{"id":14796,"date":"2024-11-18T22:12:03","date_gmt":"2024-11-18T15:12:03","guid":{"rendered":"https:\/\/arito.vn\/?p=14796"},"modified":"2025-06-16T16:29:44","modified_gmt":"2025-06-16T09:29:44","slug":"tai-san-co-dinh-huu-hinh-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/tai-san-co-dinh-huu-hinh-la-gi\/","title":{"rendered":"T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 g\u00ec? C\u00e1ch h\u1ea1ch to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh"},"content":{"rendered":"

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/a><\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng trong c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e2u d\u00e0i v\u00e0 kh\u00f4ng thay \u0111\u1ed5i h\u00ecnh th\u00e1i trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng. Ch\u00fang c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ecbnh h\u00ecnh chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 kh\u00e1i ni\u1ec7m v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh s\u1ebd gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh. C\u00f9ng Arito<\/a><\/strong> t\u00ecm hi\u1ec3u nh\u00e9!<\/span><\/p>\n

1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 g\u00ec?<\/b><\/h2>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, theo \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh, l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tham gia v\u00e0o nhi\u1ec1u chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i h\u00ecnh th\u00e1i ban \u0111\u1ea7u. C\u00e1c t\u00e0i s\u1ea3n n\u00e0y bao g\u1ed3m nh\u00e0 c\u1eeda, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, v.v…<\/span><\/p>\n

N\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, c\u00f3 th\u1ec3 nh\u00ecn th\u1ea5y v\u00e0 c\u1ea3m nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi d\u1ea1ng v\u1eadt ch\u1ea5t, \u0111\u1ed3ng th\u1eddi c\u00f3 kh\u1ea3 n\u0103ng hao m\u00f2n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng ho\u1eb7c c\u00f3 th\u1ec3 b\u1ecb h\u01b0 h\u1ecfng do c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 h\u1ecfa ho\u1ea1n, thi\u00ean tai hay tai n\u1ea1n.<\/span><\/p>\n

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

2. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p nh\u1eadn bi\u1ebft v\u00e0 ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/b><\/h2>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh, c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ec3 nh\u1eadn di\u1ec7n v\u00e0 ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh bao g\u1ed3m:<\/span><\/p>\n

    \n
  • T\u00e0i s\u1ea3n ph\u1ea3i ch\u1eafc ch\u1eafn mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai.<\/span><\/li>\n
  • T\u00e0i s\u1ea3n c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m.<\/span><\/li>\n
  • Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30.000.000 VND tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n

    N\u1ebfu nhi\u1ec1u t\u00e0i s\u1ea3n k\u1ebft h\u1ee3p v\u1edbi nhau t\u1ea1o th\u00e0nh m\u1ed9t h\u1ec7 th\u1ed1ng, v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a h\u1ec7 th\u1ed1ng c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng kh\u00e1c nhau nh\u01b0ng h\u1ec7 th\u1ed1ng v\u1eabn ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n ghi nh\u1eadn, th\u00ec to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi \u0111\u1ed9ng v\u1eadt l\u00e0m vi\u1ec7c ho\u1eb7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, n\u1ebfu m\u1ed7i con v\u1eadt \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 3 ti\u00eau chu\u1ea9n tr\u00ean, ch\u00fang c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m, m\u1ed7i m\u1ea3nh v\u01b0\u1eddn ho\u1eb7c c\u00e2y tr\u1ed3ng n\u1ebfu th\u1ecfa m\u00e3n \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n tr\u00ean, s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/span><\/p>\n

    3. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/b><\/h2>\n

    T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt sau:<\/span><\/p>\n

      \n
    • T\u00ednh thanh kho\u1ea3n cao<\/b>: Khi b\u00e1n l\u1ea1i, t\u00e0i s\u1ea3n n\u00e0y v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb \u0111\u00e1ng k\u1ec3 cho doanh nghi\u1ec7p.<\/span><\/li>\n
    • Chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong c\u01a1 c\u1ea5u v\u1ed1n c\u1ee7a doanh nghi\u1ec7p<\/b>.<\/span><\/li>\n
    • Kh\u1ea5u hao nhi\u1ec1u<\/b>: \u0110\u00e2y l\u00e0 lo\u1ea1i t\u00e0i s\u1ea3n th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c kh\u1ea5u hao v\u00e0 c\u00f3 th\u1ec3 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/li>\n
    • Hao m\u00f2n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng<\/b>: T\u00e0i s\u1ea3n s\u1ebd d\u1ea7n d\u1ea7n chuy\u1ec3n h\u00f3a th\u00e0nh chi ph\u00ed s\u1ea3n xu\u1ea5t trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n
    • \u0110\u01b0\u1ee3c d\u00f9ng l\u00e0m t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o<\/b>: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p khi doanh nghi\u1ec7p c\u1ea7n vay v\u1ed1n.<\/span><\/li>\n<\/ul>\n

