{"id":16194,"date":"2015-10-24T07:29:05","date_gmt":"2015-10-24T07:29:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16194"},"modified":"2016-12-13T09:56:29","modified_gmt":"2016-12-13T09:56:29","slug":"nguyen-tac-ke-toan-cac-khoan-dau-tu-von-vao-don-vi-khac-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16194","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n kh\u00e1c v\u1edbi m\u1ee5c \u0111\u00edch n\u1eafm gi\u1eef l\u00e2u d\u00e0i.<\/span><\/p>\n

V\u1eady Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb cho c\u00e1c b\u1ea1n \u1edf b\u00e0i vi\u1ebft\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/p>\n

Theo \u0110i\u1ec1u 40 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n

1. Ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0 va\u0300o \u0111\u01a1n vi\u0323 kha\u0301c g\u00f4\u0300m ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0 va\u0300o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, c\u00f4ng ty li\u00ean k\u00ea\u0301t va\u0300 ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0 go\u0301p v\u00f4\u0301n kha\u0301c v\u01a1\u0301i mu\u0323c \u0111i\u0301ch n\u0103\u0301m gi\u01b0\u0303 l\u00e2u da\u0300i. Vi\u00ea\u0323c \u0111\u00e2\u0300u t\u01b0 co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n d\u01b0\u01a1\u0301i ca\u0301c hi\u0300nh th\u01b0\u0301c:<\/span><\/p>\n

a) \u0110\u00e2\u0300u t\u01b0 d\u01b0\u01a1\u0301i hi\u0300nh th\u01b0\u0301c go\u0301p v\u00f4\u0301n va\u0300o \u0111\u01a1n vi\u0323 kha\u0301c (do b\u00ean \u0111\u01b0\u01a1\u0323c \u0111\u00e2\u0300u t\u01b0 huy \u0111\u00f4\u0323ng v\u00f4\u0301n): Theo hi\u0300nh th\u01b0\u0301c na\u0300y, ta\u0300i sa\u0309n cu\u0309a b\u00ean go\u0301p v\u00f4\u0301n \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n va\u0300o Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n cu\u0309a b\u00ean nh\u00e2\u0323n v\u00f4\u0301n go\u0301p;<\/span><\/p>\n

b) \u0110\u00e2\u0300u t\u01b0 d\u01b0\u01a1\u0301i hi\u0300nh th\u01b0\u0301c mua la\u0323i ph\u00e2\u0300n v\u00f4\u0301n go\u0301p ta\u0323i \u0111\u01a1n vi\u0323 kha\u0301c (mua la\u0323i ph\u00e2\u0300n v\u00f4\u0301n cu\u0309a chu\u0309 s\u01a1\u0309 h\u01b0\u0303u): Theo hi\u0300nh th\u01b0\u0301c na\u0300y, ta\u0300i sa\u0309n cu\u0309a b\u00ean mua (b\u00ean \u0111\u00e2\u0300u t\u01b0, nh\u00e2\u0323n chuy\u00ea\u0309n nh\u01b0\u01a1\u0323ng v\u00f4\u0301n go\u0301p) \u0111\u01b0\u01a1\u0323c chuy\u00ea\u0309n cho b\u00ean ba\u0301n (b\u00ean chuy\u00ea\u0309n nh\u01b0\u01a1\u0323ng v\u00f4\u0301n go\u0301p) ma\u0300 kh\u00f4ng \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n va\u0300o Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n cu\u0309a \u0111\u01a1n vi\u0323 pha\u0301t ha\u0300nh c\u00f4ng cu\u0323 v\u00f4\u0301n (b\u00ean \u0111\u01b0\u01a1\u0323c \u0111\u00e2\u0300u t\u01b0).<\/span><\/p>\n

