1.\u0110\u1ecbnh ngh\u0129a:<\/strong><\/h4>\n![\"Real](\"https:\/\/www.outsourcinghubindia.com\/wp-content\/uploads\/2021\/03\/real-estate-accounting-image.png\")
<\/p>\n
Hao m\u00f2n TSC\u0110 l\u00e0 s\u1ef1 gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do tham gian v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, do hao m\u00f2n t\u1ef1 nhi\u00ean, do ti\u1ebfn b\u1ed9 khoa h\u1ecdc k\u1ef9 thu\u1eadt,… trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0<\/span><\/p>\nKh\u1ea5u hao TSC\u0110 l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o b\u1ea3ng tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh c\u1ee7a BTC.\u00a0<\/span><\/p>\n2.Ph\u00e2n bi\u1ec7t kh\u1ea5u hao v\u00e0 hao m\u00f2n TSC\u0110:<\/strong><\/h4>\n2.1. \u0110i\u1ec3m gi\u1ed1ng nhau:<\/strong><\/p>\nHao m\u00f2n v\u00e0 kh\u1ea5u hao \u0111\u1ec1u l\u00e0m gi\u1ea3m gi\u00e1 trj c\u1ee7a TSC\u0110.<\/span><\/p>\nTrong t\u1eebng k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed kinh doanh.\u00a0<\/span><\/p>\n2.2 \u0110i\u1ec3m kh\u00e1c nhau:\u00a0<\/strong><\/p>\n\n- Hao m\u00f2n TSC\u0110:<\/em><\/strong><\/li>\n<\/ul>\n
L\u00e0 s\u1ef1 gi\u1ea3m d\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 do tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng SXKD, do hao m\u00f2n t\u1ef1 nhi\u00ean, do ti\u1ebfn b\u1ed9 KHKT\u2026trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a TSC\u0110.\u00a0<\/span><\/p>\nHao m\u00f2n l\u00e0 hi\u1ec7n t\u01b0\u1ee3ng kh\u00e1ch quan, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh SXKD s\u1ebd b\u1ecb hao m\u00f2n d\u01b0\u1edbi t\u00e1c \u0111\u1ed9ng c\u1ee7a m\u1ed9i tr\u01b0\u1eddng (nhi\u1ec7t \u0111\u1ed9, \u0111\u1ed9 \u1ea9m,…). Hao m\u00f2n l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb v\u00e0 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\nHao m\u00f2n l\u00e0 \u0111\u1eb7c t\u00ednh t\u1ef1 nhi\u00ean c\u1ee7a TSC\u0110, gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 s\u1ebd gi\u1ea3m d\u1ea7n theo th\u1eddi gian s\u1eed d\u1ee5ng.<\/span><\/p>\nC\u00f3 2 lo\u1ea1i hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span><\/p>\n\n- Hao m\u00f2n h\u1eefu h\u00ecnh:<\/em> l\u00e0 s\u1ef1 hao m\u00f2n v\u1eadt l\u00fd trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng. Do hao m\u00f2n h\u1eefu h\u00ecnh n\u00ean TSC\u0110 m\u1ea5t d\u1ea7n gi\u00e1 tr\u1ecb s\u1eedu d\u1ee5ng ban \u0111\u1ea7u. \u0110\u1ebfn cu\u1ed1i c\u00f9ng ph\u1ea3i thay m\u1edbi TSC\u0110<\/span><\/li>\n
- Hao m\u00f2n v\u00f4 h\u00ecnh:<\/em> l\u00e0 s\u1ef1 gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do ti\u1ebfn b\u1ed9 c\u1ee7a k\u1ef9 thu\u1eadt.\u00a0<\/span><\/li>\n<\/ol>\n
M\u1ee5c \u0111\u00edch t\u00ednh hao m\u00f2n: Gi\u00fap \u0111\u01a1n v\u1ecb d\u1ebd d\u00e0ng qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Gi\u00fap \u0111\u01a1n v\u1ecb bi\u1ebft \u0111\u01b0\u1ee3c khi n\u00e0o c\u1ea7n ph\u1ea3i thay m\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.\u00a0<\/span><\/p>\n\n- Kh\u1ea5u hao TSC\u0110:<\/em><\/strong><\/li>\n<\/ul>\n
