{"id":845,"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=845"},"modified":"2025-12-04T16:58:37","modified_gmt":"2025-12-04T09:58:37","slug":"chuyen_tscd_thuetaichinh_thanh_tscd_huuhinh","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/chuyen_tscd_thuetaichinh_thanh_tscd_huuhinh\/","title":{"rendered":"Chuy\u1ec3n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh TSC\u0110 h\u1eefu h\u00ecnh"},"content":{"rendered":"
\n<\/b>
\n
<\/span><\/p>\n

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

<\/div>

\n

M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.
\nN\u1ed9i dung:<\/strong><\/p>\n

    \n
  • Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n khi chuy\u1ec3n t\u00e0i s\u1ea3n<\/li>\n
  • C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n
  • L\u01b0u \u00fd khi ph\u00e1t sinh chi ph\u00ed b\u1ed5 sung<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, qu\u1ea3n tr\u1ecb vi\u00ean h\u1ec7 th\u1ed1ng<\/b><\/p>\n<\/div><\/div>\n

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

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

    <\/div>

    \n

    Khi th\u1ef1c hi\u1ec7n chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/p>\n

    N\u1ee3 TK 211\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 T\u00e0i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh h\u01b0\u0303u hi\u0300nh <\/span><\/p>\n

    C\u00f3 TK 212\u00a0 \u00a0 \u00a0 \u00a0T\u00e0i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh thu\u00ea t\u00e0i ch\u00ednh (Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh)<\/span><\/p>\n

    C\u00f3 TK 111, 112\u00a0 S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 th\u00eam<\/span><\/p>\n

    \u0110\u1ed3ng th\u1eddi chuy\u1ec3n giao gi\u00e1 tr\u1ecb hao m\u00f2n:<\/span><\/p>\n

    N\u1ee3 TK 2142\u00a0 \u00a0 \u00a0 \u00a0 Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n

    C\u00f3 TK 2141\u00a0 Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh\u00a0<\/span><\/p>\n<\/div><\/div>\n

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

    3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n

    <\/div>

    \n

    \u0110\u1ec3 chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh tr\u00ean ph\u1ea7n m\u1ec1m, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

    B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\Quy tr\u00ecnh<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng Chuy\u1ec3n TS thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh TS s\u1edf h\u1eefu<\/strong> tr\u00ean thanh t\u00e1c nghi\u1ec7p.<\/span><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 2:<\/strong>\u00a0Tab T\u00e0i s\u1ea3n<\/strong>: l\u1ef1a ch\u1ecdn TSC\u0110 c\u1ea7n chuy\u1ec3n t\u1eeb TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh TSC\u0110 s\u1edf h\u1eefu. => H\u1ec7 th\u1ed1ng m\u1eb7c \u0111\u1ecbnh th\u00f4ng tin t\u00e0i s\u1ea3n sau khi chuy\u1ec3n th\u00e0nh TSC\u0110 s\u1edf h\u1eefu gi\u1ed1ng v\u1edbi th\u00f4ng tin c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, n\u1ebfu thay \u0111\u1ed5i k\u1ebf to\u00e1n s\u1ebd t\u1ef1 nh\u1eadp t\u1ea1i c\u1ed9t Gi\u00e1 tr\u1ecb m\u1edbi<\/strong>.<\/span><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 3:<\/strong>\u00a0Tab H\u1ea1ch to\u00e1n<\/strong>: ghi nh\u1eadn b\u00fat to\u00e1n chuy\u1ec3n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1ea5n C\u1ea5t<\/strong>.<\/span><\/p>\n

    L\u01b0u \u00fd:<\/span><\/em><\/strong> Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i chi th\u00eam ti\u1ec1n cho nh\u00e0 cung c\u1ea5p, k\u1ebf to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n l\u1eadp Phi\u1ebfu chi, \u1ee6y nhi\u1ec7m chi \u1edf ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t<\/b> ho\u1eb7c Ti\u1ec1n g\u1eedi<\/strong>.<\/span><\/em>
    \n<\/div><\/div>\n<\/div>\n<\/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":[2591],"ht-kb-tag":[],"class_list":["post-845","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\/845","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=845"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/845\/revisions"}],"predecessor-version":[{"id":43367,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/845\/revisions\/43367"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=845"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=845"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}