{"id":21759,"date":"2023-12-06T02:54:12","date_gmt":"2023-12-06T02:54:12","guid":{"rendered":"https:\/\/masterskills.org\/blog\/khau-hao-luy-ke-accumulated-depreciation-la-gi-va-cach-tinh.html"},"modified":"2023-12-22T04:56:15","modified_gmt":"2023-12-21T21:56:15","slug":"khau-hao-luy-ke-accumulated-depreciation-la-gi-va-cach-tinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/khau-hao-luy-ke-accumulated-depreciation-la-gi-va-cach-tinh.html","title":{"rendered":"Kh\u1ea5u hao l\u0169y k\u1ebf Accumulated Depreciation l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh"},"content":{"rendered":"<div class=\"entry-content\">\n<figure class=\"wp-block-image size-large\"><\/figure>\n<p>Accumulated Depreciation l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a, v\u00ed d\u1ee5, c\u00e1ch t\u00ednh kh\u1ea5u hao c\u0169ng nh\u01b0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kh\u1ea5u hao s\u1ebd \u0111\u01b0\u1ee3c n\u00eau chi ti\u1ebft trong c\u00e1c n\u1ed9i dung sau.<\/p>\n<h2><span id=\"Accumulated_Depreciation_la_gi\"><strong>Accumulated Depreciation l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p>Accumulated Depreciation l\u00e0 t\u00ean ti\u1ebfng Anh d\u00f9ng \u0111\u1ec3 ch\u1ec9 kh\u00e1i ni\u1ec7m kh\u1ea5u hao l\u0169y k\u1ebf (ho\u1eb7c kh\u1ea5u hao t\u00edch l\u0169y). Kh\u00e1i ni\u1ec7m n\u00e0y d\u00f9ng \u0111\u1ec3 ch\u1ec9 m\u1ee9c kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00edch l\u0169y \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i. Th\u1eddi \u0111i\u1ec3m \u0111\u00f3 n\u1eb1m trong v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<p>Trong b\u00e1o c\u00e1o k\u1ebf to\u00e1n, kh\u1ea5u hao l\u0169y k\u1ebf s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o b\u00ean C\u00f3. N\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng nh\u00e2n t\u1ed1 quan tr\u1ecdng nh\u1ea5t l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u0169ng nh\u01b0 gi\u1ea3m t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>Vi\u1ec7c k\u00ea khai Accumulated Depreciation bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 theo c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh. Qua m\u1ed7i k\u1ef3 h\u1ea1ch to\u00e1n (qu\u00fd, n\u0103m) th\u00ec d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t c\u0169ng tr\u1ea3i qua m\u1ed9t th\u1eddi k\u1ef3 kh\u1ea5u hao (hao m\u00f2n) nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<p>Kh\u1ea5u hao l\u0169y k\u1ebf ch\u00ednh l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5ng kh\u1ea5u hao c\u1ee7a d\u00e2y chuy\u1ec1n t\u1eeb th\u1eddi \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i. Nh\u01b0 v\u1eady v\u00e0o cu\u1ed1i v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng c\u1ee7a d\u00e2y chuy\u1ec1n, th\u00ec t\u1ed5ng gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n c\u0169ng s\u1ebd b\u1eb1ng v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n d\u00e2y chuy\u1ec1n.