L\u00e0 vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00e0o chi ph\u00ed SXKD trong m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a T\u00e0i s\u1ea3n\u00a0<\/span><\/p>\nKh\u1ea5u hao l\u00e0 bi\u1ec7n ph\u00e1p mang t\u00ednh ch\u1ee7 quan c\u1ee7a nh\u00e0 qu\u1ea3n l\u00fd nh\u1eb1m thu h\u1ed3i l\u1ea1i gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n. Kh\u1ea5u hao l\u00e0 vi\u1ec7c ghi nh\u1ea1n gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n\u00a0<\/span><\/p>\nKh\u1ea5u hao l\u00e0 ph\u01b0\u01a1ng ph\u00e1o con ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ec3 quy \u0111\u1ed5i t\u1ef7 l\u1ec7 hao m\u00f2n ra gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ec7. Kh\u1ea5u hao c\u00f3 th\u1ec3 nh\u1ecf h\u01a1n ho\u1eb7c l\u1edbn h\u01a1n t\u1ef7 l\u1ec7 hao m\u00f2n th\u1ef1c t\u1ebf.\u00a0<\/span><\/p>\nM\u1ee5c \u0111\u00edch t\u00ednh kh\u1ea5u hao: Gi\u00fap \u0111\u01a1n v\u1ecb t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c; Gi\u00fap \u0111\u01a1n v\u1ecb thu h\u1ed3i d\u1ea7n v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n![\"Unsecured](\"https:\/\/www.loansforever.co.uk\/img\/Advanced-Loan-Calculator.jpg\")
<\/p>\n
3. Nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i tr\u00edch hao m\u00f2n v\u00e0 kh\u1ea5u hao trong \u0111\u01a1n v\u1ecb , c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/b><\/p>\n
T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 45\/2018\/TT-BTC quy \u0111\u1ecbnh trong \u0111\u01a1n v\u1ecb, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh sau \u0111\u00e2y kh\u00f4ng t\u00ednh hao m\u00f2n, kh\u1ea5u hao:<\/span><\/em><\/p>\n\n- T\u00e0i s\u1ea3n c\u1ed1 \u0111inh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 100 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP<\/span><\/li>\n
- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y, tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u01b0\u1edbi theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n
- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang thu\u00ea s\u1eed d\u1ee5ng<\/span><\/li>\n
- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1ea3o qu\u1ea3n h\u1ed9, gi\u1eef h\u1ed9, c\u1ea5t gi\u1eef h\u1ed9 Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n
- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 t\u00ednh \u0111\u1ee7 hao m\u00f2n ho\u1eb7c \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c<\/span><\/li>\n
- C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a t\u00ednh h\u1ebft hao m\u00f2n ho\u1eb7c ch\u01b0a kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb nh\u01b0ng d\u00e3 h\u1ecfng kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c.<\/span><\/li>\n<\/ul>\n
4. C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao v\u00e0 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/p>\n
![\"C\u00e1ch](\"https:\/\/ketoanala.vn\/wp-content\/uploads\/2022\/07\/1656873105_805_Cach-phan-biet-hao-mon-va-khau-hao-tai-san.jpg\")
<\/p>\n
4.1. C\u00f4ng th\u1ee9c t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/p>\nGH=NG\/T v\u00e0 TH=1\/T<\/b><\/p>\n
Trong \u0111\u00f3:\u00a0<\/span><\/p>\nGH: gi\u00e1 tr\u1ecb hao m\u00f2n c\u01a1 b\u1ea3n b\u00ecnh qu\u00e2n h\u00e0ng n\u0103m c\u1ee7a TSC\u0110<\/span><\/p>\nNG: Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 bao g\u1ed3m gi\u00e1 m\u1ee5c th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3, c\u00e1c chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, c\u00e1c kho\u1ea3n l\u00e3i vay \u0111\u1ea7u t\u01b0 cho t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi ch\u01b0a b\u00e0n giao v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u1ebfu c\u00f3<\/span><\/p>\nT: Th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a TSC\u0110. \u0110\u01b0\u1ee3c t\u00ednh l\u00e0 th\u1eddi gian t\u1ed5 ch\u1ee9c KH&CN d\u1ef1 ki\u1ebfn s\u1eed d\u1ee5ng TSC\u0110. C\u0103n c\u1ee9 v\u00e0o tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt, s\u1ef1 l\u1ea1c h\u1eadu, l\u1ed7i th\u1eddi c\u1ee7a TSC\u0110 do s\u1ef1 ti\u1ebfn b\u1ed9 c\u1ee7a KH&CN<\/span><\/p>\nTH: T\u1ef7 l\u1ec7 hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a TSC\u0110.\u00a0<\/span><\/p>\n4.2. C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao TSC\u0110:\u00a0<\/strong><\/p>\nMK = NG\/T V\u00c0 TK = MK\/NG = 1\/T<\/b><\/p>\n
