Đề tài: Kế toán tài sản cố định tại Công ty TNHH THÉP BÌNH NGUYÊN doc
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Luận văn
Đề tài: Kế toán tài sản cố
định tại Công ty TNHH
THÉP BÌNH NGUYÊN
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ngày tháng năm
GIÁO VIÊN HƯỚNG DẪN
CHƯƠNG I: CÁC VẤN ĐỀ CHUNG VỀ KẾ TOÁN TÀI SẢN CỐ ĐỊNH
I. Khái niệm, đặc điểm, vai trò của TSCĐ trong quá trình sản xuất kinh
doanh:
1. Khái niệm:
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2. Đặc điểm và tiêu chuẩn ghi nhận tài sản cố định
a) Đặc điểm
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b) Tiêu chuẩn ghi nhận tài sản cố định hữu hình
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3. Vai trò của tài sản cố định trong quá trình sản xuất kinh doanh:
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II. Nhiệm vụ kế toán tài sản cố định:
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W-;%,N!X:!")"#)0F8U;%,4,H,X:!")"#)0F8<4"W-;%%)-M,OR0%)'")8)d">0")
%2.=-,C3-(="%`,)N% :"#J0F,O-!<KOJ'./0O+0%'0<4",L.?")A,C%)$%)!")
56%'0<4",L.?")>)0.2")V"A")*T"#9H"%'0<4",L.?")>)Y"#,d"XS"#%)o:#0H
%)Q!%)-7"U)`,%2.CXˆ".2",1,;-J'3-(OY% !"#9?%'0<4",L.?"),N!X:!")
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%)!O#0!.H")#0H5V0%'0<4",L.?")>)0,d"%)02%A%/,)I,8)["%^,)%]"))]")94:
3-4"J'<eXf"#%'0<4",L.?")bX:!")"#)0F8
III. Các cách phân loại tài sản cố định chủ yếu và nguyên tắc đánh giá tài sản
cố định:
1.Các cách phân loại tài sản cố định chủ yếu:
/,)I,8)["5:V0%'0<4",L.?")5',j",IJ':")D"#%0G-%)I,");%.?").$
8)[",)0!%'0<4",L.?")%)'")%&"#5:V0A%&"#")CO8)S)T8J+0(G-,d-3-4"56J'
)V,)%:H"%'0<4",L.?")U
L0J+0X:!")"#)0F8<4"W-;%AJ0F,8)["5:V0.{"#.K"%'0<4",L.?")5',1
<b.$%)`,)0F",)^")WH,,Y"#%H,>2%:H"A%)L"#>GA5789H:,H:J=%'0<4",L.?")U
&.C,C>2):V,),)^")WH,% :"#J0F,% !"#9?A./0O+0%&"#5:V0%'0<4",L.?")
.H8I"#(G-,d-8)H%% 0$"<4"W-;%J'"["#,!:)0F-3-4>0")X:!"),N!X:!")
"#)0F8U
Phân loại tài sản cố định theo hình thái biểu hiện:
)o:,H,)8)["5:V0"'(%)]%'0<4",L.?").*T,,)0!%)'")‹5:V0
L0J+0%'0<4",L.?"))D-)]")#‚O
ƒ)',e!AJ7%>02"% {,
ƒH(OC,%)02%9?
ƒ)*1"#%0F"J7"%40% -(="Xˆ"
ƒ)02%9?Xf"#,f3-4"56
ƒ[(5[-"jOA#0!<{,,194"U
ƒ'0<4",L.?")>)H,U
L0J+0%'0<4",L.?")JY)]")#‚O
ƒi-(="<eXf"#.;%U
ƒŠ"#8)H%O0")<H"#,)2U
ƒ)COJ7%50F-)'"#)C!U
ƒ)d"O=OOH(J0%^")U
ƒ)B")0F-)'"#)C!U
ƒ0;(8)‰8A3-(="8)H%)'")U
ƒ'0<4",L.?")JY)]")>)H,U
H,)8)["5:V0"'(#0{8,):J0F,3-4"56J')V,)%:H",)0%02%,f%)$%)o:%&"#5:V0A
")CO%'0<4",L.?")J',C8)*1"#8)H8>);-)!:%)^,))T8J+0%&"#5:V0%'0<4",L
.?")U
Phân loại theo tình hình sử dụng và công cụ kinh tế:
)o:,H,)8)["5:V0"'(.`:,,)0!%)'"),H,")CO
.!"#<eXf"#% :"#3-H% ^")<4"W-;%>0")X:!")9!:#‚O
ƒ.!"#XS"#% :"#<4"W-;%
!"#7
ƒ.!"#XS"#"#:'0<4"W-;%")*XS"#% :"#):V%.M"#9H")'"#A3-4"56
X:!")"#)0F8U
8){,5T05'")D"#8)f,Jf,):")-,d-8){,5T0
,)@We565'")D"#>)Y"#,d"XS"#A)*)Q"#A,)@%)!")56U
,)*!XS"#
94:)MU
H,Xf"#5',1<b.$>2%:H"8)["9/>);-)!:J':,H,.L0%*R"#OM%,H,),)^")
WH,U
Phân loại TSCĐ theo nguồn hình thành:
‚O")D"#.;-%*9Š"#,H,"#-‚"JL"
L",)N<b)D-}X:"#["<H,)")'"I1,A,/.Y"#A,)NX:!")"#)0F89Q !~
`9/<-"#,N!X:!")"#)0F8
)7"50G"X:!")50o">2%
d-%*9Š"#"#-‚"JL"J!(U
H,Xf"#5',1<b>2%:H"3-4"56%L%"#-‚"JL">);-)!:
Phân loại theo quyền sở hữu:
)o:,H,)8)["5:V0"'(.*T,,)0!%)'")
%`,C5'%;%,4%)-M,3-(="<b)D-,N!X:!")"#)0F8U
.0%)-G,C3-(="<eXf"#% :"#%)@0#0!"%)-GA9!:#‚O
ƒ.0%)-G%)o:8)*1"#%)I,%)-G):V%.M"#
ƒ.0%)-G%)o:8)*1"#%)I,%)-G%'0,)^")U
H,Xf"##0{8,):>2%:H"%/,)I,</<H,)>2%:H",):%&"#5:V0U
2. Nguyên tắc đánh giá tài sản cố định:
H")#0H%'0<4",L.?")5'J0F,WH,.?")#0H% ?#)0</,N!%'0<4",L.?")U%'0
<4",L.?").*T,.H")#0H5d".d-J',C%)$.H")#0H5V0% :"#3-H% ]")<eXf"#U%'0
<4",L.?").*T,.H")#0H%)o:"#-(G"#0HA#0H% ?)!:OP"J'#0H% ?,P"5V0%)o:
,Y"#%)I,
0H% ?,P"5V0Ž#-(G"#0H0H% ?)!:OP"
2.1Nguyên giá tài sản cố định hữu hình:
#-(G"#0H)!(#0H% ?9!".d-,N!%'0<4",L.?")5'%:'"9M,H,,)08)^)T8
5^O'X:!")"#)0F8,)0 !.$,CJ'.*!J':J?% ^<•"<'"#<eXf"#
#-(G"#0H%'0<4",L.?").*T,WH,.?")%)o:%&"#"#-‚")]")%)'")
a) Đối với tài sản cố định hữu hình mua sắm trực tiếp:
#-(G"#0H%'0<4",L.?")Ž0HO-!H,>):4"ƒH,>):4"%)-2ƒ)0
8)^})C!.1"~#04O% &}% &%)-2.*T,50G"3-!"):'"5V0~
L0J+0%'0<4",L.?"))D-)]")O-!% 4,)7O
#-(G"#0H%'0<4",L.?")Ž/"#<L%0="8)40% 4"#!(%V0%)@0.0$OO-!
