{"id":7352,"date":"2022-08-03T14:45:02","date_gmt":"2022-08-03T07:45:02","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7352"},"modified":"2025-11-11T14:14:20","modified_gmt":"2025-11-11T07:14:20","slug":"22-sai-sot-lien-quan-den-ke-toan-tai-san-co-dinh-ma-ke-toan-thuong-mac-phai","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/22-sai-sot-lien-quan-den-ke-toan-tai-san-co-dinh-ma-ke-toan-thuong-mac-phai\/","title":{"rendered":"22 sai s\u00f3t li\u00ean quan \u0111\u1ebfn K\u1ebf To\u00e1n \u201d T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH \u201d m\u00e0 K\u1ebf To\u00e1n th\u01b0\u1eddng m\u1eafc ph\u1ea3i"},"content":{"rendered":"
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\u00a0 \u00a0 K\u1ebf to\u00e1n TSC\u0110 ph\u1ea3i theo d\u00f5i t\u00ecnh h\u00ecnh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng, hi\u1ec7n tr\u1ea1ng k\u1ef9 thu\u1eadt c\u1ee7a TSC\u0110, ti\u1ebfn h\u00e0nh ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u00f4ng t\u00e1c b\u1ea3o qu\u1ea3n, s\u1eed d\u1ee5ng TSC\u0110 \u1edf t\u1eebng b\u1ed9 ph\u1eadn trong \u0111\u01a1n v\u1ecb.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\"\"<\/h2>\n
1. Kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n TSC\u0110 nh\u01b0ng h\u1ea1ch to\u00e1n TSC\u0110 (kh\u00f4ng \u0111\u1ea1t v\u1ec1 nguy\u00ean gi\u00e1), v\u00ed d\u1ee5: Mua 10 t\u00e0i s\u1ea3n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb 250 tri\u1ec7u \u0111\u1ed3ng, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o TK 211<\/div>\n
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2. Ch\u1ecdn khung kh\u1ea5u hao kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh (TT 45,147, 28). R\u1ee7i ro: V\u1edbi vi\u1ec7c ch\u1ecdn khung th\u1eddi gian ng\u1eafn h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n lo\u1ea1i tr\u1eeb chi ph\u00ed v\u01b0\u1ee3t. V\u1edbi vi\u1ec7c ch\u1ecdn khung kh\u1ea5u hao th\u1eddi gian d\u00e0i h\u01a1n m\u1ee9c t\u1ed1i \u0111a, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed cho nh\u1eefng n\u0103m sau s\u1ed1 n\u0103m max \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao.<\/div>\n
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3. Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n \u0111\u1ed1i v\u1edbi ph\u1ea7n kh\u1ea5u hao m\u00e1y m\u00f3c t\u01b0\u01a1ng \u1ee9ng kh\u00f4ng \u0111\u1ea1t c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng<\/div>\n
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4. H\u1ea1ch to\u00e1n ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 m\u1ed9t l\u1ea7n (k\u1ec3 c\u1ea3 c\u00f3 b\u00eca \u0111\u1ecf) sau ng\u00e0y hi\u1ec7u l\u1ef1c c\u1ee7a lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2003 v\u00e0o TK 213: Ph\u1ea3i h\u1ea1ch to\u00e1n TK 242<\/div>\n
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5. Kh\u00f4ng t\u1ea1m t\u0103ng TSC\u0110 trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, ph\u00e1t sinh doanh thu nh\u01b0ng ch\u01b0a c\u00f3 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n (m\u1ee5c c \u0111i\u1ec1u 4, m\u1ee5c 10 \u0111i\u1ec1u 9 theo TT 45)<\/div>\n
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6. C\u00f9ng m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n nh\u01b0ng ch\u1ecdn m\u1ee9c kh\u1ea5u hao kh\u00e1c nhau (v\u00ed d\u1ee5 mua 2 c\u00e1i xe \u00f4 t\u00f4 y h\u1ec7t nhau trong \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng nh\u01b0 nhau nh\u01b0ng l\u1ea1i ch\u1ecdn th\u1eddi gian ph\u00e2n b\u1ed5 kh\u00e1c nhau): K\u1ebf to\u00e1n n\u00ean ch\u1ecdn m\u1ee9c kh\u1ea5u hao gi\u1ed1ng nhau tr\u00e1nh gi\u1ea3i tr\u00ecnh kh\u00f4ng c\u1ea7n thi\u1ebft<\/div>\n
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7. Kh\u00f4ng h\u1ea1ch to\u00e1n TSC\u0110 \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u1ea1t ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110<\/div>\n
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8. Kh\u00f4ng lo\u1ea1i tr\u1eeb chi ph\u00ed kh\u1ea5u hao khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e3 ng\u1eebng s\u1eed d\u1ee5ng, kh\u00f4ng c\u00f2n d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng do s\u1eefa ch\u1eefa, di d\u1eddi, m\u00f9a v\u1ee5 tho\u00e3 m\u00e3n \u0111i\u1ec1u ki\u1ec7n theo TT 96<\/div>\n
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9. Kh\u00f4ng v\u1ed1n h\u00f3a l\u00e3i vay, v\u1ed1n h\u00f3a kh\u00f4ng \u0111\u00fang \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n vay d\u00f9ng cho \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng\u2026<\/div>\n
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10. Th\u1eddi \u0111i\u1ec3m tr\u00edch kh\u1ea5u hao ch\u01b0a \u0111\u00fang. L\u01b0u \u00fd th\u1eddi \u0111i\u1ec3m tr\u00edch kh\u1ea5u hao l\u00e0 th\u1eddi \u0111i\u1ec3m TS \u1edf tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng, vi\u1ec7c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n l\u00e0 kh\u1ea5u hao theo ng\u00e0y, kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00f2n th\u00e1ng.<\/div>\n
