{"id":1055,"date":"2015-07-09T08:23:07","date_gmt":"2015-07-09T08:23:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1055"},"modified":"2015-08-05T06:58:21","modified_gmt":"2015-08-05T06:58:21","slug":"cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1055","title":{"rendered":"C\u00e1ch tr\u00edch kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1067\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham1.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m - anh chinh\" width=\"243\" height=\"162\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham1.jpg 1000w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham1-300x200.jpg 300w\" sizes=\"(max-width: 243px) 100vw, 243px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1ch\u00a0tr\u00edch kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m; \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t theo c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf; v\u00e0 c\u00f4ng su\u1ea5t s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng th\u1ea5p h\u01a1n \u00a050% c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1.\u00a0<\/strong><strong>C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo M\u1ee5c III 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 TSC\u0110 theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch kh\u1ea5u hao trong th\u00e1ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1081 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham2.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m - ct muc KH thang\" width=\"637\" height=\"115\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham2.jpg 637w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham2-300x54.jpg 300w\" sizes=\"(max-width: 637px) 100vw, 637px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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-1082 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham3.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m - ct KH binh quan don vi sp\" width=\"630\" height=\"106\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham3.jpg 630w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham3-300x50.jpg 300w\" sizes=\"(max-width: 630px) 100vw, 630px\" \/><\/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 n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng m\u1ee9c tr\u00edch kh\u1ea5u hao c\u1ee7a 12 th\u00e1ng trong n\u0103m, ho\u1eb7c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1083 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham4.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m - ct muc KH nam\" width=\"637\" height=\"116\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham4.jpg 637w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham4-300x55.jpg 300w\" sizes=\"(max-width: 637px) 100vw, 637px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf ho\u1eb7c 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 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<h2 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><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong><em><u>V\u00ed d\u1ee5:<\/u>\u00a0<\/em><\/strong><\/span><span style=\"font-size: 12pt;\">C\u00f4ng ty A mua m\u00e1y \u1ee7i \u0111\u1ea5t (m\u1edbi 100%) v\u1edbi nguy\u00ean gi\u00e1 450 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf c\u1ee7a m\u00e1y \u1ee7i n\u00e0y l\u00e0 30m<sup>3<\/sup>\/gi\u1edd. S\u1ea3n l\u01b0\u1ee3ng theo c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf c\u1ee7a m\u00e1y \u1ee7i n\u00e0y l\u00e0 2.400.000 m<sup>3<\/sup>. Kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u1ea1t \u0111\u01b0\u1ee3c trong n\u0103m th\u1ee9 nh\u1ea5t c\u1ee7a m\u00e1y \u1ee7i n\u00e0y l\u00e0:<\/span><\/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-1078 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham5.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m - bang SL cong suat\" width=\"665\" height=\"255\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham5.jpg 665w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham5-300x115.jpg 300w\" sizes=\"(max-width: 665px) 100vw, 665px\" \/><\/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 theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh 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 b\u00ecnh qu\u00e2n t\u00ednh cho 1 m<sup>3<\/sup> \u0111\u1ea5t \u1ee7i = 450 tri\u1ec7u \u0111\u1ed3ng: 2.400.000 m<sup>3<\/sup> = 187,5 \u0111\/m<sup>3<\/sup><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c tr\u00edch kh\u1ea5u hao c\u1ee7a m\u00e1y \u1ee7i \u0111\u01b0\u1ee3c t\u00ednh theo b\u1ea3ng sau:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1079 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham6.jpg\" alt=\"C\u00e1ch tr\u00edch kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m - bang trich KH\" width=\"657\" height=\"559\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham6.jpg 657w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-trich-khau-hao-theo-so-luong-khoi-luong-san-pham6-300x255.jpg 300w\" sizes=\"(max-width: 657px) 100vw, 657px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam c\u00e1ch tr\u00edch kh\u1ea5u hao theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c t\u1ea1i \u0111\u00e2y: <\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-phuong-phap-trich-khau-hao-tai-san-co-dinh\/\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-trich-khau-hao-theo-phuong-phap-duong-thang\/\">C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-trich-khau-hao-theo-phuong-phap-so-du-giam-dan-co-dieu-chinh\/\">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<\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch\u00a0tr\u00edch kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m; \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t theo..<\/p>\n","protected":false},"author":7,"featured_media":6100,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[129],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1055"}],"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=1055"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1055\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6100"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1055"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}