{"id":235683,"date":"2024-12-18T10:41:39","date_gmt":"2024-12-18T03:41:39","guid":{"rendered":"https:\/\/gtax.vn\/?p=235683"},"modified":"2024-12-19T09:55:31","modified_gmt":"2024-12-19T02:55:31","slug":"tai-khoan-211","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tai-khoan-211\/","title":{"rendered":"T\u00e0i Kho\u1ea3n 211"},"content":{"rendered":"<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i kho\u1ea3n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p s\u1edf h\u1eefu. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y bao g\u1ed3m c\u00e1c c\u00f4ng tr\u00ecnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i v\u00e0 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng l\u00e2u d\u00e0i. <\/span><\/p>\n<p><span style=\"color: #000000;\">Vi\u1ec7c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c t\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 <a href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/\">l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> ch\u00ednh x\u00e1c, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 ra quy\u1ebft \u0111\u1ecbnh. Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c ghi ch\u00e9p v\u00e0 theo d\u00f5i t\u00e0i kho\u1ea3n 211 l\u00e0 r\u1ea5t quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. C\u00f9ng Gtax t\u00ecm hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 c\u00e1ch s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p 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-khoan-211\/#1_Tai_khoan_211_la_loai_tai_khoan_gi\" >1. T\u00e0i kho\u1ea3n 211 l\u00e0 lo\u1ea1i t\u00e0i kho\u1ea3n g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-211\/#2_So_do_chu_T_tai_khoan_211\" >2. S\u01a1 \u0111\u1ed3 ch\u1eef T t\u00e0i kho\u1ea3n 211<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-211\/#3_Ket_cau_va_noi_dung_Tai_khoan_211_%E2%80%93_Tai_san_co_dinh_huu_hinh\" >3. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-211\/#4_Cach_hach_toan_tai_san_co_dinh_huu_hinh_va_vo_hinh\" >4. C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 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-5\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-211\/#41_Ke_toan_tang_TSCD_huu_hinh\" >4.1. K\u1ebf to\u00e1n t\u0103ng TSC\u0110 h\u1eefu h\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-211\/#42_Ke_toan_giam_gia_TSCD\" >4.2 K\u1ebf to\u00e1n gi\u1ea3m gi\u00e1 TSC\u0110<\/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-khoan-211\/#43_Ke_toan_xu_ly_TSCD_huu_hinh_khi_kiem_ke_tai_thoi_diem_xac_dinh_gia_tri_doanh_nghiep_de_co_phan_hoa_doanh_nghiep_100_von_Nha_nuoc\" >4.3 K\u1ebf to\u00e1n x\u1eed l\u00fd TSC\u0110 h\u1eefu h\u00ecnh khi ki\u1ec3m k\u00ea t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-211\/#5_Cach_xac_dinh_nguyen_gia_mua_TSCD\" >5. C\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 mua TSC\u0110<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Tai_khoan_211_la_loai_tai_khoan_gi\"><\/span><span style=\"color: #000000;\"><span id=\"1_Tai_khoan_211_la_loai_tai_khoan_gi\" class=\"ez-toc-section\"><\/span>1. T\u00e0i kho\u1ea3n 211 l\u00e0 lo\u1ea1i t\u00e0i kho\u1ea3n g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh trong doanh nghi\u1ec7p, d\u1ef1a tr\u00ean nguy\u00ean gi\u00e1 c\u1ee7a ch\u00fang.<\/span><\/p>\n<p><span style=\"color: #000000;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh d\u00e1ng v\u1eadt ch\u1ea5t r\u00f5 r\u00e0ng, nh\u01b0 nh\u00e0 c\u1eeda, c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i v\u00e0 c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e2u d\u00e0i m\u00e0 c\u00f2n gi\u1eef vai tr\u00f2 quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, cung c\u1ea5p d\u1ecbch v\u1ee5, v\u00e0 duy tr\u00ec s\u1ef1 v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1c t\u00e0i s\u1ea3n n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn n\u0103ng su\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c, v\u00ec ch\u00fang gi\u00fap t\u1ea1o ra s\u1ea3n ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5, v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c t\u00e0i kho\u1ea3n 211 l\u00e0 r\u1ea5t quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p theo d\u00f5i \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb v\u00e0 t\u00ecnh tr\u1ea1ng c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh. \u0110i\u1ec1u n\u00e0y t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd, b\u1ea3o d\u01b0\u1ee1ng, thay th\u1ebf v\u00e0 \u0111\u1ea7u t\u01b0 h\u1ee3p l\u00fd, nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"color: #000000;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235673 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/Vai-tro-cua-ke-toan-tai-chinh-trong-doanh-nghiep-1024x623.jpg\" alt=\"1. T\u00e0i kho\u1ea3n 211 l\u00e0 lo\u1ea1i t\u00e0i kho\u1ea3n g\u00ec?\" width=\"1024\" height=\"623\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/Vai-tro-cua-ke-toan-tai-chinh-trong-doanh-nghiep-1024x623.jpg 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/Vai-tro-cua-ke-toan-tai-chinh-trong-doanh-nghiep-300x183.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/Vai-tro-cua-ke-toan-tai-chinh-trong-doanh-nghiep-768x467.jpg 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/Vai-tro-cua-ke-toan-tai-chinh-trong-doanh-nghiep.