{"id":2592,"date":"2026-03-24T10:57:08","date_gmt":"2026-03-24T03:57:08","guid":{"rendered":"https:\/\/kthtx.vn\/?p=2592"},"modified":"2026-03-24T11:02:23","modified_gmt":"2026-03-24T04:02:23","slug":"hach-toan-giam-tai-san-lay-he-thong-dien","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2026\/03\/24\/hach-toan-giam-tai-san-lay-he-thong-dien\/","title":{"rendered":"H\u1ea1ch to\u00e1n gi\u1ea3m t\u00e0i s\u1ea3n – b\u00e0n giao h\u1ec7 th\u1ed1ng \u0111i\u1ec7n HTX"},"content":{"rendered":"\n

Ph\u00e2n t\u00edch t\u1eebng nghi\u1ec7p v\u1ee5<\/strong><\/p>\n\n\n\n

(1) N\u1ee3 112 \/ C\u00f3 558 \u2192 1,3 t\u1ef7<\/strong><\/p>\n\n\n\n

\ud83d\udc49 Nh\u1eadn ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/p>\n\n\n\n

\u2022 N\u1ee3 112<\/strong>: Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng t\u0103ng<\/p>\n\n\n\n

\u2022 C\u00f3 558<\/strong>: C\u00f3 th\u1ec3 l\u00e0 t\u00e0i kho\u1ea3n ghi nh\u1eadn kho\u1ea3n thu <\/p>\n\n\n\n

\ud83d\udccc \u00dd ngh\u0129a:<\/p>\n\n\n\n

\u2192 Thu ti\u1ec1n t\u1eeb vi\u1ec7c b\u00e1n\/thanh l\u00fd h\u1ec7 th\u1ed1ng \u0111i\u1ec7n: 1,3 t\u1ef7<\/strong><\/p>\n\n\n\n

\u2e3b<\/p>\n\n\n\n

(2) N\u1ee3 341 \/ C\u00f3 411 \u2192 807 tri\u1ec7u<\/strong><\/p>\n\n\n\n

\ud83d\udc49 X\u1eed l\u00fd li\u00ean quan \u0111\u1ebfn ngu\u1ed3n v\u1ed1n<\/p>\n\n\n\n

\u2022 N\u1ee3 341<\/strong>: Gi\u1ea3m kho\u1ea3n vay (tr\u1ea3 n\u1ee3 ho\u1eb7c t\u1ea5t to\u00e1n)<\/p>\n\n\n\n

\u2022 C\u00f3 411<\/strong>: T\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n\n\n\n

\ud83d\udccc \u00dd ngh\u0129a:<\/p>\n\n\n\n

\u2192 C\u00f3 th\u1ec3 l\u00e0 chuy\u1ec3n \u0111\u1ed5i t\u1eeb n\u1ee3 vay sang v\u1ed1n g\u00f3p<\/strong> ho\u1eb7c x\u1eed l\u00fd ngu\u1ed3n v\u1ed1n khi gi\u1ea3m t\u00e0i s\u1ea3n<\/p>\n\n\n\n

(3) N\u1ee3 214 \/ C\u00f3 211 \u2192 2,1 t\u1ef7<\/strong><\/p>\n\n\n\n

\ud83d\udc49 X\u00f3a kh\u1ea5u hao t\u00e0i s\u1ea3n<\/p>\n\n\n\n

\u2022 N\u1ee3 214<\/strong>: Hao m\u00f2n l\u0169y k\u1ebf gi\u1ea3m<\/p>\n\n\n\n

\u2022 C\u00f3 211<\/strong>: Gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110<\/p>\n\n\n\n

\ud83d\udccc \u00dd ngh\u0129a:<\/p>\n\n\n\n

\u2192 X\u00f3a ph\u1ea7n kh\u1ea5u hao \u0111\u00e3 tr\u00edch c\u1ee7a h\u1ec7 th\u1ed1ng \u0111i\u1ec7n<\/strong><\/p>\n\n\n\n

\u2e3b<\/p>\n\n\n\n

(4) N\u1ee3 658 \/ C\u00f3 211 \u2192 1,1 t\u1ef7<\/strong><\/p>\n\n\n\n

\ud83d\udc49 Ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n v\u00e0o chi ph\u00ed<\/p>\n\n\n\n

