{"id":48862,"date":"2023-12-17T01:39:25","date_gmt":"2023-12-17T01:39:25","guid":{"rendered":"https:\/\/masterskills.org\/blog\/khau-hao-la-gi-3-phuong-phap-tinh-khau-hao-tai-san.html"},"modified":"2023-12-17T01:39:25","modified_gmt":"2023-12-17T01:39:25","slug":"khau-hao-la-gi-3-phuong-phap-tinh-khau-hao-tai-san","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/khau-hao-la-gi-3-phuong-phap-tinh-khau-hao-tai-san.html","title":{"rendered":"Kh\u1ea5u Hao L\u00e0 G\u00ec? 3 Ph\u01b0\u01a1ng Ph\u00e1p T\u00ednh Kh\u1ea5u Hao T\u00e0i S\u1ea3n"},"content":{"rendered":"
\n

Chi ph\u00ed kh\u1ea5u hao l\u00e0 g\u00ec?<\/strong> T\u1ea1i sao c\u1ea7n ph\u1ea3i quan t\u00e2m \u0111\u1ebfn kh\u1ea5u hao t\u00e0i s\u1ea3n? \u0110\u1ec3 gi\u00fap b\u1ea1n c\u00f3 th\u00eam hi\u1ec3u bi\u1ebft v\u00e0 nh\u1eefng g\u00f3c nh\u00ecn m\u1edbi v\u1ec1 ch\u1ee7 \u0111\u1ec1 n\u00e0y, m\u1eddi b\u1ea1n c\u00f9ng Masterskills kh\u00e1m ph\u00e1 chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.<\/p>\n

1. Kh\u1ea5u hao l\u00e0 g\u00ec?<\/strong><\/h2>\n

Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? Kh\u1ea5u hao \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 \u01b0\u1edbc t\u00ednh ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3m \u0111i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong n\u0103m t\u00e0i ch\u00ednh.<\/p>\n

\n
\"chi
Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<\/div>\n

V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh nh\u01b0 t\u00f2a nh\u00e0, trang thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i, v.v, gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y s\u1ebd b\u1ecb gi\u1ea3m d\u1ea7n theo th\u1eddi gian do hao m\u00f2n t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 l\u1ed7i th\u1eddi.\u00a0<\/p>\n

C\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00f4ng cho ph\u00e9p ch\u00fang ta t\u00ednh chi ph\u00ed to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n trong n\u0103m \u0111\u01b0\u1ee3c mua, b\u1edfi gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh \u2013 th\u1eddi gian s\u1eed d\u1ee5ng d\u1ef1 ki\u1ebfn.<\/p>\n

Khi chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean income statement (b\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh), gi\u00e1 tr\u1ecb tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i s\u1ea3n s\u1ebd gi\u1ea3m. \u0110i\u1ec1u n\u00e0y s\u1ebd ti\u1ebfp t\u1ee5c cho t\u1edbi khi gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e1n \u0111i\/ thay m\u1edbi.<\/p>\n

Doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc gi\u00e1 tr\u1ecb gi\u1ea3m d\u1ea7n khi ph\u00e2n t\u00edch hi\u1ec7u su\u1ea5t v\u00e0 quy\u1ebft \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p s\u1ea3n d\u1ecbch v\u1ee5. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p h\u1ecd x\u00e2y d\u1ef1ng ngu\u1ed3n d\u1ef1 tr\u1eef \u0111\u1ec3 thay th\u1ebf nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 n\u1eefa.<\/p>\n

Khi chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf k\u1ebf to\u00e1n s\u1ebd gi\u1ea3m m\u1ed9t l\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n

2. \u00dd ngh\u0129a c\u1ee7a kh\u1ea5u hao l\u00e0 g\u00ec?<\/strong><\/h2>\n

2.1 \u00dd ngh\u0129a v\u1ec1 kinh t\u1ebf<\/strong><\/h3>\n

Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n. Tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 hao m\u00f2n kh\u00e1 kh\u00f3 kh\u0103n, v\u00e0 c\u1ea7n nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 qu\u1ea3n l\u00fd, theo d\u00f5i.<\/p>\n

Khi \u0111\u00f3, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t h\u01b0\u1edbng gi\u1ea3i quy\u1ebft hi\u1ec7u qu\u1ea3 v\u1ea5n \u0111\u1ec1 n\u00e0y. Qua \u0111\u00e2y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ph\u1ea7n kh\u1ea5u hao n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed doanh nghi\u1ec7p v\u00e0 l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

