{"id":24353,"date":"2022-04-13T14:35:43","date_gmt":"2022-04-13T07:35:43","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=24353"},"modified":"2026-04-03T10:44:48","modified_gmt":"2026-04-03T03:44:48","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\/2026\/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":"<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 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 kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00ean ph\u00e2n h\u1ec7 TSC\u0110.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>C\u00e1ch ki\u1ec3m tra v\u00e0 x\u00f3a ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed kh\u1ea5u hao ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh kh\u1ea5u hao kh\u00f4ng \u0111\u00fang quy tr\u00ecnh.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb tr\u00ean ph\u00e2n h\u1ec7 TSC\u0110.<\/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 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.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-68911\" src=\"\/2026\/wp-content\/uploads\/2026\/04\/8.png\" alt=\"\" width=\"1603\" height=\"882\" srcset=\"\/2026\/wp-content\/uploads\/2026\/04\/8.png 1603w, \/2026\/wp-content\/uploads\/2026\/04\/8-700x385.png 700w, \/2026\/wp-content\/uploads\/2026\/04\/8-800x440.png 800w, \/2026\/wp-content\/uploads\/2026\/04\/8-768x423.png 768w, \/2026\/wp-content\/uploads\/2026\/04\/8-50x28.png 50w, \/2026\/wp-content\/uploads\/2026\/04\/8-1536x845.png 1536w, \/2026\/wp-content\/uploads\/2026\/04\/8-60x33.png 60w, \/2026\/wp-content\/uploads\/2026\/04\/8-100x55.png 100w\" sizes=\"auto, (max-width: 1603px) 100vw, 1603px\" \/><\/p>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, K\u1ebf to\u00e1n 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\u00e1ch x\u1eed l\u00fd<\/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: <\/strong>Ki\u1ec3m tra m\u1ee5c<strong>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<\/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 l\u00ean v\u00e0 th\u1ef1c hi\u1ec7n x\u00f3a b\u1ecf.<\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 4:<\/b> 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:<\/p>\n<ul>\n<li>Ghi gi\u1ea3m TSC\u0110 (<a href=\"giam_tscd\">Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>)<\/li>\n<li>Kh\u1ea5u hao TSC\u0110 (<a href=\"khau_hao_tscd\">Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>)<\/li>\n<li>\u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 (<a href=\"danh_gia_lai_tscd\">Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>)<\/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-24353","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\/24353","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=24353"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24353\/revisions"}],"predecessor-version":[{"id":68913,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24353\/revisions\/68913"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=24353"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=24353"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=24353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}