{"id":66997,"date":"2026-03-11T16:54:16","date_gmt":"2026-03-11T09:54:16","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&p=66997"},"modified":"2026-03-12T10:00:37","modified_gmt":"2026-03-12T03:00:37","slug":"giai-thich-y-nghia-va-chuc-nang-chi-tiet-co-trong-chung-tu-dieu-chuyen-ghi-giam-chuyen-ts-thue-tai-chinh-thanh-ts-so-huu-cua-phan-he-tai-san-co-dinh","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/giai-thich-y-nghia-va-chuc-nang-chi-tiet-co-trong-chung-tu-dieu-chuyen-ghi-giam-chuyen-ts-thue-tai-chinh-thanh-ts-so-huu-cua-phan-he-tai-san-co-dinh\/","title":{"rendered":"Gi\u1ea3i th\u00edch \u00fd ngh\u0129a v\u00e0 ch\u1ee9c n\u0103ng chi ti\u1ebft c\u00f3 trong ch\u1ee9ng t\u1eeb \u0110i\u1ec1u chuy\u1ec3n, Ghi gi\u1ea3m, Chuy\u1ec3n TS thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh TS s\u1edf h\u1eefu c\u1ee7a ph\u00e2n h\u1ec7 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/b><\/h3>\n

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    \n
  • M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn \u00fd ngh\u0129a v\u00e0 ch\u1ee9c n\u0103ng c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb \u0110i\u1ec1u chuy\u1ec3n<\/b>, Ghi gi\u1ea3m<\/b>, Chuy\u1ec3n TS thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh TS s\u1edf h\u1eefu<\/b> trong ph\u00e2n h\u1ec7 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/li>\n
  • N\u1ed9i dung:<\/b>\n
      \n
    • Ch\u1ee9ng t\u1eeb \u0110i\u1ec1u chuy\u1ec3n: th\u00f4ng tin chung, tab Chi ti\u1ebft, l\u01b0u \u00fd khi \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa chi nh\u00e1nh.<\/li>\n
    • Ch\u1ee9ng t\u1eeb Ghi gi\u1ea3m: l\u00fd do ghi gi\u1ea3m, tab T\u00e0i s\u1ea3n, tab H\u1ea1ch to\u00e1n, l\u01b0u \u00fd v\u1ec1 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i\/hao m\u00f2n.<\/li>\n
    • Ch\u1ee9ng t\u1eeb Chuy\u1ec3n TS thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh TS s\u1edf h\u1eefu: th\u00f4ng tin chung, tab T\u00e0i s\u1ea3n, tab H\u1ea1ch to\u00e1n, l\u01b0u \u00fd chi th\u00eam ti\u1ec1n.<\/li>\n<\/ul>\n<\/li>\n
    • Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n t\u00e0i s\u1ea3n, K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/li>\n<\/ul>\n<\/div><\/div>\n
      <\/span><\/p>\n

      2. \u00dd ngh\u0129a v\u00e0 ch\u1ee9c n\u0103ng chi ti\u1ebft c\u00f3 trong ch\u1ee9ng t\u1eeb \u0110i\u1ec1u chuy\u1ec3n, Ghi gi\u1ea3m, Chuy\u1ec3n TS thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh TS s\u1edf h\u1eefu<\/b><\/h3>\n