2. Khi th\u01b0\u0323c hi\u00ea\u0323n \u0111\u00e2\u0300u t\u01b0 b\u0103\u0300ng ta\u0300i sa\u0309n phi ti\u00ea\u0300n t\u00ea\u0323, nha\u0300 \u0111\u00e2\u0300u t\u01b0 pha\u0309i c\u0103n c\u01b0\u0301 va\u0300o hi\u0300nh th\u01b0\u0301c \u0111\u00e2\u0300u t\u01b0 \u0111\u00ea\u0309 a\u0301p du\u0323ng ph\u01b0\u01a1ng pha\u0301p k\u00ea\u0301 toa\u0301n m\u00f4\u0323t ca\u0301ch phu\u0300 h\u01a1\u0323p, cu\u0323 th\u00ea\u0309:<\/span><\/p>\n

a) N\u00ea\u0301u \u0111\u00e2\u0300u t\u01b0 d\u01b0\u01a1\u0301i hi\u0300nh th\u01b0\u0301c go\u0301p v\u00f4\u0301n b\u0103\u0300ng ta\u0300i sa\u0309n phi ti\u00ea\u0300n t\u00ea\u0323, nha\u0300 \u0111\u00e2\u0300u t\u01b0 pha\u0309i \u0111a\u0301nh gia\u0301 la\u0323i ta\u0300i sa\u0309n mang \u0111i go\u0301p v\u00f4\u0301n tr\u00ean c\u01a1 s\u01a1\u0309 tho\u0309a thu\u00e2\u0323n. Ph\u00e2\u0300n ch\u00eanh l\u00ea\u0323ch gi\u01b0\u0303a gia\u0301 tri\u0323 ghi s\u00f4\u0309 ho\u0103\u0323c gia\u0301 tri\u0323 co\u0300n la\u0323i va\u0300 gia\u0301 tri\u0323 \u0111a\u0301nh gia\u0301 la\u0323i cu\u0309a ta\u0300i sa\u0309n mang \u0111i go\u0301p v\u00f4\u0301n \u0111\u01b0\u01a1\u0323c k\u00ea\u0301 toa\u0301n la\u0300 thu nh\u00e2\u0323p kha\u0301c ho\u0103\u0323c chi phi\u0301 kha\u0301c;<\/span><\/p>\n

b) N\u00ea\u0301u \u0111\u00e2\u0300u t\u01b0 d\u01b0\u01a1\u0301i hi\u0300nh th\u01b0\u0301c mua la\u0323i ph\u00e2\u0300n v\u00f4\u0301n go\u0301p cu\u0309a \u0111\u01a1n vi\u0323 kha\u0301c va\u0300 thanh toa\u0301n cho b\u00ean chuy\u00ea\u0309n nh\u01b0\u01a1\u0323ng v\u00f4\u0301n b\u0103\u0300ng ta\u0300i sa\u0309n phi ti\u00ea\u0300n t\u00ea\u0323:<\/span><\/p>\n

– N\u00ea\u0301u ta\u0300i sa\u0309n phi ti\u00ea\u0300n t\u00ea\u0323 du\u0300ng \u0111\u00ea\u0309 thanh toa\u0301n la\u0300 ha\u0300ng t\u00f4\u0300n kho, nha\u0300 \u0111\u00e2\u0300u t\u01b0 pha\u0309i k\u00ea\u0301 toa\u0301n nh\u01b0 giao di\u0323ch ba\u0301n ha\u0300ng t\u00f4\u0300n kho d\u01b0\u01a1\u0301i hi\u0300nh th\u01b0\u0301c ha\u0300ng \u0111\u00f4\u0309i ha\u0300ng (ghi nh\u00e2\u0323n doanh thu, gia\u0301 v\u00f4\u0301n cu\u0309a ha\u0300ng t\u00f4\u0300n kho mang \u0111i trao \u0111\u00f4\u0309i l\u00e2\u0301y ph\u00e2\u0300n v\u00f4\u0301n \u0111\u01b0\u01a1\u0323c mua);<\/span><\/p>\n

– N\u00ea\u0301u ta\u0300i sa\u0309n phi ti\u00ea\u0300n t\u00ea\u0323 du\u0300ng \u0111\u00ea\u0309 thanh toa\u0301n la\u0300 TSC\u0110, B\u0110S\u0110T, nha\u0300 \u0111\u00e2\u0300u t\u01b0 pha\u0309i k\u00ea\u0301 toa\u0301n nh\u01b0 giao di\u0323ch nh\u01b0\u01a1\u0323ng ba\u0301n TSC\u0110, B\u0110S\u0110T (ghi nh\u00e2\u0323n doanh thu, thu nh\u00e2\u0323p kha\u0301c, chi phi\u0301 kha\u0301c….);<\/span><\/p>\n

