{"id":1350,"date":"2024-04-04T15:49:44","date_gmt":"2024-04-04T08:49:44","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1350"},"modified":"2024-04-04T15:49:45","modified_gmt":"2024-04-04T08:49:45","slug":"tai-khoan-418-cac-quy-thuoc-von-chu-so-huu-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/tai-khoan-418-cac-quy-thuoc-von-chu-so-huu-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 418 – C\u00c1C QU\u1ef8 THU\u1ed8C V\u1ed0N 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 s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a HTX.<\/p>\n\n\n\n

b) C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a HTX g\u1ed3m: Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh v\u00e0 Qu\u1ef9 kh\u00e1c (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

c) C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a HTX \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o vi\u1ec7c \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ea7u t\u01b0 chi\u1ec1u s\u00e2u, \u0111\u1ed5i m\u1edbi k\u1ef9 thu\u1eadt, b\u00f9 \u0111\u1eafp thi\u1ec7t h\u1ea1i do nh\u1eefng nguy\u00ean nh\u00e2n b\u1ea5t kh\u1ea3 kh\u00e1ng, x\u1eed l\u00fd t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i thu kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i theo quy \u0111\u1ecbnh v\u00e0 b\u00f9 l\u1ed7 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n\n\n\n

d) Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i theo \u0111\u00fang ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi HTX. T\u1ef7 l\u1ec7 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 h\u00e0ng n\u0103m do \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i 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

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh T\u00e0i kho\u1ea3n 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/p>\n\n\n\n

B\u00ean N\u1ee3: <\/strong>T\u00ecnh h\u00ecnh chi ti\u00eau, s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n

B\u00ean C\u00f3: <\/strong>Tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/p>\n\n\n\n

T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX, TK 418 c\u00f3 th\u1ec3 chi ti\u1ebft theo n\u1ed9i dung t\u1eebng qu\u1ef9 nh\u01b0 qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh v\u00e0 qu\u1ef9 kh\u00e1c.<\/p>\n\n\n\n

3.  Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/strong><\/p>\n\n\n\n

3.1. C\u0103n c\u1ee9 v\u00e0o ngh\u1ecb quy\u1ebft \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean v\u1ec1 vi\u1ec7c tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, 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 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n

3.2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c d\u00f9ng qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u1ec3 b\u1ed5 sung v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/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. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh \u0111\u1ec3 b\u00f9 \u0111\u1eafp thi\u1ec7t h\u1ea1i, b\u00f9 l\u1ed7 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n\n\n\n

            C\u00f3  c\u00e1c TK 111, 112\u2026.<\/p>\n\n\n\n

            C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/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 s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a HTX. b) C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a HTX g\u1ed3m: Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh v\u00e0 Qu\u1ef9 kh\u00e1c (n\u1ebfu … <\/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-1350","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\/1350","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=1350"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1350\/revisions"}],"predecessor-version":[{"id":1352,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1350\/revisions\/1352"}],"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=1350"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1350"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}