}#0HO-!% 4%0=""#!(%V0%)@0.0$OO-!~
L0J+0%'0<4",L.?"))D-)]")O-!X*+0)]")%)I,% !:./0%'0<4",L
.?")5;(%'0<4",L.?")
#-(G"#0H%'0<4",L.?")Ž0H% ?)T85F,N!ƒ)08)^9Q%)GO):g,%'0
<4",L.?")")7"J=5T0^,)%)-.*T,
L0J+0%'0<4",L.?"))D-)]")O-!")78>)|-
#-(G"#0H%'0<4",L.?")Ž0HO-!ƒ)-2ƒ)08)^
H,>):4"})C!.1"~")78>)|-50G"3-!"#04O% &
!"#8
L0J+0%'0<4",L.?")902-%g"#):g,,;88)H%
#-(G"#0H%'0<4",L.?")Ž0H% ?)T856ƒ)08)^% `,%028}#0H% ?X!")
"#)Z!~50G"3-!">)H,
b) Đối với tài sản cố định hữu hình do tự chế hoặc do xây dựng cơ bản:
2-%'0<4",L.?")X:%`,)2
#-(G"#0H%'0<4",L.?")Ž0H%)'")<4"W-;%%)`,%2ƒ,)08)^% `,%028
>)H,
2-%'0<4",L.?")X:W[(X`"#,194"
#-(G"#0H%'0<4",L.?")Ž0H% ?,Y"#% ]")ƒ)08)^50G"3-!".*T,
3-(2%%:H"% `,%028
c) Đối với tài sản cố định hữu hình do nhận vốn góp liên doanh, liên kết
hoặc góp vốn cổ phẩn:
#-(G"#0H%'0<4",L.?")Ž0H%)Q!%)-7"#0D!,H,ƒ)08)^% `,9G"#C8
JL"%028>)H,
2.2 Nguyên giá tài sản cố định vô hình:
L0J+0%'0<4",L.?")JY)]")O-! 0G"#90F%
#-(G"#0H%'0<4",L.?")Ž0HO-!H,>):4"ƒ)-2ƒ)08)^})C!
.1"~#04O% &}"2-,C~50G"3-!"
L0J+0%'0<4",L.?")JY)]"))]")%)'")%&J0F,% !:./0
#-(G"#0H%'0<4",L.?")Ž0HO-!)T85F,N!ƒ)08)^9Q%)GO):g,5T0
%'0<4",L.?")")7"J=^,)%)-.*T,
L0J+0%'0<4",L.?"))]")%)'")%&J0F,%)!")%:H"9Š"#,)I"#%&50G"
3-!".2"3-(="<b)D-JL"
#-(G"#0H%'0<4",L.?")Ž0H% ?)T85F,N!,H,5:V0ƒH,,)08)^,)I"#
%&J=3-(="<b)D-JL"% `,%028>)H,
L0J+0%'0<4",L.?")JY)]")5'3-(="<eXf"#.;%,C%)@0)V"†'#0H
% ?3-(="<eXf"#.;%>)0X:!")"#)0F8.0%)-G.;%X'0)V".B% 4%0="%)-GOM%5d"
,):")0=-"jOJ'.*T,,;8#0;(,)I"#")7"3-(="<eXf"#.;%):g,<L%0=".B% 4
>)0")7",)-($"")*T"#3-(="<eXf"#.;%)T88)H8):g,3-(="<eXf"#")7"
#C8JL"U
L0J+0%'0<4",L.?")JY)]"))]")%)'")% :"#"M09MX:!")"#)0F85'
%:'"9M,)08)^9]")%)*@"#A)T8568)H%<0")%&%)@0.0$O%'0<4".H8I"#.*T,
.?")"#)Z!J'%0G-,)-|"#)0")7"JY)]"),):.2">)0.*!%'0<4",L.?")JY)]")
J':<eXf"#U
2.3 Nguyên giá tài sản cố định thuê tài chính được xác định theo 2 giá:
0H% ?)T856,N!%'0<4"%)-G):g,#0H% ?)0F"%V0,N!>):4"%)!")%:H"%0="%)-G
%L0%)0$-,Y"#J+0,H,,)08)^% `,%0288)H%<0")9!".d-50G"3-!".2"):V%.M"#
%'0,)^")U
0H% ?)0G"%V0,N!>):4"%)!")%:H"%0="%)-G%L0%)0$-,):J0F,,):%)-G
%'0<4"AX:!")"#)0F8,C%)$<eXf"#%a5F5B0<-;%"#dO.?")A%a5F5B0<-;%.*T,#)0
% :"#)T8.‚"#%)-G):g,5B0<-;%.0J!():g,9G"%)-GU)08)^% `,%0288)H%<0")
50G"3-!".2")T8.‚"#%)-G%'0,)^").*T,%^")J':"#-(G"#0H,N!%)-G")*,)0
8)^.'O8)H"A>6)T8.‚"#•UU
!"#9
IV . Thủ tục tăng, giảm tài sản cố định. Chứng từ kế toán và kế toán chi tiết tài
sản cố định:
1. Thủ tục tăng, giảm tài sản cố định theo chế độ quản lý tài sản cố định:
1.1 Thủ tục tăng tài sản cố định:
j"#X:O-!<KO9Š"#"#-‚"JL",)N<b)D-
j"#X:O-!<KO9Š"#8){,5T0
j"#X:O-!<KO9Š"#"#-‚"JL"J!(
j"#X:O-!<KO9Š"#8)*1"#8)H8% 4,)7OA% 4#C8
j"#X:.d-%*W[(X`"#,194"9'"#0!:
j"#X:%`,)2
j"#X:%'0% TA902-%g"#
j"#X:")7"JL"#C850G"X:!")
j"#X:,)-($"%&.1"J?>)H,.2"
j"#X:")7"5V0JL"#C850G"X:!")
j"#X:>0$O>G8)H%)0F"%)&!
j"#X:.H")#0H%j"#%'0<4",L.?")
