{"id":1033,"date":"2015-07-09T07:47:55","date_gmt":"2015-07-09T07:47:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1033"},"modified":"2015-08-05T06:47:13","modified_gmt":"2015-08-05T06:47:13","slug":"cach-trich-khau-hao-theo-phuong-phap-duong-thang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1033","title":{"rendered":"C\u00e1ch tr\u00edch kh\u1ea5u hao TSC\u0110 theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1036\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-duong-thang1.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng - anh chinh\" width=\"248\" height=\"225\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-duong-thang1.jpg 375w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-duong-thang1-300x272.jpg 300w\" sizes=\"(max-width: 248px) 100vw, 248px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao theo m\u1ee9c t\u00ednh \u1ed5n \u0111\u1ecbnh t\u1eebng n\u0103m v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo M\u1ee5c I 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> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c tr\u00edch kh\u1ea5u hao trung b\u00ecnh h\u00e0ng n\u0103m:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1052 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-duong-thang2.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng - ct muc trich KH tb nam\" width=\"647\" height=\"105\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-duong-thang2.jpg 647w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-tai-san-co-dinh-theo-phuong-phap-duong-thang2-300x49.jpg 300w\" sizes=\"(max-width: 647px) 100vw, 647px\" \/><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c tr\u00edch kh\u1ea5u hao trung b\u00ecnh 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 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian tr\u00edch kh\u1ea5u hao hay nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thay \u0111\u1ed5i, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ee9c tr\u00edch kh\u1ea5u hao trung b\u00ecnh c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chia (:) cho th\u1eddi gian tr\u00edch kh\u1ea5u hao x\u00e1c \u0111\u1ecbnh l\u1ea1i ho\u1eb7c th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u00f2n l\u1ea1i (\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa th\u1eddi gian tr\u00edch kh\u1ea5u hao \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u1eeb th\u1eddi gian \u0111\u00e3 tr\u00edch kh\u1ea5u hao) c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c tr\u00edch kh\u1ea5u hao cho n\u0103m cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 hi\u1ec7u s\u1ed1 gi\u1eefa nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 s\u1ed1 kh\u1ea5u hao l\u0169y k\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ebfn n\u0103m tr\u01b0\u1edbc n\u0103m cu\u1ed1i c\u00f9ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. V\u00ed d\u1ee5 c\u1ee5 th\u1ec3<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>V\u00ed d\u1ee5:<\/u><\/em><\/strong> C\u00f4ng ty A mua m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (m\u1edbi 100%) v\u1edbi gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 119 tri\u1ec7u \u0111\u1ed3ng, chi\u1ebft kh\u1ea5u mua h\u00e0ng l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng, chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 3 tri\u1ec7u \u0111\u1ed3ng, chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed l\u00e0 3 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Bi\u1ebft r\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt l\u00e0 12 n\u0103m, th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u1ef1 ki\u1ebfn l\u00e0 10 n\u0103m, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng v\u00e0o ng\u00e0y 01\/01\/2013<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau 5 n\u0103m s\u1eed d\u1ee5ng, doanh nghi\u1ec7p n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1edbi t\u1ed5ng chi ph\u00ed l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng, th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u00e0 6 n\u0103m (t\u0103ng 1 n\u0103m so v\u1edbi th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u00e3 \u0111\u0103ng k\u00fd ban \u0111\u1ea7u), ng\u00e0y ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng l\u00e0 01\/01\/2018.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch kh\u1ea5u hao qua c\u00e1c n\u0103m?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>Tr\u1ea3 l\u1eddi:<\/u><\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Tr\u01b0\u1eddng h\u1ee3p a:<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh = 119 tri\u1ec7u &#8211; 5 tri\u1ec7u + 3 tri\u1ec7u + 3 tri\u1ec7u = 120 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c tr\u00edch kh\u1ea5u hao trung b\u00ecnh h\u00e0ng n\u0103m = 120 tri\u1ec7u : 10 n\u0103m =12 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c tr\u00edch kh\u1ea5u hao trung b\u00ecnh h\u00e0ng th\u00e1ng = 12 tri\u1ec7u \u0111\u1ed3ng: 12 th\u00e1ng = 1 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng n\u0103m, doanh nghi\u1ec7p tr\u00edch 12 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f3 v\u00e0o chi ph\u00ed kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. \u00a0Tr\u01b0\u1eddng h\u1ee3p b:<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh = 120 tri\u1ec7u \u0111\u1ed3ng + 30 tri\u1ec7u \u0111\u1ed3ng = 150 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 kh\u1ea5u hao l\u0169y k\u1ebf \u0111\u00e3 tr\u00edch = 12 tri\u1ec7u \u0111\u1ed3ng (x) 5 n\u0103m = 60 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n = 150 tri\u1ec7u \u0111\u1ed3ng &#8211; 60 tri\u1ec7u \u0111\u1ed3ng = 90 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c tr\u00edch kh\u1ea5u hao trung b\u00ecnh h\u00e0ng n\u0103m = 90 tri\u1ec7u \u0111\u1ed3ng : 6 n\u0103m = 15 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c tr\u00edch kh\u1ea5u hao trung b\u00ecnh h\u00e0ng th\u00e1ng = 15.000.000 \u0111\u1ed3ng : 12 th\u00e1ng =1.250.000 \u0111\u1ed3ng\/ th\u00e1ng<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb n\u0103m 2018 tr\u1edf \u0111i, doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao v\u00e0o chi ph\u00ed kinh doanh m\u1ed7i th\u00e1ng 1.250.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1eeba \u0111\u01b0\u1ee3c n\u00e2ng c\u1ea5p.<\/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, <strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> 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>Tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao theo m\u1ee9c t\u00ednh \u1ed5n \u0111\u1ecbnh t\u1eebng n\u0103m v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh. 1. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p..<\/p>\n","protected":false},"author":7,"featured_media":6082,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[126],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1033"}],"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=1033"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1033\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6082"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1033"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}