{"id":2219,"date":"2019-12-25T17:59:55","date_gmt":"2019-12-25T17:59:55","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2219"},"modified":"2026-04-03T10:55:37","modified_gmt":"2026-04-03T03:55:37","slug":"hdqt_cac_thang_chua_thuc_hien_tinh_khau_hao_tscd","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_cac_thang_chua_thuc_hien_tinh_khau_hao_tscd\/","title":{"rendered":"5.7. C\u00e1c th\u00e1ng ch\u01b0a th\u1ef1c hi\u1ec7n t\u00ednh kh\u1ea5u hao TSC\u0110"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft n\u00e0y gi\u00fap k\u1ebf to\u00e1n nh\u1eadn bi\u1ebft v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c th\u00e1ng ch\u01b0a th\u1ef1c hi\u1ec7n t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1ea5u hao \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong> H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra b\u00e1o c\u00e1o c\u00e1c th\u00e1ng ch\u01b0a t\u00ednh kh\u1ea5u hao, thao t\u00e1c b\u1ed5 sung t\u00ednh kh\u1ea5u hao cho c\u00e1c th\u00e1ng c\u00f2n thi\u1ebfu v\u00e0 l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> D\u00e0nh cho k\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb vi\u00ean h\u1ec7 th\u1ed1ng v\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<\/div><\/div>\n<\/div>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0<strong>Ti\u1ec7n \u00edch\/Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/strong>, thi\u1ebft l\u1eadp tham s\u1ed1 v\u00e0 nh\u1ea5n\u00a0<strong>Ki\u1ec3m tra ngay<\/strong>\u00a0t\u1ea1i m\u1ee5c<strong>\u00a05. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Ki\u1ec3m tra m\u1ee5c <strong>5.7. C\u00e1c th\u00e1ng ch\u01b0a th\u1ef1c hi\u1ec7n t\u00ednh kh\u1ea5u hao TSC\u0110 <\/strong>ph\u1ea7n m\u1ec1m s\u1ebd ch\u1ec9 ra c\u00e1c th\u00e1ng ch\u01b0a th\u1ef1c hi\u1ec7n t\u00ednh kh\u1ea5u hao TSC\u0110.<\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-68919\" src=\"\/2026\/wp-content\/uploads\/2026\/04\/9.png\" alt=\"\" width=\"1603\" height=\"882\" srcset=\"\/2026\/wp-content\/uploads\/2026\/04\/9.png 1603w, \/2026\/wp-content\/uploads\/2026\/04\/9-700x385.png 700w, \/2026\/wp-content\/uploads\/2026\/04\/9-800x440.png 800w, \/2026\/wp-content\/uploads\/2026\/04\/9-768x423.png 768w, \/2026\/wp-content\/uploads\/2026\/04\/9-50x28.png 50w, \/2026\/wp-content\/uploads\/2026\/04\/9-1536x845.png 1536w, \/2026\/wp-content\/uploads\/2026\/04\/9-60x33.png 60w, \/2026\/wp-content\/uploads\/2026\/04\/9-100x55.png 100w\" sizes=\"auto, (max-width: 1603px) 100vw, 1603px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3:<\/strong> Th\u1ef1c hi\u1ec7n t\u00ednh kh\u1ea5u hao cho c\u00e1c th\u00e1ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea tr\u00ean b\u00e1o c\u00e1o. Xem h\u01b0\u1edbng d\u1eabn t\u00ednh kh\u1ea5u hao <a href=\"khau_hao_tscd\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/p>\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7 T<strong>\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\tab T\u00ednh kh\u1ea5u hao<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0<strong>Th\u00eam<\/strong>.<\/li>\n<li>Nh\u1eadp th\u00e1ng, n\u0103m t\u00ednh kh\u1ea5u hao, sau \u0111\u00f3 nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>\u00a0=&gt; H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ra gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao cho c\u00e1c TSC\u0110 \u0111ang \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd tr\u00ean s\u1ed5 TSC\u0110.\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu mu\u1ed1n \u0111\u01b0a 1 ph\u1ea7n ho\u1eb7c \u0111\u01b0a h\u1ebft chi ph\u00ed kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n n\u00e0o v\u00e0o chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd th\u00ec t\u1ea1i tab\u00a0<strong>1.T\u00ednh kh\u1ea5u hao<\/strong>\u00a0c\u1ee7a ch\u1ee9ng t\u1eeb\u00a0<strong>kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>\u00a0th\u1ef1c hi\u1ec7n t\u1ef1 s\u1eeda tay l\u1ea1i gi\u00e1 tr\u1ecb c\u00e1c c\u1ed9t:\u00a0<strong>Gi\u00e1 tr\u1ecb KH th\u00e1ng<\/strong>,\u00a0<strong>Gi\u00e1 tr\u1ecb t\u00ednh v\u00e0o CP h\u1ee3p l\u00fd<\/strong>,\u00a0<strong>Gi\u00e1 tr\u1ecb t\u00ednh v\u00e0o CP kh\u00f4ng h\u1ee3p l\u00fd<\/strong><\/li>\n<\/ul>\n<\/li>\n<li>Ki\u1ec3m tra th\u00f4ng tin ch\u1ee9ng t\u1eeb t\u00ednh kh\u1ea5u hao, sau \u0111\u00f3 nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2607],"ht-kb-tag":[4431],"class_list":["post-2219","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000","ht_kb_tag-khau-hao-tscd"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2219","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=2219"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2219\/revisions"}],"predecessor-version":[{"id":68921,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2219\/revisions\/68921"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=2219"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=2219"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=2219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}