{"id":34463,"date":"2023-12-08T04:03:58","date_gmt":"2023-12-08T04:03:58","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tai-san-co-dinh-huu-hinh-tangible-fixed-assets-la-gi-dieu-kien-ghi-nhan-tscd-huu-hinh.html"},"modified":"2023-12-23T20:57:10","modified_gmt":"2023-12-23T13:57:10","slug":"tai-san-co-dinh-huu-hinh-tangible-fixed-assets-la-gi-dieu-kien-ghi-nhan-tscd-huu-hinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tai-san-co-dinh-huu-hinh-tangible-fixed-assets-la-gi-dieu-kien-ghi-nhan-tscd-huu-hinh.html","title":{"rendered":"T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (Tangible fixed assets) l\u00e0 g\u00ec? \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (Tangible fixed assets)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/b> trong ti\u1ebfng Anh l\u00e0 Tangible fixed assets<\/b>. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/i> (TSC\u0110 h\u1eefu h\u00ecnh) l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n 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 ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh.<\/p>\n

C\u00e1c thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Fixed Assets<\/b>) l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi ba \u0111i\u1ec1u ki\u1ec7n:<\/p>\n

(1) C\u00f3 gi\u00e1 tr\u1ecb l\u1edbn<\/p>\n

(2) Th\u1eddi gian s\u1eed d\u1ee5ng d\u00e0i<\/p>\n

(3) Tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u1edbi t\u01b0 c\u00e1ch l\u00e0 t\u01b0 li\u1ec7u lao \u0111\u1ed9ng<\/p>\n

Theo th\u00f4ng t\u01b0 45\/2013\/TT-BTC, c\u00e1c t\u01b0 li\u1ec7u lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30 tri\u1ec7u \u0111\u1ed3ng v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean m\u1ed9t n\u0103m. C\u00e1c t\u01b0 li\u1ec7u lao \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n tr\u00ean \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 c\u00e1c c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng nh\u1ecf, \u0111\u01b0\u1ee3c mua s\u1eafm b\u1eb1ng ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/i> bao g\u1ed3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/b> v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/b>.<\/p>\n

Ph\u00e2n lo\u1ea1i<\/font><\/h3>\n

K\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo nh\u00f3m t\u00e0i s\u1ea3n c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m:<\/p>\n

(a) Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac<\/p>\n

(b) M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/p>\n

(c) Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn<\/p>\n

(d) Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00ed<\/p>\n

(e) V\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 cho s\u1ea3n ph\u1ea9m<\/p>\n

(f) TSC\u0110 h\u1eefu h\u00ecnh kh\u00e1c.Ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/p>\n

Ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh<\/font><\/h3>\n

C\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi t\u1ea5t c\u1ea3 b\u1ed1n ti\u00eau chu\u1ea9n ghi nh\u1eadn sau:<\/p>\n

(a) Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3<\/p>\n

(b) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady<\/p>\n

(c) Th\u1eddi gian s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh tr\u00ean 1 n\u0103m<\/p>\n

(d) C\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n gi\u00e1 tr\u1ecb theo qui \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/p>\n

\u00dd ngh\u0129a<\/font><\/h3>\n

TSC\u0110 h\u1eefu h\u00ecnh th\u01b0\u1eddng l\u00e0 b\u1ed9 ph\u1eadn ch\u1ee7 y\u1ebfu trong t\u1ed5ng s\u1ed1 t\u00e0i s\u1ea3n v\u00e0 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

V\u00ec v\u1eady, vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ed9t t\u00e0i s\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh hay l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u00ec s\u1ebd c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, NXB T\u00e0i ch\u00ednh; Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 03)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (ti\u1ebfng Anh: Tangible fixed assets) l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n 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 ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34463"}],"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=34463"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34463\/revisions"}],"predecessor-version":[{"id":68039,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34463\/revisions\/68039"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}