{"id":833,"date":"2019-12-25T17:47:27","date_gmt":"2019-12-25T17:47:27","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=833"},"modified":"2025-12-08T08:51:13","modified_gmt":"2025-12-08T01:51:13","slug":"thanh_ly_nhuong_ban_tscd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/thanh_ly_nhuong_ban_tscd\/","title":{"rendered":"Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n

N\u1ed9i dung bao g\u1ed3m \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, m\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n chi ti\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ghi gi\u1ea3m, h\u1ea1ch to\u00e1n doanh thu, chi ph\u00ed li\u00ean quan \u0111\u1ebfn thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110.<\/p>\n<\/div><\/div>\n

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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n

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\n1. Ghi gi\u1ea3m TSC\u0110 \u0111\u01b0\u1ee3c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n<\/strong><\/p>\n

N\u01a1\u0323 TK 214\u00a0 \u00a0 \u00a0 \u00a0 Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n)<\/span><\/p>\n

N\u01a1\u0323 TK 811\u00a0 \u00a0 \u00a0Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) => Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng v\u00e0o SXKD<\/span><\/p>\n

N\u1ee3 TK 466\u00a0 \u00a0 \u00a0 Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) => Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n, s\u1ef1 nghi\u1ec7p<\/span><\/p>\n

N\u1ee3 TK 353\u00a0 \u00a0 \u00a0 \u00a0Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) => Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i <\/span><\/p>\n

C\u00f3 TK 211\u00a0 Nguy\u00ean gi\u00e1<\/span><\/p>\n

2. \u0110\u1ed3ng th\u1eddi, ghi nh\u1eadn s\u1ed1 thu do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/strong><\/p>\n

N\u1ee3 TK 111, 112, 131…<\/span><\/p>\n

C\u00f3 TK 3331\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 TK 711, 3533… <\/span><\/p>\n

3. V\u00e0 ghi nh\u1eadn chi ph\u00ed chi cho vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/strong><\/p>\n

N\u1ee3 TK 811, 3533<\/span><\/p>\n

C\u00f3 TK 111, 112… <\/span><\/p>\n<\/div><\/div>\n

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3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n

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Khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, th\u00f4ng th\u01b0\u1eddng s\u1ebd ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/strong><\/p>\n

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  1. Th\u00e0nh l\u1eadp ban thanh l\u00fd TSC\u0110 g\u1ed3m \u0111\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/li>\n
  2. Sau khi th\u1ef1c hi\u1ec7n thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c b\u00ean c\u00f9ng k\u00fd v\u00e0o bi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110<\/span><\/li>\n
  3. K\u1ebf to\u00e1n b\u00e1n h\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 ghi nh\u1eadn thu nh\u1eadp kh\u00e1c t\u1eeb vi\u1ec7c b\u00e1n TSC\u0110<\/span><\/li>\n
  4. K\u1ebf to\u00e1n TSC\u0110 c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110, th\u1ef1c hi\u1ec7n ghi gi\u1ea3m TSC\u0110 c\u00f9ng v\u1edbi vi\u1ec7c ghi nh\u1eadn doanh thu, chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c ghi gi\u1ea3m TSC\u0110<\/span><\/li>\n<\/ol>\n<\/div><\/div>\n
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    4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

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    B\u01b0\u1edbc 1: <\/strong>Ghi gi\u1ea3m TSC\u0110 mang \u0111i thanh l\u00fd<\/p>\n