{"id":29820,"date":"2023-12-07T08:42:36","date_gmt":"2023-12-07T08:42:36","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tai-khoan-ghi-nho-dac-biet-special-memorandum-account-sma-la-gi-dac-diem.html"},"modified":"2023-12-23T06:10:37","modified_gmt":"2023-12-22T23:10:37","slug":"tai-khoan-ghi-nho-dac-biet-special-memorandum-account-sma-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tai-khoan-ghi-nho-dac-biet-special-memorandum-account-sma-la-gi-dac-diem.html","title":{"rendered":"T\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t (Special Memorandum Account \u2013 SMA) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Investopedia<\/p>\n<\/figcaption><\/figure>\n

T\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t<\/font><\/h2>\n

Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n

T\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t<\/b> trong ti\u00ea\u0301ng Anh la\u0300 Special Memorandum Account \u2013 SMA.<\/b><\/p>\n

T\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t (SMA)<\/b> l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n \u0111\u1ea7u t\u01b0 chuy\u00ean d\u1ee5ng, n\u01a1i gi\u1eef c\u00e1c kho\u1ea3n ti\u1ec1n k\u00ed qu\u0129 v\u01b0\u1ee3t qu\u00e1 \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb t\u00e0i kho\u1ea3n k\u00ed qu\u0129\u00a0c\u1ee7a kh\u00e1ch h\u00e0ng, t\u1eeb \u0111\u00f3 l\u00e0m t\u0103ng s\u1ee9c mua cho kh\u00e1ch h\u00e0ng.\u00a0<\/p>\n

T\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t v\u1ec1 c\u01a1 b\u1ea3n \u0111\u1ea1i di\u1ec7n cho m\u1ed9t d\u00f2ng t\u00edn d\u1ee5ng v\u00e0 c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 t\u00e0i kho\u1ea3n h\u1ed7n h\u1ee3p \u0111\u1eb7c bi\u1ec7t (Special miscellaneous account).<\/i>\u00a0<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m T\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t\u00a0<\/font><\/h3>\n

T\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t (SMA) <\/b>th\u01b0\u1eddng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi s\u1ed1 d\u01b0\u00a0s\u1ee9c mua\u00a0trong t\u00e0i kho\u1ea3n k\u00ed qu\u0129. S\u1ee9c mua, c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 s\u1ed1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu d\u01b0 th\u1eeba, l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 s\u1eb5n \u0111\u1ec3 mua ch\u1ee9ng kho\u00e1n trong b\u1ed1i c\u1ea3nh giao d\u1ecbch.<\/p>\n

S\u1ee9c mua l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 s\u1eb5n \u0111\u1ec3 mua ch\u1ee9ng kho\u00e1n, b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c gi\u1eef trong\u00a0t\u00e0i kho\u1ea3n m\u00f4i gi\u1edbi\u00a0c\u1ed9ng v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n k\u00ed qu\u0129 c\u00f3 s\u1eb5n. \u00a0\u00a0<\/p>\n

C\u00e1c t\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t kh\u00f4ng n\u00ean b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed ri\u00eang, c\u0169ng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft l\u00e0 SMA. \u00a0\u00a0<\/i><\/p>\n

Ch\u1ee9c n\u0103ng c\u1ee7a T\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t\u00a0<\/font><\/h3>\n

M\u1ee5c ti\u00eau c\u1ee7a t\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t (SMA)<\/b> l\u00e0 cung c\u1ea5p th\u00eam s\u1ee9c mua cho t\u00e0i kho\u1ea3n k\u00ed qu\u0129 c\u1ee7a kh\u00e1ch h\u00e0ng.\u00a0<\/p>\n

\u1ede M\u1ef9, t\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t t\u1ed3n t\u1ea1i khi kho\u1ea3n v\u1ed1n k\u00ed qu\u0129 trong t\u00e0i kho\u1ea3n k\u00ed qu\u0129 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u01b0\u1ee3t qu\u00e1 y\u00eau c\u1ea7u k\u00ed qu\u0129 50% c\u1ee7a ch\u00ednh ph\u1ee7 li\u00ean bang. Y\u00eau c\u1ea7u k\u00ed qu\u0129 c\u1ee7a ch\u00ednh ph\u1ee7 li\u00ean bang M\u1ef9 th\u01b0\u1eddng l\u00e0 50% \u0111\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu v\u00e0 100% \u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng k\u00ed qu\u0129.\u00a0<\/i><\/p>\n

