{"id":12246,"date":"2024-06-04T20:09:06","date_gmt":"2024-06-04T13:09:06","guid":{"rendered":"https:\/\/arito.vn\/?p=12246"},"modified":"2024-07-03T21:50:47","modified_gmt":"2024-07-03T14:50:47","slug":"tai-san-co-dinh-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/tai-san-co-dinh-la-gi\/","title":{"rendered":"T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i TSC\u0110 v\u00e0 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn"},"content":{"rendered":"

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu c\u1ee7a m\u1ed7i doanh nghi\u1ec7p, \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y. Tuy nhi\u00ean, kh\u00e1i ni\u1ec7m n\u00e0y th\u01b0\u1eddng g\u00e2y ra nhi\u1ec1u hi\u1ec3u l\u1ea7m v\u00e0 th\u1eafc m\u1eafc cho nh\u1eefng ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1eb7c ng\u01b0\u1eddi kh\u00f4ng chuy\u00ean trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/strong> v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a n\u00f3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u00e3y c\u00f9ng <\/span>ARITO<\/a><\/strong> \u0111i v\u00e0o kh\u00e1m ph\u00e1 kh\u00e1i ni\u1ec7m n\u00e0y v\u00e0 nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec?<\/b><\/h2>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng d\u00e0i, th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. C\u00e1c t\u00e0i s\u1ea3n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ti\u00eau hao ngay l\u1eadp t\u1ee9c m\u00e0 s\u1ebd gi\u1ea3m d\u1ea7n gi\u00e1 tr\u1ecb qua nhi\u1ec1u n\u0103m th\u00f4ng qua qu\u00e1 tr\u00ecnh kh\u1ea5u hao.<\/span><\/p>\n

\u0110\u1ebfn n\u0103m 2024, ph\u00e1p lu\u1eadt \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Tuy nhi\u00ean, v\u0103n b\u1ea3n n\u00e0y v\u1eabn ch\u01b0a \u0111\u01b0a ra \u0111\u1ecbnh ngh\u0129a c\u1ee5 th\u1ec3 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

>>> T\u00e0i s\u1ea3n doanh nghi\u1ec7p l\u00e0 g\u00ec<\/a><\/strong>?<\/p><\/blockquote>\n

\"t\u00e0i<\/p>\n

2. Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh doanh nghi\u1ec7p<\/b><\/h2>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f3ng vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, khoa h\u1ecdc l\u00e0 n\u1ec1n t\u1ea3ng cho vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3, g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong doanh nghi\u1ec7p:<\/span><\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh:<\/b><\/h3>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t c\u1ee5 th\u1ec3, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh cho t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, tham gia v\u00e0o nhi\u1ec1u chu k\u1ef3 kinh doanh m\u00e0 v\u1eabn gi\u1eef nguy\u00ean \u0111\u01b0\u1ee3c h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t ban \u0111\u1ea7u. V\u00ed d\u1ee5 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh bao g\u1ed3m nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i. C\u00e1c t\u00e0i s\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n \u0111\u00e1ng k\u1ec3 v\u00e0o hi\u1ec7u su\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 b\u1ea3o d\u01b0\u1ee1ng \u0111\u00fang c\u00e1ch c\u00e1c t\u00e0i s\u1ea3n n\u00e0y l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh di\u1ec5n ra su\u00f4n s\u1ebb v\u00e0 \u1ed5n \u0111\u1ecbnh.<\/span><\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh:<\/b><\/h3>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t c\u1ee5 th\u1ec3, nh\u01b0ng l\u1ea1i th\u1ec3 hi\u1ec7n m\u1ed9t l\u01b0\u1ee3ng gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y \u0111\u00f3ng vai tr\u00f2 kh\u00f4ng th\u1ec3 thi\u1ebfu trong qu\u00e1 tr\u00ecnh kinh doanh, g\u00f3p ph\u1ea7n n\u00e2ng cao gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u v\u00e0 kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c v\u00ed d\u1ee5 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh bao g\u1ed3m chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chi ph\u00ed v\u1ec1 quy\u1ec1n ph\u00e1t h\u00e0nh, b\u1eb1ng ph\u00e1t minh, b\u1eb1ng s\u00e1ng ch\u1ebf v\u00e0 b\u1ea3n quy\u1ec1n t\u00e1c gi\u1ea3. M\u1eb7c d\u00f9 kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, nh\u01b0ng gi\u00e1 tr\u1ecb v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 v\u00f4 c\u00f9ng l\u1edbn. Vi\u1ec7c ghi nh\u1eadn, qu\u1ea3n l\u00fd v\u00e0 khai th\u00e1c hi\u1ec7u qu\u1ea3 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1ed1i \u0111a h\u00f3a l\u1ee3i \u00edch m\u00e0 ch\u00fang mang l\u1ea1i.<\/span><\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh:<\/b><\/h3>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p thu\u00ea t\u1eeb c\u00e1c c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh. Trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea ph\u1ea3i \u00edt nh\u1ea5t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng. \u0110\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh l\u00e0 khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n thu\u00ea, doanh nghi\u1ec7p thu\u00ea c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn mua l\u1ea1i t\u00e0i s\u1ea3n thu\u00ea ho\u1eb7c ti\u1ebfp t\u1ee5c thu\u00ea theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y mang l\u1ea1i cho doanh nghi\u1ec7p s\u1ef1 linh ho\u1ea1t trong vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u1ea7u t\u01b0 m\u1ed9t kho\u1ea3n ti\u1ec1n l\u1edbn ban \u0111\u1ea7u \u0111\u1ec3 s\u1edf h\u1eefu. Tuy nhi\u00ean, n\u1ebfu c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n, t\u00e0i s\u1ea3n thu\u00ea s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1:<\/b><\/h3>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 c\u00f4ng d\u1ee5ng v\u00e0 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng trong c\u00f9ng m\u1ed9t l\u0129nh v\u1ef1c kinh doanh. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c so s\u00e1nh v\u00e0 \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean kh\u1ea3 n\u0103ng \u0111\u00f3ng g\u00f3p v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng theo d\u00f5i, ki\u1ec3m so\u00e1t v\u00e0 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n n\u00e0y. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

