{"id":1007,"date":"2015-07-09T07:28:09","date_gmt":"2015-07-09T07:28:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1007"},"modified":"2015-08-05T06:44:54","modified_gmt":"2015-08-05T06:44:54","slug":"cach-trich-khau-hao-theo-phuong-phap-so-du-giam-dan-co-dieu-chinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1007","title":{"rendered":"C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1019\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh1.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh - anh chinh\" width=\"191\" height=\"191\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh1.jpg 209w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh1-150x150.jpg 150w\" sizes=\"(max-width: 191px) 100vw, 191px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 m\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0nhanh\u00a0thay \u0111\u1ed5i. Sau \u0111\u00e2y,\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00e1ch t\u00ednh kh\u1ea5u hao v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda cho ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>1. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo M\u1ee5c II Ph\u1ee5 l\u1ee5c 2 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch kh\u1ea5u hao TSC\u0110 theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh th\u1eddi gian kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span><\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh th\u1eddi gian kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-45-cua-bo-tai-chinh\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/a><\/strong> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft sau<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/xac-dinh-thoi-gian-trich-khau-hao-cua-tai-san-co-dinh-huu-hinh\/\">X\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111inh<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-viec-thay-doi-thoi-gian-trich-khau-hao-tai-san-co-dinh\/\">Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch kh\u1ea5u hao n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong c\u00e1c n\u0103m \u0111\u1ea7u theo c\u00f4ng th\u1ee9c d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1140 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh011.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh - cong thuc khau hao nam\" width=\"660\" height=\"94\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh011.jpg 660w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh011-300x43.jpg 300w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Trong \u0111\u00f3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1142 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh22.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh -ct ti le khau hao nhanh\" width=\"658\" height=\"107\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh22.jpg 658w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh22-300x49.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1586 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-duong-thang3.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh - ct ty le theo pp duong thang\" width=\"658\" height=\"143\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-duong-thang3.jpg 658w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-duong-thang3-300x65.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">H\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh x\u00e1c \u0111\u1ecbnh theo th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1138 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh41.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh - he so dieu chinh\" width=\"665\" height=\"193\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh41.jpg 665w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh41-300x87.jpg 300w\" sizes=\"(max-width: 665px) 100vw, 665px\" \/><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Nh\u1eefng n\u0103m cu\u1ed1i, khi m\u1ee9c kh\u1ea5u hao n\u0103m x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n n\u00f3i tr\u00ean b\u1eb1ng (ho\u1eb7c th\u1ea5p h\u01a1n) m\u1ee9c kh\u1ea5u hao t\u00ednh b\u00ecnh qu\u00e2n gi\u1eefa gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, th\u00ec k\u1ec3 t\u1eeb n\u0103m \u0111\u00f3 m\u1ee9c kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chia cho s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1ee9c tr\u00edch kh\u1ea5u hao h\u00e0ng th\u00e1ng b\u1eb1ng s\u1ed1 kh\u1ea5u hao ph\u1ea3i tr\u00edch c\u1ea3 n\u0103m chia cho 12 th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>2. V\u00ed d\u1ee5 c\u1ee5 th\u1ec3<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><em><u>V\u00ed d\u1ee5:<\/u><\/em><\/strong> C\u00f4ng ty A mua m\u1ed9t thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t c\u00e1c linh ki\u1ec7n \u0111i\u1ec7n t\u1eed m\u1edbi v\u1edbi nguy\u00ean gi\u00e1 l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng. Th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 (ban h\u00e0nh k\u00e8m theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/a>) l\u00e0 5 n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">X\u00e1c \u0111\u1ecbnh m\u1ee9c kh\u1ea5u hao h\u00e0ng n\u0103m nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1ef7 l\u1ec7 kh\u1ea5u hao h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng l\u00e0 20%.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1ef7 l\u1ec7 kh\u1ea5u hao nhanh theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n b\u1eb1ng 20% x 2 (h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh) = 40%<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><em><u>Tr\u1ea3 l\u1eddi:<\/u><\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1ee9c tr\u00edch kh\u1ea5u hao h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 theo b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0110\u01a1n v\u1ecb t\u00ednh: \u0110\u1ed3ng<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1139 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh51.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh - bang tinh KH\" width=\"655\" height=\"288\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh51.jpg 655w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-khau-hao-theo-so-du-giam-dan-co-dieu-chinh51-300x132.jpg 300w\" sizes=\"(max-width: 655px) 100vw, 655px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>Trong \u0111\u00f3:<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1ee9c kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb n\u0103m th\u1ee9 nh\u1ea5t \u0111\u1ebfn h\u1ebft n\u0103m th\u1ee9 3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 kh\u1ea5u hao nhanh (40%).<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1eeb n\u0103m th\u1ee9 4 tr\u1edf \u0111i, m\u1ee9c kh\u1ea5u hao h\u00e0ng n\u0103m b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (\u0111\u1ea7u n\u0103m th\u1ee9 4) chia cho s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (10.800.000 : 2 = 5.400.000). [V\u00ec t\u1ea1i n\u0103m th\u1ee9 4: m\u1ee9c kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n (10.800.000 x 40%= 4.320.000) th\u1ea5p h\u01a1n m\u1ee9c kh\u1ea5u hao t\u00ednh b\u00ecnh qu\u00e2n gi\u1eefa gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (10.800.000 : 2 = 5.400.000)].<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee9c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ebf to\u00e1n s\u1ebd ghi nh\u1eadn kho\u1ea3n tr\u00edch \u0111\u00f3, k\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1ch h\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:\u00a0<\/span><span style=\"font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-trich-khau-hao-tai-san-co-dinh\/\">C\u00e1ch h\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 m\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0nhanh\u00a0thay \u0111\u1ed5i. Sau \u0111\u00e2y,\u00a0K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1ch t\u00ednh kh\u1ea5u hao v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda cho ph\u01b0\u01a1ng ph\u00e1p n\u00e0y. 1. C\u00f4ng th\u1ee9c..<\/p>\n","protected":false},"author":7,"featured_media":6079,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[135],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1007"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1007"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1007\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6079"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1007"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}