{"id":7598,"date":"2026-02-25T19:11:42","date_gmt":"2026-02-26T02:11:42","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7598"},"modified":"2026-02-25T21:25:53","modified_gmt":"2026-02-26T04:25:53","slug":"cach-ghi-nhan-dat-thue-tra-tien-hang-nam","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/","title":{"rendered":"\u6309\u5e74\u652f\u4ed8\u79df\u91d1\u7684\u79df\u8d41\u571f\u5730\u662f\u5426\u5c5e\u4e8e\u56fa\u5b9a\u8d44\u4ea7\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u6bcf\u5e74\u652f\u4ed8\u7684\u571f\u5730\u79df\u8d41\u8d39\u672c\u8d28\u4e0a\u662f\u5b9a\u671f\u571f\u5730\u4f7f\u7528\u8d39\uff0c\u800c\u975e\u4e3a\u4f01\u4e1a\u521b\u9020\u957f\u671f\u6240\u6709\u6743\u8d44\u4ea7\u7684\u6295\u8d44\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u4e0d\u5f97\u589e\u52a0\u4ee5\u5e74\u5ea6\u79df\u8d41\u8d39\u65b9\u5f0f\u79df\u8d41\u7684\u571f\u5730\u90e8\u5206\u7684\u56fa\u5b9a\u8d44\u4ea7\u539f\u59cb\u6210\u672c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 45\/2013\/TT-BTC \u53f7\u901a\u77e5\u53ca\u5176\u4fee\u6b63\u6848\uff0c\u5982\u7b2c 147\/2016\/TT-BTC \u53f7\u901a\u77e5\u548c\u7b2c 28\/2017\/TT-BTC \u53f7\u901a\u77e5\uff0c\u571f\u5730\u4f7f\u7528\u6743\u53ea\u6709\u5728\u4f01\u4e1a\u62e5\u6709\u7a33\u5b9a\u3001\u957f\u671f\u7684\u571f\u5730\u4f7f\u7528\u6743\u6216\u571f\u5730\u4f7f\u7528\u6743\u4f9d\u6cd5\u8f6c\u8ba9\u65f6\uff0c\u624d\u80fd\u88ab\u786e\u8ba4\u4e3a\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1uLAD3UK0ZGX6n7bsHgqKz202tpCJq3i9\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u4e0b\u8f7d\u6458\u8981\u6587\u4ef6 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Phan_biet_cac_hinh_thuc_su_dung_dat_va_cach_ghi_nhan_ke_toan\" >\u533a\u5206\u4e0d\u540c\u7684\u571f\u5730\u5229\u7528\u5f62\u5f0f\u4ee5\u53ca\u5982\u4f55\u5728\u4f1a\u8ba1\u4e2d\u8bb0\u5f55\u5b83\u4eec\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Hach_toan_tien_thue_dat_tra_hang_nam_trong_giai_doan_dau_tu\" >\u5728\u6295\u8d44\u9636\u6bb5\u5bf9\u5e74\u5ea6\u571f\u5730\u79df\u8d41\u4ed8\u6b3e\u8fdb\u884c\u6838\u7b97\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Nguyen_tac_quan_ly_tai_san_co_dinh_trong_doanh_nghiep\" >\u4f01\u4e1a\u56fa\u5b9a\u8d44\u4ea7\u7ba1\u7406\u539f\u5219<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Phan_loai_tai_san_co_dinh_theo_muc_dich_su_dung\" >\u6309\u7528\u9014\u5bf9\u56fa\u5b9a\u8d44\u4ea7\u8fdb\u884c\u5206\u7c7b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Tai_san_co_dinh_huu_hinh\" >\u6709\u5f62\u56fa\u5b9a\u8d44\u4ea7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Tai_san_co_dinh_vo_hinh\" >\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_cac_hinh_thuc_su_dung_dat_va_cach_ghi_nhan_ke_toan\"><\/span><b>\u533a\u5206\u4e0d\u540c\u7684\u571f\u5730\u5229\u7528\u5f62\u5f0f\u4ee5\u53ca\u5982\u4f55\u5728\u4f1a\u8ba1\u4e2d\u8bb0\u5f55\u5b83\u4eec\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u51c6\u786e\u5224\u65ad\u4ee5\u5e74\u79df\u91d1\u79df\u8d41\u7684\u571f\u5730\u662f\u5426\u5e94\u786e\u8ba4\u4e3a\u56fa\u5b9a\u8d44\u4ea7\uff0c\u4f01\u4e1a\u9700\u8981\u5c06\u8fd9\u79cd\u571f\u5730\u4f7f\u7528\u65b9\u5f0f\u4e0e\u73b0\u884c\u6cd5\u5f8b\u89c4\u5b9a\u7684\u5176\u4ed6\u571f\u5730\u4f7f\u7528\u65b9\u5f0f\u8fdb\u884c\u6bd4\u8f83\u3002\u6bcf\u79cd\u65b9\u5f0f\uff08\u571f\u5730\u5206\u914d\u3001\u8f6c\u8ba9\u3001\u4e00\u6b21\u6027\u79df\u8d41\u3001\u5e74\u79df\u7b49\uff09\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\u548c\u8d39