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

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<\/span>1. \u00d0\u1ecbnh kho\u1ea3n<\/div>
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1. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p gia\u0301 tri\u0323 co\u0300n la\u0323i cu\u0309a TSC\u0110 nho\u0309, ti\u0301nh ngay va\u0300o chi phi\u0301 trong ky\u0300, ghi:<\/strong><\/p>\n
N\u01a1\u0323 TK 2141- Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 h\u1eefu h\u00ecnh (Gia\u0301 tri\u0323 hao mo\u0300n l\u0169y k\u1ebf)<\/p>\n
N\u01a1\u0323\u00a0 TK 611, 612 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng (gia\u0301 tri\u0323 co\u0300n la\u0323i)<\/p>\n
Co\u0301 TK 211- TSC\u0110 h\u01b0\u0303u hi\u0300nh (Nguy\u00ean gia\u0301)<\/p>\n
2. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 l\u1edbn, kh\u00f4ng ti\u0301nh ngay va\u0300o chi phi\u0301 trong ky\u0300 ma\u0300 ph\u00e2n b\u1ed5 d\u1ea7n, ghi: <\/strong><\/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
N\u01a1\u0323 TK 242 – Chi phi\u0301 tra\u0309 tr\u01b0\u01a1\u0301c (gia\u0301 tri\u0323 co\u0300n la\u0323i)<\/p>\n
Co\u0301 TK 211 – TSC\u0110 h\u01b0\u0303u hi\u0300nh (Nguy\u00ean gia\u0301)<\/p>\n
\u0110\u1ecbnh k\u1ef3 ph\u00e2n b\u1ed5 d\u00e2\u0300n v\u00e0o chi ph\u00ed, ghi:<\/p>\n
N\u1ee3 TK 611, 612 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/p>\n
C\u00f3 TK 242 – Chi phi\u0301 tra\u0309 tr\u01b0\u01a1\u0301c<\/p>\n<\/div><\/div>\n
<\/span>2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/div>
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a. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 chuy\u1ec3n th\u00e0nh CCDC:<\/strong><\/h3>\n
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C\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110, th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110.<\/li>\n
H\u1ed9i \u0111\u1ed3ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110.<\/li>\n
Sau khi ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110, H\u1ed9i \u0111\u1ed3ng c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110, l\u1eadp Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 trong \u0111\u00f3 n\u00eau r\u00f5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i g\u1eedi Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t.<\/li>\n
Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 v\u00e0 g\u1eedi l\u00ean \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p (B\u1ed9 t\u00e0i ch\u00ednh, S\u1edf t\u00e0i ch\u00ednh, ph\u00f2ng t\u00e0i ch\u00ednh) th\u1ea9m tra v\u00e0 ph\u00ea duy\u1ec7t.<\/li>\n
\u0110\u01a1n v\u1ecb c\u1ea5p tr\u00ean ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u1ed3ng c\u1ea5p th\u1ea9m \u0111\u1ecbnh Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 v\u00e0 h\u1ed3 s\u01a1 ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n
C\u0103n c\u1ee9 v\u00e0o BB \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, k\u1ebf to\u00e1n r\u00e0 so\u00e1t l\u1ea1i danh s\u00e1ch TSC\u0110, \u0111\u1ed1i v\u1edbi c\u00e1c TSC\u0110 kh\u00f4ng c\u00f2n \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110, l\u1eadp danh s\u00e1ch \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n sang CCDC g\u1eedi k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t.<\/li>\n
K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t danh s\u00e1ch \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n t\u1eeb TSC\u0110 sang CCDC.<\/li>\n
K\u1ebf to\u00e1n c\u0103n c\u1ee9 danh s\u00e1ch ghi t\u0103ng CDCD tr\u00ean s\u1ed5 theo d\u00f5i CCDC, v\u00e0 ghi gi\u1ea3m TSC\u0110 tr\u00ean s\u1ed5 TSC\u0110, v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<\/ol>\n
b. Tr\u01b0\u1eddng h\u1ee3p ghi gi\u1ea3m TSC\u0110 chuy\u1ec3n th\u00e0nh CCDC do kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 TSC\u0110 theo quy \u0111\u1ecbnh m\u1edbi<\/strong><\/h3>\n
Khi c\u00f3 quy \u0111\u1ecbnh m\u1edbi thay \u0111\u1ed5i ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110, quy tr\u00ecnh th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
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K\u1ebf to\u00e1n TSC\u0110 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 danh m\u1ee5c TSC\u0110 \u0111ang s\u1eed d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb, l\u1eadp danh s\u00e1ch c\u00e1c TSC\u0110 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn TSC\u0110 \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n sang CCDC v\u00e0 tr\u00ecnh K\u00ea to\u00e1n tr\u01b0\u1edfng v\u00e0 Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t.<\/li>\n
Sau khi K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t, k\u1ebf to\u00e1n TSC\u0110 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110, ghi s\u1ed5 TSC\u0110, h\u1ea1ch to\u00e1n gi\u1ea3m ngu\u1ed3n kinh ph\u00ed h\u00ecnh th\u00e0nh TSC\u0110, h\u1ea1ch to\u00e1n t\u0103ng chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5 (n\u1ebfu c\u00f3) v\u00e0 v\u00e0o s\u1ed5 theo d\u00f5i CCDC.<\/li>\n<\/ol>\n<\/div><\/div>\n
<\/span>3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div>
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B\u01b0\u1edbc 1: Ghi gi\u1ea3m TSC\u0110<\/h3>\n
1. Va\u0300o nghi\u1ec7p v\u1ee5 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn Ghi gia\u0309m\/Ghi gi\u1ea3m<\/strong>.<\/p>\n
2. Khai b\u00e1o ch\u1ee9ng t\u1eeb Ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n
3. Nh\u1eadp Di\u1ec5n gi\u1ea3i<\/strong>.<\/p>\n
\u2013 Nh\u1eadp th\u00f4ng tin Ch\u1ee9ng t\u1eeb: ng\u00e0y ch\u1ee9ng t\u1eeb, ng\u00e0y h\u1ea1ch to\u00e1n, s\u1ed1 ch\u1ee9ng t\u1eeb.<\/p>\n
\u2013 Nh\u1eadp th\u00f4ng tin chi ti\u1ebft t\u1ea1i tab H\u1ea1ch to\u00e1n:<\/p>\n
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Ch\u1ecdn M\u00e3 t\u00e0i s\u1ea3n<\/strong> c\u1ea7n ghi gi\u1ea3m.<\/li>\n
Nh\u1eadp TK N\u1ee3 214, TK C\u00f3 211<\/strong> \u0111\u1ed3ng th\u1eddi ghi N\u1ee3 TK 612, TK C\u00f3 211.<\/strong><\/li>\n<\/ul>\n
\u2013 Ch\u1ecdn L\u00fd do ghi gi\u1ea3m<\/strong>\u00a0 t\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>.\u00a0<\/p>\n
$\"\"$ <\/p>\n
<\/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":[318],"ht-kb-tag":[],"class_list":["post-14198","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ghi-giam-do-khong-du-tieu-chuan-chuyen-thanh-ccdc"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/14198","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=14198"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/14198\/revisions"}],"predecessor-version":[{"id":33695,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/14198\/revisions\/33695"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=14198"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=14198"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=14198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}