{"id":62546,"date":"2022-08-12T13:59:26","date_gmt":"2022-08-12T06:59:26","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=62546"},"modified":"2022-08-12T13:59:26","modified_gmt":"2022-08-12T06:59:26","slug":"von-dieu-le-tieng-anh-la-gi","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/62546\/von-dieu-le-tieng-anh-la-gi\/","title":{"rendered":"V\u1ed1n \u0111i\u1ec1u l\u1ec7 ti\u1ebfng anh l\u00e0 g\u00ec? V\u00ed d\u1ee5 chi ti\u1ebft v\u1ec1 Charter Capital"},"content":{"rendered":"

V\u1ed1n \u0111i\u1ec1u l\u1ec7 ti\u1ebfng anh l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 thu\u1eadt ng\u1eef chuy\u00ean m\u00f4n kinh t\u1ebf \u0111\u01b0\u1ee3c quan t\u00e2m, b\u1edfi v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u00ednh l\u00e0 s\u1ed1 v\u1ed1n do c\u00e1c th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng g\u00f3p ho\u1eb7c cam k\u1ebft g\u00f3p trong th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. H\u00e3y c\u00f9ng MISA AMIS \u0111\u1ecdc b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n.<\/span><\/p>\n

1. V\u1ed1n \u0111i\u1ec1u l\u1ec7 ti\u1ebfng anh l\u00e0 g\u00ec?\u00a0<\/span><\/h2>\n

1.1. V\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 g\u00ec?<\/span><\/h3>\n

Theo quy \u0111\u1ecbnh t\u1ea1i <\/span>kho\u1ea3n 34 \u0111i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020<\/b> quy \u0111\u1ecbnh:<\/span><\/span><\/p>\n

\u201cV\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n do c\u00e1c th\u00e0nh vi\u00ean c\u00f4ng ty, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty \u0111\u00e3 g\u00f3p ho\u1eb7c cam k\u1ebft g\u00f3p khi th\u00e0nh l\u1eadp c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh; l\u00e0 t\u1ed5ng m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n \u0111\u00e3 b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd mua khi th\u00e0nh l\u1eadp c\u00f4ng ty c\u1ed5 ph\u1ea7n.\u201d<\/span><\/i><\/span><\/p>\n

Ngo\u00e0i ra c\u0103n c\u1ee9 <\/span>kho\u1ea3n 1, \u0111i\u1ec1u 34 Lu\u1eadt doanh nghi\u1ec7p 2020<\/b> quy \u0111\u1ecbnh:<\/span><\/span><\/p>\n

\u00a0\u201cT\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i, v\u00e0ng, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7, b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt, t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 th\u1ec3 \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam\u201d<\/span><\/i><\/span><\/p>\n

V\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng h\u1eb3n s\u1ebd ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c ti\u1ec1m l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 cao v\u1edbi c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb, t\u1eadp \u0111o\u00e0n l\u1edbn nh\u01b0ng m\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7 cao v\u1edbi m\u1ee5c \u0111\u00edch t\u1ea1o ra l\u1ee3i th\u1ebf trong kinh doanh.<\/span><\/p>\n

>> \u0110\u1ecdc th\u00eam: <\/b>V\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 g\u00ec? T\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/a><\/span><\/em><\/strong><\/span><\/p>\n

1.2. V\u1ed1n \u0111i\u1ec1u l\u1ec7 ti\u1ebfng Anh l\u00e0 g\u00ec?<\/span><\/h3>\n

V\u1ed1n \u0111i\u1ec1u l\u1ec7 trong ti\u1ebfng Anh l\u00e0 <\/span>Charter Capital \/ Authorized Capital<\/b><\/span><\/p>\n

\u0110\u1ecbnh ngh\u0129a v\u1ed1n \u0111i\u1ec1u l\u1ec7 trong ti\u1ebfng anh nh\u01b0 sau:<\/span><\/p>\n

“Charter capital is the total amount of capital contributed or committed by company members or shareholders in a certain period and is recorded in the company charter”<\/b><\/span><\/p>\n

2. V\u00ed d\u1ee5 v\u1ec1 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/h2>\n

Anh A v\u00e0 B d\u1ef1 t\u00ednh th\u00e0nh l\u1eadp C\u00f4ng ty TNHH Lamkai. Th\u00e0nh vi\u00ean A \u0111\u0103ng k\u00fd g\u00f3p v\u1ed1n l\u00e0 600.000.000 \u0111\u1ed3ng v\u00e0 cam k\u1ebft g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n n\u00e0y trong th\u1eddi gian t\u1ed1i \u0111a 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng ty \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. C\u00f2n th\u00e0nh vi\u00ean B \u0111\u0103ng k\u00fd g\u00f3p v\u1ed1n l\u00e0 500.000.000 \u0111\u1ed3ng v\u00e0 cam k\u1ebft g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n n\u00e0y trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng ty \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

