{"id":6413,"date":"2020-08-24T10:10:08","date_gmt":"2020-08-24T10:10:08","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=6413"},"modified":"2025-12-25T09:02:16","modified_gmt":"2025-12-25T02:02:16","slug":"4-2-5-kiem-tra-ky-chua-trich-khau-hao-tscd","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/4-2-5-kiem-tra-ky-chua-trich-khau-hao-tscd\/","title":{"rendered":"4.2.5. Ki\u1ec3m tra c\u00e1c k\u1ef3 ch\u01b0a th\u1ef1c hi\u1ec7n v\u1ec1 tr\u00edch kh\u1ea5u hao TSC\u0110"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o c\u00e1c k\u1ef3 ch\u01b0a t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. T\u1eeb \u0111\u00f3 gi\u00fap \u0111\u01a1n v\u1ecb ki\u1ec3m tra xem c\u00f2n thi\u1ebfu k\u1ef3 n\u00e0o ch\u01b0a t\u00ednh kh\u1ea5u hao th\u00ec th\u00eam b\u1ed5 sung.<\/p>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p c\u00e1c TSC\u0110 \u0111\u01b0\u1ee3c khai b\u00e1o tr\u00edch kh\u1ea5u hao theo th\u00e1ng ho\u1eb7c qu\u00fd m\u00e0 \u0111\u01a1n vi\u0323 ch\u01b0a th\u01b0\u0323c hi\u00ea\u0323n tr\u00edch kh\u1ea5u hao thi\u0300 ba\u0301o c\u00e1o se\u0303 hi\u00ea\u0309n thi\u0323 t\u1ea1i ph\u1ea7n 4.2.5 nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26251\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-62.png\" alt=\"\" width=\"1352\" height=\"683\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-62.png 1352w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-62-300x152.png 300w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-62-1024x517.png 1024w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-62-768x388.png 768w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-62-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-62-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2020\/08\/2-Kiemtrachungtusosach-62-100x51.png 100w\" sizes=\"auto, (max-width: 1352px) 100vw, 1352px\" \/><\/p>\n<h3>2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y K\u00ea\u0301 toa\u0301n x\u01b0\u0309 ly\u0301 nh\u01b0 sau:<\/p>\n<p><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u y\u0301<\/strong><\/span>: N\u00ea\u0301u anh\/chi\u0323 tri\u0301ch kh\u00e2\u0301u hao cho tha\u0301ng \u01a1\u0309 gi\u01b0\u0303a, \u0111\u00ea\u0309 \u0111a\u0309m ba\u0309o s\u00f4\u0301 li\u00ea\u0323u \u0111u\u0301ng \u0111\u0103\u0301n thi\u0300 n\u00ean xoa\u0301 ch\u01b0\u0301ng t\u01b0\u0300 tri\u0301ch kh\u00e2\u0301u hao cu\u0309a ca\u0301c tha\u0301ng sau \u0111i va\u0300 th\u01b0\u0323c hi\u00ea\u0323n ti\u0301nh la\u0323i.<\/em><\/p>\n<p><em>Vi\u0301 du\u0323 ch\u01b0a tri\u0301ch kh\u00e2\u0301u hao cho tha\u0301ng 4 nh\u01b0ng \u0111a\u0303 ti\u0301nh tha\u0301ng 5, 6, 7 thi\u0300 n\u00ean xoa\u0301 ch\u01b0\u0301ng t\u01b0\u0300 tri\u0301ch kh\u00e2\u0301u hao cho tha\u0301ng 5, 6, 7 \u0111i r\u00f4\u0300i ti\u0301nh la\u0323i t\u01b0\u0300 tha\u0301ng 4 \u0111\u00ea\u0301n tha\u0301ng 7.<\/em><\/p>\n<p>1. Va\u0300o ph\u00e2n h\u00ea\u0323 <strong>Ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh\\Tr\u00edch kh\u1ea5u hao TSC\u0110<\/strong>.<\/p>\n<p>2. Ch\u1ecdn th\u00e1ng ho\u1eb7c qu\u00fd ch\u01b0a tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<p>3. Nh\u1ea5n <strong>L\u1ea5y s\u1ed1 li\u1ec7u<\/strong>. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng tr\u00edch kh\u1ea5u hao TSC\u0110 d\u1ef1a v\u00e0o c\u00e1c th\u00f4ng tin \u0111\u00e3 khai b\u00e1o t\u1ea1i <strong>Danh s\u00e1ch TSC\u0110<\/strong>.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2020\/08\/3-Khauhaovshaomon-02.png\" \/><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA th\u00ec b\u1ecf qua c\u1ea3nh b\u00e1o n\u00e0y n\u1ebfu h\u00e0ng k\u1ef3 \u0111\u01a1n v\u1ecb \u0111\u00e3 v\u00e0o T\u1ed5ng h\u1ee3p\\ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c h\u1ea1ch to\u00e1n ph\u00e1t sinh t\u01b0\u01a1ng \u1ee9ng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o c\u00e1c k\u1ef3 ch\u01b0a t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. T\u1eeb \u0111\u00f3 gi\u00fap \u0111\u01a1n v\u1ecb ki\u1ec3m tra xem c\u00f2n thi\u1ebfu k\u1ef3 n\u00e0o&#8230;<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[143],"ht-kb-tag":[],"class_list":["post-6413","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-buoc-2-kiem-tra-chung-tu-so-sach"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6413","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=6413"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6413\/revisions"}],"predecessor-version":[{"id":69511,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/6413\/revisions\/69511"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=6413"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=6413"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=6413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}