{"id":26065,"date":"2016-11-14T01:52:04","date_gmt":"2016-11-14T01:52:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26065"},"modified":"2016-11-14T01:52:04","modified_gmt":"2016-11-14T01:52:04","slug":"cach-lap-bao-cao-cac-chi-tieu-luong-tien-tu-hoat-dong-dau-tu-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26065","title":{"rendered":"C\u00e1ch l\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 133."},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016 – 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

C\u00e1ch l\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc l\u1eadp:<\/span><\/strong><\/h2>\n

– Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n ra.<\/span><\/p>\n

– Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c tr\u1ef1c ti\u1ebfp c\u00f3 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

2. \u00a0Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (Xem M\u1eabu s\u1ed1 B03 – DNN)<\/span><\/strong><\/h2>\n

\u00a0– Ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110, B\u0110S\u0110T v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 21) <\/em><\/span><\/strong><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 th\u1ef1c chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110 h\u1eefu h\u00ecnh, B\u0110S\u0110T, TSC\u0110 v\u00f4 h\u00ecnh, ti\u1ec1n chi cho giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u00e3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a th\u00e0nh TSC\u0110 v\u00f4 h\u00ecnh, ti\u1ec1n chi cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang, \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong k\u1ef3 b\u00e1o c\u00e1o. Chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed c\u1ee7a TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ho\u1ea1t \u0111\u1ed9ng XDCB \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y (n\u1ebfu chi l\u1edbn h\u01a1n thu) ho\u1eb7c tr\u1eeb v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y (n\u1ebfu thu l\u1edbn h\u01a1n chi).<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 th\u1ef1c tr\u1ea3 \u0111\u1ec3 mua nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n, s\u1eed d\u1ee5ng cho XDCB nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 ch\u01b0a xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB; S\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u XDCB nh\u01b0ng ch\u01b0a nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng; S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 tr\u1ea3 n\u1ee3 ng\u01b0\u1eddi b\u00e1n trong k\u1ef3 li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c mua s\u1eafm, \u0111\u1ea7u t\u01b0 XDCB.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p mua nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng chung cho c\u1ea3 m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 XDCB nh\u01b0ng cu\u1ed1i k\u1ef3 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n s\u1ebd s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB hay ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 ph\u1ea3n \u00e1nh \u1edf lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 nh\u1eadn n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 kh\u00e1c d\u00f9ng \u0111\u1ec3 thanh to\u00e1n khi mua s\u1eafm TSC\u0110, B\u0110S\u0110T, XDCB ho\u1eb7c gi\u00e1 tr\u1ecb TSC\u0110, B\u0110S\u0110T, XDCB t\u0103ng trong k\u1ef3 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 (chi ti\u1ebft s\u1ed1 ti\u1ec1n chi mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110, B\u0110S\u0110T v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c, k\u1ec3 c\u1ea3 s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a), s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (chi ti\u1ebft ti\u1ec1n thu n\u1ee3 chuy\u1ec3n tr\u1ea3 ngay cho ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm, XDCB), s\u1ed5 k\u1ebf to\u00e1n TK 3411 (chi ti\u1ebft s\u1ed1 ti\u1ec1n vay nh\u1eadn \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1ea3 ngay cho ng\u01b0\u1eddi b\u00e1n), s\u1ed5 k\u1ebf to\u00e1n TK 331 (chi ti\u1ebft kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 n\u1ee3 cho nh\u00e0 th\u1ea7u XDCB, tr\u1ea3 n\u1ee3 cho ng\u01b0\u1eddi b\u00e1n TSC\u0110, B\u0110S\u0110T), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 211, 217, 241 trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

\u00a0– Ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c (M\u00e3 s\u1ed1 22)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ea7n \u0111\u00e3 thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 B\u0110S\u0110T trong k\u1ef3 b\u00e1o c\u00e1o, k\u1ec3 c\u1ea3 s\u1ed1 ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 thu b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c s\u1ed1 ti\u1ec1n ph\u1ea3i thu nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c trong k\u1ef3 b\u00e1o c\u00e1o t\u1eeb vi\u1ec7c thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c; Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed phi ti\u1ec1n t\u1ec7 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, B\u0110S\u0110T do \u0111em \u0111i g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft ho\u1eb7c c\u00e1c kho\u1ea3n t\u1ed5n th\u1ea5t.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu v\u00e0 s\u1ed1 ti\u1ec1n chi cho vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c. S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112,\u00a0 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 711, 5118, 131 (chi ti\u1ebft ti\u1ec1n thu thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c) trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 ti\u1ec1n chi \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 632, 811 (Chi ti\u1ebft chi v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T) trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026) n\u1ebfu s\u1ed1 ti\u1ec1n th\u1ef1c thu nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n th\u1ef1c chi.<\/span><\/p>\n

