{"id":30276,"date":"2017-04-25T02:16:42","date_gmt":"2017-04-25T02:16:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30276"},"modified":"2017-04-18T02:17:28","modified_gmt":"2017-04-18T02:17:28","slug":"huong-dan-lap-phu-luc-ket-qua-hoat-dong-san-xuat-kinh-doanh-mau-so-03-1ctndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30276","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh – M\u1eabu s\u1ed1 03-1C\/TNDN"},"content":{"rendered":"

\"H\u01b0\u1edbng<\/a><\/span><\/h2>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t\u00a0\u0111\u1ed9ng trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n th\u00ec khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ea7n l\u1eadp theo ph\u1ee5 l\u1ee5c n\u00e0o? <\/span>K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin\u00a0h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n l\u1eadp t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN theo ph\u1ea7n m\u1ec1m HTKK 3.4.1 th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m 2017 qua\u00a0b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh – M\u1eabu s\u1ed1 03-1C\/TNDN theo ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf 3.4.1<\/span><\/h2>\n

– Ch\u1ec9 ti\u00eau [01] \u2013 Thu t\u1eeb ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh: <\/strong><\/span>l\u00e0 t\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh c\u1ee7a c\u00e1c C\u00f4ng ty ch\u1ee9ng kho\u00e1n, C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

[01] = [02]+[03]+[04]+…+[10]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [02] \u2013\u00a0 Thu ph\u00ed d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi ch\u1ee9ng kho\u00e1n:<\/strong><\/span> l\u00e0 t\u1ed5ng doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi ch\u1ee9ng kho\u00e1n, giao d\u1ecbch mua- b\u00e1n ch\u1ee9ng kho\u00e1n cho nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a C\u00f4ng ty ch\u1ee9ng kho\u00e1n – M\u00e3 s\u1ed1 01.1 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d, t\u01b0\u01a1ng \u1ee9ng v\u1edbi T\u00e0i kho\u1ea3n 5111- Doanh thu ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [03] \u2013\u00a0 Thu ph\u00ed qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0:<\/strong><\/span> l\u00e0 doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 5111- Doanh thu t\u1eeb ph\u00ed qu\u1ea3n l\u00fd qu\u1ef9, ph\u1ea7n chi ti\u1ebft doanh thu ph\u00ed qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0 (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9 \u0110TCK) ho\u1eb7c t\u00e0i kho\u1ea3n 5112 – Doanh thu ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9)<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [04] \u2013\u00a0 Thu ph\u00ed b\u1ea3o l\u00e3nh v\u00e0 ph\u00ed \u0111\u1ea1i l\u00fd ph\u00e1t h\u00e0nh:<\/strong> <\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh doanh thu ph\u00ed b\u1ea3o l\u00e3nh ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, doanh thu ti\u1ec1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n cho t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ho\u1eb7c cho t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n ph\u00e1t sinh c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a C\u00f4ng ty Ch\u1ee9ng kho\u00e1n \u2013 T\u1ed5ng c\u1ed9ng m\u00e3 s\u1ed1 01.3 v\u00e0 m\u00e3 s\u1ed1 01.4 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d, t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n 5113- Doanh thu b\u1ea3o l\u00e3nh, \u0111\u1ea1i l\u00fd ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [05] \u2013\u00a0 Thu ph\u00ed t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n:<\/strong><\/span> l\u00e0 t\u1ed5ng doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c t\u01b0 v\u1ea5n kh\u00e1c c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 trong k\u1ef3 t\u00ednh thu\u1ebf:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi C\u00f4ng ty ch\u1ee9ng kho\u00e1n: S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh – M\u00e3 s\u1ed1 01.5 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d, t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n 5114- Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9: S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n 5112- Doanh thu t\u1eeb ph\u00ed t\u01b0 v\u1ea5n (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9 \u0110TCK) ho\u1eb7c t\u00e0i kho\u1ea3n 5114 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9).<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [06] \u2013 Thu ph\u00ed qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng cho C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9:<\/strong><\/span> l\u00e0 t\u1ed5ng doanh thu c\u1ee7a qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 doanh thu t\u1eeb ph\u00ed th\u01b0\u1edfng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n 5111- Doanh thu t\u1eeb ph\u00ed qu\u1ea3n l\u00fd qu\u1ef9, ph\u1ea7n chi ti\u1ebft thu ph\u00ed qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 t\u00e0i kho\u1ea3n 5118- Doanh thu kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u1ea7n chi ti\u1ebft ti\u1ec1n th\u01b0\u1edfng cho c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9 \u0110TCK) ho\u1eb7c t\u00e0i kho\u1ea3n 5111 – Doanh thu ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd Qu\u1ef9 \u0110TCK v\u00e0 C\u00f4ng ty \u0110TCK v\u00e0 t\u00e0i kho\u1ea3n 5113 – Doanh thu t\u1eeb ph\u00ed th\u01b0\u1edfng ho\u1ea1t \u0111\u1ed9ng (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9).