{"id":708,"date":"2026-08-28T01:40:41","date_gmt":"2026-08-28T01:40:41","guid":{"rendered":"https:\/\/aacfplus.com\/?page_id=708"},"modified":"2026-08-28T03:43:06","modified_gmt":"2026-08-28T03:43:06","slug":"ke-toan-dau-tu-tai-chinh-chung-khoan-kinh-doanh-va-dau-tu-nam-giu-den-ngay-dao-han","status":"publish","type":"page","link":"https:\/\/aacfplus.com\/?page_id=708","title":{"rendered":"K\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh – ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n"},"content":{"rendered":"\t\t
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S\u0110 1: K\u1ebf to\u00e1n mua ch\u1ee9ng kho\u00e1n kinh doanh - VACP..<\/h2>\n\t\t\n<\/div>\n
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Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

(1) TK 121 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tri hi\u1ec7n c\u1ed5 v\u00e0 t\u00ecnh h\u00ecnh mua, b\u00e1n c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef
v\u00ec m\u1ee5c \u0111\u00edch kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (k\u1ebb c\u1ea3 ch\u1ee9ng kho\u00e1n c\u1ecf th\u1eddi gian \u0111\u00e1o h\u1ea1n
tr\u00ean 12 th\u00e1ng nh\u01b0ng \u0111\u01b0\u1ee3c DN mua v\u00e0o, b\u00e1n ra \u0111\u1ec3 ki\u1ebfm l\u1eddi). CKKD bao g\u00f2m: c\u1ed5 phi\u1ebfu, tr\u00e1i
phi\u1ebfu, c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c (ch\u1eedng chi qu\u1ef9, quy\u1ec1n mua c\u1ed5 ph\u1ea7n,
ch\u1ee9ng quy\u1ec1n, quy\u1ec1n ch\u1ecdn mua, quy\u1ec1n ch\u1ecdn b\u00e1n, h\u1ee3p \u0111\u00f2ng t\u01b0\u01a1ng lai, th\u01b0\u01a1ng phi\u1ebfu, h\u1ed1i phi\u1ebfu,
c\u00e1c kho\u1ea3n n\u1ee3\/cho vay,...) \u0111\u01b0\u1ee3c DN mua b\u00e1n l\u1ea1i \u0111\u1ebb ki\u1ebfm l\u1eddi.TK 121 kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c kho\u00e1n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, nh\u01b0: C\u00e1c kho\u00e1n cho vay
theo kh\u1ebf \u01b0\u1edbc gi\u1eefa 2 b\u00ean, ti\u00e8n g\u1eebi c\u1ed1 k\u1ef3 h\u1ea1n, tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu, t\u00edn phi\u1ebfu, k\u1ef3 phi\u1ebfu,...
n\u1ea3m gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n.
(2) CKKD \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh. C\u00e1c chi ph\u00ed mua CKKD (n\u1ebfu c\u00f3) nh\u01b0 chi ph\u00ed m\u00f4i gi\u1edbi, giao d\u1ecbch, cung c\u1eafp th\u00f4ng tin, thu\u1ebf, ph\u00ed ng\u00e2n h\u00e0ng,... \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3. Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn c\u00e1c kho\u1ea3n CKKD l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ed5 quy\u1ec1n s\u1edf h\u1eefu, c\u1ee5 th\u1ec3 nh\u01b0 sau:- Ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edbp l\u1ec7nh (T+0);- Ch\u1ee9ng kho\u00e1n ch\u01b0a ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c c\u00f3 quy\u00e8n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh cua ph\u00e1p lu\u1eadt.<\/p>\n\t\t\n<\/div>\n

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S\u0110 2: K\u1ebf to\u00e1n thu l\u00e3i ch\u1ee9ng kho\u00e1n kinh doanh - VACP..<\/h2>\n\t\t\n<\/div>\n
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Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