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_So_do_chu_T_tai_khoan_211\"><\/span><span style=\"color: #000000;\"><span id=\"2_So_do_chu_T_tai_khoan_211\" class=\"ez-toc-section\"><\/span>2. S\u01a1 \u0111\u1ed3 ch\u1eef T t\u00e0i kho\u1ea3n 211<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">S\u01a1 \u0111\u1ed3 ch\u1eef T c\u1ee7a t\u00e0i kho\u1ea3n 211 (T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh) l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 tr\u1ef1c quan, h\u1eefu \u00edch gi\u00fap k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0 theo d\u00f5i c\u00e1c giao d\u1ecbch ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh trong doanh nghi\u1ec7p. Vi\u1ec7c \u00e1p d\u1ee5ng s\u01a1 \u0111\u1ed3 ch\u1eef T cho t\u00e0i kho\u1ea3n 211 gi\u00fap k\u1ebf to\u00e1n qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng, r\u00f5 r\u00e0ng v\u00e0 c\u00f3 t\u00ednh khoa h\u1ecdc, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch trong c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"color: #000000;\">Nh\u1edd v\u00e0o s\u01a1 \u0111\u1ed3 ch\u1eef T, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng ph\u00e2n lo\u1ea1i c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, ghi nh\u1eadn \u0111\u00fang \u0111\u1eafn c\u00e1c kho\u1ea3n t\u0103ng, gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u00ecnh. S\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 n\u00e0y c\u0169ng gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ef1 \u0111\u1ed3ng b\u1ed9, d\u1ec5 d\u00e0ng trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n sau n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Ket_cau_va_noi_dung_Tai_khoan_211_%E2%80%93_Tai_san_co_dinh_huu_hinh\"><\/span><span style=\"color: #000000;\"><span id=\"3_Ket_cau_va_noi_dung_Tai_khoan_211_-_Tai_san_co_dinh_huu_hinh\" class=\"ez-toc-section\"><\/span>3. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i kho\u1ea3n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn v\u00e0 theo d\u00f5i nguy\u00ean gi\u00e1 c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh m\u00e0 doanh nghi\u1ec7p s\u1edf h\u1eefu. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh d\u00e1ng v\u1eadt ch\u1ea5t, c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng l\u00e2u d\u00e0i, \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p. <\/span><\/p>\n<p><span style=\"color: #000000;\">K\u1ebft c\u1ea5u c\u1ee7a t\u00e0i kho\u1ea3n 211 bao g\u1ed3m c\u00e1c kho\u1ea3n m\u1ee5c ch\u00ednh nh\u01b0 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n, chi ph\u00ed n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa l\u1edbn v\u00e0 c\u00e1c kho\u1ea3n t\u0103ng gi\u1ea3m li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n. C\u1ea5u tr\u00fac t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, cho ph\u00e9p doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. C\u00e1ch th\u1ee9c ghi nh\u1eadn v\u00e0 theo d\u00f5i c\u00e1c bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u1ec1 t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u1ea5u tr\u00fac v\u00e0 n\u1ed9i dung c\u1ee7a t\u00e0i kho\u1ea3n 211 (t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh) theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31, Kho\u1ea3n 2 c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 chi ti\u1ebft nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Ph\u00eda N\u1ee3 (T\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n):<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u0103ng khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch nh\u01b0 mua s\u1eafm, trao \u0111\u1ed5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ho\u00e0n th\u00e0nh c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 b\u00e0n giao s\u1eed d\u1ee5ng. Ngo\u00e0i ra, nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u0169ng c\u00f3 th\u1ec3 t\u0103ng khi doanh nghi\u1ec7p g\u00f3p v\u1ed1n v\u00e0o li\u00ean doanh, nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb qu\u00e0 t\u1eb7ng, vi\u1ec7n tr\u1ee3 ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 th\u1ec3 x\u1ea3y ra khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 l\u1eafp \u0111\u1eb7t, trang b\u1ecb th\u00eam c\u00e1c b\u1ed9 ph\u1eadn, c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p ho\u1eb7c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n trong t\u1eebng giai \u0111o\u1ea1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Ph\u00eda C\u00f3 (Gi\u1ea3m nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n):<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u1ea3m khi t\u00e0i s\u1ea3n b\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng cho \u0111\u01a1n v\u1ecb kh\u00e1c, trao \u0111\u1ed5i \u0111\u1ec3 nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1edbi, b\u00e1n ho\u1eb7c thanh l\u00fd. Ngo\u00e0i ra, n\u1ebfu doanh nghi\u1ec7p g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u0169ng s\u1ebd gi\u1ea3m theo t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ngo\u00e0i ra, nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f2n c\u00f3 th\u1ec3 gi\u1ea3m khi th\u00e1o d\u1ee1 m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n do t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 hao m\u00f2n, h\u01b0 h\u1ecfng ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>S\u1ed1 d\u01b0 ph\u00eda N\u1ee3:<\/strong> S\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n 211 \u1edf ph\u00eda N\u1ee3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb nguy\u00ean gi\u00e1 c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n c\u00f3 trong doanh nghi\u1ec7p v\u00e0o cu\u1ed1i k\u1ef3. S\u1ed1 d\u01b0 n\u00e0y s\u1ebd cho ph\u00e9p k\u1ebf to\u00e1n v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd nh\u00ecn nh\u1eadn r\u00f5 t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u00e1nh gi\u00e1 s\u1ef1 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n qua c\u00e1c k\u1ef3.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>C\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ee7a t\u00e0i kho\u1ea3n 211:<\/strong> T\u00e0i kho\u1ea3n 211 \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2 \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ti\u1ebft gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh trong doanh nghi\u1ec7p. C\u00e1c t\u00e0i kho\u1ea3n n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2111 \u2013 Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac:<\/strong> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, bao g\u1ed3m nh\u00e0 c\u1eeda, c\u00e1c c\u00f4ng tr\u00ecnh v\u1eadt ki\u1ebfn tr\u00fac, h\u00e0ng r\u00e0o, b\u1ec3, th\u00e1p n\u01b0\u1edbc, s\u00e2n b\u00e3i, c\u00e1c c\u00f4ng tr\u00ecnh trang tr\u00ed, thi\u1ebft k\u1ebf cho nh\u00e0 c\u1eeda, v\u00e0 c\u00e1c c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng nh\u01b0 \u0111\u01b0\u1eddng s\u00e1, c\u1ea7u c\u1ed1ng, \u0111\u01b0\u1eddng s\u1eaft, c\u1ea7u t\u00e0u, c\u1ea7u c\u1ea3ng. