{"id":4001,"date":"2015-07-25T07:46:55","date_gmt":"2015-07-25T07:46:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4001"},"modified":"2015-07-25T08:49:42","modified_gmt":"2015-07-25T08:49:42","slug":"cach-hach-toan-co-phieu-quy-tai-khoan-419","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4001","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 – T\u00e0i kho\u1ea3n 419"},"content":{"rendered":"

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

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 – T\u00e0i kho\u1ea3n 419\u00a0 theo \u0110i\u1ec1u 73\u00a0Th\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><\/strong><\/span><\/h2>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng gi\u1ea3m c\u1ee7a s\u1ed1 c\u1ed5 phi\u1ebfu do c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n mua l\u1ea1i trong s\u1ed1 c\u1ed5 phi\u1ebfu do c\u00f4ng ty \u0111\u00f3 \u0111\u00e3 ph\u00e1t h\u00e0nh ra c\u00f4ng ch\u00fang \u0111\u1ec3 sau \u0111\u00f3 s\u1ebd t\u00e1i ph\u00e1t h\u00e0nh l\u1ea1i (g\u1ecdi l\u00e0 c\u1ed5 phi\u1ebfu qu\u1ef9).<\/span>
\nC\u1ed5 phi\u1ebfu qu\u1ef9 l\u00e0 c\u1ed5 phi\u1ebfu do c\u00f4ng ty ph\u00e1t h\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c mua l\u1ea1i b\u1edfi ch\u00ednh c\u00f4ng ty ph\u00e1t h\u00e0nh, nh\u01b0ng n\u00f3 kh\u00f4ng b\u1ecb hu\u1ef7 b\u1ecf v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c t\u00e1i ph\u00e1t h\u00e0nh tr\u1edf l\u1ea1i trong kho\u1ea3ng th\u1eddi gian theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n. C\u00e1c c\u1ed5 phi\u1ebfu qu\u1ef9 do c\u00f4ng ty n\u1eafm gi\u1eef kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn c\u1ed5 t\u1ee9c, kh\u00f4ng c\u00f3 quy\u1ec1n b\u1ea7u c\u1eed hay tham gia chia ph\u1ea7n t\u00e0i s\u1ea3n khi c\u00f4ng ty gi\u1ea3i th\u1ec3. Khi chia c\u1ed5 t\u1ee9c cho c\u00e1c c\u1ed5 ph\u1ea7n, c\u00e1c c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111ang do c\u00f4ng ty n\u1eafm gi\u1eef \u0111\u01b0\u1ee3c coi l\u00e0 c\u1ed5 phi\u1ebfu ch\u01b0a b\u00e1n.<\/span><\/p>\n

 <\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 419 \u2013 C\u1ed5 phi\u1ebfu qu\u1ef9<\/span><\/h2>\n

B\u00ean n\u1ee3: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ed5 phi\u1ebfu qu\u1ef9 khi mua v\u00e0o.<\/span><\/p>\n

B\u00ean C\u00f3: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c t\u00e1i ph\u00e1t h\u00e0nh, chia c\u1ed5 t\u1ee9c ho\u1eb7c hu\u1ef7 b\u1ecf.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ed5 phi\u1ebfu qu\u1ef9 hi\u1ec7n \u0111ang do c\u00f4ng ty n\u1eafm gi\u1eef.<\/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><\/strong><\/span><\/h2>\n

a) K\u1ebf to\u00e1n mua l\u1ea1i c\u1ed5 phi\u1ebfu do ch\u00ednh c\u00f4ng ty \u0111\u00e3 ph\u00e1t h\u00e0nh:<\/span><\/p>\n

– Khi c\u00f4ng ty \u0111\u00e3 ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c mua l\u1ea1i s\u1ed1 c\u1ed5 phi\u1ebfu do ch\u00ednh c\u00f4ng ty ph\u00e1t h\u00e0nh theo lu\u1eadt \u0111\u1ecbnh, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh to\u00e1n ti\u1ec1n cho c\u00e1c c\u1ed5 \u0111\u00f4ng theo gi\u00e1 tho\u1ea3 thu\u1eadn mua, b\u00e1n v\u00e0 nh\u1eadn c\u1ed5 phi\u1ebfu v\u1ec1, ghi:<\/span>
\nN\u1ee3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 mua l\u1ea1i c\u1ed5 phi\u1ebfu)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

– Trong qu\u00e1 tr\u00ecnh mua l\u1ea1i c\u1ed5 phi\u1ebfu, khi ph\u00e1t sinh chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span>
\nb) T\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9:<\/span><\/p>\n

– Khi t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9 v\u1edbi gi\u00e1 cao h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i, ghi: <\/span>
\nN\u1ee3 c\u00e1c TK 111,112 (t\u1ed5ng gi\u00e1 thanh to\u00e1n t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i c\u1ed5 phi\u1ebfu)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4112) (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa <\/span>
\n gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh cao h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i c\u1ed5 phi\u1ebfu).<\/span><\/p>\n

– Khi t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9 ra th\u1ecb tr\u01b0\u1eddng v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf mua v\u00e0o c\u1ed5 phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111,112 (t\u1ed5ng gi\u00e1 thanh to\u00e1n t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu)<\/span>
\nN\u1ee3 TK 4112- Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh th\u1ea5p h\u01a1n gi\u00e1 mua l\u1ea1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i c\u1ed5 phi\u1ebfu).<\/span><\/p>\n

c) Khi hu\u1ef7 b\u1ecf s\u1ed1 c\u1ed5 phi\u1ebfu qu\u1ef9, ghi:<\/span>
\nN\u1ee3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1 c\u1ee7a s\u1ed1 c\u1ed5 phi\u1ebfu hu\u1ef7 b\u1ecf);<\/span>
\nN\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 mua l\u1ea1i cao h\u01a1n m\u1ec7nh gi\u00e1) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i c\u1ed5 phi\u1ebfu).<\/span><\/p>\n

d) Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (\u0111\u00e3 th\u00f4ng qua \u0110\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng) chia c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu qu\u1ef9:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9 t\u1ea1i ng\u00e0y tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu cao h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf mua v\u00e0o c\u1ee7a c\u1ed5 phi\u1ebfu qu\u1ef9, ghi:<\/span>
\nN\u1ee3 TK 421- L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (theo gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua l\u1ea1i <\/span>c\u1ed5 phi\u1ebfu qu\u1ef9 th\u1ea5p h\u01a1n gi\u00e1 ph\u00e1t h\u00e0nh t\u1ea1i ng\u00e0y tr\u1ea3 c\u1ed5 t\u1ee9c).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9 t\u1ea1i ng\u00e0y tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu th\u1ea5p h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf mua v\u00e0o c\u1ee7a c\u1ed5 phi\u1ebfu qu\u1ef9, ghi:<\/span>
\nN\u1ee3 TK 421- L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu) <\/span>
\nN\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua l\u1ea1i c\u1ed5 <\/span>phi\u1ebfu qu\u1ef9 cao h\u01a1n gi\u00e1 ph\u00e1t h\u00e0nh t\u1ea1i ng\u00e0y tr\u1ea3 c\u1ed5 t\u1ee9c). <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (theo gi\u00e1 th\u1ef1c t\u1ebf mua c\u1ed5 phi\u1ebfu qu\u1ef9).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n C\u1ed5 phi\u1ebfu qu\u1ef9 – T\u00e0i kho\u1ea3n 419 theo \u0110i\u1ec1u 73 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4157,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[430],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4001"}],"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=4001"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4001\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4157"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4001"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}