      <\/div>

      \n\n\n\n
      \n<\/div><\/div>\n
      <\/span><\/p>\n

      2.1 \u0110i\u1ec1u chuy\u1ec3n<\/b><\/h4>\n

      <\/div>

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        \n
      • Bi\u00ean b\u1ea3n giao nh\u1eadn s\u1ed1:<\/b> ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng nh\u1ea3y theo quy t\u1eafc \u0111\u00e1nh s\u1ed1 ch\u1ee9ng t\u1eeb ho\u1eb7c ng\u01b0\u1eddi d\u00f9ng c\u0169ng c\u00f3 th\u1ec3 t\u1ef1 nh\u1eadp theo nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n
      • Ng\u00e0y:<\/b> t\u1ef1 nh\u1eadp theo \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/li>\n
      • Ng\u01b0\u1eddi b\u00e0n giao:<\/b> ng\u01b0\u1eddi d\u00f9ng t\u1ef1 nh\u1eadp t\u00ean ng\u01b0\u1eddi b\u00e0n giao theo \u0111\u00fang th\u1ef1c t\u1ebf, c\u00f3 th\u1ec3 b\u1ecf tr\u1ed1ng n\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u theo d\u00f5i tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n
      • Ng\u01b0\u1eddi ti\u1ebfp nh\u1eadn:<\/b> ng\u01b0\u1eddi d\u00f9ng t\u1ef1 nh\u1eadp t\u00ean ng\u01b0\u1eddi ti\u1ebfp nh\u1eadn theo \u0111\u00fang th\u1ef1c t\u1ebf, c\u00f3 th\u1ec3 b\u1ecf tr\u1ed1ng n\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u theo d\u00f5i tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n
      • L\u00fd do \u0111i\u1ec1u chuy\u1ec3n:<\/b> t\u1ef1 nh\u1eadp theo \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/li>\n
      • Tham chi\u1ebfu:<\/b> D\u00f9ng \u0111\u1ec3 tham chi\u1ebfu \u0111\u1ebfn c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 nh\u1ea5n v\u00e0o k\u00ednh l\u00fap c\u00f3 d\u1ea5u c\u1ed9ng b\u00ean trong \u0111\u1ec3 ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan. C\u00f3 th\u1ec3 b\u1ecf tr\u1ed1ng kh\u00f4ng ch\u1ecdn n\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u theo d\u00f5i.<\/li>\n
      • Chi ti\u1ebft<\/b>\n
          \n
        • Tab Chi ti\u1ebft<\/b> c\u00f3 th\u1ec3 khai b\u00e1o c\u00e1c c\u1ed9t th\u00f4ng tin: M\u00e3 t\u00e0i s\u1ea3n, T\u00ean t\u00e0i s\u1ea3n, T\u1eeb \u0111\u01a1n v\u1ecb, \u0110\u1ebfn \u0111\u01a1n v\u1ecb, TK chi ph\u00ed, Kho\u1ea3n m\u1ee5c CP, \u0110\u01a1n \u0111\u1eb7t h\u00e0ng, H\u1ee3p \u0111\u1ed3ng b\u00e1n, M\u00e3 th\u1ed1ng k\u00ea.<\/li>\n
        • M\u00e3 t\u00e0i s\u1ea3n:<\/b> ng\u01b0\u1eddi d\u00f9ng t\u1ef1 ch\u1ecdn m\u00e3 t\u00e0i s\u1ea3n c\u1ea7n \u0111i\u1ec1u chuy\u1ec3n tr\u00ean danh s\u00e1ch t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
        • T\u1eeb \u0111\u01a1n v\u1ecb:<\/b> ph\u1ea7n m\u1ec1m t\u1ef1 l\u00ean th\u00f4ng tin \u0111\u01a1n v\u1ecb, \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng khi ghi t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng m\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn tr\u01b0\u1edbc \u0111\u00f3 n\u1ebfu c\u00f3.<\/li>\n