\u7528\u5904\u7406\u65b9\u5f0f\u90fd\u622a\u7136\u4e0d\u540c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0b\u8868\u5e2e\u52a9\u4f01\u4e1a\u6e05\u695a\u5730\u533a\u5206\u4e0d\u540c\u5f62\u5f0f\u7684\u571f\u5730\u7528\u9014\u53ca\u5176\u76f8\u5e94\u7684\u4f1a\u8ba1\u65b9\u6cd5\uff0c\u4ece\u800c\u907f\u514d\u5728\u8bb0\u5f55\u56fa\u5b9a\u8d44\u4ea7\u7684\u539f\u59cb\u6210\u672c\u548c\u786e\u5b9a\u7eb3\u7a0e\u65f6\u53ef\u6263\u9664\u7684\u8d39\u7528\u65f6\u51fa\u73b0\u9519\u8bef\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u533a\u5206\u4e0d\u540c\u7684\u571f\u5730\u5229\u7528\u5f62\u5f0f\u4ee5\u53ca\u5982\u4f55\u5728\u4f1a\u8ba1\u4e2d\u8bb0\u5f55\u5b83\u4eec\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 46.8687%;\"><b>\u571f\u5730\u5229\u7528\u6a21\u5f0f<\/b><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><b>\u8bb0\u4e3a\u65e0\u5f62\u8d44\u4ea7\u3002<\/b><\/td>\n<td style=\"text-align: center; width: 28.8889%;\"><b>\u4f1a\u8ba1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u901a\u8fc7\u652f\u4ed8\u571f\u5730\u4f7f\u7528\u6743\u8d39\u7528\u6765\u5206\u914d\u571f\u5730\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">\u6709\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">\u589e\u52a0\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7\u7684\u539f\u59cb\u6210\u672c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">\u83b7\u5f97\u571f\u5730\u4f7f\u7528\u6743\u7684\u5408\u6cd5\u8f6c\u8ba9\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">\u6709\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">\u589e\u52a0\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7\u7684\u539f\u59cb\u6210\u672c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">\u571f\u5730\u79df\u8d41\uff0c\u6309\u5e74\u652f\u4ed8\u79df\u91d1\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">\u4e0d\u662f\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">\u671f\u95f4\u8d39\u7528\u6838\u7b97<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">\u4ee5\u4e00\u6b21\u6027\u4ed8\u6b3e\u79df\u8d41\u7684\u571f\u5730\uff08\u4e0d\u7b26\u5408\u786e\u8ba4\u4e3a\u56fa\u5b9a\u8d44\u4ea7\u7684\u6761\u4ef6\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">\u4e0d\u662f\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">\u9010\u6b65\u5206\u914d\u5230\u5404\u9879\u6210\u672c\u4e2d\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6309\u5e74\u652f\u4ed8\u79df\u91d1\u7684\u571f\u5730\u79df\u8d41\uff0c\u4f01\u4e1a\u4ec5\u9700\u652f\u4ed8\u6bcf\u6b21\u4f7f\u7528\u671f\u95f4\u7684\u79df\u91d1\uff0c\u5e76\u4e0d\u6784\u6210\u957f\u671f\u6240\u6709\u6743\u3002\u56e0\u6b64\uff0c\u8fd9\u9879\u8d39\u7528\u4e0d\u7b26\u5408\u786e\u8ba4\u4e3a\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7\u7684\u6807\u51c6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u6570\u636e\u8bb0\u5f55\u9519\u8bef\uff0c\u4f01\u4e1a\u53ef\u80fd\u4f1a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6298\u65e7\u8ba1\u7b97\u9519\u8bef<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u7ed3\u7b97\u8fc7\u7a0b\u4e2d\u865a\u62a5\u53ef\u6263\u9664\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u88ab\u5411\u4e0a\u8c03\u6574\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_tien_thue_dat_tra_hang_nam_trong_giai_doan_dau_tu\"><\/span><b>\u5728\u6295\u8d44\u9636\u6bb5\u5bf9\u5e74\u5ea6\u571f\u5730\u79df\u8d41\u4ed8\u6b3e\u8fdb\u884c\u6838\u7b97\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u5b9e\u65bd\u6216\u5efa\u8bbe\u9879\u76ee\u8fc7\u7a0b\u4e2d\u5e38\u72af\u7684\u4e00\u4e2a\u9519\u8bef\u662f\u5c06\u571f\u5730\u79df\u8d41\u6210\u672c\u8ba1\u5165\u4ee5\u4e0b\u5404\u9879\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 