{"id":1298,"date":"2024-03-22T16:20:34","date_gmt":"2024-03-22T09:20:34","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1298"},"modified":"2024-03-22T16:20:35","modified_gmt":"2024-03-22T09:20:35","slug":"tai-khoan-229-du-phong-ton-that-tai-san-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-229-du-phong-ton-that-tai-san-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 229 – D\u1ef0 PH\u00d2NG T\u1ed4N TH\u1ea4T T\u00c0I S\u1ea2N TRONG HTX"},"content":{"rendered":"\n

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

1.1. T\u00e0i kho\u1ea3n n\u00e0y d\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\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n, g\u1ed3m:<\/p>\n\n\n\n

a) D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh: L\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra do gi\u1ea3m gi\u00e1 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n HTX \u0111ang n\u1eafm gi\u1eef ho\u1eb7c \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 d\u1eabn \u0111\u1ebfn HTX c\u00f3 th\u1ec3 b\u1ecb t\u1ed5n th\u1ea5t m\u1ea5t v\u1ed1n.<\/p>\n\n\n\n

b) D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/p>\n\n\n\n

c) D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho khi c\u00f3 s\u1ef1 suy gi\u1ea3m c\u1ee7a gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho.<\/p>\n\n\n\n

\u0110i\u1ec1u ki\u1ec7n, c\u0103n c\u1ee9, h\u1ed3 s\u01a1 v\u00e0 m\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

1.2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/p>\n\n\n\n

a) \u0110\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh:<\/p>\n\n\n\n

– S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y cao h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 tr\u00edch l\u1eadp b\u1ed5 sung \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c trong k\u1ef3.<\/p>\n\n\n\n

– S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp s\u1ed1 ch\u00eanh l\u1ec7ch v\u00e0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed kh\u00e1c trong k\u1ef3.<\/p>\n\n\n\n

b) \u0110\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i:<\/p>\n\n\n\n

– S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y cao h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 tr\u00edch l\u1eadp b\u1ed5 sung \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh trong k\u1ef3.<\/p>\n\n\n\n

– S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp s\u1ed1 ch\u00eanh l\u1ec7ch v\u00e0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh trong k\u1ef3.<\/p>\n\n\n\n

c) \u0110\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho:<\/p>\n\n\n\n

– S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y cao h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 tr\u00edch l\u1eadp b\u1ed5 sung \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/p>\n\n\n\n

– S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp s\u1ed1 ch\u00eanh l\u1ec7ch v\u00e0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/strong><\/p>\n\n\n\n

  B\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\n

  – Ho\u00e0n nh\u1eadp ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft;<\/p>\n\n\n\n

  – B\u00f9 \u0111\u1eafp ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n t\u1eeb s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp.<\/p>\n\n\n\n

 B\u00ean C\u00f3:<\/strong><\/p>\n\n\n\n

  Tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

  S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>S\u1ed1 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/p>\n\n\n\n

  T\u00f9y theo th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb, TK 229 c\u00f3 th\u1ec3 m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i d\u1ef1 ph\u00f2ng nh\u01b0 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/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<\/p>\n\n\n\n

3.1. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n c\u1ea7n tr\u00edch l\u1eadp ho\u1eb7c tr\u00edch l\u1eadp b\u1ed5 sung, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng<\/p>\n\n\n\n

t\u1ed3n kho)<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (n\u1ebfu tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (n\u1ebfu tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i<\/p>\n\n\n\n

ch\u00ednh)<\/p>\n\n\n\n

C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n.<\/p>\n\n\n\n

          3.2. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng c\u1ea7n tr\u00edch l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK  229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/p>\n\n\n\n

C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m<\/p>\n\n\n\n

gi\u00e1 h\u00e0ng t\u1ed3n kho)<\/p>\n\n\n\n

                   C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (n\u1ebfu ho\u00e0n nh\u1eadp d\u1ef1<\/p>\n\n\n\n

ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i)<\/p>\n\n\n\n

C\u00f3 TK 658 – Chi ph\u00ed kh\u00e1c (n\u1ebfu ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u<\/p>\n\n\n\n

t\u01b0 t\u00e0i ch\u00ednh)<\/p>\n\n\n\n

3.3. Khi t\u1ed5n th\u1ea5t th\u1ef1c s\u1ef1 x\u1ea3y ra, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, n\u1ee3 ph\u1ea3i thu ho\u1eb7c h\u00e0ng t\u1ed3n kho kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng thu h\u1ed3i ho\u1eb7c gi\u00e1 tr\u1ecb thu h\u1ed3i th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c ban \u0111\u1ea7u, HTX s\u1eed d\u1ee5ng kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112,… (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (s\u1ed1 t\u1ed5n th\u1ea5t \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 632, 642, 658 (s\u1ed1 t\u1ed5n th\u1ea5t ch\u01b0a \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng)<\/p>\n\n\n\n

          C\u00f3 c\u00e1c TK 121, 131, 156,\u2026 (gi\u00e1 tr\u1ecb ghi s\u1ed5 t\u00e0i s\u1ea3n b\u1ecb t\u1ed5n th\u1ea5t).   <\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n 1.1. T\u00e0i kho\u1ea3n n\u00e0y d\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\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n, g\u1ed3m: a) D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh: L\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh b\u1ecb t\u1ed5n … <\/p>\n","protected":false},"author":156,"featured_media":304,"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-1298","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\/1298","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=1298"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1298\/revisions"}],"predecessor-version":[{"id":1299,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1298\/revisions\/1299"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/304"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}