{"id":17620,"date":"2021-10-14T14:06:10","date_gmt":"2021-10-14T07:06:10","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=17620"},"modified":"2025-12-12T17:28:17","modified_gmt":"2025-12-12T10:28:17","slug":"khai-bao-tai-san-co-dinh-dau-ky","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/khai-bao-tai-san-co-dinh-dau-ky\/","title":{"rendered":"Khai b\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u k\u1ef3"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch<\/strong>: B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn Anh\/ch\u1ecb khai b\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) \u0111\u00e3 \u0111\u01b0\u1ee3c ghi t\u0103ng tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m, gi\u00fap ti\u1ebfp t\u1ee5c theo d\u00f5i v\u00e0 t\u00ednh kh\u1ea5u hao tr\u00ean ph\u1ea7n m\u1ec1m m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m: kh\u00e1i qu\u00e1t v\u1ec1 vi\u1ec7c theo d\u00f5i TSC\u0110 tr\u00ean c\u00e1c s\u1ed5 k\u1ebf to\u00e1n, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c khai b\u00e1o TSC\u0110 \u0111\u1ea7u k\u1ef3 tr\u00ean ph\u1ea7n m\u1ec1m, v\u00e0 l\u01b0u \u00fd khi nh\u1eadp li\u1ec7u.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00c1p d\u1ee5ng cho k\u1ebf to\u00e1n vi\u00ean, K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Cho ph\u00e9p khai b\u00e1o c\u00e1c TSC\u0110 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi t\u0103ng t\u1eeb tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 ti\u1ebfp t\u1ee5c theo d\u00f5i v\u00e0 t\u00ednh kh\u1ea5u hao tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng\u00a0<strong data-start=\"270\" data-end=\"336\">\u2699\ufe0f<\/strong>\u00a0<strong>C\u00e1c ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>,\u00a0ch\u1ecdn m\u1ee5c <strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u k\u1ef3<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2025\/08\/help.png\" alt=\"\" width=\"1562\" height=\"1020\" \/><\/p>\n<p><b>B\u01b0\u1edbc 2: <\/b>Ch\u1ecdn <strong>Khai b\u00e1o TSC\u0110 \u0111\u1ea7u k\u1ef3<\/strong>:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2025\/08\/3.png\" alt=\"\" width=\"1440\" height=\"720\" \/><\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b> Nh\u1eadp th\u00f4ng tin chi ti\u1ebft cho t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u0103m tr\u01b0\u1edbc<\/p>\n<ul>\n<li>Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft cho t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u0103m tr\u01b0\u1edbc nh\u01b0: M\u00e3 t\u00e0i s\u1ea3n, T\u00ean t\u00e0i s\u1ea3n, Ng\u00e0y ghi t\u0103ng, Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, Nguy\u00ean gi\u00e1, Gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao\u2026<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2021\/10\/TSCDDK2.png\" alt=\"\" width=\"1329\" height=\"751\" \/><\/p>\n<p><b>B\u01b0\u1edbc 4: <\/b>L\u01b0u th\u00f4ng tin v\u00e0 ki\u1ec3m tra tr\u00ean S\u1ed5 t\u00e0i s\u1ea3n, Ghi t\u0103ng<\/p>\n<ul>\n<li>Sau khi khai b\u00e1o xong th\u00f4ng tin cho c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u0103m tr\u01b0\u1edbc, nh\u1ea5n <strong>C\u1ea5t<\/strong>, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n th\u00f4ng tin c\u00e1c t\u00e0i s\u1ea3n v\u1eeba khai b\u00e1o sang tab <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/so_quan_ly_tscd\/\" target=\"_blank\" rel=\"noopener\">S\u1ed5 t\u00e0i s\u1ea3n<\/a><\/strong>\u00a0\u0111\u1ec3 theo d\u00f5i.<\/li>\n<\/ul>\n<p><strong><em>L\u01b0u \u00fd:\u00a0<\/em><\/strong><em> NSD c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n nh\u1eadp t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u k\u1ef3 t\u1eeb Excel n\u1ebfu c\u00f3 s\u1eb5n s\u1ed1 li\u1ec7u tr\u00ean file Excel. Thao ta\u0301c chi ti\u00ea\u0301t xem <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_19010000\/html_10050000\" target=\"_blank\" rel=\"noopener\">Ta\u0323i \u0111\u00e2y<\/a><\/strong>.<\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2021\/10\/TSCDDK3.png\" alt=\"\" width=\"307\" height=\"152\" \/><\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>3. L\u01b0u \u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Vi\u1ec7c theo d\u00f5i TSC\u0110 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi tr\u00ean c\u1ea3 S\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 211\/212\/213; 214 v\u00e0 S\u1ed5 TSC\u0110. Trong \u0111\u00f3:<\/p>\n<ul>\n<li><strong>S\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 211\/212\/213, 214<\/strong>: d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110.<\/li>\n<li><strong>S\u1ed5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>: d\u00f9ng \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft v\u1ec1 TSC\u0110 nh\u01b0: Lo\u1ea1i t\u00e0i s\u1ea3n, T\u00ean t\u00e0i s\u1ea3n, Nguy\u00ean gi\u00e1, th\u1eddi gian tr\u00edch kh\u1ea5u hao, hao m\u00f2n l\u0169y k\u1ebf&#8230;<\/li>\n<\/ul>\n<p>Vi\u1ec7c theo d\u00f5i TSC\u0110 tr\u00ean 2 h\u1ec7 th\u1ed1ng s\u1ed5 n\u00e0y ph\u1ea3i kh\u1edbp nhau. Do \u0111\u00f3, khi khai b\u00e1o TSC\u0110 \u0111\u1ea7u k\u1ef3 th\u00ec Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u01b0\u01a1ng \u1ee9ng tr\u00ean s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 211\/212\/213, v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u01b0\u01a1ng \u1ee9ng tr\u00ean s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n 214.<\/p>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2582],"ht-kb-tag":[],"class_list":["post-17620","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_27000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17620","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=17620"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17620\/revisions"}],"predecessor-version":[{"id":53011,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17620\/revisions\/53011"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=17620"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=17620"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=17620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}