{"id":25890,"date":"2016-10-04T01:27:54","date_gmt":"2016-10-04T01:27:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25890"},"modified":"2016-11-09T10:31:55","modified_gmt":"2016-11-09T10:31:55","slug":"phuong-phap-ke-toan-co-phieu-quy-theo-thong-tu-133-tk-419","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25890","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 theo Th\u00f4ng t\u01b0 133 – TK 419."},"content":{"rendered":"
\"Th\u00f4ng<\/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

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 theo Th\u00f4ng t\u01b0 133 – TK 419.<\/span><\/h2>\n

1. K\u1ebf to\u00e1n mua l\u1ea1i c\u1ed5 phi\u1ebfu do ch\u00ednh c\u00f4ng ty \u0111\u00e3 ph\u00e1t h\u00e0nh:<\/span><\/strong><\/p>\n

– Khi c\u00f4ng ty \u0111\u00e3 ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c mua l\u1ea1i s\u1ed1 c\u1ed5 phi\u1ebfu do ch\u00ednh c\u00f4ng ty ph\u00e1t h\u00e0nh theo lu\u1eadt \u0111\u1ecbnh, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh to\u00e1n ti\u1ec1n cho c\u00e1c c\u1ed5 \u0111\u00f4ng theo gi\u00e1 th\u1ecfa thu\u1eadn mua, b\u00e1n v\u00e0 nh\u1eadn c\u1ed5 phi\u1ebfu v\u1ec1, ghi:<\/span><\/p>\n

N\u1ee3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 mua l\u1ea1i c\u1ed5 phi\u1ebfu)<\/span><\/p>\n

C\u00f3 c\u00e1c TK111, 112.<\/span><\/p>\n

– Trong qu\u00e1 tr\u00ecnh mua l\u1ea1i c\u1ed5 phi\u1ebfu, khi ph\u00e1t sinh chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 <\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

2. T\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9:<\/span><\/strong><\/h2>\n

– Khi t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9 v\u1edbi gi\u00e1 cao h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111,112 ( t\u1ed5ng gi\u00e1 thanh to\u00e1n t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu)<\/span><\/p>\n

C\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i c\u1ed5 phi\u1ebfu)<\/span><\/p>\n

C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4112) (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh cao h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i c\u1ed5 phi\u1ebfu ).<\/span><\/p>\n

– Khi t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9 ra th\u1ecb tr\u01b0\u1eddng v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf mua v\u00e0o c\u1ed5\u00a0phi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111,112 (t\u1ed5ng gi\u00e1 thanh to\u00e1n t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu)<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh th\u1ea5p h\u01a1n gi\u00e1 mua l\u1ea1i)<\/span><\/p>\n

C\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i c\u1ed5 phi\u1ebfu).<\/span><\/p>\n

3. Khi h\u1ee7y b\u1ecf s\u1ed1 c\u1ed5 phi\u1ebfu qu\u1ef9, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1 c\u1ee7a s\u1ed1 c\u1ed5 phi\u1ebfu h\u1ee7y b\u1ecf)<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 mua l\u1ea1i cao h\u01a1n m\u1ec7nh gi\u00e1)<\/span><\/p>\n

C\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i c\u1ed5 phi\u1ebfu)<\/span><\/p>\n

C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 mua l\u1ea1i th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1).<\/span><\/p>\n

4. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (\u0111\u00e3 th\u00f4ng qua \u0110\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng) chia c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu qu\u1ef9:<\/span><\/strong><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9 t\u1ea1i ng\u00e0y tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu qu\u1ef9 cao h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf mua v\u00e0o c\u1ee7a c\u1ed5 phi\u1ebfu qu\u1ef9, ghi:<\/span><\/p>\n

N\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu)<\/span><\/p>\n

C\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9)<\/span><\/p>\n

C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 th\u1ea5p h\u01a1n gi\u00e1 ph\u00e1t h\u00e0nh t\u1ea1i ng\u00e0y tr\u1ea3 c\u1ed5 t\u1ee9c).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9 t\u1ea1i ng\u00e0y tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu qu\u1ef9 th\u1ea5p h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf mua v\u00e0o c\u1ee7a c\u1ed5 phi\u1ebfu qu\u1ef9, ghi:<\/span><\/p>\n

N\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu)<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 cao h\u01a1n gi\u00e1 ph\u00e1t h\u00e0nh t\u1ea1i ng\u00e0y tr\u1ea3 c\u1ed5 t\u1ee9c)<\/span><\/p>\n

C\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 th\u1ef1c t\u1ebf mua c\u1ed5 phi\u1ebfu qu\u1ef9).<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 theo Th\u00f4ng t\u01b0 133 – TK 419.<\/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

Ph\u01b0\u01a1ng ph\u00e1p 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

Ph\u01b0\u01a1ng ph\u00e1p 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

Ph\u01b0\u01a1ng ph\u00e1p 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","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":[3291,3435],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25890"}],"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=25890"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25890\/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=25890"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}