{"id":9967,"date":"2015-08-21T08:09:42","date_gmt":"2015-08-21T08:09:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9967"},"modified":"2015-08-27T09:47:37","modified_gmt":"2015-08-27T09:47:37","slug":"so-do-ke-toan-chung-khoan-kinh-doanh-theo-thong-tu-200","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9967","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"S\u01a1<\/a><\/h2>\n

\u0110\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh li\u00ean quan\u00a0\u0111\u1ebfn ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 200. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

Theo \u00a0\u0110i\u1ec1u 15\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> th\u00ec: T\u00e0i kho\u1ea3n 121- Ch\u1ee9ng kho\u00e1n kinh doanh d\u00f9ng\u00a0\u0111\u1ec1 ph\u1ea3n\u00a0\u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n v\u00e0 thanh to\u00e1n c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n theo quy\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u1eafm gi\u1eef v\u00ec m\u1ee5c\u00a0\u0111\u00edch kinh doanh \u00a0(k\u1ec3 c\u1ea3 ch\u1ee9ng kho\u00e1n c\u00f3 th\u1eddi gian\u00a0\u0111\u00e1o h\u1ea1n tr\u00ean 12 th\u00e1ng mua v\u00e0o, b\u00e1n ra\u00a0\u0111\u1ec3 ki\u1ebfm l\u1eddi). Ch\u00fang kho\u00e1n kinh doanh bao g\u1ed3m:<\/span><\/p>\n

C\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n

– C\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, nh\u01b0: C\u00e1c kho\u1ea3n cho vay theo kh\u1ebf \u01b0\u1edbc gi\u1eefa 2 b\u00ean, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu, t\u00edn phi\u1ebfu, k\u1ef3 phi\u1ebfu,…n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n .<\/span><\/p>\n

C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn ch\u1ee9ng kho\u00e1n kinh doanh\u00a0\u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u chi ti\u1ebft h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n tr\u00ean v\u1ec1 n\u1ed9i dung nghi\u1ec7p v\u1ee5 v\u00e0 h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh – TK 121<\/a><\/span><\/p>\n

Xem th\u00eam:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 ti\u1ec1n \u0111ang chuy\u1ec3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n giao d\u1ecbch h\u1ee3p \u0111\u1ed3ng, h\u1ee3p t\u00e1c kinh doanh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 200 – c\u1eadp nh\u1eadt theo th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":10700,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1180],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9967"}],"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=9967"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9967\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10700"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9967"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}