1.2 Thủ tục giảm tài sản cố định:
04OX:%)!")56A")*T"#9H"%'0<4",L.?")
ƒ)4"H")#0H% ?,N!%'0<4"%)!")56
ƒ)4"H")<L%0="%)-J=>)0%)!")56
ƒ)08)^%)!")56
ƒ2%,)-($"%)-")78>)H,
ƒ2%,)-($".$WH,.?")>2%3-4>0")X:!")
04OX:,)-($"")*T"#%)'"),Y"#,fXf"#,f
04OX:50G"X:!")50G">2%
04OX:%)02->)0>0$O>G
04OX:% 4JL"#C8
2. Chứng từ kế toán tài sản cố định sử dụng:
0G"94"#0!:")7"%'0<4",L.?")}ˆ-<L…„%'0<4",L.?")~
T8.‚"#>)L05*T"#W[(X`"#,194"):'"%)'")}ˆ-<L„…~
0G"94"%)!")56%'0<4",L.?")}ˆ-<L…Œ%'0<4",L.?")~
0G"94".H")#0H5V0%'0<4",L.?")}ˆ-<L…‘%'0<4",L.?")~
4"#%^")J'8)["9/%'0<4",L.?"))’%'0<4",L.?")}ˆ-<L…‹%'0
<4",L.?")~
0G"94"#0!:")7"%'0<4",L.?")<D!,)D!5+"):'"%)'")}ˆ-<L…•
%'0<4",L.?")~
/%'0<4",L.?")A</%)o:XE0%'0<4",L.?")A</,H0
H,,)I"#%&50G"3-!"C!.1"O-!)'"#A%@>)!0%)-2•
H,%'050F->c%)-7%,C50G"3-!"
3. Kế toán chi tiết tăng, giảm tài sản cố định:
M0X-"#,)^"),N!>2%:H",)0%02%%'0<4",L.?")#‚O
H")#0H}#)0<L50F-~%'0<4",L.?")U
!"#10
/,)I,>2%:H",)0%02%%'0<4",L.?")b,H,9M8)7">2%:H"J',H,.1"J?
9M8)7"3-4"56A<eXf"#%'0<4",L.?")U
3.1 Đánh số tài sản cố định
H")<L%'0<4",L.?")5'3-(.?"),):O•0%'0<4",L.?")OM%<L)0F-%)o:
")D"#"#-(G"%K,");%.?")U0F,.H")<L%'0<4",L.?").*T,%02")'")%)o:%&"#
.L0%*T"##)0%'0<4",L.?")U•0.L0%*T"##)0%'0<4",L.?")>)Y"#8)["90F%
.!"#<eXf"#)!(5*-% D.=-8)40,C<L)0F- 0G"#J'>)Y"#%)!(./0% :"#<-L%
%)@0#0!"94:3-4"<eXf"#%V0.1"J?UL)0F-,N!")D"#%'0<4",L.?").B%)!")56
):g,")*T"#9H">)Y"#<eXf"#5V0,):")D"#%'0<4"O+0%028")7"UL)0F-%'0
<4",L.?")5'OM%%78)T8<L9!:#‚O")0=-,)D<L<K8W28%)o:OM%%)I%`J'
"#-(G"%K,");%.?").$,)_5:V0%'0<4",L.?")A")CO%'0<4",L.?")J'.L0%*T"#
%'0<4",L.?")J'.L0%*T"#%'0<4",L.?")% :"#")COU)@.H")<L%'0<4",L
.?")O'%)L"#");%.*T,#0D!,H,9M8)7"50G"3-!"% :"#J0F,%)o:XE0J'3-4"56A
%0F",):% !,I->)0,d"%)02%,•"#")*%j"#,*@"#J' '"#9-M,.*T,% H,)")0FO
J7%,);%,N!,H,9M8)7",H")["% :"#>)094:3-4"J'<eXf"#%'0<4",L.?")U
3.2 Kế toán chi tiết tài sản cố định ở bộ phận kế toán và các đơn vị, bộ
phận bảo quản, sử dụng
3.2.1 Xác định đối tượng ghi tài sản cố định:
'0<4",L.?"),N!X:!")"#)0F85',H,%'0<4",C#0H% ?5+",d"8)40.*T,
3-4"56.1",)02,U$8)f,Jf,):,Y"#%H,3-4"56>2%:H"#)0</8)40%)o:%&"#
.L0%*T"##)0%'0<4",L.?")UL0%*T"##)0%'0<4",L.?")5'%&"#J7%>2%,;-):'"
,)_")9!:#‚O,4J7%#H5K8J'8)f%S"#>“O%)o:UL0%*T"##)0%'0<4",L.?")
,C%)$5'OM%J7%%)$ 0G"#90F%J=Og%>2%,;-,C%)$%)`,)0F".*T,")D"#,)I,
"j"#.M,578");%.?")):g,5'OM%)F%)L"##‚O")0=-9M8)7"%'0<4"50G">2%J+0
")!->)Y"#%)$%H,) @0.$,S"#%)`,)0F"OM%):g,OM%<L,)I,"j"#");%.?")U
L0%*T"##)0%'0<4",L.?")JY)]")5'%&"#%'0<4",L.?")JY)]")#K"50="J+0
OM%"M0X-"#,)08)^J'OM%Of,.^,) 0G"#O'X:!")"#)0F8,C%)$WH,.?")OM%
,H,) 0G"#90F%A,C%)$>0$O<:H%J'%)-.*T,5T0^,)>0")%2%&J0F,"KO#0D%'0<4"
.CU$%0F",):J0F,%)o:XE0J'3-4"568)40%02")'").H")<L,):%&"#.L0
%*T"##)0%'0<4",L.?")U•0.L0%*T"##)0%'0<4",L.?")8)40,C>6)0F- 0G"#U
0F,.H")<L%'0<4",L.?")5'X:X:!")"#)0F83-(.?")%S(%)o:.0=->0F",f%)$
,N!X:!")"#)0F8.C")*"#8)40.4O94:%^")%)-7"5T0% :"#,Y"#J0F,")7"902%
%'0<4",L.?")%)o:")COA%)o:5:V0J'%-(F%.L0>)Y"#% S"#5g8U
3.2.2 Nội dung kế toán chi tiết tài sản cố định:
2%:H",)0%02%%'0<4",L.?")#‚O†78J'%)-%)78,H,,)I"#%&9!".d-,C
50G"3-!".2"%'0<4",L.?")bX:!")"#)0F8”/,)I,>2%:H",)0%02%%'0<4",L.?")
