{"id":70985,"date":"2026-01-09T16:36:42","date_gmt":"2026-01-09T09:36:42","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=70985"},"modified":"2026-04-22T17:04:48","modified_gmt":"2026-04-22T10:04:48","slug":"gia-tri-con-lai-cua-tung-tai-san-co-dinh-theo-doi-tren-mimosa-thi-xem-o-dau","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/gia-tri-con-lai-cua-tung-tai-san-co-dinh-theo-doi-tren-mimosa-thi-xem-o-dau\/","title":{"rendered":"Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo d\u00f5i tr\u00ean iHOS K\u1ebf to\u00e1n th\u00ec xem \u1edf \u0111\u00e2u?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<ul>\n<li>\n<p data-path-to-node=\"2\">B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch theo d\u00f5i <b data-path-to-node=\"2\" data-index-in-node=\"55\">Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (GTCL)<\/b> c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n <b data-path-to-node=\"2\" data-index-in-node=\"117\">MISA iHOS K\u1ebf to\u00e1n <\/b>nh\u1eb1m x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c hao m\u00f2n l\u0169y k\u1ebf v\u00e0 GTCL c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 l\u00ean s\u1ed1 li\u1ec7u cho c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean <b data-path-to-node=\"3,1,0\" data-index-in-node=\"73\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>. B\u00e1o c\u00e1o n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng khi theo d\u00f5i chi ti\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean iHOS K\u1ebf to\u00e1n.<\/p>\n<\/li>\n<li>\u0110\u1ec3 xem<strong> Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong> c\u1ee7a chi ti\u1ebft T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, anh ch\u1ecb c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1eabu <b data-path-to-node=\"6,0\" data-index-in-node=\"53\">B\u00e1o c\u00e1o ki\u1ec3m k\u00ea TSC\u0110<\/b> ho\u1eb7c <b data-path-to-node=\"6,0\" data-index-in-node=\"79\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea TSC\u0110<\/b>\u00a0<\/li>\n<li>L\u01b0u \u00fd: Tr\u00ean <strong>S\u1ed5 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh S24-H<\/strong> kh\u00f4ng c\u00f3 c\u1ed9t <strong>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong><\/li>\n<\/ul>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o<strong> Menu B\u00e1o c\u00e1o\\T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn <strong>B\u00e1o c\u00e1o ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> ho\u1eb7c <strong>Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea TSC\u0110<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70987 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/KKTS.png\" alt=\"\" width=\"1068\" height=\"879\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/KKTS.png 1068w, \/ke-toan\/wp-content\/uploads\/2026\/01\/KKTS-300x247.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/01\/KKTS-1024x843.png 1024w, \/ke-toan\/wp-content\/uploads\/2026\/01\/KKTS-768x632.png 768w, \/ke-toan\/wp-content\/uploads\/2026\/01\/KKTS-50x41.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/01\/KKTS-60x49.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/01\/KKTS-100x82.png 100w\" sizes=\"auto, (max-width: 1068px) 100vw, 1068px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Khai b\u00e1o c\u00e1c tham s\u1ed1 tr\u00ean b\u00e1o c\u00e1o B\u00e1o c\u00e1o ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea TSC\u0110<\/p>\n<ul>\n<li>Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o: N\u0103m nay<\/li>\n<li>T\u00edch <strong>In theo s\u1ed1 l\u01b0\u1ee3ng khai b\u00e1o<\/strong> \u0111\u1ec3 l\u00ean b\u00e1o c\u00e1o \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n \u0111\u00e3 th\u00eam, n\u1ebfu kh\u00f4ng t\u00edch ch\u1ecdn th\u00ec b\u00e1o c\u00e1o hi\u1ec3n th\u1ecb m\u1eb7c \u0111\u1ecbnh l\u00e0 1<\/li>\n<li>T\u00edch <strong>L\u1ea5y s\u1ed1 li\u1ec7u l\u00ean c\u00e1c c\u1ed9t ki\u1ec3m k\u00ea <\/strong>\u0111\u1ec3 ph\u1ea7n m\u1ec1m hi\u1ec7n th\u1ecb <strong>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong><\/li>\n<li>T\u00edch <strong>In chi ti\u1ebft theo Ngu\u1ed3n (n\u1ebfu c\u1ea7n)<\/strong><\/li>\n<li>Nh\u1ea5n <strong>Xem b\u00e1o c\u00e1o<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70991 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/TS.png\" alt=\"\" width=\"661\" height=\"448\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/TS.png 661w, \/ke-toan\/wp-content\/uploads\/2026\/01\/TS-300x203.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/01\/TS-50x34.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/01\/TS-60x41.