{"id":15242,"date":"2015-10-07T05:53:59","date_gmt":"2015-10-07T05:53:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15242"},"modified":"2015-10-12T23:43:55","modified_gmt":"2015-10-12T23:43:55","slug":"huong-dan-hoan-thien-ho-so-chung-tu-hach-toan-ke-toan-tscd-phan1","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15242","title":{"rendered":"H\u01b0\u1edbng d\u1eabn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n TSC\u0110, CCDC (Ph\u1ea7n 1)"},"content":{"rendered":"

\"H\u01b0\u1edbng<\/h2>\n
Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p. T\u00f9y theo \u00a0m\u1ed7i m\u00f4 h\u00ecnh v\u00e0 l\u0129nh v\u1ef1c kinh doanh \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 nh\u1eefng quy tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 h\u1ed3 s\u01a1 kh\u00e1c nhau. K\u1ebf to\u00e1n Centax<\/a> xin H\u01b0\u1edbng d\u1eabn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n TSC\u0110 CCDC Ph\u1ea7n 1<\/strong><\/span><\/div>\n

Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 quy tr\u00ecnh \u00a0qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc trong doanh nghi\u1ec7p<\/span><\/h2>\n
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  • N\u1ed9i dung qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc trong doanh nghi\u1ec7p hi\u1ec7n nay t\u1ed3n t\u1ea1i nhi\u1ec1u b\u1ea5t c\u1eadp, \u0111\u1eb7c bi\u1ec7t t\u1ea1i c\u00e1c doanh nghi\u1ec7p ngo\u00e0i qu\u1ed1c doanh c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba. T\u00ecnh tr\u1ea1ng b\u1ea5t c\u1eadp \u0111\u00f3 l\u00e0: ph\u1ea7n l\u1edbn doanh nghi\u1ec7p kh\u00f4ng c\u00f3\/l\u01b0u tr\u1eef h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ebf to\u00e1n c\u0169ng kh\u00f4ng quan t\u00e2m ho\u1eb7c kh\u00f4ng r\u00f5 ph\u1ea3i ho\u00e0n thi\u1ec7n v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n ra sao, trong khi \u0111\u00f3 h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 l\u1ea1i ch\u00ednh l\u00e0 c\u0103n c\u1ee9 duy nh\u1ea5t \u0111\u1ec3 l\u1eadp th\u1ebb t\u00e0i s\u1ea3n, ghi s\u1ed5 t\u00e0i s\u1ea3n, l\u1eadp b\u1ea3ng v\u00e0 t\u00ednh kh\u1ea5u hao ho\u1eb7c b\u1ea3ng ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/li>\n
  • V\u00ed d\u1ee5:<\/strong> m\u1ed9t ng\u01b0\u1eddi ch\u1ee7 doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u00f3 kinh doanh v\u1edbi m\u00f4 h\u00ecnh h\u1ed9 kinh doanh c\u00e1 th\u1ec3, c\u00f4ng vi\u1ec7c kinh doanh ph\u00e1t \u0111\u1ea1t, sau \u0111\u00f3 chuy\u1ec3n l\u00ean m\u00f4 h\u00ecnh doanh nghi\u1ec7p \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng. V\u1ec1 b\u1ea3n ch\u1ea5t ch\u1ec9 t\u0103ng v\u1ec1 quy m\u00f4 (n\u1ebfu c\u00f3) m\u00e0 v\u1eabn s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, k\u1ef9 thu\u1eadt, kh\u00e1ch h\u00e0ng, h\u00e0ng t\u1ed3n kho\u2026 c\u0169 \u0111\u1ec3 ti\u1ebfp t\u1ee5c kinh doanh. Tr\u01b0\u01a1ng tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, \u1edf Vi\u1ec7t Nam g\u1ea7n nh\u01b0 100% doanh nghi\u1ec7p n\u00e0y kh\u00f4ng bi\u1ebft ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n doanh nghi\u1ec7p. Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u0169ng hi\u1ec3u l\u00e0 c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 th\u1ef1c hi\u1ec7n v\u00ec t\u00e0i s\u1ea3n\/c\u00f4ng c\u1ee5 tr\u01b0\u1edbc \u0111\u00f3 h\u00ecnh th\u00e0nh cho s\u1edf h\u1eefu c\u00e1 nh\u00e2n, kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb\u2026.<\/span><\/li>\n
  • Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c, n\u1ed9i b\u1ed9 th\u00ec c\u00f3 ghi nh\u1eadn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, mua s\u1eafm, x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh, nh\u01b0ng th\u1ee7 t\u1ee5c thu\u1ebf v\u00e0 ph\u00e1p l\u00fd th\u00ec doanh nghi\u1ec7p l\u1ea1i kh\u00f4ng l\u00e0m. \u0110i\u1ec3n h\u00ecnh nh\u01b0 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p kinh doanh m\u00f4 h\u00ecnh c\u00f4ng ty gia \u0111\u00ecnh trong ng\u00e0nh kh\u00e1ch s\u1ea1n, v\u1eadn t\u1ea3i, x\u00e2y l\u1eafp\u2026 hi\u1ec7n nay c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a t\u00e0i s\u1ea3n l\u1edbn nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 tr\u00edch kh\u1ea5u hao v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n
  • Nh\u1eefng h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, quy tr\u00ecnh, quy chu\u1ea9n h\u1ed3 s\u01a1 \u2013 h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hy v\u1ecdng gi\u00fap b\u1ea1n \u0111\u1ecdc c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u00e0 tr\u00ecnh t\u1ef1 \u0111\u1ec3 th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<\/ul>\n\n\n\n\n\n\n\n\n\n\n
    <\/td>\nH\u1ed3 s\u01a1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong doanh nghi\u1ec7p<\/span><\/td>\n\n
      \n
    • H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00ecnh th\u00e0nh<\/span><\/li>\n
    • Quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110<\/span><\/li>\n
    • Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n cho b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd<\/span><\/li>\n
    • Th\u1ebb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n
    • D\u00e1n nh\u00e3n th\u00f4ng tin v\u00e0 s\u1ed1 th\u1ebb t\u00e0i s\u1ea3n<\/span><\/li>\n<\/ul>\n<\/td>\n
    		\n
      \n
    • T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30 tri\u1ec7u \u0111\u1ed3ng, th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m.<\/span><\/li>\n
    • \u0110\u1ed1i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u1edf d\u1ea1ng h\u00ecnh th\u1ec3 v\u1eadt ch\u1ea5t nh\u01b0 ph\u1ea7n m\u1ec1m, th\u01b0\u01a1ng hi\u1ec7u, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
    1<\/span><\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh g\u00f3p v\u1ed1n<\/span><\/td>\n\n
      \n
    • Bi\u00ean b\u1ea3n h\u1ecdp h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\/H\u0110TV c\u00f4ng nh\u1eadn gi\u00e1 tr\u1ecb g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n, bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n.<\/span><\/li>\n
    • Gi\u1ea5y t\u1edd th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Ban gi\u00e1 s\u1edf t\u00e0i ch\u00ednh ho\u1eb7c c\u00f4ng ty th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n
    • Gi\u1ea5y t\u1edd h\u1ed3 s\u01a1 sang t\u00ean \u0111\u1ed5i ch\u1ee7, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (TSC\u0110 g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c mi\u1ec5n c\u00e1c lo\u1ea1i thu\u1ebf, k\u1ec3 c\u1ea3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1)<\/span><\/li>\n
    • Gi\u1ea5y t\u1edd ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh tr\u01b0\u1edbc khi g\u00f3p v\u1ed1n. (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<\/td>\n
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    • N\u1ebfu t\u00e0i s\u1ea3n l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 9 ch\u1ed7 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn h\u01a1n 1,6 t\u1ef7 th\u00ec th\u1ef1c hi\u1ec7n kh\u1ea5u hao h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb, t\u00ednh v\u00e0o chi ph\u00ed thu\u1ebf v\u1edbi gi\u00e1 tr\u1ecb kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi 1,6 t\u1ef7.<\/span><\/li>\n
    • N\u1ebfu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd th\u00ec v\u1eabn theo d\u00f5i h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9, khi quy\u1ebft to\u00e1n thu\u1ebf k\u1ebf to\u00e1n lo\u1ea1i tr\u1eeb gi\u00e1 tr\u1ecb kh\u1ea5u hao kh\u1ecfi chi ph\u00ed \u2013 Ch\u1ec9 ti\u00eau B4 tr\u00ean quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