242 \u2013 \u9884\u4ed8\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 154 \u2013 \u5728\u5236\u54c1\u751f\u4ea7\u6210\u672c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f46\u662f\uff0c\u6839\u636e\u7b2c 45\/2013\/TT-BTC \u53f7\u901a\u77e5\u7b2c 4 \u6761\u7b2c 2 \u6b3e d \u70b9\u7684\u89c4\u5b9a\uff0c\u5e74\u5ea6\u571f\u5730\u79df\u8d41\u4ed8\u6b3e\u5fc5\u987b\u5728\u5176\u53d1\u751f\u671f\u95f4\u7acb\u5373\u4f5c\u4e3a\u751f\u4ea7\u7ecf\u8425\u8d39\u7528\u8bb0\u5f55\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 85722\/CT-TTHT \u53f7\u5b98\u65b9\u51fd\u4ef6\u7684\u6307\u793a\uff0c\u660e\u786e\u89c4\u5b9a\u5982\u4e0b\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201c\u5982\u679c\u571f\u5730\u79df\u8d41\u91c7\u7528\u5e74\u79df\u91d1\u6a21\u5f0f\uff0c\u5219\u5e94\u4ed8\u91d1\u989d\u8ba1\u5165\u6bcf\u5e74\u7684\u76f8\u5e94\u8425\u4e1a\u8d39\u7528\u4e2d\u3002\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u610f\u5473\u7740\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u5141\u8bb8\u5229\u7528\u571f\u5730\u4e0a\u7684\u5efa\u7b51\u5de5\u7a0b\u4ef7\u503c\u725f\u5229\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u80fd\u8ba9\u62e8\u6b3e\u95f2\u7f6e\u591a\u5e74\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u5f97\u8ba1\u5165\u5382\u623f\u6216\u529e\u516c\u697c\u7684\u539f\u59cb\u9020\u4ef7\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u9879\u76ee\u5c1a\u672a\u4ea7\u751f\u6536\u5165\uff0c\u571f\u5730\u79df\u8d41\u8d39\u4ecd\u987b\u786e\u8ba4\u4e3a\u8be5\u671f\u95f4\u7684\u8d39\u7528\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9075\u5faa\u8fd9\u4e00\u539f\u5219\u6709\u52a9\u4e8e\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u786e\u53cd\u6620\u73b0\u91d1\u6d41\u7684\u6027\u8d28\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u5e94\u907f\u514d\u8fdb\u884c\u8ffd\u6eaf\u6027\u8c03\u6574\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c3d\u91cf\u964d\u4f4e\u7a0e\u52a1\u7ed3\u7b97\u65f6\u8d39\u7528\u4e0d\u4e88\u8ba4\u53ef\u7684\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_quan_ly_tai_san_co_dinh_trong_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u56fa\u5b9a\u8d44\u4ea7\u7ba1\u7406\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u867d\u7136\u6309\u5e74\u652f\u4ed8\u79df\u91d1\u79df\u8d41\u7684\u571f\u5730\u4e0d\u88ab\u89c6\u4e3a\u56fa\u5b9a\u8d44\u4ea7\uff0c\u4f46\u4f01\u4e1a\u4ecd\u9700\u6309\u7167\u4e00\u822c\u89c4\u5b9a\u5bf9\u8be5\u8d44\u4ea7\u8fdb\u884c\u7ba1\u7406\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u8d44\u4ea7\u6838\u7b97\u7684\u4e00\u81f4\u6027\u3001\u900f\u660e\u6027\u548c\u5408\u6cd5\u6027\uff0c\u4f01\u4e1a\u5fc5\u987b\u5168\u9762\u9075\u5b88\u7b2c45\/2013\/TT-BTC\u53f7\u901a\u77e5\u7b2c\u4e94\u6761\u89c4\u5b9a\u7684\u8d44\u4ea7\u7ba1\u7406\u548c\u76d1\u63a7\u539f\u5219\u3002\u8fd9\u4e9b\u539f\u5219\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4e25\u683c\u63a7\u5236\u8d44\u4ea7\u8bb0\u5f55\u3001\u4ef7\u503c\u548c\u4f7f\u7528\u60c5\u51b5\uff0c\u800c\u4e14\u4e5f\u662f\u5f00\u5c55\u76d8\u70b9\u3001\u7a0e\u52a1\u7ed3\u7b97\u6216\u914d\u5408\u5ba1\u8ba1\u7684\u91cd\u8981\u4f9d\u636e\u3002\u5177\u4f53\u7ec6\u8282\u6c47\u603b\u5982\u4e0b\u8868\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u8d44\u4ea