        • \u0110\u1ebfn \u0111\u01a1n v\u1ecb:<\/b> l\u00e0 th\u00f4ng tin b\u1eaft bu\u1ed9c nh\u1eadp, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn \u0111\u01a1n v\u1ecb c\u1ea7n \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ebfn, n\u1ebfu ch\u01b0a t\u1ea1o \u0111\u01a1n v\u1ecb ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 v\u00e0o Danh m\u1ee5c\/ C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c \u0111\u1ec3 t\u1ea1o ho\u1eb7c nh\u1ea5n v\u00e0o d\u1ea5u + t\u1ea1i danh s\u00e1ch \u0111\u01a1n v\u1ecb tr\u00ean ch\u1ee9ng t\u1eeb \u0111\u1ec3 th\u00eam nhanh c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c ngay t\u1ea1i ch\u1ee9ng t\u1eeb (m\u00e3 \u0111\u01a1n v\u1ecb ch\u1ec9 ch\u1ecdn \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb c\u00f3 c\u1ea5p t\u1ed5 ch\u1ee9c l\u00e0 ph\u00f2ng ban, ph\u00e2n x\u01b0\u1edfng, V\u0103n ph\u00f2ng\/Trung t\u00e2m, Nh\u00f3m\/T\u1ed5\/\u0110\u1ed9i<\/b> kh\u00f4ng ch\u1ecdn \u0111\u01b0\u1ee3c c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 c\u1ea5p t\u1ed5 ch\u1ee9c l\u00e0 Chi nh\u00e1nh, T\u1ed5ng c\u00f4ng ty\/C\u00f4ng ty<\/b>).<\/li>\n
        • TK chi ph\u00ed:<\/b> ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn TK chi ph\u00ed \u0111\u1ec3 khi t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y, n\u1ebfu kh\u00f4ng ch\u1ecdn tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec1u chuy\u1ec3n th\u00ec khi t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ng\u01b0\u1eddi d\u00f9ng c\u1ea7n ch\u1ecdn t\u00e0i kho\u1ea3n chi ph\u00ed tr\u00ean ch\u1ee9ng t\u00ednh kh\u1ea5u hao.<\/li>\n
        • Kho\u1ea3n m\u1ee5c CP, \u0110\u01a1n \u0111\u1eb7t h\u00e0ng, H\u1ee3p \u0111\u1ed3ng b\u00e1n, M\u00e3 th\u1ed1ng k\u00ea:<\/b> ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn th\u00f4ng tin n\u1ebfu c\u00f3 nhu c\u1ea7u theo d\u00f5i chi ti\u1ebft, c\u00f3 th\u1ec3 b\u1ecf tr\u1ed1ng n\u1ebfu kh\u00f4ng theo d\u00f5i.<\/li>\n<\/ul>\n<\/li>\n
        • L\u01b0u \u00fd<\/b>\n
            \n
          • \u0110i\u1ec1u chuy\u1ec3n TSC\u0110 ch\u1ec9 \u0111i\u1ec1u chuy\u1ec3n \u0111\u01b0\u1ee3c t\u1eeb ph\u00f2ng ban n\u00e0y sang ph\u00f2ng ban kh\u00e1c tr\u00ean c\u00f9ng m\u1ed9t chi nh\u00e1nh, ch\u01b0a \u0111i\u1ec1u chuy\u1ec3n \u0111\u01b0\u1ee3c t\u1eeb ph\u00f2ng ban chi nh\u00e1nh n\u00e0y sang ph\u00f2ng ban chi nh\u00e1nh kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u chuy\u1ec3n t\u1eeb chi nh\u00e1nh n\u00e0y sang chi nh\u00e1nh kh\u00e1c c\u1ea7n th\u1ef1c hi\u1ec7n nh\u01b0 sau:B\u01b0\u1edbc 1:<\/b> T\u1ea1i chi nh\u00e1nh \u0111i\u1ec1u chuy\u1ec3n \u0111i: Th\u1ef1c hi\u1ec7n ghi gi\u1ea3m TSC\u0110.\n

