{"id":3974,"date":"2015-07-25T07:34:44","date_gmt":"2015-07-25T07:34:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3974"},"modified":"2015-07-25T08:39:51","modified_gmt":"2015-07-25T08:39:51","slug":"cach-hach-toan-tai-khoan-128-dau-tu-nam-giu-den-ngay-dao-han","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3974","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n"},"content":{"rendered":"

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

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 16, 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 s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (ngo\u00e0i c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh) nh\u01b0: C\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n (bao g\u1ed3m c\u1ea3 c\u00e1c lo\u1ea1i t\u00edn phi\u1ebfu, k\u1ef3 phi\u1ebfu), tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i b\u00ean ph\u00e1t h\u00e0nh b\u1eaft bu\u1ed9c ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai v\u00e0 c\u00e1c kho\u1ea3n cho vay n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u1edbi m\u1ee5c \u0111\u00edch thu l\u00e3i h\u00e0ng k\u1ef3 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n kh\u00e1c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu v\u00e0 c\u00f4ng c\u1ee5 n\u1ee3 n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch mua b\u00e1n \u0111\u1ec3 ki\u1ebfm l\u1eddi (ph\u1ea3n \u00e1nh trong t\u00e0i kho\u1ea3n 121 – Ch\u1ee9ng kho\u00e1n kinh doanh)<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\nGi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n t\u0103ng.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\nGi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n gi\u1ea3m.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span>
\nGi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1281 – Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n.
\n<\/span>– T\u00e0i kho\u1ea3n 1282 – Tr\u00e1i phi\u1ebfu: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu m\u00e0 doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng v\u00e0 c\u00f3 \u00fd \u0111\u1ecbnh n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n.
\n<\/span>– T\u00e0i kho\u1ea3n 1283 – Cho vay: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c kho\u1ea3n cho vay theo kh\u1ebf \u01b0\u1edbc gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c giao d\u1ecbch mua, b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng nh\u01b0 ch\u1ee9ng kho\u00e1n. T\u00f9y theo t\u1eebng h\u1ee3p \u0111\u1ed3ng, c\u00e1c kho\u1ea3n cho vay theo kh\u1ebf \u01b0\u1edbc c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thu h\u1ed3i m\u1ed9t l\u1ea7n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n ho\u1eb7c thu h\u1ed3i d\u1ea7n t\u1eebng k\u1ef3.
\n<\/span>– T\u00e0i kho\u1ea3n 1288 – C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (ngo\u00e0i c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u00e1i phi\u1ebfu v\u00e0 cho vay), nh\u01b0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i b\u1eaft bu\u1ed9c b\u00ean ph\u00e1t h\u00e0nh ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai, th\u01b0\u01a1ng phi\u1ebfu.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/h2>\n

3.1. Khi g\u1eedi ti\u1ec1n c\u00f3 k\u1ef3 h\u1ea1n, cho vay, mua c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n b\u1eb1ng ti\u1ec1n, ghi:<\/span>
\n N\u1ee3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

3.2. \u0110\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n ghi nh\u1eadn kho\u1ea3n ph\u1ea3i thu v\u1ec1 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i tr\u00e1i phi\u1ebfu, l\u00e3i cho vay, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\nN\u1ee3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (l\u00e3i nh\u1eadp g\u1ed1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

3.3. Khi thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131, 152, 156, 211,….(theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i).<\/span><\/p>\n

3.4. Chuy\u1ec3n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n th\u00e0nh \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 221, 222 (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK li\u00ean quan (n\u1ebfu ph\u1ea3i \u0111\u1ea7u t\u01b0 th\u00eam)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i).<\/span><\/p>\n

3.5. K\u1ebf to\u00e1n c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn tr\u00e1i phi\u1ebfu n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p mua tr\u00e1i phi\u1ebfu nh\u1eadn l\u00e3i tr\u01b0\u1edbc:<\/span><\/p>\n

– Khi tr\u1ea3 ti\u1ec1n mua tr\u00e1i phi\u1ebfu nh\u1eadn l\u00e3i tr\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (1282)<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112,\u2026 (s\u1ed1 ti\u1ec1n th\u1ef1c chi)<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ph\u1ea7n l\u00e3i nh\u1eadn tr\u01b0\u1edbc).<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n l\u00e3i c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n theo s\u1ed1 l\u00e3i ph\u1ea3i thu t\u1eebng k\u1ef3, ghi:<\/span>
\n N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Thu h\u1ed3i gi\u00e1 g\u1ed1c tr\u00e1i phi\u1ebfu khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (1282).<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p mua tr\u00e1i phi\u1ebfu nh\u1eadn l\u00e3i \u0111\u1ecbnh k\u1ef3:<\/span><\/p>\n

– Khi tr\u1ea3 ti\u1ec1n mua tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (1282)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3 ghi nh\u1eadn ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu:<\/span>
\nN\u1ee3 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

– Thu h\u1ed3i gi\u00e1 g\u1ed1c tr\u00e1i phi\u1ebfu khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (1282).<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p mua tr\u00e1i phi\u1ebfu nh\u1eadn l\u00e3i sau:<\/span><\/p>\n

– Khi tr\u1ea3 ti\u1ec1n mua tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (1282)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3 t\u00ednh l\u00e3i tr\u00e1i phi\u1ebfu v\u00e0 ghi nh\u1eadn doanh thu theo s\u1ed1 l\u00e3i ph\u1ea3i thu t\u1eebng k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n tr\u00e1i phi\u1ebfu, thu h\u1ed3i g\u1ed1c v\u00e0 l\u00e3i tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (1282)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388) (s\u1ed1 l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i k\u1ef3 \u0111\u00e1o h\u1ea1n).<\/span><\/p>\n

3.6. K\u1ebf to\u00e1n kho\u1ea3n t\u1ed5n th\u1ea5t do kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n ch\u01b0a \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i:<\/span><\/p>\n

Khi c\u00f3 c\u00e1c b\u1eb1ng ch\u1ee9ng cho th\u1ea5y m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c (nh\u01b0 b\u00ean ph\u00e1t h\u00e0nh c\u00f4ng c\u1ee5 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n, ph\u00e1 s\u1ea3n\u2026), k\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c. N\u1ebfu kho\u1ea3n t\u1ed5n th\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (1281, 1282, 1288).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p sau khi ghi nh\u1eadn kho\u1ea3n t\u1ed5n th\u1ea5t, n\u1ebfu c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn cho th\u1ea5y kho\u1ea3n t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 thu h\u1ed3i l\u1ea1i \u0111\u01b0\u1ee3c, k\u1ebf to\u00e1n ghi nh\u1eadn ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i cao h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n \u0111\u1ea7u t\u01b0, ghi:<\/span>
\n N\u1ee3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (1281, 1282, 1288)<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

3.7. \u0110\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p l\u00e3i, ghi:<\/span>
\n N\u1ee3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n <\/span>
\n C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\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 C\u00f3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 16, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4140,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[424],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3974"}],"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=3974"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3974\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4140"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3974"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}