Trong nam cong ty toi co uy quyen cho truong phong kinh doanh so tien la 10ty (tuong duong voi 1.000 CP) de kinh doanh chung khoan. Giay uy quyen cho phep truong phong mo tai khoan giao dich chung khoan dung ten minh de tien hanh hoat dong kinh doanh chung khoan cho cong ty. Truong phong kinh doanh moi den cong ty chung khoan dang ky giao dich duoi ten ca nhan ( ten truong phong khong dang ky ten cong ty). Sang nam 2008 cong ty co mo them mot tai khoan giao dich chung khoan dung ten cong ty va yeu cau chuyen toan bo so co phieu dung ten truong phong ve tai khoan cua cong ty. Khi thuc hien chuyen so CP tren sang tai khoan cong ty thi tri gia giao dich the hien so CP tren tai khoan cua truong phong theo gia giao dich chi con 4 ty. nhu vay xet tren TK cu dung ten ca nhan thi cong ty se bi lo 6 ty. nhung xet ve chu so huu thi viec chuyen doi tren khong anh huong den gia tri vi so co phieu tren ve ban chat van la cua cong ty so huu.
Vay theo cac ban Cty se hach toan 6ty kia vao chi phi phat sinh trong ky, hay van de nguyen tri gia dau tu tai chinh theo gia ban dau la 10 ty? cong ty se phai hach toan sao cho dung?
