{"id":81,"date":"2021-02-24T10:39:49","date_gmt":"2021-02-24T10:39:49","guid":{"rendered":"http:\/\/kthtx.vn\/?p=81"},"modified":"2026-04-23T10:45:32","modified_gmt":"2026-04-23T03:45:32","slug":"von-chu-so-huu-trong-hop-tac-xa-la-gi","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2021\/02\/24\/von-chu-so-huu-trong-hop-tac-xa-la-gi\/","title":{"rendered":"V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong h\u1ee3p t\u00e1c x\u00e3 g\u1ed3m nh\u1eefng g\u00ec ?"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 400)<\/strong><\/p>\n\n\n\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n v\u1ed1n kinh doanh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, nh\u01b0: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, ngu\u1ed3n v\u1ed1n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

M\u00e3 s\u1ed1 400 = M\u00e3 s\u1ed1 410 + M\u00e3 s\u1ed1 420 + M\u00e3 s\u1ed1 430 + M\u00e3 s\u1ed1 440<\/strong><\/p>\n\n\n\n

– V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 410)<\/em><\/p>\n\n\n\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 v\u1ed1n \u0111\u00e3 th\u1ef1c g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean v\u00e0 ngu\u1ed3n v\u1ed1n t\u00edch l\u0169y c\u1ee7a HTX, v\u1ed1n kh\u00e1c (n\u1ebfu c\u00f3) c\u1ee7a HTX t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n\n\n\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 411.<\/p>\n\n\n\n

– L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (M\u00e3 s\u1ed1 420)<\/em><\/p>\n\n\n\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i (ho\u1eb7c l\u1ed7) sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n\n\n\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 421. Tr\u01b0\u1eddng h\u1ee3p TK 421 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/p>\n\n\n\n

– C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 430)<\/em><\/p>\n\n\n\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i c\u00e1c M\u00e3 s\u1ed1 410, 420 n\u00eau tr\u00ean.<\/p>\n\n\n\n

S\u1ed1 li\u1ec7u ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 TK 418.<\/p>\n\n\n\n

– Ngu\u1ed3n v\u1ed1n nh\u1eadn tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (M\u00e3 s\u1ed1 440)<\/em><\/p>\n\n\n\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc cho HTX m\u00e0 HTX kh\u00f4ng ph\u1ea3i ho\u00e0n tr\u1ea3 l\u1ea1i cho Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n\n\n\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 442.<\/p>\n\n\n\n

– T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n (M\u00e3 s\u1ed1 500)<\/em><\/p>\n\n\n\n

Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 c\u00e1c ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a HTX t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n\n\n\n

M\u00e3 s\u1ed1 500 = M\u00e3 s\u1ed1 300 + M\u00e3 s\u1ed1 400.<\/p>\n\n\n\n

Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng T\u00e0i s\u1ea3n M\u00e3 s\u1ed1 200\u201d<\/td>=<\/td>Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng Ngu\u1ed3n v\u1ed1n M\u00e3 s\u1ed1 500\u201d<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 400) L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n v\u1ed1n kinh doanh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, nh\u01b0: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, ngu\u1ed3n v\u1ed1n … <\/p>\n","protected":false},"author":1,"featured_media":0,"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":[7],"tags":[12],"class_list":["post-81","post","type-post","status-publish","format-standard","hentry","category-ke-toan-hop-tac-xa","tag-von-hop-tac-xa","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/81","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=81"}],"version-history":[{"count":3,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/81\/revisions"}],"predecessor-version":[{"id":2737,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/81\/revisions\/2737"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=81"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=81"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=81"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}