\"t\u00e0i<\/p>\n

3. Khung th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/h2>\n

Khung th\u1eddi gian kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh th\u1eddi gian kh\u1ea5u hao cho c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u00ecnh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1edbi, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Danh m\u1ee5c c\u00e1c nh\u00f3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/td>\nTh\u1eddi gian tr\u00edch kh\u1ea5u hao t\u1ed1i thi\u1ec3u (n\u0103m)<\/b><\/td>\nTh\u1eddi gian tr\u00edch kh\u1ea5u hao t\u1ed1i \u0111a (n\u0103m)<\/b><\/td>\n<\/tr>\n
A – M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ed9ng l\u1ef1c<\/b><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. M\u00e1y ph\u00e1t \u0111\u1ed9ng l\u1ef1c<\/td>\n8<\/td>\n15<\/td>\n<\/tr>\n
2. M\u00e1y ph\u00e1t \u0111i\u1ec7n, thu\u1ef7 \u0111i\u1ec7n, nhi\u1ec7t \u0111i\u1ec7n, phong \u0111i\u1ec7n, h\u1ed7n h\u1ee3p kh\u00ed.<\/td>\n7<\/td>\n20<\/td>\n<\/tr>\n
3. M\u00e1y bi\u1ebfn \u00e1p v\u00e0 thi\u1ebft b\u1ecb ngu\u1ed3n \u0111i\u1ec7n<\/td>\n7<\/td>\n15<\/td>\n<\/tr>\n
4. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ed9ng l\u1ef1c kh\u00e1c<\/td>\n6<\/td>\n15<\/td>\n<\/tr>\n
B – M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng t\u00e1c<\/b><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. M\u00e1y c\u00f4ng c\u1ee5<\/td>\n7<\/td>\n15<\/td>\n<\/tr>\n
2. M\u00e1y m\u00f3c thi\u1ebft b\u1ecb d\u00f9ng trong ng\u00e0nh khai kho\u00e1ng<\/td>\n5<\/td>\n15<\/td>\n<\/tr>\n
3. M\u00e1y k\u00e9o<\/td>\n6<\/td>\n15<\/td>\n<\/tr>\n
4. M\u00e1y d\u00f9ng cho n\u00f4ng, l\u00e2m nghi\u1ec7p<\/td>\n6<\/td>\n15<\/td>\n<\/tr>\n
5. M\u00e1y b\u01a1m n\u01b0\u1edbc v\u00e0 x\u0103ng d\u1ea7u<\/td>\n6<\/td>\n15<\/td>\n<\/tr>\n
6. Thi\u1ebft b\u1ecb luy\u1ec7n kim, gia c\u00f4ng b\u1ec1 m\u1eb7t ch\u1ed1ng g\u1ec9 v\u00e0 \u0103n m\u00f2n kim lo\u1ea1i<\/td>\n7<\/td>\n15<\/td>\n<\/tr>\n
7. Thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng s\u1ea3n xu\u1ea5t c\u00e1c lo\u1ea1i ho\u00e1 ch\u1ea5t<\/td>\n6<\/td>\n15<\/td>\n<\/tr>\n
8. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, \u0111\u1ed3 s\u00e0nh s\u1ee9, thu\u1ef7 tinh<\/td>\n10<\/td>\n20<\/td>\n<\/tr>\n
9. Thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng s\u1ea3n xu\u1ea5t c\u00e1c linh ki\u1ec7n v\u00e0 \u0111i\u1ec7n t\u1eed, quang h\u1ecdc, c\u01a1 kh\u00ed ch\u00ednh x\u00e1c<\/td>\n5<\/td>\n15<\/td>\n<\/tr>\n
10. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t da, in v\u0103n ph\u00f2ng ph\u1ea9m v\u00e0 v\u0103n ho\u00e1 ph\u1ea9m<\/td>\n7<\/td>\n15<\/td>\n<\/tr>\n
11. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong ng\u00e0nh d\u1ec7t<\/td>\n10<\/td>\n15<\/td>\n<\/tr>\n
12. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong ng\u00e0nh may m\u1eb7c<\/td>\n5<\/td>\n10<\/td>\n<\/tr>\n
13. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong ng\u00e0nh gi\u1ea5y<\/td>\n5<\/td>\n15<\/td>\n<\/tr>\n
14. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m<\/td>\n7<\/td>\n15<\/td>\n<\/tr>\n
15. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111i\u1ec7n \u1ea3nh, y t\u1ebf<\/td>\n6<\/td>\n15<\/td>\n<\/tr>\n
16. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb vi\u1ec5n th\u00f4ng, th\u00f4ng tin, \u0111i\u1ec7n t\u1eed, tin h\u1ecdc v\u00e0 truy\u1ec1n h\u00ecnh<\/td>\n3<\/td>\n15<\/td>\n<\/tr>\n
17. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t d\u01b0\u1ee3c ph\u1ea9m<\/td>\n6<\/td>\n10<\/td>\n<\/tr>\n
18. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng t\u00e1c kh\u00e1c<\/td>\n5<\/td>\n12<\/td>\n<\/tr>\n
19. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong ng\u00e0nh l\u1ecdc h\u00f3a d\u1ea7u<\/td>\n10<\/td>\n20<\/td>\n<\/tr>\n
20. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong th\u0103m d\u00f2 khai th\u00e1c d\u1ea7u kh\u00ed.<\/td>\n7<\/td>\n10<\/td>\n<\/tr>\n
21. M\u00e1y m\u00f3c thi\u1ebft b\u1ecb x\u00e2y d\u1ef1ng<\/td>\n8<\/td>\n15<\/td>\n<\/tr>\n
22. C\u1ea7n c\u1ea9u<\/td>\n10<\/td>\n20<\/td>\n<\/tr>\n
C – D\u1ee5ng c\u1ee5 l\u00e0m vi\u1ec7c \u0111o l\u01b0\u1eddng, th\u00ed nghi\u1ec7m<\/b><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Thi\u1ebft b\u1ecb \u0111o l\u01b0\u1eddng, th\u1eed nghi\u1ec7m c\u00e1c \u0111\u1ea1i l\u01b0\u1ee3ng c\u01a1 h\u1ecdc, \u00e2m h\u1ecdc v\u00e0 nhi\u1ec7t h\u1ecdc<\/td>\n5<\/td>\n10<\/td>\n<\/tr>\n
2. Thi\u1ebft b\u1ecb quang h\u1ecdc v\u00e0 quang ph\u1ed5<\/td>\n6<\/td>\n10<\/td>\n<\/tr>\n
3. Thi\u1ebft b\u1ecb \u0111i\u1ec7n v\u00e0 \u0111i\u1ec7n t\u1eed<\/td>\n5<\/td>\n10<\/td>\n<\/tr>\n
4. Thi\u1ebft b\u1ecb \u0111o v\u00e0 ph\u00e2n t\u00edch l\u00fd ho\u00e1<\/td>\n6<\/td>\n10<\/td>\n<\/tr>\n
5. Thi\u1ebft b\u1ecb v\u00e0 d\u1ee5ng c\u1ee5 \u0111o ph\u00f3ng x\u1ea1<\/td>\n6<\/td>\n10<\/td>\n<\/tr>\n
6. Thi\u1ebft b\u1ecb chuy\u00ean ng\u00e0nh \u0111\u1eb7c bi\u1ec7t<\/td>\n5<\/td>\n10<\/td>\n<\/tr>\n
7. C\u00e1c thi\u1ebft b\u1ecb \u0111o l\u01b0\u1eddng, th\u00ed nghi\u1ec7m kh\u00e1c<\/td>\n6<\/td>\n10<\/td>\n<\/tr>\n
8. Khu\u00f4n m\u1eabu d\u00f9ng trong c\u00f4ng nghi\u1ec7p \u0111\u00fac<\/td>\n2<\/td>\n5<\/td>\n<\/tr>\n
D – Thi\u1ebft b\u1ecb v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i<\/b><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9<\/td>\n6<\/td>\n10<\/td>\n<\/tr>\n
2. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft<\/td>\n7<\/td>\n15<\/td>\n<\/tr>\n
3. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng thu\u1ef7<\/td>\n7<\/td>\n15<\/td>\n<\/tr>\n
4. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng kh\u00f4ng<\/td>\n8<\/td>\n20<\/td>\n<\/tr>\n