b8)P"#>2%:H"J'%/,)I,>2%:H"b,H,.1"J?<eXf"#%'0<4",L.?")U)I"#%&
9!".d-8)4"H")OR0902".M"#,N!%'0<4",L.?")% :"#X:!")"#)0F8J'5',j",I
>2%:H".$>2%:H"#)0</U'0<4",L.?"),N!X:!")"#)0F8.*T,<eXf"#J'94:
3-4"b")0=-9M8)7">)H,")!-Ub0J7(>2%:H",)0%02%%'0<4",L.?")8)408)H"
H")J'>0$O% !%]"))]")%j"#A#04OA)!:OP"%'0<4",L.?")% G"8)VOJ0%:'"
X:!")"#)0F8J'%)o:XE0%&"#"1094:3-4"A<eXf"#U2%:H",)0%02%8)40%)o:XE0
%&"#.L0%*T"##)0%'0<4",L.?")%)o:,H,,)_%0G-")*#-(G"#0HA#0H% ?)!:
OP"A#0H% ?,P"5V0U‚"#%)@0%)o:XE0J="#-‚"#L,A%)@0#0!"<eXf"#A,Y"#<-;%A
<L)0F-•U
!"#11
/,)I,>2%:H",)0%02%%'0<4",L.?")%V0"10<eXf"#A94:3-4"0F,%)o:
XE0%'0<4",L.?")%V0"10<eXf"#A94:3-4"")ŠOWH,.?")J'#K"% H,)")0FO<e
Xf"#J'94:3-4"%'0<4"J+0%&"#9M8)7"A#C88)d""["#,!:% H,)")0FOJ')0F-
3-4"<eXf"#%'0<4",L.?")UV0"10<eXf"#A94:3-4"%'0<4",L.?")},H,8)P"#
9!"A8)["W*b"#•~<eXf"#</••'0<4",L.?")%)o:.1"J?<eXf"#q.$%)o:XE0
%]"))]")%j"#A#04O%'0<4",L.?")% :"#8)VOJ09M8)7"3-4"56U
/,)I,>2%:H",)0%02%%V09M8)7">2%:H"j",IJ':)‚<1A8)P"#>2
%:H"Ob%)’J'</%'0<4",L.?").$)V,)%:H",)0%02%%'0<4",L.?")U)’,)0%02%%'0
<4",L.?").*T,578OM%94"J'5*-%V08)P"#>2%:H".$%)o:XE0X0–"902"8)H%
<0")% :"#3-H% ]")<eXf"#U—8)P"#>2%:H"A>2%:H",)0%02%%'0<4",L.?").*T,
%)`,)0F"b%)’%'0<4",L.?")}Oˆ-…‹˜~J'</%'0<4",L.?"))’%'0
<4",L.?")\:>2%:H"578,):%&"#.L0%*T"##)0%'0<4",L.?"),N!X:!")
"#)0F8U)’.*T,%)02%>2%)'"),H,8)d".$8)H"H"),H,,)_%0G-,)-"#J=%'0<4"
,L.?")A,H,,)_%0G-J=#0H% ?#-(G"#0HA#0H.H")#0H5V0A#0H% ?)!:OP"U)’%'0
<4",L.?"),•"#.*T,%)02%>2.$%)o:XE0%]"))]")#)0#04O%'0<4",L.?")Uj",I
.$#)0%)’5',)I"#%&#)0%j"#A#04O%'0<4",L.?")U#:'0 !.$%)o:XE0J0F,578
%)’%'0<4",L.?")X:!")"#)0F8,C%)$578</.j"#>6%)’%'0<4",L.?")U
/%'0<4",L.?")*T,Ob.$%)o:XE0%]"))]")%j"##04OA%]"))]"))!:
OP"%'0<4",L.?"),N!%:'"X:!")"#)0F8U•05:V0%'0<4",L.?"),C%)$XS"#
0G"#OM%5:V0</):g,OM%<L% !"#j",I#)0</5',)I"#%&%j"##04O%'0<4",L
.?")J',H,,)I"#%&#L,50G"3-!"
V. Kế toán tổng hợp tăng, giảm tài sản cố định:
1.Tài khoản sử dụng
‹„„%'0<4",L.?"))D-)]").$8)4"H")<L)0F",CJ'%]"))]")%j"#A
#04O%'0<4",L.?"))D-)]")%)o:"#-(G"#0HU
Bên Nợ:#-(G"#0H%'0<4",L.?"))D-)]")%j"#X:%j"#%'0<4",L.?").
0=-,)_")%j"#"#-(G"#0H%'0<4",L.?")U
Bên Có: #-(G"#0H%'0<4",L.?"))D-)]")#04OX:#04O%'0<4",L.?")U
0=-,)_")#04O"#-(G"#0H%'0<4",L.?")U
Số dư bên Nợ: #-(G"#0H%'0<4",L.?"))D-)]"))0F",Cb.1"J?
‹„Œ%'0<4",L.?")JY)]")8)4"H")<L)0F",CJ'%]")% V"#%j"#A
#04O%'0<4",L.?")JY)]")%)o:"#-(G"#0HU
Bên Nợ:#-(G"#0H%'0<4",L.?")JY)]")%j"#U
Bên Có:#-(G"#0H%'0<4",L.?")JY)]")#04OU
Số dư bên Nợ: #-(G"#0H%'0<4",L.?")JY)]"))0F",P"bX:!")"#)0F8
‹„‹2%,;-‹„‹
Bên Nợ:#-(G"#0H%'0<4",L.?")%)-G%'0,)^")%j"#
Bên Có:#-(G"#0H%'0<4",L.?")%)-G%'0,)^")#04OX:):'"% 4>)0)2%
)V")T8.‚"#):g,O-!5V0J',)-($"%)'")%'0<4",L.?")%`,C,N!X:!")
"#)0F8U
Số dư bên Nợ: #-(G"#0H%'0<4",L.?")%)-G%'0,)^"))0F",CU
2.Kế toán trường hợp tăng các tài sản cố định hữu hình
Tăng TSCĐ do mua sắm:
!"#12
Dùng trong hoạt động sản xuất kinh doanh:
*@"#)T8X:!")"#)0F8.d-%*9Š"#3-c.d-%*8)H%% 0$"A"#-‚"JL".d-
%*v\U
)0%j"#%)o:"#)Z!,)*!%)-2"2-\"M8>);-% &
T‹„„A‹„Œ"#-(G"#0H},)*!%)-2~
T„ŒŒ.*T,>);-% &
C„„„A„„‹AŒŒ„
)0%j"#%)o:#0H%)!")%:H""2-\"M8% `,%028
T‹„„A‹„Œ
C„„„A„„‹AŒŒ„#0H%)!")%:H"
2%,)-($"%j"#"#-‚"JL">0")X:!")
