{"id":49123,"date":"2025-08-06T14:03:19","date_gmt":"2025-08-06T07:03:19","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=49123"},"modified":"2026-04-21T14:18:13","modified_gmt":"2026-04-21T07:18:13","slug":"bo-sung-nguon-hinh-thanh-la-nguon-vien-tro-tai-tro-bieu-tang-nho-le","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/bo-sung-nguon-hinh-thanh-la-nguon-vien-tro-tai-tro-bieu-tang-nho-le\/","title":{"rendered":"B\u1ed5 sung Ngu\u1ed3n h\u00ecnh th\u00e0nh l\u00e0 Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng nh\u1ecf l\u1ebb"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c v\u1edbi t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng nh\u1ecf l\u1ebb, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ecdn ngu\u1ed3n h\u00ecnh th\u00e0nh khi khai b\u00e1o TSC\u0110 theo d\u00f5i tr\u00ean MISA iHOS K\u1ebf To\u00e1n\u00a0v\u00e0 h\u1ea1ch to\u00e1n \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/p>\n<p>Ph\u1ea7n m\u1ec1m b\u1ed5 sung th\u00eam <strong>Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 nh\u1ecf l\u1ebb<\/strong> khi th\u00eam\/s\u1eeda T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c quy t\u1eafc h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3><strong>2. C\u00e1ch th\u1ef1c hi\u1ec7n\u00a0<\/strong><\/h3>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>Danh m\u1ee5c\\T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Khi th\u00eam TSC\u0110 ho\u1eb7c ngu\u1ed3n h\u00ecnh th\u00e0nh cho t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh anh\/ch\u1ecb c\u00f3 th\u1ec3 ch\u1ecdn \u0111\u01b0\u1ee3c <strong>Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng nh\u1ecf l\u1ebb<\/strong> t\u1ea1i \u00f4 <strong>Ngu\u1ed3n HT<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-49131\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/R10-10.png\" alt=\"\" width=\"875\" height=\"665\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/R10-10.png 875w, \/ke-toan\/wp-content\/uploads\/2025\/08\/R10-10-300x228.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/08\/R10-10-768x584.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/08\/R10-10-50x38.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/08\/R10-10-60x46.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/08\/R10-10-100x76.png 100w\" sizes=\"auto, (max-width: 875px) 100vw, 875px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c v\u1edbi t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng nh\u1ecf l\u1ebb, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ecdn ngu\u1ed3n h\u00ecnh th\u00e0nh khi khai b\u00e1o TSC\u0110 theo d\u00f5i tr\u00ean MISA iHOS K\u1ebf To\u00e1n\u00a0v\u00e0 h\u1ea1ch to\u00e1n \u0111\u00fang theo h\u01b0\u1edbng&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[873],"ht-kb-tag":[],"class_list":["post-49123","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r10"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/49123","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\/57"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=49123"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/49123\/revisions"}],"predecessor-version":[{"id":75579,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/49123\/revisions\/75579"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=49123"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=49123"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=49123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}