5. Thi\u1ebft b\u1ecb v\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng \u1ed1ng<\/td>\n10<\/td>\n30<\/td>\n<\/tr>\n
6. Ph\u01b0\u01a1ng ti\u1ec7n b\u1ed1c d\u1ee1, n\u00e2ng h\u00e0ng<\/td>\n6<\/td>\n10<\/td>\n<\/tr>\n
7. Thi\u1ebft b\u1ecb v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c<\/td>\n6<\/td>\n10<\/td>\n<\/tr>\n
E – D\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd<\/b><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Thi\u1ebft b\u1ecb t\u00ednh to\u00e1n, \u0111o l\u01b0\u1eddng<\/td>\n5<\/td>\n8<\/td>\n<\/tr>\n
2. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00f4ng tin, \u0111i\u1ec7n t\u1eed v\u00e0 ph\u1ea7n m\u1ec1m tin h\u1ecdc ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd<\/td>\n3<\/td>\n8<\/td>\n<\/tr>\n
3. Ph\u01b0\u01a1ng ti\u1ec7n v\u00e0 d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd kh\u00e1c<\/td>\n5<\/td>\n10<\/td>\n<\/tr>\n
G – Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. Nh\u00e0 c\u1eeda lo\u1ea1i ki\u00ean c\u1ed1.<\/td>\n25<\/td>\n50<\/td>\n<\/tr>\n
2. Nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 v\u1ec7 sinh, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 \u0111\u1ec3 xe…<\/td>\n6<\/td>\n25<\/td>\n<\/tr>\n
3. Nh\u00e0 c\u1eeda kh\u00e1c.<\/td>\n6<\/td>\n25<\/td>\n<\/tr>\n
4. Kho ch\u1ee9a, b\u1ec3 ch\u1ee9a; c\u1ea7u, \u0111\u01b0\u1eddng, \u0111\u01b0\u1eddng b\u0103ng s\u00e2n bay; b\u00e3i \u0111\u1ed7, s\u00e2n ph\u01a1i…<\/td>\n5<\/td>\n20<\/td>\n<\/tr>\n
5. K\u00e8, \u0111\u1eadp, c\u1ed1ng, k\u00eanh, m\u01b0\u01a1ng m\u00e1ng.<\/td>\n6<\/td>\n30<\/td>\n<\/tr>\n
6. B\u1ebfn c\u1ea3ng, \u1ee5 tri\u1ec1n \u0111\u00e0…<\/td>\n10<\/td>\n40<\/td>\n<\/tr>\n
7. C\u00e1c v\u1eadt ki\u1ebfn tr\u00fac kh\u00e1c<\/td>\n5<\/td>\n10<\/td>\n<\/tr>\n
H – S\u00fac v\u1eadt, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m<\/b><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1. C\u00e1c lo\u1ea1i s\u00fac v\u1eadt<\/td>\n4<\/td>\n15<\/td>\n<\/tr>\n
2. V\u01b0\u1eddn c\u00e2y c\u00f4ng nghi\u1ec7p, v\u01b0\u1eddn c\u00e2y \u0103n qu\u1ea3, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m.<\/td>\n6<\/td>\n40<\/td>\n<\/tr>\n
3. Th\u1ea3m c\u1ecf, th\u1ea3m c\u00e2y xanh.<\/td>\n2<\/td>\n8<\/td>\n<\/tr>\n
I – C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh kh\u00e1c ch\u01b0a quy \u0111\u1ecbnh trong c\u00e1c nh\u00f3m tr\u00ean.<\/b><\/td>\n4<\/td>\n25<\/td>\n<\/tr>\n
K – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00e1c.<\/b><\/td>\n2<\/td>\n20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4. C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao<\/b><\/h2>\n

Theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 147\/2016\/TT-BTC, t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao, ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh sau \u0111\u00e2y:<\/span><\/p>\n