{"id":27550,"date":"2023-12-07T04:37:26","date_gmt":"2023-12-07T04:37:26","guid":{"rendered":"https:\/\/masterskills.org\/blog\/cong-ty-con-chua-hop-nhat-unconsolidated-subsidiary-la-gi-vi-du-ve-cong-ty-con-chua-hop-nhat.html"},"modified":"2023-12-22T16:50:15","modified_gmt":"2023-12-22T09:50:15","slug":"cong-ty-con-chua-hop-nhat-unconsolidated-subsidiary-la-gi-vi-du-ve-cong-ty-con-chua-hop-nhat","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/cong-ty-con-chua-hop-nhat-unconsolidated-subsidiary-la-gi-vi-du-ve-cong-ty-con-chua-hop-nhat.html","title":{"rendered":"C\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t (Unconsolidated Subsidiary) l\u00e0 g\u00ec? V\u00ed d\u1ee5 v\u1ec1 c\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda: SBS<\/p>\n<\/figcaption><\/figure>\n

C\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t<\/b><\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

C\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t<\/b> trong ti\u1ebfng Anh l\u00e0 Unconsolidated Subsidiary.<\/b><\/p>\n

C\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t<\/b> l\u00e0 m\u1ed9t c\u00f4ng ty thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a m\u1ed9t c\u00f4ng ty m\u1eb9, nh\u01b0ng c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9. \u0110\u00f3 c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t c\u00f4ng ty con thu\u1ed9c s\u1edf h\u1eefu ho\u00e0n to\u00e0n. Thay v\u00e0o \u0111\u00f3, m\u1ed9t c\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t xu\u1ea5t hi\u1ec7n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9 nh\u01b0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t<\/font><\/h3>\n

C\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t khi c\u00f4ng ty m\u1eb9 kh\u00f4ng ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty con ho\u1eb7c n\u1ebfu ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty m\u1eb9 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 so v\u1edbi c\u00f4ng ty con.<\/p>\n

C\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty m\u1eb9. B\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, m\u1ed9t c\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0. C\u00f4ng ty m\u1eb9 th\u01b0\u1eddng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 vi\u1ec7c ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi c\u00f4ng ty con c\u00f3 quy\u1ec1n s\u1edf h\u1eefu h\u01a1n 20%. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, c\u00f4ng ty m\u1eb9 ph\u1ea3i ghi l\u1ea1i b\u1ea5t k\u00ec kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 n\u00e0o nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00f4ng ty con v\u00e0o b\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a c\u00f4ng ty.<\/p>\n

C\u00e1c c\u00f4ng ty m\u1eb9 c\u00f3 \u00edt h\u01a1n 20% c\u1ed5 ph\u1ea7n v\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty con ch\u1ec9 \u0111\u01a1n thu\u1ea7n ghi l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 theo gi\u00e1 g\u1ed1c ho\u1eb7c gi\u00e1 mua tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Tuy nhi\u00ean, n\u1ebfu c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c tr\u1ea3 l\u00e0 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho c\u00e1c c\u1ed5 \u0111\u00f4ng, c\u00f4ng ty m\u1eb9 ghi nh\u1eadn thu nh\u1eadp c\u1ed5 t\u1ee9c nh\u01b0ng kh\u00f4ng ghi nh\u1eadn b\u1ea5t k\u00ec thu nh\u1eadp \u0111\u1ea7u t\u01b0 n\u00e0o ki\u1ebfm \u0111\u01b0\u1ee3c t\u1eeb c\u00f4ng ty con.<\/p>\n

M\u1eb7c d\u00f9 m\u1ed9t c\u00f4ng ty m\u1eb9 c\u00f3 th\u1ec3 kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t qu\u1ea3n l\u00ed c\u1ee7a m\u1ed9t c\u00f4ng ty con, nh\u01b0ng h\u1ecd c\u00f3 th\u1ec3 c\u00f3 s\u1ef1 ti\u1ebfp x\u00fac \u0111\u00e1ng k\u1ec3 v\u1edbi c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty con. Ch\u1eb3ng h\u1ea1n, m\u1ed9t doanh nghi\u1ec7p \u0111a qu\u1ed1c gia c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro ch\u00ednh tr\u1ecb \u1edf m\u1ed9t khu v\u1ef1c kh\u00e1c. T\u1eeb ph\u01b0\u01a1ng di\u1ec7n k\u1ebf to\u00e1n, c\u00f3 th\u1ec3 kh\u00f4ng c\u00f3 \u00fd ngh\u0129a g\u00ec khi h\u1ea1ch to\u00e1n cho c\u00f4ng ty con ngo\u00e0i kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9, nh\u01b0ng vi\u1ec7c ti\u1ebfp x\u00fac s\u1ebd m\u1edf r\u1ed9ng sang ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i c\u1ee7a c\u00f4ng ty m\u1eb9.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 c\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t<\/font><\/h3>\n

V\u00ed d\u1ee5: gi\u1ea3 s\u1eed Facebook Inc. c\u00f3 40% s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi c\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t Instagram c\u1ee7a m\u00ecnh. Instagram ghi nh\u1eadn 1 t\u1ec9 \u0111\u00f4 la l\u1ee3i nhu\u1eadn trong n\u0103m. Facebook ph\u1ea3i ghi nh\u1eadn 400 tri\u1ec7u \u0111\u00f4 la thu nh\u1eadp tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a m\u00ecnh v\u00ec Facebook c\u00f3 40% c\u1ed5 ph\u1ea7n v\u00e0 ki\u1ec3m so\u00e1t m\u1ed9t s\u1ed1 quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi Instagram. Ngo\u00e0i ra, Facebook c\u1ea7n ghi l\u1ea1i s\u1ef1 gia t\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u, \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, th\u00eam 400 tri\u1ec7u \u0111\u00f4 la.<\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u00f4ng ty con ch\u01b0a h\u1ee3p nh\u1ea5t (ti\u1ebfng Anh: Unconsolidated Subsidiary) l\u00e0 m\u1ed9t c\u00f4ng ty thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a m\u1ed9t c\u00f4ng ty m\u1eb9, nh\u01b0ng c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27550"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=27550"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27550\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=27550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=27550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=27550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}