??ࡱ?>?? tv????s??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ??އbjbj>> *?pTpT?6??????????????????????TB<?l?~~~~~Y??\?0???????$d?:?]?oYYoo???~~?&oooo?~?~?oo?ooo~?????9wi??????oo?<0loPoPoP?o oooooooo??ooooloooo????????????????????????????????????????????????????????????????????Pooooooooo? ?: B? T?I CH?NH -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 53/2016/TT-BTCH? N?i, ng?y 21 th?ng 03 nm 2016?TH?NG T?S?A ?I, B? SUNG M?T S? I?U C?A TH?NG T? S? 200/2014/TT-BTC NG?Y 22/12/2014 C?A B? T?I CH?NH H??NG D?N CH? ? K? TO?N DOANH NGHI?PCn c? Lu?t K? to?n ng?y 17 th?ng 06 nm 2003;Cn c? Ngh? ?nh s? 129/2004/N-CP ng?y 31 th?ng 05 nm 2004 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t K? to?n trong ho?t ?ng kinh doanh;Cn c? Ngh? ?nh s? 215/2013/N-CP ng?y 13 th?ng 12 nm 2013 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a V? tr??ng V? Ch? ? k? to?n v? ki?m to?n,B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? s?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 200/2014/TT-BTC ng?y 22/12/2014 h??ng d?n Ch? ? k? to?n doanh nghi?p,i?u 1. S?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 200/2014/TT-BTC nh? sau:1. i?m g Kho?n 1 i?u 15 Th?ng t? s? 200/2014/TT-BTC ??c s?a ?i, b? sung nh? sau: g) Khi thanh l?, nh??ng b?n ch?ng kho?n kinh doanh (t?nh theo t?ng lo?i ch?ng kho?n), gi? v?n c?a ch?ng kho?n kinh doanh ??c x?c ?nh theo m?t trong c?c ph??ng ph?p nh?p tr??c xu?t tr??c ho?c b?nh qu?n gia quy?n.Doanh nghi?p ph?i ?p d?ng nh?t qu?n ph??ng ph?p ? ch?n ? t?nh gi? v?n c?a ch?ng kho?n kinh doanh trong nm t?i ch?nh. Tr??ng h?p thay ?i ph??ng ph?p t?nh gi? v?n c?a ch?ng kho?n kinh doanh, doanh nghi?p ph?i tr?nh b?y v? thuy?t minh theo quy ?nh c?a chu?n m?c k? to?n .2. Thay c?m t?  gi? v?n b?nh qu?n gia quy?n v?  gi? tr? ghi s? c?a c? phi?u mang i trao ?i t?nh theo ph??ng ph?p b?nh qu?n gia quy?n b?ng c?m t?  gi? v?n t?i i?m d v? i?m e Kho?n 3 i?u 15 Th?ng t? s? 200/2014/TT-BTC.3. Kho?n 1.3 i?u 69 Th?ng t? s? 200/2014/TT-BTC ??c s?a ?i, b? sung nh? sau: 1.3. Nguy?n t?c x?c ?nh t? gi? h?i o?i:a) T? gi? giao d?ch th?c t? ?i v?i c?c giao d?ch b?ng ngo?i t? ph?t sinh trong k?:- T? gi? giao d?ch th?c t? khi mua b?n ngo?i t? (h?p ?ng mua b?n ngo?i t? giao ngay, h?p ?ng k? h?n, h?p ?ng t??ng lai, h?p ?ng quy?n ch?n, h?p ?ng ho?n ?i): L? t? gi? k? k?t trong h?p ?ng mua, b?n ngo?i t? gi?a doanh nghi?p v? ng?n h?ng th??ng m?i;- Tr??ng h?p h?p ?ng kh?ng quy ?nh c? th? t? gi? thanh to?n:+ Doanh nghi?p ghi s? k? to?n theo t? gi? giao d?ch th?c t?: Khi ghi nh?n Kho?n g?p v?n ho?c nh?n v?n g?p l? t? gi? mua ngo?i t? c?a ng?n h?ng n?i doanh nghi?p m? t?i Kho?n ? nh?n v?n c?a nh? ?u t? t?i ng?y g?p v?n; Khi ghi nh?n n? ph?i thu l? t? gi? mua c?a ng?n h?ng th??ng m?i n?i doanh nghi?p ch? ?nh kh?ch h?ng thanh to?n t?i th?i i?m giao d?ch; Khi ghi nh?n n? ph?i tr? l? t? gi? b?n c?a ng?n h?ng th??ng m?i n?i doanh nghi?p d? ki?n giao d?ch t?i th?i i?m giao d?ch; Khi ghi nh?n c?c giao d?ch mua s?m t?i s?n ho?c c?c Kho?n chi ph? ??c thanh to?n ngay b?ng ngo?i t? (kh?ng qua c?c t?i Kho?n ph?i tr?) l? t? gi? mua c?a ng?n h?ng th??ng m?i n?i doanh nghi?p th?c hi?n thanh to?n.+ Ngo?i t? gi? giao d?ch th?c t? n?u tr?n, doanh nghi?p c? th? l?a ch?n t? gi? giao d?ch th?c t? l? t? gi? x?p x? v?i t? gi? mua b?n chuy?n Kho?n trung b?nh c?a ng?n h?ng th??ng m?i n?i doanh nghi?p th??ng xuy?n c? giao d?ch. T? gi? x?p x? ph?i ?m b?o ch?nh l?ch kh?ng v??t qu? +/-1% so v?i t? gi? mua b?n chuy?n Kho?n trung b?nh. T? gi? mua b?n chuy?n Kho?n trung b?nh ??c x?c ?nh h?ng ng?y ho?c h?ng tu?n ho?c h?ng th?ng tr?n c? s? trung b?nh c?ng gi?a t? gi? mua v? t? gi? b?n chuy?n Kho?n h?ng ng?y c?a ng?n h?ng th??ng m?i.Vi?c s? d?ng t? gi? x?p x? ph?i ?m b?o kh?ng l?m ?nh h??ng tr?ng y?u ?n t?nh h?nh t?i ch?nh v? k?t qu? ho?t ?ng s?n xu?t kinh doanh c?a k? k? to?n.b) T? gi? giao d?ch th?c t? khi ?nh gi? l?i c?c Kho?n M?c ti?n t? c? g?c ngo?i t? t?i th?i i?m l?p B?o c?o t?i ch?nh:- T? gi? giao d?ch th?c t? khi ?nh gi? l?i c?c Kho?n M?c ti?n t? c? g?c ngo?i t? ??c ph?n lo?i l? t?i s?n: L? t? gi? mua ngo?i t? c?a ng?n h?ng th??ng m?i n?i doanh nghi?p th??ng xuy?n c? giao d?ch t?i th?i i?m l?p B?o c?o t?i ch?nh. ?i v?i c?c Kho?n ngo?i t? g?i ng?n h?ng th? t? gi? th?c t? khi ?nh gi? l?i l? t? gi? mua c?a ng?n h?ng n?i doanh nghi?p m? t?i Kho?n ngo?i t?.- T? gi? giao d?ch th?c t? khi ?nh gi? l?i c?c Kho?n M?c ti?n t? c? g?c ngo?i t? ??c ph?n lo?i l? n? ph?i tr?: L? t? gi? b?n ngo?i t? c?a ng?n h?ng th??ng m?i n?i doanh nghi?p th??ng xuy?n c? giao d?ch t?i th?i i?m l?p B?o c?o t?i ch?nh;- C?c ?n v? trong t?p o?n ??c ?p d?ng chung m?t t? gi? do C?ng ty m? quy ?nh (ph?i ?m b?o s?t v?i t? gi? giao d?ch th?c t?) ? ?nh gi? l?i c?c Kho?n M?c ti?n t? c? g?c ngo?i t? ph?t sinh t? c?c giao d?ch n?i b?.