{"id":9097,"date":"2024-04-18T16:06:17","date_gmt":"2024-04-18T09:06:17","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9097"},"modified":"2025-11-27T11:03:13","modified_gmt":"2025-11-27T04:03:13","slug":"cach-hach-toan-chi-phi-sua-chua-tai-san-co-dinh-chi-tiet","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cach-hach-toan-chi-phi-sua-chua-tai-san-co-dinh-chi-tiet\/","title":{"rendered":"C\u00c1CH H\u1ea0CH TO\u00c1N CHI PH\u00cd S\u1eecA CH\u1eeeA T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH CHI TI\u1ebeT"},"content":{"rendered":"

 <\/p>\n

Tr\u1ea3i qua qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng v\u0103n ph\u00f2ng\u2026 s\u1ebd b\u1ecb hao m\u00f2n v\u00e0 h\u01b0 h\u1ecfng. Do \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. FTS s\u1ebd gi\u00fap ch\u00fang ta t\u00ecm hi\u1ec3u chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.\u00a0<\/span><\/i><\/p>\n

\"M\u1eabu<\/p>\n

1.Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110:<\/strong><\/h5>\n

Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 g\u1ed3m m\u1ed9t s\u1ed1 kho\u1ea3n quen thu\u1ed9c nh\u01b0; s\u1eeda ch\u1eefa m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, \u00f4 t\u00f4, s\u1eeda ch\u1eefa v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng\u2026<\/span><\/p>\n

\u0110\u1ec3 h\u1ea1ch to\u00e1n \u0111\u00fang chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p TSC\u0110, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang xem ho\u1ea1t \u0111\u1ed9ng n\u00e0y t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn TSC\u0110 \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o. Theo \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

    \n
  • V\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p TSC\u0110: Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n \u0111\u00f3.\u00a0<\/span><\/li>\n
  • V\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1eeda ch\u1eefa TSC\u0110 : Kh\u00f4ng c\u00f3 ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 m\u00e0 \u0111\u01b0\u1ee3c ghi tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed kinh doanh, l\u01b0u \u00fd th\u1eddi gian ph\u00e2n b\u1ed5 kh\u00f4ng qu\u00e1 3 n\u0103m.\u00a0<\/span><\/li>\n<\/ul>\n

    V\u1eady ti\u00eau ch\u00ed n\u00e0o \u0111\u1ec3 ph\u00e2n lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng l\u00e0 \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p hay s\u1eeda ch\u1eefa th\u00f4ng th\u01b0\u1eddng?<\/span><\/i><\/p>\n

    Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 03 quy \u0111\u1ecbnh:<\/span><\/p>\n

      \n
    • C\u00e1c chi ph\u00ed c\u1ea3i thi\u1ec7n tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i so v\u1edbi tr\u1ea1ng th\u00e1i ti\u00eau chu\u1ea9n ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 th\u00ec \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, nh\u01b0:<\/span><\/li>\n<\/ul>\n
        \n
      • Thay \u0111\u1ed5i b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n, l\u00e0m t\u0103ng c\u00f4ng su\u1ea5t ho\u1eb7c th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch.\u00a0<\/span><\/li>\n
      • C\u1ea3i ti\u1ebfn b\u1ed9 ph\u1eadn c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0m t\u0103ng \u0111\u00e1ng k\u1ec3 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m l\u00e0m ra.<\/span><\/li>\n
      • \u00c1p d\u1ee5ng quy tr\u00ecnh c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t m\u1edbi l\u00e0m gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n so v\u1edbi tr\u01b0\u1edbc.\u00a0<\/span><\/li>\n<\/ul>\n
          \n
        • Ho\u1ea1t \u0111\u1ed9ng s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng TSC\u0110 gi\u00fap kh\u00f4i ph\u1ee5c ho\u1eb7c duy tr\u00ec kh\u1ea3 n\u0103ng \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n theo tr\u1ea1ng th\u00e1i ban \u0111\u1ea7u, th\u00ec chi ph\u00ed \u0111\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.\u00a0<\/span><\/li>\n<\/ul>\n
          2. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110:<\/strong><\/h5>\n

          \"C\u00e1ch<\/p>\n

            \n
          • Khi ph\u00e1t sinh chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110:<\/span><\/em><\/li>\n<\/ul>\n

            N\u1ee3 TK 241 – Chi ph\u00ed x\u00e2y d\u1ef1ng d\u1edf dang.\u00a0<\/span><\/p>\n

            N\u1ee3 TK 133- – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n

            C\u00f3 TK 111, 112, 152, 214\u2026<\/span><\/p>\n

              \n
            • Khi vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110 ho\u00e0n th\u00e0nh:<\/span><\/em><\/li>\n<\/ul>\n

              TH1: TSC\u0110 do b\u1ed9 ph\u1eadn c\u00f3 t\u00e0i s\u1ea3n t\u1ef1 ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa.\u00a0<\/span><\/p>\n

              N\u1ee3 TK 627, 641, 642 (N\u1ebfu chi ph\u00ed s\u1eeda ch\u1eefa nh\u1ecf)<\/span><\/p>\n

              N\u1ee3 TK 242 (N\u1ebfu chi ph\u00ed s\u1eeda ch\u1eefa c\u1ea7n ph\u00e2n b\u1ed5 d\u1ea7n)<\/span><\/p>\n