    2<\/span><\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua m\u1edbi<\/span><\/td>\n\n
      \n
    • H\u1ee3p \u0111\u1ed3ng mua t\u00e0i s\u1ea3n\/h\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u<\/span><\/li>\n
    • Ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng\/ho\u00e1 \u0111\u01a1n th\u00f4ng th\u01b0\u1eddng mua t\u00e0i s\u1ea3n<\/span><\/li>\n
    • Ho\u00e1 \u0111\u01a1n nguy\u00ean nhi\u00ean v\u1eadt li\u1ec7u, c\u1ea5u ki\u1ec7n \u0111i k\u00e8m<\/span><\/li>\n
    • Ch\u1ee9ng t\u1eeb chuy\u1ec3n giao, thu\u00ea chuy\u00ean gia, v\u1eadn chuy\u1ec3n l\u1eafp \u0111\u1eb7t n\u1ebfu c\u00f3<\/span><\/li>\n
    • Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi b\u00e1n cho c\u00f4ng ty<\/span><\/li>\n
    • Ch\u1ee9ng t\u1eeb\/bi\u00ean l\u1ea1i n\u1ed9p thu\u1ebf (L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, thu\u1ebf tr\u1ef1c thu)<\/span><\/li>\n<\/ul>\n<\/td>\n
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      \n
    • T\u1eadp h\u1ee3p to\u00e0n b\u1ed9 chi ph\u00ed mua, nh\u00e2n c\u00f4ng l\u1eafp \u0111\u1eb7t, chi ph\u00ed chuy\u1ec3n giao, thu\u1ebf gi\u00e1n thu v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n
    • Tr\u01b0\u1eddng h\u1ee3p vay v\u1ed1n ng\u00e2n h\u00e0ng \u0111\u1ec3 mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec h\u1ea1ch to\u00e1n chi ph\u00ed b\u00ecnh th\u01b0\u1eddng trong k\u1ef3. N\u1ebfu vi\u1ec7c mua t\u00e0i s\u1ea3n c\u00f3 nhi\u1ec1u ch\u1ee9ng t\u1eeb trong nhi\u1ec1u th\u1eddi gian th\u00ec t\u1eadp h\u1ee3p v\u00e0o 241 tr\u01b0\u1edbc khi chuy\u1ec3n sang 211.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
    3<\/span><\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh, s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\n\n
      \n
    • B\u1ea3n v\u1ebd k\u1ef9 thu\u1eadt<\/span><\/li>\n
    • D\u1ef1 to\u00e1n chi ph\u00ed v\u00e0 ti\u00eau hao<\/span><\/li>\n
    • H\u1ee3p \u0111\u1ed3ng thi c\u00f4ng, x\u00e2y l\u1eafp, s\u1eeda ch\u1eefa, gia c\u00f4ng (thu\u00ea ngo\u00e0i)<\/span><\/li>\n
    • H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng khi nghi\u1ec7m thu \u2013 b\u00e0n giao.<\/span><\/li>\n
    • T\u1eadp h\u1ee3p chi ph\u00ed do c\u00f4ng ty tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n v\u1ec1: v\u1eadt t\u01b0, nh\u00e2n c\u00f4ng theo nguy\u00ean t\u1eafc th\u1ef1c t\u1ebf ph\u00e1t sinh c\u00f3 ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh ho\u1eb7c ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd \u2013 h\u1ee3p l\u1ec7<\/span><\/li>\n
    • Bi\u00ean b\u1ea3n nghi\u1ec7m thu t\u1eebng ph\u1ea7n\/to\u00e0n ph\u1ea7n<\/span><\/li>\n
    • Bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh x\u00e2y l\u1eafp, s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh<\/span><\/li>\n
    • Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh cho gi\u00e1 tr\u1ecb thu\u00ea gia c\u00f4ng, x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh<\/span><\/li>\n
    • H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n v\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 l\u00e3i vay (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<\/td>\n
    		\n
      \n
    • T\u1eadp h\u1ee3p to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb thu\u00ea gia c\u00f4ng x\u00e2y l\u1eafp, gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1ec1 v\u1eadt t\u01b0, nh\u00e2n c\u00f4ng do c\u00f4ng ty chi tr\u1ea3, chi ph\u00ed l\u00e3i vay, chi ph\u00ed l\u1eafp \u0111\u1eb7t ch\u1ea1y th\u1eed, l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n
    • Qu\u00e1 tr\u00ecnh ph\u00e1t sinh chi ph\u00ed t\u1eadp h\u1ee3p v\u00e0o t\u00e0i kho\u1ea3n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang, khi ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng th\u00ec k\u1ebft chuy\u1ec3n sang gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
