{"id":5728,"date":"2020-08-19T01:34:34","date_gmt":"2020-08-19T01:34:34","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=5728"},"modified":"2026-04-23T12:00:06","modified_gmt":"2026-04-23T05:00:06","slug":"toi-muon-ghi-giam-thanh-ly-nhuong-ban-mot-phan-tscd-trong-cung-1-lo-thi-lam-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/toi-muon-ghi-giam-thanh-ly-nhuong-ban-mot-phan-tscd-trong-cung-1-lo-thi-lam-nhu-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n ghi gi\u1ea3m (thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n,…) m\u1ed9t ph\u1ea7n TSC\u0110 (Theo d\u00f5i tr\u00ean MISA iHOS K\u1ebf to\u00e1n) trong c\u00f9ng 1 l\u00f4 th\u00ec l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?"},"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 c\u00e1ch ghi gi\u1ea3m m\u1ed9t ph\u1ea7n s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) theo d\u00f5i tr\u00ean ph\u1ea7n m\u1ec1m MISA iHOS K\u1ebf to\u00e1n khi nhi\u1ec1u t\u00e0i s\u1ea3n gi\u1ed1ng nhau \u0111\u01b0\u1ee3c khai b\u00e1o chung 1 m\u00e3 TSC\u0110, \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n \u0111\u00fang nguy\u00ean gi\u00e1, hao m\u00f2n v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/p>\n<\/div><\/div>\n
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2. Bi\u1ec3u hi\u1ec7n<\/h3>\n
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\u0110\u01a1n v\u1ecb c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n gi\u1ed1ng nhau n\u00ean khai b\u00e1o chung 1 m\u00e3 TSC\u0110 tr\u00ean ph\u1ea7n m\u1ec1m, s\u1ed1 l\u01b0\u1ee3ng >1<\/li>\n
Khi ghi gi\u1ea3m TSC\u0110 ch\u1ec9 mu\u1ed1n gi\u1ea3m 1 ph\u1ea7n trong t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng \u0111\u00f3.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
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3. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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N\u01a1\u0323 TK 811, 353 (35332): (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n
N\u1ee3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n lu\u1ef9 k\u1ebf TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb (Gi\u00e1 tr\u1ecb hao m\u00f2n, kh\u1ea5u hao lu\u1ef9 k\u1ebf)<\/p>\n
Co\u0301 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb (Nguy\u00ean gi\u00e1)<\/p>\n<\/div><\/div>\n
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4. C\u00e1ch x\u1eed l\u00fd <\/h3>\n
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V\u00ed d\u1ee5<\/b>: \u0110\u01a1n v\u1ecb mua 4 m\u00e1y vi t\u00ednh \u0111\u1ec3 b\u00e0n n\u0103m 2022, t\u1ed5ng nguy\u00ean gi\u00e1 4 t\u00e0i s\u1ea3n 44.000.000, Hao m\u00f2n\/kh\u1ea5u hao l\u0169y k\u1ebf 26.400.000, n\u0103m 2025 \u0111\u01a1n v\u1ecb thanh l\u00fd 1 m\u00e1y vi t\u00ednh.<\/p>\n
Ghi gi\u1ea3m 1 trong 4 t\u00e0i s\u1ea3n \u0111\u00f3 th\u00ec anh\/ch\u1ecb t\u00ednh ra nguy\u00ean gi\u00e1 , hao m\u00f2n l\u0169y k\u1ebf, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i cho 1 t\u00e0i s\u1ea3n\u00a0<\/p>\n
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Nguy\u00ean gi\u00e1 1 m\u00e1y = 44.000.000 \/ 4 = 11.000.000<\/li>\n
HMLK 1 m\u00e1y = 26.400.000 \/ 4 = 6.600.000<\/li>\n
GTCL ph\u1ea7n gi\u1ea3m = 11.000.000 \u2212 6.600.000 = 4.400.000<\/li>\n<\/ul>\n
Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau :<\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\Quy tr\u00ecnh\\ \u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110,\u00a0<\/b>nh\u1ea5n \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:\u00a0<\/strong>Khai b\u00e1o th\u00f4ng tin cho TSC\u0110 ghi gi\u1ea3m tr\u00ean giao di\u1ec7n \u0110\u00e1nh gi\u00e1 l\u1ea1i l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n
a. T\u1ea1i tab Th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh\u00a0<\/strong><\/p>\n
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\u00a0Ch\u1ecdn t\u1edbi m\u00e3 TSC\u0110 c\u1ea7n ghi gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1n s\u1ed1 li\u1ec7u t\u1ea1i c\u1ed9t Th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh:<\/strong><\/li>\n
Nguy\u00ean gi\u00e1<\/strong> = T\u1ed5ng nguy\u00ean gi\u00e1 – nguy\u00ean gi\u00e1 c\u1ee7a ph\u1ea7n TSC\u0110 ghi gi\u1ea3m = 44.000.000 – 11.000.000 = 33.000.000<\/li>\n
Hao m\u00f2n\/kh\u1ea5u hao l\u0169y k\u1ebf<\/strong> = T\u1ed5ng hao m\u00f2n\/kh\u1ea5u hao l\u0169y k\u1ebf – hao m\u00f2n\/ kh\u1ea5u hao l\u0169y k\u1ebf c\u1ee7a ph\u1ea7n TSC\u0110 ghi gi\u1ea3m = 26.400.000 – 6.600.000 = 19.800.000<\/li>\n
S\u1ed1 l\u01b0\u1ee3ng<\/strong> = T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng – s\u1ed1 l\u01b0\u1ee3ng c\u1ee7a ph\u1ea7n TSC\u0110 ghi gi\u1ea3m = 4 – 1=3<\/li>\n<\/ul>\n
C\u1ed9t ch\u00eanh l\u1ec7ch s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng tin c\u1ee7a 1 m\u00e1y b\u1ecb gi\u1ea3m l\u00e0 11.000.000, GTCL l\u00e0 4.400.000, HMLK l\u00e0 6.600.000<\/p>\n
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Nh\u1ea5n H\u1ea1ch to\u00e1n<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
b. Tab H\u1ea1ch to\u00e1n, ph\u1ea7n m\u1ec1m t\u1ef1 sinh b\u00fat to\u00e1n b\u00ean tab H\u1ea1ch to\u00e1n<\/strong><\/p>\n
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B\u1ea1n s\u1eeda l\u1ea1i b\u00fat to\u00e1n h\u1ea1ch to\u00e1n cho \u0111\u00fang nghi\u1ec7p v\u1ee5:<\/li>\n<\/ul>\n
N\u01a1\u0323 TK 811\/C\u00f3 TK 211: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i TSC\u0110 (n\u1ebfu c\u00f3)<\/p>\n
N\u1ee3 TK 214\/C\u00f3 TK 211: Hao m\u00f2n l\u0169y k\u1ebf TSC\u0110<\/p>\n
$\"\"$ <\/p>\n
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Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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-5728","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\/5728","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=5728"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5728\/revisions"}],"predecessor-version":[{"id":77021,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5728\/revisions\/77021"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=5728"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=5728"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=5728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}