            B\u01b0\u1edbc 2:<\/b> T\u1ea1i chi nh\u00e1nh c\u1ea7n \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn.<\/p>\n

              \n
            • V\u00e0o T\u1ed5ng h\u1ee3p\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\/ H\u1ea1ch to\u00e1n t\u0103ng 211 (N\u1ee3 211\/C\u00f3 TK chi ph\u00ed: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TC\u0110 c\u1ea7n \u0111i\u1ec1u chuy\u1ec3n)<\/li>\n
            • Th\u1ef1c hi\u1ec7n v\u00e0o T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\/Ghi t\u0103ng \u0111\u1ec3 ghi t\u0103ng TSC\u0110 sang chi nh\u00e1nh m\u1edbi \u0111\u1ec3 theo d\u00f5i ti\u1ebfp.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
              <\/span><\/p>\n

              2.2 Ghi gi\u1ea3m<\/b><\/h4>\n

              <\/div>

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              • L\u00fd do ghi gi\u1ea3m:<\/b> ch\u1ecdn l\u00fd do ghi gi\u1ea3m: Nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd; Ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea; G\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con; G\u00f3p v\u1ed1n c\u00f4ng ty li\u00ean doanh; G\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft; \u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c; Tr\u1ea3 l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh; Chuy\u1ec3n TSC\u0110 th\u00e0nh CCDC.<\/li>\n
              • Tham chi\u1ebfu:<\/b> D\u00f9ng \u0111\u1ec3 tham chi\u1ebfu \u0111\u1ebfn c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 nh\u1ea5n v\u00e0o k\u00ednh l\u00fap c\u00f3 d\u1ea5u c\u1ed9ng b\u00ean trong \u0111\u1ec3 ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan. C\u00f3 th\u1ec3 b\u1ecf tr\u1ed1ng kh\u00f4ng ch\u1ecdn n\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u theo d\u00f5i.<\/li>\n
              • T\u00e0i s\u1ea3n:<\/b>\n
                  \n
                • Tab T\u00e0i s\u1ea3n<\/b> c\u00f3 th\u1ec3 khai b\u00e1o c\u00e1c c\u1ed9t th\u00f4ng tin: M\u00e3 t\u00e0i s\u1ea3n, T\u00ean t\u00e0i s\u1ea3n, \u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng, Nguy\u00ean gi\u00e1, Gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao, Hao m\u00f2n l\u0169y k\u1ebf, Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, TK nguy\u00ean gi\u00e1, TK hao m\u00f2n, TK x\u1eed l\u00fd gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/li>\n
                • M\u00e3 t\u00e0i s\u1ea3n:<\/b> ng\u01b0\u1eddi d\u00f9ng t\u1ef1 ch\u1ecdn m\u00e3 t\u00e0i s\u1ea3n c\u1ea7n ghi gi\u1ea3m tr\u00ean danh s\u00e1ch t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
                • C\u00e1c c\u1ed9t: T\u00ean t\u00e0i s\u1ea3n, \u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng, Nguy\u00ean gi\u00e1, Gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao, Hao m\u00f2n l\u0169y k\u1ebf, Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, TK nguy\u00ean gi\u00e1, TK hao m\u00f2n<\/b> ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean theo th\u00f4ng tin v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i ng\u00e0y ghi gi\u1ea3m.<\/li>\n
                • TK x\u1eed l\u00fd gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i:<\/b> ph\u1ea7n m\u1ec1m th\u01b0\u1eddng m\u1eb7c \u0111\u1ecbnh l\u00e0 TK811, ng\u01b0\u1eddi d\u00f9ng c\u0169ng c\u00f3 th\u1ec3 ch\u1ecdn l\u1ea1i TK x\u1eed l\u00fd kh\u00e1c n\u1ebfu mu\u1ed1n.<\/li>\n<\/ul>\n<\/li>\n
                • H\u1ea1ch to\u00e1n:<\/b>\n
                    \n