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf v\u1eadt ch\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2112 \u2013 M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb:<\/strong> Ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh c\u1ee7a doanh nghi\u1ec7p. Bao g\u1ed3m c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c chuy\u00ean d\u00f9ng, thi\u1ebft b\u1ecb c\u00f4ng t\u00e1c, d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7, m\u00e1y m\u00f3c \u0111\u01a1n l\u1ebb ho\u1eb7c c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn, v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2113 \u2013 Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, truy\u1ec1n d\u1eabn:<\/strong> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i nh\u01b0 xe \u00f4 t\u00f4, xe m\u00e1y, t\u00e0u th\u1ee7y, m\u00e1y bay, v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n qua \u0111\u01b0\u1eddng \u1ed1ng, \u0111\u01b0\u1eddng s\u1eaft, ho\u1eb7c c\u00e1c thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn kh\u00e1c. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y ph\u1ee5c v\u1ee5 cho vi\u1ec7c v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 giao th\u00f4ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2114 \u2013 Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd:<\/strong> Ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 d\u00f9ng trong qu\u1ea3n l\u00fd, h\u00e0nh ch\u00ednh, v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c \u0111i\u1ec1u h\u00e0nh kinh doanh c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y c\u00f3 th\u1ec3 l\u00e0 c\u00e1c c\u00f4ng c\u1ee5 v\u0103n ph\u00f2ng, m\u00e1y t\u00ednh, m\u00e1y in, ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd, v\u00e0 c\u00e1c thi\u1ebft b\u1ecb h\u1ed7 tr\u1ee3 kh\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2115 \u2013 C\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 cho s\u1ea3n ph\u1ea9m:<\/strong> Theo d\u00f5i gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 s\u00fac v\u1eadt nu\u00f4i d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e2y tr\u1ed3ng l\u00e2u n\u0103m (nh\u01b0 c\u00e2y cao su, c\u00e0 ph\u00ea) v\u00e0 s\u00fac v\u1eadt nu\u00f4i \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p s\u1ea3n ph\u1ea9m cho doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 2118 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c:<\/strong> Ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean. \u0110\u00e2y c\u00f3 th\u1ec3 l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng ng\u00e0nh ngh\u1ec1 ho\u1eb7c nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c c\u00e1c nh\u00f3m tr\u00ean nh\u01b0ng v\u1eabn c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><img decoding=\"async\" class=\"aligncenter wp-image-235685 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-manual-1500x1000-1-1024x683.jpg\" alt=\"3. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\" width=\"1024\" height=\"683\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-manual-1500x1000-1-1024x683.jpg 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-manual-1500x1000-1-300x200.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-manual-1500x1000-1-768x512.jpg 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-manual-1500x1000-1.jpg 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Cach_hach_toan_tai_san_co_dinh_huu_hinh_va_vo_hinh\"><\/span><span style=\"color: #000000;\"><span id=\"4_Cach_hach_toan_tai_san_co_dinh_huu_hinh_va_vo_hinh\" class=\"ez-toc-section\"><\/span>4. C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ghi nh\u1eadn ch\u00ednh x\u00e1c c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, k\u1ebf to\u00e1n s\u1ebd ghi nh\u1eadn c\u00e1c kho\u1ea3n m\u1ee5c nh\u01b0 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n, c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn b\u1ea3o tr\u00ec, s\u1eeda ch\u1eefa v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n, \u0111\u1ea3m b\u1ea3o c\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"41_Ke_toan_tang_TSCD_huu_hinh\"><\/span><span style=\"color: #000000;\">4.1. K\u1ebf to\u00e1n t\u0103ng TSC\u0110 h\u1eefu h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span style=\"color: #000000;\">4.1.1 Nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1eeb v\u1ed1n g\u00f3p ho\u1eb7c t\u00e0i tr\u1ee3<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p ho\u1eb7c t\u00e0i tr\u1ee3 d\u01b0\u1edbi d\u1ea1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong> (theo gi\u00e1 tr\u1ecb th\u1ecfa thu\u1eadn)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u0110i\u1ec1u n\u00e0y ph\u1ea3n \u00e1nh vi\u1ec7c doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c c\u00e1c \u0111\u1ed1i t\u00e1c g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p d\u01b0\u1edbi h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n, thay v\u00ec ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<h4><span style=\"color: #000000;\">4.1.2 Mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ghi nh\u1eadn sau:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong> (gi\u00e1 mua ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong> (1332)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, &#8230;<\/strong> (t\u00f9y theo ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/strong> (3411) (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">N\u1ebfu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua k\u00e8m thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong> (bao g\u1ed3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ch\u00ednh v\u00e0 c\u00e1c thi\u1ebft b\u1ecb ph\u1ee5 t\u00f9ng \u0111\u1ee7 ti\u00eau chu\u1ea9n)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/strong> (1534) (cho thi\u1ebft b\u1ecb v\u00e0 ph\u1ee5 t\u00f9ng thay th\u1ebf)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong> (1332)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, &#8230;<\/strong> (t\u00f9y theo ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/strong> (3411) (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong>, nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n<h4><span style=\"color: #000000;\">4.1.3 Mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi mua s\u1eafm:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong> (theo gi\u00e1 mua tr\u1ea3 ngay)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong> (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong> (ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm, t\u00ednh b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n v\u00e0 gi\u00e1 mua tr\u1ea3 ngay, c\u1ed9ng v\u1edbi thu\u1ebf GTGT n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 331<\/strong> (t\u00f9y theo ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n)<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112<\/strong> (s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u1ecbnh k\u1ef3 bao g\u1ed3m c\u1ea3 gi\u00e1 g\u1ed1c v\u00e0 l\u00e3i tr\u1ea3 ch\u1eadm)<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi t\u00ednh chi ph\u00ed l\u00e3i tr\u1ea3 ch\u1eadm \u0111\u1ecbnh k\u1ef3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/strong><\/span><\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.1.4 Nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1eeb t\u00e0i tr\u1ee3 ho\u1eb7c bi\u1ebfu t\u1eb7ng<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh d\u01b0\u1edbi h\u00ecnh th\u1ee9c t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho s\u1ea3n xu\u1ea5t kinh doanh:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u1eadn \u0111\u01b0\u1ee3c:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng<\/strong> (nh\u01b0 chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t):<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 331, &#8230;<\/strong> (t\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n)<\/span><\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.1.5 T\u1ef1 s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1ef1 s\u1ea3n xu\u1ea5t:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 155 \u2013 Th\u00e0nh ph\u1ea9m<\/strong> (n\u1ebfu xu\u1ea5t kho \u0111\u1ec3 s\u1eed d\u1ee5ng)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/strong> (n\u1ebfu \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay)<\/span><\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.1.6 Trao \u0111\u1ed5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/h4>\n<p><span style=\"color: #000000;\"><strong>Trao \u0111\u1ed5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Khi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong> (nguy\u00ean gi\u00e1 ghi theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n trao \u0111\u1ed5i)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> (s\u1ed1 kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n trao \u0111\u1ed5i)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong> (nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n trao \u0111\u1ed5i)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Trao \u0111\u1ed5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng t\u01b0\u01a1ng t\u1ef1:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Khi giao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho b\u00ean trao \u0111\u1ed5i:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c<\/strong> (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n trao \u0111\u1ed5i)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> (gi\u00e1 tr\u1ecb \u0111\u00e3 kh\u1ea5u hao)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong> (nguy\u00ean gi\u00e1)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">Ghi nh\u1eadn thu nh\u1eadp t\u1eeb trao \u0111\u1ed5i:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 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 T\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/strong> (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n trao \u0111\u1ed5i)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/strong> (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">Khi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb trao \u0111\u1ed5i:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong> (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadn)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong> (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 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<li><span style=\"color: #000000;\">N\u1ebfu ph\u1ea3i thu th\u00eam ti\u1ec1n do gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n trao \u0111\u1ed5i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112<\/strong> (s\u1ed1 ti\u1ec1n thu th\u00eam)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n do gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n trao \u0111\u1ed5i:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, &#8230;<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.1.7 Mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh bao g\u1ed3m nh\u00e0 c\u1eeda v\u00e0 v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 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 T\u00e0i kho\u1ea3n 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 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong> (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 331, &#8230;<\/strong><\/span><\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.1.8 T\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb ho\u00e0n th\u00e0nh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, nh\u01b0ng ch\u01b0a quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">Doanh nghi\u1ec7p t\u1ea1m t\u00ednh nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ec3 h\u1ea1ch to\u00e1n t\u0103ng, gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 l\u00e0m c\u01a1 s\u1edf t\u00ednh kh\u1ea5u hao.