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

      4. Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/b><\/h2>\n

      Theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c a Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh 7 lo\u1ea1i, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

      \u2705 Lo\u1ea1i 1: Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac<\/b><\/h3>\n

      L\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh sau qu\u00e1 tr\u00ecnh thi c\u00f4ng x\u00e2y d\u1ef1ng, bao g\u1ed3m: Tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, nh\u00e0 kho, h\u00e0ng r\u00e0o, th\u00e1p n\u01b0\u1edbc, s\u00e2n b\u00e3i, c\u00e1c c\u00f4ng tr\u00ecnh trang tr\u00ed cho nh\u00e0 c\u1eeda, \u0111\u01b0\u1eddng x\u00e1, c\u1ea7u c\u1ed1ng, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng b\u0103ng s\u00e2n bay, c\u1ea7u t\u00e0u, c\u1ea7u c\u1ea3ng, \u1ee5 tri\u1ec1n \u0111\u00e0 (d\u00f9ng cho vi\u1ec7c h\u1ea1 th\u1ee7y t\u00e0u).<\/span><\/p>\n

      \u2705 Lo\u1ea1i 2: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/b><\/h3>\n

      L\u00e0 t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m: M\u00e1y m\u00f3c chuy\u00ean d\u1ee5ng, thi\u1ebft b\u1ecb c\u00f4ng t\u00e1c, gi\u00e0n khoan trong l\u0129nh v\u1ef1c d\u1ea7u kh\u00ed, c\u1ea7n c\u1ea9u, d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c \u0111\u01a1n l\u1ebb.<\/span><\/p>\n

      \u2705 Lo\u1ea1i 3: Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn<\/b><\/h3>\n

      Bao g\u1ed3m c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i nh\u01b0: Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng th\u1ee7y, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng kh\u00f4ng v\u00e0 \u0111\u01b0\u1eddng \u1ed1ng; c\u00f9ng v\u1edbi c\u00e1c thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn nh\u01b0: H\u1ec7 th\u1ed1ng th\u00f4ng tin, h\u1ec7 th\u1ed1ng \u0111i\u1ec7n, \u0111\u01b0\u1eddng \u1ed1ng n\u01b0\u1edbc, b\u0103ng t\u1ea3i, \u1ed1ng d\u1eabn kh\u00ed.<\/span><\/p>\n

      \u2705 Lo\u1ea1i 4: Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd<\/b><\/h3>\n

      L\u00e0 c\u00e1c thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m: M\u00e1y vi t\u00ednh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed, thi\u1ebft b\u1ecb \u0111o l\u01b0\u1eddng, ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, m\u00e1y h\u00fat \u1ea9m, h\u00fat b\u1ee5i, ch\u1ed1ng m\u1ed1i m\u1ecdt.<\/span><\/p>\n

      \u2705 Lo\u1ea1i 5: V\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 cho s\u1ea3n ph\u1ea9m<\/b><\/h3>\n

      Bao g\u1ed3m c\u00e1c v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m nh\u01b0: V\u01b0\u1eddn c\u00e0 ph\u00ea, v\u01b0\u1eddn ch\u00e8, v\u01b0\u1eddn cao su, v\u01b0\u1eddn c\u00e2y \u0103n qu\u1ea3, th\u1ea3m c\u1ecf, th\u1ea3m c\u00e2y xanh\u2026 v\u00e0 s\u00fac v\u1eadt l\u00e0m vi\u1ec7c ho\u1eb7c cho s\u1ea3n ph\u1ea9m nh\u01b0: \u0110\u00e0n ng\u1ef1a, \u0111\u00e0n tr\u00e2u, \u0111\u00e0n b\u00f2.<\/span><\/p>\n