(1) DN ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 CKKD.
a) DN ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n t\u1eeb CKKD v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednhcho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0. Kho\u1ea3n c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n ho\u1eb7c c\u00e1c kho\u1ea3n l\u1ea3i thu b\u00e2ngti\u1ec1n cho giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tri kho\u1ea3n \u0111\u1ea7u t\u01b0.
b) Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c th\u00eam c\u1ed5 phi\u1ebfu do \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea7u t\u01b0 l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n s\u1eed d\u1ee5ng th\u1eb7ng d\u01b0 v\u1ed1n, 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 \u0111\u1ec3 ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu (chia c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu), nh\u00e0 \u0111\u1eb1u t\u01b0 ch\u00ec theo d\u00f5i s\u00f2 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu
t\u00e1ng th\u00eam tr\u00ean thuy\u1ebft minh BCTC, kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ed5 phi\u00e9u \u0111\u01b0\u1ee3c nh\u1eadn, kh\u00f4ng ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 kh\u00f4ng ghi nh\u1eadn t\u00e2ng CKKD.
(2) DN ph\u1ea3i m\u1edf s\u1ed5 \u0111\u1ebf theo d\u00f5i chi ti\u1ebft c\u00e1c lo\u1ea1i CKKD m\u00e0 DN \u0111ang n\u00e1m gi\u1eef (theo t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n; theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, m\u1ec7nh gi\u00e1, gi\u00e1 mua th\u1ef1c t\u00e9, t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7 s\u1eed d\u1ee5ng \u0111\u1ebb \u0111\u1ea7u t\u01b0,...).<\/p>\n\t\t\n<\/div>\n

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S\u0110 3: K\u1ebf to\u00e1n b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kinh doanh - VACP.. <\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
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Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

(1) Vi\u1ec7c ho\u00e0n nh\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 CKKD c\u1ecf th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay cho t\u1eebng giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ebfm b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng CKKD ho\u1eb7c khi x\u00e1c \u0111\u1ecbnh s\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u00e1m gi\u00e1 CKKD v\u00e0o cu\u00f2i m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n nh\u01b0ng ph\u00e1i nh\u1ea5t qu\u00e1n theo quy \u0111\u1ecbnh c\u00f9a CMKTVN.
(2) Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c ho\u00e1n \u0111\u1ed5i CKKD (t\u00ednh theo t\u1eebng lo\u1ea1i ch\u1eedng kho\u00e1n), gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n ho\u1eb7c nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc. DN ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 ch\u1ecdn \u0111\u1ec3 t\u00ednh gi\u00e1 v\u1ed1n c\u00f9a CKKD qua c\u00e1c k\u1ef3 k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u00f3n c\u1ee7a CKKD, DN ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh nh\u01b0 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u00f9a CMKTVN.<\/p>\n\t\t\n<\/div>\n

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S\u0110 4: K\u1ebf to\u00e1n ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu<\/h2>\n\t\t\n<\/div>\n
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Khi DN mua, b\u00e1n CKKD d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu, DN ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u00f9a c\u1ed3 ph\u1ec9\u1ebfu nh\u1eadn v\u1ec1 t\u1ea1i th\u1edd\u1ec9 \u0111i\u1ec3m ho\u00e1n \u0111\u1ed3l. Ph\u1ea7n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u00f9a c\u1ed3 phi\u1ebfu nh\u1eadn v\u1ec1 v\u00e0 gi\u00e1 trj ghi s\u1ed3 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i ho\u00e1n \u0111\u1ed5\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (neu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7).<\/strong><\/p>\n\t\t\n<\/div>\n

\n \t\t\t\"\"\/\t\t\n<\/div>\n
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Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

(1) T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, n\u1ebfu gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u00f9a CKKD b\u1ecb gi\u1ea3m xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c, DN ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t CKKD \u0111\u00f3 theo h\u01b0\u1edbng d\u1ea9n t\u1ea1i TK 229 - D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u00e0n.
(2) Trong qu\u00e1 tr\u00ecnh n\u1eafm gi\u1eef, DN kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e1i ph\u00e2n lo\u1ea1i CKKD th\u00e0nh kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.
(3) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, t\u1ef7 gi\u00e1 ghi s\u1ed5, c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i CKKD l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1ea9n t\u1ea1i TK 413 - Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.
(4) DN c\u00f3 th\u1ec3 m\u1edf th\u00eam c\u00e1c TK chi ti\u1ebft c\u00f9a TK 121 - CKKD \u0111\u1ebb theo d\u00f5i t\u1eebng lo\u1ea1i CKKD (v\u00ed d\u1ee5 nh\u01b0 c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu,...) cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 y\u00eau c\u1ea7u qu\u00e0n l\u00fd c\u00f9a \u0111\u01a1n v\u1ecb m\u00ecnh.<\/p>\n\t\t\n<\/div>\n