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/01\/TS-100x68.png 100w\" sizes=\"auto, (max-width: 661px) 100vw, 661px\" \/><\/p>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70993 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/TS2.png\" alt=\"\" width=\"1901\" height=\"794\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/TS2.png 1901w, \/ke-toan\/wp-content\/uploads\/2026\/01\/TS2-300x125.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/01\/TS2-1024x428.png 1024w, \/ke-toan\/wp-content\/uploads\/2026\/01\/TS2-768x321.png 768w, \/ke-toan\/wp-content\/uploads\/2026\/01\/TS2-50x21.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/01\/TS2-1536x642.png 1536w, \/ke-toan\/wp-content\/uploads\/2026\/01\/TS2-60x25.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/01\/TS2-100x42.png 100w\" sizes=\"auto, (max-width: 1901px) 100vw, 1901px\" \/><\/p>\n<h3>3. L\u01b0u \u00fd<\/h3>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 h\u1ebft kh\u1ea5u hao, hao m\u00f2n l\u0169y k\u1ebf ngh\u0129a l\u00e0 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i = 0 th\u00ec b\u00e1o c\u00e1o n\u00e0y s\u1ebd l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean <strong>B\u00e1o c\u00e1o thuy\u1ebft minh t\u00e0i ch\u00ednh B04\/BCTC<\/strong> \u1edf ch\u1ec9 ti\u00eau <strong>III. 9.1.3<\/strong>. Thuy\u1ebft minh chi ti\u1ebft TSC\u0110 h\u1eefu h\u00ecnh cu\u1ed1i n\u0103m \u0111\u00e3 kh\u1ea5u hao, hao m\u00f2n h\u1ebft nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng (chi ti\u1ebft t\u1eebng TSC\u0110, theo nguy\u00ean gi\u00e1) v\u00e0 <strong>III. 9.2.3<\/strong>. Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh cu\u1ed1i n\u0103m \u0111\u00e3 hao m\u00f2n, kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng (chi ti\u1ebft t\u1eebng TSC\u0110, nguy\u00ean gi\u00e1).<\/li>\n<li>\n<p data-start=\"0\" data-end=\"68\">Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u00fang, anh\/ch\u1ecb ki\u1ec3m tra:<\/p>\n<ol data-start=\"70\" data-end=\"586\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-start=\"70\" data-end=\"135\">\n<p data-start=\"73\" data-end=\"135\">\u0110\u00e3 t\u00ednh hao m\u00f2n cho n\u0103m hi\u1ec7n t\u1ea1i ch\u01b0a v\u00e0 ch\u1ee9ng t\u1eeb hao m\u00f2n \u0111\u00e3 ghi s\u1ed5 hay ch\u01b0a.<\/p>\n<\/li>\n<li data-start=\"136\" data-end=\"322\">\n<p data-start=\"139\" data-end=\"322\">N\u1ebfu \u0111\u00e3 ghi s\u1ed5 m\u00e0 gi\u00e1 tr\u1ecb v\u1eabn sai, anh\/ch\u1ecb t\u1ea1m b\u1ecf ghi b\u00fat to\u00e1n hao m\u00f2n, sau \u0111\u00f3 m\u1edf l\u1ea1i b\u00e1o c\u00e1o ki\u1ec3m k\u00ea TSC\u0110 \u0111\u1ec3 ki\u1ec3m tra nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u00f3 kh\u1edbp v\u1edbi cu\u1ed1i n\u0103m tr\u01b0\u1edbc kh\u00f4ng.<\/p>\n<\/li>\n<li data-start=\"323\" data-end=\"418\">\n<p data-start=\"326\" data-end=\"418\">N\u1ebfu ch\u01b0a kh\u1edbp, x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n b\u1ecb sai v\u00e0 v\u00e0o <strong data-start=\"372\" data-end=\"402\">Danh m\u1ee5c \\ T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> \u0111\u1ec3 ch\u1ec9nh s\u1eeda.<\/p>\n<\/li>\n<li data-start=\"419\" data-end=\"586\" data-is-last-node=\"\">\n<p data-start=\"422\" data-end=\"586\" data-is-last-node=\"\">V\u1edbi d\u1eef li\u1ec7u n\u0103m 2025, anh\/ch\u1ecb c\u0169ng c\u00f3 th\u1ec3 d\u00f9ng ch\u1ee9c n\u0103ng <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lay-so-du-tscd-tu-tt107-2017-tt-btc\/#3-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"479\" data-end=\"506\">L\u1ea5y s\u1ed1 d\u01b0 TSC\u0110 t\u1eeb TT107<\/strong><\/a> \u0111\u1ec3 l\u1ea5y l\u1ea1i danh m\u1ee5c t\u00e0i s\u1ea3n \u0111\u1ea7u n\u0103m 2025 \u0111\u00fang theo s\u1ed1 li\u1ec7u n\u0103m 2024 \u0111\u00e3 b\u00e1o c\u00e1o.<\/p>\n<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch theo d\u00f5i Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (GTCL) c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA iHOS K\u1ebf to\u00e1n nh\u1eb1m x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c hao m\u00f2n l\u0169y k\u1ebf v\u00e0 GTCL c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n t\u1ea1i m\u1ecdi th\u1eddi&#8230;<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[267],"ht-kb-tag":[],"class_list":["post-70985","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-b04-bctc-thuyet-minh-bao-cao-tai-chinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70985","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\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=70985"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70985\/revisions"}],"predecessor-version":[{"id":76725,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70985\/revisions\/76725"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=70985"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=70985"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=70985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}