                  • Tab H\u1ea1ch to\u00e1n<\/b> h\u1ec7 th\u1ed1ng t\u1ef1 h\u1ea1ch to\u00e1n d\u1ef1a v\u00e0o s\u1ed1 li\u1ec7u b\u00ean tab T\u00e0i s\u1ea3n<\/b>, ng\u01b0\u1eddi d\u00f9ng c\u0169ng c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i th\u00f4ng tin c\u00e1c c\u1ed9t b\u00ean tab H\u1ea1ch to\u00e1n n\u1ebfu mu\u1ed1n.<\/li>\n
                  • Tab H\u1ea1ch to\u00e1n<\/b> c\u00f3 th\u1ec3 khai b\u00e1o c\u00e1c th\u00f4ng tin: Di\u1ec5n gi\u1ea3i, TK N\u1ee3, TK C\u00f3, S\u1ed1 ti\u1ec1n, Kho\u1ea3n m\u1ee5c CP, \u0110\u1ed1i t\u01b0\u1ee3ng, T\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng, \u0110\u01a1n v\u1ecb, \u0110\u1ed1i t\u01b0\u1ee3ng THCP, C\u00f4ng tr\u00ecnh, \u0110\u01a1n \u0111\u1eb7t h\u00e0ng, H\u1ee3p \u0111\u1ed3ng b\u00e1n, CP kh\u00f4ng h\u1ee3p l\u00fd, M\u00e3 th\u1ed1ng k\u00ea.<\/li>\n
                  • \u0110\u1ec3 \u1ea9n hi\u1ec7n c\u00e1c c\u1ed9t th\u00f4ng tin \u1edf tab H\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n nh\u01b0 sau: \u0110\u01b0a chu\u1ed9t v\u00e0o m\u1ed9t ti\u00eau \u0111\u1ec1 c\u1ed9t b\u1ea5t k\u1ef3 \u2192 nh\u1ea5n chu\u1ed9t ph\u1ea3i \u2192 S\u1eeda m\u1eabu \u2192 T\u00edch ch\u1ecdn ho\u1eb7c b\u1ecf t\u00edch c\u1ed9t hi\u1ec3n th\u1ecb theo mong mu\u1ed1n. (S\u1eeda m\u1eabu \u1ea9n hi\u1ec7n c\u1ed9t tr\u00ean giao di\u1ec7n nh\u1eadp li\u1ec7u kh\u00f4ng \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p S\u1eeda m\u1eabu chi ti\u1ebft ch\u1ee9ng t\u1eeb khi in \u1ea5n ch\u1ee9ng t\u1eeb)<\/li>\n
                  • T\u00ean c\u1ed9t tr\u00ean giao di\u1ec7n<\/b> c\u00f3 th\u1ec3 t\u1ef1 s\u1eeda ti\u00eau \u0111\u1ec1 theo mong mu\u1ed1n hi\u1ec3n th\u1ecb l\u00ean ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<\/li>\n
                  • L\u01b0u \u00fd<\/b>\n
                      \n
                    • Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, hao m\u00f2n l\u0169y k\u1ebf<\/b> c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb ghi gi\u1ea3m \u0111\u01b0\u1ee3c ph\u1ea7n m\u1ec1m t\u00ednh to\u00e1n \u0111\u1ebfn ng\u00e0y ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
                    • Sau khi ghi gi\u1ea3m t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n kh\u1ea5u hao th\u00e1ng ghi gi\u1ea3m th\u00ec t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao d\u1ef1a tr\u00ean s\u1ed1 ng\u00e0y t\u00ednh t\u1eeb \u0111\u1ea7u th\u00e1ng \u0111\u1ebfn ng\u00e0y ghi gi\u1ea3m.<\/li>\n
                    • V\u00ed d\u1ee5: T\u00e0i s\u1ea3n A ghi t\u0103ng ng\u00e0y 01\/04\/2026 c\u00f3 nguy\u00ean gi\u00e1 40.000.000 \u0111\u1ed3ng, gi\u00e1 tr\u1ecb KH th\u00e1ng 2.500.000 \u0111\u1ed3ng, \u0111\u00e3 kh\u1ea5u hao th\u00e1ng 4, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i cu\u1ed1i th\u00e1ng 4 l\u00e0 37.500.000 \u0111\u1ed3ng, \u0111\u1ebfn ng\u00e0y 10\/05\/2026 th\u1ef1c hi\u1ec7n ghi gi\u1ea3m TSC\u0110 A, khi \u0111\u00f3:\n
                        \n
                      • Tr\u00ean ch\u1ee9ng t\u1eeb ghi gi\u1ea3m t\u1ea1i ng\u00e0y 10\/05 c\u1ed9t hao m\u00f2n l\u0169y k\u1ebf ph\u1ea7n m\u1ec1m t\u1ef1 t\u00ednh b\u1eb1ng 3.225.806 \u0111\u1ed3ng (3.225.806 = 2.500.000 (hao m\u00f2n th\u00e1ng 4) + 725.806 (hao m\u00f2n t\u1eeb 01\/05 \u0111\u1ebfn 10\/05)), gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i = nguy\u00ean gi\u00e1 – hao m\u00f2n l\u1ef9 k\u1ebf = 40.000.000 – 3.225.806 = 36.774.194 \u0111\u1ed3ng.<\/li>\n
                      • Tr\u00ean ch\u1ee9ng t\u1eeb t\u00ednh kh\u1ea5u hao th\u00e1ng 5, gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao c\u1ee7a TSC\u0110 A l\u00e0 725.806 \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
                        <\/span><\/p>\n

