{"id":73849,"date":"2026-03-07T15:03:15","date_gmt":"2026-03-07T08:03:15","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=73849"},"modified":"2026-04-23T11:12:17","modified_gmt":"2026-04-23T04:12:17","slug":"huong-dan-hach-toan-tai-san-ket-cau-ha-tang-don-vi-duoc-giao-quan-ly-nhung-khong-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-duoc-giao-quan-ly-nhung-khong-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 \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd nh\u01b0ng kh\u00f4ng 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 giao th\u00f4ng, t\u00e0i s\u1ea3n h\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i, t\u00e0i s\u1ea3n h\u1ea1 t\u1ea7ng c\u1ea5p n\u01b0\u1edbc s\u1ea1ch, t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ch\u1ee3, t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7n c\u1ee5m c\u00f4ng nghi\u1ec7p, t\u00e0i s\u1ea3n h\u1ea1 t\u1ea7ng kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd nh\u01b0ng kh\u00f4ng 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. K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n<\/h3>\n
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Nh\u00f3m t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h<\/em><\/strong>\u1ea1<\/em><\/strong> t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s<\/em><\/strong>\u1ed5<\/em><\/strong> k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i <\/em><\/strong>s\u1ea3n<\/em><\/strong> g\u1ed3m c\u00f3 6 t\u00e0i kho\u1ea3n c\u1ea5p <\/em><\/strong>1<\/em><\/strong>:<\/em><\/strong><\/p>\n
a) T\u00e0i kho\u1ea3n 021- T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng giao th\u00f4ng<\/strong>, t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n
+ T\u00e0i kho\u1ea3n 02<\/em>11 <\/em>– Nguy\u00ean gi\u00e1 t\u00e0i s<\/em>\u1ea3<\/em>n k\u1ebft c\u1ea5u h\u1ea1 t<\/em>\u1ea7<\/em>ng giao th\u00f4ng:<\/em> Ph\u1ea3n \u00e1nh nguy\u00ean gi\u00e1 v\u00e0 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng giao th\u00f4ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n
+ T\u00e0i kho\u1ea3n 02<\/em>1<\/em>2- Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng giao th\u00f4ng:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u hao m\u00f2n l\u0169y k\u1ebf v\u00e0 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i s\u1ed1 li\u1ec7u hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng giao th\u00f4ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n
b) T\u00e0<\/strong>i<\/strong> kho\u1ea3n 022<\/strong> – T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i<\/strong>, t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n
+ T\u00e0i kho\u1ea3n 022<\/em>1<\/em>– Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i<\/em>: Ph\u1ea3n \u00e1nh nguy\u00ean gi\u00e1 v\u00e0 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n
+ T\u00e0i kho\u1ea3n 0222- Hao m\u00f2n l\u0169y k<\/em>\u1ebf<\/em> t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u hao m\u00f2n l\u0169y k\u1ebf v\u00e0 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i s\u1ed1 li\u1ec7u hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n
c) T\u00e0i kho\u1ea3n 023- T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea5p n\u01b0\u1edbc s\u1ea1ch<\/strong>, t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n
+ T\u00e0i kho\u1ea3n 023<\/em>1<\/em>– Nguy\u00ean gi<\/em>\u00e1<\/em> t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea5p n\u01b0\u1edbc s\u1ea1ch:<\/em> Ph\u1ea3n \u00e1nh nguy\u00ean gi\u00e1 v\u00e0 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea5p n\u01b0\u1edbc s\u1ea1ch \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n
+ T\u00e0i kho<\/em>\u1ea3<\/em>n 0232- Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s<\/em>\u1ea3<\/em>n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea5p n\u01b0\u1edbc s\u1ea1ch:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u hao m\u00f2n l\u0169y k\u1ebf v\u00e0 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i s\u1ed1 li\u1ec7u hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea5p n\u01b0\u1edbc s\u1ea1ch \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n
d) T\u00e0i kho\u1ea3n 024- T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ch<\/strong>\u1ee3<\/strong>, t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n
+ T\u00e0i kho\u1ea3n 0241- Nguy\u00ean gi<\/em>\u00e1<\/em> t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ch\u1ee3:<\/em> Ph\u1ea3n \u00e1nh nguy\u00ean gi\u00e1 v\u00e0 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ch\u1ee3 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n
