Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

\n
<\/span>\u0110\u1ecbnh kho\u1ea3n<\/div>
\n
a. TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n NSNN ho\u0103\u0323c ngu\u00f4\u0300n vi\u00ea\u0323n tr\u01a1\u0323, vay n\u01a1\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i du\u0300ng cho hoa\u0323t \u0111\u00f4\u0323ng ha\u0300nh chi\u0301nh, hoa\u0323t \u0111\u00f4\u0323ng d\u01b0\u0323 a\u0301n, ghi:<\/strong><\/p>\n
N\u01a1\u0323 TK 154 \u2013 Chi phi\u0301 SXKD, di\u0323ch vu\u0323 d\u01a1\u0309 dang ho\u0103\u0323c:<\/p>\n
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
Co\u0301 TK 214 \u2013 Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n
b. TSC\u0110 mua b\u0103\u0300ng ngu\u1ed3n ph\u00ed \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300 \u0111\u1ec3 l\u1ea1i du\u0300ng cho hoa\u0323t \u0111\u00f4\u0323ng thu phi\u0301, l\u00ea\u0323 phi\u0301 khi tri\u0301ch kh\u00e2\u0301u hao, ghi:<\/strong><\/p>\n
N\u1ee3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 d\u1edf dang<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5<\/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
c. TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i:<\/strong><\/p>\n
N\u1ee3 TK 35332 \u2013 Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/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
d. TS h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/strong><\/p>\n
\u2013 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:<\/p>\n
N\u01a1\u0323 TK 154 \u2013 Chi phi\u0301 SXKD, di\u0323ch vu\u0323 d\u01a1\u0309 dang ho\u0103\u0323c:<\/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\u00f4\u0323ng 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
\u2013 Cu\u1ed1i n\u0103m, ph\u1ea3n \u00e1nh s\u1ed1 kh\u1ea5u hao, hao m\u00f2n \u0111\u00e3 tr\u00edch (t\u00ednh) trong n\u0103m:<\/p>\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>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m <\/div>
\n
1. Va\u0300o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/p>\n
$\"\"$ <\/p>\n
2. Khai b\u00e1o th\u00f4ng tin tr\u00ean\u00a0Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/strong><\/p>\n
\n
Nh\u1eadp\u00a0Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\n
Nh\u1eadp th\u00f4ng tin\u00a0Ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n
Nh\u1eadp th\u00f4ng tin chi ti\u1ebft c\u1ee7a ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
3. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
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-31029","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\/31029","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\/31029\/revisions"}],"predecessor-version":[{"id":38051,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/31029\/revisions\/38051"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=31029"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=31029"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=31029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}