{"id":79550,"date":"2023-02-23T08:50:35","date_gmt":"2023-02-23T01:50:35","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=79550"},"modified":"2023-02-23T14:02:34","modified_gmt":"2023-02-23T07:02:34","slug":"ra-soat-tscd-bds-dau-tu-khi-lap-bctc","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/79550\/ra-soat-tscd-bds-dau-tu-khi-lap-bctc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn r\u00e0 so\u00e1t kho\u1ea3n m\u1ee5c TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0\u00a0khi l\u1eadp BCTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ea1i c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t doanh nghi\u1ec7p ng\u00e0nh s\u1ea3n xu\u1ea5t, doanh nghi\u1ec7p ng\u00e0nh x\u00e2y d\u1ef1ng, c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n nh\u01b0 <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/span>, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. B\u1edfi \u0111\u1eb7c \u0111i\u1ec3m s\u1ed1 l\u01b0\u1ee3ng nhi\u1ec1u, gi\u00e1 tr\u1ecb l\u1edbn, k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u li\u00ean quan t\u1edbi c\u00e1c t\u00e0i s\u1ea3n n\u00e0y tr\u01b0\u1edbc khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u1edbi thi\u1ec7u t\u1edbi b\u1ea1n \u0111\u1ecdc c\u00e1ch th\u1ee9c r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y, \u00e1p d\u1ee5ng c\u00e1ch th\u1ee9c ti\u1ebfp c\u1eadn c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp th\u00f4ng qua ki\u1ec3m tra c\u00e1c c\u01a1 s\u1edf d\u1eabn li\u1ec7u.\u00a0<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. Kh\u00e1i ni\u1ec7m, \u0111\u1eb7c \u0111i\u1ec3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ed7i lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3 kh\u00e1i ni\u1ec7m, \u0111\u1eb7c \u0111i\u1ec3m, \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn kh\u00e1c nhau, do \u0111\u00f3, th\u1ee7 t\u1ee5c \u0111\u1ec3 r\u00e0 so\u00e1t c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y c\u0169ng kh\u00e1c nhau. K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ec3 ngay t\u1eeb khi l\u1eadp k\u1ebf ho\u1ea1ch mua s\u1eafm, v\u00e0 giao cho \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng, t\u1eadp h\u1ee3p chi ph\u00ed, k\u1ebft chuy\u1ec3n t\u00e0i s\u1ea3n ph\u00f9 h\u1ee3p, t\u1eeb \u0111\u00f3 h\u1ea1ch to\u00e1n hay theo d\u00f5i \u0111\u00fang theo quy \u0111\u1ecbnh. T\u1eeb vi\u1ec7c ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u00fang, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 c\u00f3 nh\u1eefng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t, r\u00e0 so\u00e1t t\u00e0i s\u1ea3n th\u00edch h\u1ee3p. Kh\u00e1i ni\u1ec7m, \u0111\u1eb7c \u0111i\u1ec3m m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/60499\/tai-san-co-dinh-huu-hinh\/\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\"> v\u00e0 <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">v\u00f4 h\u00ecnh<\/span><\/span>, l\u00e0 c\u00e1c t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t ho\u1eb7c kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t do doanh nghi\u1ec7p n\u1eafm gi\u1eef \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\/v\u00f4 h\u00ecnh. V\u00ed d\u1ee5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u01b0 nh\u00e0 c\u1eeda v\u1eadt ki\u1ebfn tr\u00fac, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i,\u2026 V\u00ed d\u1ee5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u01b0 b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t,\u2026<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/span> l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, g\u1ed3m: quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0, ho\u1eb7c m\u1ed9t ph\u1ea7n c\u1ee7a nh\u00e0 ho\u1eb7c c\u1ea3 nh\u00e0 v\u00e0 \u0111\u1ea5t, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng do ng\u01b0\u1eddi ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111i thu\u00ea t\u00e0i s\u1ea3n theo h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh n\u1eafm gi\u1eef nh\u1eb1m m\u1ee5c \u0111\u00edch thu l\u1ee3i t\u1eeb vi\u1ec7c cho thu\u00ea ho\u1eb7c ch\u1edd t\u0103ng gi\u00e1.