{"id":416,"date":"2015-07-07T03:59:53","date_gmt":"2015-07-07T03:59:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=416"},"modified":"2016-12-13T10:32:03","modified_gmt":"2016-12-13T10:32:03","slug":"hach-toan-giam-tscd-do-gop-von","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=416","title":{"rendered":"H\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110 do g\u00f3p v\u1ed1n"},"content":{"rendered":"<dl id=\"attachment_424\" class=\"wp-caption alignright\" style=\"width: 289px;\">\n<dt class=\"wp-caption-dt\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-424\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Tai-san-co-dinh-giam-do-gop-von1.jpg\" alt=\"H\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110 do g\u00f3p v\u1ed1n - anh chinh\" width=\"279\" height=\"209\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Tai-san-co-dinh-giam-do-gop-von1.jpg 350w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Tai-san-co-dinh-giam-do-gop-von1-300x225.jpg 300w\" sizes=\"(max-width: 279px) 100vw, 279px\" \/><\/span><\/dt>\n<dd class=\"wp-caption-dd\"><\/dd>\n<\/dl>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham gia \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft, g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1.\u00a0<\/strong><strong>H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 tham gia g\u00f3p v\u1ed1n<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.1.\u00a0H\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft \u0111\u1ec3 tham gia g\u00f3p v\u1ed1n<\/strong><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 g\u1ed1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/bien-ban-dinh-gia-tai-san-gop-von\/\" target=\"_blank\">Bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n<\/a><\/strong> c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng li\u00ean doanh li\u00ean k\u1ebft<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/bien-ban-giao-nhan-tai-san-co-dinh-theo-thong-tu-200\/\" target=\"_blank\">Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/bien-ban-dieu-chuyen-tai-san\/\" target=\"_blank\">Bi\u00ean b\u1ea3n \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/giay-chung-nhan-gop-von\/\" target=\"_blank\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n<\/a><\/strong><\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2.\u00a0<\/strong><strong>Th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Qu\u00e1 tr\u00ecnh g\u00f3p v\u1ed1n g\u1ed3m c\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng g\u00f3p v\u1ed1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh lo\u1ea1i t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u01b0\u1edbc 3: \u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u01b0\u1edbc 4: Chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0 nh\u1eadn gi\u1ea5y ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>2. H\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u1ea3m do g\u00f3p v\u1ed1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 3.2 \u0110i\u1ec1u 35 \u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC <\/a>h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do g\u00f3p v\u1ed1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, li\u00ean doanh, li\u00ean k\u1ebft b\u1eb1ng TSC\u0110 h\u1eefu h\u00ecnh, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 N\u1ee3 c\u00e1c TK 221, 222 (theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i)<br \/>\nN\u1ee3 TK 214 &#8211; Hao m\u00f2n TSC\u0110 (s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch)<br \/>\nN\u1ee3 TK 811 &#8211; Chi ph\u00ed kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<br \/>\nC\u00f3 TK 211 &#8211; TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<br \/>\nC\u00f3 TK 711 &#8211; Thu nh\u1eadp kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>V\u00ed d\u1ee5 minh h\u1ecda<\/u><\/em><\/strong>: Doanh nghi\u1ec7p X g\u00f3p v\u1ed1n v\u00e0o c\u01a1 s\u1edf li\u00ean doanh Y d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u00e0nh l\u1eadp c\u01a1 s\u1edf kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t 01 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p 50%). Theo Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a h\u1ed9i \u0111\u1ed3ng li\u00ean doanh nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Nguy\u00ean gi\u00e1: 480.000<br \/>\nS\u1ed1 \u0111\u00e3 KH: 240.000<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Gi\u00e1 \u0111\u00e1nh gi\u00e1: 260.000<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Th\u1eddi gian s\u1eed d\u1ee5ng: 10 n\u0103m<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p X , \u0111\u1ecbnh kho\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0N\u1ee3 TK 222: 260.000 (Theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i)<br \/>\nN\u1ee3 TK 214: 240.000 (S\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch)<br \/>\nC\u00f3 TK 211: 480.000 (Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh)<br \/>\nC\u00f3 TK 711: 20.000 (Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c tr\u01b0\u1eddng h\u1ee3p ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u00e1c b\u00e0i vi\u1ebft sau \u0111\u00e2y:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/ho-so-thu-tuc-thanh-ly-tai-san-co-dinh\/\">H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-giam-tscd-do-phat-hien-thieu-khi-kiem-ke\/\">H\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110 do ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-giam-tai-san-co-dinh-huu-hinh-do-chuyen-thanh-cong-cu-dung-cu\/\">H\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110 do chuy\u1ec3n thanh c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham gia \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft, g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. 1.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 tham gia g\u00f3p v\u1ed1n 1.1.\u00a0H\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft \u0111\u1ec3 tham gia g\u00f3p v\u1ed1n H\u1ed3 s\u01a1, t\u00e0i..<\/p>\n","protected":false},"author":7,"featured_media":5984,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[388],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/416"}],"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=416"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/416\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5984"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=416"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}