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">N\u1ebfu c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh v\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ch\u00eanh l\u1ec7ch:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 138 \u2013 Ph\u1ea3i thu kh\u00e1c<\/strong> (s\u1ed1 ph\u1ea3i thu h\u1ed3i kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/strong><\/span><\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.1.9 Nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9 c\u1ee7a T\u1ed5ng c\u00f4ng ty<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1eeb \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9 c\u1ee7a T\u1ed5ng c\u00f4ng ty m\u00e0 kh\u00f4ng ph\u1ea3i thanh to\u00e1n ti\u1ec1n, ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/strong> (nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110<\/strong> (gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 336, 411<\/strong> (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n)<\/span><\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.1.10 S\u1eed d\u1ee5ng kinh ph\u00ed s\u1ef1 nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ec3 mua TSC\u0110<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p s\u1eed d\u1ee5ng kinh ph\u00ed s\u1ef1 nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ho\u1eb7c mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/strong> (gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112<\/strong> (ti\u1ec1n m\u1eb7t ho\u1eb7c ng\u00e2n h\u00e0ng)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 241 \u2013 XDCB d\u1edf dang<\/strong> (n\u1ebfu c\u00f3 ph\u1ea7n \u0111\u1ea7u t\u01b0 ch\u01b0a ho\u00e0n th\u00e0nh)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/strong> (n\u1ebfu c\u00f3 n\u1ee3 ph\u1ea3i tr\u1ea3)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 461 \u2013 Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p<\/strong> (n\u1ebfu s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">B\u1ea3ng k\u1ebf to\u00e1n gi\u1ea3m gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) c\u00f3 th\u1ec3 kh\u00e1 ph\u1ee9c t\u1ea1p, tuy nhi\u00ean c\u00e1c b\u01b0\u1edbc k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, g\u00f3p v\u1ed1n, v\u00e0 x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1eeba, thi\u1ebfu l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u00f3m t\u1eaft c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn nh\u1eefng t\u00ecnh hu\u1ed1ng n\u00e0y:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"42_Ke_toan_giam_gia_TSCD\"><\/span><span style=\"color: #000000;\">4.2 K\u1ebf to\u00e1n gi\u1ea3m gi\u00e1 TSC\u0110<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span style=\"color: #000000;\">4.2.1 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/span><\/h4>\n<p><span style=\"color: #000000;\"><strong>Nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ghi nh\u1eadn doanh thu t\u1eeb nh\u01b0\u1ee3ng b\u00e1n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 111, 112, 131&#8230;<\/strong> (ti\u1ec1n thu v\u1ec1 ho\u1eb7c ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/strong> (gi\u00e1 b\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/strong> (n\u1ebfu c\u00f3 thu\u1ebf GTGT)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">Ghi gi\u1ea3m TSC\u0110 \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110<\/strong> (gi\u00e1 tr\u1ecb hao m\u00f2n \u0111\u00e3 tr\u00edch)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c<\/strong> (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/strong> (nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">Ghi nh\u1eadn c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c<\/strong> (chi ph\u00ed li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ghi gi\u1ea3m TSC\u0110 \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 466 \u2013 Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/strong> (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a ngu\u1ed3n kinh ph\u00ed)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110<\/strong> (gi\u00e1 tr\u1ecb hao m\u00f2n \u0111\u00e3 tr\u00edch)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/strong> (nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">X\u1eed l\u00fd ti\u1ec1n thu, chi li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ghi gi\u1ea3m TSC\u0110 nh\u01b0\u1ee3ng b\u00e1n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 353 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3533)<\/strong> (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a qu\u1ef9)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110<\/strong> (gi\u00e1 tr\u1ecb hao m\u00f2n \u0111\u00e3 tr\u00edch)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/strong> (nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">Ghi nh\u1eadn ti\u1ec1n thu t\u1eeb nh\u01b0\u1ee3ng b\u00e1n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112\u2026<\/strong> (s\u1ed1 ti\u1ec1n thu th\u1ef1c t\u1ebf)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 353 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/strong> (gi\u00e1 tr\u1ecb thu v\u1ec1 t\u1eeb vi\u1ec7c nh\u01b0\u1ee3ng b\u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3331)<\/strong> (n\u1ebfu c\u00f3 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">X\u1eed l\u00fd chi ph\u00ed li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 353 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/strong> (chi ph\u00ed ph\u00e1t sinh t\u1eeb vi\u1ec7c nh\u01b0\u1ee3ng b\u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112\u2026<\/strong> (s\u1ed1 ti\u1ec1n chi th\u1ef1c t\u1ebf)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.2.2 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thanh l\u00fd TSC\u0110<\/span><\/h4>\n<p><span style=\"color: #000000;\"><strong>Thanh l\u00fd TSC\u0110<\/strong> l\u00e0 qu\u00e1 tr\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u s\u1ea3n xu\u1ea5t kinh doanh. Quy tr\u00ecnh n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ra quy\u1ebft \u0111\u1ecbnh thanh l\u00fd<\/strong> TSC\u0110.