{"id":24349,"date":"2022-04-13T14:34:35","date_gmt":"2022-04-13T07:34:35","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=24349"},"modified":"2026-04-03T10:34:20","modified_gmt":"2026-04-03T03:34:20","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\/2026\/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":"<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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) 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.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Ki\u1ec3m tra ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110.<\/li>\n<li>Ch\u1ec9nh s\u1eeda gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh v\u00e0 s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n.<\/li>\n<li>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan.<\/li>\n<\/ul>\n<p><strong>Bi\u1ec3u hi\u1ec7n:<\/strong> 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.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-68901\" src=\"\/2026\/wp-content\/uploads\/2026\/04\/7.png\" alt=\"\" width=\"1615\" height=\"732\" srcset=\"\/2026\/wp-content\/uploads\/2026\/04\/7.png 1615w, \/2026\/wp-content\/uploads\/2026\/04\/7-700x317.png 700w, \/2026\/wp-content\/uploads\/2026\/04\/7-800x363.png 800w, \/2026\/wp-content\/uploads\/2026\/04\/7-768x348.png 768w, \/2026\/wp-content\/uploads\/2026\/04\/7-50x23.png 50w, \/2026\/wp-content\/uploads\/2026\/04\/7-1536x696.png 1536w, \/2026\/wp-content\/uploads\/2026\/04\/7-60x27.png 60w, \/2026\/wp-content\/uploads\/2026\/04\/7-100x45.png 100w\" sizes=\"auto, (max-width: 1615px) 100vw, 1615px\" \/><\/p>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh <\/div><\/div>\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><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/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>5.5. \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.<\/strong><\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b> 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.<\/p>\n<p><b>B\u01b0\u1edbc 4:<\/b> 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.<\/p>\n<p><b>B\u01b0\u1edbc 5:<\/b> 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>.<\/p>\n<ul>\n<li>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>.<\/li>\n<li>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>.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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\/2026\/wp-json\/wp\/v2\/ht-kb\/24349","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\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=24349"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24349\/revisions"}],"predecessor-version":[{"id":68909,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24349\/revisions\/68909"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=24349"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=24349"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=24349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}