Trong \u0111\u00f3:<\/span><\/p>\nMK: M\u1ee9c kh\u1ea5u hao c\u01a1 b\u1ea3n b\u00ecnh qu\u00e2n h\u00e0ng n\u0103m c\u1ee7a TSC\u0110<\/span><\/p>\nNG: Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110<\/span><\/p>\nT: Th\u1eddi gian s\u1eed d\u1ee5ng TSC\u0110<\/span><\/p>\nTK: T\u1ef7 l\u1ec7 kh\u1ea5y hao h\u00e0ng n\u0103m c\u1ee7a TSC\u0110.<\/span><\/p>\n5. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 t\u00ednh hao m\u00f2n, kh\u1ea5u hao TSC\u0110 t\u1ea1i CQ nh\u00e0 n\u01b0\u1edbc.\u00a0<\/b><\/p>\n
B\u1ed9 T\u00e0i Ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i CQ, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 10\/06\/2023.\u00a0<\/span><\/p>\nTheo Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC, TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp ho\u1eb7c l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay 1 s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh bao g\u1ed3m:<\/span><\/em><\/p>\nLo\u1ea1i 1:<\/strong> Nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, g\u1ed3m: Nh\u00e0 l\u00e0m vi\u1ec7c, nh\u00e0 kho, nh\u00e0 h\u1ed9i tr\u01b0\u1eddng nh\u00e0 c\u00e2u l\u1ea1c b\u1ed9, nh\u00e0 v\u0103n h\u00f3a, nh\u00e0 t\u1eadp luy\u1ec7n v\u00e0 nh\u00e0 thi \u0111\u1ea5u th\u1ec3 thao, nh\u00e0 b\u1ea3o t\u1ed3n, b\u1ea3o t\u00e0ng, nh\u00e0 tr\u1ebb, nh\u00e0 x\u01b0\u1edfng, ph\u00f2ng h\u1ecdc, gi\u1ea3ng \u0111\u01b0\u1eddng ,…<\/span><\/p>\nLo\u1ea1i 2:<\/strong> V\u1eadt ki\u1ebfn tr\u00fac: Kho ch\u1ee9a, b\u1ec3 ch\u1ee9a, b\u00e3i \u0111\u1ed7, s\u00e2n ph\u01a1i, s\u00e2n th\u1ec3 thao, b\u1ec3 b\u01a1i, gi\u1ebfng khoan, ki\u1ebfn tr\u00fac kh\u00e1c.<\/span><\/p>\nLo\u1ea1i 3:<\/strong> Xe \u00f4 t\u00f4: Xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c c\u00e1c ch\u1ee9c danh, xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c chung, xe \u00f4 t\u00f4 chuy\u00ean d\u00f9ng, xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 l\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc v\u00e0 xe \u00f4 t\u00f4 kh\u00e1c.<\/span><\/p>\nLo\u1ea1i 4:<\/strong> Ph\u01b0\u01a1n\u0261 ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c (n\u0261o\u00e0i xe \u00f4 t\u00f4); \u0261\u1ed3m: Ph\u01b0\u01a1n\u0261 ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddn\u0261 b\u1ed9, ph\u01b0\u01a1n\u0261 ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddn\u0261 s\u1eaft, ph\u01b0\u01a1n\u0261 ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddn\u0261 th\u1ee7y, ph\u01b0\u01a1n\u0261 ti\u1ec7n v\u1eadn t\u1ea3i h\u00e0n\u0261 kh\u00f4n\u0261 v\u00e0 ph\u01b0\u01a1n\u0261 ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c.<\/span><\/p>\nLo\u1ea1i 5:<\/strong> M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; \u0261\u1ed3m: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u0103n ph\u00f2n\u0261 ph\u1ed5 bi\u1ebfn; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9n\u0261 chun\u0261 c\u1ee7\u0251 c\u01a1 qu\u0251n, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9n\u0261 v\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00e1c.<\/span>
\n<\/span>Lo\u1ea1i 6:<\/strong> C\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m.<\/span>