\u2022 N\u1ee3 658<\/strong>: Chi ph\u00ed kh\u00e1c (c\u00f3 th\u1ec3 b\u1ea1n ghi thay cho 811)<\/p>\n\n\n\n

\u2022 C\u00f3 211<\/strong>: Gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n\n\n\n

\ud83d\udccc \u00dd ngh\u0129a:<\/p>\n\n\n\n

\u2192 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a h\u1ec7 th\u1ed1ng \u0111i\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00e1c<\/strong><\/p>\n\n\n\n

\u2e3b<\/p>\n\n\n\n

\ud83d\udcca Ph\u1ea7n t\u1ed5ng h\u1ee3p cu\u1ed1i<\/strong><\/p>\n\n\n\n

B\u1ea1n ghi:<\/p>\n\n\n\n

\u2022 Ng\/g (Nguy\u00ean gi\u00e1): 3,2 t\u1ef7<\/strong><\/p>\n\n\n\n

\u2022 \u0110\u00e3 KH (kh\u1ea5u hao): 2,1 t\u1ef7<\/strong><\/p>\n\n\n\n

\u2022 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i: 1,1 t\u1ef7<\/strong><\/p>\n\n\n\n

\ud83d\udc49 C\u00f4ng th\u1ee9c chu\u1ea9n:<\/p>\n\n\n\n

\\text{Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i} = \\text{Nguy\u00ean gi\u00e1} – \\text{Kh\u1ea5u hao l\u0169y k\u1ebf}<\/p>\n\n\n\n

\u2714\ufe0f 3,2 – 2,1 = 1,1 t\u1ef7<\/strong> (kh\u1edbp v\u1edbi b\u00fat to\u00e1n s\u1ed1 4)<\/p>\n\n\n\n

\u2e3b<\/p>\n\n\n\n

\ud83d\udca1 K\u1ebft lu\u1eadn b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5<\/strong><\/p>\n\n\n\n

B\u1ea1n \u0111ang l\u00e0m quy tr\u00ecnh chu\u1ea9n c\u1ee7a thanh l\u00fd TSC\u0110<\/strong>:<\/p>\n\n\n\n

1. X\u00f3a t\u00e0i s\u1ea3n kh\u1ecfi s\u1ed5<\/strong><\/p>\n\n\n\n

\u2022 C\u00f3 211 (nguy\u00ean gi\u00e1)<\/p>\n\n\n\n

2. X\u00f3a kh\u1ea5u hao<\/strong><\/p>\n\n\n\n

\u2022 N\u1ee3 214<\/p>\n\n\n\n

3. Ghi chi ph\u00ed ph\u1ea7n c\u00f2n l\u1ea1i<\/strong><\/p>\n\n\n\n

\u2022 N\u1ee3 658<\/p>\n\n\n\n

4. Ghi nh\u1eadn ti\u1ec1n thu \u0111\u01b0\u1ee3c<\/strong><\/p>\n\n\n\n

\u2022 N\u1ee3 112<\/p>\n\n\n\n

5. Ghi thu nh\u1eadp kh\u00e1c<\/strong><\/p>\n\n\n\n

\u2022 C\u00f3 558<\/p>\n","protected":false},"excerpt":{"rendered":"

Ph\u00e2n t\u00edch t\u1eebng nghi\u1ec7p v\u1ee5 (1) N\u1ee3 112 \/ C\u00f3 558 \u2192 1,3 t\u1ef7 \ud83d\udc49 Nh\u1eadn ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u2022 N\u1ee3 112: Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng t\u0103ng \u2022 C\u00f3 558: C\u00f3 th\u1ec3 l\u00e0 t\u00e0i kho\u1ea3n ghi nh\u1eadn kho\u1ea3n thu \ud83d\udccc \u00dd ngh\u0129a: \u2192 Thu ti\u1ec1n t\u1eeb vi\u1ec7c b\u00e1n\/thanh l\u00fd h\u1ec7 th\u1ed1ng \u0111i\u1ec7n: … <\/p>\n","protected":false},"author":1,"featured_media":2593,"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":[7],"tags":[240],"class_list":["post-2592","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-hop-tac-xa","tag-thanh-ly","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2592","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2592"}],"version-history":[{"count":4,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2592\/revisions"}],"predecessor-version":[{"id":2597,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2592\/revisions\/2597"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2593"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}