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ph\u00e2n bi\u1ec7t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ta c\u00f3 b\u1ea3ng so s\u00e1nh kh\u00e1i ni\u1ec7m, \u0111\u1eb7c \u0111i\u1ec3m c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 18.018%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u1eb7c \u0111i\u1ec3m<\/b><\/span><\/td>\n<td style=\"text-align: center; width: 38.2883%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/span><\/td>\n<td style=\"text-align: center; width: 42.5676%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.018%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh<\/span><\/td>\n<td style=\"width: 38.2883%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i s\u1ea3n \u0111\u00e3 s\u1eb5n s\u00e0ng \u0111i v\u00e0o s\u1eed d\u1ee5ng<\/span><\/td>\n<td style=\"width: 42.5676%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh, s\u1eb5n s\u00e0ng \u0111\u1ec3 cho thu\u00ea ho\u1eb7c b\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.018%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Lo\u1ea1i t\u00e0i s\u1ea3n<\/span><\/td>\n<td style=\"width: 38.2883%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n bao g\u1ed3m c\u1ea3 c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t ho\u1eb7c kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh v\u00e0 h\u1eefu h\u00ecnh. G\u1ed3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, \u2026.<\/span><\/td>\n<td style=\"width: 42.5676%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u1ec9 bao g\u1ed3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, \u2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.018%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ee5c \u0111\u00edch n\u1eafm gi\u1eef<\/span><\/td>\n<td style=\"width: 38.2883%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 s\u1eed d\u1ee5ng<\/span><\/td>\n<td style=\"width: 42.5676%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 thu l\u1ee3i th\u00f4ng qua cho thu\u00ea ho\u1eb7c ch\u1edd t\u0103ng gi\u00e1 \u0111\u1ec3 b\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.018%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i kho\u1ea3n theo d\u00f5i<\/span><\/td>\n<td style=\"width: 38.2883%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i kho\u1ea3n 211 &#8211; T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i kho\u1ea3n 213 &#8211; T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><\/td>\n<td style=\"width: 42.5676%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i kho\u1ea3n 217 &#8211; B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.018%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kh\u1ea5u hao\u00a0<\/span><\/td>\n<td style=\"width: 38.2883%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kh\u1ea5u hao trong th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch\u00a0<\/span><\/td>\n<td style=\"width: 42.5676%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea, th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao h\u00e0ng k\u1ef3<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1edd t\u0103ng gi\u00e1, kh\u00f4ng tr\u00edch kh\u1ea5u hao, nh\u01b0ng cu\u1ed1i k\u1ef3 th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t do gi\u1ea3m gi\u00e1 tr\u1ecb, v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m g\u00ed tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (n\u1ebfu c\u1ea7n).\u00a0\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. \u00c1p d\u1ee5ng c\u01a1 s\u1edf d\u1eabn li\u1ec7u trong r\u00e0 so\u00e1t c\u00e1c t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u01a1 s\u1edf d\u1eabn li\u1ec7u l\u00e0 \u0111\u00edch ch\u1ee9ng minh m\u00e0 k\u1ebf to\u00e1n h\u01b0\u1edbng \u0111\u1ebfn khi r\u00e0 so\u00e1t t\u00e0i s\u1ea3n. T\u1eeb c\u00e1c c\u01a1 s\u1edf d\u1eabn li\u1ec7u \u0111\u00f3, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh nh\u1eefng th\u1ee7 t\u1ee5c t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 l\u00e0 hai kho\u1ea3n m\u1ee5c tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c thuy\u1ebft minh th\u00f4ng tin tr\u00ean <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"\/28532\/cach-lap-va-trinh-bay-ban-thuyet-minh-bao-cao-tai-chinh-theo-thong-tu-200-2014-tt-btc\/\" target=\"_blank\" rel=\"nofollow noopener\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/span><\/span>. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Do \u0111\u00f3, c\u01a1 s\u1edf d\u1eabn li\u1ec7u \u00e1p d\u1ee5ng cho hai t\u00e0i s\u1ea3n n\u00e0y g\u1ed3m hai nh\u00f3m l\u00e0 c\u01a1 s\u1edf d\u1eabn li\u1ec7u v\u1edbi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n cu\u1ed1i k\u1ef3 v\u00e0 v\u1edbi c\u00e1c tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh. Ta c\u00f3 c\u00e1c th\u1ee7 t\u1ee5c \u0111\u1ec3 r\u00e0 so\u00e1t t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng c\u01a1 s\u1edf d\u1eabn li\u1ec7u nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>2.1. C\u01a1 s\u1edf d\u1eabn li\u1ec7u v\u1edbi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n cu\u1ed1i k\u1ef3<\/i><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u00ednh hi\u1ec7n h\u1eefu<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eabn li\u1ec7u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c s\u1ef1 t\u1ed3n t\u1ea1i. \u00c1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ngh\u0129a l\u00e0 kh\u00f4ng c\u00f3 r\u1ee7i ro t\u00e0i s\u1ea3n tr\u00ean s\u1ed5 s\u00e1ch kh\u00f4ng t\u1ed3n t\u1ea1i trong th\u1ef1c t\u1ebf. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c t\u00ednh hi\u1ec7n h\u1eefu c\u1ee7a t\u00e0i s\u1ea3n, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c <\/span><b><i>ki\u1ec3m k\u00ea book to floor &#8211; \u0111i t\u1eeb s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch<\/i><\/b> <b><i>\u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf<\/i><\/b><span style=\"font-weight: 400;\">. C\u00f4ng t\u00e1c ki\u1ec3m k\u00ea \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 cho c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 bao g\u1ed3m m\u1ed9t s\u1ed1 \u0111i\u1ec3m ch\u00ednh nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">&#8211; \u0110\u1ed1i t\u01b0\u1ee3ng tham gia ki\u1ec3m k\u00ea:<\/span><\/i><span style=\"font-weight: 400;\"> T\u00f9y theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh s\u1ed1 ng\u01b0\u1eddi tham gia ki\u1ec3m k\u00ea, tuy nhi\u00ean c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u1ed1i thi\u1ec3u hai \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n (ng\u01b0\u1eddi theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean s\u1ed5 s\u00e1ch) v\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n (ng\u01b0\u1eddi theo d\u00f5i t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf). T\u1ea5t c\u1ea3 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng tham gia qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea c\u1ea7n k\u00fd x\u00e1c nh\u1eadn tr\u00ean bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea \u0111\u1ec3 x\u00e1c nh\u1eadn k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea c\u0169ng nh\u01b0 c\u00e1c ch\u00eanh l\u1ec7ch c\u0169ng nh\u01b0 l\u00fd do ch\u00eanh l\u1ec7ch m\u00e0 c\u00e1c b\u00ean gi\u1ea3i tr\u00ecnh.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">&#8211; T\u1ea7n su\u1ea5t:<\/span><\/i><span style=\"font-weight: 400;\"> Theo \u0110i\u1ec1u 40 Lu\u1eadt K\u1ebf to\u00e1n n\u0103m 2015, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m;<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n ho\u1eb7c cho thu\u00ea;<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu;<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ X\u1ea3y ra h\u1ecfa ho\u1ea1n, l\u0169 l\u1ee5t v\u00e0 c\u00e1 thi\u1ec7t h\u1ea1i b\u1ea5t th\u01b0\u1eddng kh\u00e1c;<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/25248\/ke-toan-tai-san-co-dinh-huu-hinh\/\" target=\"_blank\" rel=\"nofollow noopener\">10 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd trong k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Trong tr\u01b0\u1eddng h\u1ee3p kh\u1ed1i l\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p qu\u00e1 l\u1edbn, kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea to\u00e0n b\u1ed9 c\u00f9ng m\u1ed9t l\u1ea7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn m\u1eabu ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng t\u00e1c ki\u1ec3m k\u00ea, doanh nghi\u1ec7p n\u00ean l\u1ef1a ch\u1ecdn s\u1ed1 l\u01b0\u1ee3ng m\u1eabu \u0111\u1ee7 l\u1edbn theo c\u00e1ch th\u1ee9c ch\u1ecdn m\u1eabu ki\u1ec3m k\u00ea ph\u00f9 h\u1ee3p.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">&#8211; Quy tr\u00ecnh ki\u1ec3m k\u00ea: <\/span><\/i><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m k\u00ea, th\u00e0nh ph\u1ea7n tham gia ki\u1ec3m k\u00ea s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m \u0111\u1ebfm th\u1ef1c t\u1ebf t\u00e0i s\u1ea3n, v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 l\u01b0\u1ee3ng tr\u00ean s\u1ed5 s\u00e1ch. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p. M\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ T\u00e0i s\u1ea3n b\u1ecb m\u1ea5t c\u1eafp<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ T\u00e0i s\u1ea3n \u0111\u00e3 g\u1eedi sang kh\u00e1ch h\u00e0ng \u0111\u1ec3 tri\u1ec3n khai d\u1ef1 \u00e1n<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ T\u00e0i s\u1ea3n \u0111ang g\u1eedi \u0111i \u0111\u1ec3 s\u1eeda ch\u1eefa<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ T\u00e0i s\u1ea3n cho thu\u00ea\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ \u2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">&#8211; K\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea: <\/span><\/i><span style=\"font-weight: 400;\">Sau khi k\u1ebft th\u00fac ki\u1ec3m k\u00ea, c\u1ea7n c\u00f3 Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea li\u1ec7t k\u00ea c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ki\u1ec3m \u0111\u1ebfm, s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch v\u00e0 s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf t\u01b0\u01a1ng \u1ee9ng, gi\u1ea3i th\u00edch nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch n\u1ebfu c\u1ea7n. Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea c\u1ea7n c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a t\u1ea5t c\u1ea3 nh\u1eefng th\u00e0nh vi\u00ean tham gia qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ngo\u00e0i ra, trong c\u00f4ng t\u00e1c ki\u1ec3m k\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea c\u1ea7n k\u1ebft h\u1ee3p ph\u1ecfng v\u1ea5n ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng hi\u1ec7n t\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n (\u0111\u1ec3 cho thu\u00ea, ch\u1edd t\u0103ng gi\u00e1 \u0111\u1ec3 b\u00e1n hay s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh), t\u1eeb \u0111\u00f3 \u0111\u00e1nh gi\u00e1 t\u00ednh ph\u00f9 h\u1ee3p trong vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n nh\u01b0 hi\u1ec7n t\u1ea1i, v\u00e0 c\u00f3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi (n\u1ebfu c\u1ea7n).\u00a0<\/span><\/p>\n<figure id=\"attachment_79551\" aria-describedby=\"caption-attachment-79551\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-79551\" src=\"\/wp-content\/uploads\/2023\/01\/Hinh-1-Kiem-ke-tai-san-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1707\" srcset=\"\/wp-content\/uploads\/2023\/01\/Hinh-1-Kiem-ke-tai-san-scaled.jpg 2560w, \/wp-content\/uploads\/2023\/01\/Hinh-1-Kiem-ke-tai-san-500x333.jpg 500w, \/wp-content\/uploads\/2023\/01\/Hinh-1-Kiem-ke-tai-san-1024x683.jpg 1024w, \/wp-content\/uploads\/2023\/01\/Hinh-1-Kiem-ke-tai-san-768x512.jpg 768w, \/wp-content\/uploads\/2023\/01\/Hinh-1-Kiem-ke-tai-san-1536x1024.jpg 1536w, \/wp-content\/uploads\/2023\/01\/Hinh-1-Kiem-ke-tai-san-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-79551\" class=\"wp-caption-text\">H\u00ecnh 1: Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u00ednh \u0111\u1ea7y \u0111\u1ee7<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">R\u1ee7i ro li\u00ean quan \u0111\u1ebfn c\u01a1 s\u1edf d\u1eabn li\u1ec7u n\u00e0y l\u00e0 r\u1ee7i ro t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7. \u00c1p d\u1ee5ng trong c\u00f4ng t\u00e1c r\u00e0 so\u00e1t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, c\u01a1 s\u1edf d\u1eabn li\u1ec7u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 trong s\u1ed5 k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">V\u1edbi m\u1ee5c ti\u00eau h\u01b0\u1edbng t\u1edbi l\u00e0 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t th\u00f4ng qua th\u1ef1c hi\u1ec7n <\/span><b><i>ki\u1ec3m k\u00ea floor to book- \u0111i t\u1eeb s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 s\u00e1ch<\/i><\/b><span style=\"font-weight: 400;\">. Th\u1ee7 t\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi v\u1edbi c\u00f4ng t\u00e1c ki\u1ec3m k\u00ea book to floor \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u1edf tr\u00ean. Trong qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea, ng\u01b0\u1eddi ki\u1ec3m k\u00ea s\u1ebd \u0111\u1ed3ng th\u1eddi quan s\u00e1t c\u00e1c t\u00e0i s\u1ea3n \u0111ang c\u00f3 t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m k\u00ea, \u0111\u1ed1i chi\u1ebfu ng\u01b0\u1ee3c l\u1ea1i v\u1edbi B\u1ea3ng theo d\u00f5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. <\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u00e0i s\u1ea3n \u0111ang hi\u1ec7n h\u1eefu t\u1ea1i ph\u00e2n x\u01b0\u1edfng, v\u0103n ph\u00f2ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p m\u00e0 kh\u00f4ng c\u00f3 tr\u00ean s\u1ed5, ngh\u0129a l\u00e0 t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u1ef1c t\u1ebf t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n n\u1eb1m trong nh\u00e0 x\u01b0\u1edfng, khu\u00f4n vi\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb, kh\u00f4ng c\u00f3 tr\u00ean s\u1ed5 s\u00e1ch nh\u01b0ng kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch nh\u01b0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb nh\u1eadn gi\u1eef h\u1ed9, t\u00e0i s\u1ea3n thu\u00ea ho\u1ea1t \u0111\u1ed9ng \u2026\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd, n\u1ebfu t\u00e0i s\u1ea3n \u0111ang kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, c\u1ea7n t\u00ecm hi\u1ec3u nguy\u00ean nh\u00e2n t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0 do t\u00e0i s\u1ea3n ch\u01b0a ho\u00e0n th\u00e0nh l\u1eafp \u0111\u1eb7t, do h\u1ecfng h\u00f3c kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng, ho\u1eb7c do t\u00e0i s\u1ea3n \u0111\u1ec3 ch\u1edd t\u0103ng gi\u00e1, t\u1eeb \u0111\u00f3 c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p. C\u00e1ch th\u1ee9c x\u1eed l\u00fd cho m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; N\u1ebfu