{"id":1296,"date":"2024-03-22T16:19:06","date_gmt":"2024-03-22T09:19:06","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1296"},"modified":"2024-03-22T16:19:07","modified_gmt":"2024-03-22T09:19:07","slug":"tai-khoan-214-hao-mon-tai-san-co-dinh-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-214-hao-mon-tai-san-co-dinh-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 214 – HAO M\u00d2N T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH TRONG HTX"},"content":{"rendered":"\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i TSC\u0110 trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110.<\/p>\n\n\n\n

b) V\u1ec1 nguy\u00ean t\u1eafc, m\u1ecdi TSC\u0110 c\u1ee7a HTX c\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n ch\u01b0a d\u00f9ng, kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd) \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Kh\u1ea5u hao TSC\u0110 d\u00f9ng trong s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3; kh\u1ea5u hao TSC\u0110 ch\u01b0a d\u00f9ng, kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c. \u0110\u1ed1i v\u1edbi TSC\u0110 \u0111\u1ea7u t\u01b0 b\u1eb1ng Qu\u1ef9 ph\u00fac l\u1ee3i d\u00f9ng cho m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i th\u00ec kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 ch\u1ec9 t\u00ednh hao m\u00f2n TSC\u0110 v\u00e0 h\u1ea1ch to\u00e1n gi\u1ea3m Qu\u1ef9 ph\u00fac l\u1ee3i.<\/p>\n\n\n\n

c) C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX \u0111\u1ec3 l\u1ef1a ch\u1ecdn 1 trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, tr\u00edch kh\u1ea5u hao cho ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng TSC\u0110 nh\u1eb1m k\u00edch th\u00edch s\u1ef1 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u1ea3m b\u1ea3o vi\u1ec7c b\u1ea3o to\u00e0n v\u00e0 thu h\u1ed3i v\u1ed1n c\u1ee7a HTX.<\/p>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u00e1p d\u1ee5ng cho t\u1eebng TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 c\u00e1ch th\u1ee9c thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a TSC\u0110.<\/p>\n\n\n\n

d) Vi\u1ec7c thay \u0111\u1ed5i th\u1eddi gian kh\u1ea5u hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

\u0111) \u0110\u1ed1i v\u1edbi c\u00e1c TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft (\u0111\u00e3 thu h\u1ed3i \u0111\u1ee7 v\u1ed1n) nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c tr\u00edch kh\u1ea5u hao. C\u00e1c TSC\u0110 ch\u01b0a t\u00ednh \u0111\u1ee7 kh\u1ea5u hao (ch\u01b0a thu h\u1ed3i \u0111\u1ee7 v\u1ed1n) m\u00e0 \u0111\u00e3 h\u01b0 h\u1ecfng, c\u1ea7n thanh l\u00fd th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n. M\u1ee9c b\u1ed3i th\u01b0\u1eddng v\u00e0 s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng do l\u00e3nh \u0111\u1ea1o HTX quy\u1ebft \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan.   <\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 214 – Hao m\u00f2n TSC\u0110<\/strong><\/p>\n\n\n\n

B\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\n

Gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110 gi\u1ea3m do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c,…<\/p>\n\n\n\n

B\u00ean C\u00f3:<\/strong><\/p>\n\n\n\n

Gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110 t\u0103ng do tr\u00edch kh\u1ea5u hao TSC\u0110,…<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a TSC\u0110 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3 \u1edf HTX.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 214 – Hao m\u00f2n TSC\u0110, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 2141 – Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh.<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 2143 – Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh:<\/em> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 nh\u1eefng kho\u1ea3n l\u00e0m t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh.<\/p>\n\n\n\n

          3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/p>\n\n\n\n

          <\/strong>a) \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, chi ph\u00ed kh\u00e1c, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 642, 658<\/p>\n\n\n\n

                   C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (2141, 2143).<\/p>\n\n\n\n

          b) Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m TSC\u0110 th\u00ec \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c ghi gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 ph\u1ea3i ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a TSC\u0110 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 (xem h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n c\u00e1c TK 211).<\/p>\n\n\n\n

          c) \u0110\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng v\u0103n ho\u00e1, ph\u00fac l\u1ee3i, khi t\u00ednh hao m\u00f2n v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i<\/p>\n\n\n\n

                   C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/p>\n\n\n\n

d) Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao v\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao d\u1eabn \u0111\u1ebfn l\u00e0m thay \u0111\u1ed5i m\u1ee9c kh\u1ea5u hao:<\/p>\n\n\n\n

– N\u1ebfu m\u1ee9c kh\u1ea5u hao TSC\u0110 t\u0103ng l\u00ean so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch trong n\u0103m, s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao t\u0103ng, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 642, 658,… (s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao t\u0103ng)<\/p>\n\n\n\n

                    C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (2141, 2143).<\/p>\n\n\n\n

– N\u1ebfu m\u1ee9c kh\u1ea5u hao TSC\u0110 gi\u1ea3m so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch trong n\u0103m, s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao gi\u1ea3m, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2141, 2143)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 154, 642, 658,… (s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao gi\u1ea3m).<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i TSC\u0110 trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110. b) V\u1ec1 nguy\u00ean … <\/p>\n","protected":false},"author":156,"featured_media":321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6,162],"tags":[],"class_list":["post-1296","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-thong-tu-24-2017-tt-btc","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/156"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=1296"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1296\/revisions"}],"predecessor-version":[{"id":1297,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1296\/revisions\/1297"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/321"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}