      \u2705 Lo\u1ea1i 6: K\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc giao cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf qu\u1ea3n l\u00fd, khai th\u00e1c, s\u1eed d\u1ee5ng<\/b><\/h3>\n

      Bao g\u1ed3m c\u00e1c m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng b\u1eb1ng b\u00ea t\u00f4ng v\u00e0 \u0111\u1ea5t ph\u1ee5c v\u1ee5 c\u00e1c c\u00f4ng tr\u00ecnh nh\u01b0 t\u01b0\u1edbi n\u01b0\u1edbc, ti\u00eau n\u01b0\u1edbc (h\u1ed3, \u0111\u1eadp, k\u00eanh, m\u01b0\u01a1ng)\u2026 v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 \u0111\u1ec3 s\u1eed d\u1ee5ng chung nh\u01b0: \u0110\u01b0\u1eddng n\u1ed9i b\u1ed9, th\u1ea3m c\u1ecf, c\u00e2y xanh, h\u1ec7 th\u1ed1ng chi\u1ebfu s\u00e1ng, h\u1ec7 th\u1ed1ng tho\u00e1t n\u01b0\u1edbc, x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i, h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng s\u1eaft \u0111\u00f4 th\u1ecb (\u0111\u01b0\u1eddng h\u1ea7m, k\u1ebft c\u1ea5u tr\u00ean cao, \u0111\u01b0\u1eddng ray\u2026).<\/span><\/p>\n

      \u2705 Lo\u1ea1i 7: C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c<\/b><\/h3>\n

      L\u00e0 c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong c\u00e1c lo\u1ea1i tr\u00ean.<\/span><\/p>\n

      5. H\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><\/h2>\n

      5.1 N\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/b><\/h3>\n

      Theo Kho\u1ea3n 2 \u0110i\u1ec1u 35 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, T\u00e0i kho\u1ea3n 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u00f3 k\u1ebft c\u1ea5u nh\u01b0 sau:<\/span><\/p>\n

      B\u00ean N\u1ee3:<\/b><\/p>\n

      \u2013 Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u0103ng do x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, do mua s\u1eafm, do nh\u1eadn v\u1ed1n g\u00f3p, c\u1ea5p, t\u1eb7ng bi\u1ebfu, t\u00e0i tr\u1ee3, ho\u1eb7c ph\u00e1t hi\u1ec7n th\u1eeba.<\/span><\/p>\n

      \u2013 \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do x\u00e2y l\u1eafp, trang b\u1ecb th\u00eam ho\u1eb7c c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p.<\/span><\/p>\n

      \u2013 \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

      B\u00ean C\u00f3:<\/b><\/p>\n

      \u2013 Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u1ea3m do \u0111i\u1ec1u chuy\u1ec3n cho doanh nghi\u1ec7p kh\u00e1c, nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd ho\u1eb7c g\u00f3p v\u1ed1n li\u00ean doanh.<\/span><\/p>\n

      \u2013 Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u1ea3m do th\u00e1o b\u1edbt b\u1ed9 ph\u1eadn.<\/span><\/p>\n

      \u2013 \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

      S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/b> Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u00f2n l\u1ea1i trong doanh nghi\u1ec7p.<\/span><\/p>\n

      T\u00e0i kho\u1ea3n 211 c\u00f3 6 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

      \u2013 <\/span>T\u00e0i kho\u1ea3n 2111 \u2013 Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac<\/b>: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n nh\u01b0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, h\u00e0ng r\u00e0o, th\u00e1p n\u01b0\u1edbc, s\u00e2n b\u00e3i, c\u00e1c c\u00f4ng tr\u00ecnh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng nh\u01b0 \u0111\u01b0\u1eddng s\u00e1, c\u1ea7u c\u1ed1ng, \u0111\u01b0\u1eddng s\u1eaft, c\u1ea7u t\u00e0u, c\u1ea7u c\u1ea3ng\u2026<\/span><\/p>\n

      \u2013 <\/span>T\u00e0i kho\u1ea3n 2112 \u2013 M\u00e1y m\u00f3c thi\u1ebft b\u1ecb<\/b>: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh, bao g\u1ed3m m\u00e1y m\u00f3c chuy\u00ean d\u1ee5ng, m\u00e1y m\u00f3c c\u00f4ng t\u00e1c, d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 c\u00e1c m\u00e1y m\u00f3c \u0111\u01a1n l\u1ebb.<\/span><\/p>\n