\n<\/span>Lo\u1ea1i 7:<\/strong> T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh kh\u00e1c.<\/span><\/p>\nTSC\u0110 v\u00f4 h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea7u t\u01b0 chi ph\u00ed t\u1ea1o l\u1eadp t\u00e0i s\u1ea3n ho\u1eb7c \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh qua qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, g\u1ed3m:<\/span><\/em><\/p>\nLo\u1ea1i 1:<\/strong> Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. <\/span>
\n<\/span>Lo\u1ea1i 2:<\/strong> Quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 quy\u1ec1n li\u00ean quan \u0111\u1ebfn quy\u1ec1n t\u00e1c gi\u1ea3. <\/span>
\n<\/span>Lo\u1ea1i 3:<\/strong> Quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p<\/span>
\n<\/span>Lo\u1ea1i 4:<\/strong> Quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng <\/span>
\n<\/span>Lo\u1ea1i 5:<\/strong> Ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng.<\/span>
\n<\/span>Lo\u1ea1i 6:<\/strong> Th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/span><\/p>\nHy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n c\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t kh\u1ea5u hao v\u00e0 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng.\u00a0<\/span><\/em><\/p>\nNg\u00e0y nay, c\u00f3 r\u1ea5t nhi\u1ec1u ph\u1ea7n m\u1ec1m gi\u00fap b\u1ea1n c\u00f3 th\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian khi c\u00f3 th\u1ec3 t\u00ednh kh\u1ea5u hao t\u1ef1 \u0111\u1ed9ng. H\u1ea1n ch\u1ebf sai s\u00f3t, t\u0103ng t\u00ednh ch\u00ednh x\u00e1c. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS<\/strong> – gi\u1ea3i ph\u00e1p t\u1ed1t nh\u1ea5t cho doanh nghi\u1ec7p khi:<\/p>\n\n- L\u1eadp th\u1ebb chi ti\u1ebft t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 th\u00e1ng kh\u1ea5u hao, ng\u00e0y \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, l\u00fd do h\u00ecnh th\u00e0nh, ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh, nguy\u00ean gi\u00e1 ban \u0111\u1ea7u, m\u1ee9c kh\u1ea5u hao ban \u0111\u1ea7u, t\u00ecnh tr\u1ea1ng hi\u1ec7n t\u1ea1i.<\/span><\/li>\n
- L\u1eadp c\u00e1c phi\u1ebfu bi\u1ebfn \u0111\u1ed9ng t\u00e0i s\u1ea3n: ng\u1eebng kh\u1ea5u hao, t\u0103ng gi\u1ea3m \u0111\u00e1nh gi\u00e1 l\u1ea1i, thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n, s\u1eeda ch\u1eefa l\u1edbn, \u0111i\u1ec1u chuy\u1ec3n. L\u1eadp phi\u1ebfu xu\u1ea5t d\u00f9ng c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/span><\/li>\n
- Theo d\u00f5i s\u1ed1 l\u1ea7n xu\u1ea5t d\u00f9ng, ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed<\/span><\/li>\n
- T\u1ef1 \u0111\u1ed9ng t\u00ednh v\u00e0 h\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 theo ngu\u1ed3n v\u1ed1n, t\u00ednh kh\u1ea5u hao theo th\u00e1ng, ho\u1eb7c t\u00ednh hao m\u00f2n theo n\u0103m.<\/span><\/li>\n
- T\u00ednh ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb CCDC v\u00e0o chi ph\u00ed trong c\u00e1c k\u00ec kh\u00e1c nhau.<\/span><\/li>\n<\/ul>\n
[wpforms id=”2108″]<\/p>\n","protected":false},"excerpt":{"rendered":"
Kh\u1ea5u hao v\u00e0 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 2 \u0111\u1ecbnh ngh\u0129a khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi c\u00f2n nh\u1ea7m l\u1eabn. V\u1eady \u0111\u1ec3 hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a kh\u1ea5u hao v\u00e0 hao m\u00f2n TSC\u0110, b\u00e0i vi\u1ebft n\u00e0y FTS s\u1ebd c\u00f9ng b\u1ea1n ph\u00e2n bi\u1ec7t kh\u1ea5u hao v\u00e0 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u00e9! 1.\u0110\u1ecbnh ngh\u0129a: Hao […]<\/p>\n","protected":false},"featured_media":13523,"template":"","article_category":[10],"class_list":["post-8682","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8682","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\/13523"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8682"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
