{"id":1111,"date":"2015-07-09T09:00:56","date_gmt":"2015-07-09T09:00:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1111"},"modified":"2015-08-05T07:28:42","modified_gmt":"2015-08-05T07:28:42","slug":"hach-toan-trich-khau-hao-tai-san-co-dinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1111","title":{"rendered":"H\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1116\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-hach-toan-chi-phi-khau-hao-tai-san-co-dinh1.jpg\" alt=\"H\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh - anh chinh\" width=\"270\" height=\"180\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-hach-toan-chi-phi-khau-hao-tai-san-co-dinh1.jpg 730w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-hach-toan-chi-phi-khau-hao-tai-san-co-dinh1-300x199.jpg 300w\" sizes=\"(max-width: 270px) 100vw, 270px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong th\u1eddi gian 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;\">K\u1ebf to\u00e1n mu\u1ed1n h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c kho\u1ea3n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u01b0\u1edbc ti\u00ean ph\u1ea3i t\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 kh\u1ea5u hao TSC\u0110 trong k\u1ef3 theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-45-cua-bo-tai-chinh\/\" target=\"_blank\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a><\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea1n tham kh\u1ea3o t\u1ea1i \u0111\u00e2y: <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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau \u0111\u00e2y, <strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00e1ch h\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 theo \u0110i\u1ec1u 38<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC <\/a>b\u1eb1ng c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. \u0110\u1ecbnh k\u1ef3 t\u00ednh, tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, chi ph\u00ed kh\u00e1c<\/strong><\/span><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ecbnh k\u1ef3 t\u00ednh, tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<br \/>\nN\u1ee3 TK 623, 627, 641, 642, 811<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 214 &#8211; Hao m\u00f2n TSC\u0110<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. H\u1ea1ch to\u00e1n kh\u1ea5u hao\u00a0TSC\u0110 \u0111\u00e3 s\u1eed d\u1ee5ng, nh\u1eadn \u0111\u01b0\u1ee3c do \u0111i\u1ec1u chuy\u1ec3n trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/strong><\/span><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TSC\u0110 \u0111\u00e3 s\u1eed d\u1ee5ng, nh\u1eadn \u0111\u01b0\u1ee3c do \u0111i\u1ec1u chuy\u1ec3n trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi:<br \/>\nN\u1ee3 TK 211 &#8211; TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 336, 411 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 214 &#8211; Hao m\u00f2n TSC\u0110 (2141) (gi\u00e1 tr\u1ecb hao m\u00f2n).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. \u0110\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c ghi gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 ph\u1ea3i ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a TSC\u0110, B\u0110S\u0110T<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb hao m\u00f2n do gi\u1ea3m TSC\u0110 m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau:\u00a0<\/span><span style=\"font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-truong-hop-giam-tai-san-co-dinh-huu-hinh\/\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. \u0110\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u0110\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n khi t\u00ednh hao m\u00f2n v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ghi:<br \/>\n<\/span><span style=\"font-size: 12pt;\">N\u1ee3 TK 466 &#8211; Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 214 &#8211; Hao m\u00f2n TSC\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>5. \u0110\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i khi t\u00ednh hao m\u00f2n v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ghi:<br \/>\nN\u1ee3 TK 3533 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 214 &#8211; Hao m\u00f2n TSC\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>6. Tr\u01b0\u1eddng h\u1ee3p v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh doanh nghi\u1ec7p xem x\u00e9t l\u1ea1i th\u1eddi gian tr\u00edch kh\u1ea5u hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu do thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao v\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 m\u1ee9c kh\u1ea5u hao TSC\u0110 t\u0103ng l\u00ean so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch trong n\u0103m.\u00a0S\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao t\u0103ng, ghi:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 623, 627, 641, 642 (s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao t\u0103ng)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 214 &#8211; Hao m\u00f2n TSC\u0110<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu do thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao v\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110, m\u00e0 m\u1ee9c kh\u1ea5u hao TSC\u0110 gi\u1ea3m so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch trong n\u0103m.\u00a0S\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao gi\u1ea3m, ghi:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 214 &#8211; Hao m\u00f2n TSC\u0110<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 623, 627, 641, 642 (s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao gi\u1ea3m).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1ch tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng qua b\u00e0i vi\u1ebft sau<\/span><em><span style=\"font-size: 12pt;\">:\u00a0<\/span><\/em><span style=\"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 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. K\u1ebf to\u00e1n mu\u1ed1n h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c kho\u1ea3n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n..<\/p>\n","protected":false},"author":7,"featured_media":6145,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[133],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1111"}],"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=1111"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1111\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6145"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1111"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}