      \u2013 <\/span>T\u00e0i kho\u1ea3n 2113 \u2013 Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, truy\u1ec1n d\u1eabn<\/b>: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i nh\u01b0 \u0111\u01b0\u1eddng b\u1ed9, s\u1eaft, th\u1ee7y, h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng \u1ed1ng v\u00e0 c\u00e1c thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn.<\/span><\/p>\n

      \u2013 <\/span>T\u00e0i kho\u1ea3n 2114 \u2013 Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd<\/b>: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 d\u00f9ng trong qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

      \u2013 <\/span>T\u00e0i kho\u1ea3n 2115 \u2013 C\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 cho s\u1ea3n ph\u1ea9m<\/b>: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c, s\u00fac v\u1eadt nu\u00f4i l\u1ea5y s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

      \u2013 <\/span>T\u00e0i kho\u1ea3n 2118 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c<\/b>: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i \u1edf c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean.<\/span><\/p>\n

      \"c\u00e1ch<\/p>\n

      5.2 H\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><\/h3>\n

      C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 3 \u0110i\u1ec1u 35 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 211 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

      5.2.1 <\/span>K\u1ebf to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/b><\/h4>\n
        \n
      1. a) <\/span>Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c nh\u1eadn v\u1ed1n c\u1ea5p b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/b>:<\/span><\/li>\n<\/ol>\n

        N\u1ee3 TK 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (theo gi\u00e1 th\u1ecfa thu\u1eadn)<\/span>
        \n<\/span>C\u00f3 TK 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

          \n
        1. b) <\/span>Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c mua s\u1eafm<\/b>:<\/span><\/li>\n<\/ol>\n

          \u2013 Mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

          N\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
          \n<\/span>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span>
          \n<\/span>C\u00f3 c\u00e1c TK 111, 112,\u2026<\/span>
          \n<\/span>C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
          \n<\/span>C\u00f3 TK 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

          \u2013 N\u1ebfu t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c nh\u1eadn k\u00e8m ph\u1ee5 t\u00f9ng thay th\u1ebf, ghi:<\/span><\/p>\n

          N\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (chi ti\u1ebft TSC\u0110 \u0111\u01b0\u1ee3c mua, thi\u1ebft b\u1ecb ph\u1ee5 t\u00f9ng thay th\u1ebf \u0111\u1ee7 ti\u00eau chu\u1ea9n)<\/span>
          \n<\/span>N\u1ee3 TK 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (1534)<\/span>
          \n<\/span>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span>
          \n<\/span>C\u00f3 c\u00e1c TK 111, 112,\u2026<\/span>
          \n<\/span>C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
          \n<\/span>C\u00f3 TK 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

          \u2013 N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

          N\u1ebfu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c mua s\u1eafm t\u1eeb ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ee7a doanh nghi\u1ec7p v\u00e0 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, c\u1ea7n ghi nh\u1eadn vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ngu\u1ed3n v\u1ed1n. C\u1ee5 th\u1ec3, khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, ph\u1ea3i ghi t\u0103ng ngu\u1ed3n v\u1ed1n kinh doanh v\u00e0 gi\u1ea3m ngu\u1ed3n v\u1ed1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, v\u1edbi c\u00e1c b\u00fat to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

          N\u1ee3 TK 441 \u2013 Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span>
          \n<\/span>C\u00f3 TK 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

            \n
          1. c) <\/span>Tr\u01b0\u1eddng h\u1ee3p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/b><\/li>\n<\/ol>\n

            \u2013 Khi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 \u0111\u01b0a ngay v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh, k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n

            N\u1ee3 TK 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 \u2013 ghi theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/span>
            \n<\/span>N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (n\u1ebfu c\u00f3)<\/span>
            \n<\/span>N\u1ee3 TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (Ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay v\u00e0 thu\u1ebf GTGT (n\u1ebfu c\u00f3))<\/span>
            \n<\/span>C\u00f3 c\u00e1c TK 111, 112, 331.<\/span><\/p>\n

            \u2013 \u0110\u1ecbnh k\u1ef3 thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

            N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
            \n<\/span>C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3 bao g\u1ed3m c\u1ea3 gi\u00e1 g\u1ed1c v\u00e0 l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

