{"id":24353,"date":"2022-04-13T14:35:43","date_gmt":"2022-04-13T07:35:43","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=24353"},"modified":"2022-04-15T09:48:31","modified_gmt":"2022-04-15T02:48:31","slug":"5-6-nghiep-vu-hach-toan-chi-phi-khau-hao-hoac-dieu-chinh-khau-hao-nhung-khong-thuc-hien-tren-phan-he-tscd-dan-den-sai-lech-giua-so-tai-san-va-so-cai","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/5-6-nghiep-vu-hach-toan-chi-phi-khau-hao-hoac-dieu-chinh-khau-hao-nhung-khong-thuc-hien-tren-phan-he-tscd-dan-den-sai-lech-giua-so-tai-san-va-so-cai\/","title":{"rendered":"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"},"content":{"rendered":"<p><span style=\"font-size: 14pt; color: #000000;\"><strong>H\u01b0\u1edbng d\u1eabn:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb 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, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o li\u1ec7t k\u00ea chi ti\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y.<\/span><\/p>\n<blockquote><p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_33.png&quot;\" alt=\"\" \/><\/span><\/p><\/blockquote>\n<p><span style=\"font-size: 12pt; color: #000000;\">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; color: #000000;\">1. Nh\u1ea5n v\u00e0o <strong>S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb l\u00ean v\u00e0 th\u1ef1c hi\u1ec7n x\u00f3a b\u1ecf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\">2. V\u00e0o ph\u00e2n h\u1ec7 TSC\u0110 \u0111\u1ec3 l\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed kh\u1ea5u hao ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh kh\u1ea5u hao, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"background: none 0% 0% repeat scroll white; color: black; font-size: 12pt;\">Ghi gi\u1ea3m TSC\u0110 (Xem h\u01b0\u1edbng d\u1eabn<a href=\"giam_tscd\"> t\u1ea1i \u0111\u00e2y<\/a>)<\/span><\/li>\n<li><span style=\"background: none 0% 0% repeat scroll white; color: black; font-size: 12pt;\">Kh\u1ea5u hao TSC\u0110 (Xem h\u01b0\u1edbng d\u1eabn <a href=\"khau_hao_tscd\">t\u1ea1i \u0111\u00e2y<\/a>)<\/span><\/li>\n<li><span style=\"background: none 0% 0% repeat scroll white; color: black; font-size: 12pt;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 (Xem h\u01b0\u1edbng d\u1eabn <a href=\"danh_gia_lai_tscd\">t\u1ea1i \u0111\u00e2y<\/a>)<\/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 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, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o li\u1ec7t k\u00ea chi ti\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y K\u1ebf to\u00e1n x\u1eed l\u00fd&#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-24353","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\/24353","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=24353"}],"version-history":[{"count":1,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24353\/revisions"}],"predecessor-version":[{"id":24354,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24353\/revisions\/24354"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=24353"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=24353"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=24353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}