– N\u00ea\u0301u ta\u0300i sa\u0309n phi ti\u00ea\u0300n t\u00ea\u0323 du\u0300ng \u0111\u00ea\u0309 thanh toa\u0301n la\u0300 ca\u0301c c\u00f4ng cu\u0323 v\u00f4\u0301n (c\u00f4\u0309 phi\u00ea\u0301u) ho\u0103\u0323c c\u00f4ng cu\u0323 n\u01a1\u0323 (tra\u0301i phi\u00ea\u0301u, ca\u0301c khoa\u0309n pha\u0309i thu…), nha\u0300 \u0111\u00e2\u0300u t\u01b0 pha\u0309i k\u00ea\u0301 toa\u0301n nh\u01b0 giao di\u0323ch thanh ly\u0301 nh\u01b0\u01a1\u0323ng ba\u0301n ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0 (ghi nh\u00e2\u0323n la\u0303i, l\u00f4\u0303 va\u0300o doanh thu hoa\u0323t \u0111\u00f4\u0323ng ta\u0300i chi\u0301nh ho\u0103\u0323c chi phi\u0301 ta\u0300i chi\u0301nh).<\/span><\/p>\n

3. Gia\u0301 phi\u0301 ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0 \u0111\u01b0\u01a1\u0323c pha\u0309n a\u0301nh theo gia\u0301 g\u00f4\u0301c, bao g\u00f4\u0300m gia\u0301 mua c\u00f4\u0323ng (+) ca\u0301c chi phi\u0301 li\u00ean quan tr\u01b0\u0323c ti\u00ea\u0301p \u0111\u00ea\u0301n vi\u00ea\u0323c \u0111\u00e2\u0300u t\u01b0 (n\u00ea\u0301u co\u0301), nh\u01b0: Chi phi\u0301 giao di\u0323ch, m\u00f4i gi\u01a1\u0301i, t\u01b0 v\u00e2\u0301n, ki\u00ea\u0309m toa\u0301n, l\u00ea\u0323 phi\u0301, thu\u00ea\u0301 va\u0300 phi\u0301 ng\u00e2n ha\u0300ng…Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p \u0111\u00e2\u0300u t\u01b0 b\u0103\u0300ng ta\u0300i sa\u0309n phi ti\u00ea\u0300n t\u00ea\u0323, gia\u0301 phi\u0301 khoa\u0309n \u0111\u00e2\u0300u t\u01b0 \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n theo gia\u0301 tri\u0323 h\u01a1\u0323p ly\u0301 cu\u0309a ta\u0300i sa\u0309n phi ti\u00ea\u0300n t\u00ea\u0323 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m pha\u0301t sinh.<\/span><\/p>\n

4. K\u00ea\u0301 toa\u0301n pha\u0309i m\u01a1\u0309 s\u00f4\u0309 chi ti\u00ea\u0301t theo do\u0303i khoa\u0309n \u0111\u00e2\u0300u t\u01b0 va\u0300o t\u01b0\u0300ng c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u00ea\u0301t va\u0300 t\u01b0\u0300ng khoa\u0309n \u0111\u00e2\u0300u t\u01b0 va\u0300o \u0111\u01a1n vi\u0323 kha\u0301c. Th\u01a1\u0300i \u0111i\u00ea\u0309m ghi nh\u00e2\u0323n ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0 ta\u0300i chi\u0301nh da\u0300i ha\u0323n la\u0300 th\u01a1\u0300i \u0111i\u00ea\u0309m chi\u0301nh th\u01b0\u0301c co\u0301 quy\u00ea\u0300n s\u01a1\u0309 h\u01b0\u0303u, cu\u0323 th\u00ea\u0309 nh\u01b0 sau:<\/span><\/p>\n

