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

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1. T\u1ed5ng quan<\/h3>\r\n
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B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u v\u00e0o ph\u1ea7n m\u1ec1m cho nghi\u1ec7p v\u1ee5 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n khi c\u00f3 t\u00e0i s\u1ea3n d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD, cho thu\u00ea, li\u00ean doang li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng ph\u00e2n h\u1ec7 TSC\u0110 tr\u00ean ph\u1ea7n m\u1ec1m, c\u0169ng kh\u00f4ng d\u00f9ng ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n \u0111\u1ec3 theo d\u00f5i t\u00e0i s\u1ea3n<\/p>\r\n<\/div><\/div>\r\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\r\n
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H\u00e0ng th\u00e1ng\/qu\u00fd, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n t\u00ednh kh\u1ea5u hao cho t\u00e0i s\u1ea3n.<\/p>\r\n
2.1 TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n SXKD, ngu\u1ed3n NSNN ho\u0103\u0323c ngu\u00f4\u0300n vi\u00ea\u0323n tr\u01a1\u0323, vay n\u01a1\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i du\u0300ng cho hoa\u0323t \u0111\u00f4\u0323ng SXKD, hoa\u0323t \u0111\u00f4\u0323ng d\u01b0\u0323 a\u0301n, ghi:<\/strong><\/h4>\r\n
N\u01a1\u0323 TK 154 \u2013 Chi phi\u0301 SXKD, di\u0323ch vu\u0323 d\u01a1\u0309 dang ho\u0103\u0323c:<\/p>\r\n
N\u01a1\u0323 TK 642 \u2013 Chi phi\u0301 qua\u0309n ly\u0301 cu\u0309a hoa\u0323t \u0111\u00f4\u0323ng SXKD, di\u0323ch vu\u0323<\/p>\r\n
Co\u0301 TK 214 \u2013 Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\r\n
2.2 TSC\u0110 mua b\u0103\u0300ng ngu\u1ed3n ph\u00ed \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300 \u0111\u1ec3 l\u1ea1i du\u0300ng cho hoa\u0323t \u0111\u00f4\u0323ng SXKD tri\u0301ch kh\u00e2\u0301u hao, ghi:<\/strong><\/h4>\r\n
N\u1ee3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 d\u1edf dang<\/p>\r\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5<\/p>\r\n
Co\u0301 TK 214 \u2013 Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\r\n
2.3 TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i:<\/strong><\/h4>\r\n
N\u1ee3 TK 35332 \u2013 Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/p>\r\n
Co\u0301 TK 214 \u2013 Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\r\n
2.4 TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/strong><\/h4>\r\n
\u2013 Tri\u0301ch kh\u00e2\u0301u hao TSC\u0110 (n\u00ea\u0301u du\u0300ng cho hoa\u0323t \u0111\u00f4\u0323ng sa\u0309n xu\u00e2\u0301t, kinh doanh, di\u0323ch vu\u0323), ghi:<\/p>\r\n
N\u01a1\u0323 TK 154 \u2013 Chi phi\u0301 SXKD, di\u0323ch vu\u0323 d\u01a1\u0309 dang ho\u0103\u0323c:<\/p>\r\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\r\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u01a1\u0323 TK 642 \u2013 Chi phi\u0301 qua\u0309n ly\u0301 cu\u0309a hoa\u0323t \u0111\u00f4\u0323ng SXKD, di\u0323ch vu\u0323<\/p>\r\n
Co\u0301 TK 214 \u2013 Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\r\n
\u2013 Cu\u1ed1i n\u0103m, th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n kh\u1ea5u hao TSC\u0110 v\u00e0o Qu\u1ef9 Ph\u00e1t tri\u1ec3n H\u0110SN, k\u1ebft chuy\u1ec3n s\u1ed1 ph\u00e2n ph\u1ed1i ch\u00eanh l\u1ec7ch thu chi v\u00e0o Qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh m\u00e0 \u0111\u01a1n v\u1ecb \u0111ang \u00e1p d\u1ee5ng:<\/p>\r\n
N\u1ee3 TK 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\r\n
C\u00f3 TK 4311 \u2013 Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\r\n<\/div><\/div>\r\n
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3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\r\n
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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>\r\n
$\"\"$ <\/p>\r\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>\r\n
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Nh\u1eadp Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\r\n\t
Nh\u1eadp th\u00f4ng tin Ng\u00e0y CT, Ng\u00e0y HT<\/strong>.<\/li>\r\n\t
Nh\u1eadp th\u00f4ng tin chi ti\u1ebft c\u1ee7a ch\u1ee9ng t\u1eeb: TK N\u1ee3, TK C\u00f3, S\u1ed1 ti\u1ec1n, Ngu\u1ed3n, Ch\u01b0\u01a1ng,…<\/strong>.<\/li>\r\n\t
L\u01b0u \u00fd: C\u1ea7n t\u00e1ch s\u1ed1 ti\u1ec1n kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n t\u0103ng t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc v\u00e0 t\u00e0i s\u1ea3n t\u0103ng n\u0103m nay. D\u00f2ng h\u1ea1ch to\u00e1n s\u1ed1 kh\u1ea5u hao c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n t\u0103ng t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc th\u00ec t\u00edch v\u00e0o \u00f4 Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc<\/strong> \u0111\u1ec3 l\u00ean \u0111\u00fang s\u1ed1 li\u1ec7u cho b\u00e1o c\u00e1o B02\/BCTC.<\/li>\r\n<\/ul>\r\n
$\"\"$ <\/p>\r\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\r\n
<\/p>\r\n<\/div><\/div>\r\n<\/div>","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":[241],"ht-kb-tag":[],"class_list":["post-13460","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tai-san-co-dinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13460","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=13460"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13460\/revisions"}],"predecessor-version":[{"id":76947,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13460\/revisions\/76947"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=13460"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=13460"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=13460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}