{"id":4338,"date":"2015-07-25T10:54:11","date_gmt":"2015-07-25T10:54:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4338"},"modified":"2015-07-25T14:35:12","modified_gmt":"2015-07-25T14:35:12","slug":"cach-hach-toan-giao-dich-mua-ban-lai-trai-phieu-chinh-phu-tk-171","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4338","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n giao d\u1ecbch mua, b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 – TK 171"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n\u00a0giao d\u1ecbch mua, b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 – TK 171 \u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>\u00a0m\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 c\u00e1c giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 ph\u00e1t sinh trong k\u1ef3. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ee7a h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, kh\u00f4ng ghi nh\u1eadn kho\u1ea3n coupon m\u00e0 b\u00ean mua nh\u1eadn h\u1ed9 b\u00ean b\u00e1n t\u1ea1i (c\u00e1c) th\u1eddi \u0111i\u1ec3m n\u1eb1m trong th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 171 – Giao d\u1ecbch mua, b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– Gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 mua l\u1ea1i c\u1ee7a b\u00ean b\u00e1n khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng;<\/span>
\n– Gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu khi mua c\u1ee7a b\u00ean mua khi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c;<\/span>
\n– Ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1ea1i v\u00e0 gi\u00e1 mua tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 \u0111\u1ed1i v\u1edbi b\u00ean mua.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– Gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 khi b\u00e1n theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u1ee7a b\u00ean mua khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng;<\/span>
\n– Gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu khi b\u00e1n c\u1ee7a b\u00ean b\u00e1n khi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c;<\/span>
\n– Ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1ea1i v\u00e0 gi\u00e1 mua l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 \u0111\u1ed1i v\u1edbi b\u00ean b\u00e1n.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u1ee7a b\u00ean mua khi ch\u01b0a k\u1ebft th\u00fac th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: Gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u1ee7a b\u00ean b\u00e1n khi ch\u01b0a k\u1ebft th\u00fac th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i.<\/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

3.1. K\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean b\u00e1n tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i (Repo)<\/span><\/p>\n

a) Khi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c, ghi:<\/span>
\nN\u1ee3 TK 111,112 (s\u1ed1 ti\u1ec1n theo gi\u00e1 b\u00e1n) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 171 – Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

b) \u0110\u1ecbnh k\u1ef3, b\u00ean b\u00e1n ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 mua l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u1ee7a h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u00e0o chi ph\u00ed, ghi:<\/span>
\nN\u1ee3 TK 635- Chi ph\u00ed t\u00e0i ch\u00ednh (\u0111\u01a1n v\u1ecb kh\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 171 – Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 <\/span>(th\u1eddi gian ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian c\u1ee7a h\u1ee3p \u0111\u1ed3ng).<\/span><\/p>\n

c) Khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, c\u00f4ng ty nh\u1eadn l\u1ea1i ch\u1ee9ng kho\u00e1n v\u00e0 thanh to\u00e1n ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, ghi:<\/span>
\nN\u1ee3 TK 171 – Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111,112 (theo gi\u00e1 mua l\u1ea1i ghi trong h\u1ee3p \u0111\u1ed3ng).<\/span>
\n d) Khi b\u00ean mua thanh to\u00e1n cho b\u00ean b\u00e1n s\u1ed1 coupon m\u00e0 b\u00ean mua nh\u1eadn h\u1ed9 b\u00ean b\u00e1n t\u1ea1i (c\u00e1c) th\u1eddi \u0111i\u1ec3m n\u1eb1m trong th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng, b\u00ean b\u00e1n ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111,112,138<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (\u0111\u01a1n v\u1ecb kh\u00e1c c\u00f4ng ty <\/span>ch\u1ee9ng kho\u00e1n) (s\u1ed1 coupon c\u1ee7a tr\u00e1i phi\u1ebfu).<\/span><\/p>\n

3.2. K\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean mua tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i (Repo)<\/span><\/p>\n

a) Khi h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb xu\u1ea5t ti\u1ec1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c, ghi:<\/span>
\nN\u1ee3 TK 171 – Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112 (s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 theo gi\u00e1 mua).<\/span><\/p>\n

b) \u0110\u1ecbnh k\u1ef3, b\u00ean mua ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1ea1i v\u00e0 gi\u00e1 mua tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u1ee7a h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u00e0o doanh thu, ghi:<\/span>
\nN\u1ee3 TK 171 – Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (\u0111\u01a1n v\u1ecb kh\u00e1c c\u00f4ng ty <\/span>ch\u1ee9ng kho\u00e1n) (ph\u00e2n b\u1ed5 theo th\u1eddi gian c\u1ee7a h\u1ee3p \u0111\u1ed3ng).<\/span><\/p>\n

c) Khi nh\u1eadn \u0111\u01b0\u1ee3c coupon c\u1ee7a tr\u00e1i phi\u1ebfu c\u1ee7a b\u00ean b\u00e1n t\u1ea1i (c\u00e1c) th\u1eddi \u0111i\u1ec3m n\u1eb1m trong th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng, ghi:<\/span>
\nN\u1ee3 TK 111,112, …<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388).<\/span><\/p>\n

d) Khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111,112,138<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 171 – Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c thanh to\u00e1n l\u1ea1i s\u1ed1 coupon c\u1ee7a tr\u00e1i phi\u1ebfu c\u1ee7a b\u00ean b\u00e1n t\u1ea1i (c\u00e1c) th\u1eddi \u0111i\u1ec3m n\u1eb1m trong th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng m\u00e0 b\u00ean mua nh\u1eadn h\u1ed9, ghi:<\/span>
\nN\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111,112…<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n giao d\u1ecbch mua, b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 – TK 171 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t <\/p>\n","protected":false},"author":7,"featured_media":4415,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[495,496],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4338"}],"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=4338"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4338\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4415"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4338"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}