{"id":77959,"date":"2026-05-29T09:44:58","date_gmt":"2026-05-29T02:44:58","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=77959"},"modified":"2026-05-29T09:49:31","modified_gmt":"2026-05-29T02:49:31","slug":"tuy-chon-tscd-la-tai-san-hop-nhat-sap-nhap-de-hach-toan-dung","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tuy-chon-tscd-la-tai-san-hop-nhat-sap-nhap-de-hach-toan-dung\/","title":{"rendered":"T\u00f9y ch\u1ecdn TSC\u0110 l\u00e0 t\u00e0i s\u1ea3n h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u00fang"},"content":{"rendered":"<h3 id=\"1-tong-quan\">1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00f3 th\u1ec3 t\u00f9y ch\u1ecdn T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp \u0111\u1ec3 h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n \u0111\u00fang theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian ki\u1ec3m tra s\u1ed1 li\u1ec7u.<\/p>\n<h3 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\n<p>N\u0103m 2025 do s\u00e1p nh\u1eadp, thay \u0111\u1ed5i ch\u00ednh quy\u1ec1n 2 c\u1ea5p, c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u chuy\u1ec3n TSC\u0110 t\u1eeb \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3, b\u1ecb s\u00e1p nh\u1eadp sang \u0111\u01a1n v\u1ecb m\u1edbi.<\/p>\n<p>Theo h\u01b0\u1edbng d\u1eabn \u1edf TT24\/2024\/TT-BTC, khi nh\u1eadn TSC\u0110 t\u1eeb \u0111\u01a1n v\u1ecb kh\u00e1c chuy\u1ec3n sang th\u00ec h\u1ea1ch to\u00e1n:\u00a0<strong>N\u1ee3 TK 211\/C\u00f3 TK 511 (GTCL), C\u00f3 TK 214 (HMLK).<\/strong><\/p>\n<p>Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 1010\/BTC-QLKT, khi nh\u1eadn b\u00e0n giao t\u00e0i s\u1ea3n th\u00ec h\u1ea1ch to\u00e1n:\u00a0<strong>N\u1ee3 TK 211\/C\u00f3 TK 421 (GTCL), C\u00f3 TK 214 (HMLK).<\/strong><\/p>\n<p><strong>\u2013 Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R19:\u00a0<\/strong>Khi l\u1ea5y ch\u1ee9ng t\u1eeb ghi t\u0103ng t\u1eeb \u1ee9ng d\u1ee5ng\u00a0<strong>T\u00e0i s\u1ea3n<\/strong>\u00a0v\u1ec1 \u1ee9ng d\u1ee5ng\u00a0<strong>K\u1ebf to\u00e1n,<\/strong> \u0111\u1ed1i v\u1edbi TSC\u0110 t\u0103ng m\u1edbi \u0111\u00e3 c\u00f3 hao m\u00f2n l\u0169y k\u1ebf th\u00ec ph\u1ea7n m\u1ec1m \u0111ang h\u1ea1ch to\u00e1n N\u1ee3 TK 211\/C\u00f3 TK 1351 (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i), C\u00f3 TK 214 (Hao m\u00f2n l\u0169y k\u1ebf), d\u1eabn \u0111\u1ebfn vi\u1ec7c s\u1ed1 li\u1ec7u cu\u1ed1i n\u0103m b\u1ecb sai, b\u1ea1n ph\u1ea3i s\u1eeda th\u1ee7 c\u00f4ng t\u1ed1n nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c, d\u1ec5 sai s\u00f3t.<\/p>\n<p><strong>\u2013 K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R19:\u00a0<\/strong>Khi th\u00eam m\u1edbi TSC\u0110 \u1edf ph\u00e2n h\u1ec7\u00a0<strong>Danh m\u1ee5c\\T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, t\u1ea1i m\u1ee5c\u00a0<strong>Th\u00f4ng tin hao m\u00f2n, kh\u1ea5u hao,<\/strong>\u00a0b\u1ea1n c\u00f3 th\u1ec3 ch\u1ecdn t\u00edch v\u00e0o \u00f4\u00a0<strong>L\u00e0 t\u00e0i s\u1ea3n h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp.\u00a0<\/strong>L\u00fac n\u00e0y, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ghi t\u0103ng\u00a0<strong>N\u1ee3 TK 211\/C\u00f3 TK 421 (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i), C\u00f3 TK 214 (Hao m\u00f2n l\u0169y k\u1ebf).<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-77961\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/05\/R19-78.jpg\" alt=\"\" width=\"759\" height=\"944\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/05\/R19-78.jpg 759w, \/ke-toan\/wp-content\/uploads\/2026\/05\/R19-78-241x300.jpg 241w, \/ke-toan\/wp-content\/uploads\/2026\/05\/R19-78-40x50.jpg 40w, \/ke-toan\/wp-content\/uploads\/2026\/05\/R19-78-48x60.jpg 48w, \/ke-toan\/wp-content\/uploads\/2026\/05\/R19-78-80x100.jpg 80w\" sizes=\"auto, (max-width: 759px) 100vw, 759px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00f3 th\u1ec3 t\u00f9y ch\u1ecdn T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp \u0111\u1ec3 h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n \u0111\u00fang theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian ki\u1ec3m tra s\u1ed1 li\u1ec7u. 2. Chi ti\u1ebft&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[955],"ht-kb-tag":[],"class_list":["post-77959","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r19"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77959","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\/57"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=77959"}],"version-history":[{"count":2,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77959\/revisions"}],"predecessor-version":[{"id":77969,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77959\/revisions\/77969"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=77959"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=77959"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=77959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}