{"id":2277,"date":"2017-12-25T18:00:40","date_gmt":"2017-12-25T11:00:40","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2277"},"modified":"2020-11-05T08:44:52","modified_gmt":"2020-11-05T01:44:52","slug":"hdqt_tai_san_co_dinh","status":"publish","type":"ht_kb","link":"\/2021\/kb\/hdqt_tai_san_co_dinh\/","title":{"rendered":"5. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"<p><span style=\"font-size: 16px;\"><strong><span style=\"font-size: 14pt;\">H\u01b0\u1edbng d\u1eabn<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">1. V\u00e0o menu <strong>Tr\u1ee3 gi\u00fap\\H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n\\Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/strong>.<\/p>\n<p style=\"text-align: justify;\">2. Thi\u1ebft l\u1eadp tham s\u1ed1, ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u.<\/p>\n<p style=\"text-align: justify;\">3. T\u1ea1i m\u1ee5c <strong>5. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> nh\u1ea5n <strong>Ki\u1ec3m tra ngay<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-14008\" src=\"\/2021\/wp-content\/uploads\/2017\/12\/bctc_06-700x762.png\" alt=\"\" width=\"700\" height=\"762\" srcset=\"\/2021\/wp-content\/uploads\/2017\/12\/bctc_06-700x762.png 700w, \/2021\/wp-content\/uploads\/2017\/12\/bctc_06-800x871.png 800w, \/2021\/wp-content\/uploads\/2017\/12\/bctc_06-768x836.png 768w, \/2021\/wp-content\/uploads\/2017\/12\/bctc_06-46x50.png 46w, \/2021\/wp-content\/uploads\/2017\/12\/bctc_06-55x60.png 55w, \/2021\/wp-content\/uploads\/2017\/12\/bctc_06-92x100.png 92w, \/2021\/wp-content\/uploads\/2017\/12\/bctc_06.png 922w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p style=\"text-align: justify;\">4. Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o ki\u1ec3m tra c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><a tabindex=\"0\" title=\"\" href=\"\/2021\/kb\/chenh_lech_so_du_giua_danh_sach_tscd_voi_so_du_ban_dau_tk_nguyen_gia_hao_mon_luy_ke\/\"><strong>5.1. Ch\u00eanh l\u1ec7ch s\u1ed1 d\u01b0 gi\u1eefa danh s\u00e1ch TSC\u0110 v\u1edbi s\u1ed1 d\u01b0 ban \u0111\u1ea7u TK nguy\u00ean gi\u00e1, hao m\u00f2n l\u0169y k\u1ebf d\u1eabn \u0111\u1ebfn sai l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i<\/strong><\/a><\/p>\n<div class=\"var_menu_node_text\" style=\"padding-left: 40px; text-align: justify;\">\n<p><strong><a tabindex=\"0\" title=\"\" href=\"\/2021\/kb\/hdqt_ct_hach_toan_mua_tscd_nhung_chua_ghi_tang_tren_so_tscd\/\">5.2. Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng qu\u00ean ch\u01b0a ghi t\u0103ng tr\u00ean s\u1ed5 TSC\u0110 ho\u1eb7c do ch\u01b0a ch\u1ecdn ngu\u1ed3n h\u00ecnh th\u00e0nh c\u1ee7a TSC\u0110, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i<\/a><\/strong><\/p>\n<div style=\"padding-left: 40px;\"><\/div>\n<\/div>\n<div class=\"var_menu_node_text\" style=\"padding-left: 40px; text-align: justify;\">\n<p><strong><a tabindex=\"0\" title=\"\" href=\"\/2021\/kb\/hdqt_tscd_da_ghi_tang_vao_so_tscd_nhung_quen_chua_hach_toan\/\">5.3. TSC\u0110 \u0111\u00e3 ghi t\u0103ng v\u00e0o s\u1ed5 TSC\u0110 nh\u01b0ng qu\u00ean ch\u01b0a h\u1ea1ch to\u00e1n ho\u1eb7c do ch\u01b0a ch\u1ecdn ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i<\/a><\/strong><\/p>\n<div style=\"padding-left: 40px;\"><\/div>\n<\/div>\n<div class=\"var_menu_node_text\" style=\"padding-left: 40px; text-align: justify;\">\n<p><strong><a tabindex=\"0\" title=\"\" href=\"\/2021\/kb\/hdqt_mua_tscd_da_hach_toan_va_ghi_tang_nhung_so_tien_hoac_tk_lech_nhau\/\">5.4. Mua TSC\u0110 \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0 \u0111\u00e3 ghi t\u0103ng nh\u01b0ng S\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n, t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n kh\u00e1c tr\u00ean ch\u1ee9ng t\u1eeb ghi t\u0103ng, d\u1eabn \u0111\u1ebfn sai l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i<\/a><\/strong><\/p>\n<div