<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [07] \u2013 Thu t\u1eeb ph\u00ed ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 qu\u1ef9:<\/strong><\/span> l\u00e0 doanh thu c\u1ee7a t\u1eeb ph\u00ed ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 qu\u1ef9 c\u1ee7a c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n 5113- Doanh thu t\u1eeb ph\u00ed ph\u00e1t h\u00e0nh (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9 \u0110TCK) ho\u1eb7c t\u00e0i kho\u1ea3n 5118 – Doanh thu kh\u00e1c, chi ti\u1ebft ph\u1ea7n doanh thu ph\u00ed ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 qu\u1ef9 (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9).<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [08] \u2013 Ph\u00ed th\u00f9 lao h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c do tham gia h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a c\u00e1c c\u00f4ng ty kh\u00e1c:<\/strong> <\/span>l\u00e0 doanh thu t\u1eeb ph\u00ed th\u00f9 lao tham gia h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a c\u00e1c c\u00f4ng ty kh\u00e1c c\u1ee7a c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n 5118- Doanh thu kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9 \u0110TCK) ho\u1eb7c t\u00e0i kho\u1ea3n 5118 – Doanh thu kh\u00e1c (ph\u1ea7n chi ti\u1ebft Ph\u00ed th\u00f9 lao h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb) (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9).<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [09] \u2013 Ch\u00eanh l\u1ec7ch gi\u00e1 ch\u1ee9ng kho\u00e1n mua b\u00e1n trong k\u1ef3, thu l\u00e3i tr\u00e1i phi\u1ebfu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9:<\/strong> <\/span>l\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh: mua b\u00e1n ch\u1ee9ng kho\u00e1n trong k\u1ef3 (l\u00e3i, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia v\u00e0 kho\u1ea3n thu l\u00e3i ch\u00eanh l\u1ec7ch b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0,…), thu l\u00e3i tr\u00e1i phi\u1ebfu c\u1ee7a C\u00f4ng ty Ch\u1ee9ng kho\u00e1n ho\u1eb7c doanh thu ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n: S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a C\u00f4ng ty ch\u1ee9ng kho\u00e1n \u2013 M\u00e3 01.2 t\u1ea1i c\u1ed9t \u201dS\u1ed1 n\u0103m nay\u201d t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean T\u00e0i kho\u1ea3n 5112 – Doanh thu ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, g\u00f3p v\u1ed1n- chi ti\u1ebft ph\u1ea7n thu l\u00e3i tr\u00e1i phi\u1ebfu (t\u00e0i kho\u1ea3n 51121 – C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn, l\u00e3i tr\u00e1i phi\u1ebfu) v\u00e0 ph\u1ea7n thu ch\u00eanh l\u1ec7ch mua b\u00e1n ch\u1ee9ng kho\u00e1n trong k\u1ef3 (t\u00e0i kho\u1ea3n 51122 – Ch\u00eanh l\u1ec7ch l\u00e3i b\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, g\u00f3p v\u1ed1n ).<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9: S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft T\u00e0i kho\u1ea3n 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [10] \u2013 C\u00e1c kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh:<\/strong><\/span> l\u00e0 c\u00e1c kho\u1ea3n doanh thu kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf tr\u00ean c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n: S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb \u00a0B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 01.6+01.7+01.8+01.9 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d t\u01b0\u01a1ng \u1ee9ng v\u1edbi S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n 5112 – Doanh thu ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, g\u00f3p v\u1ed1n \u2013 trong \u0111\u00f3 lo\u1ea1i tr\u1eeb ph\u1ea7n s\u1ed1 li\u1ec7u \u0111\u00e3 ghi v\u00e0o ch\u1ec9 ti\u00eau [09] \u1edf tr\u00ean, t\u00e0i kho\u1ea3n 5115 – Doanh thu l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n, t\u00e0i kho\u1ea3n 5116 – Doanh thu ho\u1ea1t \u0111\u1ed9ng u\u1ef7 th\u00e1c \u0111\u1ea5u gi\u00e1, t\u00e0i kho\u1ea3n 5117 – Doanh thu cho thu\u00ea s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, t\u00e0i kho\u1ea3n 5118 – Doanh thu kh\u00e1c.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9: S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n 5118- Doanh thu kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9 \u0110TCK); ho\u1eb7c t\u00e0i kho\u1ea3n 5118 – Doanh thu kh\u00e1c (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9), trong \u0111\u00f3 lo\u1ea1i tr\u1eeb ph\u1ea7n s\u1ed1 li\u1ec7u \u0111\u00e3 ghi v\u00e0o ch\u1ec9 ti\u00eau [06] [07] [08] \u1edf tr\u00ean.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [11] \u2013 Chi ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