T•„•A•Œ„A••„
C•„„
*@"#)T8.d-%*JL"J!(A,j",IJ':,)I"#%&J!(#)0
T‹„„A‹„Œ
CŒ•„
*@"#)T8.|-%*9Š"#"#-‚"JL">);-)!:A,j",IJ':,)I"#%&#)0
%j"#")*% *@"#)T8.d-%*9Š"#3-c\A.‚"#%)@0#)0#04O"#-‚"JL"
>);-)!:C……™
Dùng cho hoạt động văn hóa phúc lợi:
)0%j"#%)o:#0H%)!")%:H"
T‹„„A‹„Œ
C„„„A„„‹AŒŒ„
2%,)-($"%j"#3-c8){,5T0.B)]")%)'")
T•Œ„}‹~
C•Œ„}Œ~
Tăng TSCĐ do đầu tư XDCB:
)0%j"#
T‹„„A‹„Œ
C‹•„"#-(G"#0H
2%,)-($"%j"#"#-‚"JL">0")X:!")}% &% *@"#)T8.d-%*9Š"#%0="
J!(~
T••„A•„•
C•„„
)0,){
*@"#)T8)V,)%:H" 0G"#9G"v\>)0")7".*T,#)0
T‹„„A‹„Œ
C••„A•„•A•ššAUUU
*@"#)T8,Y"#% ]")):'"%)'")9'"#0!:.*!J':<eXf"#O',)*!.*T,
X-(F%3-(2%%:H"%)]#)0%j"#%)o:#0H%VO%^")U!-.C%02")'").0=-,)_")
>)03-(2%%:H".*T,X-(F%U
Tăng TSCĐ do phát hiện thừa trong kiểm kê:
j",IJ':94"#>0$O>GJ'>2%5-7",N!)M0.‚"#>0$O>G.$):V,)
%:H",)^")WH,>?8%)@0%)o:%&"#"#-(G"")[",f%)$U
!"#13
%)&!X:.$"#:'0</<H,)},)*!#)0</~>2%:H",j",IJ':)‚<1
#)0%j"#"#-(G"#0H%S(%)o:%&"#% *@"#)T8
)0%j"#
T‹„„
C‹•„AŒŒ„A•„„AŒŒ›
2-.!"#<NXf"#J':<4"W-;%>0")X:!")%)]8)40% ^,)9/<-"#>);-)!:
J':,)08)^<'"W-;%
Tš‹œ,)08)^<4"W-;%>0")X:!")
C‹„•}„~
%)&!5',N!.1"J?>)H,
2-902%.1"J?<b)D-%)]9H:"#!(,):.1"J?.CU
2->)Y"#902%.1"J?,)N8)409H:"#!(,):,13-!",;8% G"J',1
3-!"%'0,)^"),S"#,;8902%.$We56U :"#%)@0#0!",)@We56#)0.1"T……‹
J7%%*A)'"#)C!")7"#0D)MA")7"#0!,Y"#U
Sơ đồ tăng TSCĐ do mua sắm
„„„A„„‹AŒŒ„‹•„}‹•„„~‹„„
i-H% ]")%)-O-!>)0.*!J':<eXf"#
„ŒŒ
!"#14
)-2
}"2-,C~
„„„A„„‹AŒŒ„
-!J=<eXf"#"#!(
•„„•„•A•Œ„A••„
j"#"#-‚"JL">0")X:!")
Sơ đồ tăng do xây dựng bàn giao
„„„A„„‹AŒŒ„‹•„}‹•„‹~‹„„
)0v\):'"%)'")
9'"#0!:.*!J':<eXf"#
„ŒŒ
)-2
„‘‹A„‘Œ
}"2-,C~
)Y"#%)Q!OB".0=->0F"
)0")7"
3.Kế toán thuê tài chính
3.1 Kế toán TSCĐ đi thuê và cho thuê theo phương pháp thuê hoạt
động:
3.1.1 Khái niệm
.0%)-G):V%.M"#5'>)Y"#%)-M,3-(="<b)D-,N!\8)40,C
% H,)")0FO94:3-4"J'<eXf"#%)o:.{"#)T8.‚"#3-(.?")U
,):%)-G):V%.M"#5'%VO%)@0,)*!<eXf"#J'Jˆ"%)-M,
3-(="<b)D-,N!\U :"#%)@0#0!",):%)-G\8)40% ^,)>);-)!:%)o:3-(
.?")U
3.1.2 Tài khoản sử dụng
G".0%)-G……„p%)-G"#:'0q
!"#15
G",):%)-G‘„‘AšŒ‘p%)-")78J',)08)^):V%.M"#%'0,)^")q
2%,;-……„
G"T#0H% ?%'0<4"%)-G"#:'0%j"#>)0%)-G
G"C#0H% ?%'0<4"%)-G"#:'0#04O>)0%)-G
LX*9G"T#0H% ?%'0<4"%)-G"#:'0)0F",P"%)-G
3.1.3 Phương pháp hoạch toán:
G".0%)-G)0%)-GA,j",IJ':90G"94"#0!:")7"A,)I"#%&
%)!")%:H"%0="%)-G>2%:H"#)0
ƒ0H% ?%'0<4"%)-G
T……„%)-G%)o:#0H% ?%)`,%2>)0):V%.M"#
ƒ)4"H")%0="%)-G% 4% *+,OM%5d"<eXf"#,):")0=->€
T„•‹„#0H,)*!%)-2
T„ŒŒ%)-2.*T,>);-% &
C„„„A„„‹AŒŒ„#0H%)!")%:H"
ƒ)["9/<L%0="%)-G% 4% *+,OM%5d"J':.L0%*T"#,)?-,)08)^
Tš‹œAš•„Aš•‹
C„•‹„
ƒ)0>2%%){,)T8.‚"#%)-G\8)40% 4,):.1"J?,):%)-G
C……„%)o:#0H% ?%)`,%25{,")7"
G",):%)-G)0,):%)-G>2%:H"8)4"H"),H,>):4",)08)^J':,)0
8)^):V%.M"#%'0,)^")U
ƒ)4"H")<L>);-)!:,):%)-G
TšŒ‘
C‹„•
ƒ)4"H"),)08)^,):%)-G
TšŒ‘
T„ŒŒ}‹~%)-2.*T,>);-% &
C„„„
ƒ)4"H")%)-")78%&):V%.M"#,):%)-G
T„„„A„„‹A„Œ„
Cœ„„
CŒŒŒ}„„~
)-%0="% 4% *+,OM%5d"J'<eXf"#")0=->€
ƒ)4"H")X:!")%)-")7"% *+,
T„„„A„„‹A„Œ„
