{"id":3416,"date":"2020-08-11T07:48:06","date_gmt":"2020-08-11T07:48:06","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=3416"},"modified":"2026-04-23T09:57:59","modified_gmt":"2026-04-23T02:57:59","slug":"trich-khau-hao-tai-san-co-dinh","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/trich-khau-hao-tai-san-co-dinh\/","title":{"rendered":"Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Theo d\u00f5i TSC\u0110 tr\u00ean iHOS K\u1ebf to\u00e1n)"},"content":{"rendered":"

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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 tr\u00edch kh\u1ea5u hao TSC\u0110 theo d\u00f5i tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh b\u00fat to\u00e1n h\u00e0ng th\u00e1ng ho\u1eb7c qu\u00fd theo ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n, l\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u kh\u1ea5u hao ph\u1ee5c v\u1ee5 h\u1ea1ch to\u00e1n, b\u00e1o c\u00e1o, quy\u1ebft to\u00e1n.<\/p>\r\n
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\r\n<\/div><\/div>\r\n
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2. \u00d0\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
a. TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n NSNN, l\u1ec7nh chi, ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i, vi\u1ec7n tr\u1ee3 t\u00e0i tr\u1ee3:\u00a0<\/strong><\/h4>\r\n
N\u01a1\u0323 TK 154 – Chi phi\u0301 SXKD, di\u0323ch vu\u0323 d\u01a1\u0309 dang ho\u0103\u0323c:<\/p>\r\n
N\u01a1\u0323 TK 6423 – 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 – Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\r\n
b. 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
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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:<\/li>\r\n<\/ul>\r\n
N\u01a1\u0323 TK 154 – 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 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\r\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u01a1\u0323 TK 642 – 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 – Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\r\n
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K\u1ebft chuy\u1ec3n s\u1ed1 kh\u1ea5u hao TSC\u0110 trong k\u1ef3 ph\u1ea3i b\u1ed5 sung v\u00e0o Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/li>\r\n<\/ul>\r\n
N\u1ee3 TK 421 – Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\r\n
C\u00f3 TK 4311 – Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\r\n<\/div><\/div>\r\n
<\/span><\/p>\r\n
3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n <\/h3>\r\n
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B\u01b0\u1edbc 1:<\/strong> V\u00e0o menu T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\Quy tr\u00ecnh\\<\/strong>Tr\u00edch kh\u1ea5u hao TSC\u0110, <\/strong>nh\u1ea5n Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong><\/p>\r\n
$\"\"$ <\/p>\r\n
B\u01b0\u1edbc 2:<\/strong> Anh\/ch\u1ecb ch\u1ecdn K\u1ef3 t\u00ednh<\/strong>. Nh\u1ea5n L\u1ea5y s\u1ed1 li\u1ec7u<\/strong>. Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng t\u00e0i s\u1ea3n.<\/p>\r\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1eadp th\u00eam th\u00f4ng tin m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch b\u00ean tab MLNS<\/strong>( n\u1ebfu thi\u1ebfu)<\/p>\r\n
$\"\"$ <\/p>\r\n
B\u01b0\u1edbc 4.<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\r\n\r\n<\/div><\/div>\r\n<\/div>\r\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[241],"ht-kb-tag":[],"class_list":["post-3416","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\/3416","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=3416"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3416\/revisions"}],"predecessor-version":[{"id":76883,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3416\/revisions\/76883"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3416"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3416"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}