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K\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/strong><\/h2>\n\t\t\n<\/div>\n
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1. Theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng (k\u1ebf to\u00e1n mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y
\u0111\u00e1o h\u1ea1n v\u00e0 ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i (n\u1ebfu c\u00f3) theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1ea3ng)<\/strong><\/h2>\n\t\t\n<\/div>\n
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1.1. k\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo m\u1ec7nh gi\u00e1<\/em><\/strong><\/h2>\n\t\t\n<\/div>\n
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S\u0110 5: K\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
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Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

(1) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n nh\u1eadn l\u00e3i tr\u01b0\u1edbc th\u1ec9 s\u1ed1 ti\u1ec1n th\u1ef1c chi mua kho\u1ea3n \u0111\u1ea7u t\u01b0 = m\u1ec7nh gi\u00e1 - s\u1ed1 ti\u1ec1n l\u00e3i nh\u1eadn tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3.
(2) Tr\u01b0\u1eddng h\u1ee3p kho\u00e0n \u0111\u1ea7u t\u01b0 n\u0103m gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n nh\u1eadn l\u00e3i \u0111\u1ecbnh k\u1ef3 ho\u1eb7c nh\u1eadn l\u00e3i sau th\u00ec s\u1ed1 ti\u1ec1n th\u1ef1c chi mua kho\u1ea3n \u0111\u1ea7u t\u01b0 theo m\u1ec7nh gi\u00e1.
(3) TK 128 d\u00f9ng \u0111\u1ebb ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u1ea3ng, gi\u1ea3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u0103m gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n nh\u01b0: C\u1ea3c kho\u1ea3n ti\u00e8n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n t\u1ea1i ng\u00e2n h\u00e0ng,... gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 (bao g\u1ed3m c\u1ea3 c\u00e1c lo\u1ea1i t\u00edn phi\u1ebfu, k\u1ef3 phi\u1ebfu, ch\u1eedng ch\u00ec ti\u1ec1n g\u1eebi), tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e0i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n cho vay n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u1edbi m\u1ee5c \u0111\u00edch thu l\u00e3i h\u00e0ng k\u1ef3, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n kh\u00e1c ho\u1eb7c c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 v\u00e0 kh\u00f4ng bao g\u1ed3m c\u00e1c c\u00f4ng c\u1ee5 ph\u00e1i sinh.
TK 128 kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu v\u00e0 c\u00f4ng c\u1ee5 n\u1ee3 kh\u00e1c n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch mua b\u00e1n \u0111\u1ec3 ki\u1ebfm l\u1eddi (\u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf TK 121).<\/p>\n\t\t\n<\/div>\n

\n \t\t\t

S\u0110 6: K\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (ti\u1ebfp)<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
\n \t\t\t

Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

(1) DN ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng kho\u00e0n \u0111\u1ea7u t\u01b0 n\u00e1m gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo t\u1eebng k\u1ef3 h\u1ea1n, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7, t\u1eebng s\u1ed1 l\u01b0\u1ee3ng,... Khi l\u1eadp BCTC, DN c\u00e0n c\u1ee9 v\u00e0o k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i c\u00f9a kho\u00e0n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (t\u1eeb 12 th\u00e1ng tr\u1edf xu\u1ed1ng hay tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ebfm k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n) \u0111\u1ec1 \u01b0\u00ecnh b\u00e0y l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n ho\u1eb7c d\u00e0i h\u1ea1n.
(2) DN ph\u00e0i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, v\u00ed d\u1ee5 nh\u01b0 l\u00e3i ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, l\u00e3i cho vay, l\u00e3i tr\u00e1i phi\u1ebfu,... khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e3c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n,...<\/p>\n\t\t\n<\/div>\n