2.2 \u00dd ngh\u0129a v\u1ec1 t\u00e0i ch\u00ednh<\/strong><\/h3>\n

Kh\u1ea5u hao v\u1ec1 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 d\u00f9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hao m\u00f2n ra sao th\u00ec \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ti\u1ec1n. N\u1ebfu b\u00e1n \u0111i, kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh hay qu\u1ef9 kh\u1ea5u hao c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/p>\n

3. 3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n<\/strong><\/h2>\n

Theo nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, c\u00f3 3 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. M\u1ed7i c\u00e1ch t\u00ednh s\u1ebd s\u1eed d\u1ee5ng c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c nhau, c\u0169ng nh\u01b0 mang l\u1ea1i kh\u00e1c nhau nhau.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 trong c\u00e1ch s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n nh\u1eb1m \u0111em l\u1ea1i l\u1ee3i \u00edch cho doanh nghi\u1ec7p, th\u00ec ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao \u0111\u01b0\u1ee3c thay \u0111\u1ed5i v\u00e0 m\u1ee9c kh\u1ea5u s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh cho n\u0103m hi\u1ec7n h\u00e0nh ho\u1eb7c n\u0103m sau \u0111\u00f3.<\/p>\n

3.1 Kh\u1ea5u hao tuy\u1ebfn t\u00ednh (Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo \u0111\u01b0\u1eddng th\u1eb3ng)<\/strong><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y d\u00f9ng \u0111\u1ec3 t\u00ednh to\u00e1n m\u1ee9c \u0111\u1ed9 hao m\u00f2n c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo th\u1eddi gian c\u1ee5 th\u1ec3.<\/p>\n

\n
\"kh\u1ea5u
C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n<\/figcaption><\/figure>\n<\/div>\n

C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y nh\u01b0 sau:<\/p>\n

Trong \u0111\u00f3, m\u1ee9c tr\u00edch kh\u1ea5u hao trung b\u00ecnh m\u1ed7i th\u00e1ng b\u1eb1ng s\u1ed1 kh\u1ea5u hao ph\u1ea3i tr\u00edch chia cho 12 th\u00e1ng trong n\u0103m.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y kh\u00e1 \u0111\u01a1n gi\u1ea3n, t\u00ednh ch\u00ednh x\u00e1c cao m\u00e0 s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n k\u00e9p, do \u0111\u00f3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00e1c k\u1ebf to\u00e1n \u01b0u ti\u00ean s\u1eed d\u1ee5ng.\u00a0<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u cho s\u1ed5 s\u00e1ch c\u1ee7a c\u00e1c doanh nghi\u1ec7p, d\u00f9 c\u00e1ch t\u00ednh n\u00e0y gi\u1ea3m d\u1ea7n hai l\u1ea7n ho\u1eb7c t\u1ed5ng n\u0103m. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo \u0111\u01b0\u1eddng th\u1eb3ng d\u1eabn \u0111\u1ebfn vi\u1ec7c x\u00f3a s\u1ed5 nhi\u1ec1u h\u01a1n g\u1ea7n \u0111\u1ea7u v\u00f2ng \u0111\u1eddi c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

V\u00ed d\u1ee5<\/em>, <\/strong>m\u1ed9t ng\u01b0\u1eddi mua chi\u1ebfc xe m\u00e1y v\u1edbi gi\u00e1 50 tri\u1ec7u, sau 5 n\u0103m s\u1eed d\u1ee5ng, h\u1ecd quy\u1ebft \u0111\u1ecbnh b\u00e1n l\u1ea1i v\u1edbi gi\u00e1 10 tri\u1ec7u. C\u00f3 th\u1ec3 th\u1ea5y, chi ph\u00ed kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n n\u00e0y l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Khi \u0111\u00f3, chi ph\u00ed kh\u1ea5u hao h\u00e0ng n\u0103m \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao tuy\u1ebfn t\u00ednh = 40\/5 = 8 tri\u1ec7u\/n\u0103m (0.67 tri\u1ec7u\/th\u00e1ng).\u00a0<\/p>\n

3.2 Kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n<\/strong><\/h3>\n

Kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n l\u00e0 h\u1ec7 th\u1ed1ng kh\u1ea5u hao t\u0103ng t\u1ed1c, ghi l\u1ea1i chi ph\u00ed kh\u1ea5u hao l\u1edbn trong c\u00e1c n\u0103m \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 nh\u1ecf d\u1ea7n trong c\u00e1c n\u0103m ti\u1ebfp theo.<\/p>\n