<\/p>\nKh\u1ea5u hao TSC\u0110 l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o b\u1ea3ng tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh c\u1ee7a BTC.\u00a0<\/span><\/p>\n 2.1. \u0110i\u1ec3m gi\u1ed1ng nhau:<\/strong><\/p>\n Hao m\u00f2n v\u00e0 kh\u1ea5u hao \u0111\u1ec1u l\u00e0m gi\u1ea3m gi\u00e1 trj c\u1ee7a TSC\u0110.<\/span><\/p>\n Trong t\u1eebng k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed kinh doanh.\u00a0<\/span><\/p>\n 2.2 \u0110i\u1ec3m kh\u00e1c nhau:\u00a0<\/strong><\/p>\n L\u00e0 s\u1ef1 gi\u1ea3m d\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 do tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng SXKD, do hao m\u00f2n t\u1ef1 nhi\u00ean, do ti\u1ebfn b\u1ed9 KHKT\u2026trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a TSC\u0110.\u00a0<\/span><\/p>\n Hao m\u00f2n l\u00e0 hi\u1ec7n t\u01b0\u1ee3ng kh\u00e1ch quan, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh SXKD s\u1ebd b\u1ecb hao m\u00f2n d\u01b0\u1edbi t\u00e1c \u0111\u1ed9ng c\u1ee7a m\u1ed9i tr\u01b0\u1eddng (nhi\u1ec7t \u0111\u1ed9, \u0111\u1ed9 \u1ea9m,…). Hao m\u00f2n l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb v\u00e0 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n Hao m\u00f2n l\u00e0 \u0111\u1eb7c t\u00ednh t\u1ef1 nhi\u00ean c\u1ee7a TSC\u0110, gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 s\u1ebd gi\u1ea3m d\u1ea7n theo th\u1eddi gian s\u1eed d\u1ee5ng.<\/span><\/p>\n C\u00f3 2 lo\u1ea1i hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span><\/p>\n M\u1ee5c \u0111\u00edch t\u00ednh hao m\u00f2n: Gi\u00fap \u0111\u01a1n v\u1ecb d\u1ebd d\u00e0ng qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Gi\u00fap \u0111\u01a1n v\u1ecb bi\u1ebft \u0111\u01b0\u1ee3c khi n\u00e0o c\u1ea7n ph\u1ea3i thay m\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.\u00a0<\/span><\/p>\n L\u00e0 vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00e0o chi ph\u00ed SXKD trong m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a T\u00e0i s\u1ea3n\u00a0<\/span><\/p>\n Kh\u1ea5u hao l\u00e0 bi\u1ec7n ph\u00e1p mang t\u00ednh ch\u1ee7 quan c\u1ee7a nh\u00e0 qu\u1ea3n l\u00fd nh\u1eb1m thu h\u1ed3i l\u1ea1i gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n. Kh\u1ea5u hao l\u00e0 vi\u1ec7c ghi nh\u1ea1n gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n\u00a0<\/span><\/p>\n Kh\u1ea5u hao l\u00e0 ph\u01b0\u01a1ng ph\u00e1o con ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ec3 quy \u0111\u1ed5i t\u1ef7 l\u1ec7 hao m\u00f2n ra gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ec7. Kh\u1ea5u hao c\u00f3 th\u1ec3 nh\u1ecf h\u01a1n ho\u1eb7c l\u1edbn h\u01a1n t\u1ef7 l\u1ec7 hao m\u00f2n th\u1ef1c t\u1ebf.\u00a0<\/span><\/p>\n M\u1ee5c \u0111\u00edch t\u00ednh kh\u1ea5u hao: Gi\u00fap \u0111\u01a1n v\u1ecb t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c; Gi\u00fap \u0111\u01a1n v\u1ecb thu h\u1ed3i d\u1ea7n v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n 3. Nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i tr\u00edch hao m\u00f2n v\u00e0 kh\u1ea5u hao trong \u0111\u01a1n v\u1ecb , c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/b><\/p>\n T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 45\/2018\/TT-BTC quy \u0111\u1ecbnh trong \u0111\u01a1n v\u1ecb, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh sau \u0111\u00e2y kh\u00f4ng t\u00ednh hao m\u00f2n, kh\u1ea5u hao:<\/span><\/em><\/p>\n 4. C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao v\u00e0 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/p>\n 4.1. C\u00f4ng th\u1ee9c