{"id":1268,"date":"2024-03-22T15:49:22","date_gmt":"2024-03-22T08:49:22","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1268"},"modified":"2024-03-22T15:49:23","modified_gmt":"2024-03-22T08:49:23","slug":"tai-khoan-121-dau-tu-tai-chinh-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-121-dau-tu-tai-chinh-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 121 \u2013 \u0110\u1ea6U T\u01af T\u00c0I CH\u00cdNH TRONG HTX"},"content":{"rendered":"\n

          1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n v\u00e0 thanh to\u00e1n  c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u1ee7a HTX, bao g\u1ed3m:<\/p>\n\n\n\n

– Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n: L\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 HTX g\u1eedi v\u00e0o c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh c\u00f3 k\u1ef3 h\u1ea1n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e3i khi \u0111\u00e1o h\u1ea1n.<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n cho vay b\u1eb1ng ti\u1ec1n (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n cho th\u00e0nh vi\u00ean vay v\u1ed1n theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9);<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, k\u1ef3 phi\u1ebfu;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c;<\/p>\n\n\n\n

b) C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n theo gi\u00e1 g\u1ed1c, bao g\u1ed3m: Gi\u00e1 mua c\u1ed9ng (+) c\u00e1c chi ph\u00ed mua (n\u1ebfu c\u00f3) nh\u01b0 chi ph\u00ed m\u00f4i gi\u1edbi, giao d\u1ecbch, cung c\u1ea5p th\u00f4ng tin, thu\u1ebf, l\u1ec7 ph\u00ed v\u00e0 ph\u00ed ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

c) HTX ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u0111\u01b0\u1ee3c l\u00e3i \u0111\u1ea7u t\u01b0 bao g\u1ed3m c\u1ea3 kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n l\u00e3i n\u00e0y. Ch\u1ec9 ghi nh\u1eadn l\u00e0 thu nh\u1eadp kh\u00e1c ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 sau khi HTX mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y. Kho\u1ea3n ti\u1ec1n l\u00e3i d\u1ed3n t\u00edch tr\u01b0\u1edbc khi HTX mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a ch\u00ednh kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3.<\/p>\n\n\n\n

Khi HTX nh\u1eadn \u0111\u01b0\u1ee3c th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n, HTX ch\u1ec9 theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu t\u0103ng th\u00eam v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadn, kh\u00f4ng ghi nh\u1eadn thu nh\u1eadp kh\u00e1c v\u00e0 kh\u00f4ng ghi nh\u1eadn t\u0103ng gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/p>\n\n\n\n

d) K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh m\u00e0 HTX \u0111ang n\u1eafm gi\u1eef (theo t\u1eebng lo\u1ea1i \u0111\u1ea7u t\u01b0; theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, m\u1ec7nh gi\u00e1, gi\u00e1 mua th\u1ef1c t\u1ebf, t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0\u2026). Tr\u01b0\u1eddng h\u1ee3p HTX \u0111em t\u00e0i s\u1ea3n b\u1eb1ng v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ho\u1eb7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i g\u00f3p v\u1ed1n t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00e1c m\u00e0 c\u00f3 gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1edbn h\u01a1n so v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c.<\/p>\n\n\n\n

\u0111) Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, chi ph\u00ed b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed kh\u00e1c trong k\u1ef3. Gi\u00e1 v\u1ed1n kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n cho t\u1eebng m\u00e3, t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0. Kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n

e) Cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, n\u1ebfu gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh b\u1ecb gi\u1ea3m xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/strong><\/strong><\/p>\n\n\n\n

B\u00ean N\u1ee3: <\/strong>Gi\u00e1 tr\u1ecb TGNH c\u00f3 k\u1ef3 h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh mua v\u00e0o.<\/p>\n\n\n\n

B\u00ean C\u00f3:<\/strong> C\u00e1c kho\u1ea3n TGNH c\u00f3 k\u1ef3 h\u1ea1n \u0111\u00e3 thu h\u1ed3i v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh khi thanh l\u00fd, b\u00e1n.<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong> Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n\n\n\n

          <\/strong>T\u00e0i kho\u1ea3n 121 –<\/strong> \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u00f3 2 T\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n\n\n\n

          – T\u00e0i kho\u1ea3n 1211 – 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.<\/p>\n\n\n\n