– Ch\u01b0\u0301ng khoa\u0301n ni\u00eam y\u00ea\u0301t \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m kh\u01a1\u0301p l\u00ea\u0323nh (T+0);<\/span><\/p>\n

– Ch\u01b0\u0301ng khoa\u0301n ch\u01b0a ni\u00eam y\u00ea\u0301t, ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0 d\u01b0\u01a1\u0301i hi\u0300nh th\u01b0\u0301c kha\u0301c \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m chi\u0301nh th\u01b0\u0301c co\u0301 quy\u00ea\u0300n s\u01a1\u0309 h\u01b0\u0303u theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t.<\/span><\/p>\n

5. Pha\u0309i ha\u0323ch toa\u0301n \u0111\u00e2\u0300y \u0111u\u0309, ki\u0323p th\u01a1\u0300i ca\u0301c khoa\u0309n c\u00f4\u0309 t\u01b0\u0301c, l\u01a1\u0323i nhu\u00e2\u0323n \u0111\u01b0\u01a1\u0323c chia va\u0300o Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh ri\u00eang cu\u0309a c\u00f4ng ty me\u0323 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111\u01b0\u01a1\u0323c quy\u00ea\u0300n nh\u00e2\u0323n. C\u00f4\u0309 t\u01b0\u0301c, l\u01a1\u0323i nhu\u00e2\u0323n \u0111\u01b0\u01a1\u0323c chia trong m\u00f4\u0323t s\u00f4\u0301 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p \u0111\u01b0\u01a1\u0323c ha\u0323ch toa\u0301n nh\u01b0 sau:<\/span><\/p>\n

a) C\u00f4\u0309 t\u01b0\u0301c, l\u01a1\u0323i nhu\u00e2\u0323n \u0111\u01b0\u01a1\u0323c chia b\u0103\u0300ng ti\u00ea\u0300n ho\u0103\u0323c ta\u0300i sa\u0309n phi ti\u00ea\u0300n t\u00ea\u0323 cho giai \u0111oa\u0323n sau nga\u0300y \u0111\u00e2\u0300u t\u01b0 \u0111\u01b0\u01a1\u0323c ha\u0323ch toa\u0301n va\u0300o doanh thu hoa\u0323t \u0111\u00f4\u0323ng ta\u0300i chi\u0301nh theo gia\u0301 tri\u0323 h\u01a1\u0323p ly\u0301 ta\u0323i nga\u0300y \u0111\u01b0\u01a1\u0323c quy\u00ea\u0300n nh\u00e2\u0323n;<\/span><\/p>\n

b) C\u00f4\u0309 t\u01b0\u0301c, l\u01a1\u0323i nhu\u00e2\u0323n \u0111\u01b0\u01a1\u0323c chia b\u0103\u0300ng ti\u00ea\u0300n ho\u0103\u0323c ta\u0300i sa\u0309n phi ti\u00ea\u0300n t\u00ea\u0323 cho giai \u0111oa\u0323n tr\u01b0\u01a1\u0301c nga\u0300y \u0111\u00e2\u0300u t\u01b0 kh\u00f4ng ha\u0323ch toa\u0301n va\u0300o doanh thu hoa\u0323t \u0111\u00f4\u0323ng ta\u0300i chi\u0301nh ma\u0300 ha\u0323ch toa\u0301n gia\u0309m gia\u0301 tri\u0323 khoa\u0309n \u0111\u00e2\u0300u t\u01b0.<\/span><\/p>\n