            \u2013 \u0110\u1ecbnh k\u1ef3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ed1 l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 c\u1ee7a t\u1eebng k\u1ef3, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

            N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
            \n<\/span>C\u00f3 TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

            5.2.2 K\u1ebf to\u00e1n gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/h4>\n

            T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u1ee7a doanh nghi\u1ec7p gi\u1ea3m c\u00f3 th\u1ec3 do c\u00e1c nguy\u00ean nh\u00e2n sau:<\/b><\/p>\n

              \n
            • Nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, m\u1ea5t m\u00e1t, ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea.<\/span><\/li>\n
            • \u0110em g\u00f3p v\u1ed1n li\u00ean doanh, \u0111i\u1ec1u chuy\u1ec3n cho doanh nghi\u1ec7p kh\u00e1c.<\/span><\/li>\n
            • Th\u00e1o d\u1ee1 m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n
              5.2.2.1 Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/h5>\n
                \n
              1. a) Nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh:<\/b><\/li>\n<\/ol>\n

                Khi nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n

                  \n
                • Ghi nh\u1eadn doanh thu b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/b>
                  \n<\/b>N\u1ee3 c\u00e1c TK 111, 112, 131,\u2026<\/span>
                  \n<\/span>C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c (gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
                  \n<\/span>C\u00f3 TK 3331 \u2013 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p (33311).<\/span>
                  \n<\/span>N\u1ebfu kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf GTGT, thu nh\u1eadp kh\u00e1c s\u1ebd bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT. \u0110\u1ecbnh k\u1ef3, ghi gi\u1ea3m thu nh\u1eadp kh\u00e1c \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/li>\n
                • Ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n:<\/b>
                  \n<\/b>N\u1ee3 TK 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (2141) (gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n)<\/span>
                  \n<\/span>N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
                  \n<\/span>C\u00f3 TK 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/li>\n
                • C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c.<\/span><\/li>\n<\/ul>\n
                    \n
                  1. b) Nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n:<\/b><\/li>\n<\/ol>\n
                      \n
                    • Ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n:<\/b>
                      \n<\/b>N\u1ee3 TK 466 \u2013 Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
                      \n<\/span>N\u1ee3 TK 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n)<\/span>
                      \n<\/span>C\u00f3 TK 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/li>\n
                    • S\u1ed1 ti\u1ec1n thu, chi li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ul>\n
                        \n
                      1. c) Nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i:<\/b><\/li>\n<\/ol>\n
                          \n
                        • Ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n:<\/b>
                          \n<\/b>N\u1ee3 TK 353 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3533) (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
                          \n<\/span>N\u1ee3 TK 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n)<\/span>
                          \n<\/span>C\u00f3 TK 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/li>\n
                        • Ph\u1ea3n \u00e1nh s\u1ed1 thu v\u1ec1 nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/b>
                          \n<\/b>N\u1ee3 c\u00e1c TK 111, 112,\u2026<\/span>
                          \n<\/span>C\u00f3 TK 353 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span>
                          \n<\/span>C\u00f3 TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3331) (n\u1ebfu c\u00f3).<\/span><\/li>\n
                        • Ph\u1ea3n \u00e1nh s\u1ed1 chi v\u1ec1 nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/b>
                          \n<\/b>N\u1ee3 TK 353 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span>
                          \n<\/span>C\u00f3 c\u00e1c TK 111, 112,\u2026<\/span><\/li>\n<\/ul>\n
                          5.2.2.2 Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/h5>\n

                          Tr\u01b0\u1eddng h\u1ee3p 1: Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/b><\/p>\n

                          Khi thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ghi nh\u1eadn theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

                            \n
                          • Gi\u1ea3m h\u1ebft t\u00e0i kho\u1ea3n nguy\u00ean gi\u00e1 v\u00e0 hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/li>\n
                          • Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 711 \u2013 Thu nh\u1eadp kh\u00e1c.<\/span><\/li>\n
                          • C\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1ea1ch to\u00e1n v\u00e0o TK 811 \u2013 Chi ph\u00ed kh\u00e1c.<\/span><\/li>\n<\/ul>\n

                            Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft:<\/b><\/p>\n

                              \n
                            • Ghi gi\u1ea3m nguy\u00ean gi\u00e1 (TK 211) v\u00e0 hao m\u00f2n l\u0169y k\u1ebf (TK 214).<\/span><\/li>\n<\/ul>\n