          – T\u00e0i kho\u1ea3n 1218 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c:<\/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 t\u00e0i ch\u00ednh kh\u00e1c.<\/p>\n\n\n\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<\/h6>\n\n\n\n
3.1. Khi g\u1eedi ti\u1ec1n c\u00f3 k\u1ef3 h\u1ea1n v\u00e0o ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n g\u1eedi, ghi:<\/h6>\n\n\n\n
          N\u1ee3 TK 121- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (1211)<\/h6>\n\n\n\n
                   C\u00f3 c\u00e1c TK 111, 112<\/h6>\n\n\n\n

          \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n l\u00e3i cho vay thu \u0111\u01b0\u1ee3c, ghi:<\/p>\n\n\n\n

            a) Tr\u01b0\u1eddng h\u1ee3p thu l\u00e3i \u0111\u1ecbnh k\u1ef3:<\/h6>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu l\u00e3i cho vay thu \u0111\u01b0\u1ee3c ngay b\u1eb1ng ti\u1ec1n)<\/p>\n\n\n\n

N\u1ee3 TK 138- Ph\u1ea3i thu kh\u00e1c (l\u00e3i cho vay ch\u01b0a thu \u0111\u01b0\u1ee3c)<\/p>\n\n\n\n

          C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

b) Tr\u01b0\u1eddng h\u1ee3p thu l\u00e3i cho vay cu\u1ed1i k\u1ef3:<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i cho vay ph\u1ea3i thu c\u1ee7a ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/p>\n\n\n\n

          C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

          – Cu\u1ed1i k\u1ef3 h\u1ea1n n\u1ee3, khi thu \u0111\u01b0\u1ee3c c\u1ea3 g\u1ed1c v\u00e0 l\u00e3i cho vay, ghi:<\/p>\n\n\n\n

          N\u1ee3 c\u00e1c TK 111, 112<\/p>\n\n\n\n

                   C\u00f3 TK 121- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (1211)<\/p>\n\n\n\n

                   C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (L\u00e3i cho vay k\u1ef3 cu\u1ed1i c\u00f9ng)<\/p>\n\n\n\n

c) Tr\u01b0\u1eddng h\u1ee3p l\u00e3i cho vay nh\u1eadn tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3:<\/p>\n\n\n\n

– Khi xu\u1ea5t ti\u1ec1n cho ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng vay b\u00f9 tr\u1eeb v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i cho vay nh\u1eadn \u0111\u01b0\u1ee3c c\u1ee7a nhi\u1ec1u k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 121- \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (1211)<\/p>\n\n\n\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i cho vay nh\u1eadn tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n th\u1ef1c cho vay).<\/p>\n\n\n\n

  • \u0110\u1ecbnh k\u1ef3 ph\u00e2n b\u1ed5 \u0111\u1ec1u l\u00e3i cho vay v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a t\u1eebng k\u1ef3<\/li><\/ul>\n\n\n\n

    N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (s\u1ed1 ti\u1ec1n l\u00e3i cho vay ph\u00e2n b\u1ed5 cho t\u1eebng k\u1ef3)<\/p>\n\n\n\n

    C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (L\u00e3i cho vay t\u1eebng k\u1ef3)<\/p>\n\n\n\n

              3.2. Khi mua c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed mua th\u1ef1c t\u1ebf (gi\u00e1 mua c\u1ed9ng (+) chi ph\u00ed m\u00f4i gi\u1edbi, giao d\u1ecbch, chi ph\u00ed th\u00f4ng tin, l\u1ec7 ph\u00ed, ph\u00ed ng\u00e2n h\u00e0ng\u2026), ghi:<\/p>\n\n\n\n

              N\u1ee3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/p>\n\n\n\n

                       C\u00f3 c\u00e1c TK 111, 112, 138, 141, 331,\u2026<\/p>\n\n\n\n

              3.3. \u0110\u1ecbnh k\u1ef3, ph\u1ea3n \u00e1nh s\u1ed1 thu l\u00e3i tr\u00e1i phi\u1ebfu v\u00e0 c\u00e1c ch\u1ee9ng kho\u00e1n kh\u00e1c:<\/p>\n\n\n\n

              – Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n l\u00e3i kh\u00f4ng mang ti\u1ec1n v\u1ec1 HTX m\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n l\u00e3i ti\u1ebfp t\u1ee5c mua b\u1ed5 sung ngay tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, ghi:<\/p>\n\n\n\n