- Tr??ng h?p doanh nghi?p s? d?ng t? gi? x?p x? quy ?nh t?i i?m a Kho?n n?y ? h?ch to?n c?c giao d?ch b?ng ngo?i t? ph?t sinh trong k?, cu?i k? k? to?n doanh nghi?p s? d?ng t? gi? chuy?n Kho?n c?a ng?n h?ng th??ng m?i n?i doanh nghi?p th??ng xuy?n c? giao d?ch ? ?nh gi? l?i c?c Kho?n M?c ti?n t? c? g?c ngo?i t?. T? gi? chuy?n Kho?n n?y c? th? l? t? gi? mua ho?c b?n ho?c t? gi? mua b?n chuy?n Kho?n trung b?nh c?a ng?n h?ng th??ng m?i. 4. Thay c?c c?m t?  t? gi? b?nh qu?n gia quy?n di ?ng ,  t? gi? ghi s? b?nh qu?n gia quy?n b?ng c?m t?  t? gi? b?nh qu?n gia quy?n di ?ng ho?c t? gi? giao d?ch th?c t? t?i i?m e Kho?n 1 i?u 12, i?m  Kho?n 1 i?u 13, i?m e Kho?n 1 i?u 18, i?m c Kho?n 1 i?u 51, Kho?n 1.4 v? i?m b, c Kho?n 1.5 i?u 69 Th?ng t? 200/2014/TT-BTC.5. Kho?n 4.1 i?u 69 Th?ng t? s? 200/2014/TT-BTC ??c s?a ?i, b? sung nh? sau: 4.1. K? to?n ch?nh l?ch t? gi? h?i o?i ph?t sinh trong k? (k? c? ch?nh l?ch t? gi? trong giai o?n tr??c ho?t ?ng c?a c?c doanh nghi?p kh?ng do Nh? n??c n?m gi? 100% v?n i?u l?):a) Khi mua v?t t?, h?ng h?a, TSC, d?ch v? thanh to?n b?ng ngo?i t?, ghi:N? c?c TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642(t? gi? giao d?ch th?c t? t?i ng?y giao d?ch)N? TK 635 - Chi ph? t?i ch?nh (l? t? gi? h?i o?i)C? c?c TK 111 (1112), 112 (1122) (theo t? gi? ghi s? k? to?n).C? TK 515 - Doanh thu ho?t ?ng t?i ch?nh (l?i t? gi? h?i o?i).b) Khi mua v?t t?, h?ng h?a, TSC, d?ch v? c?a nh? cung c?p ch?a thanh to?n ti?n, khi vay ho?c nh?n n? n?i b?... b?ng ngo?i t?, cn c? t? gi? giao d?ch th?c t? t?i ng?y giao d?ch, ghi:N? c?c TK 111, 112, 152, 153, 156, 211, 627, 641, 642...C? c?c TK 331, 341, 336...c) Khi ?ng tr??c ti?n cho ng??i b?n b?ng ngo?i t? ? mua v?t t?, h?ng h?a, TSC, d?ch v?:- K? to?n ph?n ?nh s? ti?n ?ng tr??c cho ng??i b?n theo t? gi? giao d?ch th?c t? t?i th?i i?m ?ng tr??c, ghi:N? TK 331 - Ph?i tr? cho ng??i b?n (t? gi? th?c t? t?i ng?y ?ng tr??c)N? TK 635 - Chi ph? t?i ch?nh (l? t? gi? h?i o?i)C? c?c TK 111 (1112), 112 (1122) (theo t? gi? ghi s? k? to?n)C? TK 515 - Doanh thu ho?t ?ng t?i ch?nh (l?i t? gi? h?i o?i).- Khi nh?n v?t t?, h?ng h?a, TSC, d?ch v? t? ng??i b?n, k? to?n ph?n ?nh theo nguy?n t?c:+ ?i v?i gi? tr? v?t t?, h?ng h?a, TSC, d?ch v? t??ng ?ng v?i s? ti?n b?ng ngo?i t? ? ?ng tr??c cho ng??i b?n, k? to?n ghi nh?n theo t? gi? giao d?ch th?c t? t?i th?i i?m ?ng tr??c, ghi:N? c?c TK 151, 152,153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642C? TK 331 - Ph?i tr? cho ng??i b?n (t? gi? th?c t?(*???? 4 8 : < L N T V ? ? ? ?  ` d ? ? ? ? ? ? @ B ? ? ? 8:???? 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