{"id":234955,"date":"2024-11-13T16:00:03","date_gmt":"2024-11-13T09:00:03","guid":{"rendered":"https:\/\/gtax.vn\/?p=234955"},"modified":"2024-11-26T10:20:53","modified_gmt":"2024-11-26T03:20:53","slug":"tai-san-co-dinh-vo-hinh","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/","title":{"rendered":"T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh"},"content":{"rendered":"<p><span style=\"color: #000000;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh ng\u00e0y c\u00e0ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong kinh doanh hi\u1ec7n \u0111\u1ea1i. D\u00f9 kh\u00f4ng c\u00f3 h\u00ecnh d\u1ea1ng v\u1eadt l\u00fd, nh\u01b0ng ch\u00fang l\u1ea1i c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn vi\u1ec7c t\u0103ng tr\u01b0\u1edfng v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. V\u1eady <strong>t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong> l\u00e0 g\u00ec? V\u00e0 <strong>c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong> ra sao \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong <a href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>? H\u00e3y c\u00f9ng Gtax t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft n\u00e0y nh\u00e9!<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#1_Tong_quan_ve_tai_san_co_dinh_vo_hinh\" >1. T\u1ed5ng quan v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#11_Tai_san_co_dinh_vo_hinh_la_gi\" >1.1 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#12_Nguyen_gia_tai_san_co_dinh_theo_thong_tu_200\" >1.2 Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo th\u00f4ng t\u01b0 200<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#13_Ket_cau_va_noi_dung_phan_anh_tai_khoan_213_%E2%80%93_Tai_san_co_dinh_vo_hinh\" >1.3 K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh t\u00e0i kho\u1ea3n 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#2_Huong_dan_cach_hach_toan_tai_san_co_dinh_vo_hinh\" >2. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#21_Khi_mua_TSCD_vo_hinh\" >2.1 Khi mua TSC\u0110 v\u00f4 h\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#22_Mua_TSCD_vo_hinh_theo_phuong_thuc_tra_cham_tra_gop\" >2.2 Mua TSC\u0110 v\u00f4 h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#23_Mua_TSCD_vo_hinh_duoi_hinh_thuc_trao_doi\" >2.3 Mua TSC\u0110 v\u00f4 h\u00ecnh d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#24_Gia_tri_TSCD_vo_hinh_hinh_thanh_tu_noi_bo_doanh_nghiep_trong_giai_doan_trien_khai\" >2.4 Gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh h\u00ecnh th\u00e0nh t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p trong giai \u0111o\u1ea1n tri\u1ec3n khai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#25_Khi_mua_TSCD_vo_hinh_la_quyen_su_dung_dat\" >2.5 Khi mua TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#26_Khi_TSCD_vo_hinh_hinh_thanh_tu_viec_trao_doi_thanh_toan_bang_chung_tu_lien_quan_den_quyen_so_huu_von\" >2.6 Khi TSC\u0110 v\u00f4 h\u00ecnh h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i thanh to\u00e1n b\u1eb1ng ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#27_Khi_doanh_nghiep_nhan_tai_tro_bieu_tang_TSCD_vo_hinh\" >2.7 Khi doanh nghi\u1ec7p nh\u1eadn t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng TSC\u0110 v\u00f4 h\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#28_Khi_doanh_nghiep_nhan_von_gop_bang_quyen_su_dung_dat\" >2.8 Khi doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#29_Khi_co_quyet_dinh_chuyen_muc_dich_su_dung_cua_bat_dong_san_dau_tu_sang_TSCD_vo_hinh\" >2.9 Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 sang TSC\u0110 v\u00f4 h\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#210_Khi_dau_tu_vao_cong_ty_con_cong_ty_lien_doanh_lien_ket_bang_TSCD_vo_hinh\" >2.10 Khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft b\u1eb1ng TSC\u0110 v\u00f4 h\u00ecnh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#3_Dieu_kien_ghi_nhan_tai_san_co_dinh_vo_hinh\" >3. \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#31_Tieu_chuan_xac_dinh_tai_san_co_dinh_vo_hinh\" >3.1 Ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/tai-san-co-dinh-vo-hinh\/#32_Phuong_thuc_xac_dinh_tai_san_co_dinh_vo_hinh\" >3.2 Ph\u01b0\u01a1ng th\u1ee9c x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Tong_quan_ve_tai_san_co_dinh_vo_hinh\"><\/span><span style=\"color: #000000;\"><span id=\"1_Tong_quan_ve_tai_san_co_dinh_vo_hinh\" class=\"ez-toc-section\"><\/span>1. T\u1ed5ng quan v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 lo\u1ea1i t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, nh\u01b0ng c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb c\u1ee5 th\u1ec3. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y do doanh nghi\u1ec7p s\u1edf h\u1eefu v\u00e0 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c cho thu\u00ea, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-234956 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hinh-anh-ke-toan-quan-tri-0.jpg\" alt=\"1. T\u1ed5ng quan v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh\" width=\"700\" height=\"467\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hinh-anh-ke-toan-quan-tri-0.jpg 700w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hinh-anh-ke-toan-quan-tri-0-300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"11_Tai_san_co_dinh_vo_hinh_la_gi\"><\/span><span style=\"color: #000000;\">1.1 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a t\u1ea1i M\u1ee5c 6 Chu\u1ea9n m\u1ef1c s\u1ed1 04, Quy\u1ebft \u0111\u1ecbnh 149\/2001\/Q\u0110-BTC nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i s\u1ea3n<\/strong>: L\u00e0 m\u1ed9t ngu\u1ed3n l\u1ef1c:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">(a) Do doanh nghi\u1ec7p ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c; v\u00e0<\/span><\/li>\n<li><span style=\"color: #000000;\">(b) D\u1ef1 t\u00ednh s\u1ebd mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai cho doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: L\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, nh\u01b0ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb v\u00e0 do doanh nghi\u1ec7p n\u1eafm gi\u1eef, s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, kinh doanh, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c cho thu\u00ea, ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Nh\u01b0 v\u1eady, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng th\u1ec3 nh\u00ecn th\u1ea5y hay ch\u1ea1m v\u00e0o \u0111\u01b0\u1ee3c, nh\u01b0ng c\u00f3 gi\u00e1 tr\u1ecb r\u00f5 r\u00e0ng v\u00e0 \u1ea3nh h\u01b0\u1edfng s\u00e2u r\u1ed9ng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Nguyen_gia_tai_san_co_dinh_theo_thong_tu_200\"><\/span><span style=\"color: #000000;\">1.2 N<span id=\"1\" class=\"HALYaf zjZ1Re KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf\">guy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo th\u00f4ng t\u01b0 200<\/span><\/span><\/span><br \/>\n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">C\u0103n c\u1ee9 theo <strong>Kho\u1ea3n 1 \u0110i\u1ec1u 37 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 213, c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n n\u00e0y<\/strong> d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh<\/strong> l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed m\u00e0 doanh nghi\u1ec7p b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 ki\u1ebfn.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn TSC\u0110 v\u00f4 h\u00ecnh<\/strong> bao g\u1ed3m:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">Gi\u00e1 mua t\u00e0i s\u1ea3n (tr\u1eeb c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1),<\/span><\/li>\n<li><span style=\"color: #000000;\">Thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i v\u00e0 c\u00e1c chi ph\u00ed \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng,<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thanh to\u00e1n tr\u1ea3 ch\u1eadm, nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m mua v\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<li><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 ti\u1ec1n tr\u1ea3 \u0111\u1ec3 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Tr\u00edch kh\u1ea5u hao<\/strong>: T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng c\u00f3 th\u1eddi h\u1ea1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Chi ph\u00ed sau khi ghi nh\u1eadn ban \u0111\u1ea7u<\/strong>: N\u1ebfu chi ph\u00ed ph\u00e1t sinh sau khi ghi nh\u1eadn ban \u0111\u1ea7u c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf l\u00e2u d\u00e0i, th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"13_Ket_cau_va_noi_dung_phan_anh_tai_khoan_213_%E2%80%93_Tai_san_co_dinh_vo_hinh\"><\/span><span style=\"color: #000000;\">1.3 K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh t\u00e0i kho\u1ea3n 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>B\u00ean N\u1ee3<\/strong>: Ghi nh\u1eadn s\u1ef1 gia t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00ean C\u00f3<\/strong>: Ghi nh\u1eadn s\u1ef1 gi\u1ea3m nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>S\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong>: Hi\u1ec3n th\u1ecb nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh hi\u1ec7n c\u00f3 t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>N\u1ed9i dung ph\u1ea3n \u00e1nh t\u00e0i kho\u1ea3n 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong> (theo Kho\u1ea3n 2 \u0110i\u1ec1u 37 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC): T\u00e0i kho\u1ea3n 213 bao g\u1ed3m 7 t\u00e0i kho\u1ea3n c\u1ea5p 2, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2131 \u2013 Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong>: Ghi nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, bao g\u1ed3m to\u00e0n b\u1ed9 chi ph\u00ed th\u1ef1c t\u1ebf li\u00ean quan nh\u01b0 ti\u1ec1n chi cho quy\u1ec1n s\u1eed d\u1ee5ng, \u0111\u1ec1n b\u00f9 gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, san l\u1ea5p m\u1eb7t b\u1eb1ng, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2132 \u2013 Quy\u1ec1n ph\u00e1t h\u00e0nh<\/strong>: Ghi nh\u1eadn to\u00e0n b\u1ed9 chi ph\u00ed \u0111\u1ec3 c\u00f3 quy\u1ec1n ph\u00e1t h\u00e0nh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2133 \u2013 B\u1ea3n quy\u1ec1n, b\u1eb1ng s\u00e1ng ch\u1ebf<\/strong>: Ph\u1ea3n \u00e1nh chi ph\u00ed \u0111\u1ec3 c\u00f3 b\u1ea3n quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 b\u1eb1ng s\u00e1ng ch\u1ebf.