    N\u1ee3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (1218)<\/p>\n\n\n\n

                       C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

              – Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u00e3i b\u1eb1ng ti\u1ec1n ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 s\u1ed1 l\u00e3i \u0111\u01b0\u1ee3c nh\u1eadn, ghi:<\/p>\n\n\n\n

              N\u1ee3 c\u00e1c TK 111, 112, 138<\/p>\n\n\n\n

                       C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

              – Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u00e3i \u0111\u1ea7u t\u01b0 bao g\u1ed3m c\u1ea3 kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n l\u00e3i n\u00e0y, ghi:<\/p>\n\n\n\n

              N\u1ee3 c\u00e1c TK 111, 112, 138… (t\u1ed5ng ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c)<\/p>\n\n\n\n

                       C\u00f3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (ph\u1ea7n ti\u1ec1n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch                                                        tr\u01b0\u1edbc khi HTX mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0) (1218)<\/p>\n\n\n\n

                       C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3                                                       sau khi HTX mua kho\u1ea3n \u0111\u1ea7u t\u01b0).<\/p>\n\n\n\n

              3.4. K\u1ebf to\u00e1n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia:<\/p>\n\n\n\n

              – Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0, ghi:<\/p>\n\n\n\n

              N\u1ee3 c\u00e1c TK 111, 112… (n\u1ebfu \u0111\u00e3 nh\u1eadn b\u1eb1ng ti\u1ec1n)<\/p>\n\n\n\n

              N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n ngay)<\/p>\n\n\n\n

                       C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

              – Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y \u0111\u1ea7u t\u01b0, ghi<\/p>\n\n\n\n

              N\u1ee3 c\u00e1c TK 111, 112, 138… (t\u1ed5ng ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c)<\/p>\n\n\n\n

                       C\u00f3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (ph\u1ea7n ti\u1ec1n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch                                                        tr\u01b0\u1edbc khi HTX mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0) (1218).<\/p>\n\n\n\n

              3.5. Khi chuy\u1ec3n nh\u01b0\u1ee3ng c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 b\u00e1n:<\/p>\n\n\n\n

              – Tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u00e3i, ghi:<\/p>\n\n\n\n

              N\u1ee3 c\u00e1c TK 111, 112, 131… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

                       C\u00f3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (gi\u00e1 v\u1ed1n kho\u1ea3n \u0111\u1ea7u t\u01b0) (1218)<\/p>\n\n\n\n

    C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n > gi\u00e1 v\u1ed1n)      <\/p>\n\n\n\n

              – Tr\u01b0\u1eddng h\u1ee3p b\u1ecb l\u1ed7, ghi:<\/p>\n\n\n\n

              N\u1ee3 c\u00e1c TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

    N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n < gi\u00e1 v\u1ed1n)<\/p>\n\n\n\n

                       C\u00f3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (gi\u00e1 v\u1ed1n kho\u1ea3n \u0111\u1ea7u t\u01b0) (1218).<\/p>\n\n\n\n

              – C\u00e1c chi ph\u00ed v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, ghi:<\/p>\n\n\n\n

              N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c<\/p>\n\n\n\n

                       C\u00f3 c\u00e1c TK 111, 112, 331…<\/p>\n\n\n\n

              3.6. Thu h\u1ed3i ho\u1eb7c thanh to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u00e1o h\u1ea1n, ghi:<\/p>\n\n\n\n

              N\u1ee3 c\u00e1c TK 111, 112, 131 (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

              N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (n\u1ebfu l\u1ed7)<\/p>\n\n\n\n

                       C\u00f3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (Gi\u00e1 v\u1ed1n kho\u1ea3n \u0111\u1ea7u t\u01b0) (1218)<\/p>\n\n\n\n

    C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (n\u1ebfu l\u00e3i).<\/p>\n","protected":false},"excerpt":{"rendered":"

              1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n v\u00e0 thanh to\u00e1n  c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u1ee7a HTX, bao g\u1ed3m: – Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n: L\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 HTX g\u1eedi v\u00e0o c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh c\u00f3 k\u1ef3 h\u1ea1n \u0111\u1ec3 … <\/p>\n","protected":false},"author":156,"featured_media":336,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6,162],"tags":[],"class_list":["post-1268","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-thong-tu-24-2017-tt-btc","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1268","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/156"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=1268"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1268\/revisions"}],"predecessor-version":[{"id":1269,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1268\/revisions\/1269"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/336"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}