{"id":1223,"date":"2020-07-30T10:08:24","date_gmt":"2020-07-30T10:08:24","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=1223"},"modified":"2025-12-16T10:36:30","modified_gmt":"2025-12-16T03:36:30","slug":"b01-bctc-vd3-tai-sao-chi-tieu-khau-hao-va-hao-mon-luy-ke-ma-so-33-37-lai-bi-am","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/b01-bctc-vd3-tai-sao-chi-tieu-khau-hao-va-hao-mon-luy-ke-ma-so-33-37-lai-bi-am\/","title":{"rendered":"Ta\u0323i sao chi\u0309 ti\u00eau Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n lu\u0303y k\u00ea\u0301 (Ma\u0303 s\u00f4\u0301 193,196, 203, 206 ) la\u0323i bi\u0323 \u00e2m?"},"content":{"rendered":"

1. T\u1ed5ng quan\u00a0<\/h3>\n

B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch t\u1ea1i sao ch\u1ec9 ti\u00eau kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf l\u1ea1i b\u1ecb \u00e2m tr\u00ean b\u00e1o c\u00e1o B01\/BCTC: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u00a0<\/p>\n

\"\"<\/p>\n

2.\u00a0Gia\u0309i thi\u0301ch<\/strong><\/h3>\n

Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf (m\u00e3 s\u1ed1 193, 196, 203, 206) ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb kh\u1ea5u hao, hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n,v\u00e0 l\u00e0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/p>\n

C\u00e1c ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 214 v\u00e0 t\u00e0i kho\u1ea3n 215 tr\u00ean b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh, v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u01b0\u1edbi d\u1ea1ng s\u1ed1 \u00e2m (ghi trong ngo\u1eb7c \u0111\u01a1n) tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.
\nPh\u1ea3n \u00e1nh \u00e2m nh\u01b0 v\u1eady l\u00e0 ho\u00e0n to\u00e0n \u0111\u00fang theo th\u00f4ng t\u01b0.<\/p>\n

L\u01b0u \u00fd:<\/strong> m\u00e3 s\u1ed1 193, 196 s\u1ebd kh\u1edbp t\u01b0\u01a1ng \u1ee9ng v\u1edbi chi ti\u1ebft v\u1edbi m\u1ee5c III.9.1.1.2 v\u00e0 III.9.2.1.2 trong b\u00e1o c\u00e1o Thuy\u1ebft minh BCTC\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch t\u1ea1i sao ch\u1ec9 ti\u00eau kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf l\u1ea1i b\u1ecb \u00e2m tr\u00ean b\u00e1o c\u00e1o B01\/BCTC: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u00a0 2.\u00a0Gia\u0309i thi\u0301ch Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y…<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[129],"ht-kb-tag":[],"class_list":["post-1223","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b01-bctc-bao-cao-tinh-hinh-tai-chinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=1223"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1223\/revisions"}],"predecessor-version":[{"id":67743,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1223\/revisions\/67743"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1223"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1223"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}