{"id":280,"date":"2018-11-08T23:12:56","date_gmt":"2018-11-08T16:12:56","guid":{"rendered":"https:\/\/tppone.com\/demo\/gioithieucongty\/?p=280"},"modified":"2018-11-08T23:12:56","modified_gmt":"2018-11-08T16:12:56","slug":"phuong-phap-ke-toan-chung-khoan-kinh-doanh","status":"publish","type":"post","link":"https:\/\/themex.myonter.com\/gioithieucongty\/phuong-phap-ke-toan-chung-khoan-kinh-doanh\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh"},"content":{"rendered":"<h5><span id=\"6_Truong_hop_doanh_nghiep_nhuong_ban_chung_khoan_kinh_doanh_duoi_hinh_thuc_hoan_doi_co_phieu_doanh_nghiep_phai_xac_dinh_gia_tri_hop_ly_cua_co_phieu_nhan_ve_tai_thoi_diem_trao_doi\">\u00a0Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u01b0\u1ee3ng b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i.<\/span><\/h5>\n<p>Ph\u1ea7n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7).<\/p>\n<p>\u2013 Tr\u01b0\u1eddng h\u1ee3p ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu c\u00f3 l\u00e3i, ghi:<\/p>\n<p>N\u1ee3 TK 121 \u2013 (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1)<\/p>\n<p>C\u00f3 TK 121 \u2013 (gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n)<\/p>\n<p>C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa<\/p>\n<p>gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 cao h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i)<\/p>\n<p>\u2013 Tr\u01b0\u1eddng h\u1ee3p ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu b\u1ecb l\u1ed7, ghi:<\/p>\n<p>N\u1ee3 TK 121 \u2013 (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1)<\/p>\n<p>N\u1ee3 TK 635 \u2013 (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i)<\/p>\n<p>C\u00f3 TK 121 \u2013 Ch\u1ee9ng kho\u00e1n kinh doanh (gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u01b0\u1ee3ng b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i. Ph\u1ea7n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 v\u00e0 gi\u00e1 tr\u1ecb ghi &#8230;<\/p>\n","protected":false},"author":1,"featured_media":281,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"_links":{"self":[{"href":"https:\/\/themex.myonter.com\/gioithieucongty\/wp-json\/wp\/v2\/posts\/280"}],"collection":[{"href":"https:\/\/themex.myonter.com\/gioithieucongty\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/themex.myonter.com\/gioithieucongty\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/themex.myonter.com\/gioithieucongty\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/themex.myonter.com\/gioithieucongty\/wp-json\/wp\/v2\/comments?post=280"}],"version-history":[{"count":0,"href":"https:\/\/themex.myonter.com\/gioithieucongty\/wp-json\/wp\/v2\/posts\/280\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/themex.myonter.com\/gioithieucongty\/wp-json\/wp\/v2\/media\/281"}],"wp:attachment":[{"href":"https:\/\/themex.myonter.com\/gioithieucongty\/wp-json\/wp\/v2\/media?parent=280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/themex.myonter.com\/gioithieucongty\/wp-json\/wp\/v2\/categories?post=280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/themex.myonter.com\/gioithieucongty\/wp-json\/wp\/v2\/tags?post=280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}