t\u00e0i s\u1ea3n \u0111ang kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng do ch\u01b0a ho\u00e0n th\u00e0nh l\u1eafp \u0111\u1eb7t, v\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 kh\u00f4ng c\u00f3 tr\u00ean B\u1ea3ng theo d\u00f5i t\u00e0i s\u1ea3n th\u00ec c\u1ea7n ki\u1ec3m tra \u0111\u1ebfn danh s\u00e1ch c\u00e1c t\u00e0i s\u1ea3n \u0111ang l\u1eafp \u0111\u1eb7t \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean t\u00e0i kho\u1ea3n Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang. N\u1ebfu t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u00ec c\u1ea7n ghi nh\u1eadn b\u1ed5 sung, \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ea7y \u0111\u1ee7.\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; N\u1ebfu t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng do h\u1ecfng h\u00f3c, c\u1ea7n \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng s\u1eeda ch\u1eefa v\u00e0 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng trong t\u01b0\u01a1ng lai. N\u1ebfu t\u00e0i s\u1ea3n kh\u00f4ng th\u1ec3 mang l\u1ea1i l\u1ee3i \u00edch trong t\u01b0\u01a1ng lai, doanh nghi\u1ec7p c\u1ea7n l\u00ean ph\u01b0\u01a1ng \u00e1n thanh l\u00fd t\u00e0i s\u1ea3n, v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n sau khi thanh l\u00fd.\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; N\u1ebfu t\u00e0i s\u1ea3n (kh\u00f4ng ph\u1ea3i l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n) kh\u00f4ng s\u1eed d\u1ee5ng nh\u01b0ng \u0111\u01b0\u1ee3c gi\u1eef v\u1edbi m\u1ee5c \u0111\u00edch b\u00e1n l\u1ea1i, \u0111\u1ed1i chi\u1ebfu v\u1edbi danh s\u00e1ch tr\u00ean B\u1ea3ng theo d\u00f5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, n\u1ebfu t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 s\u00e1ch th\u00ec c\u1ea7n ph\u00e2n lo\u1ea1i l\u1ea1i sang t\u00e0i s\u1ea3n h\u00e0ng h\u00f3a ghi nh\u1eadn tr\u00ean kho\u1ea3n m\u1ee5c H\u00e0ng t\u1ed3n kho. N\u1ebfu t\u00e0i s\u1ea3n n\u00e0y \u0111\u00e3 n\u1eb1m tr\u00ean kho\u1ea3n m\u1ee5c H\u00e0ng t\u1ed3n kho r\u1ed3i th\u00ec kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 ti\u1ebfp t\u1ee5c theo d\u00f5i \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 vi\u1ec7c gi\u1ea3m gi\u00e1 tr\u1ecb.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eabn li\u1ec7u song h\u00e0nh c\u00f9ng v\u1edbi r\u1ee7i ro doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u0169ng nh\u01b0 <a href=\"\/30619\/no-phai-tra\/\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/span><\/a> m\u00e0 doanh nghi\u1ec7p \u0111ang ghi nh\u1eadn. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, r\u1ee7i ro t\u01b0\u01a1ng \u1ee9ng s\u1ebd l\u00e0 t\u00e0i s\u1ea3n tr\u00ean <\/span><span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/27002\/lap-bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/a><\/span><span style=\"font-weight: 400;\"> kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p. R\u1ee7i ro \u1edf \u0111\u00e2y bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho thu\u00ea t\u00e0i ch\u00ednh tuy nhi\u00ean v\u1eabn \u0111ang ghi nh\u1eadn v\u00e0 theo d\u00f5i tr\u00ean kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/span><\/p>\n<p><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt;&gt; \u0110\u1ecdc th\u00eam v\u1ec1 TSC\u0110 cho thu\u00ea t\u00e0i ch\u00ednh <a href=\"\/29682\/tai-san-co-dinh-thue-tai-chinh\/\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">t\u1ea1i \u0111\u00e2y<\/span><\/span><\/a><\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c t\u00e0i s\u1ea3n, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra chi ti\u1ebft ch\u1ee9ng t\u1eeb c\u1ee7a m\u1ed7i nghi\u1ec7p v\u1ee5 t\u0103ng, gi\u1ea3m t\u00e0i s\u1ea3n trong k\u1ef3 (n\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra). N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n ph\u00e1t sinh t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c ki\u1ec3m tra ch\u1ee9ng t\u1eeb s\u1ebd t\u1eadp trung v\u00e0o c\u00e1c gi\u1ea5y t\u1edd th\u1ec3 hi\u1ec7n quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0 gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u1ea5y t\u1edd \u0111\u0103ng k\u00fd xe, h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n b\u00e0n giao, \u2026 T\u1eeb \u0111\u00f3 ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p ghi nh\u1eadn. Trong tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n thu\u00ea ho\u1eb7c cho thu\u00ea t\u00e0i ch\u00ednh, c\u1ea7n k\u1ebft h\u1ee3p v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m k\u00ea t\u00ednh hi\u1ec7n h\u1eefu v\u00e0 ki\u1ec3m tra chi ti\u1ebft nghi\u1ec7p v\u1ee5 ghi nh\u1eadn doanh thu cho thu\u00ea \u0111\u1ec3 ph\u00e1t hi\u1ec7n r\u1ee7i ro n\u00e0y.