{"id":4336,"date":"2015-07-25T11:00:31","date_gmt":"2015-07-25T11:00:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4336"},"modified":"2015-12-02T06:42:59","modified_gmt":"2015-12-02T06:42:59","slug":"cach-hach-toan-dau-tu-vao-cong-ty-con-tk-221","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4336","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con – TK 221"},"content":{"rendered":"

\u0110i\u1ec1u 41 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC <\/a>h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng ban C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con – TK 221<\/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 gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n tr\u1ef1c ti\u1ebfp v\u00e0o c\u00f4ng ty con. C\u00f4ng ty con l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c (g\u1ecdi l\u00e0 c\u00f4ng ty m\u1eb9), (k\u1ec3 c\u1ea3 c\u00f4ng ty th\u00e0nh vi\u00ean c\u1ee7a T\u1ed5ng c\u00f4ng ty v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp). <\/span>
\nb) Ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o TK 221 “\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con” khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef tr\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft (ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m c d\u01b0\u1edbi \u0111\u00e2y) v\u00e0 c\u00f3 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c nh\u1eb1m thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3. Khi c\u00f4ng ty m\u1eb9 kh\u00f4ng c\u00f2n quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f4ng ty con th\u00ec ghi gi\u1ea3m kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1m th\u1eddi n\u1eafm gi\u1eef tr\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft t\u1ea1i \u0111\u01a1n v\u1ecb nh\u01b0ng kh\u00f4ng d\u1ef1 \u0111\u1ecbnh th\u1ef1c thi quy\u1ec1n bi\u1ec3u quy\u1ebft do m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 l\u00e0 mua \u2013 b\u00e1n c\u00f4ng c\u1ee5 v\u1ed1n \u0111\u1ec3 ki\u1ebfm l\u1eddi (n\u1eafm gi\u1eef kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i v\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t ch\u1ec9 l\u00e0 t\u1ea1m th\u1eddi) th\u00ec kh\u00f4ng h\u1ea1ch to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y m\u00e0 h\u1ea1ch to\u00e1n l\u00e0 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n.<\/span>
\nc) C\u00e1c tr\u01b0\u1eddng h\u1ee3p sau kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1eabn \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 221 “\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con” khi doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u00edt h\u01a1n 50% quy\u1ec1n bi\u1ec3u quy\u1ebft t\u1ea1i c\u00f4ng ty con, nh\u01b0ng c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c:<\/span>
\n– C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c tho\u1ea3 thu\u1eadn d\u00e0nh cho c\u00f4ng ty m\u1eb9 h\u01a1n 50% quy\u1ec1n bi\u1ec3u quy\u1ebft;<\/span>
\n– C\u00f4ng ty m\u1eb9 c\u00f3 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy ch\u1ebf tho\u1ea3 thu\u1eadn;<\/span>
\n– C\u00f4ng ty m\u1eb9 c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m ho\u1eb7c b\u00e3i mi\u1ec5n \u0111a s\u1ed1 c\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c c\u1ea5p qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/span>
\n– C\u00f4ng ty m\u1eb9 c\u00f3 quy\u1ec1n b\u1ecf \u0111a s\u1ed1 phi\u1ebfu t\u1ea1i c\u00e1c cu\u1ed9c h\u1ecdp c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c c\u1ea5p qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p mua kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con trong giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh, b\u00ean mua ph\u1ea3i x\u00e1c \u0111\u1ecbnh ng\u00e0y mua, gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cH\u1ee3p nh\u1ea5t kinh doanh\u201d.<\/span>
