{"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&#038;p=29231"},"modified":"2025-08-20T14:44:39","modified_gmt":"2025-08-20T07:44:39","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"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u0110\u1ecbnh kho\u1ea3n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>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<h4 id=\"a-tscd-hinh-thanh-tu-nguon-nsnn-lenh-chi-phi-duoc-khau-tru-de-lai-vien-tro-tai-tro\"><strong>a. 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<p>N\u01a1\u0323 TK 154 \u2013 Chi phi\u0301 SXKD, di\u0323ch vu\u0323 d\u01a1\u0309 dang ho\u0103\u0323c:<\/p>\n<p>N\u01a1\u0323 TK 6423 \u2013 Chi phi\u0301 qua\u0309n ly\u0301 cu\u0309a hoa\u0323t \u0111\u00f4\u0323ng SXKD, di\u0323ch vu\u0323<\/p>\n<p>Co\u0301 TK 214 \u2013 Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n<h4 id=\"b-tscd-hinh-thanh-tu-quy-phat-trien-hoat-dong-su-nghiep\"><strong>b. 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<ul>\n<li>Tri\u0301ch kh\u00e2\u0301u hao TSC\u0110 (n\u00ea\u0301u du\u0300ng cho hoa\u0323t \u0111\u00f4\u0323ng sa\u0309n xu\u00e2\u0301t, kinh doanh, di\u0323ch vu\u0323), ghi:<\/li>\n<\/ul>\n<p>N\u01a1\u0323 TK 154 \u2013 Chi phi\u0301 SXKD, di\u0323ch vu\u0323 d\u01a1\u0309 dang ho\u0103\u0323c:<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u01a1\u0323 TK 642 \u2013 Chi phi\u0301 qua\u0309n ly\u0301 cu\u0309a hoa\u0323t \u0111\u00f4\u0323ng SXKD, di\u0323ch vu\u0323<\/p>\n<p>Co\u0301 TK 214 \u2013 Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n<ul>\n<li>Cu\u1ed1i n\u0103m, ph\u1ea3n \u00e1nh s\u1ed1 kh\u1ea5u hao, hao m\u00f2n \u0111\u00e3 tr\u00edch (t\u00ednh) trong n\u0103m:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n<p>C\u00f3 TK 4311 \u2013 Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn\u00a0<strong>Tr\u00edch kh\u1ea5u hao TSC\u0110\\Tr\u00edch kh\u1ea5u hao TSC\u0110<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37743 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-1.png\" alt=\"\" width=\"942\" height=\"643\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-1.png 942w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-1-300x205.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-1-768x524.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-1-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-1-60x41.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-1-100x68.png 100w\" sizes=\"auto, (max-width: 942px) 100vw, 942px\" \/><\/p>\n<p>2. Ch\u1ecdn k\u1ef3 tr\u00edch kh\u1ea5u hao. Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37747 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-2.png\" alt=\"\" width=\"261\" height=\"105\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-2.png 261w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-2-50x20.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-2-60x24.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-2-100x40.png 100w\" sizes=\"auto, (max-width: 261px) 100vw, 261px\" \/><\/p>\n<p>3. Ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng t\u00e0i s\u1ea3n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37749 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-3.png\" alt=\"\" width=\"1064\" height=\"474\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-3.png 1064w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-3-300x134.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-3-1024x456.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-3-768x342.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-3-50x22.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-3-60x27.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-3-100x45.png 100w\" sizes=\"auto, (max-width: 1064px) 100vw, 1064px\" \/><\/p>\n<p>Nh\u1eadp th\u00eam th\u00f4ng tin <strong>MLNS.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37745 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-4.png\" alt=\"\" width=\"1064\" height=\"471\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-4.png 1064w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-4-300x133.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-4-1024x453.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-4-768x340.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-4-50x22.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-4-60x27.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-trich-khau-hao-4-100x44.png 100w\" sizes=\"auto, (max-width: 1064px) 100vw, 1064px\" \/><\/p>\n<p>4. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":23,"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\/23"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29231\/revisions"}],"predecessor-version":[{"id":44617,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29231\/revisions\/44617"}],"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}]}}