{"id":34623,"date":"2025-03-25T17:01:45","date_gmt":"2025-03-25T10:01:45","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34623"},"modified":"2026-07-01T11:57:52","modified_gmt":"2026-07-01T04:57:52","slug":"tai-san-co-dinh","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tai-san-co-dinh\/","title":{"rendered":"T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u nghi\u1ec7p v\u1ee5 t\u0103ng, gi\u1ea3m t\u00e0i s\u1ea3n t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ea1i \u0111\u01a1n v\u1ecb gi\u00e1o d\u1ee5c nh\u01b0 tr\u01b0\u1eddng m\u1ea7m non, ti\u1ec3u h\u1ecdc, THCS, THPT\u2026 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA Mimosa 2025.<\/p>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<h4 id=\"1-tang-tscd-trong-nam\">2.1. T\u0103ng TSC\u0110 trong n\u0103m<\/h4>\n<p><strong>2.1.1. Chuy\u1ec3n kho\u1ea3n mua TSC\u0110<\/strong><\/p>\n<p>N\u1ee3 TK 211, 213: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\/v\u00f4 h\u00ecnh<\/p>\n<p>C\u00f3 TK 1121: T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi<\/p>\n<p>N\u1ee3 TK 43141: Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\n<p>C\u00f3 TK 43142: Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n<p><em>N\u1ebfu \u0111\u01a1n v\u1ecb ch\u01b0a c\u00f3 PTH\u0110SN, cu\u1ed1i n\u0103m sau khi k\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0:\u00a0<strong>N\u1ee3 TK 4212\/C\u00f3 TK 43141<\/strong>\u00a0(V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>)<\/em><\/p>\n<p><strong>1.2. Mua TSC\u0110 ch\u01b0a thanh to\u00e1n<\/strong><\/p>\n<p>N\u1ee3 TK 211, 213: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\/v\u00f4 h\u00ecnh<\/p>\n<p>C\u00f3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n<p>(V\u00e0o ph\u00e2n h\u1ec7<strong>\u00a0T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\Khai b\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>. Sau khi khai b\u00e1o xong TSC\u0110, ch\u1ecdn h\u00ecnh th\u1ee9c mua TSC\u0110 l\u00e0 \u201c<strong>Mua TSC\u0110 ch\u01b0a thanh to\u00e1n\u201d).<\/strong><\/p>\n<p><strong>Chuy\u1ec3n ti\u1ec1n thanh to\u00e1n NCC mua TSC\u0110<\/strong><\/p>\n<p>N\u1ee3 TK 311: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n<p>C\u00f3 TK 1121: T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi:<\/p>\n<p>N\u1ee3 TK 43141: Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\n<p>C\u00f3 TK 43142: Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n<p><em>(V\u00e0o ph\u00e2n h\u1ec7<strong>\u00a0T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\Mua v\u00e0 ghi t\u0103ng TSC\u0110\\Mua TSC\u0110 b\u1eb1ng ti\u1ec1n g\u1eedi<\/strong>)<\/em><\/p>\n<p><em>N\u1ebfu \u0111\u01a1n v\u1ecb ch\u01b0a c\u00f3 PTH\u0110SN, cu\u1ed1i n\u0103m sau khi k\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0:\u00a0<strong>N\u1ee3 TK 4212\/C\u00f3 TK 43141<\/strong>\u00a0(V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>)<\/em><\/p>\n<h3 id=\"2-tinh-hao-mon-tscd\">2. T\u00ednh hao m\u00f2n TSC\u0110<\/h3>\n<p>N\u1ee3 TK 611: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/p>\n<p>C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>N\u1ee3 TK 43142: Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n<p>C\u00f3 TK 4211: Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, s\u1ef1 nghi\u1ec7p<\/p>\n<h3 id=\"4-ghi-giam-tscd\">. Ghi gi\u1ea3m TSC\u0110<\/h3>\n<p>N\u1ee3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110<\/p>\n<p>C\u00f3 TK 211, 213<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>N\u1ee3 TK 43142: Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n<p>C\u00f3 TK 211, 213<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u nghi\u1ec7p v\u1ee5 t\u0103ng, gi\u1ea3m t\u00e0i s\u1ea3n t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ea1i \u0111\u01a1n v\u1ecb gi\u00e1o d\u1ee5c nh\u01b0 tr\u01b0\u1eddng m\u1ea7m non, ti\u1ec3u h\u1ecdc, THCS, THPT\u2026 trong tr\u01b0\u1eddng h\u1ee3p&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[937],"ht-kb-tag":[],"class_list":["post-34623","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-nganh-giao-duc"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34623","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\/34623\/revisions"}],"predecessor-version":[{"id":49865,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34623\/revisions\/49865"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34623"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34623"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}