{"id":73807,"date":"2026-03-07T14:22:36","date_gmt":"2026-03-07T07:22:36","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=73807"},"modified":"2026-04-23T11:13:31","modified_gmt":"2026-04-23T04:13:31","slug":"huong-dan-hach-toan-tai-san-ket-cau-ha-tang-don-vi-truc-tiep-khai-thac-su-dung","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/huong-dan-hach-toan-tai-san-ket-cau-ha-tang-don-vi-truc-tiep-khai-thac-su-dung\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c s\u1eed d\u1ee5ng"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch hi\u1ec3n th\u1ecb t\u00e0i kho\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c ph\u00e1t sinh t\u0103ng, gi\u1ea3m v\u00e0 t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng b\u1ed9, h\u1ea1 t\u1ea7ng ch\u1ee3, h\u1ea1 t\u1ea7ng c\u1ea5p n\u01b0\u1edbc s\u1ea1ch h\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c s\u1eed d\u1ee5ng<\/p>\n

L\u01b0u \u00fd:<\/strong> <\/span>Hi\u1ec7n t\u1ea1i ph\u1ea7n m\u1ec1m ch\u01b0a h\u1ed7 tr\u1ee3 l\u1ea5y ch\u1ee9ng t\u1eeb t\u00e0i s\u1ea3n h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng b\u1ed9 t\u1eeb ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n sang iHOS K\u1ebf to\u00e1n m\u00e0 anh ch\u1ecb s\u1ebd h\u1ea1ch to\u00e1n th\u1ee7 c\u00f4ng t\u1ea1i Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/p>\n<\/div><\/div>\n

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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n

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2.1 Ghi t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng:<\/h4>\n

a. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao l\u00e0m nhi\u1ec7m v\u1ee5 tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, c\u0103n c\u1ee9 bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n, ghi:<\/p>\n

N\u1ee3 TK 212- T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng<\/p>\n

C\u00f3 TK 241- Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (2412).<\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 l\u00e0 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn t\u1eeb \u0111\u01a1n v\u1ecb kh\u00e1c, c\u0103n c\u1ee9 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao TSC\u0110, ghi:<\/p>\n

N\u1ee3 TK 212- T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng (nguy\u00ean gi\u00e1)<\/p>\n

C\u00f3 TK 215- Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf, n\u1ebfu c\u00f3)<\/p>\n

C\u00f3 TK 511- Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i).<\/p>\n

2.2 H\u1ea1ch to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng:<\/h4>\n

a. T\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng:\u00a0<\/p>\n

N\u1ee3 c\u00e1c TK 6113, 6123, 6423<\/p>\n

C\u00f3 TK 215- Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng.<\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p ti\u1ebfp nh\u1eadn TSC\u0110 l\u00e0 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng do \u0111i\u1ec1u chuy\u1ec3n t\u1eeb \u0111\u01a1n v\u1ecb kh\u00e1c, c\u0103n c\u1ee9 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao TSC\u0110, ghi:<\/p>\n

N\u1ee3 TK 212- T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng (nguy\u00ean gi\u00e1)<\/p>\n

C\u00f3 TK 215- Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng (gi\u00e1 tr\u1ecb hao m\u00f2n, kh\u1ea5u hao l\u0169y k\u1ebf, n\u1ebfu c\u00f3)<\/p>\n

C\u00f3 TK 511 – Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i).<\/p>\n

c. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u chuy\u1ec3n TSC\u0110 l\u00e0 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng cho \u0111\u01a1n v\u1ecb kh\u00e1c qu\u1ea3n l\u00fd theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, c\u0103n c\u1ee9 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, ghi:<\/p>\n

N\u1ee3 TK 811- Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n

N\u1ee3 TK 215- Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng (gi\u00e1 tr\u1ecb hao m\u00f2n, kh\u1ea5u hao l\u0169y k\u1ebf)<\/p>\n

C\u00f3 TK 212- T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng (nguy\u00ean gi\u00e1).<\/p>\n

d. Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 l\u00e0 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng, c\u0103n c\u1ee9 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan ghi gi\u1ea3m TSC\u0110, ghi:<\/p>\n

N\u1ee3 TK 811- Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n

N\u1ee3 TK 215- Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng (gi\u00e1 tr\u1ecb hao m\u00f2n, kh\u1ea5u hao l\u0169y k\u1ebf)<\/p>\n

C\u00f3 TK 212- T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng (nguy\u00ean gi\u00e1).<\/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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B\u01b0\u1edbc 1:<\/strong> Thi\u1ebft l\u1eadp t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n h\u1ea1 t\u1ea7ng k\u1ebft c\u1ea5u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/p>\n

B\u01b0\u1edbc 2:<\/strong> V\u00e0o T\u1ed5ng h\u1ee3p\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> h\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng<\/p>\n