{"id":847,"date":"2019-12-25T17:47:31","date_gmt":"2019-12-25T17:47:31","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=847"},"modified":"2025-12-06T11:51:57","modified_gmt":"2025-12-06T04:51:57","slug":"danh_gia_lai_tscd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/danh_gia_lai_tscd\/","title":{"rendered":"\u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong doanh nghi\u1ec7p, bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i, c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 h\u01b0\u1edbng d\u1eabn thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m. Vi\u1ec7c n\u00e0y h\u1ed7 tr\u1ee3 \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n

N\u1ed9i dung:<\/strong>
\n– C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110
\n– \u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n khi \u0111\u00e1nh gi\u00e1 l\u1ea1i
\n– H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/p>\n<\/div><\/div>\n

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2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110<\/h3>\n

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\n
    \n
  • N\u00e2ng c\u1ea5p TSC\u0110 l\u00e0m t\u0103ng th\u1eddi gian s\u1eed d\u1ee5ng ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/span><\/li>\n
  • Th\u00e1o d\u1ee1 m\u1ed9t hay m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/span><\/li>\n
  • \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p<\/span><\/li>\n
  • \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n nh\u1eb1m m\u1ee5c \u0111\u00edch li\u00ean doanh, g\u00f3p v\u1ed1n, chia t\u00e1ch, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3.<\/span><\/li>\n
  • \u0110\u00e1nh gi\u00e1 l\u1ea1i theo y\u00eau c\u1ea7u k\u00ea bi\u00ean t\u00e0i s\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n <\/span><\/li>\n<\/ul>\n<\/div><\/div>\n
    <\/span><\/p>\n

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

    <\/div>

    \n

    3.1 Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u01b0\u1ee3c mang \u0111i \u0111\u00e1nh gi\u00e1<\/p>\n

    N\u1ee3 TK 412… <\/span><\/p>\n

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

    3.2 Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u01b0\u1ee3c mang \u0111i \u0111\u00e1nh gi\u00e1<\/p>\n

    N\u1ee3 TK 211, 213, 217<\/span><\/p>\n

    C\u00f3 TK 412… <\/span><\/p>\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>: V\u00e0o ph\u00e2n h\u1ec7 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> \\tab \u0110\u00e1nh gi\u00e1 l\u1ea1i<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng Th\u00eam<\/strong><\/p>\n

    B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn l\u00fd do \u0111\u00e1nh gi\u00e1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee5c \u0111\u00edch sau khi \u0111\u00e1nh gi\u00e1.<\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 3:<\/strong> T\u1ea1i tab Chi ti\u1ebft \u0111i\u1ec1u ch\u1ec9nh<\/strong>: khai b\u00e1o th\u00f4ng tin gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, th\u1eddi gian s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i, hao m\u00f2n l\u0169y k\u1ebf,… sau \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 4:<\/strong> T\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>: ghi nh\u1eadn b\u00fat to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110.<\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 5: <\/strong>Nh\u1ea5n C\u1ea5t<\/p>\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-847","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\/847","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=847"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/847\/revisions"}],"predecessor-version":[{"id":44893,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/847\/revisions\/44893"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=847"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=847"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}