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2134 \u2013 Nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i<\/strong>: Ghi nh\u1eadn chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a ho\u1eb7c t\u00ean th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2135 \u2013 Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m<\/strong>: Ph\u1ea3n \u00e1nh chi ph\u00ed \u0111\u1ec3 s\u1edf h\u1eefu c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2136 \u2013 Gi\u1ea5y ph\u00e9p v\u00e0 gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n<\/strong>: Ghi nh\u1eadn chi ph\u00ed \u0111\u1ec3 c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3 (v\u00ed d\u1ee5: gi\u1ea5y ph\u00e9p khai th\u00e1c t\u00e0i nguy\u00ean, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m m\u1edbi\u2026).<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2138 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00e1c<\/strong>: Ghi nh\u1eadn c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh kh\u00f4ng thu\u1ed9c c\u00e1c lo\u1ea1i tr\u00ean.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"2_Huong_dan_cach_hach_toan_tai_san_co_dinh_vo_hinh\"><\/span><span style=\"color: #000000;\"><span id=\"2_Huong_dan_cach_hach_toan_tai_san_co_dinh_vo_hinh\" class=\"ez-toc-section\"><\/span>2. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"21_Khi_mua_TSCD_vo_hinh\"><\/span><span style=\"color: #000000;\">2.1 Khi mua TSC\u0110 v\u00f4 h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebf to\u00e1n sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong> (ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT).<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/strong>: S\u1ed1 thu\u1ebf GTGT c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/strong>: S\u1ed1 ti\u1ec1n thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 141 \u2013 T\u1ea1m \u1ee9ng<\/strong> (n\u1ebfu c\u00f3): S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/strong>: S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">N\u1ebfu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c mua cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, c\u00e1c b\u00fat to\u00e1n s\u1ebd nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: T\u1ed5ng gi\u00e1 thanh to\u00e1n c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 112, 331, \u2026<\/strong>: T\u1ed5ng gi\u00e1 thanh to\u00e1n c\u1ee7a t\u00e0i s\u1ea3n (t\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n c\u1ee5 th\u1ec3).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"22_Mua_TSCD_vo_hinh_theo_phuong_thuc_tra_cham_tra_gop\"><\/span><span style=\"color: #000000;\">2.2 Mua TSC\u0110 v\u00f4 h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi mua TSC\u0110 v\u00f4 h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, b\u1ea1n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: S\u1ed1 ti\u1ec1n gi\u00e1 mua tr\u1ea3 ngay, ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong>: Ph\u1ea7n l\u00e3i li\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p (ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n v\u00e0 gi\u00e1 mua tr\u1ea3 ngay).<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/strong>: S\u1ed1 thu\u1ebf GTGT c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 111, 112<\/strong>: S\u1ed1 ti\u1ec1n thanh to\u00e1n qua ti\u1ec1n m\u1eb7t ho\u1eb7c ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/strong>: S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">N\u1ebfu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh mua cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, c\u00e1c b\u00fat to\u00e1n th\u1ef1c hi\u1ec7n s\u1ebd l\u00e0:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: T\u1ed5ng gi\u00e1 mua tr\u1ea3 ngay \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong>: Ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/strong>: T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">H\u00e0ng k\u1ef3, khi t\u00ednh s\u1ed1 l\u00e3i ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua TSC\u0110 v\u00f4 h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/strong>: S\u1ed1 l\u00e3i ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong>: S\u1ed1 l\u00e3i \u0111\u00e3 t\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Khi thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/strong>: S\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c TK 111, 112<\/strong>: S\u1ed1 ti\u1ec1n thanh to\u00e1n qua ti\u1ec1n m\u1eb7t ho\u1eb7c ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"23_Mua_TSCD_vo_hinh_duoi_hinh_thuc_trao_doi\"><\/span><span style=\"color: #000000;\">2.3 Mua TSC\u0110 v\u00f4 h\u00ecnh d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i hai t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u01b0\u01a1ng t\u1ef1 v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, b\u1ea1n s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebf to\u00e1n sau:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u0110\u1ed1i v\u1edbi trao \u0111\u1ed5i hai t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u01b0\u01a1ng t\u1ef1:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u1eadn v\u1ec1, ghi theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0a \u0111i trao \u0111\u1ed5i.