{"id":494,"date":"2015-07-07T04:50:46","date_gmt":"2015-07-07T04:50:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=494"},"modified":"2015-08-05T03:50:39","modified_gmt":"2015-08-05T03:50:39","slug":"hach-toan-giam-tai-san-co-dinh-huu-hinh-do-chuyen-thanh-cong-cu-dung-cu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=494","title":{"rendered":"H\u1ea1ch to\u00e1n gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh  do chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-497\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Tai-san-co-dinh-huu-hinh-giam-do-chuyen-thanh-cong-cu-dung-cu1.jpg\" alt=\"H\u1ea1ch to\u00e1n gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh  do chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 - anh chinh\" width=\"218\" height=\"160\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh gi\u1ea3m do chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 th\u01b0\u1eddng l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, ho\u1eb7c do quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>1.\u00a0<\/strong><strong>H\u1ed3 s\u01a1, t\u00e0i li\u1ec7u s\u1eed d\u1ee5ng \u0111\u1ec3 chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/strong><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 g\u1ed1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e0nh c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed5 chi ti\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. H\u1ea1ch to\u00e1n gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 11 \u0110i\u1ec1u 9 <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> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c <\/em><em>11. \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang theo d\u00f5i, qu\u1ea3n l\u00fd v\u00e0 tr\u00edch kh\u1ea5u hao theo Th\u00f4ng t\u01b0 s\u1ed1 203\/2009\/TT-BTC nay kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u1ec1 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u00ec gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, th\u1eddi gian ph\u00e2n b\u1ed5 kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Do \u0111\u00f3, \u0111\u1ed1i v\u1edbi TSC\u0110 h\u1eefu h\u00ecnh d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh, n\u1ebfu kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn theo quy \u0111\u1ecbnh ph\u1ea3i chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ghi:<br \/>\nN\u1ee3 c\u00e1c TK 623, 627, 641, 642 (n\u1ebfu gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i nh\u1ecf)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 242 &#8211; Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i l\u1edbn ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 214 &#8211; Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 211 &#8211; TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 TSC\u0110).<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f2n m\u1edbi ch\u01b0a s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n ghi:<br \/>\nN\u1ee3 TK 153 &#8211; N\u1ebfu nh\u1eadp kho<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 242 &#8211; N\u1ebfu \u0111em s\u1eed d\u1ee5ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 211 &#8211; Nguy\u00ean gi\u00e1 TSC\u0110<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>V\u00ed d\u1ee5 minh h\u1ecda 1:<\/u><\/em><\/strong> \u0110\u1ea7u th\u00e1ng 01\/2013, c\u00f4ng ty X mua m\u1ed9t m\u00e1y t\u00ednh x\u00e1ch tay v\u1edbi nguy\u00ean gi\u00e1 25 tri\u1ec7u \u0111\u1ed3ng,\u00a0\u0111\u00e3 thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n. K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb \u0111\u00e3 ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 ti\u1ebfn h\u00e0nh tr\u00edch kh\u1ea5u hao t\u1eeb th\u00e1ng 01\/2013, \u0111\u1ebfn \u0111\u1ea7u th\u00e1ng 06\/2013 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf l\u00e0 2,083 tri\u1ec7u \u0111\u1ed3ng, th\u1eddi gian kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n l\u00e0 05 n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, theo Kho\u1ea3n 11 \u0110i\u1ec1u 9 <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> ph\u1ea3i ti\u1ebfn h\u00e0nh chuy\u1ec3n t\u00e0i s\u1ea3n tr\u00ean th\u00e0nh c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 do kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 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;\">B\u1ea1n h\u1ea1ch to\u00e1n nh\u01b0 sau: (\u0110VT:\u00a0tri\u1ec7u \u0111\u1ed3ng)<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e0nh c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 214: 2,083 (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 242: 22,917 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 211: 25 (nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n)<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng k\u1ef3 ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi gian kh\u00f4ng qu\u00e1 03 n\u0103m:<br \/>\nN\u1ee3 TK 641, 642&#8230;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 242<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>V\u00ed d\u1ee5 minh h\u1ecda 2:<\/u><\/em><\/strong> \u0110\u1ea7u n\u0103m 2015, c\u00f4ng ty X mua m\u1ed9t b\u1ed9 m\u00e1y c\u1eaft c\u1ecf 20\u00a0tri\u1ec7u \u0111\u1ed3ng\u00a0(thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10%) \u0111\u00e3 thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n, khi mua t\u00e0i s\u1ea3n v\u1ec1 kh\u00f4ng nh\u1eadp kho m\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay. K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb s\u1ebd h\u1ea1ch to\u00e1n nh\u01b0 sau: (\u0110VT: tri\u1ec7u \u0111\u1ed3ng)<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00fat to\u00e1n \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0 s\u1eed d\u1ee5ng ngay:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 242: 20<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 133: 2<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 112: 22<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng k\u1ef3 c\u0169ng ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi gian kh\u00f4ng qu\u00e1 03 n\u0103m:<br \/>\nN\u1ee3 TK 641,642<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 242<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c tr\u01b0\u1eddng h\u1ee3p ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u00e1c b\u00e0i vi\u1ebft sau \u0111\u00e2y:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/ho-so-thu-tuc-thanh-ly-tai-san-co-dinh\/\">H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c thanh l\u00fd 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;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-giam-tscd-do-phat-hien-thieu-khi-kiem-ke\/\">H\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110 do ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-giam-tscd-do-gop-von\/\">H\u1ea1ch to\u00e1n gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do g\u00f3p v\u1ed1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh gi\u1ea3m do chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 th\u01b0\u1eddng l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, ho\u1eb7c do quy\u1ebft..<\/p>\n","protected":false},"author":7,"featured_media":5991,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[367],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/494"}],"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=494"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/494\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5991"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=494"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}