<\/p>\n<p>C\u1ee5 th\u1ec3, n\u0103m \u0111\u1ea7u ti\u00ean d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t ti\u00eau hao 10% gi\u00e1 tr\u1ecb, n\u0103m th\u1ee9 2 ti\u00eau hao 30% gi\u00e1 tr\u1ecb. Nh\u01b0 v\u1eady t\u1ed5ng kh\u1ea5u hao l\u0169y k\u1ebf c\u1ee7a h\u1ec7 th\u1ed1ng d\u00e2y chuy\u1ec1n l\u00e0 40%. D\u00e2y chuy\u1ec1n c\u00f3 v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng 2 n\u0103m. Sau 2 n\u0103m, gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a d\u00e2y chuy\u1ec1n ch\u1ec9 c\u00f2n l\u1ea1i 60% so v\u1edbi ban \u0111\u1ea7u. \u0110\u00e2y c\u0169ng l\u00e0 con s\u1ed1 m\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh.<\/p>\n<blockquote>\n<p><em><strong>Kh\u1ea5u hao l\u0169y k\u1ebf \u2013 Accumulated Depreciation l\u00e0 t\u1ed5ng s\u1ed1 chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho m\u1ed9t t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 k\u1ec3 t\u1eeb khi t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/strong><\/em><\/p>\n<\/blockquote>\n<h2><span id=\"Khau_hao_luy_ke_lien_quan_gi_den_khau_hao\"><strong>Kh\u1ea5u hao l\u0169y k\u1ebf li\u00ean quan g\u00ec \u0111\u1ebfn kh\u1ea5u hao?\u00a0\u00a0<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/h2>\n<p>Kh\u1ea5u hao (Depreciation) l\u00e0 kh\u00e1i ni\u1ec7m d\u00f9ng ch\u1ec9 s\u1ef1 gi\u1ea3m s\u00fat c\u1ee7a t\u00e0i s\u1ea3n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng. Kh\u1ea5u hao \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u00f9 \u0111\u1eafp \u0111\u01b0\u1ee3c s\u1ef1 hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n (\u0111a ph\u1ea7n \u0111\u1ec1u l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh). V\u1ec1 c\u01a1 b\u1ea3n, th\u00ec kh\u1ea5u hao d\u00f9ng \u0111\u1ec3 ch\u1ec9 m\u1ee9c hao h\u1ee5t \u1edf m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh, \u0111\u01b0\u1ee3c t\u00ednh c\u1ee5 th\u1ec3 qua t\u1eebng n\u0103m.<\/p>\n<p>Trong khi \u0111\u00f3, kh\u1ea5u hao l\u0169y k\u1ebf d\u00f9ng \u0111\u1ec3 ch\u1ec9 cho t\u1ed5ng kh\u1ea5u hao c\u1ee7a c\u00e1c th\u1eddi \u0111i\u1ec3m k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/p>\n<p>Ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c 2 kh\u00e1i ni\u1ec7m n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 h\u1ea1ch to\u00e1n kh\u1ea5u hao chi ti\u1ebft, \u0111\u1ed3ng th\u1eddi n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c t\u1ed5ng hao h\u1ee5t t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb hao h\u1ee5t \u0111\u01b0\u1ee3c t\u00ednh qua t\u1eebng th\u00e1ng, qu\u00fd, n\u0103m.<\/p>\n<p>Qu\u00e1 tr\u00ecnh kh\u1ea5u hao ch\u00ednh l\u00e0 vi\u1ec7c \u0111\u1ecbnh h\u00ecnh gi\u00e1 tr\u1ecb ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n, sau \u0111\u00f3 tr\u1ea3i qua c\u00e1c k\u1ef3 k\u1ebf to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u00e3 b\u1ecb gi\u1ea3m d\u1ea7n theo th\u1eddi gian. