{"id":22869,"date":"2016-09-02T00:00:00","date_gmt":"2016-09-02T00:00:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22869"},"modified":"2016-09-01T00:38:07","modified_gmt":"2016-09-01T00:38:07","slug":"phuong-phap-ke-toan-hop-dong-hop-tac-kinh-doanh-theo-hinh-thuc-tai-san-dong-kiem-soat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22869","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t"},"content":{"rendered":"<div id=\"attachment_18519\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Tang-tai-san-co-dinh-va-tai-khoan-241-anh-chinh1.jpg\"><img aria-describedby=\"caption-attachment-18519\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-18519\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Tang-tai-san-co-dinh-va-tai-khoan-241-anh-chinh1-300x183.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t - K\u1ebf to\u00e1n Centax\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Tang-tai-san-co-dinh-va-tai-khoan-241-anh-chinh1-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Tang-tai-san-co-dinh-va-tai-khoan-241-anh-chinh1.jpg 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-18519\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c doanh nghi\u1ec7p lu\u00f4n c\u00f3 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh. H\u1ee3p t\u00e1c kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 3 ph\u01b0\u01a1ng ph\u00e1p l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanhchia l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Trong b\u00e0i vi\u1ebft n\u00e0y, k\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1\u00a0<strong>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n BCC theo h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-ke-toan-giao-dich-hop-dong-hop-tac-kinh-doanh-theo-thong-tu-2002014tt-btc\/\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n giao d\u1ecbch h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n BCC theo h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">2.1. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia BCC g\u00f3p ti\u1ec1n mua t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, m\u1ed7i b\u00ean c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n th\u1ef1c g\u00f3p \u0111\u1ec3 mua t\u00e0i s\u1ea3n, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 c\u00e1c TK 211, 213, 217<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 c\u00e1c TK 111, 112,331, 341.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">2.2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia BCC t\u1ef1 th\u1ef1c hi\u1ec7n ho\u1eb7c ph\u1ed1i h\u1ee3p v\u1edbi \u0111\u1ed1i t\u00e1c kh\u00e1c ti\u1ebfn h\u00e0nh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed th\u1ef1c t\u1ebf b\u1ecf ra c\u1ee7a b\u00ean tham gia BCC, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 241 &#8211; X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (chi ti\u1ebft t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 c\u00e1c TK 111, 112, 152, 153, 155, 156,211, 213&#8230;<\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 c\u00e1c TK 331, 3411,\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">2.3. Khi c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh, \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, c\u00e1c b\u00ean ph\u1ea3i quy\u1ebft to\u00e1n v\u00e0 ph\u00e2n chia gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t. C\u0103n c\u1ee9 bi\u00ean b\u1ea3n chia t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, c\u00e1c b\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n \u0111\u1ec3 ghi nh\u1eadn ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 c\u00e1c TK 211, 213, 217 (chi ti\u1ebft ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t theo gi\u00e1 tr\u1ecb\u00a0h\u1ee3p l\u00fd c\u1ee7a t\u1eebng ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c duy\u1ec7t, ph\u1ea3i thu h\u1ed3i- n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 811 &#8211; Chi ph\u00ed kh\u00e1c (n\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia nh\u1ecf h\u01a1n\u00a0chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 TK 241 &#8211; XDCB d\u1edf dang<\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 TK 711 &#8211; Thu nh\u1eadp kh\u00e1c (n\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia\u00a0l\u1edbn h\u01a1n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">2.4. Ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n chi ph\u00ed, doanh thu m\u00e0 c\u00e1c b\u00ean tham gia li\u00ean doanh t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t ph\u1ea3i g\u00e1nh ch\u1ecbu ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi t\u00e0i s\u1ea3n \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u00e0 BCC chuy\u1ec3n sang h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed3ng ki\u1ec3m so\u00e1t th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n xem ti\u1ebfp b\u00e0i :<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-ke-toan-hop-dong-hop-tac-kinh-doanh-theo-hinh-thuc-hoat-dong-kinh-doanh-dong-kiem-soat-theo\/\">Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-ke-toan-hop-dong-hop-tac-kinh-doanh-chia-loi-nhuan-sau-thue\/\">Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh chia l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c doanh nghi\u1ec7p lu\u00f4n c\u00f3 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh. H\u1ee3p t\u00e1c kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 3 ph\u01b0\u01a1ng ph\u00e1p l\u00e0: Ph\u01b0\u01a1ng ph\u00e1p&#8230;<\/p>\n","protected":false},"author":7,"featured_media":18519,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2660,2661,2659],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22869"}],"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=22869"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22869\/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=22869"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}