\n \t\t\t

1.2 K\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 chi\u1ebft kh\u1ea5u<\/em><\/h2>\n\t\t\n<\/div>\n
\n \t\t\t

S\u0110 7: K\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 chi\u1ebft kh\u1ea5u<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
\n \t\t\t

Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

(1) Khi mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n:
a) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n nh\u1eadn l\u00e3i tr\u01b0\u1edbc th\u00ec s\u1ed1 ti\u1ec1n th\u1ef1c chi mua kho\u1ea3n \u0111\u1ea7u t\u01b0 = m\u1ec7nh gi\u00e1 - s\u1ed1 ti\u1ec1n l\u00e3i nh\u1eadn tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3 - s\u1ed1 chi\u1ebft kh\u1ea5u..
b) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n nh\u1eadn l\u0103i \u0111\u1ecbnh k\u1ef3 ho\u1eb7c nh\u1eadn l\u00e3i sau th\u00ec s\u1ed1 ti\u00e8n th\u1ef1c chi mua kho\u1ea3n \u0111\u1ea7u t\u01b0 = m\u1ec7nh gi\u00e1 - s\u1ed1 chi\u1ebft kh\u1ea5u.
(2) \u0110\u1ecbnh k\u1ef3, DN ghi nh\u1eadn s\u1ed1 ti\u00e8n l\u00e3i c\u1ee7a t\u1eebng k\u1ef3 v\u00e0 s\u1ed1 chi\u1ebft kh\u1ea5u c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 ph\u00e2n b\u1ed5 chot\u1eebng k\u1ef3 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e1i ch\u00ednh c\u1ee7a t\u1eebng k\u1ef3, ghi:
a) N\u00e9u nh\u1eadn l\u1ea3i tr\u01b0\u1edbc ho\u1eb7c nh\u1eadn l\u1ea3i sau (k\u1ec3 c\u1ea3 k\u1ef3 \u0111\u00e1o h\u1ea1n), ghi: N\u1ee3 TK 128 (s\u1ed1 ti\u1ec1n l\u00e3i v\u00e0 s\u1ed1 chi\u1ebft kh\u1ea5u c\u00faa kho\u1ea3n \u0111\u1ea7u t\u01b0 ph\u00e2n b\u1ed5 cho t\u1eebng k\u1ef3yc\u00f3 TK 515.
b) N\u1ebfu nh\u1eadn l\u00e3i \u0111\u1ecbnh k\u1ef3:
(i) Ph\u00e1n b\u1ed5 s\u1ed1 chi\u1ebft kh\u00e1u c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 (k\u00e9 c\u1ea3 k\u1ef3 \u0111\u00e1o h\u1ea1n), ghi: N\u1ee3 TK 128 (s\u1ed1 chi\u1ebft kh\u1ea5u c\u00f9a kho\u1ea3n \u0111\u1ea7u t\u01b0 ph\u00e2n b\u1ecf cho t\u1eebng k\u1ef3)\/c\u00f3 TK 515.
(ii) Ph\u00e1n \u00e1nh s\u1ed1 t>\u00e8n l\u1ea3i nh\u1eadn \u0111\u01b0\u1ee3c c\u1ee7a t\u1eebng k\u1ef3 (tr\u1eeb k\u1ef3 \u0111\u00e1o h\u1ea1n), ghi: N\u1ee3 c\u00e1c TK 111, 112,... (s\u1ed1 ti\u1ec1n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c c\u00f9a t\u1eebng k\u1ef3)\/c\u00f3 TK 515.<\/p>\n\t\t\n<\/div>\n

\n \t\t\t

S\u0110 8: K\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 chi\u1ebft kh\u1ea5u<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
\n \t\t\t

Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

Tr\u01b0\u1eddng h\u1ee3p kho\u00e1n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f9a DN c\u00f3 ph\u00e1t sinh chi\u1ebft kh\u1ea5u (gi\u00e1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu) ho\u1eb7c ph\u1ee5 tr\u1ed9i (gi\u00e1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u00f9a tr\u00e1i phi\u1ebfu) th\u00ec kho\u1ea3n chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 h\u1ea1n c\u00f9a kho\u1ea3n \u0111\u1ea7u t\u01b0. Tuy nhi\u00ean, n\u1ebfu ph\u1ea7n ph\u1ee5 tr\u1ed9i c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n ph\u00e2n b\u1ed5 h\u00e0ng k\u1ef3 l\u1edbn h\u01a1n ph\u1ea7n l\u00e3i theo l\u00e3i su\u1ea5t danh ngh\u0129a h\u00e0ng k\u1ef3 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eed \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (n\u1ebfu c\u00f3) th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh.
Tr\u01b0\u1eddng h\u1ee3p DN mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 l\u1eabi su\u1ea5t th\u1ea3 n\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i h\u00e0ng k\u1ef3 theo th\u1ecb tr\u01b0\u1eddng m\u00e0 vi\u1ec7c c\u1eadp nh\u1eadt l\u00e3i su\u1ea5t th\u1ea3 n\u1ed5i s\u1ebd tri\u1ec7t ti\u00eau \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i li\u00e9n quan \u0111\u1ebfn l\u1ee3i th\u1ebf\/b\u1ea5t l\u1ee3i c\u1ee7a c\u00f4ng c\u1ee5 th\u00ec chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho giai \u0111o\u1ea1n t\u1eed ng\u00e0y mua t\u1edbi ng\u00e0y ch\u1ed1t l\u00e3i su\u1ed1t ti\u1ebfp theo (ng\u00e0y m\u00e0 l\u00e3i su\u1ea5t danh ngh\u0129a c\u1ee7a tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo bi\u1ebfn \u0111\u1ed9ng l\u00e3i su\u1ea5t tr\u00ean th\u1ecb tr\u01b0\u1eddng).
Tr\u01b0\u1eddng h\u1ee3p DN mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u00e9n ng\u00e0y \u0111\u00e1o h\u1ea1n c\u1ed5 l\u00e3i su\u1ea5t th\u00e0 n\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i h\u00e0ng k\u1ef3 theo th\u1ecb tr\u01b0\u1eddng \u0111\u00f2ng th\u1eddi chi\u00e9t kh\u1ea5u, ph\u1ee5 tr\u1ed9i li\u00f4n quan \u0111\u1ebfn l\u1ee3i th\u1ebf\/b\u1ea5t l\u1ee3i c\u00f9a c\u00f4ng c\u1ee5 m\u00e0 vi\u1ec7c c\u1eadp nh\u1eadt l\u00e3i su\u00e1t th\u1ea3 n\u1ed5i kh\u00f4ng tri\u1ec7t ti\u00f4u \u0111\u01b0\u1ee3c th\u00ec chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 trong su\u1ed1t th\u1eddi gian c\u00faa c\u00f4ng c\u1ee5.<\/p>\n\t\t\n<\/div>\n

\n \t\t\t

1.3 K\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 ph\u1ee5 tr\u1ed9i<\/em><\/h2>\n\t\t\n<\/div>\n
\n \t\t\t

S\u0110 9: K\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 ph\u1ee5 tr\u1ed9i<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
\n \t\t\t

Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

(1) Khi mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n
a) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n nh\u1eadn l\u00e3i tr\u01b0\u1edbc thi s\u1ed1 ti\u1ec1n th\u1ef1c chi mua kho\u1ea3n \u0111\u1ea7u t\u01b0 = m\u1ec7nh gi\u00e1 - s\u1ed1 ti\u1ec1n l\u1ea3i nh\u1eadn tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3 * s\u1ed1 ph\u1ee5 tr\u1ed9i.
b) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n nh\u1eadn l\u00e3i \u0111\u1ecbnh k\u1ef3 ho\u1eb7c nh\u1eadn l\u00e3i sau th\u00ec s\u1ed1 ti\u1ec1n th\u1ef1c chi mua kho\u1ea3n \u0111\u1ea7u t\u01b0 = m\u1ec7nh gi\u00e1 + s\u1ed1 ph\u1ee5 tr\u1ed9i.
(2) \u0110\u1ecbnh k\u1ef3, DN ghi nh\u1eadn kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u00e8n l\u00e3i t\u1eebng k\u1ef3 v\u1edbi s\u1ed1 ph\u1ee5 tr\u1ed9i c\u00f9a kho\u1ea3n \u0111\u1ea7u t\u01b0 ph\u00e2n b\u1ed5 cho t\u1eebng k\u1ef3 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng k\u1ef3, ghi:
a) N\u1ebfu nh\u1eadn l\u00e3i tr\u01b0\u1edbc ho\u1eb7c nh\u1eadn l\u00e2i sau (k\u1ec3 c\u1ea3 k\u1ef3 \u0111\u00e1o h\u1ea1n), ghi: N\u1ee3 TK 128 (s\u1ed1 ti\u1ec1n l\u00e3i t\u1eebng k\u1ef3 tr\u1eeb (-) s\u00f2 ph\u1ee5 tr\u1ed9i c\u1ee7a kho\u00e1n \u0111\u1ea7u t\u01b0 ph\u00e2n b\u1ed5 cho t\u1eebng k\u1ef3)\/c\u00f3 TK 515.
b) N\u1ebfu nh\u1eadn l\u00e3i \u0111\u1ecbnh k\u1ef3:
(i) Ph\u00e2n b\u1ed5 s\u1ed1 ph\u1ee5 tr\u1ed9i c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 (k\u1ec3 c\u1ea3 k\u1ef3 \u0111\u00e1o h\u1ea1n), ghi: N\u1ee3 TK 515\/C\u00f3 TK 128 (s\u1ed5 ph\u1ee5 tr\u1ed9i c\u00f9a kho\u1ea3n \u0111\u1ea7u t\u01b0 ph\u00e2n b\u1ed5 cho t\u1eebng k\u1ef3).
(ii) S\u1ed1 ti\u00e8n l\u00e3i \u0111\u01b0\u1ee3c nh\u1eadn c\u1ee7a t\u1eebng k\u1ef3 (tr\u1eeb k\u1ef3 \u0111\u00e1o h\u1ea1n), ghi: N\u1ee3 c\u00e1c TK 111, 112,... (s\u1ed1 ti\u1ec1n l\u00e2i nh\u1eadn \u0111\u01b0\u1ee3c c\u00f9a t\u1eebng k\u1ef3)\/c\u00f3 TK 515.<\/p>\n\t\t\n<\/div>\n

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S\u0110 10: K\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 ph\u1ee5 tr\u1ed9i (ti\u1ebfp)<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
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Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

(1) DN \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ph\u00e2n b\u1ed5 c\u00e1c kho\u00e1n chi\u1ebft kh\u00e1u ho\u1eb7c ph\u1ee5 tr\u1ed9i c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n trong su\u1ed1t th\u1eddi gian c\u00f9a c\u00f4ng c\u1ee5 theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c nh\u01b0ng ph\u1ea3i nh\u1ea5t qu\u00e1n theo quy \u0111\u1ecbnh c\u00f9a CMKTVN.
(2) T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, n\u1ebfu c\u00f3 b\u00e1t k\u1ef3 d\u1ea5u hi\u1ec7u ho\u1eb7c b\u00e2ng ch\u1ee9ng n\u00e0o cho th\u1ea5y kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u1ee7a DN c\u00f3 th\u1ec3 b\u1ecb t\u1ed5n th\u00e1t th\u00ec DN ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u00e1t \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i TK 229 - D\u1ef1 ph\u00f2ng t\u1ed5n th\u00e1t t\u00e0i s\u1ea3n.<\/p>\n\t\t\n<\/div>\n