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n chi ph\u00ed kh\u1ea5u hao \u0111\u1ec3 b\u1ed5 sung v\u00e0o c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n. Tuy nhi\u00ean n\u00f3 l\u1ea1i \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chi ph\u00ed kh\u00f4ng t\u00ednh to\u00e1n, v\u00ec n\u00f3 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n<p>Do \u0111\u00f3, khi th\u1ef1c hi\u1ec7n k\u00ea khai kh\u1ea5u hao, doanh nghi\u1ec7p th\u01b0\u1eddng l\u1eadp c\u00e1c b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n ti\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp \u0111\u1ec3 thu\u1eadn ti\u1ec7n \u0111\u01b0a kh\u1ea5u hao v\u00e0o chi ph\u00ed. T\u1eeb \u0111\u00f3, m\u1ee9c thu nh\u1eadp r\u00f2ng hay l\u1ee3i nhu\u1eadn c\u0169ng \u0111\u01b0\u1ee3c c\u00e2n \u0111\u1ed1i t\u00ednh to\u00e1n h\u1ee3p l\u00fd, tr\u1eeb \u0111i ph\u1ea7n kh\u1ea5u hao \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp.<\/p>\n<h2><span id=\"Xac_dinh_Accumulated_Depreciation_dua_tren_tieu_chi_nao\"><strong>X\u00e1c \u0111\u1ecbnh Accumulated Depreciation d\u1ef1a tr\u00ean ti\u00eau ch\u00ed n\u00e0o?<\/strong><\/span><\/h2>\n<p>C\u00e1ch x\u00e1c \u0111\u1ecbnh Accumulated Depreciation l\u00e0 g\u00ec? C\u00f3 2 ti\u00eau ch\u00ed quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p x\u00e1c l\u1eadp \u0111\u01b0\u1ee3c m\u1ee9c kh\u1ea5u hao l\u0169y k\u1ebf:<\/p>\n<h3><span id=\"Xac_dinh_muc_do_hao_mon_cua_tai_san\"><strong>X\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n<\/strong><\/span><\/h3>\n<p>M\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, theo th\u1eddi gian \u0111a ph\u1ea7n \u0111\u1ec1u s\u1ebd gi\u1eef \u0111\u01b0\u1ee3c h\u00ecnh th\u00e1i ban \u0111\u1ea7u.<\/p>\n<p>Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf th\u00ec v\u00ec ch\u1ecbu t\u00e1c \u0111\u1ed9ng t\u1eeb c\u00e1c \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd d\u1ea7n hao m\u00f2n c\u1ea3 v\u1ec1 t\u00ednh n\u0103ng, c\u00f4ng d\u1ee5ng, ngo\u1ea1i h\u00ecnh.<\/p>\n<p>T\u1eeb \u0111\u00f3 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u0169ng s\u1ebd b\u1ecb gi\u1ea3m s\u00fat theo th\u1eddi gian. Vi\u1ec7c gi\u1ea3m s\u00fat gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00f3 2 d\u1ea1ng th\u1ee9c hao m\u00f2n sau:<\/p>\n<p>Hao m\u00f2n h\u1eefu h\u00ecnh: \u0110\u00e2y l\u00e0 nh\u1eefng hao m\u00f2n c\u00f3 th\u1ec3 nh\u00ecn th\u1ea5y \u0111\u01b0\u1ee3c. Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, t\u00e0i s\u1ea3n s\u1ebd b\u1ecb hao m\u00f2n v\u1ec1 v\u1ebb b\u1ec1 ngo\u00e0i, t\u00ednh n\u0103ng c\u0169ng nh\u01b0 hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec1u c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng nh\u1eadn th\u1ea5y \u0111\u01b0\u1ee3c.<\/p>\n<p>Hao m\u00f2n v\u00f4 h\u00ecnh: Nh\u1eefng hao m\u00f2n v\u00f4 h\u00ecnh \u0111\u1ebfn t\u1eeb nhi\u1ec1u y\u1ebfu t\u1ed1. Hi\u1ec3u theo c\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u1ea5t, hao m\u00f2n v\u00f4 h\u00ecnh ch\u00ednh l\u00e0 vi\u1ec7c suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n. V\u00ed d\u1ee5 c\u00f4ng ngh\u1ec7 ng\u00e0y c\u00e0ng hi\u1ec7n \u0111\u1ea1i, d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t ban \u0111\u1ea7u doanh nghi\u1ec7p mua v\u1edbi gi\u00e1 1 tri\u1ec7u USD.