                              Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a kh\u1ea5u hao h\u1ebft:<\/b><\/p>\n

                                \n
                              • Ghi gi\u1ea3m nguy\u00ean gi\u00e1 (TK 211) v\u00e0 hao m\u00f2n l\u0169y k\u1ebf (TK 214). Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi v\u00e0o TK 811.<\/span><\/li>\n<\/ul>\n

                                Khi thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a thu h\u1ed3i \u0111\u1ee7 v\u1ed1n:<\/b><\/p>\n

                                  \n
                                • X\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n \u0111\u1ec3 x\u1eed l\u00fd b\u1ed3i th\u01b0\u1eddng. Ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a thu h\u1ed3i s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng s\u1ed1 thu do thanh l\u00fd TSC\u0110.<\/span><\/li>\n
                                • N\u1ebfu s\u1ed1 thu thanh l\u00fd v\u00e0 b\u1ed3i th\u01b0\u1eddng kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, ph\u1ea7n ch\u00eanh l\u1ec7ch s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 l\u1ed7 v\u1ec1 thanh l\u00fd TSC\u0110 v\u00e0 ghi v\u00e0o chi ph\u00ed kh\u00e1c.<\/span><\/li>\n<\/ul>\n

                                  C\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n khi thanh l\u00fd TSC\u0110 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh:<\/span><\/p>\n

                                    \n
                                  • Ghi nh\u1eadn kho\u1ea3n thu nh\u1eadp t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/b>
                                    \n<\/b>N\u1ee3 TK 111, 112, 131,\u2026<\/span>
                                    \n<\/span>C\u00f3 TK 711 \u2013 Tr\u1ecb gi\u00e1 thanh l\u00fd TSC\u0110 ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/span>
                                    \n<\/span>C\u00f3 TK 33311 \u2013 Ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/li>\n
                                  • Ghi gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh:<\/b>
                                    \n<\/b>N\u1ee3 TK 214 \u2013 Tr\u1ecb gi\u00e1 hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh<\/span>
                                    \n<\/span>N\u1ee3 TK 811 \u2013 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh thanh l\u00fd<\/span>
                                    \n<\/span>C\u00f3 TK 211 \u2013 Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh thanh l\u00fd.<\/span><\/li>\n
                                  • Ghi nh\u1eadn chi ph\u00ed ph\u00e1t sinh cho ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd:<\/b>
                                    \n<\/b>N\u1ee3 TK 811 \u2013 Tr\u1ecb gi\u00e1 chi ph\u00ed ph\u00e1t sinh<\/span>
                                    \n<\/span>C\u00f3 c\u00e1c TK 111, 112,\u2026<\/span><\/li>\n<\/ul>\n

                                    Tr\u01b0\u1eddng h\u1ee3p 2: Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n<\/b><\/p>\n

                                    V\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh t\u1eeb kinh ph\u00ed s\u1ef1 nghi\u1ec7p ho\u1eb7c vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 466 \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu, chi li\u00ean quan khi nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

                                      \n
                                    • Ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 thanh l\u00fd:<\/b>
                                      \n<\/b>N\u1ee3 TK 466 \u2013 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thanh l\u00fd<\/span>
                                      \n<\/span>N\u1ee3 TK 214 \u2013 Tr\u1ecb gi\u00e1 \u0111\u00e3 hao m\u00f2n c\u1ee7a TSC\u0110 thanh l\u00fd<\/span>
                                      \n<\/span>C\u00f3 TK 211 \u2013 Nguy\u00ean gi\u00e1 TSC\u0110 thanh l\u00fd.<\/span><\/li>\n
                                    • Ghi nh\u1eadn s\u1ed1 thu v\u1ec1 thanh l\u00fd:<\/b>
                                      \n<\/b>N\u1ee3 c\u00e1c TK 111, 112,\u2026<\/span>
                                      \n<\/span>C\u00f3 TK 466 \u2013 Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span>
                                      \n<\/span>C\u00f3 TK 3331 \u2013 Ti\u1ec1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/span><\/li>\n
                                    • Ghi nh\u1eadn s\u1ed1 chi v\u1ec1 thanh l\u00fd:<\/b>
                                      \n<\/b>N\u1ee3 TK 466 \u2013 T\u1ed5ng tr\u1ecb gi\u00e1 \u0111\u00e3 chi khi thanh l\u00fd TSC\u0110<\/span>
                                      \n<\/span>C\u00f3 TK 111, 112,\u2026<\/span><\/li>\n<\/ul>\n

