{"id":25863,"date":"2023-12-07T02:13:23","date_gmt":"2023-12-07T02:13:23","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-hoach-khau-hao-tai-san-co-dinh-fixed-assets-depreciation-schedule-la-gi.html"},"modified":"2023-12-22T11:22:10","modified_gmt":"2023-12-22T04:22:10","slug":"ke-hoach-khau-hao-tai-san-co-dinh-fixed-assets-depreciation-schedule-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-hoach-khau-hao-tai-san-co-dinh-fixed-assets-depreciation-schedule-la-gi.html","title":{"rendered":"K\u1ebf ho\u1ea1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Fixed Assets Depreciation Schedule) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: Kissflow)<\/p>\n<\/div>\n<\/div>\n

K\u1ebf ho\u1ea1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

K\u1ebf ho\u1ea1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh <\/b>trong ti\u1ebfng Anh l\u00e0 Fixed Assets Depreciation Schedule<\/b>.<\/p>\n

K\u1ebf ho\u1ea1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh <\/b>l\u00e0 m\u1ed9t bi\u1ec7n ph\u00e1p quan tr\u1ecdng c\u1ea3 tr\u00ean ph\u01b0\u01a1ng di\u1ec7n b\u1ea3o to\u00e0n v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n. \u0110\u1ed3ng th\u1eddi, k\u1ebf ho\u1ea1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f2n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u1ea5y d\u1ef1ng c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea7u t\u01b0.<\/p>\n

Y\u00eau c\u1ea7u khi l\u1eadp k\u1ebf ho\u1ea1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0: ph\u1ea3i ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi v\u00e0 tu\u00e2n th\u1ee7 nh\u1eefng tr\u00ecnh t\u1ef1 nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

M\u1ed9t c\u00f4ng vi\u1ec7c c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi l\u1eadp k\u1ebf ho\u1ea1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

Ph\u1ea1m vi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i t\u00ednh kh\u1ea5u hao<\/font><\/h3>\n

Theo quy\u1ebft \u0111\u1ecbnh 166\/1999\/Q\u0110-BTC \u0111\u00e3 d\u1eabn, nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec ph\u1ea3i t\u00ednh kh\u1ea5u hao, bao g\u1ed3m:<\/p>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u01b0a c\u1ea7n d\u00f9ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c c\u01a1 quan quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp doanh nghi\u1ec7p cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u1ea5t gi\u1eef, b\u1ea3o qu\u1ea3n, \u0111i\u1ec1u \u0111\u1ed9ng cho doanh nghi\u1ec7p kh\u00e1c.<\/p>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c l\u01b0u tr\u1eef nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00ed gi\u1eef h\u1ed9.<\/p>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i trong doanh nghi\u1ec7p nh\u01b0 nh\u00e0 tr\u1ebb, nh\u00e0 \u0103n\u2026<\/p>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 nhu c\u1ea7u chung to\u00e0n x\u00e3 h\u1ed9i, kh\u00f4ng ph\u1ee5c v\u1ee5 cho nh\u1eefng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a ri\u00eang doanh nghi\u1ec7p nh\u01b0 \u0111\u00ea \u0111\u1eadp, c\u1ea7u l\u00f4ng…\u00a0 m\u00e0 Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00ed.<\/p>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c kh\u00f4ng tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp k\u1ebf ho\u1ea1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/font><\/h3>\n

Hai ph\u01b0\u01a1ng ph\u00e1p l\u1eadp k\u1ebf ho\u1ea1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/p>\n

– L\u1eadp k\u1ebf ho\u1ea1ch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp:<\/b><\/p>\n

Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, s\u1ed1 ti\u1ec1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u1ef1 ki\u1ebfn tr\u00edch trong k\u00ec \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n

S\u1ed1 ti\u1ec1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong k\u00ec = Nguy\u00ean gi\u00e1 b\u00ecnh qu\u00e2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i t\u00ednh kh\u1ea5u hao trong k\u00ec x T\u1ec9 l\u1ec7 kh\u1ea5u hao t\u1ed5ng h\u1ee3p b\u00ecnh qu\u00e2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/i><\/b><\/p>\n

– L\u1eadp k\u1ebf ho\u1ea1ch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:<\/b><\/p>\n

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S\u1eed d\u1ee5ng ti\u1ec1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/p>\n

\u0110\u1ec3 qu\u1ea3n l\u00ed v\u00e0 s\u1eed d\u1ee5ng s\u1ed1 ti\u1ec1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, nghi\u1ec7p c\u1ea7n d\u1ef1 ki\u1ebfn ph\u00e2n ph\u1ed1i v\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong k\u00ec. V\u1ea5n \u0111\u1ec1 n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m: ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ngu\u1ed3n v\u1ed1n \u0111i vay.<\/p>\n

– Ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: c\u00f3 th\u1ec3 l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u ho\u1eb7c v\u1ed1n b\u1ed5 sung t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; v\u1ed1n g\u00f3p li\u00ean doanh, li\u00ean k\u1ebft; v\u1ed1n g\u00f3p c\u1ed5 ph\u1ea7n; v\u1ed1n b\u1ed5 sung t\u1eeb l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p\u2026<\/p>\n

– Ngu\u1ed3n v\u1ed1n \u0111i vay: g\u1ed3m vay d\u00e0i h\u1ea1n \u1edf c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, c\u00e1c c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c, v\u1ed1n vay t\u1eeb ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p\u2026<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh T\u00e0i ch\u00ednh doanh nghi\u1ec7p, NXB \u0110\u1ea1i h\u1ecdc X\u00e2y D\u1ef1ng)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u1ebf ho\u1ea1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (ti\u1ebfng Anh: Fixed Assets Depreciation Schedule) l\u00e0 m\u1ed9t bi\u1ec7n ph\u00e1p quan tr\u1ecdng c\u1ea3 tr\u00ean ph\u01b0\u01a1ng di\u1ec7n b\u1ea3o to\u00e0n v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n. L\u1eadp k\u1ebf ho\u1ea1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t n\u1ed9i dung c\u1ee7a l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh doanh nghi\u1ec7p.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25863"}],"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=25863"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25863\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=25863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=25863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=25863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}