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 h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5\u00a0t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)<\/strong> tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb Theo d\u00f5i TSC\u0110 tr\u00ean ph\u1ea7n m\u1ec1m MISA iHOS K\u1ebf to\u00e1n,\u00a0<\/strong>qua \u0111\u00f3 gi\u00fap k\u1ebf to\u00e1n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang h\u01b0\u1edbng d\u1eabn th\u00f4ng t\u01b0, t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c l\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i s\u1ea3n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c b\u00e1o c\u00e1o kh\u00e1c li\u00ean quan.<\/p>\n
N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m h\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n v\u00e0 h\u01b0\u1edbng d\u1eabn thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<\/div><\/div>\n
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2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n
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\u0110\u1ed1i v\u1edbi vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n (nh\u01b0 chi ph\u00ed s\u1eed d\u1ee5ng h\u00e0ng t\u1ed3n kho, chi ph\u00ed hao m\u00f2n v\u00e0 kh\u1ea5u hao TSC\u0110), ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf trong k\u1ef3 c\u1ee7a \u0111\u01a1n v\u1ecb, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng n\u00e0o th\u00ec ghi chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n (tr\u1eeb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i).\u00a0<\/li>\n
T\u00ednh hao m\u00f2n l\u00e0 t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p\u00a0<\/li>\n
Vi\u1ec7c t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n m\u1ed7i n\u0103m 01 l\u1ea7n<\/strong> v\u00e0o th\u00e1ng 12, tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n<\/li>\n<\/ul>\n
2.1 T\u00ednh hao m\u00f2n TSC\u0110 t\u1eeb ngu\u1ed3n NSNN, ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3, ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i:<\/strong><\/h4>\n
2.1.1. V\u1edbi ngu\u1ed3n kinh ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t giao t\u1ef1 ch\u1ee7:<\/strong><\/p>\n
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N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, h\u1ea1ch to\u00e1n:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 6423: Chi ph\u00ed hao m\u00f2n TSC\u0110<\/p>\n
C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
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N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh kh\u00e1c, h\u1ea1ch to\u00e1n:<\/strong><\/li>\n<\/ul>\n
N\u01a1\u0323 TK 6123: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7<\/p>\n
Co\u0301 TK 214: Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n
2.1.2. V\u1edbi ngu\u1ed3n kinh ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng giao t\u1ef1 ch\u1ee7:<\/strong><\/p>\n
N\u01a1\u0323 TK 6113: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/p>\n
Co\u0301 TK 214: Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n
2.2 T\u00ednh hao m\u00f2n TSC\u0110 t\u1eeb ngu\u1ed3n qu\u1ef9 ph\u00fac l\u1ee3i:<\/strong><\/h4>\n
N\u1ee3 TK 35332: Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n
C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
2.3 T\u00ednh hao m\u00f2n TSC\u0110 t\u1eeb ngu\u1ed3n qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/strong><\/h4>\n
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N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n
N\u1ee3 TK 6423: Chi ph\u00ed hao m\u00f2n TSC\u0110<\/p>\n
C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
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N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh kh\u00e1c, h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n
N\u01a1\u0323 TK 6123: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7<\/p>\n
Co\u0301 TK 214: Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n
=> L\u01b0u \u00fd:<\/strong> Nh\u01b0 v\u1eady t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n theo TT24 s\u1ebd c\u00f3 1 b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n cho v\u00e0o chi ph\u00ed, kh\u00e1c v\u1edbi TT 107 c\u00f3 2 b\u00fat to\u00e1n, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n s\u1ebd d\u01b0 tr\u00ean 421, 35332, ph\u1ea7n hao m\u00f2n h\u1ea1ch to\u00e1n tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed (611, 612, 642) cu\u1ed1i n\u0103m l\u00e0m x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/a> ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n (N\u1ee3 TK 911\/ C\u00f3 TK 611) l\u00e0m gi\u1ea3m ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i n\u1eb1m tr\u00ean t\u00e0i kho\u1ea3n 421.<\/p>\n<\/div>\n<\/div><\/div>\n
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3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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B\u01b0\u1edbc 1.<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn Ti\u0301nh hao mo\u0300n\\Ti\u0301nh hao mo\u0300n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong><\/p>\n
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B\u01b0\u1edbc 2.<\/strong>\u00a0Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh <\/strong>theo ph\u1ea7n \u0110\u1ecbnh kho\u1ea3n \u1edf tr\u00ean.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3.<\/strong>\u00a0Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p H\u1ea1ch to\u00e1n sai, b\u1ea1n c\u00f3 th\u1ec3 s\u1eeda tr\u1ef1c ti\u1ebfp tr\u00ean ch\u1ee9ng t\u1eeb hao m\u00f2n, ho\u1eb7c ki\u1ec3m tra l\u1ea1i ph\u1ea7n khai b\u00e1o t\u00e0i s\u1ea3n theo t\u1eebng ngu\u1ed3n ti\u1ec1n mua t\u00e0i s\u1ea3n t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/em><\/p>\n
N\u1ebfu t\u00ednh hao m\u00f2n ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o “gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n ph\u1ea3i kh\u00e1c 0” anh\/ch\u1ecb li\u00ean h\u1ec7 v\u1edbi MISA .<\/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":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[241],"ht-kb-tag":[417],"class_list":["post-3421","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tai-san-co-dinh","ht_kb_tag-hao-mon"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3421","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=3421"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3421\/revisions"}],"predecessor-version":[{"id":76713,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3421\/revisions\/76713"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3421"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3421"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<\/div>