c) Khi xa\u0301c \u0111i\u0323nh gia\u0301 tri\u0323 doanh nghi\u00ea\u0323p \u0111\u00ea\u0309 c\u00f4\u0309 ph\u00e2\u0300n hoa\u0301, n\u00ea\u0301u ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0 va\u0300o \u0111\u01a1n vi\u0323 kha\u0301c \u0111a\u0303 \u0111\u01b0\u01a1\u0323c \u0111a\u0301nh gia\u0301 t\u0103ng t\u01b0\u01a1ng \u01b0\u0301ng v\u01a1\u0301i ph\u00e2\u0300n s\u01a1\u0309 h\u01b0\u0303u cu\u0309a doanh nghi\u00ea\u0323p c\u00f4\u0309 ph\u00e2\u0300n hoa\u0301 trong l\u01a1\u0323i nhu\u00e2\u0323n sau thu\u00ea\u0301 ch\u01b0a ph\u00e2n ph\u00f4\u0301i cu\u0309a c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u00ea\u0301t, doanh nghi\u00ea\u0323p c\u00f4\u0309 ph\u00e2\u0300n hoa\u0301 pha\u0309i ghi t\u0103ng v\u00f4\u0301n Nha\u0300 n\u01b0\u01a1\u0301c theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t. Sau \u0111o\u0301, khi nh\u00e2\u0323n \u0111\u01b0\u01a1\u0323c ph\u00e2\u0300n c\u00f4\u0309 t\u01b0\u0301c, l\u01a1\u0323i nhu\u00e2\u0323n \u0111a\u0303 du\u0300ng \u0111\u00ea\u0309 \u0111a\u0301nh gia\u0301 t\u0103ng v\u00f4\u0301n Nha\u0300 n\u01b0\u01a1\u0301c, doanh nghi\u00ea\u0323p c\u00f4\u0309 ph\u00e2\u0300n hoa\u0301 kh\u00f4ng ghi nh\u00e2\u0323n doanh thu hoa\u0323t \u0111\u00f4\u0323ng ta\u0300i chi\u0301nh ma\u0300 ghi gia\u0309m gia\u0301 tri\u0323 khoa\u0309n \u0111\u00e2\u0300u t\u01b0.<\/span><\/p>\n

d) Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p nh\u00e2\u0323n c\u00f4\u0309 t\u01b0\u0301c b\u0103\u0300ng c\u00f4\u0309 phi\u00ea\u0301u thi\u0300 th\u01b0\u0323c hi\u00ea\u0323n theo nguy\u00ean t\u0103\u0301c:<\/span><\/p>\n

– Ca\u0301c \u0111\u01a1n vi\u0323 kh\u00f4ng do Nha\u0300 n\u01b0\u01a1\u0301c n\u0103\u0301m gi\u01b0\u0303 100% v\u00f4\u0301n \u0111i\u00ea\u0300u l\u00ea\u0323 chi\u0309 theo do\u0303i s\u00f4\u0301 l\u01b0\u01a1\u0323ng c\u00f4\u0309 phi\u00ea\u0301u \u0111\u01b0\u01a1\u0323c nh\u00e2\u0323n tr\u00ean thuy\u00ea\u0301t minh Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh, kh\u00f4ng ghi nh\u00e2\u0323n t\u0103ng gia\u0301 tri\u0323 khoa\u0309n \u0111\u00e2\u0300u t\u01b0 va\u0300 doanh thu hoa\u0323t \u0111\u00f4\u0323ng ta\u0300i chi\u0301nh.<\/span><\/p>\n

– Doanh nghi\u00ea\u0323p do Nha\u0300 n\u01b0\u01a1\u0301c s\u01a1\u0309 h\u01b0\u0303u 100% v\u00f4\u0301n \u0111i\u00ea\u0300u l\u00ea\u0323 th\u01b0\u0323c hi\u00ea\u0323n theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t a\u0301p du\u0323ng cho loa\u0323i hi\u0300nh doanh nghi\u00ea\u0323p do Nha\u0300 n\u01b0\u01a1\u0301c s\u01a1\u0309 h\u01b0\u0303u 100% v\u00f4\u0301n \u0111i\u00ea\u0300u l\u00ea\u0323.<\/span><\/p>\n

6. Gia\u0301 v\u00f4\u0301n ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0 ta\u0300i chi\u0301nh khi thanh ly\u0301, nh\u01b0\u01a1\u0323ng ba\u0301n \u0111\u01b0\u01a1\u0323c xa\u0301c \u0111i\u0323nh theo ph\u01b0\u01a1ng pha\u0301p bi\u0300nh qu\u00e2n gia quy\u00ea\u0300n di \u0111\u00f4\u0323ng (bi\u0300nh qu\u00e2n gia quy\u00ea\u0300n theo t\u01b0\u0300ng l\u00e2\u0300n mua).<\/span><\/p>\n

