadn t\u1ea3i t\u1eeb Vi\u1ec7t Nam \u0111\u1ebfn n\u01b0\u1edbc Y l\u00e0 0,5 USD\/s\u1ea3n ph\u1ea9m thu\u1ed9c tr\u00e1ch nhi\u1ec7m thanh to\u00e1n c\u1ee7a C\u00f4ng ty M Vi\u1ec7t Nam;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0\u0110i\u1ec1u ki\u1ec7n kinh t\u1ebf: Gi\u1ea3 s\u1eed ti\u00eau th\u1ee9c n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m (v\u00ed d\u1ee5: n\u01b0\u1edbc Y kh\u00f4ng c\u00f3 ch\u00ednh s\u00e1ch ki\u1ec3m so\u00e1t gi\u00e1 \u0111\u1ed1i v\u1edbi vi\u1ec7c kinh doanh s\u1ea3n ph\u1ea9m X, \u0111i\u1ec1u ki\u1ec7n b\u00e1n h\u00e0ng \u0111\u1ec1u l\u00e0 b\u00e1n bu\u00f4n, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m X trong n\u01b0\u1edbc Y do b\u00ean mua ch\u1ecbu).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u01b0 v\u1eady, khi th\u1ef1c hi\u1ec7n vi\u1ec7c so s\u00e1nh gi\u00e1 cho th\u1ea5y trong giao d\u1ecbch B ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh gi\u00e1 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch A (c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t l\u00e0 0,5 USD\/s\u1ea3n ph\u1ea9m).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Khi \u0111\u00f3, c\u00f4ng ty M Vi\u1ec7t Nam l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai, t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh thu b\u00e1n s\u1ea3n ph\u1ea9m X trong giao d\u1ecbch B l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 3,5USD\/s\u1ea3n ph\u1ea9m (thay cho \u0111\u01a1n gi\u00e1 c\u0169 l\u00e0 3USD).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/chuyen-gia-xac-dinh-gia-thi-truong-bang-phuong-phap-so-sanh-loi-nhuan\/\">Chuy\u1ec3n gi\u00e1 \u2013 X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/chuyen-gia-xac-dinh-gia-thi-truong-bang-phuong-phap-gia-ban-lai\/\">Chuy\u1ec3n gi\u00e1 \u2013 X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/chuyen-gia-xac-dinh-gia-thi-truong-bang-phuong-phap-so-sanh-gia-giao-dich-doc-lap\/\">Chuy\u1ec3n gi\u00e1 \u2013 X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/chuyen-gia-nguyen-tac-dieu-chinh-khac-biet-trong-yeu-ve-chuc-nang-hoat-dong-cua-cac-doanh-nghiep\/\">Chuy\u1ec3n gi\u00e1 \u2013 Nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u1ec1 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/chuyen-gia-4-tieu-thuc-anh-huong-toi-gia-thi-truong-khi-phan-tich-so-sanh-va-loai-tru-khac-biet\/\">Chuy\u1ec3n gi\u00e1 \u2013 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng khi ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng khi l\u1eadp t\u1edd khai Giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n","protected":false},"author":7,"featured_media":14985,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1838],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14794"}],"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=14794"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14794\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14985"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14794"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}