{"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":"2026-07-09T11:43:43","modified_gmt":"2026-07-09T04:43:43","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":"<div class=\"su-accordion su-u-trim\">\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><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>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<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/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><\/p>\n<h3>2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/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>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<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 154 \u2013 Chi phi\u0301 SXKD, di\u0323ch vu\u0323 d\u01a1\u0309 dang ho\u1eb7c:<\/p>\n<p style=\"padding-left: 40px;\">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<p style=\"padding-left: 80px;\">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>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<ul>\n<li>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<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 154 \u2013 Chi phi\u0301 SXKD, di\u0323ch vu\u0323 d\u01a1\u0309 dang ho\u1eb7c:<\/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\u1ed9ng SXKD, di\u0323ch vu\u0323<\/p>\n<p style=\"padding-left: 80px;\">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>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<p style=\"padding-left: 40px;\">N\u1ee3 TK 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n<p style=\"padding-left: 80px;\">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><\/p>\n<h3>3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\Quy tr\u00ecnh\\<\/strong><strong>Tr\u00edch kh\u1ea5u hao TSC\u0110,\u00a0<\/strong>nh\u1ea5n<strong>\u00a0Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/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><strong>B\u01b0\u1edbc 2:<\/strong> 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><strong>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><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><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1eadp th\u00eam th\u00f4ng tin m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch b\u00ean tab\u00a0<strong>MLNS<\/strong>( n\u1ebfu thi\u1ebfu)<\/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><strong>B\u01b0\u1edbc 5:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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":5,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29231\/revisions"}],"predecessor-version":[{"id":52931,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29231\/revisions\/52931"}],"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}]}}