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd<\/strong> \u0111\u1ec3 t\u1ed5 ch\u1ee9c thanh l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>L\u1eadp Bi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110<\/strong> \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 th\u00f4ng b\u00e1o cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Sau khi thanh l\u00fd, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebf to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 khi nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, g\u1ed3m ghi nh\u1eadn doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb thanh l\u00fd, ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n thanh l\u00fd v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan.<\/span><\/p>\n<h4><span style=\"color: #000000;\">4.2.3 G\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, li\u00ean doanh ho\u1eb7c li\u00ean k\u1ebft b\u1eb1ng TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, li\u00ean doanh ho\u1eb7c li\u00ean k\u1ebft b\u1eb1ng TSC\u0110 h\u1eefu h\u00ecnh, c\u00e1c b\u01b0\u1edbc k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 221, 222<\/strong> (theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110<\/strong> (s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c<\/strong> (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/strong> (nguy\u00ean gi\u00e1)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/strong> (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 TSC\u0110)<\/span><\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.2.4 Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n TSC\u0110 h\u1eefu h\u00ecnh th\u1eeba, thi\u1ebfu<\/span><\/h4>\n<p><span style=\"color: #000000;\"><strong>TSC\u0110 th\u1eeba:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>TSC\u0110 th\u1eeba kh\u00f4ng ghi s\u1ed5<\/strong>: Ghi t\u0103ng t\u00e0i s\u1ea3n theo h\u1ed3 s\u01a1 TSC\u0110:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 241, 331, 338, 411\u2026<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>TSC\u0110 th\u1eeba \u0111ang s\u1eed d\u1ee5ng<\/strong>: Ghi t\u0103ng TSC\u0110 v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hao m\u00f2n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh<\/strong> (\u0111\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 3533 \u2013 Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/strong> (\u0111\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ph\u00fac l\u1ee3i)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 466 \u2013 Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/strong> (\u0111\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>TSC\u0110 th\u1eeba thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p kh\u00e1c<\/strong>: Theo d\u00f5i v\u00e0 gi\u1eef h\u1ed9 TSC\u0110.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>TSC\u0110 thi\u1ebfu<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>TSC\u0110 thi\u1ebfu d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 334, 138 (1388)<\/strong> (n\u1ebfu c\u00f3 ng\u01b0\u1eddi ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong> (n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ghi gi\u1ea3m v\u1ed1n)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c<\/strong> (n\u1ebfu ch\u1ecbu t\u1ed5n th\u1ea5t)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>TSC\u0110 thi\u1ebfu d\u00f9ng cho s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 466 \u2013 Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>TSC\u0110 thi\u1ebfu d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 3533 \u2013 Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235686 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-1024x768.jpg\" alt=\"4. C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh\" width=\"1024\" height=\"768\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-1024x768.jpg 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-300x225.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-768x576.jpg 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting.jpg 1240w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"43_Ke_toan_xu_ly_TSCD_huu_hinh_khi_kiem_ke_tai_thoi_diem_xac_dinh_gia_tri_doanh_nghiep_de_co_phan_hoa_doanh_nghiep_100_von_Nha_nuoc\"><\/span><span style=\"color: #000000;\">4.3 K\u1ebf to\u00e1n x\u1eed l\u00fd TSC\u0110 h\u1eefu h\u00ecnh khi ki\u1ec3m k\u00ea t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span style=\"color: #000000;\">4.3.1 K\u1ebf to\u00e1n k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ed5 ph\u1ea7n h\u00f3a c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea, ph\u00e2n lo\u1ea1i TSC\u0110 h\u1eefu h\u00ecnh c\u1ee7a m\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p.