7. Doanh nghi\u00ea\u0323p kh\u00f4ng \u0111\u01b0\u01a1\u0323c ph\u00e2n loa\u0323i la\u0323i khoa\u0309n \u0111\u00e2\u0300u t\u01b0 va\u0300o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u00ea\u0301t tha\u0300nh ch\u01b0\u0301ng khoa\u0301n kinh doanh tr\u01b0\u0300 khi \u0111a\u0303 th\u01b0\u0323c s\u01b0\u0323 thanh ly\u0301, nh\u01b0\u01a1\u0323ng ba\u0301n khoa\u0309n \u0111\u00e2\u0300u t\u01b0, d\u00e2\u0303n \u0111\u00ea\u0301n m\u00e2\u0301t quy\u00ea\u0300n ki\u00ea\u0309m soa\u0301t \u0111\u00f4\u0301i v\u01a1\u0301i c\u00f4ng ty con, m\u00e2\u0301t quy\u00ea\u0300n \u0111\u00f4\u0300ng ki\u00ea\u0309m soa\u0301t \u0111\u00f4\u0301i v\u01a1\u0301i c\u00f4ng ty li\u00ean doanh, va\u0300 kh\u00f4ng co\u0300n a\u0309nh h\u01b0\u01a1\u0309ng \u0111a\u0301ng k\u00ea\u0309 \u0111\u00f4\u0301i v\u01a1\u0301i c\u00f4ng ty li\u00ean k\u00ea\u0301t.<\/span><\/p>\n

8. Vi\u00ea\u0323c xa\u0301c \u0111i\u0323nh quy\u00ea\u0300n ki\u00ea\u0309m soa\u0301t, \u0111\u00f4\u0300ng ki\u00ea\u0309m soa\u0301t, a\u0309nh h\u01b0\u01a1\u0309ng \u0111a\u0301ng k\u00ea\u0309 la\u0300 ta\u0323m th\u01a1\u0300i \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u00ea\u0323n ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ghi nh\u00e2\u0323n ban \u0111\u00e2\u0300u khoa\u0309n \u0111\u00e2\u0300u t\u01b0. Trong tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y, k\u00ea\u0301 toa\u0301n ghi nh\u00e2\u0323n khoa\u0309n \u0111\u00e2\u0300u t\u01b0 la\u0300 \u0111\u00e2\u0300u t\u01b0 go\u0301p v\u00f4\u0301n va\u0300o \u0111\u01a1n vi\u0323 kha\u0301c ho\u0103\u0323c ch\u01b0\u0301ng khoa\u0301n kinh doanh, kh\u00f4ng ghi nh\u00e2\u0323n khoa\u0309n \u0111\u00e2\u0300u t\u01b0 va\u0300o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u00ea\u0301t.<\/span><\/p>\n

9. Khi l\u00e2\u0323p Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh, doanh nghi\u00ea\u0323p pha\u0309i xa\u0301c \u0111i\u0323nh gia\u0301 tri\u0323 khoa\u0309n \u0111\u00e2\u0300u t\u01b0 bi\u0323 t\u00f4\u0309n th\u00e2\u0301t \u0111\u00ea\u0309 tri\u0301ch l\u00e2\u0323p d\u01b0\u0323 pho\u0300ng t\u00f4\u0309n th\u00e2\u0301t \u0111\u00e2\u0300u t\u01b0.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u00e0 K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax mu\u1ed1n gi\u1edbi thi\u1ec7u \u0111\u1ebfn c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/em><\/span><\/p>\n

C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o nh\u1eefng Nguy\u00ean t\u1eafc K\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf c\u00e1c b\u00e0i vi\u1ebft d\u01b0<\/span>\u1edbi \u0111\u00e2y.<\/span><\/span><\/p>\n

Y\u00eau c\u1ea7u v\u00e0 nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

M\u1ed9t s\u1ed1 s\u1eeda \u0111\u1ed5i b\u1ed5 sung th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00ecnh b\u00e0y n\u1ed9i dung v\u1ec1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":16242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1995,4010,4011],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16194"}],"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=16194"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16194\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16242"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16194"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}