{"id":34651,"date":"2023-12-08T04:12:29","date_gmt":"2023-12-08T04:12:29","guid":{"rendered":"https:\/\/masterskills.org\/blog\/dau-tu-chung-khoan-ngan-han-short-term-securities-investment-la-gi.html"},"modified":"2023-12-23T20:57:58","modified_gmt":"2023-12-23T13:57:58","slug":"dau-tu-chung-khoan-ngan-han-short-term-securities-investment-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/dau-tu-chung-khoan-ngan-han-short-term-securities-investment-la-gi.html","title":{"rendered":"\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n (Short term securities investment) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n (Short term securities investment)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n<\/b> trong ti\u1ebfng Anh l\u00e0 Short term securities investment<\/b>.\u00a0\u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n<\/i> l\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o ch\u1ee9ng kho\u00e1n c\u00f3 th\u1ec3 thu h\u1ed3i trong v\u00f2ng m\u1ed9t n\u0103m.<\/p>\n

C\u00e1c thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

Ch\u1ee9ng kho\u00e1n (Securities)<\/b> l\u00e0 b\u1eb1ng ch\u1ee9ng x\u00e1c nh\u1eadn qui<\/span>\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ho\u1eb7c ph\u1ea7n v\u1ed1n c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh. Ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c ch\u1ee9ng ch\u1ec9, b\u00fat to\u00e1n ghi s\u1ed5 ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed. (Theo qui \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt Ch\u1ee9ng kho\u00e1n 2010)<\/i><\/p>\n

Ch\u1ee9ng kho\u00e1n kinh doanh bao g\u1ed3m:<\/p>\n

– C\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n<\/p>\n

– C\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c<\/p>\n

C\u1ed5 phi\u1ebfu (Stocks)<\/b> l\u00e0 lo\u1ea1i ch\u1ee9ng kho\u00e1n x\u00e1c nh\u1eadn qui<\/span>\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi m\u1ed9t ph\u1ea7n v\u1ed1n c\u1ed5 ph\u1ea7n c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh (Theo Lu\u1eadt ch\u1ee9ng kho\u00e1n 201<\/i>0).<\/p>\n

Tr\u00e1i phi\u1ebfu (Bonds)<\/b> l\u00e0 lo\u1ea1i ch\u1ee9ng kho\u00e1n c\u00f3 thu nh\u1eadp c\u1ed1 \u0111\u1ecbnh, n\u00f3 \u0111\u1ea1i di\u1ec7n cho m\u1ed9t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a ch\u1ee7 th\u1ec3 ph\u00e1t h\u00e0nh, v\u1edbi l\u1eddi h\u1ee9a s\u1ebd thanh to\u00e1n m\u1ed9t kho\u1ea3n ti\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0o m\u1ed9t ng\u00e0y c\u1ee5 th\u1ec3 trong t\u01b0\u01a1ng lai.<\/p>\n

K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 121 – Ch\u1ee9ng kho\u00e1n kinh doanh<\/font><\/h3>\n

K\u1ebft c\u1ea5u<\/b><\/p>\n

B\u00ean N\u1ee3:\u00a0Gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n kinh doanh mua v\u00e0o<\/p>\n

B\u00ean C\u00f3:\u00a0Gi\u00e1 tr\u1ecb ghi s\u1ed5 ch\u1ee9ng kho\u00e1n kinh doanh khi b\u00e1n<\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:\u00a0Gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o<\/p>\n

N\u1ed9i dung<\/b><\/p>\n

T\u00e0i kho\u1ea3n 121 – Ch\u1ee9ng kho\u00e1n kinh doanh, c\u00f3 ba t\u00e0i kho\u1ea3n c\u1ea5p hai:<\/p>\n

– T\u00e0i kho\u1ea3n 1211 – C\u1ed5 phi\u1ebfu:\u00a0Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n c\u1ed5 phi\u1ebfu v\u1edbi m\u1ee5c \u0111\u00edch n\u1eafm gi\u1eef \u0111\u1ec3 b\u00e1n ki\u1ebfm l\u1eddi.<\/p>\n

– T\u00e0i kho\u1ea3n 1212 – Tr\u00e1i phi\u1ebfu:\u00a0Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n v\u00e0 thanh to\u00e1n c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu n\u1eafm gi\u1eef \u0111\u1ec3 b\u00e1n ki\u1ebfm l\u1eddi.<\/p>\n

– T\u00e0i kho\u1ea3n 1218 – Ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c:\u00a0Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c theo qui<\/span> \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 ki\u1ebfm l\u1eddi, nh\u01b0 ch\u1ee9ng ch\u1ec9 qu\u0129<\/span>, qui<\/span>\u1ec1n mua c\u1ed5 ph\u1ea7n, ch\u1ee9ng qui<\/span>\u1ec1n, qui<\/span>\u1ec1n ch\u1ecdn mua, qui<\/span>\u1ec1n ch\u1ecdn b\u00e1n, h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, th\u01b0\u01a1ng phi\u1ebfu\u2026\u00a0<\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3n \u00e1nh c\u1ea3 t\u00ecnh h\u00ecnh mua, b\u00e1n c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c nh\u01b0 th\u01b0\u01a1ng phi\u1ebfu, h\u1ed1i phi\u1ebfu \u0111\u1ec3 b\u00e1n ki\u1ebfm l\u1eddi.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, NXB T\u00e0i ch\u00ednh;\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n \u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n (ti\u1ebfng Anh: Short term securities investment) l\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o ch\u1ee9ng kho\u00e1n c\u00f3 th\u1ec3 thu h\u1ed3i trong v\u00f2ng m\u1ed9t n\u0103m.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34651"}],"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=34651"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34651\/revisions"}],"predecessor-version":[{"id":68140,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34651\/revisions\/68140"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}