– Ti\u1ec1n chi cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (M\u00e3 s\u1ed1 23)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n tr\u00ean 3 th\u00e1ng, ti\u1ec1n \u0111\u00e3 chi cho b\u00ean kh\u00e1c vay, chi mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c (tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu, c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3\u2026), chi \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (bao g\u1ed3m ti\u1ec1n chi \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft, mua c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft,\u2026) v\u00ec m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m ti\u1ec1n chi mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0 mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh (ki\u1ebfm l\u1eddi t\u1eeb ch\u00eanh l\u1ec7ch gi\u00e1 mua, b\u00e1n); C\u00e1c kho\u1ea3n cho vay, mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u00e3 tr\u1ea3 b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c \u0111\u1ea3o n\u1ee3, ti\u1ec1n chi mua c\u1ed5 phi\u1ebfu n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh; Chi mua c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7; \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ho\u1eb7c tr\u00e1i phi\u1ebfu; Chuy\u1ec3n c\u00f4ng c\u1ee5 n\u1ee3 th\u00e0nh v\u1ed1n g\u00f3p ho\u1eb7c c\u00f2n n\u1ee3 ch\u01b0a thanh to\u00e1n.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 128, 228, 331 trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

\u00a0– Ti\u1ec1n thu h\u1ed3i cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (M\u00e3 s\u1ed1 24)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu t\u1eeb vi\u1ec7c r\u00fat ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n g\u1ed1c tr\u00ean 3 th\u00e1ng; Ti\u1ec1n thu h\u1ed3i l\u1ea1i g\u1ed1c \u0111\u00e3 cho vay, g\u1ed1c tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c, t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu h\u1ed3i do b\u00e1n l\u1ea1i ho\u1eb7c thanh l\u00fd c\u00e1c kho\u1ea3n v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (k\u1ec3 c\u1ea3 ti\u1ec1n thu n\u1ee3 ph\u1ea3i thu b\u00e1n c\u00f4ng c\u1ee5 v\u1ed1n t\u1eeb k\u1ef3 tr\u01b0\u1edbc) trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m ti\u1ec1n thu t\u1eeb b\u00e1n c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0 b\u00e1n c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ch\u1ee9ng kho\u00e1n kinh doanh; Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu h\u1ed3i b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c chuy\u1ec3n c\u00f4ng c\u1ee5 n\u1ee3 th\u00e0nh c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c, ti\u1ec1n thu do b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh; Gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c thu h\u1ed3i b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, b\u1eb1ng c\u00f4ng c\u1ee5 n\u1ee3 ho\u1eb7c c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 128, 228, 131 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

\u00a0– Ti\u1ec1n thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia (M\u00e3 s\u1ed1 25)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i tr\u00e1i phi\u1ebfu, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n l\u00e3i, c\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng c\u1ed5 phi\u1ebfu ho\u1eb7c b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 515.\u00a0<\/span><\/p>\n

– L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 (M\u00e3 s\u1ed1 30)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau \u201cL\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0\u201d ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec \u0111\u01b0\u1ee3c ghi d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

M\u00e3 s\u1ed1 30 = M\u00e3 s\u1ed1 21 + M\u00e3 s\u1ed1 22 + M\u00e3 s\u1ed1 23 + M\u00e3 s\u1ed1 24 + M\u00e3 s\u1ed1 25.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>C\u00e1ch l\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 133.<\/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

C\u00e1ch l\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

T\u1ed5ng h\u1ee3p c\u00e1c lu\u1ed3ng ti\u1ec1n trong k\u1ef3 theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133.<\/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":26034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3493],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26065"}],"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=26065"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26065\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26034"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26065"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}