{"id":4014,"date":"2015-07-25T07:51:39","date_gmt":"2015-07-25T07:51:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4014"},"modified":"2015-07-25T08:59:51","modified_gmt":"2015-07-25T08:59:51","slug":"cach-hach-toan-loi-nhuan-sau-thue-chua-phan-phoi-tai-khoan-421","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4014","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i – T\u00e0i kho\u1ea3n 421"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i – T\u00e0i kho\u1ea3n 421\u00a0 theo \u0110i\u1ec1u 74\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><\/h2>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh (l\u00e3i, l\u1ed7) sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 421 \u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– S\u1ed1 l\u1ed7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span>
\n – Tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p;<\/span>
\n – Chia c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu;<\/span>
\n – B\u1ed5 sung v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– S\u1ed1 l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3;<\/span>
\n – S\u1ed1 l\u1ed7 c\u1ee7a c\u1ea5p d\u01b0\u1edbi \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean c\u1ea5p b\u00f9;<\/span>
\n – X\u1eed l\u00fd c\u00e1c kho\u1ea3n l\u1ed7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 421 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 ho\u1eb7c s\u1ed1 d\u01b0 C\u00f3.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: S\u1ed1 l\u1ed7 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u01b0a x\u1eed l\u00fd.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ho\u1eb7c ch\u01b0a s\u1eed d\u1ee5ng.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 421- L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 4211 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc: Ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 thu\u1ed9c c\u00e1c n\u0103m tr\u01b0\u1edbc. T\u00e0i kho\u1ea3n 4211 c\u00f2n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a TK 4211 khi \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a n\u0103m tr\u01b0\u1edbc, n\u0103m nay m\u1edbi ph\u00e1t hi\u1ec7n.<\/span><\/p>\n

\u0110\u1ea7u n\u0103m sau, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb TK 4212 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay\u201d sang TK 4211 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc\u201d.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 4212 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay: Ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh, t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn v\u00e0 x\u1eed l\u00fd l\u1ed7 c\u1ee7a n\u0103m nay.<\/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) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p l\u00e3i, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 421- L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (4212).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p l\u1ed7, ghi:<\/span>
\nN\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (4212)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

b) Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c th\u00f4ng b\u00e1o tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span>
\nN\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388).<\/span><\/p>\n

Khi tr\u1ea3 ti\u1ec1n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn, ghi:<\/span>
\nN\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,… (s\u1ed1 ti\u1ec1n th\u1ef1c tr\u1ea3).<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u1ed5 ph\u1ea7n tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu (ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i) ghi:<\/span>
\nN\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4111- V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (s\u1ed1 ch\u00eanh l\u00each gi\u1eefa gi\u00e1 ph\u00e1t <\/span>h\u00e0nh cao h\u01a1n m\u1ec7nh gi\u00e1) (n\u1ebfu c\u00f3).<\/span><\/p>\n

d) C\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n khi quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1eeb l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh (ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u1ec3 l\u1ea1i c\u1ee7a doanh nghi\u1ec7p), ghi:<\/span>
\nN\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span>
\n\u0111) Khi tr\u00edch qu\u1ef9 t\u1eeb k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u1ec3 l\u1ea1i c\u1ee7a doanh nghi\u1ec7p), ghi:<\/span>
\nN\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 414 – Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 418 – C\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531, 3532, 3534).<\/span><\/p>\n

e) \u0110\u1ea7u n\u0103m t\u00e0i ch\u00ednh, k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay sang l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc, ghi:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p TK 4212 c\u00f3 s\u1ed1 d\u01b0 C\u00f3 (l\u00e3i), ghi:<\/span>
\nN\u1ee3 TK 4212 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4211 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p TK 4212 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 (l\u1ed7), ghi:<\/span>
\nN\u1ee3 TK 4211 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4212 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay.<\/span><\/p>\n

g) K\u1ebf to\u00e1n x\u1eed l\u00fd l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i tr\u01b0\u1edbc khi chuy\u1ec3n doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/p>\n

– K\u1ebf to\u00e1n x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u01b0\u1edbc khi chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 vay Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i Nh\u00e0 n\u01b0\u1edbc v\u00e0 Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam \u0111\u00e3 qu\u00e1 h\u1ea1n nh\u01b0ng do doanh nghi\u1ec7p b\u1ecb l\u1ed7, kh\u00f4ng c\u00f2n v\u1ed1n nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng thanh to\u00e1n \u0111\u01b0\u1ee3c, doanh nghi\u1ec7p ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb khoanh n\u1ee3, gi\u00e3n n\u1ee3, xo\u00e1 n\u1ee3 l\u00e3i vay ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3 l\u00e3i vay, ghi:<\/span>
\n N\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (l\u00e3i vay \u0111\u01b0\u1ee3c x\u00f3a)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (ph\u1ea7n l\u00e3i vay \u0111\u00e3 <\/span>
\nh\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed c\u00e1c k\u1ef3 tr\u01b0\u1edbc nay \u0111\u01b0\u1ee3c x\u00f3a)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ph\u1ea7n l\u00e3i vay \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed <\/span>
\nt\u00e0i ch\u00ednh trong k\u1ef3 n\u00e0y).<\/span><\/p>\n

– K\u1ebf to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p 100% V\u1ed1n Nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n sang C\u00f4ng ty c\u1ed5 ph\u1ea7n so v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p chuy\u1ec3n th\u00e0nh C\u00f4ng ty c\u1ed5 ph\u1ea7n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng (l\u00e3i) ph\u1ea3i n\u1ed9p v\u00e0o qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (nh\u01b0 t\u1ea1i T\u1eadp \u0111o\u00e0n, T\u1ed5ng c\u00f4ng ty, c\u00f4ng ty m\u1eb9 ho\u1eb7c qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p t\u1ea1i T\u1ed5ng C\u00f4ng ty \u0111\u1ea7u t\u01b0 v\u00e0 kinh doanh v\u1ed1n Nh\u00e0 n\u01b0\u1edbc), ghi:<\/span>
\n N\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n ho\u00e1.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p chuy\u1ec3n sang C\u00f4ng ty c\u1ed5 ph\u1ea7n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p th\u00ec ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1ea3m (l\u1ed7), ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p ch\u00eanh l\u1ec7ch gi\u1ea3m do nguy\u00ean nh\u00e2n kh\u00e1ch quan, ho\u1eb7c ch\u1ee7 quan nh\u01b0ng v\u00ec l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng m\u00e0 ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n vi\u1ec7c b\u1ed3i th\u01b0\u1eddng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n c\u1ed5 ph\u1ea7n n\u00e0y \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t sau khi tr\u1eeb \u0111i ph\u1ea7n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3) ghi:<\/span>
\n N\u1ee3 TK 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

– K\u1ebf to\u00e1n chuy\u1ec3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i th\u00e0nh v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c chuy\u1ec3n sang c\u00f4ng ty c\u1ed5 ph\u1ea7n: T\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ch\u00ednh th\u1ee9c chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n, k\u1ebf to\u00e1n chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 C\u00f3 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i sang V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span>
\n N\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i – T\u00e0i kho\u1ea3n 421 theo \u0110i\u1ec1u 74 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4169,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[432],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4014"}],"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=4014"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4014\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4169"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4014"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}