{"id":24349,"date":"2022-04-13T14:34:35","date_gmt":"2022-04-13T07:34:35","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=24349"},"modified":"2022-04-15T09:44:44","modified_gmt":"2022-04-15T02:44:44","slug":"5-5-danh-gia-lai-tscd-so-tien-hach-toan-khong-khop-voi-so-tien-dieu-chinh-gia-tri-tinh-khau-hao-hoac-hao-mon-luy-ke-dan-den-sai-lech-giua-so-tai-san-va-so-cai","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/5-5-danh-gia-lai-tscd-so-tien-hach-toan-khong-khop-voi-so-tien-dieu-chinh-gia-tri-tinh-khau-hao-hoac-hao-mon-luy-ke-dan-den-sai-lech-giua-so-tai-san-va-so-cai\/","title":{"rendered":"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"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><strong>H\u01b0\u1edbng d\u1eabn:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 nh\u01b0ng s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o chi ti\u1ebft th\u1ec3 hi\u1ec7n ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 c\u00f3 sai s\u00f3t.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_32.png&quot;\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y K\u1ebf to\u00e1n x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">1. Nh\u1ea5n v\u00e0o <strong>S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 l\u00ean ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">2. Ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i c\u00e1c gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i tab <strong>Chi ti\u1ebft \u0111i\u1ec1u ch\u1ec9nh <\/strong>cho \u0111\u00fang th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">3. T\u1ea1i tab <strong>H\u1ea1ch to\u00e1n<\/strong>, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 ti\u1ec1n cho kh\u1edbp v\u1edbi gi\u00e1 tr\u1ecb t\u1ea1i tab <strong>Chi ti\u1ebft \u0111i\u1ec1u ch\u1ec9nh<\/strong>. Trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">S\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n v\u00e0o TK412 s\u1ebd b\u1eb1ng ch\u00eanh l\u1ec7ch <strong>Gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao<\/strong>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">S\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n v\u00e0o TK214 s\u1ebd b\u1eb1ng ch\u00eanh l\u1ec7ch <strong>Hao m\u00f2n l\u0169y k\u1ebf<\/strong>.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn: Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 nh\u01b0ng s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o chi ti\u1ebft th\u1ec3 hi\u1ec7n ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 c\u00f3 sai s\u00f3t. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y&#8230;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-24349","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24349","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=24349"}],"version-history":[{"count":1,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24349\/revisions"}],"predecessor-version":[{"id":24352,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24349\/revisions\/24352"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=24349"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=24349"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=24349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}