{"id":50273,"date":"2025-08-22T16:08:00","date_gmt":"2025-08-22T09:08:00","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=50273"},"modified":"2026-04-23T09:06:23","modified_gmt":"2026-04-23T02:06:23","slug":"danh-gia-lai-tscd-nang-cap-sua-chua-thay-doi-dien-tich-gia-tri-dat-thong-tin-tai-san-co-su-dung-phan-mem-misa-qlts","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/danh-gia-lai-tscd-nang-cap-sua-chua-thay-doi-dien-tich-gia-tri-dat-thong-tin-tai-san-co-su-dung-phan-mem-misa-qlts\/","title":{"rendered":"\u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 (N\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa, thay \u0111\u1ed5i di\u1ec7n t\u00edch, gi\u00e1 tr\u1ecb \u0111\u1ea5t, th\u00f4ng tin t\u00e0i s\u1ea3n) theo d\u00f5i tr\u00ean iHOS T\u00e0i s\u1ea3n"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb (c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m MISA iHOS T\u00e0i s\u1ea3n) c\u00e1ch th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 (nh\u01b0 n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa, \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb \u0111\u1ea5t, thay \u0111\u1ed5i th\u00f4ng tin…) v\u00e0 \u0111\u1ed3ng b\u1ed9 ch\u1ee9ng t\u1eeb n\u00e0y t\u1eeb MISA iHOS T\u00e0i s\u1ea3n sang MISA iHOS K\u1ebf to\u00e1n.<\/p>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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2.1. K\u1ebf to\u00e1n n\u00e2ng c\u1ea5p TSC\u0110<\/h4>\n
\u2013 T\u1eadp h\u1ee3p chi ph\u00ed, ghi:<\/i><\/p>\n
N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (2413)<\/p>\n
N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (n\u1ebfu c\u00f3)<\/p>\n
C\u00f3 c\u00e1c TK 111, 112, 135, 331,\u2026 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 c\u00e1c TK 008, 011, 012, 013 (n\u1ebfu s\u1eed d\u1ee5ng ngu\u1ed3n NSNN; ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i; ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 ph\u1ea3i quy\u1ebft to\u00e1n theo m\u1ee5c l\u1ee5c NSNN)<\/p>\n
\u2013 Khi qu\u00e1 tr\u00ecnh n\u00e2ng c\u1ea5p ho\u00e0n th\u00e0nh, kh\u1ed1i l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, ghi:<\/p>\n
N\u1ee3 c\u00e1c TK 211, 212<\/p>\n
C\u00f3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (2413)<\/p>\n
2.2. \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110<\/h4>\n
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\u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 b\u1eb1ng ti\u1ec1n m\u1eb7t\/ti\u1ec1n g\u1eedi:<\/em><\/li>\n<\/ul>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 c\u00e1c TK 111, 112<\/p>\n
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\u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c:<\/em><\/li>\n<\/ul>\n
\u2013 R\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7 ho\u1eb7c ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 t\u1ea1m \u1ee9ng:<\/em><\/p>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)\u00a0<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008 (008211, 008221, 008222)<\/p>\n
\u2013 R\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 th\u1ef1c chi:<\/em><\/p>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008 (008212): D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (Th\u1ef1c chi)<\/p>\n
2.3. \u0110i\u1ec1u ch\u1ec9nh t\u0103ng hao m\u00f2n,kh\u1ea5u hao lu\u1ef9 k\u1ebf<\/h4>\n
N\u1ee3 c\u00e1c TK 611, 642, 154<\/p>\n
C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
\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: \u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 tr\u00ean MISA iHOS T\u00e0i s\u1ea3n<\/h4>\n
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\u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 tr\u00ean iHOS T\u00e0i s\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n
L\u01b0u \u00fd: N\u1ebfu \u0111\u00e3 th\u1ef1c hi\u1ec7n ghi gi\u1ea3m TSC\u0110 tr\u00ean MISA iHOS T\u00e0i s\u1ea3n th\u00ec b\u1ecf qua b\u01b0\u1edbc n\u00e0y<\/strong><\/p>\n
B\u01b0\u1edbc 2: Thi\u1ebft l\u1eadp k\u1ebft n\u1ed1i Mimosa v\u1edbi MISA iHOS T\u00e0i s\u1ea3n<\/h4>\n\n