Hai th\u00e0nh vi\u00ean A v\u00e0 B \u0111\u0103ng k\u00fd t\u1ed5ng m\u1ee9c v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty l\u00e0:<\/b><\/span><\/p>\n

600.000.000\u0111 + 500.000.000\u0111 = 1.100.000.000\u0111<\/span><\/p>\n

Nh\u01b0 v\u1eady v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty TNHH Lamkai l\u00e0 1.100.000.0000\u0111<\/span><\/p>\n

>> \u0110\u1ecdc th\u00eam:<\/b> V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 g\u00ec, ph\u00e2n bi\u1ec7t v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/a><\/span><\/em><\/strong><\/span><\/p>\n

3. M\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef ti\u1ebfng Anh ph\u1ed5 bi\u1ebfn v\u1ec1 v\u1ed1n<\/span><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
STT<\/b><\/span><\/td>\nThu\u00e2\u0323t ng\u01b0\u0303 trong ti\u00ea\u0301ng Anh<\/b><\/span><\/td>\nThu\u00e2\u0323t ng\u01b0\u0303 trong Ti\u00ea\u0301ng Vi\u00ea\u0323t<\/b><\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\nCalls in arrear<\/b><\/span><\/td>\nV\u1ed1n g\u1ecdi tr\u1ea3 sau<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nCalled-up capital<\/b><\/span><\/td>\nV\u1ed1n \u0111\u00e3 g\u1ecdi<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nCapital<\/b><\/span><\/td>\n V\u1ed1n<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nCapital gain<\/b><\/span><\/td>\nL\u1ee3i nhu\u1eadn v\u1ed1n<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nCapital flight<\/b><\/span><\/td>\nDi chuy\u1ec3n v\u1ed1n<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\nCapital redemption reserve<\/b><\/span><\/td>\nQu\u1ef9 d\u1ef1 tr\u1eef b\u1ed3i ho\u00e0n v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\nCapital reduction<\/b><\/span><\/td>\nGi\u1ea3m v\u1ed1n<\/span><\/td>\n<\/tr>\n
8<\/span><\/td>\nDrawing<\/b><\/span><\/td>\nR\u00fat v\u1ed1n<\/span><\/td>\n<\/tr>\n
9<\/span><\/td>\nEquity<\/b><\/span><\/td>\nV\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/td>\n<\/tr>\n
10<\/span><\/td>\nFixed capital<\/b><\/span><\/td>\nV\u1ed1n c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n
11<\/span><\/td>\nInvested capital<\/b><\/span><\/td>\n V\u1ed1n \u0111\u1ea7u t\u01b0<\/span><\/td>\n<\/tr>\n
12<\/span><\/td>\nIssued capital<\/b><\/span><\/td>\nV\u1ed1n ph\u00e1t h\u00e0nh<\/span><\/td>\n<\/tr>\n
13<\/span><\/td>\nIssued share capital<\/b><\/span><\/td>\nV\u1ed1n c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh<\/span><\/td>\n<\/tr>\n
14<\/span><\/td>\nOwners’ equity<\/b><\/span><\/td>\nV\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n<\/tr>\n
15<\/span><\/td>\nMark-up<\/b><\/span><\/td>\nT\u1ef7 su\u1ea5t l\u00e3i tr\u00ean gi\u00e1 v\u1ed1n<\/span><\/td>\n<\/tr>\n
16<\/span><\/td>\nMarket capitalization<\/b><\/span><\/td>\nTh\u1ecb gi\u00e1 v\u1ed1n<\/span><\/td>\n<\/tr>\n
17<\/span><\/td>\nPaid-up capital<\/b><\/span><\/td>\nV\u1ed1n \u0111\u00e3 g\u00f3p<\/span><\/td>\n<\/tr>\n
18<\/span><\/td>\nVenture capital<\/b><\/span><\/td>\nV\u1ed1n m\u1ea1o hi\u1ec3m<\/span><\/td>\n<\/tr>\n
19<\/span><\/td>\nUncalled capital<\/b><\/span><\/td>\nV\u1ed1n ch\u01b0a huy \u0111\u1ed9ng<\/span><\/td>\n<\/tr>\n
20<\/span><\/td>\nWorking capital<\/b><\/span><\/td>\nV\u1ed1n l\u01b0u \u0111\u1ed9ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hi\u1ec7n nay, \u0111\u1ec3 theo d\u00f5i nhanh c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u00f4ng ty ph\u1ee5c v\u1ee5 vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh, c\u00e1c ch\u1ee7 doanh nghi\u1ec7p \u0111ang l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u1ebf h\u1ec7 m\u1edbi nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS, MISA SME\u2026\u0111\u1ec3 n\u00e2ng cao ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh DN. <\/span>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/a><\/span><\/span><\/strong> mang \u0111\u1ebfn cho nh\u00e0 qu\u1ea3n tr\u1ecb g\u00f3c nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p qua c\u00e1c t\u00ednh n\u0103ng \u01b0u vi\u1ec7t:<\/span><\/span><\/p>\n