{"id":1347,"date":"2024-04-04T15:23:19","date_gmt":"2024-04-04T08:23:19","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1347"},"modified":"2024-04-04T15:23:20","modified_gmt":"2024-04-04T08:23:20","slug":"tai-khoan-411-von-dau-tu-cua-chu-so-huu-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/tai-khoan-411-von-dau-tu-cua-chu-so-huu-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 411 – V\u1ed0N \u0110\u1ea6U T\u01af C\u1ee6A CH\u1ee6 S\u1ede H\u1eeeU 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 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n

b) V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb s\u1ed1 v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean khi gia nh\u1eadp HTX; t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u01b0\u1ee3c \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean quy\u1ebft \u0111\u1ecbnh tr\u00edch m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 b\u1ed5 sung v\u1ed1n kinh doanh c\u1ee7a HTX; t\u1eeb ngu\u1ed3n v\u1ed1n g\u00f3p li\u00ean doanh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nh\u01b0 c\u00e1c kho\u1ea3n qu\u00e0 t\u1eb7ng, qu\u00e0 bi\u1ebfu, t\u00e0i tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/p>\n\n\n\n

c) C\u00e1c HTX ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o TK 411 \u201cV\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d theo s\u1ed1 v\u1ed1n th\u1ef1c t\u1ebf m\u00e0 th\u00e0nh vi\u00ean \u0111\u00e3 g\u00f3p, kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 cam k\u1ebft, s\u1ed1 ph\u1ea3i thu c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean.<\/p>\n\n\n\n

d) HTX ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n chi ti\u1ebft v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo t\u1eebng ngu\u1ed3n h\u00ecnh th\u00e0nh v\u1ed1n , v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean v\u00e0 v\u1ed1n kh\u00e1c trong \u0111\u00f3 v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean c\u00f3 th\u1ec3 chi ti\u1ebft theo t\u1eebng t\u1ed5 ch\u1ee9c, t\u1eebng c\u00e1 nh\u00e2n tham gia g\u00f3p v\u1ed1n (v\u1ed1n g\u00f3p c\u00e1c th\u00e0nh vi\u00ean HTX, nh\u1eadn v\u1ed1n g\u00f3p li\u00ean doanh, li\u00ean k\u1ebft..)<\/p>\n\n\n\n

\u0111) Ch\u1ec9 ghi gi\u1ea3m s\u1ed1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi HTX tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean, ch\u1ea5m d\u1ee9t t\u01b0 c\u00e1ch th\u00e0nh vi\u00ean, tr\u1ea3 l\u1ea1i ph\u1ea7n v\u1ed1n v\u01b0\u1ee3t qu\u00e1 m\u1ee9c v\u1ed1n g\u00f3p t\u1ed1i \u0111a theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt HTX v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

e) C\u00e1c kho\u1ea3n qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt, \u0111\u01b0\u1ee3c ghi t\u0103ng v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 v\u1ed1n kh\u00f4ng chia c\u1ee7a HTX n\u1ebfu c\u00f3 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean, HTX c\u00f3 tr\u00e1ch nhi\u1ec7m h\u1ea1ch to\u00e1n ri\u00eang kho\u1ea3n v\u1ed1n n\u00e0y.<\/p>\n\n\n\n

g) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n ph\u1ea3i ph\u1ea3n \u00e1nh t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ho\u1eb7c gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u00e1c b\u00ean g\u00f3p v\u1ed1n ch\u1ea5p nh\u1eadn.<\/p>\n\n\n\n

  2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/p>\n\n\n\n

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

Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu gi\u1ea3m do:<\/p>\n\n\n\n

– Ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean;<\/p>\n\n\n\n

– Tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean khi gi\u1ea3i th\u1ec3, thanh l\u00fd HTX;<\/p>\n\n\n\n

– B\u00f9 l\u1ed7 kinh doanh theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean.<\/p>\n\n\n\n

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

Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u0103ng do:<\/p>\n\n\n\n

– Nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean (G\u00f3p v\u1ed1n ban \u0111\u1ea7u v\u00e0 g\u00f3p v\u1ed1n b\u1ed5 sung);<\/p>\n\n\n\n

– B\u1ed5 sung v\u1ed1n t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n qu\u00e0 t\u1eb7ng, bi\u1ebfu, t\u00e0i tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc cho HTX \u0111\u01b0\u1ee3c ph\u00e9p ghi t\u0103ng ngu\u1ed3n v\u1ed1n kh\u00e1c c\u1ee7a HTX theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

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

 Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu hi\u1ec7n c\u00f3 c\u1ee7a HTX.        <\/p>\n\n\n\n

T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX, TK 411 c\u00f3 th\u1ec3 m\u1edf chi ti\u1ebft v\u1ed1n g\u00f3p  theo ngu\u1ed3n h\u00ecnh th\u00e0nh v\u1ed1n g\u00f3p nh\u01b0 ngu\u1ed3n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean; ngu\u1ed3n v\u1ed1n t\u00edch l\u0169y; ngu\u1ed3n v\u1ed1n nh\u1eadn li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 chi ti\u1ebft ngu\u1ed3n v\u1ed1n kh\u00e1c theo v\u1ed1n t\u00edch l\u0169y, c\u00e1c kho\u1ea3n v\u1ed1n \u0111\u01b0\u1ee3c bi\u1ebfu, t\u1eb7ng kh\u00f4ng ho\u00e0n l\u1ea1i.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f3 02 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 4111 – V\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean theo \u0110i\u1ec1u l\u1ec7 HTX.<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 4118 – V\u1ed1n kh\u00e1c<\/em>: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c ngu\u1ed3n v\u1ed1n kh\u00e1c c\u1ee7a HTX nh\u01b0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c bi\u1ebfu, t\u1eb7ng, t\u00e0i tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i HTX…<\/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<\/strong><\/p>\n\n\n\n

3.1. Khi th\u1ef1c nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean k\u1ec3 c\u1ea3 c\u00e1c b\u00ean li\u00ean doanh, c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n, phi\u1ebfu thu ti\u1ec1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng ti\u1ec1n)<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156, 211 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7)<\/p>\n\n\n\n

            C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111).<\/p>\n\n\n\n

3.2. C\u0103n c\u1ee9 v\u00e0o Ngh\u1ecb quy\u1ebft \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean v\u1ec1 vi\u1ec7c quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung v\u1ed1n kinh doanh c\u1ee7a HTX t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/p>\n\n\n\n

            C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4118).<\/p>\n\n\n\n

3.3. Khi nh\u1eadn \u0111\u01b0\u1ee3c qu\u00e0 bi\u1ebfu, t\u1eb7ng, t\u00e0i tr\u1ee3 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cho HTX, theo th\u1ecfa thu\u1eadn l\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng chia, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 152, \u2026<\/p>\n\n\n\n

N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (2111, 2113)<\/p>\n\n\n\n

            C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4118).<\/p>\n\n\n\n

3.4. Khi ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean k\u1ec3 c\u1ea3 c\u00e1c b\u00ean li\u00ean doanh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111, 112,\u2026<\/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 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu. b) V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb s\u1ed1 v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean … <\/p>\n","protected":false},"author":156,"featured_media":1348,"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-1347","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\/1347","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=1347"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1347\/revisions"}],"predecessor-version":[{"id":1349,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1347\/revisions\/1349"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1348"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}