\n\u0111) K\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 40 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\ne) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 gi\u1ea3i th\u1ec3 c\u00f4ng ty con v\u00e0 s\u00e1p nh\u1eadp to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty con v\u00e0o c\u00f4ng ty m\u1eb9 (c\u00f4ng ty m\u1eb9 k\u1ebf th\u1eeba to\u00e0n b\u1ed9 quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00f4ng ty con), k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span>
\n– C\u00f4ng ty m\u1eb9 ghi gi\u1ea3m gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con;<\/span>
\n– Ghi nh\u1eadn to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty con b\u1ecb gi\u1ea3i th\u1ec3 v\u00e0o B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty m\u1eb9 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y s\u00e1p nh\u1eadp;<\/span>
\n– Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh.<\/span>
\ng) Vi\u1ec7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i c\u00f4ng ty m\u1eb9 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o m\u1ee9c l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty m\u1eb9 tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t. Khi ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn b\u1eb1ng ti\u1ec1n, doanh nghi\u1ec7p ph\u1ea3i c\u00e2n nh\u1eafc \u0111\u1ebfn c\u00e1c v\u1ea5n \u0111\u1ec1 sau:<\/span>
\n– C\u00f3 \u0111\u1ee7 lu\u1ed3ng ti\u1ec1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n ph\u1ed1i;<\/span>
\n– Kh\u00f4ng ph\u00e2n ph\u1ed1i kho\u1ea3n l\u1ee3i nhu\u1eadn ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch mua r\u1ebb (b\u1ea5t l\u1ee3i th\u01b0\u01a1ng m\u1ea1i) cho \u0111\u1ebfn khi thanh l\u00fd c\u00f4ng ty con;<\/span>
\n– Kh\u00f4ng ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch mang t\u00ednh ch\u1ea5t \u0111\u00e1nh gi\u00e1 l\u1ea1i (nh\u01b0 ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n, c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh) cho \u0111\u1ebfn khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0; <\/span>
\n– Kh\u00f4ng ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn ph\u00e1t sinh t\u1eeb vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cho \u0111\u1ebfn khi th\u1ef1c s\u1ef1 nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u00f3 b\u1eb1ng ti\u1ec1n ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c t\u1eeb c\u00e1c c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/span>
\nh) Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con th\u00e0nh ch\u1ee9ng kho\u00e1n kinh doanh ho\u1eb7c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c kh\u00e1c tr\u1eeb khi \u0111\u00e3 th\u1ef1c s\u1ef1 thanh l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u1eabn \u0111\u1ebfn m\u1ea5t quy\u1ec1n ki\u1ec3m so\u00e1t. Vi\u1ec7c c\u00f3 \u00fd \u0111\u1ecbnh thanh l\u00fd c\u00f4ng ty con trong t\u01b0\u01a1ng lai kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi c\u00f4ng ty con ch\u1ec9 l\u00e0 t\u1ea1m th\u1eddi.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span><\/h2>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con t\u0103ng.<\/span>
\nB\u00ean C\u00f3: Gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con gi\u1ea3m.<\/span>
\nS\u1ed1 d\u01b0 b\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con hi\u1ec7n c\u00f3 c\u1ee7a c\u00f4ng ty m\u1eb9.<\/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