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (2143)<\/strong>: S\u1ed1 kh\u1ea5u hao \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0a \u0111i trao \u0111\u1ed5i.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>\u0110\u1ed1i v\u1edbi trao \u0111\u1ed5i hai t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00f4ng t\u01b0\u01a1ng t\u1ef1:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0a \u0111i trao \u0111\u1ed5i:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>: Gi\u00e1 tr\u1ecb kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0a \u0111i trao \u0111\u1ed5i.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c<\/strong>: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0a \u0111i trao \u0111\u1ed5i.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0a \u0111i trao \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">Ghi nh\u1eadn thu nh\u1eadp t\u1eeb vi\u1ec7c trao \u0111\u1ed5i:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/strong>: T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/strong>: Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0a \u0111i trao \u0111\u1ed5i.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/strong>: N\u1ebfu c\u00f3 thu\u1ebf GTGT ph\u00e1t sinh.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">Ghi t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u1eadn t\u1eeb trao \u0111\u1ed5i:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u1eadn v\u1ec1.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/strong>: N\u1ebfu c\u00f3 thu\u1ebf GTGT li\u00ean quan.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/strong>: T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"24_Gia_tri_TSCD_vo_hinh_hinh_thanh_tu_noi_bo_doanh_nghiep_trong_giai_doan_trien_khai\"><\/span><span style=\"color: #000000;\">2.4 Gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh h\u00ecnh th\u00e0nh t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p trong giai \u0111o\u1ea1n tri\u1ec3n khai<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi ph\u00e1t sinh chi ph\u00ed trong giai \u0111o\u1ea1n tri\u1ec3n khai v\u00e0 k\u1ebft qu\u1ea3 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, b\u1ea1n c\u1ea7n x\u1eed l\u00fd chi ph\u00ed nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ebfu chi ph\u00ed ph\u00e1t sinh kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong>: \u0110\u1ed1i v\u1edbi c\u00e1c chi ph\u00ed c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, ho\u1eb7c<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/strong>: \u0110\u1ed1i v\u1edbi c\u00e1c chi ph\u00ed kh\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c TK 111, 112, 152, 153, 331,\u2026<\/strong>: \u0110\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ho\u1eb7c ngu\u1ed3n g\u1ed1c chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu k\u1ebft qu\u1ea3 tri\u1ec3n khai th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">T\u1eadp h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u1ec3 h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/strong>: \u0110\u1ec3 ghi nh\u1eadn c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/strong>: N\u1ebfu c\u00f3 thu\u1ebf GTGT li\u00ean quan.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c TK 111, 112, 152, 153, 331,\u2026<\/strong>: \u0110\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ho\u1eb7c ngu\u1ed3n g\u1ed1c chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">Khi k\u1ebft th\u00fac giai \u0111o\u1ea1n tri\u1ec3n khai, x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u1ec3 h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Ghi nh\u1eadn t\u1ed5ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/strong>: Chuy\u1ec3n t\u1ed5ng chi ph\u00ed t\u1eeb giai \u0111o\u1ea1n tri\u1ec3n khai v\u00e0o t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"25_Khi_mua_TSCD_vo_hinh_la_quyen_su_dung_dat\"><\/span><span style=\"color: #000000;\">2.5 Khi mua TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi mua TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t k\u00e8m theo t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u01b0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, b\u1ea1n c\u1ea7n ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong>: Nguy\u00ean gi\u00e1 c\u1ee7a nh\u00e0 c\u1eeda v\u00e0 v\u1eadt ki\u1ebfn tr\u00fac.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Nguy\u00ean gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/strong>: N\u1ebfu c\u00f3 thu\u1ebf GTGT li\u00ean quan.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c TK 111, 112, 331<\/strong>: \u0110\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235248 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tim-hieu-khai-niem-ke-toan-quan-tri.jpg\" alt=\"2.5 Khi mua TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\" width=\"600\" height=\"475\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tim-hieu-khai-niem-ke-toan-quan-tri.