{"id":4002,"date":"2025-02-12T11:17:44","date_gmt":"2025-02-12T04:17:44","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=4002"},"modified":"2025-02-12T11:17:44","modified_gmt":"2025-02-12T04:17:44","slug":"nhung-sai-sot-van-de-can-xem-xet-thuong-gap-lien-quan-tai-khoan-341-va-lai-vay","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-sai-sot-van-de-can-xem-xet-thuong-gap-lien-quan-tai-khoan-341-va-lai-vay\/","title":{"rendered":"Nh\u1eefng sai s\u00f3t\/v\u1ea5n \u0111\u1ec1 c\u1ea7n xem x\u00e9t th\u01b0\u1eddng g\u1eb7p li\u00ean quan t\u00e0i kho\u1ea3n 341 v\u00e0 l\u00e3i vay"},"content":{"rendered":"

Ngu\u1ed3n: S\u01b0u t\u1ea7m<\/p>\n

\"\"<\/p>\n

K\u1ebf to\u00e1n c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i c\u00e1c sai s\u00f3t l\u00e0m sai l\u1ec7ch s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 341 v\u00e0 l\u00e3i vay. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p 12 t\u00ecnh hu\u1ed1ng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/span><\/p>\n

    \n
  1. Khi tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ch\u01b0a ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c d\u00e0i h\u1ea1n hay ng\u1eafn h\u1ea1n d\u1ef1a tr\u00ean th\u1eddi gian tr\u1ea3 n\u1ee3 c\u00f2n l\u1ea1i c\u1ee7a kho\u1ea3n vay.<\/span><\/li>\n
  2. Ch\u01b0a v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay \u0111\u1ed1i v\u1edbi kho\u1ea3n vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n h\u00f3a (h\u1ea1ch to\u00e1n 241).<\/span><\/li>\n
  3. Ch\u01b0a x\u00e1c \u0111\u1ecbnh kho\u1ea3n l\u00e3i vay thu\u1ea7n v\u01b0\u1ee3t 30% EBITDA \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n
  4. Ch\u01b0a lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a g\u00f3p \u0111\u1ee7 theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/span><\/li>\n
  5. Ch\u01b0a lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p vay c\u00e1 nh\u00e2n t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n l\u00e3i su\u1ea5t v\u01b0\u1ee3t 150% l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh (9%).<\/span><\/li>\n
  6. Ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi chi tr\u1ea3 l\u00e3i vay cho c\u00e1 nh\u00e2n (5%).<\/span><\/li>\n
  7. Kh\u00f4ng tr\u00edch tr\u01b0\u1edbc l\u00e3i vay d\u1ef1 tr\u1ea3 t\u00ednh t\u1edbi 31\/12.<\/span><\/li>\n
  8. Thi\u1ebfu s\u1ef1 h\u1ee3p l\u00fd v\u1ec1 l\u00e3i vay li\u00ean quan t\u1edbi vi\u1ec7c s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t l\u1edbn \u1ea3o, t\u1ea1m \u1ee9ng \u1ea3o l\u1edbn \u2026(th\u1ebf n\u00e0o l\u00e0 l\u1edbn th\u00ec t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng c\u00f4ng ty, l\u01b0u \u00fd kh\u00f4ng ph\u1ea3i c\u1ee9 ti\u1ec1n m\u1eb7t l\u1edbn l\u00e0 lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay).<\/span><\/li>\n
  9. Ch\u01b0a \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o cu\u1ed1i n\u0103m \u0111\u1ed1i v\u1edbi kho\u1ea3n vay ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
  10. Ch\u01b0a k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n
  11. Ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u00f4ng ty vay c\u00f4ng ty th\u00ec ph\u1ea3i d\u00f9ng ch\u1ee9ng t\u1eeb kh\u00f4ng b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n
  12. S\u1ed1 d\u01b0 TK 341 kh\u00f4ng kh\u1edbp v\u1edbi \u0111\u1ed1i chi\u1ebfu x\u00e1c nh\u1eadn do h\u1ea1ch to\u00e1n nh\u1ea7m l\u1eabn gi\u1eef tr\u1ea3 n\u1ee3 g\u1ed1c v\u00e0 ph\u1ea7n l\u00e3i vay.<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"
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