Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) do ph\u00e1t hi\u1ec7n thi\u1ebfu sau ki\u1ec3m k\u00ea tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n khi kh\u00f4ng theo d\u00f5i TSC\u0110 tr\u00ean ph\u1ea7n m\u1ec1m MISA<\/li>\n
N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: \u0110\u1ecbnh kho\u1ea3n v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n ghi gi\u1ea3m tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<\/ul>\n<\/div><\/div>\n
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2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n
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M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu TSC\u0110 \u0111\u1ec1u ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n, ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi. H\u1ea1ch to\u00e1n TSC\u0110 th\u1eeba, thi\u1ebfu ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n
2.1. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p TSC\u0110 hi\u0300nh tha\u0300nh t\u01b0\u0300 ngu\u00f4\u0300n NSNN, ngu\u00f4\u0300n vi\u00ea\u0323n tr\u01a1\u0323 kh\u00f4ng hoa\u0300n la\u0323i, ngu\u00f4\u0300n vay n\u01a1\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i, ngu\u00f4\u0300n phi\u0301 kh\u00e2\u0301u tr\u01b0\u0300, \u0111\u00ea\u0309 la\u0323i, khi ph\u00e1t hi\u1ec7n thi\u1ebfu:<\/strong><\/h4>\n
– Trong th\u01a1\u0300i gian ch\u01a1\u0300 quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301, k\u00ea\u0301 toa\u0301n c\u0103n c\u01b0\u0301 va\u0300o k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m k\u00ea \u0111\u00ea\u0309 ghi gia\u0309m TSC\u0110, ghi:<\/p>\n
N\u01a1\u0323 TK 138 – Pha\u0309i thu kha\u0301c (1381) (gia\u0301 tri\u0323 co\u0300n la\u0323i)<\/p>\n
N\u01a1\u0323 TK 214 – Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110 (gia\u0301 tri\u0323 hao mo\u0300n luy\u0303 k\u00ea\u0301)<\/p>\n
Co\u0301 TK 211: TSC\u0110 h\u01b0\u0303u hi\u0300nh (Nguy\u00ean gia\u0301)<\/p>\n
– Khi co\u0301 quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301, c\u0103n c\u01b0\u0301 t\u01b0\u0300ng tr\u01b0\u01a1\u0300ng h\u01a1\u0323p cu\u0323 th\u00ea\u0309, ghi:<\/p>\n
N\u1ee3 TK 111, 112, 334, 611, 612, 614…<\/p>\n
C\u00f3 TK 1381: Ph\u1ea3i thu kh\u00e1c<\/p>\n
2.2. TSC\u0110 hi\u0300nh tha\u0300nh t\u01b0\u0300 ca\u0301c quy\u0303:<\/strong><\/h4>\n
– Trong th\u01a1\u0300i gian ch\u01a1\u0300 quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301, k\u00ea\u0301 toa\u0301n c\u0103n c\u01b0\u0301 va\u0300o k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m k\u00ea \u0111\u00ea\u0309 ghi gia\u0309m TSC\u0110, ghi:<\/p>\n
N\u01a1\u0323 TK 138 – Pha\u0309i thu kha\u0301c (1381) (gia\u0301 tri\u0323 co\u0300n la\u0323i)<\/p>\n
N\u01a1\u0323 TK 214 – Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110 (gia\u0301 tri\u0323 hao mo\u0300n luy\u0303 k\u00ea\u0301)<\/p>\n
Co\u0301 TK 211: TSC\u0110 h\u01b0\u0303u hi\u0300nh (Nguy\u00ean gia\u0301)<\/p>\n
– Khi co\u0301 quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301, c\u0103n c\u01b0\u0301 t\u01b0\u0300ng tr\u01b0\u01a1\u0300ng h\u01a1\u0323p cu\u0323 th\u00ea\u0309, ghi:<\/p>\n
N\u1ee3 TK 111, 112, 334, …<\/p>\n
C\u00f3 TK 138: Ph\u1ea3i thu kh\u00e1c(1381)<\/p>\n
\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n
N\u01a1\u0323 TK 353 – Ca\u0301c quy\u0303 ph\u1ea3i tr\u1ea3 (35332) (s\u00f4\u0301 \u0111a\u0303 thu h\u00f4\u0300i \u0111\u01b0\u01a1\u0323c)<\/p>\n
Co\u0301 TK 353 – Ca\u0301c quy\u0303 ph\u1ea3i tr\u1ea3 (35331) (s\u00f4\u0301 \u0111a\u0303 thu h\u00f4\u0300i \u0111\u01b0\u01a1\u0323c)<\/p>\n
– Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p kh\u00f4ng thu h\u00f4\u0300i \u0111\u01b0\u01a1\u0323c n\u00ea\u0301u \u0111\u01b0\u01a1\u0323c c\u00e2\u0301p co\u0301 th\u00e2\u0309m quy\u00ea\u0300n cho phe\u0301p ghi gia\u0309m quy\u0303, ghi:<\/p>\n
N\u01a1\u0323 TK\u00a0 4311, 35332<\/p>\n
Co\u0301 TK 138: Ph\u1ea3i thu kh\u00e1c (1381)<\/p>\n