CŒŒ›}œ~
CŒŒŒ}„„~
ƒ2%,)-($"%)-")78%&"#>€
TŒŒ›}œ~
Cœ„„
-L0,S"#>2%,)-($",)08)^J'%)-")78):V%.M"#%'0,)^").$WH,.?")>2%
3-4):V%.M"#%'0,)^")U
ƒ2%,)-($",)08)^
T™„„
CšŒ‘
ƒ2%,)-($"%)-")78
!"#16
T‘„‘
C™„„
3.2 Kế toán TSCĐ đi thuê tài chính
3.2.1 Tài khoản sử dụng
‹„‹%'0<4",L.?")%)-G%'0,)^")
2%,;-‹„‹
G"T"#-(G"#0H%)-G%'0,)^")%j"#>)0%)-GU
G"C"#-(G"#0H%)-G%'0,)^")#04O>)0% 45V0AO-!5V0U
LX*T"#-(G"#0H)0F",P"%)-G%'0,)^")U
3.2.2 Phương pháp hạch toán
L0J+0.1"J?.0%)-G%'0,)^")A%)-GJ=XS"#):V%.M"#<4"W-;%>0")
X:!")%)-M,.L0%*T"#,)?-%)-2%)o:8)*1"#8)H8>);-% &A>)0")7"
>2%:H"#)0
T%)-G%)o:)T8.‚"#>)Y"#9!:#‚O5B0%)-G
T‹„‹"#-(G"#0H%)-G%'0,)^")
T„ŒŒ}‹~%/"#"T%)-G
CŒ•‹%/"#"T%)-G
L0J+0.1"J?%)-GXS"#J':):V%.M"#"M8%)-2%)o:8)*1"#
8)H8% *,%028):g,"M8%)-2%0G-%)f.g,90F%A>2%:H"#)0
T‹„‹
CŒ•‹
j",IJ':):H.1"X?,)Jf,):%)-G%'0,)^")%&"#>€A>2%:H"8)40% ^,)
>)[-)!:J'%^")5B0%)-G8)40% 4
^,)>);-)!:XS"#,):.L0%*T"#50G"3-!"
Tš‹œAš•„Aš•‹
C‹„•‹
^")5B0%)-G8)40% 4JH:,)08)^<4"W-;%%&"#>€
Tš•‹}„•‹„~
CŒ„‘
4"T%)-G%&"#>€A>2%:H"#)0
TŒ•‹
C„„„A„„‹
TX'0)V",)*!,)-($"3-!Œ„‘
TŒ•‹
C„„„A„„‹
)0>2%%){,%)@0)V"%)-G
G".0%)G-% 45V0.B>);-% &)2%}"2-,C~,):9G",):%)-GA>2%:H"
#)0#04O%)-G%'0,)^")
T‹„•}‹~
C‹„‹
G".0%)-G,)(-($"3-(="<b)D-%'0<4"%)-G):g,O-!5V0
)-($""#-(G"#0H%)-G%'0,)^")%)'")"#-(G"#^!•
T‹„„
C‹„‹
)-($"#0H% ?)!:OP"%)-G%'0,)^")
!"#17
T‹„•‹
C‹„•}„AŒ~
)08)^% 4%)GO.$,C%)-M,3-(="<b)D-,N!X:!")"#)0F8.*T,
%^")J':"#-(G"#0HO+0)]")%)'")
T‹„„A‹„Œ
C„„„A„„‹
Sơ đồ kế toán đi thuê và cho thuê TSCĐ
„„„A„„‹AŒŒ„„•‹A‹•‹š‹œAš•„Aš•‹
%0="%)-G% 4% *+,„5d".?")>€8)["9/J':
50G"3-!".2"")0=->€,)08)^v\
„ŒŒ
%)-2
"2-,C
,)08)^%0="%)-G% 4% *+,% :"#>€
4.Kế toán tăng tài sản cố định vô hình
4.1 Kế toán tăng tài sản cố định:
4.1.1 chứng từ, thủ tục:
S(%)o:% *@"#)T8%j"##04OJY)]")A>2%:H"<eXf"#,H,,)I"#
%&J'%02")'"),H,%)N%f,>2%:H"%*1"#%`")*,H,"#)0F8Jf%j"##04O
)D-)]")U
JY)]"),•"#.*T,%)o:XE0,)0%02%%)o:.L0%*T"##)0% :"#
</
4.1.2 TK sử dụng
‹„ŒqJY)]")q,Cœ,;8‹
ƒ‹„Œ„3-(="<eXf"#.;%
ƒ‹„Œ‹3-(="8)H%)'")
ƒ‹„ŒŒ94"3-(="A9Š"#<H"#,)2
ƒ‹„Œ•")B")0F-)'"#)C!
ƒ‹„Œ‘8)d"O=OOH(J0%^")
ƒ‹„Œš#0;(8)‰8J'#0;(8)‰8")*T"#3-(="
ƒ‹„Œ›JY)]")>)H,
2%,;-‹„Œ
Bên Nợ"#-(G"#0HJY)]")%j"#U
!"#18
Bên Có"#-(G"#0HJY)]")#04OX:%)!")56")*T"#9H"
):g,X:% ^,)>);-)!:.NJL"U
Số dư bên Nợ"#-(G"#0HJY)]"))0F",C
4.1.3 Phương pháp hạch toán:
*@"#)T8O-!JY)]")XS"#J':v\)'"#)C!AX?,)Jf
%)-M,.L0%*T"#,)?-%)-2%^")%)o:8)*1"#8)H8>);-% &A>2%:H"
#)0
T‹„Œ
T„ŒŒ
C„„‹A„•„AŒŒ„
*@"#)T8O-!JY)]")XS"#J':v\)'"#)C!AX?,)Jf
>)Y"#%)-M,.L0%*T"#,)?-%)-2A>2%:H"#)0
T‹„Œ
C„„‹AŒŒ„AUUU
*@"#)T8.*T,%'0% TA902-%g"#JY)]").*!J':<eXf"#
"#!(,):):V%.M"#v\
ƒ)0")7"JY)]").*T,%'0% TA902-%g"#A>2%:H"#)0
T‹„Œ
Cœ„„
ƒH,,)08)^8)H%<0")50G"3-!".2"JY)]")")7"%'0% TA902-
%g"#A>2%:H"#)0
T‹„Œ
C„„„A„„‹AUUUUU
Sơ đồ kế toán tăng TSCĐ vô hình
„„„A„„‹AŒŒ„‹•„}‹•„„~‹„Œ
i{!% ]")%)-O-!>)0.*!J':<eXf"#
„ŒŒ
„„„A„„‹AŒŒ„)-2
}"2-,C~
!"#19
O-!J=<eXf"#"#!(
••„•„•A•Œ„A••„
j"#"#-‚"JL">0")X:!")
