{"id":843,"date":"2019-12-25T17:47:30","date_gmt":"2019-12-25T17:47:30","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=843"},"modified":"2025-12-04T15:17:13","modified_gmt":"2025-12-04T08:17:13","slug":"mang_tscd_digopvon_vaoctycon","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/mang_tscd_digopvon_vaoctycon\/","title":{"rendered":"Mang TSC\u0110 \u0111i g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con"},"content":{"rendered":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n

<\/div>

\nB\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh k\u1ebf to\u00e1n khi mang t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) \u0111i g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con.<\/p>\n

N\u1ed9i dung bao g\u1ed3m c\u00e1c b\u01b0\u1edbc \u0111\u1ecbnh kho\u1ea3n, m\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.
\n<\/div><\/div>\n

<\/span><\/p>\n

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

<\/div>

\n

1. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u1ed1i v\u1edbi TSC\u0110 \u0111em \u0111i g\u00f3p v\u1ed1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/span><\/p>\n

N\u1ee3 TK 221\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span><\/p>\n

N\u1ee3 TK 214\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Hao m\u00f2n TSC\u0110<\/span><\/p>\n

C\u00f3 TK 211, 213, 217 <\/span><\/p>\n

C\u00f3 TK 711\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu nh\u1eadp kh\u00e1c (Ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 t\u0103ng)<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111em \u0111i g\u00f3p v\u1ed1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/span><\/p>\n

N\u1ee3 TK 221\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span><\/p>\n

N\u1ee3 TK 214\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Hao m\u00f2n TSC\u0110<\/span><\/p>\n

N\u1ee3 TK 811\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed kh\u00e1c (Ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 gi\u1ea3m)<\/span><\/p>\n

C\u00f3 TK 211, 213, 217 <\/span><\/p>\n<\/div><\/div>\n

<\/span><\/p>\n

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

<\/div>

\n

Khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 mang TSC\u0110 \u0111i g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, th\u00f4ng th\u01b0\u1eddng s\u1ebd ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span> <\/span><\/p>\n

    \n
  1. Th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng \u0111\u00e1nh gi\u00e1 g\u1ed3m \u0111\u1ea1i di\u1ec7n c\u00e1c b\u00ean g\u00f3p v\u1ed1n \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 l\u1ea1i TSC\u0110 mang \u0111i g\u00f3p v\u1ed1n<\/span><\/li>\n
  2. Sau \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c TSC\u0110 mang \u0111i g\u00f3p v\u1ed1n, k\u1ebf to\u00e1n l\u1eadp bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110<\/span><\/li>\n
  3. Sau khi giao TSC\u0110 cho b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, \u0111\u1ea1i di\u1ec7n c\u00e1c b\u00ean giao, b\u00ean nh\u1eadn k\u00fd v\u00e0o Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110<\/span><\/li>\n
  4. C\u0103n c\u1ee9 v\u00e0o Bi\u00ean b\u1ea3n \u0111\u1ecbnh \u0111\u00e1nh gi\u00e1 TSC\u0110, Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110… k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0 ghi gi\u1ea3m TSC\u0110 tr\u00ean s\u1ed5 TSC\u0110. \u0110\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb TSC\u0110 theo \u0111\u00e1nh gi\u00e1 c\u1ee7a h\u1ed9i \u0111\u1ed3ng \u0111\u00e1nh gi\u00e1 v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/span><\/li>\n<\/ol>\n<\/div><\/div>\n
    <\/span><\/p>\n

    4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

    <\/div>

    \n

    B\u01b0\u1edbc 1<\/strong>: Ghi gi\u1ea3m TSC\u0110 mang \u0111i \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/p>\n

      \n
    • V\u00e0o ph\u00e2n h\u1ec7 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\ <\/strong>tab Ghi gi\u1ea3m<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng Th\u00eam<\/strong>.<\/span><\/li>\n
    • Ch\u1ecdn l\u00fd do ghi gi\u1ea3m l\u00e0 G\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con<\/strong>.<\/span><\/span><\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • Tab T\u00e0i s\u1ea3n<\/strong>: khai b\u00e1o th\u00f4ng tin t\u00e0i s\u1ea3n b\u1ecb ghi gi\u1ea3m, \u0111\u1ed3ng th\u1eddi ch\u1ecdn l\u1ea1i th\u00f4ng tin TK x\u1eed l\u00fd gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong> l\u00e0 TK 221.<\/span><\/li>\n<\/ul>\n

        \"\"<\/span><\/p>\n

        B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/span><\/p>\n

        B\u01b0\u1edbc 3<\/strong>: H\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con (n\u1ebfu c\u00f3)<\/p>\n

          \n
        • V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p\\<\/strong>tab Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, ch\u1ecdn Th\u00eam.<\/strong><\/span><\/li>\n<\/ul>\n

          \"\"<\/p>\n

            \n
          • Khai b\u00e1o xong th\u00f4ng tin ch\u1ee9ng t\u1eeb, nh\u1ea5n C\u1ea5t.<\/strong><\/span><\/li>\n<\/ul>\n

            \"\"<\/span>
            \n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2591],"ht-kb-tag":[],"class_list":["post-843","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tscd"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/843","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\/112"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=843"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/843\/revisions"}],"predecessor-version":[{"id":43059,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/843\/revisions\/43059"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=843"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=843"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}