giải pháp hoàn thiện công tác hạch toán và quản lý tscđ tại tổng công ty cơ khí xây dựng
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (349.65 KB, 66 trang )
!
"# $%&'()*+&#, /.
"# {-"#043-51/
6,,-07,8$*"#&#, 5,9 �
:,; -<$3,*)=#/,',#7,
#/,(,>)&#, 5,; ?.253"#
$0@-5, --# * #A !58
BC,958$.1,%#5A,(
5, $5B;,2&#, 6,D%#'*)
-*#>*E&F,*G.%#'*)-*E&F,
#4-%(H12&#, <.4$/%I
J2,0&-)0K117,,*$11E
&F,0#*G',.E#L#0.E&F,C.I0<".2
$6,"# -,2.M*0:
<B#3290N*)6,,-0K4,4..<OM
9.2530-;,,B;#/,(
P.2K@3*"#4,25);,#E&F,'
&Q,B5J%#5A,"#)9 &#GR
6,2 $2,,.BCO5A,',#0 -",
-6,2%I"#B)4,"#2
&#, 45,0:,;.2BC 7,*5/,%*6
9"#&#, 6,%#5#,(
S
N,6, JP'&8,TUV*/N,6,B)
58/W/9'&8,04*/ BC, 2)4,25#
--6,2 $2<$$"#6,(#
*/%2518.N,6, JP'&8,0BC$.9O)6,
2 $2N,6,05L, $=XAY,)8
B),&Z1"#6,2[,\U'*8,O.]"#22
/'.G, $20^*X*&A_
`a-6,22N,6, JP'
&8,b(
c7,:*#.<_
(I,2(
(8$N=2%IN,6,
JP'&8,(
(d.2.-6,22%I
N,6, JP'&8,(
e
!"#$%&
1.1.Một số nét cơ bản về TSCĐ
#(f2-*_
3$/,9 &#, .42
,:8 $B=#/,0BC,#/,B-#/,(
L,B-#/,4,25)0;,#E&F,'&(^
$/ $2J-g$ehijehhkjglW0
.4"mM#_
l >>BCCJ $5,B,#K-E
&F,4(
l dJ#5#<"#.BC92*/2
2,(
l 4;,#E&F,KS7*5(
l 4,J#5KSh(hhh(hhh:,5(
(@3*"#
#*,# ?9 &#(f#*,#
%2519 �#*G,25"#4BC3
&K,.<.J &#(f2)BC,#/,0,L
,12#<$OBR,([L,@3*4
B,)$-N=2K 'J,2) '
2$2N,C.(
(H#5G"#5,&#,
k
,>)&#, 5,%251:.2
53(n#, 43R043J0,2543 6,)B,
#5G"#1 6,34R([;4*294
332BC,#/,2.M**X<"#
,B;&Y,([B4,#5G%#5A,5,9
&#(H-7,B;,N*)0',#BC,09'&8,>.@
*/5,L,-.2.4J^37,7,#
/,05#.M*BC,#0,207,85#
55B;,0 -&#, .25308-,o#F
)B)0,4..<-;,<,B;#/,(
J1#5G%#5A,4"#06,22G
R.B8-*/2 #A0C.I343B;,9^
&p>*>2$/,7,,*BC,,25011E&F,
#*G"#(K443,O.&#, %IE&F,
*/24-%(
#(q'
n5,&#, 4)123-0J
<B06,&F,11E&F, 2#3C-
%I20<>.9$.K,4*^L,@
5B,(U+2.'42&F, 2#)6,2
2%I(
• ^123- $C.)J<B0/BC
#_
m
lL1_W#,:*/L,B-#/,
412F34"M,25;,#E&F,^
$/%(/,:*_
r[E# $5O_,*26,519'&8,(
rU2*4$_,:*/*2*4$&Y,
9 &#B*2*4$&Y,0*2*4$
6,20&'6,,-s
rqB,-0$05&Z_,:*2.B,-
B;,>0B;,t0B;,/0B;,,s2$
5&ZB-,-B)07,6,s
r$&F,F%I_,:*2$0&F,F.FF%
IB$-E0*2J0*2u#9s
rHB;''7*0O*-.M*(
r.OC_,:*&Y,<.OC6,
/,070,D072s
r 2_,:*L,B#BC%.2
5B5#02.M*,-02*6 !
