{"id":3374,"date":"2020-08-11T03:26:39","date_gmt":"2020-08-11T03:26:39","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3374"},"modified":"2025-10-31T15:18:06","modified_gmt":"2025-10-31T08:18:06","slug":"ghi-tang-do-phat-hien-thua-sau-kiem-ke","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/ghi-tang-do-phat-hien-thua-sau-kiem-ke\/","title":{"rendered":"Ghi t\u0103ng do ph\u00e1t hi\u1ec7n th\u1eeba sau ki\u1ec3m k\u00ea"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<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>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb C\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nghi\u1ec7p v\u1ee5 ghi t\u0103ng gi\u00e1 tr\u1ecb TSC\u0110 theo nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i; gi\u00e1 tr\u1ecb hao m\u00f2n th\u1ef1c t\u1ebf khi ph\u00e1t hi\u1ec7n th\u1eeba (do ch\u01b0a ghi s\u1ed5) sau ki\u1ec3m k\u00ea tr\u00ean ph\u1ea7n m\u1ec1m.<\/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. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong>2.1 <\/strong><strong>TSC\u0110 pha\u0301t hi\u00ea\u0323n th\u01b0\u0300a do ch\u01b0a ghi s\u00f4\u0309, k\u00ea\u0301 toa\u0301n t\u00f4\u0309ng h\u01a1\u0323p toa\u0300n b\u00f4\u0323 gia\u0301 tri\u0323 nh\u01b0\u0303ng ta\u0300i sa\u0309n ch\u01b0a ghi s\u00f4\u0309 \u0111\u00ea\u0309 l\u00e2\u0323p ch\u01b0\u0301ng t\u01b0\u0300 ghi t\u0103ng gia\u0301 tri\u0323 TSC\u0110 theo nguy\u00ean gia\u0301, gia\u0301 tri\u0323 co\u0300n la\u0323i theo ki\u00ea\u0309m k\u00ea, xa\u0301c \u0111i\u0323nh gia\u0301 tri\u0323 hao mo\u0300n th\u01b0\u0323c t\u00ea\u0301.<\/strong><\/h4>\n<h5><strong>2.1.1 \u0110\u00f4\u0301i v\u01a1\u0301i ca\u0301c TSC\u0110 \u0111\u01b0\u01a1\u0323c hi\u0300nh tha\u0300nh t\u01b0\u0300 ngu\u00f4\u0300n NSNN, vi\u00ea\u0323n tr\u01a1\u0323, vay n\u01a1\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i, ngu\u00f4\u0300n phi\u0301 \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300, \u0111\u00ea\u0309 la\u0323i:<\/strong><\/h5>\n<ul>\n<li>Pha\u0309n a\u0301nh nguy\u00ean gia\u0301 theo ki\u00ea\u0309m k\u00ea, ghi:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 211: TSC\u0110 h\u01b0\u0303u hi\u0300nh (nguy\u00ean gia\u0301 theo ki\u00ea\u0309m k\u00ea)<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK li\u00ean quan, ph\u00f9 h\u1ee3p v\u1edbi hi\u1ec7n tr\u1ea1ng c\u1ee7a TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba (nguy\u00ean gia\u0301 theo ki\u00ea\u0309m k\u00ea)<\/p>\n<ul>\n<li>\u00a0Pha\u0309n a\u0301nh gia\u0301 tri\u0323 hao mo\u0300n, kh\u00e2\u0301u hao luy\u0303 k\u00ea\u0301 xa\u0301c \u0111i\u0323nh theo ki\u00ea\u0309m k\u00ea, ghi:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 ca\u0301c TK 611, 612,<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 214 &#8211; 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 theo ki\u00ea\u0309m k\u00ea)<\/p>\n<h5><strong>2.1.2 \u0110\u00f4\u0301i v\u01a1\u0301i ca\u0301c TSC\u0110 \u0111\u01b0\u01a1\u0323c hi\u0300nh tha\u0300nh t\u01b0\u0300 Quy\u0303 phu\u0301c l\u01a1\u0323i:<\/strong><\/h5>\n<ul>\n<li>Pha\u0309n a\u0301nh nguy\u00ean gia\u0301 theo ki\u00ea\u0309m