<\/p>\n<p>Tuy nhi\u00ean hi\u1ec7n nay v\u1edbi 1 tri\u1ec7u USD, c\u00f3 th\u1ec3 mua \u0111\u01b0\u1ee3c nh\u1eefng d\u00e2y chuy\u1ec1n hi\u1ec7n \u0111\u1ea1i h\u01a1n nhi\u1ec1u l\u1ea7n. V\u00ec v\u1eady d\u00e2y chuy\u1ec1n doanh nghi\u1ec7p \u0111ang s\u1edf h\u1eefu \u0111\u00e3 b\u1ecb gi\u1ea3m gi\u00e1 \u0111\u00e1ng k\u1ec3. Khi t\u00e0i s\u1ea3n xu\u1ea5t hi\u1ec7n hao m\u00f2n v\u00f4 h\u00ecnh, hi\u1ec7u qu\u1ea3 kinh t\u1ebf c\u0169ng doanh nghi\u1ec7p c\u0169ng b\u1ecb gi\u1ea3m s\u00fat.<\/p>\n<p>V\u00ec v\u1eady, doanh nghi\u1ec7p lu\u00f4n c\u1ea7n \u0111\u1ed5i m\u1edbi v\u00e0 \u00e1p d\u1ee5ng t\u1ed1i \u0111a khoa h\u1ecdc c\u00f4ng ngh\u1ec7 v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh. Nh\u01b0 v\u1eady m\u1edbi \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c t\u00ednh c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n<h3><span id=\"Xac_dinh_muc_khau_hao_Accumulated_Depreciation\"><strong>X\u00e1c \u0111\u1ecbnh m\u1ee9c kh\u1ea5u hao Accumulated Depreciation<\/strong><\/span><\/h3>\n<p>Th\u00f4ng qua hao m\u00f2n c\u00f3 th\u1ec3 nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c t\u1eeb m\u1eaft th\u01b0\u1eddng c\u0169ng nh\u01b0 qu\u00e1 tr\u00ecnh so s\u00e1nh t\u00e0i s\u1ea3n v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111ang c\u00f3 tr\u00ean th\u1ecb tr\u01b0\u1eddng, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0a ra m\u1ee9c kh\u1ea5u hao chi ti\u1ebft. Doanh nghi\u1ec7p \u0111\u01b0a kh\u1ea5u hao v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ebd r\u1ea5t c\u00f3 l\u1ee3i.<\/p>\n<p>X\u00e9t v\u1ec1 nhi\u1ec1u m\u1eb7t, th\u00ec qu\u1ef9 kh\u1ea5u hao s\u1ebd l\u00e0 ngu\u1ed3n t\u00e0i ch\u00ednh h\u1eefu hi\u1ec7u cho c\u00e1c qu\u00e1 tr\u00ecnh n\u00e2ng c\u1ea5p, \u0111\u1ed5i m\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3><span id=\"Cac_phuong_phap_tinh_khau_hao_luy_ke_cho_doanh_nghiep\"><strong>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao l\u0169y k\u1ebf cho doanh nghi\u1ec7p<\/strong><\/span><\/h3>\n<p>Hi\u1ec7n nay, B\u1ed9 t\u00e0i ch\u00ednh cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n Accumulated Depreciation t\u00e0i s\u1ea3n. M\u1ecdi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0 kh\u1ea5u hao l\u0169y k\u1ebf. V\u00ec v\u1eady doanh nghi\u1ec7p c\u0169ng s\u1ebd \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i tr\u01b0\u1edbc thu\u1ebf c\u1ee7a m\u00ecnh. C\u00f3 r\u1ea5t nhi\u1ec1u c\u00e1ch \u0111\u1ec3 t\u00ednh kh\u1ea5u hao l\u0169y k\u1ebf v\u00e0 ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 2 c\u00e1ch t\u00ednh d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<h3><span id=\"Tinh_khau_hao_theo_duong_thang\"><strong>T\u00ednh kh\u1ea5u hao theo \u0111\u01b0\u1eddng th\u1eb3ng<\/strong><\/span><\/h3>\n<p>C\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 t\u00ednh kh\u1ea5u hao tuy\u1ebfn t\u00ednh. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u nh\u1ea5t hi\u1ec7n nay. V\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, doanh nghi\u1ec7p s\u1ebd chia \u0111\u1ec1u m\u1ee9c kh\u1ea5u hao trong v\u00f2ng \u0111\u1eddi c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<p>V\u00ed d\u1ee5 nh\u01b0 t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb 1 t\u1ef7 \u0111\u1ed3ng, h\u1ea1n s\u1eed d\u1ee5ng 5 n\u0103m. Nh\u01b0 v\u1eady, m\u1ed7i n\u0103m m\u1ee9c \u0111\u1ed9 kh\u1ea5u hao s\u1ebd l\u00e0 20%, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 200 tri\u1ec7u \u0111\u1ed3ng. M\u1ee9c kh\u1ea5u hao t\u00edch l\u0169y t\u1ea1i n\u0103m th\u1ee9 nh\u1ea5t l\u00e0 200 tri\u1ec7u, n\u0103m th\u1ee9 2 l\u00e0 400 tri\u1ec7u, n\u0103m th\u1ee9 3 l\u00e0 600 tri\u1ec7u\u2026 Ho\u1eb7c thay v\u00ec t\u00ednh cho n\u0103m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ednh th\u00e1ng ho\u1eb7c qu\u00fd.<\/p>\n<h3><span id=\"Tinh_khau_hao_giam_dan\"><strong>T\u00ednh kh\u1ea5u hao gi\u1ea3m d\u1ea7n<\/strong><\/span><\/h3>\n<p>Kh\u1ea5u hao gi\u1ea3m d\u1ea7n kh\u00e1 c\u00f3 l\u1ee3i cho c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, mu\u1ed1n c\u00f3 ngu\u1ed3n v\u1ed1n \u0111\u1ec3 xoay v\u00f2ng ho\u1ea1t \u0111\u1ed9ng. N\u0103m th\u1ee9 nh\u1ea5t m\u1ee9c kh\u1ea5u hao s\u1ebd nhi\u1ec1u nh\u1ea5t, v\u00e0 gi\u1ea3m d\u1ea7n cho c\u00e1c n\u0103m ti\u1ebfp theo. Kh\u1ea5u hao l\u0169y k\u1ebf c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.\u00a0<\/p>\n<p>Trong c\u00e1ch t\u00ednh kh\u1ea5u hao gi\u1ea3m d\u1ea7n, doanh nghi\u1ec7p c\u0169ng c\u00f3 2 ch\u1ecdn l\u1ef1a l\u00e0 kh\u1ea5u hao theo t\u1ed5ng s\u1ed1 th\u1ee9 t\u1ef1 n\u0103m s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u1ee7a t\u00e0i s\u1ea3n. C\u1ea3 2 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec1u kh\u00e1 \u0111\u01a1n gi\u1ea3n v\u00e0 c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng kh\u00e1 r\u1ed9ng r\u00e3i hi\u1ec7n nay.<\/p>\n<p>T\u00ednh Accumulated Depreciation s\u1ebd kh\u00f4ng qu\u00e1 kh\u00f3 v\u1edbi nh\u1eefng k\u1ebf to\u00e1n vi\u00ean chuy\u00ean nghi\u1ec7p. Hy v\u1ecdng v\u1edbi nh\u1eefng th\u00f4ng tin tr\u00ean, b\u1ea1n \u0111\u00e3 ph\u1ea7n n\u00e0o n\u1eafm \u0111\u01b0\u1ee3c Accumulated Depreciation l\u00e0 g\u00ec, vai tr\u00f2 c\u0169ng nh\u01b0 c\u00e1c c\u00e1ch t\u00ednh kh\u1ea5u hao l\u0169y k\u1ebf. Ch\u00fang t\u00f4i lu\u00f4n kh\u00f4ng ng\u1eebng c\u1eadp nh\u1eadt c\u00e1c ki\u1ebfn th\u1ee9c kinh t\u1ebf \u2013 t\u00e0i ch\u00ednh m\u1edbi nh\u1ea5t. \u0110\u1eebng b\u1ecf s\u00f3t b\u1ea5t k\u1ef3 b\u00e0i vi\u1ebft n\u00e0o n\u1ebfu b\u1ea1n mu\u1ed1n tr\u1edf th\u00e0nh m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 chuy\u00ean nghi\u1ec7p trong t\u01b0\u01a1ng lai!<\/p>\n<p style=\"text-align: right\"><strong>Pha L\u00ea<\/strong><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Accumulated Depreciation l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a, v\u00ed d\u1ee5, c\u00e1ch t\u00ednh kh\u1ea5u hao c\u0169ng nh\u01b0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kh\u1ea5u hao s\u1ebd \u0111\u01b0\u1ee3c n\u00eau chi ti\u1ebft trong c\u00e1c n\u1ed9i dung sau.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21759"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=21759"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21759\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}