3.1. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n<\/span><\/strong><\/p>\n

a) Khi c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con b\u1eb1ng ti\u1ec1n, c\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, ghi:<\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 3411,…<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi m\u1edf s\u1ed5 chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i t\u1eebng lo\u1ea1i c\u1ed5 phi\u1ebfu theo m\u1ec7nh gi\u00e1 (n\u1ebfu \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua c\u1ed5 phi\u1ebfu).<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7:<\/span>
\nKhi c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con b\u1eb1ng h\u00e0ng t\u1ed3n kho ho\u1eb7c TSC\u0110 (kh\u00f4ng ph\u1ea3i l\u00e0 vi\u1ec7c thanh to\u00e1n khi mua doanh nghi\u1ec7p trong giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh), c\u00f4ng ty m\u1eb9 ph\u1ea3i ghi nh\u1eadn ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 (\u0111\u1ed1i v\u1edbi v\u1eadt t\u01b0, h\u00e0ng h\u00f3a) ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (\u0111\u1ed1i v\u1edbi TSC\u0110) v\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111em \u0111i g\u00f3p v\u1ed1n do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c; C\u00f4ng ty con khi nh\u1eadn t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty m\u1eb9 g\u00f3p ph\u1ea3i ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 t\u00e0i s\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c theo gi\u00e1 tho\u1ea3 thu\u1eadn gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb ghi s\u1ed5 ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111em \u0111i g\u00f3p v\u1ed1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh kho\u1ea3n l\u00e3i l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 t\u0103ng t\u00e0i s\u1ea3n v\u00e0o thu nh\u1eadp kh\u00e1c, ghi:<\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211, 213, 217 (n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 ho\u1eb7c B\u0110S \u0111\u1ea7u t\u01b0)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152, 153, 155, 156 (n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng h\u00e0ng t\u1ed3n kho)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 t\u0103ng).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb ghi s\u1ed5 ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111em \u0111i g\u00f3p v\u1ed1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh kho\u1ea3n l\u1ed7 l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 gi\u1ea3m t\u00e0i s\u1ea3n v\u00e0o chi ph\u00ed kh\u00e1c, ghi:<\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110<\/span>
\nN\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 gi\u1ea3m)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 211, 213, 217(n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 ho\u1eb7c B\u0110S \u0111\u1ea7u t\u01b0<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 153, 155, 156 (n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng h\u00e0ng t\u1ed3n kho).<\/span><\/p>\n

3.2. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p:<\/strong> <\/span>
\nTr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t kinh doanh. T\u1ea1i ng\u00e0y mua, b\u00ean mua s\u1ebd x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh bao g\u1ed3m: Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y di\u1ec5n ra trao \u0111\u1ed5i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 ph\u00e1t sinh ho\u1eb7c \u0111\u00e3 th\u1eeba nh\u1eadn v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n do b\u00ean mua ph\u00e1t h\u00e0nh \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n ki\u1ec3m so\u00e1t b\u00ean b\u1ecb mua, c\u1ed9ng (+) C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh. \u0110\u1ed3ng th\u1eddi b\u00ean mua l\u00e0 c\u00f4ng ty m\u1eb9 s\u1ebd ghi nh\u1eadn ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a m\u00ecnh trong c\u00f4ng ty con nh\u01b0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con.<\/span><\/p>\n

a) N\u1ebfu vi\u1ec7c mua, b\u00e1n khi h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c b\u00ean mua thanh to\u00e1n b\u1eb1ng ti\u1ec1n, ho\u1eb7c c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, <\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 121,…<\/span><\/p>\n

b) N\u1ebfu vi\u1ec7c mua, b\u00e1n khi h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng vi\u1ec7c b\u00ean mua ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu:<\/span><\/p>\n

– N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd) c\u1ee7a c\u1ed5 phi\u1ebfu t\u1ea1i ng\u00e0y di\u1ec5n ra trao \u0111\u1ed5i l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (theo 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\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu).<\/span><\/p>\n

– N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd) c\u1ee7a c\u1ed5 phi\u1ebfu t\u1ea1i ng\u00e0y di\u1ec5n ra trao \u0111\u1ed5i nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/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 tr\u1ecb h\u1ee3p l\u00fd nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (theo m\u1ec7nh gi\u00e1).<\/span><\/p>\n

– Chi ph\u00ed ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span>
\nN\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

c) N\u1ebfu vi\u1ec7c mua, b\u00e1n khi h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c b\u00ean mua thanh to\u00e1n b\u1eb1ng c\u00e1ch trao \u0111\u1ed5i c\u00e1c t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh v\u1edbi b\u00ean b\u1ecb mua:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i b\u1eb1ng TSC\u0110, khi \u0111\u01b0a TSC\u0110 \u0111em trao \u0111\u1ed5i, k\u1ebf to\u00e1n ghi gi\u1ea3m TSC\u0110:<\/span>
\nN\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span>
\n\u0110\u1ed3ng th\u1eddi ghi t\u0103ng thu nh\u1eadp kh\u00e1c v\u00e0 t\u0103ng kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con do trao \u0111\u1ed5i TSC\u0110:<\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (TK 33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, khi xu\u1ea5t kho s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u01b0a \u0111i trao \u0111\u1ed5i, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 155, 156,…<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 ghi t\u0103ng kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con:<\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (33311).<\/span><\/p>\n

