{"id":78143,"date":"2026-06-25T14:49:01","date_gmt":"2026-06-25T07:49:01","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=78143"},"modified":"2026-06-25T15:20:30","modified_gmt":"2026-06-25T08:20:30","slug":"tuy-chon-chi-phi-khau-hao-tscd-bo-sung-quy-phat-trien-hdsn","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tuy-chon-chi-phi-khau-hao-tscd-bo-sung-quy-phat-trien-hdsn\/","title":{"rendered":"T\u00f9y ch\u1ecdn Chi ph\u00ed kh\u1ea5u hao TSC\u0110 b\u1ed5 sung Qu\u1ef9 ph\u00e1t tri\u1ec3n H\u0110SN"},"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 \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn c\u00f3 ho\u1eb7c kh\u00f4ng h\u1ea1ch to\u00e1n b\u00fat to\u00e1n N\u1ee3 TK 421\/C\u00f3 TK 431 khi h\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/p>\n<p><strong>\u2013 Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R20:\u00a0<\/strong>T\u1ea1i c\u00e1c b\u00fat to\u00e1n tr\u00edch kh\u1ea5u hao TSC\u0110 c\u1ee7a ph\u00e2n h\u1ec7 TSC\u0110, \u0111\u1ed1i v\u1edbi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p th\u00ec h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n b\u00fat to\u00e1n N\u1ee3 TK 421\/C\u00f3 TK 431 khi tr\u00edch kh\u1ea5u hao v\u00e0 kh\u00f4ng th\u1ec3 x\u00f3a \u0111\u01b0\u1ee3c d\u00f2ng h\u1ea1ch to\u00e1n n\u00e0y. N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng h\u1ea1ch to\u00e1n b\u00fat to\u00e1n tr\u00edch kh\u1ea5u hao t\u1ea1i ph\u00e2n h\u1ec7 TSC\u0110 m\u00e0 h\u1ea1ch to\u00e1n th\u1ee7 c\u00f4ng b\u00fat to\u00e1n kh\u1ea5u hao t\u1ea1i ph\u00e2n h\u1ec7 nghi\u1ec7p v\u1ee5 kh\u00e1c t\u1ed1n nhi\u1ec1u th\u1eddi gian v\u00e0 d\u1ec5 sai s\u00f3t.<\/p>\n<p><strong>\u2013 K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R20:\u00a0<\/strong>T\u1ea1i m\u00e0n h\u00ecnh\u00a0<strong>Thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn\\Nghi\u1ec7p v\u1ee5\\Nghi\u1ec7p v\u1ee5 kh\u00e1c,<\/strong>\u00a0ph\u1ea7n m\u1ec1m b\u1ed5 sung th\u00eam l\u1ef1a ch\u1ecdn\u00a0<strong>Chi ph\u00ed kh\u1ea5u hao TSC\u0110 b\u1ed5 sung Qu\u1ef9 ph\u00e1t tri\u1ec3n H\u0110SN.<\/strong><\/p>\n<h3 id=\"2-cac-buoc-thuc-hien\">2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><strong>B\u01b0\u1edbc 1<\/strong>: V\u00e0o m\u1ee5c\u00a0<strong>Thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-78237\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/06\/Thiet-lap-06.png\" alt=\"\" width=\"1292\" height=\"500\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/06\/Thiet-lap-06.png 1292w, \/ke-toan\/wp-content\/uploads\/2026\/06\/Thiet-lap-06-300x116.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/06\/Thiet-lap-06-1024x396.png 1024w, \/ke-toan\/wp-content\/uploads\/2026\/06\/Thiet-lap-06-768x297.png 768w, \/ke-toan\/wp-content\/uploads\/2026\/06\/Thiet-lap-06-50x19.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/06\/Thiet-lap-06-60x23.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/06\/Thiet-lap-06-100x39.png 100w\" sizes=\"auto, (max-width: 1292px) 100vw, 1292px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Ch\u1ecdn m\u1ee5c\u00a0<strong>Nghi\u1ec7p v\u1ee5\\Nghi\u1ec7p v\u1ee5 kh\u00e1c.\u00a0<\/strong>Nh\u1ea5n<strong>\u00a0S\u1eeda.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-78147\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/06\/R20-13.png\" alt=\"\" width=\"1271\" height=\"624\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/06\/R20-13.png 1271w, \/ke-toan\/wp-content\/uploads\/2026\/06\/R20-13-300x147.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/06\/R20-13-1024x503.png 1024w, \/ke-toan\/wp-content\/uploads\/2026\/06\/R20-13-768x377.png 768w, \/ke-toan\/wp-content\/uploads\/2026\/06\/R20-13-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/06\/R20-13-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/06\/R20-13-100x49.png 100w\" sizes=\"auto, (max-width: 1271px) 100vw, 1271px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Kh\u00f4ng t\u00edch ch\u1ecdn v\u00e0o \u00f4\u00a0<strong>Chi ph\u00ed kh\u1ea5u hao TSC\u0110 b\u1ed5 sung Qu\u1ef9 ph\u00e1t tri\u1ec3n H\u0110SN\u00a0<\/strong>n\u1ebfu mu\u1ed1n h\u1ec7 th\u1ed1ng kh\u00f4ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n b\u00fat to\u00e1n N\u1ee3 TK 421\/C\u00f3 TK 431.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-78149\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/06\/R20-14.png\" alt=\"\" width=\"1283\" height=\"624\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/06\/R20-14.png 1283w, \/ke-toan\/wp-content\/uploads\/2026\/06\/R20-14-300x146.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/06\/R20-14-1024x498.png 1024w, \/ke-toan\/wp-content\/uploads\/2026\/06\/R20-14-768x374.png 768w, \/ke-toan\/wp-content\/uploads\/2026\/06\/R20-14-50x24.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/06\/R20-14-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/06\/R20-14-100x49.png 100w\" sizes=\"auto, (max-width: 1283px) 100vw, 1283px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn c\u00f3 ho\u1eb7c kh\u00f4ng h\u1ea1ch to\u00e1n b\u00fat to\u00e1n N\u1ee3 TK 421\/C\u00f3 TK 431 khi h\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian. \u2013 Tr\u01b0\u1edbc&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[963],"ht-kb-tag":[],"class_list":["post-78143","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r20"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78143","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=78143"}],"version-history":[{"count":2,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78143\/revisions"}],"predecessor-version":[{"id":78239,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78143\/revisions\/78239"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=78143"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=78143"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=78143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}