{"id":25634,"date":"2016-09-28T07:26:39","date_gmt":"2016-09-28T07:26:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25634"},"modified":"2016-09-28T07:27:33","modified_gmt":"2016-09-28T07:27:33","slug":"nguyen-tac-ke-toan-co-phieu-quy-theo-thong-tu-133-tk-419","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25634","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 theo th\u00f4ng t\u01b0 133 -TK 419"},"content":{"rendered":"
\"\"<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT- BTC – K\u1ebf to\u00e1n thu\u1ebf Cenax<\/span><\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 theo th\u00f4ng t\u01b0 133 -TK 419<\/span><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng gi\u1ea3m c\u1ee7a s\u1ed1 c\u1ed5 phi\u1ebfu do c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n mua l\u1ea1i trong s\u1ed1 c\u1ed5 phi\u1ebfu do c\u00f4ng ty \u0111\u00f3 \u0111\u00e3 ph\u00e1t h\u00e0nh ra c\u00f4ng ch\u00fang (g\u1ecdi l\u00e0 c\u1ed5 phi\u1ebfu qu\u1ef9).<\/span><\/p>\n

C\u00e1c c\u1ed5 phi\u1ebfu qu\u1ef9 do c\u00f4ng ty n\u1eafm gi\u1eef kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn c\u1ed5 t\u1ee9c, kh\u00f4ng c\u00f3quy\u1ec1n b\u1ea7u c\u1eed hay tham gia chia ph\u1ea7n t\u00e0i s\u1ea3n khi c\u00f4ng ty gi\u1ea3i th\u1ec3. Khi chia c\u1ed5 t\u1ee9c cho c\u00e1c c\u1ed5 ph\u1ea7n, c\u00e1c c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111ang do c\u00f4ng ty n\u1eafm gi\u1eef \u0111\u01b0\u1ee3c coi l\u00e0 c\u1ed5 phi\u1ebfu ch\u01b0a b\u00e1n.<\/span><\/p>\n

b) Gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y theo gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i bao g\u1ed3m gi\u00e1 mua l\u1ea1i v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i c\u1ed5phi\u1ebfu, nh\u01b0 chi ph\u00ed giao d\u1ecbch, th\u00f4ng tin\u2026<\/span><\/p>\n

c) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c ghi gi\u1ea3m V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh b\u1eb1ngc\u00e1ch ghi s\u1ed1 \u00e2m (…).<\/span><\/p>\n

d) T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 c\u1ed5 phi\u1ebfu m\u00e0 c\u00f4ng ty mua c\u1ee7a c\u00e1cc\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00e1c v\u00ec m\u1ee5c \u0111\u00edch n\u1eafm gi\u1eef \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

\u0111) Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a c\u1ed5 phi\u1ebfu qu\u1ef9 khi t\u00e1i ph\u00e1t h\u00e0nh, ho\u1eb7c khi s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u1ea3 c\u1ed5 t\u1ee9c, th\u01b0\u1edfng… \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty mua l\u1ea1i c\u1ed5 phi\u1ebfu do ch\u00ednh c\u00f4ng ty ph\u00e1t h\u00e0nh nh\u1eb1m m\u1ee5c \u0111\u00edch thu h\u1ed3i c\u1ed5 phi\u1ebfu \u0111\u1ec3 h\u1ee7y b\u1ecf v\u0129nh vi\u1ec5n ngay khi mua v\u00e0o th\u00ec gi\u00e1 tr\u1ecb c\u1ed5phi\u1ebfu mua v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y m\u00e0 ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (xem h\u01b0\u1edbng d\u1eabn \u1edf t\u00e0i kho\u1ea3n 411\u00a0<\/span>– V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 419 – C\u1ed5 phi\u1ebfu qu\u1ef9<\/strong><\/p>\n

B\u00ean N<\/strong>\u1ee3<\/strong>:<\/span><\/p>\n

Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ed5 phi\u1ebfu qu\u1ef9 khi mua v\u00e0o.<\/span><\/p>\n

B\u00ean C\u00f3<\/strong>: <\/span><\/p>\n

Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c t\u00e1i ph\u00e1t h\u00e0nh, chia c\u1ed5 t\u1ee9c ho\u1eb7c h\u1ee7y b\u1ecf.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong>: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ed5 phi\u1ebfu qu\u1ef9 hi\u1ec7n \u0111ang do c\u00f4ng ty n\u1eafm gi\u1eef.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 theo th\u00f4ng t\u01b0 133 -TK 419<\/span><\/strong><\/span><\/h2>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo th\u00f4ng t\u01b0 133 \u2013 TK 418<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo th\u00f4ng t\u01b0 133 \u2013 TK 413<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo th\u00f4ng t\u01b0 133 \u2013 TK 411<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25993,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3363],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25634"}],"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=25634"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25634\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25993"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25634"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}