s
l61_L, 6,4,2512
B,92BC,25&&#, >*,L0E&F,
5,9 &#(/61,:*4_
rgE&F,_,:*/.J8$*&#,
X5#%#58$.$E&F,#,:*_5#3
4BC%E&F,'C..2.0.JY,
*@v,0#.*@0-.J5B)s
w
rg.2_2.J8$&#, X5#3
4%.2(
rW%0v,2,$_2.J8$*&#,
X5#34BC2%2,0v,2,$(
r[X-,2_2.J8$*&#,
%#)-*#X-,2(
rq<***2J_/2.J*8$&#
, X5#34BC.<***2J(
rd.x.,BC,%_2.J8$X5#
3&#, 4BC,BC,%8-6,-
B,.x. #20,.x.9.M**)(
r61 2_W#,:*L,61 2B#
BC%#.25B_%@BC,0%
0%E&F,C.:,s
• ^%L
l84_L,9'&8,*#>*@$v,
,:"#&#, &,'2.0&#"#,',v,
,:8N,0,:&#s
l_cBC.'_
r/,_L,"#2
23E&F,5,*/;,#^C.:, I $(
rJ_8'80L,
*&#, 4%E&F,0G%Ly/&#,
$X5$C*#4(
• ^,1_
i
l*#>*09'&8,v,BC.,'2@.
5
l*#>*09'&8,v,,:#(
l,4.&#v,-(
• q'^6,&F,11E&F,
l&Y,5,9 &#_'#,8$
E&F,5,2/,9 &#"#([L,
>/.5J #.J9 &#(
l&Y,*FJ.OC08, 0#%.G_
L,&&#, %IE&F,2*FJ.OC08
, #0%.G,5,&#, (
l%/,L/B)_L,&#
, %/0,L/2 2@,L/B)^
%"#%#B)4M*%(
(2,2
5,*A5B;,C..BC2,2^,,2,2
5G(n0-,N.*.2BCkD
,25"#,,20,25#*G,25G_
d25Gz[,,2{d25#*G
|[,,2L1_#,:*/2.J*&#
, .R5#34BCJ$;3*B#45,
2}#,E&F,(?^K,F30K,2=1
0,,2yBC92 2#(F3_
l*#>*#,:**#*)*#Q_
~
! "#$ %&"'()*(+","*-(. / ,01
23 ()"*2456
) 7 28(+"9:
5BG,C.*#5*5,4.
! "#$ %&1");,"*-(. /,012456
#<"()"*
28(+"9:
5B;,C.L1*#)1=5#N
! "#$ %&=80>,"*-(. 7 /,012456
?; ()"*28
@A:
l&/.9'&8,8*,#_
! "#$ %&B*,01(C$D"
. EF#5B "*247-*"C:
l&<W,#
! "#$ %&0))7$G,012456
lBC.BC3$
r[$2/.
! "#$ %&= HAI,012456
3=+0- =
B*
JK/ ?:
r[$2.F/
f3,L#22.F/
1,,20,25G #! $BC,^N"#
•
.(2.JN*)5B) &Y,BC.258$..J
&#* 6,J,,2(
l,4.�@,B,0-5C0,4.
&#_[,,2J^,252,28$"#a/:,,#
Y,2.JN*)5B) &Y,(
|[,,2J_.2,25C.I"#
;3* <([$,25C.I"#
#,25-"# #231
,,2,^,25-"# #23(
.J.2#<%#58$.$/,JBCJ
,,2"#(
|[,,2"#61/2.J8$.R5#34
BC61J$;3*B#4E&F,^&8J(
l*#,
! "#$ %&"L*(+"23 ,"*-. / ,01
) "()"*28:2456
l5B;,C.%E&F,BC*#Y,E# $5O51
,25%E&F,.BC925,-,6
1(
l[,,2611K5#NBC92,,B5#
NL15(
l61BCB).BC$@,_
! "#$ %&=80>7M",012456
lBC5#K//&#, _[,,2/.J.2
58$.@BC.'N^=C.I%2JK '
€
$ $9'&8,09E,-*3$MB#4E
&F,^&8J(
[,,2"#2-4&#, D#N 2
,20E#L#',.@2,]N,*//."#(f
#N,,20&#, ..,5p7=#N
92D,,20,J#5G0 #! $"#
.2 .;N2(
'()*+, /(0,12,314
()HN5O
^$/ $2-0 $2BC^&p52
#_
| eSS`L1b_ BC&Y,3.2
,,J#"#/L1/%L"#&#
, -40$/,7,,*5, ?(
WC_.2, F*7,L1^,
,2*#>*09'&8,0..2s
W4_q22, F*,*L1^
,,J##I0BC,203s
nBC_[,,2L1-4
eSS$i .e#'_
feSSe_[E# $5OfeSS
feSSk_U2*4$
feSSm_qB,-05&Z
feSSw_$&F,F%I
feSSi_''7*0O*-.M*
Sh
feSS•_ 2
| eSe`Jb_ E&F,3.
