{"id":9977,"date":"2015-08-21T08:53:39","date_gmt":"2015-08-21T08:53:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9977"},"modified":"2015-08-27T09:49:41","modified_gmt":"2015-08-27T09:49:41","slug":"so-do-ke-toan-dau-tu-nam-giu-den-ngay-dao-han-theo-thong-tu-200","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9977","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"S\u01a1<\/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, K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc s\u01a1\u00a0\u0111\u1ed3 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n\u00a0\u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef\u00a0\u0111\u1ebfn ng\u00e0y\u00a0\u0111\u00e1o h\u1ea1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> th\u00ec: T\u00e0i kho\u1ea3n 128 –\u00a0\u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef\u00a0\u0111\u1ebfn ng\u00e0y\u00a0\u0111\u00e1o h\u1ea1n<\/span>\u00a0d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (ngo\u00e0i c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh) nh\u01b0: C\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n (bao g\u1ed3m c\u1ea3 c\u00e1c lo\u1ea1i t\u00edn phi\u1ebfu, k\u1ef3 phi\u1ebfu), tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i b\u00ean ph\u00e1t h\u00e0nh b\u1eaft bu\u1ed9c ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai v\u00e0 c\u00e1c kho\u1ea3n cho vay n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u1edbi m\u1ee5c \u0111\u00edch thu l\u00e3i h\u00e0ng k\u1ef3 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n kh\u00e1c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu v\u00e0 c\u00f4ng c\u1ee5 n\u1ee3 n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch mua b\u00e1n \u0111\u1ec3 ki\u1ebfm l\u1eddi .<\/span><\/p>\n

T\u00e0i kho\u1ea3n 128 – \u0110\u1ea7u t\u01b0 <\/em><\/strong>n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1281 – Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1282 – Tr\u00e1i phi\u1ebfu:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu m\u00e0 doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng v\u00e0 c\u00f3 \u00fd \u0111\u1ecbnh n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1283 – Cho vay:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c kho\u1ea3n cho vay theo kh\u1ebf \u01b0\u1edbc gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c giao d\u1ecbch mua, b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng nh\u01b0 ch\u1ee9ng kho\u00e1n. T\u00f9y theo t\u1eebng h\u1ee3p \u0111\u1ed3ng, c\u00e1c kho\u1ea3n cho vay theo kh\u1ebf \u01b0\u1edbc c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thu h\u1ed3i m\u1ed9t l\u1ea7n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n ho\u1eb7c thu h\u1ed3i d\u1ea7n t\u1eebng k\u1ef3.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1288 – C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c <\/em>n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (ngo\u00e0i c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u00e1i phi\u1ebfu v\u00e0 cho vay), nh\u01b0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i b\u1eaft bu\u1ed9c b\u00ean ph\u00e1t h\u00e0nh ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai, th\u01b0\u01a1ng phi\u1ebfu.<\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn c\u00e1c kho\u1ea3n\u00a0\u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef\u00a0\u0111\u1ebfn ng\u00e0y\u00a0\u0111\u00e1o h\u1ea1n\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/span><\/p>\n

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

\u0110\u1ec3 chi ti\u1ebft h\u01a1n\u00a0s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n\u00a0v\u1ec1\u00a0n\u1ed9i dung nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: C\u00e1ch h\u1ea1ch to\u00e1n TK 128 –\u00a0\u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef\u00a0\u0111\u1ebfn ng\u00e0y\u00a0\u0111\u00e1o h\u1ea1n<\/a><\/span><\/p>\n

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

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 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 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n 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 tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":10704,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1181],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9977"}],"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=9977"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9977\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10704"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9977"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}