Kh\u00e1c v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo \u0111\u01b0\u1eddng th\u1eb3ng, c\u00e1ch t\u00ednh n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb trong s\u1ed5 s\u00e1ch gi\u1ea3m d\u1ea7n \u0111\u1ec1u theo th\u1eddi gian. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c kh\u1ea5u hao v\u00ec t\u00e0i s\u1ea3n th\u01b0\u1eddng c\u00f3 gi\u00e1 tr\u1ecb s\u1ea3n xu\u1ea5t cao h\u01a1n trong nh\u1eefng n\u0103m \u0111\u1ea7u v\u00e0 gi\u1ea3m d\u1ea7n v\u1ec1 sau.<\/p>\n

Ch\u1eb3ng h\u1ea1n<\/em>, v\u1edbi m\u1ed9t chi\u1ebfc xe m\u00e1y m\u1edbi, trong th\u1eddi gian \u0111\u1ea7u, n\u00f3 s\u1ebd ho\u1ea1t \u0111\u1ed9ng tr\u01a1n tru v\u00e0 c\u00e1c ch\u1ee9c n\u0103ng \u0111\u1ec1u t\u1ed1t, nh\u1edd \u0111\u00f3 gi\u00e1 tr\u1ecb mang \u0111\u1ebfn c\u0169ng cao h\u01a1n, v\u00e0 ng\u01b0\u1eddi d\u00f9ng kh\u00f4ng ph\u1ea3i t\u1ed1n chi ph\u00ed b\u1ea3o d\u01b0\u1ee1ng.<\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n l\u00e0:<\/p>\n

Trong \u0111\u00f3, t\u1ef7 l\u1ec7 kh\u1ea5u hao nhanh (%) = t\u1ef7 l\u1ec7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo \u0111\u01b0\u1eddng th\u1eb3ng * h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

T\u1ef7 l\u1ec7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo \u0111\u01b0\u1eddng th\u1eb3ng (%) = (1\/th\u1eddi gian tr\u00edch kh\u1ea5u hao)*100<\/p>\n

3.3 Kh\u1ea5u hao theo kh\u1ed1i l\u01b0\u1ee3ng c\u1ee7a s\u1ea3n ph\u1ea9m<\/strong><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y t\u00ednh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n theo th\u1eddi gian. Theo \u0111\u00f3, n\u00f3 tr\u00edch kh\u1ea5u hao nhi\u1ec1u h\u01a1n trong c\u00e1c n\u0103m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c d\u00f9ng nhi\u1ec1u.<\/p>\n

Khi n\u00e0o n\u00ean \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m? Theo \u0111\u00f3, \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y khi\u00a0<\/p>\n

    \n
  • T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.\u00a0<\/li>\n
  • Doanh nghi\u1ec7p c\u0169ng c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng, v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tham gia s\u1ea3n xu\u1ea5t ra.\u00a0<\/li>\n
  • C\u00f4ng su\u1ea5t s\u1eed d\u1ee5ng b\u00ecnh qu\u00e2n t\u00e0i kh\u00f4ng d\u01b0\u1edbi 100% c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf.<\/li>\n<\/ul>\n

    C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y nh\u01b0 sau:<\/p>\n

    Trong \u0111\u00f3,\u00a0<\/p>\n

      \n
    • M\u1ee9c tr\u00edch kh\u1ea5u hao b\u00ecnh qu\u00e2n tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m = Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chia cho s\u1ea3n l\u01b0\u1ee3ng theo c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf.<\/li>\n
    • M\u1ee9c tr\u00edch kh\u1ea5u hao n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh = T\u1ed5ng m\u1ee9c tr\u00edch kh\u1ea5u hao c\u1ee7a 12 th\u00e1ng, ho\u1eb7c \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c nh\u01b0 sau:\n
        \n
      • M\u1ee9c tr\u00edch kh\u1ea5u hao n\u0103m c\u1ee7a TSC\u0110 = S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong n\u0103m nh\u00e2n v\u1edbi m\u1ee9c tr\u00edch kh\u1ea5u hao b\u00ecnh qu\u00e2n tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        4. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h2>\n

        D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m:<\/p>\n

        4.1 Kh\u1ea5u hao c\u00f3 ph\u1ea3i l\u00e0 chi ph\u00ed kh\u00f4ng?<\/strong><\/h3>\n

        Kh\u1ea5u hao l\u00e0 chi ph\u00ed kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, hay \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 n\u00f3 kh\u00f4ng y\u00eau c\u1ea7u ti\u1ec1n m\u1eb7t nh\u01b0ng n\u00f3 l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n. Do v\u1eady, v\u00ec chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh n\u00ean vi\u1ec7c kh\u1ea5u hao kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh thanh kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

        \n
        \"kh\u1ea5u
        Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 kh\u1ea5u hao t\u00e0i s\u1ea3n?<\/figcaption><\/figure>\n<\/div>\n

        Chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o income statement (b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh). N\u00f3 l\u00e0m gi\u1ea3m thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf v\u00e0 gi\u1ea3m s\u1ed1 thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3.\u00a0<\/p>\n