<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu TSC\u0110 h\u1eefu h\u00ecnh<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 1381 \u2013 T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba TSC\u0110<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">Doanh nghi\u1ec7p c\u1ea7n ghi nh\u1eadn t\u00e0i s\u1ea3n th\u1eeba trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 sau \u0111\u00f3 ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan trong B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.3.2 K\u1ebf to\u00e1n x\u1eed l\u00fd TSC\u0110 h\u1eefu h\u00ecnh th\u1eeba, thi\u1ebfu trong ki\u1ec3m k\u00ea<\/span><\/h4>\n<p><span style=\"color: #000000;\">Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n th\u1eeba, thi\u1ebfu t\u00e0i s\u1ea3n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ec3 x\u1eed l\u00fd b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh. Gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 thi\u1ebfu, sau khi tr\u1eeb c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng, s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c.<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i s\u1ea3n thi\u1ebfu<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 111 \u2013 Ti\u1ec1n m\u1eb7t (n\u1ebfu c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1ed9p ti\u1ec1n b\u1ed3i th\u01b0\u1eddng)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 1388 \u2013 Ph\u1ea3i thu kh\u00e1c (n\u1ebfu c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ph\u1ea3i n\u1ed9p ti\u1ec1n b\u1ed3i th\u01b0\u1eddng)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 334 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu tr\u1eeb l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea1m l\u1ed7i)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu ph\u1ea3i t\u00ednh v\u00e0o t\u1ed5n th\u1ea5t c\u1ee7a doanh nghi\u1ec7p)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 1381 \u2013 T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>TSC\u0110 th\u1eeba<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 3381 \u2013 T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (n\u1ebfu t\u00e0i s\u1ea3n th\u1eeba c\u1ee7a ng\u01b0\u1eddi b\u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.3.3 K\u1ebf to\u00e1n nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n kh\u00f4ng c\u1ea7n d\u00f9ng, t\u00e0i s\u1ea3n \u1ee9 \u0111\u1ecdng, ch\u1edd thanh l\u00fd<\/span><\/h4>\n<p><span style=\"color: #000000;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110 kh\u00f4ng c\u1ea7n d\u00f9ng, TSC\u0110 \u1ee9 \u0111\u1ecdng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. K\u1ebf to\u00e1n c\u1ea7n h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu, chi v\u00e0 ghi gi\u1ea3m t\u00e0i s\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>S\u1ed1 thu t\u1eeb nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 111, 112, 131<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Chi ph\u00ed li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 331<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Gi\u1ea3m gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.3.4 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chuy\u1ec3n giao TSC\u0110 h\u1eefu h\u00ecnh kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd<\/span><\/h4>\n<p><span style=\"color: #000000;\">Doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n giao TSC\u0110 h\u1eefu h\u00ecnh kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ghi nh\u1eadn:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.3.5 K\u1ebf to\u00e1n chuy\u1ec3n giao c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p chuy\u1ec3n giao nh\u00e0 \u1edf c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n vi\u00ean ho\u1eb7c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i kh\u00e1c cho c\u01a1 quan \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 qu\u1ea3n l\u00fd, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Chuy\u1ec3n giao c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i cho c\u01a1 quan qu\u1ea3n l\u00fd<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 3533 \u2013 Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Chuy\u1ec3n giao t\u00e0i s\u1ea3n c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i cho m\u1ee5c \u0111\u00edch kinh doanh<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 466 \u2013 Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.3.6 K\u1ebf to\u00e1n gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a doanh nghi\u1ec7p<\/span><\/h4>\n<p><span style=\"color: #000000;\">Doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb TSC\u0110 t\u0103ng<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 211 \u2013 Nguy\u00ean gi\u00e1 TSC\u0110 (ph\u1ea7n \u0111\u00e1nh gi\u00e1 t\u0103ng)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110 (ph\u1ea7n \u0111\u00e1nh gi\u00e1 t\u0103ng)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 412 \u2013 Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (gi\u00e1 tr\u1ecb TSC\u0110 t\u0103ng th\u00eam)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb TSC\u0110 gi\u1ea3m<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110 (ph\u1ea7n \u0111\u00e1nh gi\u00e1 gi\u1ea3m)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 412 \u2013 Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (ph\u1ea7n gi\u00e1 tr\u1ecb TSC\u0110 gi\u1ea3m)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 Nguy\u00ean gi\u00e1 TSC\u0110 (ph\u1ea7n \u0111\u00e1nh gi\u00e1 gi\u1ea3m)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Doanh nghi\u1ec7p c\u1ea7n tr\u00edch kh\u1ea5u hao TSC\u0110 theo nguy\u00ean gi\u00e1 m\u1edbi sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n<h4><span style=\"color: #000000;\">4.3.7 Doanh nghi\u1ec7p b\u00e0n giao TSC\u0110 cho c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a, vi\u1ec7c b\u00e0n giao TSC\u0110 cho c\u00f4ng ty c\u1ed5 ph\u1ea7n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u00e0 ngu\u1ed3n v\u1ed1n:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>K\u1ebf to\u00e1n b\u00e0n giao TSC\u0110 cho c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110 (ph\u1ea7n \u0111\u00e3 hao m\u00f2n)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"5_Cach_xac_dinh_nguyen_gia_mua_TSCD\"><\/span><span style=\"color: #000000;\"><span id=\"5_Cach_xac_dinh_nguyen_gia_mua_TSCD\" class=\"ez-toc-section\"><\/span>5. C\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 