2.3. TSC\u0110 thu\u00f4\u0323c ngu\u00f4\u0300n v\u00f4\u0301n kinh doanh ho\u0103\u0323c ngu\u00f4\u0300n v\u00f4\u0301n vay ph\u00e1t hi\u1ec7n thi\u1ebfu ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n:<\/strong><\/h4>\n
– C\u0103n c\u01b0\u0301 va\u0300o k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m k\u00ea \u0111\u00ea\u0309 ghi gia\u0309m TSC\u0110:<\/p>\n
N\u01a1\u0323 TK 138 – Pha\u0309i thu kha\u0301c (1381) (gia\u0301 tri\u0323 co\u0300n la\u0323i)<\/p>\n
N\u01a1\u0323 TK 214 – Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110 (gia\u0301 tri\u0323 hao mo\u0300n luy\u0303 k\u00ea\u0301)<\/p>\n
Co\u0301 TK 211: TSC\u0110 h\u01b0\u0303u hi\u0300nh (Nguy\u00ean gia\u0301)<\/p>\n
– Khi co\u0301 quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301 ph\u00e2\u0300n gia\u0301 tri\u0323 co\u0300n la\u0323i cu\u0309a TSC\u0110 thi\u00ea\u0301u, c\u0103n c\u01b0\u0301 va\u0300o quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301 \u0111\u00ea\u0309 ghi va\u0300o ca\u0301c ta\u0300i khoa\u0309n li\u00ean quan, ghi:<\/p>\n
N\u1ee3 TK 111, 112, 334,…<\/p>\n
C\u00f3 TK 138: Ph\u1ea3i thu kh\u00e1c (1381)<\/p>\n<\/div><\/div>\n
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3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
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3.1. L\u1eadp ch\u1ee9ng t\u1eeb ghi gi\u1ea3m TSC\u0110<\/strong><\/h4>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u00ea\u0323 T\u1ed5ng h\u1ee3p\/Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c\/Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/strong>.<\/p>\n
$\"\"$ <\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/strong><\/p>\n
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Nh\u1eadp Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\n
Nh\u1eadp th\u00f4ng tin Ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n
Nh\u1eadp th\u00f4ng tin chi ti\u1ebft c\u1ee7a ch\u1ee9ng t\u1eeb: h\u1ea1ch to\u00e1n TK N\u1ee3 1381, TK C\u00f3 211, \u0111\u1ed3ng th\u1eddi ghi N\u1ee3 TK 214, TK C\u00f3 211.<\/strong><\/li>\n
Ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng N\u1ee3<\/strong>, \u0110\u1ed1i t\u01b0\u1ee3ng C\u00f3<\/strong> t\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3: <\/strong>Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
3.2.<\/strong>\u00a0Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, c\u0103n c\u1ee9 v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng<\/strong>:<\/h4>\n
(v\u00ed d\u1ee5 tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u00e1n b\u1ed9 l\u00e0m m\u1ea5t TSC\u0110)<\/em><\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u00ea\u0323 T\u1ed5ng h\u1ee3p\/Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c\/Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/strong><\/p>\n
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Nh\u1eadp Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\n
Nh\u1eadp th\u00f4ng tin Ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n
Nh\u1eadp th\u00f4ng tin chi ti\u1ebft c\u1ee7a ch\u1ee9ng t\u1eeb: h\u1ea1ch to\u00e1n TK N\u1ee3 334<\/strong>, TK C\u00f3 1381.<\/strong><\/li>\n
Ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng N\u1ee3<\/strong>, \u0110\u1ed1i t\u01b0\u1ee3ng C\u00f3<\/strong> t\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":7,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[291],"ht-kb-tag":[],"class_list":["post-13446","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ghi-giam-thanh-ly-tscd-khong-dung-phan-he-tscd-va-pm-qlts"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13446","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\/7"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=13446"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13446\/revisions"}],"predecessor-version":[{"id":59467,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13446\/revisions\/59467"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=13446"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=13446"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=13446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}