{"id":29231,"date":"2024-10-17T11:39:29","date_gmt":"2024-10-17T04:39:29","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=29231"},"modified":"2026-10-02T10:02:52","modified_gmt":"2026-10-02T03:02:52","slug":"trich-khau-hao-tai-san-co-dinh","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/trich-khau-hao-tai-san-co-dinh\/","title":{"rendered":"Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Theo d\u00f5i tr\u00ean MISA Mimosa 2025)"},"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 tr\u00edch kh\u1ea5u hao TSC\u0110 theo d\u00f5i tr\u00ean ph\u1ea7n m\u1ec1m MISA Mimosa 2025 x\u00e1c \u0111\u1ecbnh b\u00fat to\u00e1n h\u00e0ng th\u00e1ng ho\u1eb7c qu\u00fd theo ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n, l\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u kh\u1ea5u hao ph\u1ee5c v\u1ee5 h\u1ea1ch to\u00e1n, b\u00e1o c\u00e1o, quy\u1ebft to\u00e1n.<\/p>\n
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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H\u00e0ng th\u00e1ng\/qu\u00fd, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n t\u00ednh kh\u1ea5u hao cho t\u00e0i s\u1ea3n.<\/p>\n
2.1. TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n NSNN, l\u1ec7nh chi, ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i, vi\u1ec7n tr\u1ee3 t\u00e0i tr\u1ee3:\u00a0<\/strong><\/h4>\n
N\u01a1\u0323 TK 154 \u2013 Chi phi\u0301 SXKD, di\u0323ch vu\u0323 d\u01a1\u0309 dang ho\u1eb7c:<\/p>\n
N\u01a1\u0323 TK 6423 \u2013 Chi phi\u0301 qua\u0309n ly\u0301 cu\u0309a hoa\u0323t \u0111\u1ed9ng SXKD, di\u0323ch vu\u0323<\/p>\n
Co\u0301 TK 214 \u2013 Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n
2.2. TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/strong><\/h4>\n
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Tri\u0301ch kh\u00e2\u0301u hao TSC\u0110 (n\u00ea\u0301u du\u0300ng cho hoa\u0323t \u0111\u1ed9ng sa\u0309n xu\u00e2\u0301t, kinh doanh, di\u0323ch vu\u0323), ghi:<\/li>\n<\/ul>\n
N\u01a1\u0323 TK 154 \u2013 Chi phi\u0301 SXKD, di\u0323ch vu\u0323 d\u01a1\u0309 dang ho\u1eb7c:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u01a1\u0323 TK 642 \u2013 Chi phi\u0301 qua\u0309n ly\u0301 cu\u0309a hoa\u0323t \u0111\u1ed9ng SXKD, di\u0323ch vu\u0323<\/p>\n
Co\u0301 TK 214 \u2013 Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n
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K\u1ebft chuy\u1ec3n s\u1ed1 kh\u1ea5u hao TSC\u0110 trong k\u1ef3 ph\u1ea3i b\u1ed5 sung v\u00e0o Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/li>\n<\/ul>\n
N\u1ee3 TK 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n
C\u00f3 TK 4311 \u2013 Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
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B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\Quy tr\u00ecnh\\<\/strong>Tr\u00edch kh\u1ea5u hao TSC\u0110,\u00a0<\/strong>nh\u1ea5n\u00a0Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 tr\u00edch kh\u1ea5u hao. Nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Ph\u1ea7n m\u1ec1m t\u1ef1 hi\u1ec3n th\u1ecb s\u1ed1 kh\u1ea5u hao c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n c\u00f3 thi\u1ebft l\u1eadp tr\u00edch kh\u1ea5u hao v\u00e0 c\u00f2n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i trong k\u1ef3.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1eadp th\u00eam th\u00f4ng tin m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch b\u00ean tab\u00a0MLNS<\/strong>( n\u1ebfu thi\u1ebfu)<\/p>\n
$\"\"$ <\/p>\n
N\u1ebfu mu\u1ed1n x\u00f3a d\u00f2ng th\u1eeba tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u hao anh\/ch\u1ecb nh\u1ea5n Ctrl+ Delete.<\/p>\n
B\u01b0\u1edbc 5:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n<\/div><\/div>\n
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4. L\u01b0u \u00fd ph\u00e2n bi\u1ec7t tr\u00edch kh\u1ea5u hao v\u00e0 t\u00ednh hao m\u00f2n<\/h3>\n
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4.1. Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h4>\n
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Hao m\u00f2n l\u00e0 thu\u1eadt ng\u1eef d\u00f9ng trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p v\u00e0 c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 theo d\u00f5i m\u1ee9c gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n theo th\u1eddi gian, \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng:
\n\u2022 C\u01a1 quan nh\u00e0 n\u01b0\u1edbc
\n\u2022 \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ho\u1ea1t \u0111\u1ed9ng theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 (kh\u00f4ng kinh doanh)
\n\u2022 C\u00e1c t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc giao cho \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd theo ch\u1ebf \u0111\u1ed9 t\u00e0i s\u1ea3n c\u00f4ng<\/li>\n