5.Kế toán tổng hợp các trường hợp giảm tài sản cố định hữu hình, tài sản cố
định vô hình
+ Trường hợp giảm TSCĐ hữu hình
Giảm TSCĐ thanh lý nhượng bán
)0#04O
T‹„•„0H% ?)!:OP"
T›„„0H% ?,P"5V0
C‹„„A‹„Œ#-(G"#0H
ƒ)08)^%)!")56")*T"#9H"8)H%<0")
T›„„)08)^%)!")56
C„„„A„„‹AŒŒ„AUUU
0="9H"%)-)‚08)250F-A,Y"#,f8)f%S"#>)0%)!")56
2-\"M8%)o:8)*1"#8)H8>);-% &
T„„„A„„‹A„‘‹A„‘ŒAUUUU#0H%)!")%:H"
Cœ„„)-")78%)!")56
CŒŒŒ}„„~)-28)40"M8
2-\"M8%)o:8)*1"#8)H8% `,%028A#)0%)o:#0H%)!")%:H"
T„„„A„„‹A„‘‹A„‘Œ
Cœ„„
-L0,S"#>2%,)-($"%)-")78J',)08)^%)!")56")*T"#9H".$WH,
.?")>2%3-4>0")X:!")
T™„„
C›„„
Tœ„„
C™„„
*@"#)T89H".d-%*9Š"#"#-‚"J!(X'0)V"%)]>2%:H"8)4"H")
8)40% 4"TJ!(X'0)V"
TŒ•„
C„„„A„„‹AUUU
){6 *@"#)T8%)!")56A")*T"#9H"XS"#,):):V%.M"#Jj")C!
8){,5T0
T‹„•#0H% ?)!:OP"
!"#20
T•Œ„ŒA•šš#0H% ?)!:OP"
C‹„„"#-(G"#0H
2-,C8)H%<0"),)08)^%)-")78,C50G"3-!".2"J0F,")*T"#9H"
"'(%S(%)o:3-(2%.?"),N!,;8% G"O'We56U
Giảm do chuyển thành công cụ, dụng cụ
*@"#)T8.!"#<eXf"#U
)0#04O,)-($"%)'"),Y"#,fXf"#,f
T„•‹„#0H% ?,P"5V0
T‹„•#0H% ?)!:OP"
C‹„„#-(G"#0H
2-<L.B>);-)!:")Q)1"<L8)["9/5d".d-%)]>2%:H"8)["9/,):.N
<L8)["9/5d".d-%^"),):,H,.L0%*T"#<eXf"#
Tš‹„Aš•„Aš•„
C„•‹}„~,)G")5F,)}<L8)["9/.d-<L>);-)!:~
Giảm TSCĐ do phát hiện thiếu trong kiểm kê:
2-,C3-(2%.?")We56"#!(,j",IJ':p90G"94"We56%)02-q>2
%:H"#)0
T‹„•}„~#04O#0H% ?)!:OP"
T„Œ›}›~"2-"#*@0,C5•08)409‚0%)*@"#
T•„„"2-.*T,8)‰8#)0#04OJL"
T›„„"2-\,)?-%/"%);%
C‹„„"#-(G"#0H
2-,)@3-(2%.?")We56>2%:H"#)0
T‹„•#0H% ?)!:OP"
T„Œ›}„~#0H% ?,P"5V0
C‹„„"#-(G"#0H
)0,C3-(2%.?")We56>2%:H"#)0
T„Œ›}›~A•„„A›„„
C„Œ›}„~
Sơ đồ thanh lý, nhượng bán TSCĐ
‹„„A‹„Œ›„„
0H% ?,P"5V0,N!
‹„•
0H% ?)!:OP"
„„„A„„‹AŒŒ„
,)08)^%)!")56A")*T"#9H"
„ŒŒ
!"#21
)-2}"2-,C~
+Trường hợp giảm TSCĐ vô hình
*@"#)T8>)0.d-%*J':,Y"#%(50G">2%.H")#0H5V0JY)]")AWH,
.?")5'JL"#C8")Q)1"#0H% ?,P"5V0,N!JY)]").*!.0#C8JL"A>2%:H"
#)0
T‹‹Œ
T‹„•
T›„„
C‹„Œ
*@"#)T8>)0.d-%*J':,Y"#%(50G">2%.H")#0H5V0JY)]")AWH,
.?")5'JL"#C85+")1"#0H% ?,P"5V0,N!JY)]").*!.0#C8JL"A>2%:H"
#)0
T‹‹Œ
T‹„•
C‹„Œ
Cœ„„
*@"#)T8>)0#C8JL"50G"X:!").H")#0H5V0JY)]")AWH,.?")5'
JL"#C8")Q)1"#0H% ?,P"5V0,N!JY)]").oO.0#C8JL"A>2%:H"#)0
T‹‹‹
T‹„•
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Sơ đồ kế toán giảm TSCĐ vô hình
‹„„A‹„Œ‹„Œ
0H% ?,P"5V0,N!
‹„•
0H% ?
„„„A„„‹AŒŒ„)!:OP"
)08)^%)!")56A")*T"#9H"
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)-2
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VI. Kế toán khấu hao tài sản cố định :
1. Khái niệm
);-)!:5'J0F,%^")%:H"J'8)["9/OM%,H,),C)F%)L"#"#-(G"
#0HJ':,)08)^>0")X:!")3-!%)@0#0!"<eXf"#,N!U
2-WoOW‰%3-!")F#0D!)!:OP"J'>);-)!:>);-)!:5'90$-
)0F"9Š"#%0="#0H% ?)!:OP",N!J':,)08)^U
2. Phương pháp khấu hao TSCĐ hữu hình
);-)!:.*T,% ^,)%)o:8)*1"#8)H8.*@"#%)ž"#A%)@0#0!">);-)!:
.*T,*+,%^")")*<!-
ƒ)',e!AJ7%>02"% {,‹…‹‘"jOU
ƒH(OC,%)02%9?š„‹"jOU
ƒ)*1"#%0F"J7"%40„…"jOU
ƒ)02%9?Jj"8)P"#‘„…"jOU
I,% ^,)>);-)!:% -"#0H% ?,P"5V0
9]"))Š"#"jO,N!ŽWa5F>);-)!:")!")
,N!
