{"id":50897,"date":"2025-09-03T15:52:15","date_gmt":"2025-09-03T08:52:15","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=50897"},"modified":"2026-04-23T10:45:36","modified_gmt":"2026-04-23T03:45:36","slug":"mua-sam-tscd-bang-quy-phat-trien-hoat-dong-su-nghiep-khong-su-dung-phan-he-tscd-va-pm-qlts","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/mua-sam-tscd-bang-quy-phat-trien-hoat-dong-su-nghiep-khong-su-dung-phan-he-tscd-va-pm-qlts\/","title":{"rendered":"Mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p? (Kh\u00f4ng theo d\u00f5i tr\u00ean MISA)"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m khi \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh mua t\u00e0i s\u1ea3n b\u1eb1ng qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng ph\u00e2n h\u1ec7 TSC\u0110 tr\u00ean ph\u1ea7n m\u1ec1m, c\u0169ng kh\u00f4ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n \u0111\u1ec3 theo d\u00f5i t\u00e0i s\u1ea3n.\u00a0<\/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><strong>2. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>2.1. Khi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/p>\n<div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>N\u1ee3 TK 211\/C\u00f3 c\u00e1c TK 111, 112.<\/li>\n<li>\u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n ngu\u1ed3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n qu\u1ef9 cho mua s\u1eafm TSC\u0110: N\u1ee3 TK 4311\/C\u00f3 TK 421<\/li>\n<\/ul>\n<p>2.2. T\u00ednh hao m\u00f2n (N\u1ebfu TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p)<\/p>\n<p>N\u1ee3\u00a0 c\u00e1c TK 6113, 6123, 6423\/C\u00f3 TK 214\u00a0<\/p>\n<p>2.3. Tr\u00edch kh\u1ea5u hao (n\u1ebfu TSC\u0110 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng SXKD):\u00a0<\/p>\n<p>N\u1ee3 TK 6423\/C\u00f3 TK 214\u00a0<\/p>\n<p>N\u1ee3 TK 421\/C\u00f3 TK 4311<\/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><strong>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4>3.1 Mua t\u00e0i s\u1ea3n<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-42755\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-3.png\" alt=\"\" width=\"1282\" height=\"642\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-3.png 1282w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-3-300x150.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-3-1024x513.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-3-768x385.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-3-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-3-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-15-3-100x50.png 100w\" sizes=\"auto, (max-width: 1282px) 100vw, 1282px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb <strong>Chi ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin \u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n:\u00a0<strong>T\u00e0i kho\u1ea3n, N\u1ed9i dung TT.<br \/>\n<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n:\u00a0<strong>\u0110\u01a1n v\u1ecb nh\u1eadn<\/strong>,\u00a0<strong>\u0110\u1ecba ch\u1ec9<\/strong>,\u00a0<strong>T\u00e0i kho\u1ea3n.<br \/>\n<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb:\u00a0<strong>Ng\u00e0y ch\u1ee9ng t\u1eeb<\/strong>,\u00a0<strong>Ng\u00e0y h\u1ea1ch to\u00e1n<\/strong>,\u00a0<strong>S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n<li>Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb:\u00a0Ngu\u1ed3n<strong>\u00a0Kh\u00e1c<\/strong>,\u00a0<strong>Ch\u01b0\u01a1ng<\/strong>,\u00a0<strong>Kho\u1ea3n<\/strong>,\u00a0<strong>Ti\u1ec3u m\u1ee5c<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n, C\u1ea5p ph\u00e1t, Nghi\u1ec7p v\u1ee5<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58635 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/3-3.png\" alt=\"\" width=\"1424\" height=\"880\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/3-3.png 1424w, \/ke-toan\/wp-content\/uploads\/2025\/10\/3-3-300x185.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/3-3-1024x633.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/10\/3-3-768x475.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/3-3-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/3-3-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/3-3-100x62.png 100w\" sizes=\"auto, (max-width: 1424px) 100vw, 1424px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5t\u00a0<strong>C\u1ea5t<\/strong><\/p>\n<div>\n<h4><strong>3.2 T\u00ednh hao m\u00f2n v\u00e0 kh\u1ea5u hao<\/strong><\/h4>\n<p>Cu\u1ed1i n\u0103m, t\u00ednh hao m\u00f2n TSC\u0110 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tinh-hao-mon-tscd-khong-dung-phan-he-tscd-va-pm-qlts\/#4-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>H\u00e0ng th\u00e1ng\/qu\u00fd tr\u00edch kh\u1ea5u hao TSC\u0110 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/trich-khau-hao-tai-san-co-dinh-khong-dung-phan-he-tscd-va-pm-qlts\/#3-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<\/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 &nbsp;<\/p>\n","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-50897","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\/50897","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=50897"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50897\/revisions"}],"predecessor-version":[{"id":76955,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50897\/revisions\/76955"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=50897"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=50897"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=50897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}