+ T\u00e0i kho\u1ea3n 0242- Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s<\/em>\u1ea3<\/em>n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ch\u1ee3:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u hao m\u00f2n l\u0169y k\u1ebf v\u00e0 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i s\u1ed1 li\u1ec7u hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ch\u1ee3 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n
\u0111) T\u00e0i kho\u1ea3n 025- T\u00e0<\/strong>i<\/strong> s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ee5m c\u00f4ng nghi\u1ec7p<\/strong>, t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n
+ T\u00e0i kho\u1ea3n 0251- Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n k\u1ebft c<\/em>\u1ea5<\/em>u h\u1ea1 t\u1ea7ng c\u1ee5m c\u00f4ng nghi\u1ec7p:<\/em> Ph\u1ea3n \u00e1nh nguy\u00ean gi\u00e1 v\u00e0 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ee5m c\u00f4ng nghi\u1ec7p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n
+ T\u00e0i kho<\/em>\u1ea3<\/em>n 0252- Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ee5m c\u00f4ng nghi\u1ec7p:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u hao m\u00f2n l\u0169y k\u1ebf v\u00e0 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i s\u1ed1 li\u1ec7u hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ee5m c\u00f4ng nghi\u1ec7p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n
e) T\u00e0i kho\u1ea3n 029- T\u00e0<\/strong>i<\/strong> s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng kh\u00e1c<\/strong>, t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n
+ T\u00e0i kho\u1ea3n 0291- Nguy\u00ean gi<\/em>\u00e1<\/em> t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh nguy\u00ean gi\u00e1 v\u00e0 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng kh\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n
+ T\u00e0i kho\u1ea3n 0292- Hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u hao m\u00f2n l\u0169y k\u1ebf v\u00e0 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i s\u1ed1 li\u1ec7u hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng kh\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n<\/div><\/div>\n
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3. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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3.1 Khi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd ban \u0111\u1ea7u ho\u1eb7c khi ghi t\u0103ng nguy\u00ean gi\u00e1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, ghi:<\/p>\n
N\u1ee3 c\u00e1c TK 021 (0211), 022 (0221), 023 (0231), 024 (0241), 025 (0251), 029 (0291).<\/strong><\/p>\n
3.2. Khi ghi gi\u1ea3m nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, ghi:<\/p>\n
N\u1ee3 c\u00e1c TK 021 (0211), 022 (0221), 023 (0231), 024 (0241), 025 (0251), 029 (0291) (ghi \u00e2m).<\/strong><\/p>\n
3.3. Ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u t\u00ednh hao m\u00f2n trong n\u0103m c\u1ee7a t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, ghi:<\/p>\n
C\u00f3 c\u00e1c TK 021 (0212), 022 (0222), 023 (0232), 024 (0242), 025 (0252), 029 (0292).<\/strong><\/p>\n
3.4. Khi ghi gi\u1ea3m hao m\u00f2n t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, ghi:<\/p>\n
C\u00f3 c\u00e1c TK 021 (0212), 022 (0222), 023 (0232), 024 (0242), 025 (0252), 029 (0292) (ghi \u00e2m).<\/strong><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
<\/div>
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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
Nh\u1eadp c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n ph\u00e1t sinh trong n\u0103m li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp khai th\u00e1c s\u1eed d\u1ee5ng theo ph\u1ea7n \u0110\u1ecbnh kho\u1ea3n \u1edf m\u1ee5c 3. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/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":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[947],"ht-kb-tag":[],"class_list":["post-73849","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-san-ket-cau-ha-tang"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/73849","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=73849"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/73849\/revisions"}],"predecessor-version":[{"id":76973,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/73849\/revisions\/76973"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=73849"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=73849"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=73849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}