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11. Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n t\u1eeb n\u01a1i ch\u1ecbu thu\u1ebf sang n\u01a1i kh\u00f4ng ch\u1ecbu thu\u1ebf<\/div>\n
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12. Kh\u1ea5u hao t\u00e0i s\u1ea3n t\u1ea1m ng\u1eebng do s\u1eeda ch\u1eefa l\u1edbn, do di d\u1eddi nh\u01b0ng kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 l\u01b0u tr\u1eef ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf<\/div>\n
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13. Kh\u00f4ng lo\u1ea1i tr\u1eeb chi ph\u00ed kh\u1ea5u hao \u0111\u1ed1i v\u1edbi ph\u1ea7n nguy\u00ean gi\u00e1 xe \u00f4 t\u00f4 d\u01b0\u1edbi 9 ch\u1ed5 ng\u1ed3i v\u01b0\u1ee3t 1 t\u1ef7 6 (kh\u00f4ng t\u00ednh tr\u01b0\u1eddng h\u1ee3p xe d\u00f9ng cho v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch,h\u00e0ng h\u00f3a\u2026.). Tham kh\u1ea3o TT 78<\/div>\n
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14. H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n chi ph\u00ed kh\u00e2u hao ch\u01b0a \u0111\u00fang. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u1ec3 l\u1ef1a ch\u1ecdn TK h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p: TK 642, TK 641, TK 627 \u2026<\/div>\n
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15. V\u1eabn kh\u1ea5u hao t\u00e0i s\u1ea3n m\u1eb7c d\u00f9 \u0111\u00e3 h\u1ebft kh\u1ea5u hao (l\u1ed7i ch\u1ee7 y\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n l\u00e0m excel nh\u01b0ng kh\u00f4ng \u0111\u1ec3 \u00fd)<\/div>\n
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16. B\u1ea3ng t\u00ednh kh\u1ea5u hao kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n: C\u1ea7n ki\u1ec3m tra l\u1ea1i v\u00ec sao? \u0111\u1ec3 bi\u1ebft \u0111\u00fang hay sai ch\u1ed5 n\u00e0o<\/div>\n
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17. Qu\u00ean t\u00ednh kh\u1ea5u hao. K\u1ebf to\u00e1n c\u1ea7n check l\u1ea1i xem c\u00f3 th\u00e1ng n\u00e0o, t\u00e0i s\u1ea3n n\u00e0o qu\u00ean tr\u00edch kh\u1ea5u hao hay kh\u00f4ng<\/div>\n
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18. Ph\u00e1t hi\u1ec7n T\u00e0i s\u1ea3n tr\u00edch thi\u1ebfu kh\u1ea5u hao n\u0103m tr\u01b0\u1edbc, k\u1ebf to\u00e1n kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0o n\u0103m tr\u01b0\u1edbc m\u00e0 \u0111i\u1ec1u ch\u1ec9nh n\u0103m hi\u1ec7n h\u00e0nh, \u0111i\u1ec1u n\u00e0y c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 lo\u1ea1i tr\u1eeb chi ph\u00ed kh\u1ea5u hao n\u0103m tr\u01b0\u1edbc h\u1ea1ch to\u00e1n trong n\u0103m nay v\u1edbi l\u00fd do chi ph\u00ed kh\u00f4ng \u0111\u00fang k\u1ef3.<\/div>\n
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19. B\u00e0n giao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thi\u1ebfu bi\u00ean b\u1ea3n b\u00e0n giao (c\u1ee9 b\u1ea5t c\u1ee9 kh\u00e2u b\u00e0n giao t\u1eeb ng\u01b0\u1eddi n\u00e0y sang ng\u01b0\u1eddi kh\u00e1c, t\u1eeb b\u1ed9 ph\u1eadn n\u00e0y sang b\u1ed9 ph\u1eadn kh\u00e1c, c\u00f4ng ty n\u00ean c\u00f3 bi\u00ean b\u1ea3n b\u1ea3n giao \u0111\u1ec3 qu\u1ea3n l\u00fd vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, quy tr\u00e1ch nhi\u1ec7m n\u1ebfu ph\u00e1t sinh c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng v.v\u2026)<\/div>\n
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20. Ghi t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n do n\u00e2ng c\u00e2p nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1, l\u00fd lu\u1eadn \u0111\u1ec3 ch\u1ee9ng minh \u0111\u00f3 l\u00e0 n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n<\/div>\n
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21. Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n (TK 242) qu\u00e1 3 n\u0103m(Theo TT 78 t\u1ed1i \u0111a ch\u1ec9 \u0111\u01b0\u1ee3c 3 n\u0103m)<\/div>\n
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22. Nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd l\u1ea1i gi\u1ea5y t\u1edd quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y r\u1ee7i ro thu\u1ebf lo\u1ea1i tr\u1eeb chi ph\u00ed kh\u1ea5u hao<\/div>\n<\/div>\n
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\u00a0 \u00a0 K\u1ebf to\u00e1n TSC\u0110 ph\u1ea3i theo d\u00f5i t\u00ecnh h\u00ecnh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng, hi\u1ec7n tr\u1ea1ng k\u1ef9 thu\u1eadt c\u1ee7a TSC\u0110, ti\u1ebfn h\u00e0nh ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u00f4ng t\u00e1c b\u1ea3o qu\u1ea3n, s\u1eed d\u1ee5ng TSC\u0110 \u1edf t\u1eebng b\u1ed9 ph\u1eadn trong \u0111\u01a1n v\u1ecb.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 […]<\/p>\n","protected":false},"featured_media":13626,"template":"","article_category":[],"class_list":["post-7352","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13626"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7352"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}