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S\u0110 11: K\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 ph\u00e2n b\u1ed5 CK or PT (n\u1ebfu c\u00f3) theo PP l\u00e3i su\u1ea5t th\u1ef1c<\/h2>\n\t\t\n<\/div>\n
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2. Theo PP l\u00e3i su\u1ea5t th\u1ef1c [KT mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 ph\u00e2n b\u1ed5 CK or PT (n\u1ebfu c\u00f3) theo pp l\u00e3i su\u1ea5t th\u1ef1c] <\/em><\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
\n \t\t\t

S\u0110 12: K\u1ebf to\u00e1n thanh l\u00fd tr\u01b0\u1edbc h\u1ea1n kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
\n \t\t\t

Ch\u00fa \u00fd: <\/h2>\n\t\t\t\t\t

(1) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u00e9, t\u1ef7 gi\u00e1 ghi s\u1ed5, c\u00e1c giao djch ph\u00e1t sinh v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u00e2n t\u1ea1i TK 413 - Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.
(2) TK 128 - \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u1ed5 4 TK c\u1ea5p 2:
- TK 1281 - Ti\u00e8n g\u1eebi c\u1ed5 k\u1ef3 h\u1ea1n: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 tinh h\u1ec9nh t\u1ea3ng, gi\u1ea3m c\u00f9a ti\u00e8n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c c\u00f3 t\u00ednh ch\u00e1t t\u01b0\u01a1ng t\u1ef1 ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n.
- TK 1282 - Tr\u00e1i phi\u00e9u: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u00e0m c\u1ee7a c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu m\u00e0 DN c\u00f3 kh\u1ea3 n\u0103ng v\u00e0 c\u00f3 \u00fd \u0111\u1ecbnh n\u1ea5m gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c c\u00f3 t\u00ednh ch\u00e1t t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u00e1i phi\u1ebfu.
- TK 1283 - Cho vay: Ph\u00e2n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u1ec9nh t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c kho\u1ea3n cho vay theo kh\u00e9 \u01b0\u1edbc gi\u1eefa c\u00e1c b\u00ean ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. T\u00f9y theo t\u1eebng h\u1ee3p \u0111\u1ed3ng, c\u00e1c kho\u00e1n cho vay theo kh\u00e9 \u01b0\u1edbc c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thu h\u1ed3i m\u1ed9t l\u1ea7n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n ho\u1eb7c thu h\u1ed3i d\u1ea7n t\u1eebng k\u1ef3.
- TK 1288 - C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u00e9n ng\u00e0y \u0111\u00e1o h\u1ea1n: Ph\u00e2n \u00e1nh s\u1ed1 hi\u1ec7n c\u1ed5 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u00e9n ng\u00e0y \u0111\u00e1o h\u1ea1n (ngo\u00e0i c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, tr\u00e1i phi\u1ebfu v\u00e0 cho vay), nh\u01b0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u00e0, th\u01b0\u01a1ng phi\u1ebfu,...<\/p>\n\t\t\n<\/div>\n

\n \t\t\t

S\u0110 13: K\u1ebf to\u00e1n giao d\u1ecbch mua, b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t

1. K\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean b\u00e1n tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n l\u1ea1i (Repo)<\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n
\n \t\t\t

2. K\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean mua tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n l\u1ea1i (Repo)<\/strong><\/h2>\n\t\t\n<\/div>\n
\n \t\t\t\"\"\/\t\t\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

S\u0110 1: K\u1ebf to\u00e1n mua ch\u1ee9ng kho\u00e1n kinh doanh – VACP.. Ch\u00fa \u00fd:  (1) TK 121 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tri hi\u1ec7n c\u1ed5 v\u00e0 t\u00ecnh h\u00ecnh mua, b\u00e1n c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eefv\u00ec m\u1ee5c \u0111\u00edch kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (k\u1ebb c\u1ea3 ch\u1ee9ng kho\u00e1n c\u1ecf th\u1eddi gian \u0111\u00e1o h\u1ea1ntr\u00ean 12 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-708","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=708"}],"version-history":[{"count":43,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/708\/revisions"}],"predecessor-version":[{"id":784,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/708\/revisions\/784"}],"wp:attachment":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}