B\u1ea1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn\u00a0 t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> \u0110\u1ec3 k\u1ebft n\u1ed1i th\u00e0nh c\u00f4ng th\u00ec m\u00e3 quan h\u1ec7 ng\u00e2n s\u00e1ch (QHNS) c\u1ee7a 2 ph\u1ea7n m\u1ec1m ph\u1ea3i kh\u1edbp nhau. N\u1ebfu \u0111\u00e3 th\u1ef1c hi\u1ec7n ghi gi\u1ea3m TSC\u0110 tr\u00ean MISA iHOS T\u00e0i s\u1ea3n th\u00ec b\u1ecf qua b\u01b0\u1edbc 1 v\u00e0 b\u01b0\u1edbc 2<\/p>\n
B\u01b0\u1edbc 3: L\u1ea5y ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u1eeb MISA iHOS T\u00e0i s\u1ea3n sang iHOS K\u1ebf to\u00e1n<\/h4>\n
1. \u0110\u1ed1i chi\u1ebfu ngu\u1ed3n tr\u00ean iHOS K\u1ebf to\u00e1n v\u00e0 iHOS T\u00e0i s\u1ea3n tr\u01b0\u1edbc khi l\u1ea5y ch\u1ee9ng t\u1eeb ph\u00e1t sinh<\/h5>\n
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V\u00e0o ph\u00e2n h\u1ec7\u00a0T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, nh\u1ea5n\u00a0\u0110\u1ed1i chi\u1ebfu Danh m\u1ee5c ngu\u1ed3n <\/strong>v\u00e0 Danh m\u1ee5c ph\u00f2ng ban<\/strong><\/li>\n<\/ul>\n
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T\u1ea1i c\u1ed9t m\u00e3 ngu\u1ed3n tr\u00ean ph\u1ea7n m\u1ec1m MISA iHOS K\u1ebf to\u00e1n: ch\u1ecdn Ngu\u1ed3n t\u01b0\u01a1ng \u1ee9ng tr\u00ean danh s\u00e1ch<\/li>\n
B\u1ea1n th\u1ef1c hi\u1ec7n ch\u1ecdn h\u1ebft \u1edf c\u00e1c d\u00f2ng c\u00f3 m\u00e3 ngu\u1ed3n b\u1ecb tr\u1ed1ng ho\u1eb7c s\u1eeda l\u1ea1i m\u00e3 ngu\u1ed3n n\u1ebfu c\u1ea7n.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Nh\u1ea5n\u00a0\u0110\u1ed3ng \u00fd<\/strong><\/li>\n
Th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu danh m\u1ee5c\u00a0Ph\u00f2ng\/ban\u00a0<\/strong>t\u01b0\u01a1ng t\u1ef1 \u1edf tr\u00ean.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
2. L\u1ea5y ch\u1ee9ng t\u1eeb \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u1eeb MISA iHOS T\u00e0i s\u1ea3n sang iHOS K\u1ebf to\u00e1n<\/h5>\n
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V\u00e0o\u00a0T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\<\/strong>T\u00edch Th\u00eam\\<\/strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/strong><\/li>\n<\/ul>\n
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Tr\u00ean giao di\u1ec7n ch\u1ecdn t\u00e0i s\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u1eeb MISA iHOS T\u00e0i s\u1ea3n, ch\u1ecdn th\u1eddi gian, t\u00edch L\u1ea5y d\u1eef li\u1ec7u<\/strong>. T\u00edch\u00a0Ch\u1ecdn t\u1ea5t c\u1ea3<\/strong> t\u00e0i s\u1ea3n ho\u1eb7c chi ti\u1ebft c\u00e1c t\u00e0i s\u1ea3n c\u1ea7n l\u1ea5y sang iHOS K\u1ebf to\u00e1n<\/li>\n<\/ul>\n
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Nh\u1ea5n th\u1ef1c hi\u1ec7n<\/strong>, ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Nh\u1ea5n K\u1ebft th\u00fac<\/strong><\/li>\n
L\u01b0u \u00fd:<\/strong> Anh\/ch\u1ecb m\u1edf ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110<\/strong> v\u1eeba l\u1ea5y t\u1eeb ph\u1ea7n m\u1ec1m MISA iHOS T\u00e0i s\u1ea3n \u0111\u1ec3 ki\u1ec3m tra b\u00fat to\u00e1n h\u1ea1ch to\u00e1n<\/strong>. N\u1ebfu ph\u00e1t hi\u1ec7n sai, nh\u1ea5n B\u1ecf ghi \u2192 S\u1eeda<\/strong> \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh cho \u0111\u00fang v\u1edbi ngu\u1ed3n kinh ph\u00ed, c\u0103n c\u1ee9 theo\u00a0t\u1ea1i m\u1ee5c 2 \u2013 \u0110\u1ecbnh kho\u1ea3n<\/strong>.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":63,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[241],"ht-kb-tag":[],"class_list":["post-50273","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\/50273","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\/63"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=50273"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50273\/revisions"}],"predecessor-version":[{"id":76795,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50273\/revisions\/76795"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=50273"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=50273"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=50273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}