{"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":"2025-03-25T17:01:45","modified_gmt":"2025-03-25T10:01:45","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 id=\"1-tang-tscd-trong-nam\">1. T\u0103ng TSC\u0110 trong n\u0103m<\/h3>\n<p><strong>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=\"3-trich-khau-hao-tscd\">3. Tr\u00edch kh\u1ea5u hao TSC\u0110<\/h3>\n<p>N\u1ee3 TK 154: Chi ph\u00ed SXKD, d\u1ecbch v\u1ee5 d\u1edf dang<\/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 43141: Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\n<h3 id=\"4-ghi-giam-tscd\">4. 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\u0103ng TSC\u0110 trong n\u0103m 1.1. Chuy\u1ec3n kho\u1ea3n mua TSC\u0110 N\u1ee3 TK 211, 213: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\/v\u00f4 h\u00ecnh C\u00f3 TK 1121: T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c \u0110\u1ed3ng th\u1eddi ghi N\u1ee3 TK 43141: Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p C\u00f3 TK 43142: Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t&#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":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34623\/revisions"}],"predecessor-version":[{"id":34627,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34623\/revisions\/34627"}],"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}]}}