t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/p>\n GH=NG\/T v\u00e0 TH=1\/T<\/b><\/p>\n Trong \u0111\u00f3:\u00a0<\/span><\/p>\n GH: gi\u00e1 tr\u1ecb hao m\u00f2n c\u01a1 b\u1ea3n b\u00ecnh qu\u00e2n h\u00e0ng n\u0103m c\u1ee7a TSC\u0110<\/span><\/p>\n NG: Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 bao g\u1ed3m gi\u00e1 m\u1ee5c th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3, c\u00e1c chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, c\u00e1c kho\u1ea3n l\u00e3i vay \u0111\u1ea7u t\u01b0 cho t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi ch\u01b0a b\u00e0n giao v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 n\u1ebfu c\u00f3<\/span><\/p>\n T: Th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a TSC\u0110. \u0110\u01b0\u1ee3c t\u00ednh l\u00e0 th\u1eddi gian t\u1ed5 ch\u1ee9c KH&CN d\u1ef1 ki\u1ebfn s\u1eed d\u1ee5ng TSC\u0110. C\u0103n c\u1ee9 v\u00e0o tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt, s\u1ef1 l\u1ea1c h\u1eadu, l\u1ed7i th\u1eddi c\u1ee7a TSC\u0110 do s\u1ef1 ti\u1ebfn b\u1ed9 c\u1ee7a KH&CN<\/span><\/p>\n TH: T\u1ef7 l\u1ec7 hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a TSC\u0110.\u00a0<\/span><\/p>\n 4.2. C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao TSC\u0110:\u00a0<\/strong><\/p>\n MK = NG\/T V\u00c0 TK = MK\/NG = 1\/T<\/b><\/p>\n Trong \u0111\u00f3:<\/span><\/p>\n MK: M\u1ee9c kh\u1ea5u hao c\u01a1 b\u1ea3n b\u00ecnh qu\u00e2n h\u00e0ng n\u0103m c\u1ee7a TSC\u0110<\/span><\/p>\n NG: Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110<\/span><\/p>\n T: Th\u1eddi gian s\u1eed d\u1ee5ng TSC\u0110<\/span><\/p>\n TK: T\u1ef7 l\u1ec7 kh\u1ea5y hao h\u00e0ng n\u0103m c\u1ee7a TSC\u0110.<\/span><\/p>\n 5. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 t\u00ednh hao m\u00f2n, kh\u1ea5u hao TSC\u0110 t\u1ea1i CQ nh\u00e0 n\u01b0\u1edbc.\u00a0<\/b><\/p>\n B\u1ed9 T\u00e0i Ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i CQ, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 10\/06\/2023.\u00a0<\/span><\/p>\n Theo Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC, TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp ho\u1eb7c l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay 1 s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh bao g\u1ed3m:<\/span><\/em><\/p>\n Lo\u1ea1i 1:<\/strong> Nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, g\u1ed3m: Nh\u00e0 l\u00e0m vi\u1ec7c, nh\u00e0 kho, nh\u00e0 h\u1ed9i tr\u01b0\u1eddng nh\u00e0 c\u00e2u l\u1ea1c b\u1ed9, nh\u00e0 v\u0103n h\u00f3a, nh\u00e0 t\u1eadp luy\u1ec7n v\u00e0 nh\u00e0 thi \u0111\u1ea5u th\u1ec3 thao, nh\u00e0 b\u1ea3o t\u1ed3n, b\u1ea3o t\u00e0ng, nh\u00e0 tr\u1ebb, nh\u00e0 x\u01b0\u1edfng, ph\u00f2ng h\u1ecdc, gi\u1ea3ng \u0111\u01b0\u1eddng ,…<\/span><\/p>\n Lo\u1ea1i 2:<\/strong> V\u1eadt ki\u1ebfn tr\u00fac: Kho ch\u1ee9a, b\u1ec3 ch\u1ee9a, b\u00e3i \u0111\u1ed7, s\u00e2n ph\u01a1i, s\u00e2n th\u1ec3 thao, b\u1ec3 b\u01a1i, gi\u1ebfng khoan, ki\u1ebfn tr\u00fac kh\u00e1c.<\/span><\/p>\n Lo\u1ea1i 3:<\/strong> Xe \u00f4 t\u00f4: Xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c c\u00e1c ch\u1ee9c danh, xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c chung, xe \u00f4 t\u00f4 chuy\u00ean d\u00f9ng, xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 l\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc v\u00e0 xe \u00f4 t\u00f4 kh\u00e1c.