{"id":17456,"date":"2015-11-16T10:12:55","date_gmt":"2015-11-16T10:12:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17456"},"modified":"2016-12-08T09:47:41","modified_gmt":"2016-12-08T09:47:41","slug":"tang-tai-san-co-dinh-va-tai-khoan-241","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17456","title":{"rendered":"T\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u00e0i kho\u1ea3n 241"},"content":{"rendered":"

\"T\u0103ng<\/h2>\n
C\u00f3 r\u1ea5t nhi\u1ec1u h\u00ecnh th\u1ee9c t\u0103ng TSC\u0110 nh\u01b0 : mua, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, nh\u1eadn bi\u1ebfu t\u1eb7ng, trao \u0111\u1ed5i,\u2026 V\u1eady khi n\u00e0o th\u00ec TSC\u0110 \u0111\u01b0\u1ee3c ghi t\u0103ng tr\u1ef1c ti\u1ebfp v\u00e0o TK 211, khi n\u00e0o th\u00ec TSC\u0110 \u0111\u01b0\u1ee3c ghi t\u0103ng sau khi t\u1eadp h\u1ee3p \u1edf TK 241<\/span><\/div>\n
\n

C\u00f3 nhi\u1ec1u ng\u01b0\u1eddi cho r\u1eb1ng, ch\u1ec9 c\u00f3 TSC\u0110 x\u00e2y l\u1eafp, l\u1eafp \u0111\u1eb7t m\u1edbi \u0111\u01b0a qua TK 241, TSC\u0110 l\u00e0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb th\u00ec kh\u00f4ng \u0111\u01b0a qua TK 241. Th\u1ef1c t\u1ebf th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>\u00a0xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n

I. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong><\/span><\/h2>\n

1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng nh\u01b0 tr\u1ee5 s\u1edf, nh\u00e0 kho, nh\u00e0 x\u01b0\u1edfng\u2026<\/strong><\/span><\/h3>\n

+ TSC\u0110 lo\u1ea1i n\u00e0y do nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng:<\/em><\/span><\/p>\n

– Theo h\u00ecnh th\u1ee9c ch\u00eca kh\u00f3a trao tay, th\u00ec doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n t\u1eadp h\u1ee3p t\u1ea1i TK 241. Khi c\u00f4ng tr\u00ecnh h\u00f2an th\u00e0nh, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft to\u00e1n, h\u00f3a \u0111\u01a1n do b\u00ean B xu\u1ea5t tr\u1ea3, Doanh nghi\u1ec7p h\u1ea1ch to\u00e1n t\u0103ng TSC\u0110 tr\u1ef1c ti\u1ebfp v\u00e0o TK 211.<\/span><\/p>\n

– Theo h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng th\u1ea7u kho\u00e1n t\u1eebng ph\u1ea7n v\u1edbi nhi\u1ec1u c\u00f4ng ty, khi quy\u1ebft to\u00e1n v\u00e0 t\u1eebng c\u00f4ng ty xu\u1ea5t h\u00f3a \u0111\u01a1n, Doanh nghi\u1ec7p c\u1ea7n t\u1eadp h\u1ee3p v\u00e0o TK 241 tr\u01b0\u1edbc khi k\u1ebft chuy\u1ec3n t\u0103ng TSC\u0110 sang TK 211.<\/span><\/p>\n

– Theo h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng th\u1ea7u kho\u00e1n x\u00e2y l\u1eafp, kh\u00f4ng bao g\u1ed3m v\u1eadt t\u01b0, Doanh nghi\u1ec7p c\u1ea7n t\u1eadp h\u1ee3p t\u1ea1i TK 241, sau khi quy\u1ebft t\u00f3an c\u00f4ng tr\u00ecnh, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n b\u00ean th\u1ea7u kho\u00e1n xu\u1ea5t tr\u1ea3, v\u00e0 v\u1eadt t\u01b0 ti\u00eau hao, chi ph\u00ed\u2026 k\u1ebft chuy\u1ec3n ghi t\u0103ng TSC\u0110 sang TK 211.<\/span><\/p>\n

