{"id":851,"date":"2019-12-25T17:47:33","date_gmt":"2019-12-25T17:47:33","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=851"},"modified":"2025-12-04T16:05:12","modified_gmt":"2025-12-04T09:05:12","slug":"khau_hao_tscd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/khau_hao_tscd\/","title":{"rendered":"Kh\u1ea5u hao TSC\u0110"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>M\u1ee5c \u0111\u00edch: Cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 nghi\u1ec7p v\u1ee5 t\u00ednh v\u00e0 h\u1ea1ch to\u00e1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n<p>N\u1ed9i dung:<br \/>\n&#8211; Quy \u0111\u1ecbnh \u0111\u1ecbnh kho\u1ea3n c\u00e1c b\u00fat to\u00e1n li\u00ean quan \u0111\u1ebfn kh\u1ea5u hao TSC\u0110<br \/>\n&#8211; C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n t\u00ednh kh\u1ea5u hao tr\u00ean ph\u1ea7n m\u1ec1m<br \/>\n&#8211; L\u01b0u \u00fd v\u1ec1 ph\u00e2n b\u1ed5 chi ph\u00ed kh\u1ea5u hao cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed<\/p>\n<\/div><\/div>\n<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>2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"margin: 5.25pt 0in 5.25pt 0.5in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u01a1\u0323 TK 623\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed s\u01b0\u0309 du\u0323ng m\u00e1y thi c\u00f4ng (TK 6234)<\/span><\/p>\n<p style=\"margin: 5.25pt 0in 5.25pt 0.5in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u01a1\u0323 TK 627\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed sa\u0309n xu\u00e2\u0301t chung (TK 6274)<\/span><\/p>\n<p style=\"margin: 5.25pt 0in 5.25pt 0.5in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u01a1\u0323 TK 641\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/p>\n<p style=\"margin: 5.25pt 0in 5.25pt 0.5in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u01a1\u0323 TK 642\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed qua\u0309n ly\u0301 doanh nghi\u00ea\u0323p<\/span><\/p>\n<p style=\"margin: 5.25pt 0in 5.25pt 0.5in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 6421, 6422 Chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (Th\u00f4ng t\u01b0 133)<br \/>\nN\u01a1\u0323 TK 811\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed kh\u00e1c<\/span><\/p>\n<p style=\"margin: 5.25pt 0in 5.25pt 0.75in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 214\u00a0 \u00a0 \u00a0 \u00a0 Hao mo\u0300n t\u00e0i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh <\/span><\/p>\n<\/div><\/div>\n<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>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> \\ tab <strong>T\u00ednh kh\u1ea5u hao<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23763\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/TSCD_6.png\" alt=\"\" width=\"1567\" height=\"616\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/TSCD_6.png 1567w, \/accounting\/wp-content\/uploads\/2019\/12\/TSCD_6-768x302.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/TSCD_6-50x20.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/TSCD_6-1536x604.png 1536w, \/accounting\/wp-content\/uploads\/2019\/12\/TSCD_6-60x24.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/TSCD_6-100x39.png 100w\" sizes=\"(max-width: 1567px) 100vw, 1567px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: Nh\u1eadp th\u00e1ng, n\u0103m t\u00ednh kh\u1ea5u hao, sau \u0111\u00f3 nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong> \u2192 H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ra gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao cho c\u00e1c TSC\u0110 \u0111ang \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd tr\u00ean s\u1ed5 TSC\u0110.<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-8505 size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-54-57-PM.png\" alt=\"\" width=\"401\" height=\"235\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-54-57-PM.png 401w, \/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-54-57-PM-50x29.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-54-57-PM-60x35.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-54-57-PM-100x59.png 100w\" sizes=\"(max-width: 401px) 100vw, 401px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>:\u00a0 Ki\u1ec3m tra th\u00f4ng tin ch\u1ee9ng t\u1eeb t\u00ednh kh\u1ea5u hao,<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-8506 size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-56-35-PM.png\" alt=\"\" width=\"1112\" height=\"929\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-56-35-PM.png 1112w, \/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-56-35-PM-700x585.png 700w, \/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-56-35-PM-800x668.png 800w, \/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-56-35-PM-768x642.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-56-35-PM-50x42.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-56-35-PM-60x50.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/5-5-2020-5-56-35-PM-100x84.png 100w\" sizes=\"(max-width: 1112px) 100vw, 1112px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4<\/strong>: Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><strong>L\u01b0u \u00fd <\/strong>&#8211; Sau khi t\u00ednh kh\u1ea5u hao, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n b\u1ed5 chi ph\u00ed kh\u1ea5u hao cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed nh\u01b0 ph\u00f2ng ban, ph\u00e2n x\u01b0\u1edfng, s\u1ea3n ph\u1ea9m, c\u00f4ng tr\u00ecnh, v\u1ee5 vi\u1ec7c, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng&#8230; theo quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/div><\/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-851","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\/851","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=851"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/851\/revisions"}],"predecessor-version":[{"id":43173,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/851\/revisions\/43173"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=851"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=851"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}