{"id":5673,"date":"2020-08-18T10:05:04","date_gmt":"2020-08-18T10:05:04","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=5673"},"modified":"2026-04-23T11:29:33","modified_gmt":"2026-04-23T04:29:33","slug":"lam-the-nao-de-theo-doi-tscd-hinh-thanh-tu-quy-phat-trien-hoat-dong-su-nghiep","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-de-theo-doi-tscd-hinh-thanh-tu-quy-phat-trien-hoat-dong-su-nghiep\/","title":{"rendered":"TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p (Theo d\u00f5i tr\u00ean MISA iHOS K\u1ebf to\u00e1n)"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\n
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H\u01b0\u1edbng d\u1eabn anh\/ ch\u1ecb c\u00e1ch khai b\u00e1o v\u00e0 h\u1ea1ch to\u00e1n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) \u0111\u01b0\u1ee3c mua t\u1eeb “Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p” (Qu\u1ef9 PTH\u0110SN).\u00a0<\/p>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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2.1 Khi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h4>\n
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N\u1ee3 TK 211\/C\u00f3 c\u00e1c TK 111, 112.<\/li>\n
\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
2.2 T\u00ednh hao m\u00f2n (n\u1ebfu TSC\u0110 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p)<\/h4>\n
N\u1ee3 TK 6423\/C\u00f3 TK 214\u00a0<\/p>\n
2.3 Tr\u00edch kh\u1ea5u hao (n\u1ebfu TSC\u0110 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng SXKD)<\/h4>\n
N\u1ee3 TK 6423\/C\u00f3 TK 214\u00a0<\/p>\n
N\u1ee3 TK 421\/C\u00f3 TK 4311<\/p>\n<\/div><\/div>\n
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3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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3.1 Khai b\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h4>\n
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B\u01b0\u1edbc 1:<\/strong> Va\u0300o ph\u00e2n h\u1ec7 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn Khai b\u00e1o T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, nh\u1ea5n \u201cTh\u00eam<\/strong>\u201d<\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o Th\u00f4ng tin chung, ch\u1ecdn Ngu\u1ed3n HT<\/b>\u00a0l\u00e0\u00a0Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/b><\/p>\n
H\u01b0\u1edbng d\u1eabn chi ti\u1ebft khai b\u00e1o TSC\u0110 t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
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B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o Th\u00f4ng tin hao m\u00f2n\/kh\u1ea5u hao<\/strong><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 1: TSC\u0110 ch\u1ec9 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng HCSN<\/h5>\n
M\u1ee5c T\u1ef7 l\u1ec7<\/strong> SD v\u00e0o SXKD (%)<\/strong> \u0111\u1ec3 tr\u1ed1ng.<\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p 2: TSC\u0110 ch\u1ec9 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD<\/h5>\n
M\u1ee5c T\u1ef7 l\u1ec7<\/strong> SD v\u00e0o SXKD (%)<\/strong> \u0111i\u1ec1n 100%, \u0111i\u1ec1n Th\u1eddi gian t\u00ednh kh\u1ea5u hao.<\/strong><\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p 3: TSC\u0110 v\u1eeba d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng HCSN, v\u1eeba d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD<\/h5>\n
\u0110i\u1ec1n T\u1ef7 l\u1ec7<\/strong> SD v\u00e0o SXKD (%)<\/strong> ho\u1eb7c Gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao<\/strong> t\u01b0\u01a1ng \u1ee9ng t\u00ednh cho ho\u1ea1t \u0111\u1ed9ng SXKD, \u0111i\u1ec1n Th\u1eddi gian t\u00ednh kh\u1ea5u hao.<\/strong><\/p>\n
$\"\"$ <\/p>\n
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Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n
Ph\u1ea7n m\u1ec1m s\u1ebd sinh ch\u1ee9ng t\u1eeb, b\u1ea1n t\u00edch v\u00e0o Ngu\u1ed3n ti\u1ec1n mua t\u00e0i s\u1ea3n, v\u00ed d\u1ee5 mua t\u00e0i s\u1ea3n b\u1eb1ng ti\u1ec1n g\u1eedi. Nh\u1ea5n C\u00f3<\/strong><\/li>\n<\/ul>\n
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Ph\u1ea7n m\u1ec1m sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n
– N\u1ee3 TK 211\/C\u00f3 TK 1121<\/strong><\/p>\n
– N\u1ee3 TK 431\/C\u00f3 TK 421<\/strong>: B\u1ea1n t\u00edch v\u00e0o c\u1ed9t Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc<\/strong>, n\u1ebfu T\u00e0i s\u1ea3n mua t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc\u00a0<\/strong><\/p>\n
$\"\"$ <\/p>\n
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Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n
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3.2 T\u00ednh hao m\u00f2n v\u00e0 kh\u1ea5u hao<\/h4>\n
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N\u1ebfu khai b\u00e1o TSC\u0110 ko \u0111\u01b0a v\u00e0o SXKD th\u00ec t\u00ednh hao m\u00f2n v\u00e0o cu\u1ed1i n\u0103m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n
N\u1ebfu TSC\u0110 \u0111\u01b0a v\u00e0o SXKD th\u00ec t\u00ednh kh\u1ea5u hao h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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