7\u7ba1\u7406\u548c\u8ddf\u8e2a\u539f\u5219\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8bf7\u6c42\u6267\u884c<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u6587\u4ef6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6211\u4eec\u62e5\u6709\u6240\u6709\u5fc5\u8981\u7684\u5408\u540c\u3001\u53d1\u7968\u548c\u4ea4\u63a5\u6587\u4ef6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8ddf\u8e2a\u4ef7\u503c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bb0\u5f55\u539f\u59cb\u6210\u672c\u3001\u7d2f\u8ba1\u6298\u65e7\u548c\u5269\u4f59\u4ef7\u503c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5f85\u6e05\u7b97\u8d44\u4ea7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6298\u65e7\u4ecd\u7136\u9700\u8981\u7ba1\u7406\u548c\u6838\u7b97\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8be5\u8d44\u4ea7\u5df2\u5b8c\u5168\u6298\u65e7\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5982\u679c\u4ecd\u5728\u7ee7\u7eed\u4f7f\u7528\uff0c\u5219\u5fc5\u987b\u5bf9\u5176\u8fdb\u884c\u76d1\u63a7\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u8be5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u6bcf\u4e2a\u5c5e\u6027\u521b\u5efa\u4e00\u4e2a\u5355\u72ec\u7684\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f16\u53f7\u548c\u6e05\u6670\u5206\u7c7b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u76d8\u70b9\u5e93\u5b58<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9010\u5e74\u8ffd\u8e2a\u4ef7\u683c\u6ce2\u52a8\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_tai_san_co_dinh_theo_muc_dich_su_dung\"><\/span><b>\u6309\u7528\u9014\u5bf9\u56fa\u5b9a\u8d44\u4ea7\u8fdb\u884c\u5206\u7c7b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c45\/2013\/TT-BTC\u53f7\u901a\u77e5\u7b2c6\u6761\u7b2c1\u6b3e\u89c4\u5b9a\uff0c\u4f01\u4e1a\u56fa\u5b9a\u8d44\u4ea7\u5206\u4e3a\u4e24\u5927\u7c7b\uff08\u4e0d\u5305\u62ec\u6309\u5e74\u652f\u4ed8\u79df\u91d1\u7684\u79df\u8d41\u571f\u5730\uff09\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_co_dinh_huu_hinh\"><\/span><b>\u6709\u5f62\u56fa\u5b9a\u8d44\u4ea7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6709\u5f62\u56fa\u5b9a\u8d44\u4ea7\u662f\u6307\u5177\u6709\u7279\u5b9a\u5b9e\u7269\u5f62\u6001\u3001\u4f01\u4e1a\u53ef\u4ee5\u67e5\u770b\u3001\u76d8\u70b9\u5e76\u76f4\u63a5\u53c2\u4e0e\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u8d44\u4ea7\u3002\u6b63\u786e\u5206\u7c7b\u8fd9\u4e9b\u8d44\u4ea7\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u51c6\u786e\u786e\u5b9a\u5176\u539f\u59cb\u6210\u672c\u3001\u6298\u65e7\u671f\u548c\u9002\u5f53\u7684\u7ba1\u7406\u65b9\u6cd5\u3002\u5177\u4f53\u800c\u8a00\uff0c\u6709\u5f62\u56fa\u5b9a\u8d44\u4ea7\u5305\u62ec\u4ee5\u4e0b\u51e0\u79cd\u7c7b\u578b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u623f\u5c4b\u3001\u5efa\u7b51\u7269<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u673a\u68b0\u3001\u751f\u4ea7\u7ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd0\u8f93<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u8bbe\u5907<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u591a\u5e74\u751f\u6811\u6728\uff0c\u5f79\u7528\u7272\u755c\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_co_dinh_vo_hinh\"><\/span><b>\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7\u662f\u6307\u4e0d\u5177\u6709\u7279\u5b9a\u5b9e\u7269\u5f62\u6001\uff0c\u4f46\u80fd\u4e3a\u4f01\u4e1a\u5e26\u6765\u957f\u671f\u7ecf\u6d4e\u5229\u76ca\uff0c\u5e76\u5b8c\u5168\u7b26\u5408\u7b2c45\/2013\/TT-BTC\u53f7\