{"id":3943,"date":"2015-07-25T07:17:12","date_gmt":"2015-07-25T07:17:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3943"},"modified":"2015-07-25T08:29:24","modified_gmt":"2015-07-25T08:29:24","slug":"cach-hach-toan-chung-khoan-kinh-doanh-tai-khoan-121","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3943","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh – t\u00e0i kho\u1ea3n 121"},"content":{"rendered":"

\"C\u00e1ch<\/h2>\n

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh – t\u00e0i kho\u1ea3n 121 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 15, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t nh\u01b0 sau.<\/span><\/p>\n

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

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n v\u00e0 thanh to\u00e1n c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh (k\u1ec3 c\u1ea3 ch\u1ee9ng kho\u00e1n c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n tr\u00ean 12 th\u00e1ng mua v\u00e0o, b\u00e1n ra \u0111\u1ec3 ki\u1ebfm l\u1eddi). Ch\u1ee9ng kho\u00e1n kinh doanh bao g\u1ed3m:<\/span>
\n– C\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n;<\/span>
\n– C\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, nh\u01b0: C\u00e1c kho\u1ea3n cho vay theo kh\u1ebf \u01b0\u1edbc gi\u1eefa 2 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 \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n .<\/span><\/p>\n

 <\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 121 – Ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/h2>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n kinh doanh mua v\u00e0o.<\/span><\/p>\n

B\u00ean C\u00f3: Gi\u00e1 tr\u1ecb ghi s\u1ed5 ch\u1ee9ng kho\u00e1n kinh doanh khi b\u00e1n.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 121 – Ch\u1ee9ng kho\u00e1n kinh doanh, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1211 – C\u1ed5 phi\u1ebfu: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n c\u1ed5 phi\u1ebfu v\u1edbi m\u1ee5c \u0111\u00edch n\u1eafm gi\u1eef \u0111\u1ec3 b\u00e1n ki\u1ebfm l\u1eddi.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1212 – Tr\u00e1i phi\u1ebfu: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n v\u00e0 thanh to\u00e1n c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu n\u1eafm gi\u1eef \u0111\u1ec3 b\u00e1n ki\u1ebfm l\u1eddi.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1218 – Ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 ki\u1ebfm l\u1eddi, nh\u01b0 ch\u1ee9ng ch\u1ec9 qu\u1ef9, quy\u1ec1n mua c\u1ed5 ph\u1ea7n, ch\u1ee9ng quy\u1ec1n, quy\u1ec1n ch\u1ecdn mua, quy\u1ec1n ch\u1ecdn b\u00e1n, h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, th\u01b0\u01a1ng phi\u1ebfu\u2026 T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3n \u00e1nh c\u1ea3 t\u00ecnh h\u00ecnh mua, b\u00e1n c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c nh\u01b0 th\u01b0\u01a1ng phi\u1ebfu, h\u1ed1i phi\u1ebfu \u0111\u1ec3 b\u00e1n ki\u1ebfm l\u1eddi.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/h2>\n

a) Khi mua ch\u1ee9ng kho\u00e1n kinh doanh, c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed th\u1ef1c t\u1ebf mua (gi\u00e1 mua c\u1ed9ng (+) chi ph\u00ed m\u00f4i gi\u1edbi, giao d\u1ecbch, chi ph\u00ed th\u00f4ng tin, l\u1ec7 ph\u00ed, ph\u00ed ng\u00e2n h\u00e0ng\u2026), ghi:<\/span>
\n N\u1ee3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 141 – T\u1ea1m \u1ee9ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c.<\/span><\/p>\n

b) \u0110\u1ecbnh k\u1ef3 thu l\u00e3i tr\u00e1i phi\u1ebfu v\u00e0 c\u00e1c ch\u1ee9ng kho\u00e1n kh\u00e1c:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n l\u00e3i v\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n l\u00e3i ti\u1ebfp t\u1ee5c mua b\u1ed5 sung tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu (kh\u00f4ng mang ti\u1ec1n v\u1ec1 doanh nghi\u1ec7p m\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n l\u00e3i mua ngay tr\u00e1i phi\u1ebfu), ghi:<\/span>
\nN\u1ee3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u00e3i b\u1eb1ng ti\u1ec1n, ghi;<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 138….<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u00e3i \u0111\u1ea7u t\u01b0 bao g\u1ed3m c\u1ea3 kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n l\u00e3i n\u00e0y. Ch\u1ec9 ghi nh\u1eadn l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 m\u00e0 doanh nghi\u1ec7p mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y; Kho\u1ea3n ti\u1ec1n l\u00e3i d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a ch\u00ednh kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 138… (t\u1ed5ng ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (ph\u1ea7n ti\u1ec1n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch\u00a0<\/span>tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3\u00a0<\/span>sau khi doanh nghi\u1ec7p mua kho\u1ea3n \u0111\u1ea7u t\u01b0).<\/span><\/p>\n

c) K\u1ebf to\u00e1n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112…<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n ngay)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y \u0111\u1ea7u t\u01b0, ghi<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 138… (t\u1ed5ng ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (ph\u1ea7n ti\u1ec1n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea7n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 kh\u00f4ng ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e0 ghi gi\u1ea3m gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 112, 138<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh.<\/span><\/p>\n

d) Khi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kinh doanh, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n:<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u00e3i, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (gi\u00e1 v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n <\/span>l\u1edbn h\u01a1n gi\u00e1 v\u1ed1n).<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p b\u1ecb l\u1ed7, ghi:<\/span>
\n N\u1ee3 TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n nh\u1ecf h\u01a1n gi\u00e1 v\u1ed1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (gi\u00e1 v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n).<\/span>
\n– C\u00e1c chi ph\u00ed v\u1ec1 b\u00e1n ch\u1ee9ng kho\u00e1n, ghi:<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 331…<\/span><\/p>\n

\u0111) Thu h\u1ed3i ho\u1eb7c thanh to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u00e3 \u0111\u00e1o h\u1ea1n, ghi:<\/span>
\n N\u1ee3 TK 111, 112, 131<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u01b0\u1ee3ng b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i. Ph\u1ea7n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu c\u00f3 l\u00e3i, ghi:<\/span>
\nN\u1ee3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu\u00a0<\/span>mang \u0111i trao \u0111\u1ed5i t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa <\/span>gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 cao h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i)<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu b\u1ecb l\u1ed7, ghi:<\/span>
\nN\u1ee3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 <\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5\u00a0<\/span>phi\u1ebfu nh\u1eadn v\u1ec1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao\u00a0<\/span>\u0111\u1ed5i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n).<\/span><\/p>\n

g) \u0110\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (nh\u01b0 tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu b\u1eb1ng ngo\u1ea1i t\u1ec7\u2026).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p l\u00e3i, ghi:<\/span>
\n N\u1ee3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (1212,1218 )<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i. <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p l\u1ed7, ghi:<\/span>
\n N\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (1212,1218 ).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh – t\u00e0i kho\u1ea3n 121 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 15, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t.<\/p>\n","protected":false},"author":7,"featured_media":4121,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[419],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3943"}],"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=3943"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3943\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4121"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3943"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}