<\/span><\/p>\n Lo\u1ea1i 4:<\/strong> Ph\u01b0\u01a1n\u0261 ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c (n\u0261o\u00e0i xe \u00f4 t\u00f4); \u0261\u1ed3m: Ph\u01b0\u01a1n\u0261 ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddn\u0261 b\u1ed9, ph\u01b0\u01a1n\u0261 ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddn\u0261 s\u1eaft, ph\u01b0\u01a1n\u0261 ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddn\u0261 th\u1ee7y, ph\u01b0\u01a1n\u0261 ti\u1ec7n v\u1eadn t\u1ea3i h\u00e0n\u0261 kh\u00f4n\u0261 v\u00e0 ph\u01b0\u01a1n\u0261 ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c.<\/span><\/p>\n Lo\u1ea1i 5:<\/strong> M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; \u0261\u1ed3m: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u0103n ph\u00f2n\u0261 ph\u1ed5 bi\u1ebfn; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9n\u0261 chun\u0261 c\u1ee7\u0251 c\u01a1 qu\u0251n, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9n\u0261 v\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00e1c.<\/span> TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea7u t\u01b0 chi ph\u00ed t\u1ea1o l\u1eadp t\u00e0i s\u1ea3n ho\u1eb7c \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh qua qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, g\u1ed3m:<\/span><\/em><\/p>\n Lo\u1ea1i 1:<\/strong> Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. <\/span> Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n c\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t kh\u1ea5u hao v\u00e0 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng.\u00a0<\/span><\/em><\/p>\n Ng\u00e0y nay, c\u00f3 r\u1ea5t nhi\u1ec1u ph\u1ea7n m\u1ec1m gi\u00fap b\u1ea1n c\u00f3 th\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian khi c\u00f3 th\u1ec3 t\u00ednh kh\u1ea5u hao t\u1ef1 \u0111\u1ed9ng. H\u1ea1n ch\u1ebf sai s\u00f3t, t\u0103ng t\u00ednh ch\u00ednh x\u00e1c. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS<\/strong> – gi\u1ea3i ph\u00e1p t\u1ed1t nh\u1ea5t cho doanh nghi\u1ec7p khi:<\/p>\n [wpforms id=”2108″]<\/p>\n","protected":false},"excerpt":{"rendered":" Kh\u1ea5u hao v\u00e0 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 2 \u0111\u1ecbnh ngh\u0129a khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi c\u00f2n nh\u1ea7m l\u1eabn. V\u1eady \u0111\u1ec3 hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a kh\u1ea5u hao v\u00e0 hao m\u00f2n TSC\u0110, b\u00e0i vi\u1ebft n\u00e0y FTS s\u1ebd c\u00f9ng b\u1ea1n ph\u00e2n bi\u1ec7t kh\u1ea5u hao v\u00e0 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u00e9! 1.\u0110\u1ecbnh ngh\u0129a: Hao […]<\/p>\n","protected":false},"featured_media":13523,"template":"","article_category":[10],"class_list":["post-8682","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8682","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\/13523"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8682"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}2.Ph\u00e2n bi\u1ec7t kh\u1ea5u hao v\u00e0 hao m\u00f2n TSC\u0110:<\/strong><\/h4>\n
\n
\n
\n
<\/p>\n\n
<\/p>\n
\n<\/span>Lo\u1ea1i 6:<\/strong> C\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m.<\/span>
\n<\/span>Lo\u1ea1i 7:<\/strong> T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh kh\u00e1c.<\/span><\/p>\n
\n<\/span>Lo\u1ea1i 2:<\/strong> Quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 quy\u1ec1n li\u00ean quan \u0111\u1ebfn quy\u1ec1n t\u00e1c gi\u1ea3. <\/span>
\n<\/span>Lo\u1ea1i 3:<\/strong> Quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p<\/span>
\n<\/span>Lo\u1ea1i 4:<\/strong> Quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng <\/span>
\n<\/span>Lo\u1ea1i 5:<\/strong> Ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng.<\/span>
\n<\/span>Lo\u1ea1i 6:<\/strong> Th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/span><\/p>\n\n