2/,,2J-40$/,7,,*
5, ?( BC*$^K,K,
(
WC_q2,,2&7,*
W4_q2,,2#,&,*&5
@*#(
nBC_[,,2#,&(
| eSk`61b_ eSkBCE&F,3
^&p11$/,7,,*-4^,,2"#6
1(
WC_[,,2"#617,*(
W4_[,,2"#61,*5, ?
nBC_[,,261-4(
eSk$i .e#'_
feSkS_gE&F,
feSke_g.2
feSkk_W%v,2,$
feSkm_[X-,2
feSkw_q<***2J
feSki_d.x.,.x.BC,%
feSk•_61 2
SS
| eSm`a#*Gb_nY,3^&p11-40
$/,7,,*#*G"#/-4&#, 5K
,>
WC_q22, F.2*,*,25#*G
"#BC,20#I(
W4_q22, F*7,,J#5#*G"#
&5J #02,27,s
nB4_d25#*G"#-4
eSm.'Jk .e_
feSmS_a#*GL1
feSme_a#*GJ
feSmk_a#*G61
W40 $2GE&F, hh€`,: #
b3^&p111E&F, #(
WC_q22, F7,,: #
W4_q22, F*,*,: #(/..
50#0<B0*#>*s
nBC_ #-G
[,5#5,%25120 $2GE&F,*/
24%#BfhhS0fkkS0fkme0fSSS0fSSe0fSSe0fie~s
J7*K P"E
#(a27,L1
L1"#&#, 7,&5,'B7,
&*#>*09'&8,0..2sf$2<7=K,5B;,C.F
33,N.YC.(F3_
Se
|5B;,C.*#>*v,"L_
7=2=,K%#0 $2,2O2#_
WS0d7,,,2_
[C eSS_,,2
[CfSkkSkke_$dd<BC 5K
4fkkS_N,B#5,B;2
4fSSS0SSe_#2,# 3.JN*)
We0f$37,,:B,=,^O,,,2
[CfmSm_$&Y,%!<B.2533<B
[CfmkSmkSe_$&Y,%!.OC3<B
[CfmmS_<Bv,,:9'&8,
4fmSS_,7,,: &#$<B
&Y,/, &#
[$&#, &Y,,: #3*#>*
WS0B,8B5
We04fhh€
[$&#, &Y, D<,O2S1,:
&# 6,N(
)L,*&#, *#>*v,%!.OC&Y,
/,.OC6,/,0 $2Q,,2O2B,8B50
D 2,,2"#L,#,:*$dd<(
|5B;,C.*#>*v,#&
f$2D.2O27,,,2
[CfeSS_[,,27,*
[CfSkkSkke_$dd<BC 5K
Sk
4_#&3*#>*
f#2#&0?^ $E&F,,:
<B0 $2*),O2e $3,:B,=,B5(
|5B;,C.*#>*.%#>.@5,;,#&&9'&8,
,#(
l5B)$ $2.C..J*#>*.J5B)&Y,
[CfemSemSS_.C..J8$
[CfSkkSkke_$dd<BC 5K
[CfkkS0fkmS0fSSS0fSSe(
lf,-*0B#E&F,0 $2,7,,,J#
(
[CfeSS$K,_,7,,,2
4femSemSS_ $3.J*#>*
:,; $3,:<Bv,Ha
[CfmSm0mmS0mkSmkSe_,,*,:E&F,
4fmSS_,7,,: &#
|5B;,C.7,&8$
f/.93.M*0 $2,2O
2#_
WS0q2,23
[Cfike_,28$"#.M*
4fSwm_.M*K/.93
4fSww_P .M*33
We0d7,,,2^,J#9
[CfeSS_,,2
Sm
4fwSe_&#,298$
|5B;,C.7,&2#*,#,4.&#,4.
f$2,7,,4.,,2_
[CfeSS_,,2^,2B#$dd
[CfSkkSkke_$ddBC 5K$4
4fmSS$&#_,25,4.