k\u00ea, ghi:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 211: TSC\u0110 h\u01b0\u0303u hi\u0300nh (nguy\u00ean gia\u0301 theo ki\u00ea\u0309m k\u00ea)<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 353 &#8211; Ca\u0301c quy\u0303 ph\u1ea3i tr\u1ea3 (35332) (nguy\u00ean gia\u0301 theo ki\u00ea\u0309m k\u00ea)<\/p>\n<ul>\n<li>Pha\u0309n a\u0301nh gia\u0301 tri\u0323 hao mo\u0300n, kh\u00e2\u0301u hao luy\u0303 k\u00ea\u0301 xa\u0301c \u0111i\u0323nh theo ki\u00ea\u0309m k\u00ea, ghi:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 353 &#8211; Ca\u0301c quy\u0303 ph\u1ea3i tr\u1ea3 (35332)<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 214 &#8211; 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 theo ki\u00ea\u0309m k\u00ea)<\/p>\n<h5><strong>2.1.3 \u0110\u00f4\u0301i v\u01a1\u0301i ca\u0301c TSC\u0110 \u0111\u01b0\u01a1\u0323c hi\u0300nh tha\u0300nh t\u01b0\u0300 Quy\u0303 pha\u0301t tri\u00ea\u0309n hoa\u0323t \u0111\u00f4\u0323ng s\u01b0\u0323 nghi\u00ea\u0323p \u0111\u01a1n vi\u0323 c\u00e2\u0300n xa\u0301c \u0111i\u0323nh \u0111\u01b0\u01a1\u0323c th\u01a1\u0300i gian, c\u00f4ng su\u00e2\u0301t&#8230; cu\u0309a TSC\u0110 s\u01b0\u0309 du\u0323ng cho hoa\u0323t \u0111\u00f4\u0323ng ha\u0300nh chi\u0301nh, hoa\u0323t \u0111\u00f4\u0323ng SXKD, di\u0323ch vu\u0323 trong Bi\u00ean ba\u0309n ki\u00ea\u0309m k\u00ea ph\u00e2n b\u00f4\u0309 hao mo\u0300n, kh\u00e2\u0301u hao cho phu\u0300 h\u01a1\u0323p:<\/strong><\/h5>\n<ul>\n<li>\u00a0Pha\u0309n a\u0301nh nguy\u00ean gia\u0301 theo ki\u00ea\u0309m k\u00ea, ghi:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 211: TSC\u0110 h\u01b0\u0303u hi\u0300nh (nguy\u00ean gia\u0301 theo ki\u00ea\u0309m k\u00ea)<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK li\u00ean quan, ph\u00f9 h\u1ee3p v\u1edbi hi\u1ec7n tr\u1ea1ng c\u1ee7a TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba (nguy\u00ean gia\u0301 theo ki\u00ea\u0309m k\u00ea)<\/p>\n<ul>\n<li>Pha\u0309n a\u0301nh gia\u0301 tri\u0323 hao mo\u0300n, kh\u00e2\u0301u hao luy\u0303 k\u00ea\u0301 xa\u0301c \u0111i\u0323nh theo ki\u00ea\u0309m k\u00ea, ghi:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 611: Chi phi\u0301 hoa\u0323t \u0111\u00f4\u0323ng (n\u00ea\u0301u du\u0300ng cho hoa\u0323t \u0111\u00f4\u0323ng ha\u0300nh chi\u0301nh)<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 ca\u0301c TK 154, 642 (n\u00ea\u0301u du\u0300ng cho hoa\u0323t \u0111\u00f4\u0323ng SXKD, di\u0323ch vu\u0323)<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 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 theo ki\u00ea\u0309m k\u00ea)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u00f4\u0300ng th\u01a1\u0300i, pha\u0309n a\u0301nh s\u00f4\u0301 kh\u00e2\u0301u hao (hao mo\u0300n) \u0111a\u0303 ti\u0301nh, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 421: Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 431: Ca\u0301c quy\u0303 thu\u1ed9c \u0111\u01a1n v\u1ecb (4311) (s\u00f4\u0301 kh\u00e2\u0301u hao \u0111a\u0303 tri\u0301ch)<\/p>\n<h4><strong>2.2 TSC\u0110 (\u0111\u01b0\u01a1\u0323c hi\u0300nh tha\u0300nh t\u01b0\u0300 ngu\u00f4\u0300n v\u00f4\u0301n kinh doanh) th\u01b0\u0300a do ch\u01b0a ghi