{"id":1306,"date":"2024-03-22T16:29:50","date_gmt":"2024-03-22T09:29:50","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1306"},"modified":"2024-03-22T16:29:52","modified_gmt":"2024-03-22T09:29:52","slug":"tai-khoan-332-phai-tra-cua-hoat-dong-tin-dung-noi-bo-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-332-phai-tra-cua-hoat-dong-tin-dung-noi-bo-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 332 – PH\u1ea2I TR\u1ea2 C\u1ee6A HO\u1ea0T \u0110\u1ed8NG T\u00cdN D\u1ee4NG N\u1ed8I B\u1ed8 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 ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng HTX \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n th\u00e0nh vi\u00ean g\u1eedi v\u00e0o HTX \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e3i su\u1ea5t theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

b) K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft cho t\u1eebng th\u00e0nh vi\u00ean g\u1eedi ti\u1ec1n theo c\u00e1c ch\u1ec9 ti\u00eau: Ng\u00e0y g\u1eedi ti\u1ec1n, s\u1ed1 ti\u1ec1n g\u1eedi, th\u1eddi h\u1ea1n g\u1eedi, l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c h\u01b0\u1edfng,\u2026<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 332 – Ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/strong><\/p>\n\n\n\n

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

–  S\u1ed1 ti\u1ec1n th\u00e0nh vi\u00ean r\u00fat ra;<\/p>\n\n\n\n

–  S\u1ed1 l\u00e3i vay \u0111\u00e3 tr\u1ea3 cho th\u00e0nh vi\u00ean.<\/p>\n\n\n\n

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

 – S\u1ed1 ti\u1ec1n th\u00e0nh vi\u00ean g\u1eedi v\u00e0o;<\/p>\n\n\n\n

–  S\u1ed1 l\u00e3i vay ph\u1ea3i tr\u1ea3 cho th\u00e0nh vi\u00ean nh\u01b0ng ch\u01b0a chi tr\u1ea3.<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong><\/strong><\/p>\n\n\n\n

S\u1ed1 ti\u1ec1n g\u1ed1c vay v\u00e0 l\u00e3i vay hi\u1ec7n c\u00f2n cu\u1ed1i k\u1ef3 m\u00e0 HTX ph\u1ea3i tr\u1ea3 th\u00e0nh vi\u00ean t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 nh\u01b0ng ch\u01b0a chi tr\u1ea3.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 332 – Ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9, c\u00f3 2 TK c\u1ea5p 2:<\/p>\n\n\n\n

– TK 3321- Ph\u1ea3i tr\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111i vay c\u1ee7a th\u00e0nh vi\u00ean<\/em>: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111i vay c\u1ee7a th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n v\u1ed1n \u0111i vay \u0111\u00f3;<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 3321 c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 3:<\/p>\n\n\n\n

+ T\u00e0i kho\u1ea3n 33211 – Ph\u1ea3i tr\u1ea3 v\u1ec1 g\u1ed1c vay: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n g\u1ed1c vay ph\u1ea3i tr\u1ea3 cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9;<\/p>\n\n\n\n

+ T\u00e0i kho\u1ea3n 33212 – Ph\u1ea3i tr\u1ea3 v\u1ec1 l\u00e3i vay: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n l\u00e3i vay m\u00e0 HTX ph\u1ea3i tr\u1ea3 cho c\u1ee7a th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

– TK 3322 – Ph\u1ea3i tr\u1ea3 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 kh\u00e1c<\/em>: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9;<\/p>\n\n\n\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/strong> m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/strong><\/p>\n\n\n\n

3.1. Khi nh\u1eadn ti\u1ec1n g\u1eedi c\u1ee7a th\u00e0nh vi\u00ean, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/p>\n\n\n\n

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

C\u00f3 TK 332<\/a>1 – Ph\u1ea3i tr\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111i vay c\u1ee7a th\u00e0nh vi\u00ean (33211).<\/p>\n\n\n\n