u901a\u77e5\u89c4\u5b9a\u7684\u786e\u8ba4\u6807\u51c6\u7684\u8d44\u4ea7\u3002\u4e0e\u6309\u5e74\u652f\u4ed8\u79df\u91d1\u7684\u79df\u8d41\u571f\u5730\uff08\u4ec5\u5728\u5f53\u671f\u786e\u8ba4\u4e3a\u8d39\u7528\uff09\u4e0d\u540c\uff0c\u8fd9\u7c7b\u8d44\u4ea7\u901a\u5e38\u6e90\u4e8e\u5177\u6709\u7a33\u5b9a\u3001\u957f\u671f\u4ef7\u503c\u7684\u5408\u6cd5\u6240\u6709\u6743\u6216\u4f7f\u7528\u6743\u3002\u5177\u4f53\u800c\u8a00\uff0c\u4f01\u4e1a\u7684\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7\u901a\u5e38\u5305\u62ec\u4ee5\u4e0b\u51e0\u79cd\u7c7b\u578b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u571f\u5730\u4f7f\u7528\u6743\u6709\u8d44\u683c\u83b7\u5f97\u627f\u8ba4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u7248\u6743<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e13\u5229\u3001\u5546\u6807<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u4e1a\u79d8\u5bc6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4ece\u4e00\u5f00\u59cb\u5c31\u8fdb\u884c\u6b63\u786e\u7684\u5206\u7c7b\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u6298\u65e7\u8ba1\u7b97\u9519\u8bef\uff0c\u5e76\u786e\u5b9a\u7b26\u5408\u6761\u4ef6\u7684\u8d39\u7528\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6309\u5e74\u652f\u4ed8\u79df\u91d1\u79df\u8d41\u7684\u571f\u5730\u5e76\u975e\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7\uff0c\u800c\u662f\u4e00\u9879\u7ecf\u5e38\u6027\u652f\u51fa\u3002\u4f01\u4e1a\u5fc5\u987b\u5c06\u6b64\u9879\u652f\u51fa\u76f4\u63a5\u8ba1\u5165\u5e74\u5ea6\u751f\u4ea7\u548c\u7ecf\u8425\u6210\u672c\uff1b\u8be5\u652f\u51fa\u4e0d\u5f97\u9012\u5ef6\u3001\u8d44\u672c\u5316\u6216\u6dfb\u52a0\u5230\u8d44\u4ea7\u7684\u539f\u59cb\u6210\u672c\u4e2d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51c6\u786e\u8bc6\u522b\u8fd9\u9879\u8d39\u7528\u7684\u6027\u8d28\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u8d22\u52a1\u62a5\u8868\u53cd\u6620\u771f\u5b9e\u7684\u8d22\u52a1\u72b6\u51b5\uff0c\u8fd8\u80fd\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u4f1a\u8ba1\u7cfb\u7edf\u59cb\u7ec8\u6309\u7167\u6cd5\u89c4\u8fd0\u884c\uff0c\u5e76\u4e0e 2026 \u5e74\u7684\u6700\u65b0\u6cd5\u5f8b\u53d8\u66f4\u4fdd\u6301\u540c\u6b65\uff0c\u4f01\u4e1a\u5e94\u4e3b\u52a8\u5ba1\u67e5\u5176\u4f1a\u8ba1\u6d41\u7a0b\u6216\u5411\u4ed6\u4eba\u5bfb\u6c42\u89e3\u51b3\u65b9\u6848\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">\u4ece\u4e00\u5f00\u59cb\u5c31\u6b63\u786e\u8bb0\u5f55\u7684\u7cfb\u7edf\u5c06\u5927\u5927\u8282\u7701\u8c03\u6574\u6210\u672c\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u65e5\u540e\u7684\u7a0e\u52a1\u98ce\u9669\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p theo h\u00ecnh th\u1ee9c tr\u1ea3 h\u00e0ng n\u0103m v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 chi ph\u00ed s\u1eed d\u1ee5ng \u0111\u1ea5t theo k\u1ef3, kh\u00f4ng ph\u1ea3i kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1o l\u1eadp t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu l\u00e2u d\u00e0i c\u1ee7a doanh nghi\u1ec7p. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7599,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7598","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7598"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7598\/revisions"}],"predecessor-version":[{"id":7607,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7598\/revisions\/7607"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7599"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}