{"id":5605,"date":"2020-08-18T09:17:18","date_gmt":"2020-08-18T09:17:18","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=5605"},"modified":"2025-11-19T15:48:34","modified_gmt":"2025-11-19T08:48:34","slug":"khi-tinh-hao-mon-tscd-toi-thay-bi-thieu-mot-so-tai-san-du-van-con-thoi-gian-su-dung-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/khi-tinh-hao-mon-tscd-toi-thay-bi-thieu-mot-so-tai-san-du-van-con-thoi-gian-su-dung-thi-lam-the-nao\/","title":{"rendered":"Khi t\u00ednh hao m\u00f2n TSC\u0110, t\u00f4i th\u1ea5y b\u1ecb thi\u1ebfu m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n d\u00f9 v\u1eabn c\u00f2n th\u1eddi gian s\u1eed d\u1ee5ng th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd khi t\u00ednh hao m\u00f2n TSC\u0110 th\u1ea5y b\u1ecb thi\u1ebfu m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n d\u00f9 v\u1eabn c\u00f2n th\u1eddi gian s\u1eed d\u1ee5ng.<\/p>\n

2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
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<\/span><\/p>\n
Nguy\u00ean nh\u00e2n 1: Do gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n b\u1eb1ng 0 khi khai b\u00e1o TSC\u0110<\/h4>\n
<\/div>
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=>\u00a0Gi\u1ea3i ph\u00e1p<\/b>: V\u00e0o\u00a0Danh m\u1ee5c<\/b>\\T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b>, ch\u1ecdn t\u1edbi TSC\u0110 sai v\u00e0 s\u1eeda l\u1ea1i \u0111\u00fang th\u00f4ng tin “Hao m\u00f2n\/Kh\u1ea5u hao l\u0169y k\u1ebf<\/b>“.<\/p>\n
$\"\"$ <\/p>\n
L\u01b0u \u00fd :<\/strong> N\u1ebfu kh\u00f4ng s\u1eeda \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n , anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.2 Nguy\u00ean nh\u00e2n 2: Do khai b\u00e1o tr\u00edch kh\u1ea5u hao TSC\u0110<\/h4>\n
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C\u1ed9t T\u1ef7 l\u1ec7 SD v\u00e0o SXKD (%)<\/b> \u0111ang \u0111\u1ec3 100%<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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N\u1ebfu t\u00e0i s\u1ea3n ch\u1ec9 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng SXKD th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd kh\u00f4ng t\u00ednh hao m\u00f2n TSC\u0110 m\u00e0 c\u1ea7n ph\u1ea3i tr\u00edch kh\u1ea5u hao t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n
\n
N\u1ebfu t\u00e0i s\u1ea3n ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng HCSN, B\u1ea1n s\u1eeda l\u1ea1i\u00a0T\u1ef7 l\u1ec7 SD v\u00e0o SXKD (%)<\/b> = 0 v\u00e0 th\u1ef1c hi\u1ec7n t\u00ednh l\u1ea1i hao m\u00f2n.<\/li>\n
N\u1ebfu t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u1ea3 ho\u1ea1t \u0111\u1ed9ng HCSN v\u00e0 ho\u1ea1t \u0111\u1ed9ng SXKD, anh\/ch\u1ecb s\u1eeda l\u1ea1i T\u1ef7 l\u1ec7 SD v\u00e0o SXKD (%)<\/b> v\u1edbi t\u1ef7 l\u1ec7 l\u1edbn h\u01a1n 0 v\u00e0 nh\u1ecf h\u01a1n 100 (V\u00ed d\u1ee5: 20%, 50%,…) v\u00e0 th\u1ef1c hi\u1ec7n t\u00ednh l\u1ea1i hao m\u00f2n, t\u00ednh kh\u1ea5u hao.<\/li>\n<\/ul>\n
L\u01b0u \u00fd : N\u1ebfu kh\u00f4ng s\u1eeda \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n , anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd khi t\u00ednh hao m\u00f2n TSC\u0110 th\u1ea5y b\u1ecb thi\u1ebfu m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n d\u00f9 v\u1eabn c\u00f2n th\u1eddi gian s\u1eed d\u1ee5ng. 2. C\u00e1ch x\u1eed l\u00fd<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[85],"ht-kb-tag":[],"class_list":["post-5605","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-tai-san-co-dinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5605","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=5605"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5605\/revisions"}],"predecessor-version":[{"id":65649,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5605\/revisions\/65649"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=5605"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=5605"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=5605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}