Hao m\u00f2n \u0111\u01b0\u1ee3c t\u00ednh\u00a01 l\u1ea7n\/n\u0103m v\u00e0o th\u00e1ng 12<\/strong>, tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5.<\/li>\n
Tr\u00ean ph\u1ea7n m\u1ec1m khi khai b\u00e1o t\u00e0i s\u1ea3n t\u00ednh hao m\u00f2n th\u00ec kh\u00f4ng nh\u1eadp T\u1ef7 l\u1ec7 SD v\u00e0o SXKD l\u00e0 0.<\/strong><\/li>\n<\/ul>\n
4.2. Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h4>\n
Kh\u1ea5u hao ch\u1ec9 \u00e1p d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o\u00a0ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu<\/strong>\u00a0ho\u1eb7c\u00a0t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh<\/strong>. C\u1ee5 th\u1ec3, ph\u1ea3i tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c m\u1ed9t trong c\u00e1c nh\u00f3m sau:<\/p>\n
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TSC\u0110 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i\u00a0t\u00ednh \u0111\u1ee7 kh\u1ea5u hao v\u00e0o gi\u00e1 d\u1ecbch v\u1ee5<\/strong>\u00a0theo quy \u0111\u1ecbnh.<\/li>\n
TSC\u0110 \u0111\u01b0\u1ee3c\u00a0s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft<\/strong>\u00a0m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi.<\/li>\n<\/ol>\n
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Nguy\u00ean t\u1eafc t\u00ednh kh\u1ea5u hao tu\u00e2n theo\u00a0quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p<\/strong>.<\/li>\n
Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u tr\u00edch kh\u1ea5u hao:\u00a0t\u1eeb ng\u00e0y t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng \u0111\u1ec3 kinh doanh\/cho thu\u00ea\/li\u00ean doanh<\/strong>.<\/li>\n
Tr\u00ean ph\u1ea7n m\u1ec1m khi khai b\u00e1o t\u00e0i s\u1ea3n ch\u1ec9 tr\u00edch kh\u1ea5u hao th\u00ec ch\u1ecdn T\u1ef7 l\u1ec7 SD v\u00e0o SXKD l\u00e0 100%.<\/strong><\/li>\n<\/ul>\n
4.3. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n d\u00f9ng h\u1ed7n h\u1ee3p<\/strong><\/h4>\n
N\u1ebfu t\u00e0i s\u1ea3n v\u1eeba d\u00f9ng cho ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, v\u1eeba d\u00f9ng cho kinh doanh:<\/p>\n
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\u0110\u01a1n v\u1ecb t\u00ednh to\u00e1n, x\u00e1c \u0111\u1ecbnh\u00a0t\u1ed5ng gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 kh\u1ea5u hao trong n\u0103m<\/strong>\u00a0theo m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m<\/li>\n
Sau \u0111\u00f3, \u0111\u01a1n v\u1ecb ph\u1ea3i\u00a0ph\u00e2n b\u1ed5 s\u1ed1 kh\u1ea5u hao<\/strong>\u00a0\u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft, v\u00e0\u00a0h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ph\u1ea7n c\u00f2n l\u1ea1i<\/strong><\/li>\n
Tr\u00ean ph\u1ea7n m\u1ec1m khi khai b\u00e1o t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng h\u1ed7n h\u1ee3p th\u00ec ch\u1ecdn T\u1ef7 l\u1ec7 SD v\u00e0o SXKD t\u01b0\u01a1ng \u1ee9ng<\/strong><\/li>\n<\/ul>\n
T\u00f3m l\u1ea1i:<\/strong><\/p>\n
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Hao m\u00f2n<\/strong>: d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng c\u00f4ng, kh\u00f4ng kinh doanh \u2192 t\u00ednh 1 l\u1ea7n\/n\u0103m.<\/li>\n
Kh\u1ea5u hao<\/strong>: d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c t\u1ef1 ch\u1ee7 \u2192 t\u00ednh theo quy \u0111\u1ecbnh doanh nghi\u1ec7p, tr\u00edch kh\u1ea5u hao theo th\u00e1ng\/qu\u00fd<\/li>\n
T\u00e0i s\u1ea3n d\u00f9ng h\u1ed7n h\u1ee3p \u2192 ph\u1ea3i t\u00ednh\u00a0c\u1ea3 hai<\/strong>. H\u00e0ng th\u00e1ng\/qu\u00fd t\u00ednh kh\u1ea5u hao tr\u01b0\u1edbc, cu\u1ed1i n\u0103m l\u00e0m ch\u1ee9ng t\u1eeb t\u00ednh hao m\u00f2n<\/li>\n
Ngo\u00e0i ra \u0111\u01a1n v\u1ecb r\u1ea5t hay nh\u1ea7m kh\u00e1i ni\u1ec7m kh\u1ea5u hao v\u00e0 hao m\u00f2n, c\u1ea7n h\u1ecfi k\u1ef9 \u0111\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn ch\u00ednh x\u00e1c<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":71,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[241],"ht-kb-tag":[],"class_list":["post-29231","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tai-san-co-dinh"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29231","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/71"}],"version-history":[{"count":5,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29231\/revisions"}],"predecessor-version":[{"id":58929,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29231\/revisions\/58929"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=29231"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=29231"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=29231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}