{"id":31035,"date":"2024-10-31T11:25:55","date_gmt":"2024-10-31T04:25:55","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=31035"},"modified":"2025-06-04T16:29:11","modified_gmt":"2025-06-04T09:29:11","slug":"tinh-hao-mon-tscd-khong-dung-phan-he-tscd-va-pm-qlts","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tinh-hao-mon-tscd-khong-dung-phan-he-tscd-va-pm-qlts\/","title":{"rendered":"T\u00ednh hao m\u00f2n TSC\u0110 (Kh\u00f4ng d\u00f9ng ph\u00e2n h\u1ec7 TSC\u0110 v\u00e0 PM QLTS)"},"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 id=\"a-tscd-hinh-thanh-tu-nguon-nsnn-hoac-nguon-vien-tro-vay-no-nuoc-ngoai-phi-le-phi-de-lai-dung-cho-hoat-dong-hanh-chinh-hoat-dong-du-an-ghi\"><strong>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, ph\u00ed l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i 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<p>N\u01a1\u0323 TK 611, 612<\/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<p id=\"b-tscd-hinh-thanh-tu-quy-phuc-loi\"><strong>b. TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i:<\/strong><\/p>\n<p>N\u1ee3 TK 35332: Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/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<p id=\"c-ts-hinh-thanh-tu-quy-phat-trien-hoat-dong-su-nghiep\"><strong>c. TS h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/strong><\/p>\n<p>\u2013 Ti\u0301nh hao mo\u0300n TSC\u0110 (n\u00ea\u0301u du\u0300ng cho hoa\u0323t \u0111\u00f4\u0323ng ha\u0300nh chi\u0301nh), ghi:<\/p>\n<p>N\u01a1\u0323 TK 611, 612 \u2013 Chi phi\u0301 hoa\u0323t \u0111\u00f4\u0323ng<\/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<p>\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<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 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<p>\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<p>N\u1ee3 431 \u2013 C\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb (4311) (s\u1ed1 hao m\u00f2n v\u00e0 kh\u1ea5u hao \u0111\u00e3 t\u00ednh) (tr\u00edch)<\/p>\n<p>C\u00f3 TK 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) lu\u1ef9 k\u1ebf (4211) (s\u1ed1 hao m\u00f2n, kh\u1ea5u hao \u0111\u00e3 t\u00ednh)<\/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. Va\u0300o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn<strong> Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37941 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/21-cap-tren-cap-1.png\" alt=\"\" width=\"955\" height=\"676\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/21-cap-tren-cap-1.png 955w, \/2025\/wp-content\/uploads\/2025\/06\/21-cap-tren-cap-1-300x212.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/21-cap-tren-cap-1-768x544.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/21-cap-tren-cap-1-50x35.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/21-cap-tren-cap-1-60x42.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/21-cap-tren-cap-1-100x71.png 100w\" sizes=\"auto, (max-width: 955px) 100vw, 955px\" \/><\/p>\n<p>2. Nh\u1eadp th\u00f4ng tin\u00a0<strong>TK N\u1ee3, TK C\u00f3, S\u1ed1 ti\u1ec1n, Ngu\u1ed3n, MLNS.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38055 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/28-hao-mon.png\" alt=\"\" width=\"1048\" height=\"449\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/28-hao-mon.png 1048w, \/2025\/wp-content\/uploads\/2025\/06\/28-hao-mon-300x129.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/28-hao-mon-1024x439.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/28-hao-mon-768x329.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/28-hao-mon-50x21.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/28-hao-mon-60x26.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/28-hao-mon-100x43.png 100w\" sizes=\"auto, (max-width: 1048px) 100vw, 1048px\" \/><\/p>\n<p>3. Nh\u1ea5n\u00a0<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-31035","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\/31035","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\/31035\/revisions"}],"predecessor-version":[{"id":38057,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/31035\/revisions\/38057"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=31035"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=31035"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=31035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}