mua TSC\u0110<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 (hay c\u00f2n g\u1ecdi l\u00e0 gi\u00e1 g\u1ed1c, chi ph\u00ed l\u1ecbch s\u1eed) l\u00e0 gi\u00e1 tr\u1ecb ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 \u0111\u1ec3 mua, bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong k\u1ebf to\u00e1n v\u00ec n\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n kh\u1ea5u hao, \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n c\u0169ng nh\u01b0 quy\u1ebft \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a doanh nghi\u1ec7p. C\u1ee5 th\u1ec3, nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh = Gi\u00e1 mua + Thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i) + C\u00e1c chi ph\u00ed li\u00ean quan<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1c th\u00e0nh ph\u1ea7n trong nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\"><strong>Gi\u00e1 mua<\/strong>: L\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 \u0111\u1ec3 mua t\u00e0i s\u1ea3n. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh mua tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p, gi\u00e1 mua s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m mua, kh\u00f4ng bao g\u1ed3m l\u00e3i tr\u1ea3 ch\u1eadm.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00e1c chi ph\u00ed li\u00ean quan<\/strong>: Bao g\u1ed3m c\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng. C\u00e1c chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1 t\u00e0i s\u1ea3n<\/span><\/li>\n<li><span style=\"color: #000000;\">L\u00e3i ti\u1ec1n vay ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">Chi ph\u00ed n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u1ea1t tr\u1ea1ng th\u00e1i s\u1eed d\u1ee5ng<\/span><\/li>\n<li><span style=\"color: #000000;\">Chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed<\/span><\/li>\n<li><span style=\"color: #000000;\">L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, n\u1ebfu c\u00f3<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"color: #000000;\">L\u01b0u \u00fd quan tr\u1ecdng:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong>, nh\u01b0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, gi\u00e1 tr\u1ecb c\u1ee7a quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang v\u00e0 ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh n\u1ebfu quy\u1ec1n n\u00e0y \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 ngu\u1ed3n l\u1ef1c v\u00e0 tri\u1ec3n khai.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u1ed1i v\u1edbi nh\u00e0 c\u1eeda v\u00e0 v\u1eadt ki\u1ebfn tr\u00fac<\/strong> \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, nguy\u00ean gi\u00e1 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c n\u00eau tr\u00ean.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 211 trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 t\u00e0i kho\u1ea3n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng t\u0103ng gi\u1ea3m c\u1ee7a ch\u00fang trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng. T\u00e0i kho\u1ea3n n\u00e0y ghi nh\u1eadn:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 c\u1eeda, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n<\/span><\/li>\n<li><span style=\"color: #000000;\">Gi\u00e1 tr\u1ecb t\u0103ng th\u00eam t\u1eeb vi\u1ec7c mua s\u1eafm, \u0111\u1ea7u t\u01b0, n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00e0i s\u1ea3n b\u1ecb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, ho\u1eb7c hao m\u00f2n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 211 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n kh\u1ea5u hao \u0111\u00fang \u0111\u1eafn v\u00e0 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235688 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/TR1733551_01A_2880x1620-scaled-1-1024x576.jpg\" alt=\"5. C\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 mua TSC\u0110\" width=\"1024\" height=\"576\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/TR1733551_01A_2880x1620-scaled-1-1024x576.jpg 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/TR1733551_01A_2880x1620-scaled-1-300x169.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/TR1733551_01A_2880x1620-scaled-1-768x432.jpg 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/TR1733551_01A_2880x1620-scaled-1-1536x864.jpg 1536w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/TR1733551_01A_2880x1620-scaled-1-2048x1152.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p><span style=\"color: #000000;\">N\u1ebfu b\u1ea1n c\u1ea7n h\u1ed7 tr\u1ee3 chi ti\u1ebft v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n 211, c\u0169ng nh\u01b0 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 v\u1edbi Gtax. Ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng cung c\u1ea5p s\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean nghi\u1ec7p v\u00e0 gi\u1ea3i \u0111\u00e1p m\u1ecdi th\u1eafc m\u1eafc c\u1ee7a b\u1ea1n. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 nhanh ch\u00f3ng, vui l\u00f2ng g\u1ecdi hotline: <strong>0932.362.514<\/strong>.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i kho\u1ea3n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p s\u1edf h\u1eefu. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y bao g\u1ed3m c\u00e1c c\u00f4ng tr\u00ecnh, m\u00e1y m\u00f3c, thi\u1ebft [&#8230;]\n","protected":false},"author":1,"featured_media":235687,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235683","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\/235683"}],"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=235683"}],"version-history":[{"count":2,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235683\/revisions"}],"predecessor-version":[{"id":235699,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235683\/revisions\/235699"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235687"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}