s\u00f4\u0309, ghi:<\/strong><\/h4>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 211: TSC\u0110 h\u01b0\u0303u hi\u0300nh (nguy\u00ean gia\u0301 theo ki\u00ea\u0309m k\u00ea)<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 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 theo ki\u00ea\u0309m k\u00ea)<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 441, 421 (gia\u0301 tri\u0323 co\u0300n la\u0323i theo ki\u00ea\u0309m k\u00ea)<\/p>\n<h4><strong>2.3 \u0110\u00f4\u0301i v\u01a1\u0301i TSC\u0110 th\u01b0\u0300a khi ki\u00ea\u0309m k\u00ea:<\/strong><\/h4>\n<p>&#8211; N\u00ea\u0301u xa\u0301c \u0111i\u0323nh la\u0300 ta\u0300i sa\u0309n cu\u0309a \u0111\u01a1n vi\u0323 kha\u0301c thi\u0300 pha\u0309i ba\u0301o ngay cho \u0111\u01a1n vi\u0323 co\u0301 ta\u0300i sa\u0309n \u0111o\u0301 bi\u00ea\u0301t. N\u00ea\u0301u kh\u00f4ng xa\u0301c \u0111i\u0323nh \u0111\u01b0\u01a1\u0323c chu\u0309 s\u01a1\u0309 h\u01b0\u0303u ta\u0300i sa\u0309n thi\u0300 ba\u0301o ca\u0301o cho \u0111\u01a1n vi\u0323 c\u00e2\u0301p tr\u00ean va\u0300 c\u01a1 quan ta\u0300i chi\u0301nh cu\u0300ng c\u00e2\u0301p bi\u00ea\u0301t \u0111\u00ea\u0309 x\u01b0\u0309 ly\u0301. Trong th\u01a1\u0300i gian ch\u01a1\u0300 x\u01b0\u0309 ly\u0301, k\u00ea\u0301 toa\u0301n c\u0103n c\u01b0\u0301 va\u0300o ta\u0300i li\u00ea\u0323u ki\u00ea\u0309m k\u00ea, ta\u0323m th\u01a1\u0300i pha\u0309n a\u0301nh va\u0300o b\u00ean N\u01a1\u0323 TK 002 &#8220;Ta\u0300i sa\u0309n nh\u00e2\u0323n gi\u01b0\u0303 h\u00f4\u0323, nh\u00e2\u0323n gia c\u00f4ng&#8221; \u0111\u00ea\u0309 theo do\u0303i gi\u01b0\u0303 h\u00f4\u0323.<\/p>\n<p>&#8211; N\u00ea\u0301u xa\u0301c \u0111i\u0323nh \u0111\u01b0\u01a1\u0323c ngu\u00f4\u0300n g\u00f4\u0301c, nguy\u00ean nh\u00e2n va\u0300 ch\u01b0a co\u0301 quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301, k\u00ea\u0301 toa\u0301n pha\u0309n a\u0301nh va\u0300o ca\u0301c khoa\u0309n pha\u0309i tra\u0309, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 211: TSC\u0110 h\u01b0\u0303u hi\u0300nh (nguy\u00ean gia\u0301 theo ki\u00ea\u0309m k\u00ea)<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 ca\u0301c TK 3388: Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/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. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Th\u01b0\u0323c hi\u00ea\u0323n khai ba\u0301o va\u0300 ghi t\u0103ng nh\u01b0 h\u01b0\u01a1\u0301ng d\u00e2\u0303n <a href=\"https:\/\/helpmimosa2022.misa.vn\/kb\/ghi-tang-tai-san-co-dinh\/\" target=\"_blank\" rel=\"noopener noreferrer\">ta\u0323i \u0111\u00e2y<\/a>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[238],"ht-kb-tag":[],"class_list":["post-3374","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ghi-tang-tscd"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3374","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=3374"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3374\/revisions"}],"predecessor-version":[{"id":59613,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3374\/revisions\/59613"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3374"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3374"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}