                        2.3 Chuy\u1ec3n TS thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh TS s\u1edf h\u1eefu<\/b><\/h4>\n

                        <\/div>

                        \n
                          \n
                        • Di\u1ec5n gi\u1ea3i:<\/b> ph\u1ea7n m\u1ec1m t\u1ef1 di\u1ec5n gi\u1ea3i, ng\u01b0\u1eddi d\u00f9ng c\u0169ng c\u00f3 th\u1ec3 nh\u1eadp l\u1ea1i di\u1ec5n gi\u1ea3i theo nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n
                        • M\u00e3 t\u00e0i s\u1ea3n:<\/b> ch\u1ecdn m\u00e3 t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh c\u1ea7n chuy\u1ec3n th\u00e0nh t\u00e0i s\u1ea3n s\u1edf h\u1eefu<\/li>\n
                        • Tham chi\u1ebfu:<\/b> D\u00f9ng \u0111\u1ec3 tham chi\u1ebfu \u0111\u1ebfn c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 nh\u1ea5n v\u00e0o k\u00ednh l\u00fap c\u00f3 d\u1ea5u c\u1ed9ng b\u00ean trong \u0111\u1ec3 ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan. C\u00f3 th\u1ec3 b\u1ecf tr\u1ed1ng kh\u00f4ng ch\u1ecdn n\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u theo d\u00f5i.<\/li>\n
                        • T\u00e0i s\u1ea3n: <\/b>H\u1ec7 th\u1ed1ng m\u1eb7c \u0111\u1ecbnh th\u00f4ng tin t\u00e0i s\u1ea3n sau khi chuy\u1ec3n th\u00e0nh TSC\u0110 s\u1edf h\u1eefu gi\u1ed1ng v\u1edbi th\u00f4ng tin c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, n\u1ebfu thay \u0111\u1ed5i k\u1ebf to\u00e1n s\u1ebd t\u1ef1 nh\u1eadp t\u1ea1i c\u1ed9t Gi\u00e1 tr\u1ecb m\u1edbi, ch\u00eanh l\u1ec7ch<\/b> ph\u1ea7n m\u1ec1m t\u1ef1 t\u00ednh to\u00e1n ra s\u1ed1 li\u1ec7u (n\u1ebfu c\u00f3).<\/li>\n
                        • H\u1ea1ch to\u00e1n:<\/b> ph\u1ea7n m\u1ec1m t\u1ef1 h\u1ea1ch to\u00e1n d\u1ef1a v\u00e0o th\u00f4ng tin b\u00ean tab T\u00e0i s\u1ea3n, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ch\u1ecdn th\u00eam M\u00e3 th\u1ed1ng k\u00ea n\u1ebfu c\u00f3 nhu c\u1ea7u theo d\u00f5i, n\u1ebfu kh\u00f4ng theo d\u00f5i th\u00ec b\u1ecf tr\u1ed1ng.<\/li>\n
                        • L\u01b0u \u00fd:<\/b>\n
                            \n
                          • Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i chi th\u00eam ti\u1ec1n cho nh\u00e0 cung c\u1ea5p, k\u1ebf to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n l\u1eadp Phi\u1ebfu chi, \u1ee6y nhi\u1ec7m chi \u1edf ph\u00e2n h\u1ec7 Qu\u1ef9<\/b> ho\u1eb7c Ng\u00e2n h\u00e0ng<\/b>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":187,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-66997","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/66997","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\/187"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=66997"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/66997\/revisions"}],"predecessor-version":[{"id":67025,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/66997\/revisions\/67025"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=66997"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=66997"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=66997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}