|5B;,C.,4.&#) 2_
[CfeSS_,,2,2 6,4$dd
[CfSkkSkke_$dd<B,=,
4fSe•0feee_d,*,4.&#B,
=,)N,,2#2
|5B;,C.7,&3K6,F&F,F
l6,F&F,FG*)B#E&F,
[CfeSS_,7,,,2,J#8$
4fSwkSwkS_,,*,28$6,F&F,F(
l6,F&F,FXE&F,
[CfeSS_,7,,,2,28$
4feSmeSmS_,25X.'N
4feme_,25GB#5K.J
|5B;,C.7,&2,2
WS0q<-7,,,2
[CfeSS_,7,,,2
4fmSe_.<-2,27,
We0q<-7,#*G$4
[CfmSe_.<-2,27,,25#*G
Sw
4feSm_,7,,25#*G
|5B;,C.7,&BC$@,-5C
[CfeSS_,,2BC-5C0$@,
4f~SS_,7,. 2
|5B;,C..2-K#5, 3* _
l[$&R4B#,N17=,'7,3,N([$
4#,E&F,1<5JN, #_
[Cfie~0fimS0fime_,7,.J%#
4feSmeSmS_,7,,25#*G
l[$K#"# 212"$(
5,;,#;C"$0 $2,_
[Cfhhe_,^,,2
f5 $2,_
4fhhe_,^,,2
l[$B#5p,'_$ 6,92BC"12
%#"%.5%#JY,.39EI(5,
;,#4 $2,_
[CfeSS_,,2
4feSm_d25#*GK#
4fkk•fkk•S_,25G"#K#(
(a2,*L1
|5B;,C.BC,2
WS0P2NBC,2
[CfeSmeSmS_,25#*G! $"#BC,2
[Cf•SS_,25G"#BC,2
Si
4feSS_,,2BC,2
We0q2,2BC,2
[CfSSS0SSe0SkS_N,,2#2
4f~SS_,2BC,2B#4$dd
4fkkkkkkS_$dd<5#./.
Wk0q22.JBC,2 2E#L#0'5#,((
[Cf•SS_.C..JBC,2
[CfSkkSkkS_$ddBC 5K
4fkkS0SSS0SSe_.JBC,2
|5B;,C.#ILB1_
WS0P2NB,8BBC,2
We0:#I_
[CfSSS0SSe_:v,
[CfSwe0Swk_:-0&F,F.
[CfSkS0Sk•_.,B;*#
4f~SS_.#I
4fkkkS_$dd./.
Wk0.C..J#I8*#,
[Cf•SS_.J#I8$.2
[CfSkkSkkS_$dd<BC 5K$4
4fSSS0SSe0kkS0kkms
|5B;,C.,*&36,F&F,FR_
l[$,25GR0 $2y.'N.J &#
[CfeSmS_,25#*G! $
[Cfie~_.J9,
S~
[CfimS_.J2,
[Cfime_.J%I&#,
4feSS_,,J#,*
l[$,25G)yB#.J55B)3.'N&<
.J &#
[CfeSmS_,25#*G! $
[CfemeS_,25G
4feSS_,,2
l[$G*)B#E&F,_
[CfSwkS_$.
[CfemeS_$^*E&F,
4feSS_,,2
|d*&,4. &#_
[Cfeee0Se•_,25,4.&#
[CfeSmS_,25#*G
[C@4fmSe_.<-,25,4.),J#5
G
4feSS_,,2
|d*&5,4._
[CfeSm_,25#*G
[CfmSS_,25G
4feSS_,,2
q<-,L#,25,4.O,25GO5 $2
,_
[CfmSS_,25#*G
S•
4fSSS0SSe_5,#v,
4fkkk•_B#5
|5B;,C..2-$5, 3*_
l[$X5p,'$_
[CfeSmS_d25#*G
[CfSk••0kkm_.<2'.:B;,
[CfmSS_g$,* &#
[Cf•SS_J.J 2
4feSS_,,2
l[$B#5p,'_
[CfeSmS_,25#*G
[CfSk•S_,25G
4feSS_,,2
OI_)&#, J$dd^.B,.2.58$.0
$22, F7,,*L1Q,$B,8B
2&#, J$dd^.B,.2. 5K0D 2
$dd< 6,25,*,/.,,2
BC,2##I.<,4f~SS`. 2b#,:*
dd<5#,^N,,2#2
1.2.3.Hạch toán biến động TSCĐ vô hình
#(a27,61
|7,&*#>*_
WS0q2,,2617,*_
[CfeSk_,,2*#B#4$dd
[CfSkk_$,J#5ddBC
S€
4fSSS0SSe0kSS0kkSs_N,,2#2*#,
We0f$3,:B,=,$E&F,,:"
L
|7,61&BC.@,4.0,4.