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u0110\u00e1nh gi\u00e1 v\u00e0 ph\u00e2n b\u1ed5<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">R\u1ee7i ro li\u00ean quan \u0111\u1ebfn c\u01a1 s\u1edf d\u1eabn li\u1ec7u \u0111\u00e1nh gi\u00e1 v\u00e0 ph\u00e2n b\u1ed5 l\u00e0 r\u1ee7i ro gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ghi nh\u1eadn kh\u00f4ng ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan (chu\u1ea9n m\u1ef1c, th\u00f4ng t\u01b0, \u2026).\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n c\u00f3 th\u1ec3 r\u00e0 so\u00e1t theo c\u01a1 s\u1edf d\u1eabn li\u1ec7u n\u00e0y th\u00f4ng qua m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea<\/span><\/i><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea, kh\u00f4ng ch\u1ec9 t\u1eadp trung v\u00e0o \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng, ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea c\u0169ng c\u1ea7n \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111ang \u0111\u01b0\u1ee3c doanh nghi\u1ec7p theo d\u00f5i.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu t\u00e0i s\u1ea3n \u0111\u00e3 h\u1ecfng h\u00f3c, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n t\u1ed5ng h\u1ee3p v\u00e0 t\u1ed5 ch\u1ee9c thanh l\u00fd. N\u1ebfu c\u00e1c t\u00e0i s\u1ea3n c\u1ea7n thanh l\u00fd v\u1eabn ch\u01b0a kh\u1ea5u hao h\u1ebft, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, theo d\u00f5i, b\u1ea3o qu\u1ea3n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 ti\u1ebfp t\u1ee5c tr\u00edch kh\u1ea5u hao theo h\u01b0\u1edbng d\u1eabn trong Th\u00f4ng t\u01b0 45\/2013\/TT-BTC.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ri\u00eang v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, ng\u01b0\u1eddi ki\u1ec3m k\u00ea c\u1ea7n ch\u00fa \u00fd ph\u1ecfng v\u1ea5n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n. V\u1edbi c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 cho thu\u00ea th\u00ec c\u1ea7n n\u1eb1m tr\u00ean b\u1ea3ng theo d\u00f5i b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea, v\u00e0 tr\u00edch kh\u1ea5u hao h\u00e0ng k\u1ef3. V\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1 c\u1ea7n \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng, t\u1ed5n th\u1ea5t do gi\u1ea3m gi\u00e1 tr\u1ecb (n\u1ebfu c\u00f3), ghi nh\u1eadn t\u1ed5n th\u1ea5t \u0111\u00f3 v\u00e0o chi ph\u00ed gi\u00e1 v\u1ed1n trong k\u1ef3 \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (\u0111i\u1ec3m 3.8 \u0111i\u1ec1u 39 Th\u00f4ng t\u01b0 200\/2014\/TT- BTC).\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; Xem th\u00eam: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/23221\/cac-luu-y-khi-hach-toan-bat-dong-san-dau-tu\/\" target=\"_blank\" rel=\"nofollow noopener\">3 l\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Ki\u1ec3m tra ch\u1ee9ng t\u1eeb chi ti\u1ebft<\/span><\/i><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u01a1 s\u1edf d\u1eabn li\u1ec7u \u0111\u00e1nh gi\u00e1 v\u00e0 ph\u00e2n b\u1ed5 t\u00e0i s\u1ea3n c\u0169ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ghi nh\u1eadn v\u00e0 kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o c\u01a1 s\u1edf d\u1eabn li\u1ec7u n\u00e0y, trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra ch\u1ee9ng t\u1eeb chi ti\u1ebft, k\u1ebf to\u00e1n ki\u1ec3m tra \u0111\u1ebfn c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ch\u1ee9ng t\u1eeb th\u1ec3 hi\u1ec7n nguy\u00ean gi\u00e1: bi\u00ean b\u1ea3n quy\u1ebft to\u00e1n, bi\u00ean b\u1ea3n b\u00e0n giao, nghi\u1ec7m thu, h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, \u2026\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ch\u1ee9ng t\u1eeb th\u1ec3 hi\u1ec7n th\u1eddi gian kh\u1ea5u hao: Bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e0n giao, bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn t\u00e0i s\u1ea3n s\u1eb5n s\u00e0ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, \u2026 th\u1ec3 hi\u1ec7n th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n c\u0169ng nh\u01b0 th\u1eddi gian t\u00e0i s\u1ea3n s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.\u00a0<\/span><\/p>\n<figure id=\"attachment_79552\" aria-describedby=\"caption-attachment-79552\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-79552\" src=\"\/wp-content\/uploads\/2023\/01\/Hinh-2-Kiem-tra-chung-tu-chi-tiet-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1707\" srcset=\"\/wp-content\/uploads\/2023\/01\/Hinh-2-Kiem-tra-chung-tu-chi-tiet-scaled.jpg 2560w, \/wp-content\/uploads\/2023\/01\/Hinh-2-Kiem-tra-chung-tu-chi-tiet-500x333.jpg 500w, \/wp-content\/uploads\/2023\/01\/Hinh-2-Kiem-tra-chung-tu-chi-tiet-1024x683.jpg 1024w, \/wp-content\/uploads\/2023\/01\/Hinh-2-Kiem-tra-chung-tu-chi-tiet-768x512.jpg 768w, \/wp-content\/uploads\/2023\/01\/Hinh-2-Kiem-tra-chung-tu-chi-tiet-1536x1024.jpg 1536w, \/wp-content\/uploads\/2023\/01\/Hinh-2-Kiem-tra-chung-tu-chi-tiet-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-79552\" class=\"wp-caption-text\">H\u00ecnh 2: Ki\u1ec3m tra ch\u1ee9ng t\u1eeb chi ti\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">?