style=\"padding-left: 40px;\"><\/div>\n<\/div>\n<div class=\"var_menu_node_text\" style=\"padding-left: 40px; text-align: justify;\">\n<p><strong><a tabindex=\"0\" title=\"\" href=\"\/2021\/kb\/hdqt_danh_gia_lai_tscd_so_tien_hach_toan_khong_khop_voi_so_tien_dieu_chinh\/\">5.5. \u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao ho\u1eb7c hao m\u00f2n l\u0169y k\u1ebf d\u1eabn \u0111\u1ebfn sai l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i<\/a><\/strong><\/p>\n<div style=\"padding-left: 40px;\"><\/div>\n<\/div>\n<div class=\"var_menu_node_text\" style=\"padding-left: 40px; text-align: justify;\">\n<p><strong><a tabindex=\"0\" title=\"\" href=\"\/2021\/kb\/hdqt_hach_toan_cp_khau_hao_hoac_dieu_chinh_khau_hao_ko_thuc_hien_tren_phan_he_tscd\/\">5.6. Nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n chi ph\u00ed kh\u1ea5u hao ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh kh\u1ea5u hao nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00ean ph\u00e2n h\u1ec7 TSC\u0110 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch gi\u1eefa s\u1ed5 t\u00e0i s\u1ea3n v\u00e0 s\u1ed5 c\u00e1i<\/a><\/strong><\/p>\n<div style=\"padding-left: 40px;\"><\/div>\n<\/div>\n<div class=\"var_menu_node_text\" style=\"padding-left: 40px; text-align: justify;\">\n<p><strong><a tabindex=\"0\" title=\"\" href=\"\/2021\/kb\/hdqt_cac_thang_chua_thuc_hien_tinh_khau_hao_tscd\/\">5.7. C\u00e1c th\u00e1ng ch\u01b0a th\u1ef1c hi\u1ec7n t\u00ednh kh\u1ea5u hao TSC\u0110<\/a><\/strong><\/p>\n<div style=\"padding-left: 40px;\"><\/div>\n<\/div>\n<div class=\"var_menu_node_text\" style=\"padding-left: 40px; text-align: justify;\">\n<p><strong><a tabindex=\"0\" title=\"\" href=\"\/2021\/kb\/hdqt_tscd_co_nguyen_gia_nho_hon_30_trieu_vnd\/\">5.8. TSC\u0110 c\u00f3 nguy\u00ean gi\u00e1 nh\u1ecf h\u01a1n 30 tri\u1ec7u VND vi ph\u1ea1m quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 t\u00e0i s\u1ea3n<\/a><\/strong><\/p>\n<div style=\"padding-left: 40px;\"><\/div>\n<\/div>\n<div class=\"var_menu_node_text\" style=\"padding-left: 40px; text-align: justify;\"><strong><a tabindex=\"0\" title=\"\" href=\"\/2021\/kb\/hdqt_tscd_co_so_lan_thay_doi_thoi_gian_tinh_khau_hao_lon_hon_1_lan\/\">5.9. Ki\u1ec3m tra TSC\u0110 c\u00f3 s\u1ed1 l\u1ea7n thay \u0111\u1ed5i th\u1eddi gian t\u00ednh kh\u1ea5u hao l\u1edbn h\u01a1n 1 l\u1ea7n \u0111\u1ec3 xem x\u00e9t vi\u1ec7c thay \u0111\u1ed5i th\u1eddi gian t\u00ednh kh\u1ea5u hao c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh kh\u00f4ng<\/a><\/strong><\/div>\n<p style=\"padding-left: 40px;\"><img class=\"img-size80\" src=\/2021\/wp-content\/uploads\/2019\/12\/quyet_toan_26.png\" alt=\"\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn 1. V\u00e0o menu Tr\u1ee3 gi\u00fap\\H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n\\Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch. 2. Thi\u1ebft l\u1eadp tham s\u1ed1, ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u. 3. T\u1ea1i m\u1ee5c 5. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u1ea5n Ki\u1ec3m tra ngay. 4. Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o&#8230;<\/p>\n","protected":false},"author":123,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-2277","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2277","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2021\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/users\/123"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=2277"}],"version-history":[{"count":5,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2277\/revisions"}],"predecessor-version":[{"id":14009,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2277\/revisions\/14009"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=2277"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=2277"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=2277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}