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tim-hieu-khai-niem-ke-toan-quan-tri-300x238.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"26_Khi_TSCD_vo_hinh_hinh_thanh_tu_viec_trao_doi_thanh_toan_bang_chung_tu_lien_quan_den_quyen_so_huu_von\"><\/span><span style=\"color: #000000;\">2.6 Khi TSC\u0110 v\u00f4 h\u00ecnh h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i thanh to\u00e1n b\u1eb1ng ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i b\u1eb1ng c\u00e1c ch\u1ee9ng t\u1eeb quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n trong c\u00f4ng ty c\u1ed5 ph\u1ea7n, nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t h\u00e0nh. C\u00e1c b\u00fat to\u00e1n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Ghi nh\u1eadn nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong>: \u0110\u1ec3 ph\u1ea3n \u00e1nh vi\u1ec7c t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb vi\u1ec7c ph\u00e1t h\u00e0nh c\u00e1c ch\u1ee9ng t\u1eeb quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"27_Khi_doanh_nghiep_nhan_tai_tro_bieu_tang_TSCD_vo_hinh\"><\/span><span style=\"color: #000000;\">2.7 Khi doanh nghi\u1ec7p nh\u1eadn t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng TSC\u0110 v\u00f4 h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh qua h\u00ecnh th\u1ee9c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng, th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/strong>: Ph\u1ea3n \u00e1nh thu nh\u1eadp t\u1eeb t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u1eadn t\u1eeb t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c chi ph\u00ed ph\u00e1t sinh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 111, 112<\/strong>: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed thanh to\u00e1n qua ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"28_Khi_doanh_nghiep_nhan_von_gop_bang_quyen_su_dung_dat\"><\/span><span style=\"color: #000000;\">2.8 Khi doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, b\u1ea1n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Ghi nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong>: Ph\u1ea3n \u00e1nh t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb vi\u1ec7c nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"29_Khi_co_quyet_dinh_chuyen_muc_dich_su_dung_cua_bat_dong_san_dau_tu_sang_TSCD_vo_hinh\"><\/span><span style=\"color: #000000;\">2.9 Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 sang TSC\u0110 v\u00f4 h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi chuy\u1ec3n t\u00e0i s\u1ea3n t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 sang t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/strong>: Gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 chuy\u1ec3n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u0110\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf li\u00ean quan:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 2147 \u2013 Hao m\u00f2n B\u0110S \u0111\u1ea7u t\u01b0<\/strong>: Ghi nh\u1eadn s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 2143 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Chuy\u1ec3n s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf sang t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"210_Khi_dau_tu_vao_cong_ty_con_cong_ty_lien_doanh_lien_ket_bang_TSCD_vo_hinh\"><\/span><span style=\"color: #000000;\">2.10 Khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft b\u1eb1ng TSC\u0110 v\u00f4 h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh v\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh mang \u0111i g\u00f3p v\u1ed1n, th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebf to\u00e1n sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 221, 222<\/strong>: Ghi nh\u1eadn gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 214 \u2013 Hao m\u00f2n TSC\u0110 (2143)<\/strong>: Ghi nh\u1eadn s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c<\/strong>: Ghi nh\u1eadn ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Gi\u1ea3m nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a v\u1ed1n g\u00f3p cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh mang \u0111i g\u00f3p v\u1ed1n:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 221, 222<\/strong>: Ghi nh\u1eadn gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 TK 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (2143)<\/strong>: Ghi nh\u1eadn s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Gi\u1ea3m nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/strong>: Ghi nh\u1eadn ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"3_Dieu_kien_ghi_nhan_tai_san_co_dinh_vo_hinh\"><\/span><span style=\"color: #000000;\"><span id=\"3_Dieu_kien_ghi_nhan_tai_san_co_dinh_vo_hinh\" class=\"ez-toc-section\"><\/span>3. \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"31_Tieu_chuan_xac_dinh_tai_san_co_dinh_vo_hinh\"><\/span><span style=\"color: #000000;\">3.1 Ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Chi ph\u00ed th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi ra s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh ch\u1ec9 khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 ba ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 c\u1ee7a Th\u00f4ng t\u01b0 45\/2013\/TT-BTC. C\u1ee5 th\u1ec3, c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\"><strong>Kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai<\/strong>: TSC\u0110 v\u00f4 h\u00ecnh ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Th\u1eddi gian s\u1eed d\u1ee5ng d\u00e0i<\/strong>: TSC\u0110 v\u00f4 h\u00ecnh c\u1ea7n ph\u1ea3i c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng d\u00e0i h\u01a1n 1 n\u0103m.