    5<\/span><\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\n\n
      \n
    • H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh<\/span><\/li>\n
    • H\u1ed3 s\u01a1 thanh to\u00e1n l\u1ea7n \u0111\u1ea7u, ti\u1ec1n g\u1ed1c v\u00e0 ti\u1ec1n l\u00e3i t\u1eebng k\u1ef3<\/span><\/li>\n
    • Bi\u00ean b\u1ea3n b\u00e0n giao, \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/span><\/li>\n<\/ul>\n<\/td>\n
    		\n
      \n
    • Qu\u1ea3n l\u00fd hi\u1ec7n v\u1eadt nh\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh do mua m\u1edbi.<\/span><\/li>\n
    • \u00a0Gi\u00e1 tr\u1ecb ch\u01b0a tr\u1ea3 h\u1ebft theo h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3i qu\u1ea3n l\u00fd h\u1ea1ch to\u00e1n \u201cn\u1ee3 thu\u00ea t\u00e0i ch\u00ednh\u201d chi ti\u1ebft \u0111\u1ed1i t\u01b0\u1ee3ng<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
    6<\/span><\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\n\n
      \n
    • H\u1ee3p \u0111\u1ed3ng thu\u00ea<\/span><\/li>\n
    • Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh<\/span><\/li>\n
    • Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/li>\n
    • Bi\u00ean b\u1ea3n giao nh\u1eadn<\/span><\/li>\n<\/ul>\n<\/td>\n
    		\n
      \n
    • N\u1ebfu chi tr\u1ea3 \u0111\u1ecbnh k\u1ef3 th\u00e1ng th\u00ec t\u1eebng th\u00e1ng t\u00ednh chi ph\u00ed thu\u00ea v\u00e0o chi phi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng.<\/span><\/li>\n
    • N\u1ebfu chi tr\u1ea3 \u0111\u1ecbnh k\u1ef3 nhi\u1ec1u th\u00e1ng th\u00ec ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng c\u1ee7a th\u00e1ng v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
    7<\/span><\/td>\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n<\/span><\/td>\n\n
      \n
    • Bi\u00ean b\u1ea3n h\u1ecdp h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb \u0111\u1ed3ng \u00fd thanh l\u00fd t\u00e0i s\u1ea3n<\/span><\/li>\n
    • Quy\u1ebft \u0111\u1ecbnh c\u1ee7a gi\u00e1m \u0111\u1ed1c v\u1ec1 vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n
    • H\u1ee3p \u0111\u1ed3ng thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n
    • Ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ghi theo gi\u00e1 b\u00e1n \u0111\u00e0m ph\u00e1n \u0111\u01b0\u1ee3c<\/span><\/li>\n
    • Ch\u1ee9ng t\u1eeb thanh to\u00e1n theo ho\u00e1 \u0111\u01a1n<\/span><\/li>\n
    • Bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n cho ng\u01b0\u1eddi mua<\/span><\/li>\n<\/ul>\n<\/td>\n
    		\n
      \n
    • K\u1ebft th\u00fac theo d\u00f5i th\u1ebb t\u00e0i s\u1ea3n v\u00e0 h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n<\/span><\/li>\n
    • Lo\u1ea1i tr\u1eeb t\u00e0i s\u1ea3n kh\u1ecfi danh s\u00e1ch t\u00ednh kh\u1ea5u hao<\/span><\/li>\n
    • Gi\u00e1 b\u00e1n ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c v\u00ec m\u1ee5c \u0111\u00edch mua t\u00e0i s\u1ea3n \u0111\u1ec3 s\u1eed d\u1ee5ng, nay b\u00e1n thanh l\u00fd th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n doanh thu.<\/span><\/li>\n
    • C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n ghi nh\u1eadn chi ph\u00ed kh\u00e1c, kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
    8<\/span><\/td>\nTr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, CPTT<\/span><\/td>\n\n
      \n
    • C\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n, k\u1ebf to\u00e1n l\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo m\u1eabu ban h\u00e0nh k\u00e8m theo TT200.<\/span><\/li>\n
    • C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 t\u00ednh kh\u1ea5u hao TSCD, ph\u00e2n b\u1ed5 CCDC, CPTT l\u1eadp phi\u1ebfu k\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c\/b\u1ed9 ph\u1eadn theo quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng v\u00e0 b\u00e0n giao cho b\u1ed9 ph\u1eadn.<\/span><\/li>\n<\/ul>\n<\/td>\n
    		\n