              C\u00f3 TK 241<\/span><\/p>\n

                \n
              • \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa l\u1edbn, \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 t\u00ednh ph\u00ed v\u00e0o chi ph\u00ed SXKD t\u1eebng k\u1ef3, ghi:\u00a0<\/span><\/em><\/li>\n<\/ul>\n

                N\u1ee3 TK 627, 641, 642<\/span><\/p>\n

                C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc:<\/span><\/p>\n

                TH: TSC\u0110 do b\u1ed9 ph\u1eadn ph\u1ee5 ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa<\/span><\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u01b0\u1ee3c b\u1ed9 ph\u1eadn ph\u1ee5 th\u1ef1c hi\u1ec7n ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa m\u00e0 chi ph\u00ed kh\u00f4ng t\u1eadp h\u1ee3p ri\u00eang cho b\u1ed9 ph\u1eadn ph\u1ee5 th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 nghi\u1ec7p v\u1ee5 \u0111\u1ea7u ti\u00ean.\u00a0<\/span><\/p>\n

                TH: TSC\u0110 s\u1eeda ch\u1eefa do b\u1ed9 ph\u1eadn ph\u1ee5 v\u00e0 DN c\u00f3 t\u1eadp h\u1ee3p ri\u00eang chi ph\u00ed.\u00a0<\/span><\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 do b\u1ed9 ph\u1eadn ph\u1ee5 ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa m\u00e0 doanh nghi\u1ec7p c\u00f3 t\u1eadp h\u1ee3p chi ph\u00ed ri\u00eang cho t\u1eebng b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t ph\u1ee5 th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n t\u1eadp h\u1ee3p chi ph\u00ed \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh s\u1eeda ch\u1eefa. Sau \u0111\u00f3 ph\u00e2n b\u1ed5 gi\u00e1 th\u00e0nh d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa cho b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3.<\/span><\/p>\n

                  \n
                • Khi chi ph\u00ed s\u1eeda ch\u1eefa ph\u00e1t sinh ghi:<\/span><\/em><\/li>\n<\/ul>\n

                  N\u1ee3 TK 621, 622, 627<\/span><\/p>\n

                  C\u00f3 TK 111, 152, 153, 154,…<\/span><\/p>\n

                    \n
                  • Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n chi ph\u00ed cho b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t ph\u1ee5, ghi:<\/span><\/em><\/li>\n<\/ul>\n

                    N\u1ee3 TK 154 – Chi ti\u1ebft b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t ph\u1ee5.<\/span><\/p>\n

                    C\u00f3 TK 621, 622, 627<\/span><\/p>\n

                      \n
                    • Khi th\u1ef1c hi\u1ec7n b\u00e0n giao TSC\u0110 s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh cho b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng th\u00ec c\u0103n c\u1ee9 gi\u00e1 tr\u1ecb s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh do b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t ph\u1ee5 cung c\u1ea5p, ghi:\u00a0<\/span><\/em><\/li>\n<\/ul>\n

                      N\u1ee3 TK 627, 641, 642 (N\u1ebfu chi ph\u00ed s\u1eeda ch\u1eefa nh\u1ecf)<\/span><\/p>\n

                      N\u1ee3 TK 242 (N\u1ebfu chi ph\u00ed s\u1eeda ch\u1eefa c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5)<\/span><\/p>\n

                      C\u00f3 TK 154 – Chi ti\u1ebft cho ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t ph\u1ee5.\u00a0<\/span><\/p>\n

                      \u0110\u1ed3ng th\u1eddi \u0111\u1ed1i v\u1edbi s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng TSC\u0110 t\u1eebng k\u1ef3, ghi:<\/span><\/p>\n

                      N\u1ee3 TK 627, 641, 642<\/span><\/p>\n

                      C\u00f3 TK 242: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.\u00a0<\/span><\/p>\n

                      Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS t\u00edch h\u1ee3p ph\u00e2n h\u1ec7 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho ph\u00e9p k\u1ebf to\u00e1n:\u00a0<\/em><\/p>\n

                      \"\"<\/p>\n

                        \n
                      • L\u1eadp th\u1ebb chi ti\u1ebft t\u00e0i s\u1ea3n: 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.\u00a0<\/span><\/li>\n<\/ul>\n
                          \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.\u00a0<\/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.\u00a0<\/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.\u00a0<\/span><\/li>\n
                        • T\u00ednh ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n v\u00e0 gi\u00e1 tr\u1ecb CCDC v\u00e0o chi ph\u00ed trong c\u00e1c k\u1ef3 kh\u00e1c nhau.\u00a0<\/span><\/li>\n
                        • Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n. <\/span><\/li>\n<\/ul>\n

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                            Tr\u1ea3i qua qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng v\u0103n ph\u00f2ng\u2026 s\u1ebd b\u1ecb hao m\u00f2n v\u00e0 h\u01b0 h\u1ecfng. Do \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. FTS s\u1ebd gi\u00fap ch\u00fang ta t\u00ecm hi\u1ec3u […]<\/p>\n","protected":false},"featured_media":0,"template":"","article_category":[10],"class_list":["post-9097","article","type-article","status-publish","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/9097","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:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9097"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}