�BC-50$@,_
[CfeSk_,7,,,261
[CfSkk_$ddBC 5K$4
4fmSS_,7,,: &#
4feee0Se•_,4.&#
4f~SS_-5C$@,
|7,61&BC1%#*/%251
lf.22.J,=0.253 $2,_
[CfemSemSe_.C..J8$.2
[CfSkk_$dd<BC 5K
4fSSS0SSe0kkS0kkks
lf $O%251_
[CfeSk_,,261
4femS_ $3.J
l:,; $3,:$E&F,"L
[CfmSm0mkS0mmS_,,*,:E&F,
4fmSS_,7,,: &#
(f$22, F,*61
[1,025B;,C.,*61 $2.2
B,8B,*L1(
eh
f9x-*#>*@E&F, 6,-%v,
-@@ 6,"3<B0&#, 4
3@(7=;,# -F30
-@BC.'J
/,(
#(q'-J/,
|J/,J&F,5,&6,%#-
*2*40$0.B,-32 25
C.:,,L#(H80J
-*483,#.<)5"5CJ,>
)%L"#(gL433,#;
(^M*8hi`b(6,B;,25B;,C.#
'B;,&Z$C.:,J_
lW3,#%L $;
(
l;3* <04%8#A*#
)*=,2B)J.,25C.I;(
l;$*.<);,#E&F, $"#
&Y 6,483,#%L(
l;3* <0,25-"# #2
3$*.<),25C.I"#(
l/&Y,*D44 7,E
&F, 6,<48#N0E#L#)(
eS
|/,- 6,*XM
J0/&,"#C.:, 6,483,#.<)5"
5CJ,>)%L(
(a2J
|•_
lf7=2=,K%# $2,
[CfeSe_,,2;3*
[CfSmeS_X.5$X5,#< ?
[CfSkk_$dd$4
4fkme_N,.5
l5,%251E&F,$5J #"#
J $2,_
[Cfie~m0imSm0imem
4feSme
l ?5 $2,_
[CfkSw_.<C$5
[Cfkme_.<C55B)
4fSSS0SSes
lf $OC.:,4e5B;,C.95#_
5B;,C.S_[$5
[CfeSme
4feSe_,,2
[$B#5J" #1.5J #‚J.J
&#(
ee
5B;,C.e_[$BC,#%L@
BC*#0 $2,_
lf$3,,2_
[CfeSS0eSk
4feSe
lf$3#*G
[CfeSme
4feSmS0eSmk
l[$.5*
[CfeSS0eSk_.<,255*
4fSSS0SSe_.<,255*
|•_
lf,# $2,_
[Cfee•_,25G
[CfeSmS0eSmk_,25#*G$4
4feSS0eSk_^,,2
4femS_3,259'&8,#,
l ?.2BC0 $2,_
[CfSSS0SSe0Sk••s
4fwSw
l:,;92,25,"#<.BC:&<0 $
2,_
[Cfikw
4fee•
ek
l ? $3.J&#K/,f
€SS392X+2/, &# 2(
lf $OC.:,_
5B;,C.S_[$3,#%L_
:,25,_
[Cfikw
4fee•
[,X ?_
[CfSSS0SSe
4fwSw
[$BC*3%L
[CfSSS0SSe
4wSw
5B;,C.e_$
[CfeSS0eSk_^,25G
4fee•
(a2/,
|•_
7=C.:,2.J 24%#$
-,30&]0>.@(( $2,ƒ
l[$ 6,%2)_
[Cfie~0imS0ime_?-3E&F,/.
4fSSS0SSe0wwS0kk••s
l[$.5)5 ?0 $2,_
WS0q2.5
em
[CfSme_.5
4fSSS0SSe
We0q=, $3&.5K, ? $2
[Cfie~0imS0ime0emS
4fSme
OI_0 $2G.^&p,25
/,fhhS`,b
lf0 $2,ƒ
[CfhhS_^,25"#
lf50 $2,_
4fhhS_^,25"#
|•_
l.J_
[Cfikw_.C..J
4feSmS0eSmk_ #
4fSSS0SSes_.J 2
lK/,/,
[CfSSS0SSe0SkS0Sk•s
4fwSw
l$./.$4
[CfwSw
4fkkkS
QJ(+"
#(f2-*.B,.2.J
ew
