{"id":16355,"date":"2015-12-03T04:07:01","date_gmt":"2015-12-03T04:07:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16355"},"modified":"2015-12-03T10:20:32","modified_gmt":"2015-12-03T10:20:32","slug":"bao-cao-luu-chuyen-tien-te-nam-theo-phuong-phap-gian-tiep-cua-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16355","title":{"rendered":"B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt;\">L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #000000;\"><em><strong><span style=\"font-size: 14pt;\">B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n <span style=\"color: #ff0000;\">t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<br \/>\n<\/span><\/strong><\/em><\/span><strong>____________________________________________<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp m\u01a1\u0301i nh\u00e2\u0301t n\u0103m 2015 c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC cu\u0309a B\u00f4\u0323 ta\u0300i chi\u0301nh, ban ha\u0300nh nga\u0300y 22\/12\/2014,\u00a0c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y\u00a01\/1\/2015.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/bao-cao-luu-chuyen-tien-te-giua-nien-do-dang-tom-luoc-theo-thong-tu-2002014tt-btc\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT\/BTC\u00a0<\/a>thay th\u1ebf <strong>Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC<\/strong>\u00a0v\u00e0 <strong>Th\u00f4ng t\u01b0 s\u1ed1 244\/2009\/TT-BTC<\/strong>.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u cho c\u00e1c b\u1ea1n m\u1eabu b\u1ea3ng B\u00e1o c\u00e1o L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp c\u1ee7a <strong>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong>.\u00a0<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"228\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/strong><\/span><\/td>\n<td width=\"16\"><\/td>\n<td style=\"text-align: center;\" width=\"440\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 M\u1eabu s\u1ed1 B 03 \u2013 DN<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"228\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110\u1ecba ch\u1ec9:\u2026\u2026\u2026\u2026&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/strong><\/span><\/td>\n<td width=\"16\"><\/td>\n<td style=\"text-align: center;\" width=\"440\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0<em> \u00a0(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC. Ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u00c1O C\u00c1O L\u01afU CHUY\u1ec2N TI\u1ec0N T\u1ec6<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>(Theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp) (*)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u0103m\u2026.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0110\u01a1n v\u1ecb t\u00ednh: &#8230;&#8230;&#8230;..<\/em><\/span><\/p>\n<table style=\"border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ch\u1ec9 ti\u00eau<\/strong><\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u00e3 s\u1ed1<\/strong><\/span><\/td>\n<td width=\"73\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Thuy\u1ebft minh<\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>N\u0103m nay<\/strong><\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>N\u0103m tr\u01b0\u1edbc<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2<\/span><\/td>\n<td width=\"73\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4<\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"57\"><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>I. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/span><\/td>\n<td width=\"57\"><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>1. L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf<\/em><\/strong><\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">01<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>2. \u0110i\u1ec1u ch\u1ec9nh cho c\u00e1c kho\u1ea3n<\/em><\/strong><\/span><\/td>\n<td width=\"57\"><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Kh\u1ea5u hao TSC\u0110<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">02<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">03<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; L\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">04<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; L\u00e3i, l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">05<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">06<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>3. L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc thay \u0111\u1ed5i v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/em><\/strong><\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">08<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; T\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i thu<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">09<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; T\u0103ng, gi\u1ea3m h\u00e0ng t\u1ed3n kho<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">10<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; T\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 (Kh\u00f4ng k\u1ec3 l\u00e3i vay ph\u1ea3i tr\u1ea3, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p)<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">11<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; T\u0103ng, gi\u1ea3m chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">12<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">13<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">14<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">15<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">16<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/em><\/strong><\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>20<\/em><\/strong><\/span><\/td>\n<td width=\"73\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u00a0<\/em><\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em><\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u00a0<\/em><\/strong><\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u00a0<\/em><\/strong><\/span><\/td>\n<td width=\"73\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u00a0<\/em><\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em><\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>II. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong><\/span><\/td>\n<td width=\"57\"><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.Ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">21<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.Ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">22<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.Ti\u1ec1n chi cho vay, mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">23<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.Ti\u1ec1n thu h\u1ed3i cho vay, b\u00e1n l\u1ea1i c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">24<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5.Ti\u1ec1n chi \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">25<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6.Ti\u1ec1n thu h\u1ed3i \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">26<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">7.Ti\u1ec1n thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">27<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/em><\/strong><\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>30<\/em><\/strong><\/span><\/td>\n<td width=\"73\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u00a0<\/em><\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em><\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"57\"><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>III. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><\/span><\/td>\n<td width=\"57\"><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">31<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.Ti\u1ec1n chi tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">32<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.Ti\u1ec1n vay ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">33<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.Ti\u1ec1n chi tr\u1ea3 n\u1ee3 g\u1ed1c vay<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">34<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5.Ti\u1ec1n chi tr\u1ea3 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">35<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6. C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">36<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/em><\/strong><strong><em>\u00a0<\/em><\/strong><\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>40<\/em><\/strong><\/span><\/td>\n<td width=\"73\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u00a0<\/em><\/strong><\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em><\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3 (50 = 20+30+40)<\/strong><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>50<\/strong><\/span><\/td>\n<td width=\"73\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3<\/strong><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>60<\/strong><\/span><\/td>\n<td width=\"73\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u1ea2nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">61<\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><\/td>\n<td width=\"57\"><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<tr>\n<td width=\"414\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3 (70 = 50+60+61)<\/strong><\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>70<\/strong><\/span><\/td>\n<td width=\"73\"><\/td>\n<td width=\"60\"><\/td>\n<td width=\"80\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>L\u1eadp, ng\u00e0y &#8230; th\u00e1ng &#8230; n\u0103m &#8230;<\/em><\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"304\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"189\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"186\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Gi\u00e1m \u0111\u1ed1c<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"304\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">(K\u00fd, h\u1ecd t\u00ean)\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1;- \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\" width=\"189\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">(K\u00fd, h\u1ecd t\u00ean)<\/span><\/td>\n<td style=\"text-align: center;\" width=\"186\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">(K\u00fd, h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u1eadp bi\u1ec3u l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u l\u00e0 c\u00e1 nh\u00e2n ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0<strong>\u00a0B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp\u00a0<\/strong>c\u1ee7a\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb 1-1-2015 cho quy\u1ebft to\u00e1n t\u1eeb n\u0103m 2015 thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 15\/2006 K\u1ebf to\u00e1n Centax xin g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tr\u00ean \u0111\u00e2y l\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb 1-1-2015 cho quy\u1ebft to\u00e1n t\u1eeb n\u0103m 2015 thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 15\/2006 K\u1ebf to\u00e1n Centax xin g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":19352,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2148],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16355"}],"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=16355"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16355\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19352"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16355"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}