        4.2 T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 kh\u1ea5u hao kh\u00f4ng?<\/strong><\/h3>\n

        T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 trademark (nh\u00e3n hi\u1ec7u) m\u1ed1i quan h\u1ec7 v\u1edbi kh\u00e1ch h\u00e0ng, v.v c\u1ee7a doanh nghi\u1ec7p s\u1ebd t\u1ed3n t\u1ea1i m\u00e3i m\u00e3i n\u1ebfu doanh nghi\u1ec7p c\u00f2n ho\u1ea1t \u0111\u1ed9ng. C\u00e1c t\u00e0i s\u1ea3n n\u00e0y kh\u00f4ng th\u1ec3 b\u1ecb kh\u1ea5u hao tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0ng gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thay \u0111\u1ed5i.<\/p>\n

        4.3 kh\u1ea5u hao l\u0169y k\u1ebf l\u00e0 g\u00ec?<\/strong><\/h3>\n

        Kh\u1ea5u hao l\u0169y k\u1ebf l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a kh\u1ea5u hao \u0111\u00e3 t\u00edch l\u0169y tr\u00ean t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c t\u00e0i s\u1ea3n kh\u00f4ng c\u1ed1 \u0111\u1ecbnh trong su\u1ed1t th\u1eddi gian ch\u00fang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. \u0110\u00e2y l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m k\u1ebf to\u00e1n quan tr\u1ecdng, th\u1ec3 hi\u1ec7n t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u1eeb gi\u00e1 tr\u1ecb ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n, theo d\u00f5i qu\u00e1 tr\u00ecnh m\u1ea5t gi\u00e1 tr\u1ecb theo th\u1eddi gian<\/p>\n

        4.4 Kh\u1ea5u hao ti\u1ebfng Anh l\u00e0 g\u00ec?<\/strong><\/h3>\n

        Thu\u1eadt ng\u1eef kh\u1ea5u hao trong ti\u1ebfng Anh l\u00e0 Depreciation.<\/p>\n

        T\u1ea1m k\u1ebft<\/strong><\/p>\n

        Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb v\u1ec1 ch\u1ee7 \u0111\u1ec1 kh\u1ea5u hao l\u00e0 g\u00ec <\/strong>m\u00e0 Masterskills mu\u1ed1n g\u1eedi \u0111\u1ebfn b\u1ea1n. Hy v\u1ecdng r\u1eb1ng, b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p \u0111\u1ebfn b\u1ea1n nhi\u1ec1u th\u00f4ng tin h\u1eefu \u00edch, v\u00e0 bi\u1ebft c\u00e1ch \u0111\u1ec3 t\u00ednh kh\u1ea5u hao hi\u1ec7u qu\u1ea3.<\/p>\n

        N\u1ebfu b\u1ea1n c\u00f3 th\u00eam b\u1ea5t k\u1ef3 \u0111\u00f3ng g\u00f3p n\u00e0o v\u1ec1 ch\u1ee7 \u0111\u1ec1 n\u00e0y, \u0111\u1eebng ng\u1ea7n ng\u1ea1i \u0111\u1ec3 l\u1ea1i b\u00ecnh lu\u1eadn \u0111\u1ec3 Masterskills v\u00e0 m\u1ecdi ng\u01b0\u1eddi c\u00f9ng bi\u1ebft nh\u00e9.<\/p>\n

        B\u00e0i vi\u1ebft c\u00f3 tham kh\u1ea3o th\u00f4ng tin t\u1eeb trang: <\/em>https:\/\/www.vib.com.vn\/<\/em> v\u00e0\u00a0 <\/em>https:\/\/www.bdc.ca\/<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

        Chi ph\u00ed kh\u1ea5u hao l\u00e0 g\u00ec? T\u1ea1i sao c\u1ea7n ph\u1ea3i quan t\u00e2m \u0111\u1ebfn kh\u1ea5u hao t\u00e0i s\u1ea3n? \u0110\u1ec3 gi\u00fap b\u1ea1n c\u00f3 th\u00eam hi\u1ec3u bi\u1ebft v\u00e0 nh\u1eefng g\u00f3c nh\u00ecn m\u1edbi v\u1ec1 ch\u1ee7 \u0111\u1ec1 n\u00e0y, m\u1eddi b\u1ea1n c\u00f9ng Masterskills kh\u00e1m ph\u00e1 chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9. 1. Kh\u1ea5u hao l\u00e0 g\u00ec? Kh\u1ea5u hao t\u00e0i […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[453],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/48862"}],"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=48862"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/48862\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=48862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=48862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=48862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}