– Theo h\u1ee3p \u0111\u1ed3ng kho\u00e1n x\u00e2y l\u1eafp, nh\u01b0ng doanh nghi\u1ec7p c\u00f3 thi c\u00f4ng m\u1ed9t ph\u1ea7n, doanh nghi\u1ec7p c\u1ea7n t\u1eadp h\u1ee3p t\u1ea1i TK 241, sau khi quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n b\u00ean th\u1ea7u kho\u00e1n xu\u1ea5t tr\u1ea3, v\u00e0 v\u1eadt t\u01b0, chi ph\u00ed doanh nghi\u1ec7p t\u1ef1 b\u1ecf ra, k\u1ebft chuy\u1ec3n t\u0103ng TSC\u0110 sang TK 211.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng<\/span><\/p>\n

C\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 \u1edf TK 241. Sau khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft to\u00e1n, chi ph\u00ed ti\u00eau hao\u2026\u00a0 k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 t\u0103ng TSC\u0110 sang TK 211.<\/span><\/p>\n

2. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb mua ngo\u00e0i<\/strong><\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p m\u00e1y m\u00f3c thi\u1ebft b\u1ecb mua v\u1ec1 ph\u1ea3i l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed v\u00e0 \u0111\u00e0o t\u1ea1o chuy\u1ec3n giao<\/span><\/p>\n

– N\u1ebfu th\u1eddi gian l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed k\u00e9o d\u00e0i: Doanh nghi\u1ec7p t\u1eadp h\u1ee3p chi ph\u00ed mua m\u00e1y, chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed v\u00e0 chuy\u1ec3n giao t\u1ea1i TK 241. Khi vi\u1ec7c l\u1eafp \u0111\u1eb7t ch\u1ea1y th\u1eed \u0111\u00e3 xong, t\u00ednh to\u00e1n c\u1ee5 th\u1ec3 nguy\u00ean gi\u00e1 theo quy \u0111\u1ecbnh, k\u1ebft chuy\u1ec3n nguy\u00ean gi\u00e1 TSC\u0110 sang TK 211 ( ph\u1ea7n kh\u00f4ng c\u1ea5u th\u00e0nh nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK li\u00ean quan)<\/span><\/p>\n

– \u00a0N\u1ebfu th\u1eddi gian l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, chuy\u1ec3n giao ng\u1eafn doanh nghi\u1ec7p l\u00e0m h\u1ed3 s\u01a1 t\u1eadp h\u1ee3p chi ph\u00ed, h\u1ea1ch to\u00e1n ph\u1ea7n nguy\u00ean gi\u00e1 tr\u1ef1c ti\u1ebfp v\u00e0o TK 211 (ph\u1ea7n kh\u00f4ng c\u1ea5u th\u00e0nh nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK li\u00ean quan)<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p mua m\u00e1y m\u00f3c thi\u1ebft b\u1ecb kh\u00f4ng ph\u1ea3i l\u1eafp \u0111\u1eb7t ch\u1ea1y th\u1eed<\/em><\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n mua h\u00e0ng, h\u1ea1ch t\u00f3an t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o TK 211<\/span><\/p>\n

II. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><\/h2>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4\u00a0 h\u00ecnh c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh 2 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n

– Doanh nghi\u1ec7p t\u1ef1 nghi\u00ean c\u1ee9u, s\u1ea3n xu\u1ea5t ra TSC\u0110 v\u00f4 h\u00ecnh, th\u00ec t\u1eadp h\u1ee3p \u1edf TK 241, sau khi TCS\u0110 v\u00f4 h\u00ecnh ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o khai th\u00e1c s\u1eed d\u1ee5ng, th\u00ec k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 sang TK 241<\/span><\/p>\n

– Do\u1ea1nh nghi\u1ec7p mua ngo\u00e0i, c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 cung c\u1ea5p, h\u1ea1ch to\u00e1n t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 tr\u1ef1c ti\u1ebfp v\u00e0o TK 213<\/span><\/p>\n

L\u01b0u \u00fd<\/strong> <\/span>: Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 123\/TT-BTC, t\u1eeb n\u0103m 2012, nh\u1eefng doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t h\u00ecnh th\u00e0nh TSC\u0110 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, t\u1ee9c l\u00e0 : <\/span><\/p>\n

    \n
  • Khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ch\u1ec9 c\u1ea7n k\u1ebft chuy\u1ec3n t\u1eeb TK 241 sang TK 211<\/span><\/li>\n
  • \u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o\u00a0h\u00ecnh th\u00e0nh TSC\u0110<\/span><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft. T\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u00e0i kho\u1ea3n 241, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":18519,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2127],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17456"}],"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=17456"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17456\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18519"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17456"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}