([11]= [12]+[13]+……+[22]+[23])<\/strong><\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [12] \u2013 Chi n\u1ed9p ph\u00ed th\u00e0nh vi\u00ean trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n (\u0111\u1ed1i v\u1edbi c\u00f4ng ty l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n):<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n chi n\u1ed9p ph\u00ed th\u00e0nh vi\u00ean trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n\u00a0 631 – \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n\u201d, ph\u1ea7n chi ti\u1ebft ph\u00ed th\u00e0nh vi\u00ean trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [13] \u2013\u00a0 Chi ph\u00ed l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n, ph\u00ed giao d\u1ecbch ch\u1ee9ng kho\u00e1n t\u1ea1i Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n ph\u00ed l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 m\u00e0 C\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n ph\u1ea3i tr\u1ea3 Trung t\u00e2m L\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n; ph\u00ed giao d\u1ecbch ch\u1ee9ng kho\u00e1n t\u00ednh tr\u00ean kh\u1ed1i l\u01b0\u1ee3ng kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n m\u00f4i gi\u1edbi m\u00e0 c\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n cho nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i tr\u1ea3 cho S\u1edf GDCK ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n\u00a0 631 – \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n\u201d, ph\u1ea7n chi ti\u1ebft ph\u00ed l\u01b0u k\u00fd, ph\u00ed giao d\u1ecbch ch\u1ee9ng kho\u00e1n t\u1ea1i Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [14] \u2013 Ph\u00ed ni\u00eam y\u1ebft v\u00e0 \u0111\u0103ng k\u00fd ch\u1ee9ng kho\u00e1n (\u0111\u1ed1i v\u1edbi c\u00f4ng ty ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft t\u1ea1i Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n):<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n chi n\u1ed9p ni\u00eam y\u1ebft v\u00e0 \u0111\u0103ng k\u00fd ch\u1ee9ng kho\u00e1n (\u0111\u1ed1i v\u1edbi c\u00f4ng ty ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft t\u1ea1i Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n) ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n\u00a0 631 – \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n\u201d, ph\u1ea7n chi ti\u1ebft ph\u00ed ni\u00eam y\u1ebft v\u00e0 \u0111\u0103ng k\u00fd ch\u1ee9ng kho\u00e1n t\u1ea1i Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [15] \u2013 Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, danh m\u1ee5c \u0111\u1ea7u t\u01b0:<\/strong> <\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, danh m\u1ee5c \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n\u00a0 631 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh; ph\u1ea7n chi ti\u1ebft ph\u00ed qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, danh m\u1ee5c \u0111\u1ea7u t\u01b0 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [16] \u2013 Chi ph\u00ed huy \u0111\u1ed9ng v\u1ed1n cho qu\u1ef9 \u0111\u1ea7u t\u01b0:<\/strong> <\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed huy \u0111\u1ed9ng v\u1ed1n cho qu\u1ef9 \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n\u00a0 631 – \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d, ph\u1ea7n chi ti\u1ebft chi ph\u00ed huy \u0111\u1ed9ng v\u1ed1n cho qu\u1ef9 \u0111\u1ea7u t\u01b0 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [17] \u2013 Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed l\u00e3i ti\u1ec1n vay ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n: S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 631 – \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n\u201d, ph\u1ea7n chi ti\u1ebft l\u00e3i vay ph\u1ea3i tr\u1ea3 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9: S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 635- “Chi ph\u00ed t\u00e0i ch\u00ednh”, chi ti\u1ebft l\u00e3i vay ph\u1ea3i tr\u1ea3 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [18] \u2013 Chi ph\u00ed th\u00f9 lao cho h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed th\u00f9 lao cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 642 – \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d, ph\u1ea7n chi ti\u1ebft th\u00f9 lao cho h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [19] \u2013 Chi n\u1ed9p thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh: <\/strong><\/span>ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u1ea3nh c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 trong k\u1ef3 t\u00ednh t\u00ednh thu\u1ebf.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 642 – \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d, ph\u1ea7n chi ti\u1ebft thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [20] \u2013 Chi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 c\u00f4ng v\u1ee5, chi ph\u00ed cho nh\u00e2n vi\u00ean: <\/strong><\/span>ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed chi cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 c\u00f4ng v\u1ee5, chi ph\u00ed tr\u1ea3 cho nh\u00e2n vi\u00ean c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf .<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 642 – \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d, ph\u1ea7n chi ti\u1ebft chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i v\u00e0 chi ph\u00ed cho nh\u00e2n vi\u00ean trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [21] \u2013 Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi kh\u00e1c v\u1ec1 t\u00e0i s\u1ea3n:<\/span> <\/strong>ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c v\u1ec1 t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf .<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 642 – \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d, ph\u1ea7n chi ti\u1ebft chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 chi kh\u00e1c v\u1ec1 t\u00e0i s\u1ea3n trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [22] \u2013 Tr\u00edch d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n t\u1ef1 doanh:<\/span> <\/strong>ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 631 – \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d, ph\u1ea7n chi ti\u1ebft chi ph\u00ed d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [23] \u2013 C\u00e1c kho\u1ea3n chi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n chi ph\u00ed n\u00eau tr\u00ean ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n 642 – \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d, ph\u1ea7n chi ti\u1ebft chi ph\u00ed kh\u00e1c theo quy \u0111\u1ecbnh v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1c h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [24] \u2013 L\u00e3i (l\u1ed7) t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [24] = [01] – [11].<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [25] \u2013 C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh:<\/span> <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a C\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 trong k\u1ef3 t\u00ednh thu\u1ebf. C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c bao g\u1ed3m thu t\u1eeb nh\u01b0\u1ee3ng, b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m c\u1ea3 thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu ti\u1ec1n ph\u1ea1t do c\u00e1c \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng t\u1eeb kh\u00e1ch h\u00e0ng, qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, c\u00e1c kho\u1ea3n thu nh\u1eadp c\u1ee7a n\u0103m tr\u01b0\u1edbc ch\u01b0a h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp\u2026<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n: S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n – M\u00e3 s\u1ed1 31 t\u1ea1i c\u1ed9t \u201c n\u0103m nay\u201d, t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 711 “Thu nh\u1eadp kh\u00e1c” \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh” trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9: S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb t\u00e0i kho\u1ea3n 518 – Thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n) ho\u1eb7c t\u00e0i kho\u1ea3n 711- Thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9).<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [26] \u2013 Chi ph\u00ed kh\u00e1c ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngo\u00e0i c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9, bao g\u1ed3m: chi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110, chi qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecf s\u00f3t t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc\u2026\u00a0<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n: S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 32 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d. S\u1ed1 li\u1ec7u n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 811″Chi ph\u00ed kh\u00e1c” \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh” trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9: S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb t\u00e0i kho\u1ea3n 638- Chi ph\u00ed kh\u00e1c (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n) ho\u1eb7c t\u00e0i kho\u1ea3n 811- Chi ph\u00ed kh\u00e1c (\u0111\u1ed1i v\u1edbi c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9).<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [27] \u2013 L\u00e3i (l\u1ed7) kh\u00e1c ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh:<\/span> <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [27]=[25]-[26]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [28] \u2013 T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf TNDN: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 trong k\u1ef3 t\u00ednh thu\u1ebf theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [28]=[24]+[27]<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t\u00a0\u0111\u1ed9ng trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n th\u00ec khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ea7n l\u1eadp theo ph\u1ee5 l\u1ee5c n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax xin\u00a0h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n l\u1eadp t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN theo ph\u1ea7n m\u1ec1m HTKK 3.4.1 th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m 2017 qua\u00a0b\u00e0i..<\/p>\n","protected":false},"author":7,"featured_media":30277,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4238,4240,4247,4248],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30276"}],"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=30276"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30276\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30277"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30276"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}