);-)!:.*T,% ^,)%)o:<LX*#04OXd",C.0=-,)_")
a5F>);-)!:")!")Ž%a5F%)o:88.*@"#%)ž"#W)F<L.0=-
,)_")
a5F>);-)!:„
.*@"#%)ž"#ŽW„……Ÿ
%)@0#0!"<eXf"#
)@0#0!"<eXf"#,N! F<L.0=-)'")
2"•"jO „A‘
G"•.2"š"jO}•"jO % Žš"jO~ ‹A…
G"š"jO}%¡š"jO~ ‹A‘
);-)!:%)o:<L5*T"#A>)L05*T"#<4"8)|O
I,% ^,)>);-)!:<L5*T"#vI,% ^,)
% :"#%)H"#,N!ŽW
% :"#%)H"#}"jO~9]")3-["„
I,% ^,)#-(G"#0H
9]")3-["„†Ž
%)o:,Y"#<-;%%)02%>2
3. Chứng từ, thủ tục
!"#23
&"#>€):V,)%:H"}%)H"#A3-6~.$%)-7"%0F"% ^,)>);-)!:)'"#%)H"#J'
WH,.?"),)^")WH,,)08)^>);-)!:,):%&"#.L0%*T"#,)?-,)08)^>2%:H",d"578
94"%^")J'8)["9/>);-)!:U
4. Tài khoản sử dụng
‹„•)!:OP",C•,;8‹
ƒ‹„•„)!:OP")D-)]")
ƒ‹„•‹)!:OP".0%)-G
ƒ‹„•Œ)!:OP"JY)]")
ƒ‹„•œ)!:OP"9;%.M"#<4".d-%*
2%,;-‹„•
Bên Nợ :0H% ?)!:OP"%'0<4",L.?")X:#04O%'0<4",L.?")U
Bên Có:0H% ?)!:OP"%'0<4",L.?")%j"#X:%^")>);-)!:%'0<4",L
.?")J',H,"#-(G"")[">)H,U
Số dư bên Có: 0H% ?)!:OP",N!%'0<4",L.?"))0F",CU
5. Phương pháp hạch toán:
:"#>€,j",IJ':94"%^")J'8)["9/>);-)!:8)f,Jf,):):V%
.M"#"':%)]<L>);-)!:.*T,%^")J':,)08)^):V%.M"#.CU
Tš‹„}•~);-)!:b8)["W*b"#<4"W-;%
Tš•„}•~);-)!:b9M8)7"9H")'"#
Tš•‹}•~);-)!:XS"#% :"#3-4"56\
T›„„);-)!:.0%)-G
T‹•„);-)!:8)f,Jfv\
C‹„•}„A‹AŒ~/"#<L>);-)!:
‚"#%)@0#)0T……™
-L0"0G".M):V,)%:H">=%:H"%^")>);-)!:XS"#J':):V%.M"#
Jj")C!A8){,5T0<`"#)0F8
T•Œ„}Œ~
T•šš
C‹„•
*@"#)T8<eXf"#"#-‚"JL">);-)!:
\S"#.$O-!<KOAW[(X`"#.*!J':<eXf"#
)0%j"#
T‹„„A‹„Œ
C„„„A„„‹
‚"#%)@0#)0C……™
\S"#.$% 4"TJ!(,):.d-%*9Š"#JL"J!(>2%:H"#)0
TŒ•„AŒ•‹
C„„„A„„‹
‚"#%)@0#)0C……™
\S"#.$,):.1"J?9G""#:'0J!(JL">);-)!:A%S(%)o:%)@0)V",):J!(>2%:H"
8)4"H")J':
T„‹›,):J!("#K")V"
T‹‹›,):J!(X'0)V"
C„„„A„„‹
Sơ đồ kế toán khấu hao TSCĐ
!"#24
‹„„A‹„Œ‹„•š‹œAš•„A
š•‹
%)!")56")*T"#9H".?")>€% ^,)
<L.B
›„„
#0H% ?,P"5V0
VII. Kế toán sữa chữa tài sản cố định:
1. Phân loại công tác sữa chữa tài sản cố định
:"#3-H% ]")<eXf"#A%'0<4",L.?")9?)!:OP"J')*)Q"#%&"#9M
8)d"U$.4O94:,):%'0<4",L.?")):V%.M"#9]")%)*@"#% :"#<-L%3-H% ]")<e
Xf"#A,H,X:!")"#)0F88)40%02")'")%)*@"#W-(G"J0F,94:X*¢"#J'<e!,)D!%'0
<4",L.?")>)09?)*)Q"#U
j",IJ':3-(OY<D!,)D!%'0<4",L.?")%)],Y"#J0F,<D!,)D!#‚O‹
5:V0<!-
e!,)D!%)*@"#W-(G"A94:X*¢"#†'):V%.M"#<e!,)D!")QA):V%.M"#
94:% ]A94:X*¢"#%)o:(G-,d-3-4"56")ŠO.4O94:,):%'0<4",L.?")):V%.M"#
9]")%)*@"#U],Y"#J0F,%02")'")%)*@"#W-(G"A%)@0#0!""#K"A,)08)^>)Y"#5+"
"G">)Y"#8)40578X`%:H"U
e!,)D!5+"!"#%^"),);%>)Y08)f,):g,"["#,;8A,40%V:>)0%'0<4"
,L.?")9?)*)Q"#):g,%)o:(G-,d-3-4"56>c%)-7%.4O94:"j"#5`,<4"W-;%J'
):V%.M"#,N!%'0<4",L.?")U
2. Phương thức tiến hành sửa chữa:
)*1"#%)I,%`5'O\:!")"#)0F88)40,)0 !,H,>):4",)08)^")*,)0
8)^"#-(G"J7%50F-A")[",Y"#•UY"#J0F,<e!,)D!,C%)$5'X:9M8)7"3-4"56A
9M8)7"<4"W-;%8)f,N!X:!")"#)0F8%)`,)0F"
)*1"#%)I,%)-G"#:'0\:!")"#)0F8%/,)I,,):,H,.1"J?"#:'0.;-
%)d-):g,#0!:%)d-<e!,)D!J'>6)T8.‚"#<e!,)D!J+0.1"J?% {"#%)d-):g,
")7"%)d-UT8.‚"#"'(5',1<b.$X:!")"#)0F83-4"56A>0$O% !,Y"#%H,<e!
,)D!%'0<4",L.?")U
3. Công tác lập kế hoạch và lập dự toán sữa chữa tài sản cố định.
C%)$%)`,)0F">2):V,)<4"W-;%.{"#%)@0)V"J'<eXf"#%L0*-"#-(G"
J7%50F-"#!(%&>)0578>2):V,),);%5*T"#)•% T>c%)-7%J'<e!,)D!%'0<4",L
.?"),N!X:!")"#)0F8U)0<eXf"#,H,%^")"j"#,N!8)[")F3-4"56<e!,)D!A
!"#25
