{"id":26014,"date":"2016-10-10T07:28:24","date_gmt":"2016-10-10T07:28:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26014"},"modified":"2016-11-21T10:17:48","modified_gmt":"2016-11-21T10:17:48","slug":"so-do-ke-toan-chung-khoan-kinh-doanh-theo-thong-tu-133-tk-121","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26014","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 133 – TK 121."},"content":{"rendered":"
\"Ch\u1ee9ng<\/a>

Ch\u1ee9ng kho\u00e1n kinh doanh _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/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

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 133 – TK 121.<\/span><\/h2>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng\u00a0\u0111\u1ec3 ph\u1ea3n\u00a0\u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n v\u00e0 thanh to\u00e1n c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n theo quy\u00a0\u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt n\u1eafm gi\u1eef v\u00ec m\u1ee5c\u00a0\u0111\u00edch kinh doanh ( k\u1ec3 c\u1ea3 ch\u1ee9ng kho\u00e1n\u00a0\u0111\u00e1o h\u1ea1n tr\u00ean 12 th\u00e1ng mua v\u00e0o, b\u00e1n ra\u00a0\u0111\u1ec3 ki\u1ebfm l\u1eddi). T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n\u00a0\u00e1nh c\u00e1c kho\u1ea3n\u00a0\u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef\u00a0\u0111\u1ebfn ng\u00e0y\u00a0\u0111\u00e1o h\u1ea1n, nh\u01b0: C\u00e1c kho\u1ea3n cho vay theo kh\u1ebf\u00a0\u01b0\u1edbc gi\u1eefa hai b\u00ean, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu, t\u00edn phi\u1ebfu, k\u1ef3 phi\u1ebfu … n\u1eafm gi\u1eef\u00a0\u0111\u1ebfn ng\u00e0y\u00a0\u0111\u00e1o h\u1ea1n.<\/span><\/p>\n

\"\"<\/a><\/p>\n

 <\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 133 – TK 121.<\/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 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh theo th\u00f4ng t\u01b0 133 \u2013 TK 121<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u2013 TK 121<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t VND theo Th\u00f4ng t\u01b0 133 \u2013 TK 111.<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng theo th\u00f4ng t\u01b0 133 \u2013 TK 112<\/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":26598,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3472],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26014"}],"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=26014"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26014\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26598"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26014"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}