          <\/em>3.2. \u0110\u1ecbnh k\u1ef3, ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n l\u00e3i ph\u1ea3i tr\u1ea3 cho th\u00e0nh vi\u00ean, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 646 – Chi ph\u00ed ho\u1ea1t  \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (S\u1ed1 l\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3)<\/p>\n\n\n\n

                   C\u00f3 c\u00e1c TK 111, 112… (N\u1ebfu tr\u1ea3 l\u00e3i cho th\u00e0nh vi\u00ean b\u1eb1ng ti\u1ec1n)     <\/p>\n\n\n\n

C\u00f3 TK 3321 – Ph\u1ea3i tr\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111i vay c\u1ee7a th\u00e0nh vi\u00ean  (33212) (N\u1ebfu nh\u1eadp l\u00e3i v\u00e0o g\u1ed1c).<\/p>\n\n\n\n

          3.3. Tr\u01b0\u1eddng h\u1ee3p, HTX chi tr\u1ea3 l\u00e3i tr\u01b0\u1edbc cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421)<\/p>\n\n\n\n

                   C\u00f3 c\u00e1c TK 111, 112,…(S\u1ed1 ti\u1ec1n l\u00e3i tr\u1ea3 tr\u01b0\u1edbc)<\/p>\n\n\n\n

          \u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 ti\u1ec1n l\u00e3i vay theo s\u1ed1 ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3 v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/p>\n\n\n\n

          C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

3.4. Tr\u01b0\u1eddng h\u1ee3p, HTX chi tr\u1ea3 l\u00e3i sau cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean sau khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng vay ho\u1eb7c kh\u1ebf \u01b0\u1edbc vay:<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, tr\u00edch tr\u01b0\u1edbc chi ph\u00ed l\u00e3i vay v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 trong k\u1ef3, ghi:<\/p>\n\n\n\n

          N\u1ee3  TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/p>\n\n\n\n

C\u00f3 TK 332 – Ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (n\u1ebfu l\u00e3i vay nh\u1eadp g\u1ed1c)<\/p>\n\n\n\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (ph\u1ea7n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc l\u00e3i vay c\u1ee7a ho\u1ea1t \u0111\u1ed9ng TDNB).<\/p>\n\n\n\n

          – Tr\u1ea3 l\u00e3i vay cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean sau khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng vay ho\u1eb7c kh\u1ebf \u01b0\u1edbc vay, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 332 – Ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (g\u1ed1c vay c\u00f2n ph\u1ea3i tr\u1ea3) (3321)<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (l\u00e3i ti\u1ec1n vay c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc)<\/p>\n\n\n\n

N\u1ee3 TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (l\u00e3i ti\u1ec1n vay c\u1ee7a k\u1ef3 \u0111\u00e1o h\u1ea1n)<\/p>\n\n\n\n

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

3.5. Khi chuy\u1ec3n ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng tr\u1ea3 g\u1ed1c v\u00e0 l\u00e3i vay cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean, c\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu chi ti\u1ec1n m\u1eb7t ho\u1eb7c Gi\u1ea5y b\u00e1o n\u1ee3 c\u1ee7a Ng\u00e2n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 332<\/a>11 – Ph\u1ea3i tr\u1ea3 v\u1ec1 g\u1ed1c vay<\/p>\n\n\n\n

N\u1ee3 TK  33212 – Ph\u1ea3i tr\u1ea3 v\u1ec1 l\u00e3i vay (s\u1ed1 l\u00e3i vay HTX ph\u1ea3i tr\u1ea3 cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111<\/a>, 112<\/a>,\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng HTX \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n th\u00e0nh vi\u00ean g\u1eedi v\u00e0o HTX \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng … <\/p>\n","protected":false},"author":156,"featured_media":777,"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-1306","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\/1306","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=1306"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1306\/revisions"}],"predecessor-version":[{"id":1307,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1306\/revisions\/1307"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/777"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}