                                      Tr\u01b0\u1eddng h\u1ee3p 3: Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i<\/b><\/p>\n

                                      C\u00e1c kho\u1ea3n thu, chi khi thanh l\u00fd TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 353 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i.<\/span><\/p>\n

                                        \n
                                      • Ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0\u1ee3ng b\u00e1n:<\/b>
                                        \n<\/b>N\u1ee3 TK 3533 \u2013 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thanh l\u00fd<\/span>
                                        \n<\/span>N\u1ee3 TK 214 \u2013 Gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a TSC\u0110 thanh l\u00fd<\/span>
                                        \n<\/span>C\u00f3 TK 211 \u2013 Nguy\u00ean gi\u00e1 TSC\u0110 thanh l\u00fd.<\/span><\/li>\n
                                      • Ghi nh\u1eadn s\u1ed1 thu v\u1ec1 thanh l\u00fd:<\/b>
                                        \n<\/b>N\u1ee3 TK 111, 112,\u2026<\/span>
                                        \n<\/span>C\u00f3 TK 3532 \u2013 Qu\u1ef9 ph\u00fac l\u1ee3i<\/span>
                                        \n<\/span>C\u00f3 TK 3331 \u2013 Ti\u1ec1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/span><\/li>\n
                                      • Ghi nh\u1eadn s\u1ed1 chi v\u1ec1 thanh l\u00fd:<\/b>
                                        \n<\/b>N\u1ee3 TK 3532 \u2013 T\u1ed5ng tr\u1ecb gi\u00e1 \u0111\u00e3 chi khi thanh l\u00fd TSC\u0110<\/span>
                                        \n<\/span>C\u00f3 c\u00e1c TK 111, 112,\u2026<\/span><\/li>\n<\/ul>\n
                                        5.2.2.3 Khi g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, li\u00ean doanh, li\u00ean k\u1ebft b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/h5>\n
                                          \n
                                        • G\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n:<\/b>
                                          \n<\/b>N\u1ee3 TK 221 \u2013 \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span>
                                          \n<\/span>C\u00f3 TK 111, 112.<\/span><\/li>\n
                                        • G\u00f3p v\u1ed1n b\u1eb1ng h\u00e0ng t\u1ed3n kho ho\u1eb7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/b>
                                          \n<\/b>C\u00e1c b\u00ean ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n v\u00e0 ghi nh\u1eadn nh\u01b0 sau:<\/span>
                                          \n<\/span>N\u1ee3 TK 221 (\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con)<\/span>
                                          \n<\/span>N\u1ee3 TK 214 (Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh)<\/span>
                                          \n<\/span>N\u1ee3 TK 811 (n\u1ebfu gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span>
                                          \n<\/span>C\u00f3 TK 152, 153, 156 (n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng h\u00e0ng t\u1ed3n kho)<\/span>
                                          \n<\/span>C\u00f3 TK 211, 213, 217 (n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0)<\/span>
                                          \n<\/span>C\u00f3 TK 711 (n\u1ebfu gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/span><\/li>\n<\/ul>\n

                                          V\u1eady, \u0111\u1ec3 nh\u1eadn di\u1ec7n v\u00e0 ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n gi\u00fap t\u1ed1i \u01b0u h\u00f3a c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c kh\u1ea5u hao t\u00e0i s\u1ea3n. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u0169ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

                                           <\/p>","protected":false},"excerpt":{"rendered":"

                                          T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng trong c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e2u d\u00e0i v\u00e0 kh\u00f4ng thay \u0111\u1ed5i h\u00ecnh th\u00e1i trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng. Ch\u00fang c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ecbnh h\u00ecnh chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 kh\u00e1i ni\u1ec7m v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh s\u1ebd gi\u00fap c\u00e1c doanh\u2026<\/p>","protected":false},"author":9,"featured_media":14798,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-14796","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=14796"}],"version-history":[{"count":3,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14796\/revisions"}],"predecessor-version":[{"id":14802,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14796\/revisions\/14802"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/14798"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=14796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=14796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=14796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}