<\/span><span style=\"font-weight: 400;\"> T\u1eeb \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu c\u00e1c th\u00f4ng tin nguy\u00ean gi\u00e1, th\u1eddi gian kh\u1ea5u hao, th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u kh\u1ea5u hao v\u1edbi th\u00f4ng tin ghi nh\u1eadn tr\u00ean s\u1ed5 s\u00e1ch, \u0111\u1ea3m b\u1ea3o th\u00f4ng tin \u0111\u1ec3 t\u00ednh to\u00e1n chi ph\u00ed kh\u1ea5u hao ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n l\u1ea1i chi ph\u00ed kh\u1ea5u hao<\/span><\/i><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">D\u1ef1a tr\u00ean th\u00f4ng tin v\u1ec1 nguy\u00ean gi\u00e1, th\u1eddi gian kh\u1ea5u hao, th\u1eddi \u0111i\u1ec3m t\u00ednh kh\u1ea5u hao, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n l\u1ea1i chi ph\u00ed kh\u1ea5u hao v\u00e0 kh\u1ea5u hao l\u0169y k\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3, \u0111\u1ed1i chi\u1ebfu v\u1edbi gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch \u0111\u1ec3 x\u00e1c minh chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 c\u0169ng nh\u01b0 chi ph\u00ed kh\u1ea5u hao l\u0169y k\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u00ean c\u1ea1nh \u0111\u00f3, xem x\u00e9t vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed kh\u1ea5u hao v\u00e0o c\u00e1c \u0111\u1ea7u t\u00e0i kho\u1ea3n, ghi v\u00e0o chi ph\u00ed hay v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, \u0111\u1ea3m b\u1ea3o vi\u1ec7c h\u1ee3p l\u00fd trong vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed kh\u1ea5u hao. C\u00e1c doanh nghi\u1ec7p l\u1edbn n\u1ebfu \u0111\u00e3 c\u00f3 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i th\u00ec doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n ki\u1ec3m tra vi\u1ec7c thi\u1ebft l\u1eadp quy t\u1eafc ph\u00e2n b\u1ed5 ban \u0111\u1ea7u t\u1ea1i th\u1eddi \u0111i\u1ec3m thi\u1ebft k\u1ebf ph\u1ea7n m\u1ec1m. Tuy nhi\u00ean, v\u1edbi c\u00e1ch doanh nghi\u1ec7p nh\u1ecf, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f2n h\u1ea1n ch\u1ebf, vi\u1ec7c r\u00e0 so\u00e1t v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o \u0111\u00fang c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>2.2. C\u01a1 s\u1edf d\u1eabn li\u1ec7u v\u1edbi c\u00e1c tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh<\/i><\/b><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u00ednh hi\u1ec7n h\u1eefu, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u01a1 s\u1edf d\u1eabn li\u1ec7u li\u00ean quan \u0111\u1ebfn r\u1ee7i ro c\u00e1c th\u00f4ng tin thuy\u1ebft minh tr\u00ean b\u00e1o c\u00e1o kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang s\u1ef1 th\u1eadt, kh\u00f4ng th\u1ef1c t\u1ebf x\u1ea3y ra. \u0110\u1ec3 r\u00e0 so\u00e1t c\u00e1c th\u00f4ng tin thuy\u1ebft minh, k\u1ebf to\u00e1n k\u1ebft h\u1ee3p v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c r\u00e0 so\u00e1t t\u00ednh hi\u1ec7n h\u1eefu, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5, \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o v\u1edbi th\u1ef1c t\u1ebf x\u00e1c minh \u0111\u01b0\u1ee3c. N\u1ebfu th\u00f4ng tin tr\u00ean thuy\u1ebft minh ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf nghi\u1ec7p v\u1ee5, c\u1ea7n th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u00ednh \u0111\u1ea7y \u0111\u1ee7<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u01a1 s\u1edf d\u1eabn li\u1ec7u kh\u1eb3ng \u0111\u1ecbnh th\u00f4ng tin thuy\u1ebft minh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ecnh b\u00e0y \u0111\u1ee7 c\u00e1c th\u00f4ng tin theo nh\u01b0 y\u00eau c\u1ea7u. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o gi\u1ea3m thi\u1ec3u r\u1ee7i ro thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, khi ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u v\u1ec1 m\u1eb7t thuy\u1ebft minh \u0111\u1ed1i v\u1edbi m\u1ed7i lo\u1ea1i t\u00e0i s\u1ea3n theo th\u00f4ng t\u01b0 chu\u1ea9n m\u1ef1c. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Y\u00eau c\u1ea7u v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u0103n c\u1ee9 theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 03- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, VAS s\u1ed1 04- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh. Chu\u1ea9n m\u1ef1c VAS s\u1ed1 05- B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00ecnh b\u00e0y c\u00e1c y\u00eau c\u1ea7u v\u1ec1 thuy\u1ebft minh v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y. T\u1eeb c\u00e1c y\u00eau c\u1ea7u n\u00e0y, k\u1ebf to\u00e1n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c th\u00f4ng tin \u0111ang \u0111\u01b0\u1ee3c thuy\u1ebft minh, n\u1ebfu thi\u1ebfu th\u00ec b\u1ed5 sung th\u00f4ng tin theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ph\u00e2n lo\u1ea1i v\u00e0 t\u00ednh d\u1ec5 hi\u1ec3u<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng r\u00f5 r\u00e0ng, g\u00e2y kh\u00f3 hi\u1ec3u cho ng\u01b0\u1eddi \u0111\u1ecdc, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra v\u1ec1 m\u1eb7t tr\u00ecnh b\u00e0y v\u00e0 di\u1ec5n gi\u1ea3i c\u1ee7a th\u00f4ng tin \u0111\u01b0\u1ee3c thuy\u1ebft minh, \u0111\u1ea3m b\u1ea3o th\u00f4ng tin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng, d\u1ec5 hi\u1ec3u.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1nh gi\u00e1<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u01a1 s\u1edf d\u1eabn li\u1ec7u n\u00e0y li\u00ean quan \u0111\u1ebfn r\u1ee7i ro th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u00ednh x\u00e1c. C\u00f4ng t\u00e1c r\u00e0 so\u00e1t c\u1ee7a k\u1ebf to\u00e1n theo g\u00f3c \u0111\u1ed9 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua vi\u1ec7c ki\u1ec3m tra ch\u1ee9ng t\u1eeb, k\u1ebft h\u1ee3p c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m k\u00ea, t\u00ednh to\u00e1n l\u1ea1i k\u1ebft h\u1ee3p khi r\u00e0 so\u00e1t theo c\u00e1c c\u01a1 s\u1edf d\u1eabn li\u1ec7u v\u1edbi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n cu\u1ed1i k\u1ef3.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 t\u1ed5ng h\u1ee3p c\u00e1c th\u1ee7 t\u1ee5c gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t th\u00f4ng tin k\u1ebf to\u00e1n li\u00ean quan tr\u01b0\u1edbc khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 h\u01b0\u1edbng d\u1eabn c\u1ee7a chu\u1ea9n m\u1ef1c v\u00e0 th\u00f4ng t\u01b0 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh \u1edf Vi\u1ec7t Nam. <\/span><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1eddi b\u1ea1n \u0111\u1ecdc ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c b\u00e0i vi\u1ebft v\u1ec1 \u00c1p d\u1ee5ng t\u01b0 duy r\u1ee7i ro v\u00e0 th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u00ean c\u1ea1nh t\u1ed5ng h\u1ee3p c\u00e1c ki\u1ebfn th\u1ee9c h\u1eefu \u00edch v\u1ec1 k\u1ebf to\u00e1n \u0111\u1ec3 gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p d\u1ec5 d\u00e0ng t\u00ecm hi\u1ec3u trong qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c, MISA \u0111\u1ed3ng th\u1eddi ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n mang \u0111\u1ebfn gi\u1ea3i <\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u1eeba an to\u00e0n ch\u00ednh x\u00e1c. Anh\/Ch\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p h\u00e3y \u0111\u0103ng k\u00fd <\/span><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=ra-soat-khoan-muc-tscd-tren-bctc&amp;term=act_tttrang\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 th\u1ef1c t\u1ebf tr\u1ea3i nghi\u1ec7m m\u1ed9t gi\u1ea3i ph\u00e1p v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i: <\/span>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed &#8211; cho ph\u00e9p xu\u1ea5t ho\u00e1 \u0111\u01a1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed &#8211; cho ph\u00e9p l\u1ea5y s\u1ed5 ph\u1ee5, \u0111\u1ed1i chi\u1ebfu v\u00e0 chuy\u1ec3n ti\u1ec1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u01a1 quan Thu\u1ebf &#8211; c\u1ed5ng mTax cho ph\u00e9p n\u1ed9p t\u1edd khai, n\u1ed9p thu\u1ebf ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1&#8230;<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: \u0110\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 &amp; TT200, t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi h\u00e0ng tr\u0103m bi\u1ec3u m\u1eabu c\u00f3 s\u1eb5n gi\u00fap k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng k\u1ecbp th\u1eddi y\u00eau c\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tham kh\u1ea3o ngay b\u1ea3n demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n<table style=\"background-color: #ebeef0;\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt; color: #ff6600;\"><strong><a style=\"color: #ff6600;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=dau-hieu-hanh-vi-vi-pham-ve-hoa-don&amp;term=act_tttrang\" target=\"_blank\" rel=\"nofollow noopener\">&gt;&gt; D\u00d9NG TH\u1eec MI\u1ec4N PH\u00cd \u2013 PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N ONLINE MISA AMIS<\/a><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: right;\"><em><span style=\"font-weight: 400; 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