C\u00e1c\u00a0c\u00f4ng ty m\u00f4i gi\u1edbi\u00a0t\u00ednh to\u00e1n s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t (SMA) c\u1ee7a t\u00e0i kho\u1ea3n k\u00ed qu\u0129 v\u00e0o cu\u1ed1i m\u1ed7i ng\u00e0y giao d\u1ecbch, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ch\u00fang c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0. \u00a0\u00a0<\/p>\n

T\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t (SMA) \u0111\u01b0\u1ee3c t\u00ednh \u0111\u01a1n gi\u1ea3n b\u1eb1ng c\u00e1ch l\u1ea5y gi\u00e1 tr\u1ecb t\u00e0i kho\u1ea3n SMA ng\u00e0y tr\u01b0\u1edbc \u0111\u00f3, +\/- c\u00e1c thay \u0111\u1ed5i ti\u1ec1n m\u1eb7t c\u1ee7a ng\u00e0y h\u00f4m tr\u01b0\u1edbc, v\u00e0 +\/- y\u00eau c\u1ea7u k\u00ed qu\u0129 ban \u0111\u1ea7u c\u1ee7a giao d\u1ecbch ng\u00e0y hi\u1ec7n t\u1ea1i.\u00a0<\/p>\n

T\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t s\u1ebd kh\u00f3a m\u1ecdi kho\u1ea3n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c trong t\u00e0i kho\u1ea3n k\u00ed qu\u0129 c\u1ee7a kh\u00e1ch h\u00e0ng. Song,\u00a0s\u1ed1 d\u01b0\u00a0t\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t s\u1ebd lu\u00f4n dao \u0111\u1ed9ng. \u00a0\u00a0<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 T\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t\u00a0<\/font><\/h3>\n

Gi\u1ea3 s\u1eed ch\u1ee9ng kho\u00e1n A trong t\u00e0i kho\u1ea3n k\u00ed qu\u0129 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 B ghi nh\u1eadn kho\u1ea3n ti\u1ec1n l\u00e3i t\u1ea1o ra m\u1ee9c d\u01b0 th\u1eeba trong t\u00e0i kho\u1ea3n.\u00a0<\/p>\n

N\u1ebfu s\u1ed1 ti\u1ec1n d\u01b0 th\u1eeba n\u00e0y v\u01b0\u1ee3t qu\u00e1 y\u00eau c\u1ea7u ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1eef trong t\u00e0i kho\u1ea3n k\u00ed qu\u0129, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t (SMA) <\/b>s\u1ebd t\u0103ng khi ti\u1ec1n d\u01b0 th\u1eeba \u0111\u01b0\u1ee3c g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n m\u00f4i gi\u1edbi.\u00a0<\/p>\n

SMA c\u0169ng n\u1eafm gi\u1eef c\u00e1c kho\u1ea3n thanh to\u00e1n l\u00e3i v\u00e0\u00a0c\u1ed5 t\u1ee9c\u00a0t\u1eeb c\u00e1c v\u1ecb th\u1ebf mua v\u00e0 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c\u00a0\u0111\u00f3ng v\u1ecb th\u1ebf\u00a0ch\u1ee9ng kho\u00e1n.<\/i><\/p>\n

Kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ti\u1ec1n trong SMA \u0111\u1ec3 mua th\u00eam ch\u1ee9ng kho\u00e1n cho t\u00e0i kho\u1ea3n k\u00ed qu\u0129 c\u1ee7a m\u00ecnh. S\u1ed1 d\u01b0 SMA s\u1ebd gi\u1ea3m khi ch\u1ee7 t\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n m\u1eb7t t\u1eeb t\u00e0i kho\u1ea3n m\u00f4i gi\u1edbi v\u00e0 khi l\u1ec7nh mua ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.\u00a0 \u00a0<\/p>\n

(Theo Investopedia)<\/p>\n

\u00a0<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u00e0i kho\u1ea3n ghi nh\u1edb \u0111\u1eb7c bi\u1ec7t (ti\u1ebfng Anh: Special Memorandum Account \u2013 SMA) l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n \u0111\u1ea7u t\u01b0 chuy\u00ean d\u1ee5ng, n\u01a1i gi\u1eef c\u00e1c kho\u1ea3n ti\u1ec1n k\u00ed qu\u0129 v\u01b0\u1ee3t qu\u00e1 \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb t\u00e0i kho\u1ea3n k\u00ed qu\u0129 c\u1ee7a kh\u00e1ch h\u00e0ng, t\u1eeb \u0111\u00f3 l\u00e0m t\u0103ng s\u1ee9c mua cho kh\u00e1ch h\u00e0ng.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/29820"}],"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=29820"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/29820\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=29820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=29820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=29820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}