d) N\u1ebfu vi\u1ec7c mua, b\u00e1n khi h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c b\u00ean mua thanh to\u00e1n b\u1eb1ng vi\u1ec7c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n b\u1eb1ng tr\u00e1i phi\u1ebfu theo m\u1ec7nh gi\u00e1, ghi:<\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n b\u1eb1ng tr\u00e1i phi\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u, ghi:<\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\nN\u1ee3 TK 34312 – Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu (ph\u1ea7n chi\u1ebft kh\u1ea5u)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu (theo m\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n b\u1eb1ng tr\u00e1i phi\u1ebfu c\u00f3 ph\u1ee5 tr\u1ed9i, ghi:<\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34313 – Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu (ph\u1ea7n ph\u1ee5 tr\u1ed9i).<\/span><\/p>\n

\u0111) C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh nh\u01b0 chi ph\u00ed t\u01b0 v\u1ea5n ph\u00e1p l\u00fd, th\u1ea9m \u0111\u1ecbnh gi\u00e1…, k\u1ebf to\u00e1n b\u00ean mua ghi:<\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,…<\/span><\/p>\n

3.3. K\u1ebf to\u00e1n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu):<\/span><\/strong><\/p>\n

a) Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0 t\u1eeb c\u00f4ng ty con, 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 nh\u1eadn \u0111\u01b0\u1ee3c c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK li\u00ean quan (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388).<\/span><\/p>\n

b) Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y \u0111\u1ea7u t\u01b0 t\u1eeb c\u00f4ng ty con, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn m\u00e0 kho\u1ea3n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00f3 \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p (c\u00f4ng ty m\u1eb9) \u0111\u1ec3 c\u1ed5 ph\u1ea7n ho\u00e1 v\u00e0 ghi t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con.<\/span><\/p>\n

3.4. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 th\u00eam \u0111\u1ec3 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh tr\u1edf th\u00e0nh kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, ghi:<\/span><\/strong>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 121, 128, 222, 228<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK li\u00ean quan (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 ph\u1ea3i \u0111\u1ea7u t\u01b0 b\u1ed5 sung).<\/span><\/p>\n

3.5. Khi thanh l\u00fd m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con:<\/span><\/strong>
\nN\u1ee3 c\u00e1c TK li\u00ean quan (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c thanh l\u00fd)<\/span>
\nN\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (c\u00f4ng ty con tr\u1edf th\u00e0nh c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft)<\/span>
\nN\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 kh\u00e1c (c\u00f4ng ty con tr\u1edf th\u00e0nh \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (N\u1ebfu l\u1ed7)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con (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

3.6. Khi gi\u1ea3i th\u1ec3 c\u00f4ng ty con \u0111\u1ec3 s\u00e1p nh\u1eadp to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0o c\u00f4ng ty m\u1eb9, k\u1ebf to\u00e1n ghi gi\u1ea3m gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con v\u00e0 ghi nh\u1eadn t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty con theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y s\u00e1p nh\u1eadp, ghi:<\/span><\/strong>
\nN\u1ee3 c\u00e1c TK ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y s\u00e1p nh\u1eadp)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1eadn s\u00e1p nh\u1eadp)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK ph\u1ea3n \u00e1nh n\u1ee3 ph\u1ea3i tr\u1ea3 (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y s\u00e1p nh\u1eadp)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con (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 (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1eadn s\u00e1p nh\u1eadp).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110i\u1ec1u 41 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng ban C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con – TK 221 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) 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..<\/p>\n","protected":false},"author":7,"featured_media":4439,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[499],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4336"}],"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=4336"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4336\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4439"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4336"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}