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 r\u00f5 r\u00e0ng<\/strong>: Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30.000.000 VND tr\u1edf l\u00ean.<\/span><\/li>\n<\/ol>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi c\u00e1c chi ph\u00ed ph\u00e1t sinh trong giai \u0111o\u1ea1n tri\u1ec3n khai v\u00e0 ghi nh\u1eadn t\u1eeb ngu\u1ed3n n\u1ed9i b\u1ed9 nh\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, c\u00e1c chi ph\u00ed n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng th\u00eam b\u1ea3y \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\">T\u00ednh kh\u1ea3 thi v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt.<\/span><\/li>\n<li><span style=\"color: #000000;\">D\u1ef1 \u0111\u1ecbnh ho\u00e0n th\u00e0nh t\u00e0i s\u1ea3n \u0111\u1ec3 s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\">Kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"color: #000000;\">D\u1ef1 ki\u1ebfn mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 tri\u1ec3n khai.<\/span><\/li>\n<li><span style=\"color: #000000;\">X\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng chi ph\u00ed \u0111\u1ec3 t\u1ea1o ra t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 \u01b0\u1edbc t\u00ednh th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"32_Phuong_thuc_xac_dinh_tai_san_co_dinh_vo_hinh\"><\/span><span style=\"color: #000000;\">3.2 Ph\u01b0\u01a1ng th\u1ee9c x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra ba y\u1ebfu t\u1ed1:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\"><strong>T\u00ednh x\u00e1c \u0111\u1ecbnh<\/strong>: T\u00e0i s\u1ea3n ph\u1ea3i c\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng v\u00e0 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng, cho thu\u00ea, b\u00e1n ho\u1eb7c trao \u0111\u1ed5i \u0111\u1ec3 t\u1ea1o l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t<\/strong>: Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n d\u1ef1a tr\u00ean quy\u1ec1n ph\u00e1p l\u00fd.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>L\u1ee3i \u00edch kinh t\u1ebf<\/strong>: T\u00e0i s\u1ea3n ph\u1ea3i mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf cho doanh nghi\u1ec7p trong t\u01b0\u01a1ng lai.<\/span><\/li>\n<\/ol>\n<p><span style=\"color: #000000;\">N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ba y\u1ebfu t\u1ed1 n\u00e0y, t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235249 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1366274493-612x612-1.jpg\" alt=\"3.2 Ph\u01b0\u01a1ng th\u1ee9c x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh\" width=\"612\" height=\"408\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1366274493-612x612-1.jpg 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1366274493-612x612-1-300x200.jpg 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh m\u00e0 Gtax \u0111\u00e3 t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c. Hy v\u1ecdng b\u00e0i vi\u1ebft mang l\u1ea1i th\u00f4ng tin h\u1eefu \u00edch cho b\u1ea1n. N\u1ebfu c\u1ea7n t\u01b0 v\u1ea5n th\u00eam v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh ho\u1eb7c c\u00e1c <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> h\u00e3y g\u1ecdi ngay cho ch\u00fang t\u00f4i qua s\u1ed1 HOTLINE: 0932.362.514. Ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n l\u00f2ng h\u1ed7 tr\u1ee3.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh ng\u00e0y c\u00e0ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong kinh doanh hi\u1ec7n \u0111\u1ea1i. D\u00f9 kh\u00f4ng c\u00f3 h\u00ecnh d\u1ea1ng v\u1eadt l\u00fd, nh\u01b0ng ch\u00fang l\u1ea1i c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn vi\u1ec7c t\u0103ng tr\u01b0\u1edfng v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. V\u1eady t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 g\u00ec? V\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n [&#8230;]\n","protected":false},"author":1,"featured_media":234956,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-234955","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234955"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=234955"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234955\/revisions"}],"predecessor-version":[{"id":235434,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234955\/revisions\/235434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/234956"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=234955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=234955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=234955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}