{"id":1401,"date":"2021-06-25T17:11:05","date_gmt":"2021-06-25T17:11:05","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=1401"},"modified":"2026-04-15T09:19:46","modified_gmt":"2026-04-15T02:19:46","slug":"depreciation-la-gi-va-co-gi-khac-so-voi-amortization","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/kien-thuc-kinh-te\/depreciation-la-gi-va-co-gi-khac-so-voi-amortization","title":{"rendered":"Depreciation l\u00e0 g\u00ec v\u00e0 c\u00f3 g\u00ec kh\u00e1c so v\u1edbi Amortization?"},"content":{"rendered":"\n

Depreciation l\u00e0 thu\u1eadt ng\u1eef \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn trong ng\u00e0nh k\u1ebf to\u00e1n, n\u00f3i v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1, ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ee7a t\u00e0i s\u1ea3n kinh doanh trong th\u1eddi gian s\u1eed d\u1ee5ng n\u00f3. V\u1eady depreciation l\u00e0 g\u00ec, n\u00f3 c\u00f3 vai tr\u00f2 nh\u01b0 th\u1ebf n\u00e0o trong ho\u1ea1ch \u0111\u1ecbnh kinh doanh? S\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a depreciation so v\u1edbi amortization?<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Kh\u00e1i ni\u1ec7m Depreciation <\/strong><\/h2>\n\n\n\n

Depreciation l\u00e0 thu\u1eadt ng\u1eef ti\u1ebfng Anh, d\u1ecbch ra c\u00f3 ngh\u0129a l\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u00e1c nh\u00e0 kinh t\u1ebf h\u1ecdc, c\u00e1c nh\u00e0 k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng xuy\u00ean trong nghi\u1ec7p v\u1ee5 c\u1ee7a m\u00ecnh nh\u1eb1m ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ee7a t\u00e0i s\u1ea3n kinh doanh theo t\u1eebng n\u0103m trong su\u1ed1t v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n\n\n\n

Nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, h\u1eefu h\u00ecnh. V\u00ec th\u1ebf, depreciation \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh hay c\u00f2n g\u1ecdi l\u00e0 s\u1ef1 ti\u00eau hao t\u00e0i s\u1ea3n.<\/p>\n\n\n\n

Nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh s\u1ebd c\u00f3 s\u1ef1 ti\u00eau hao gi\u00e1 tr\u1ecb theo th\u1eddi gian v\u00e0 \u0111\u00f3 l\u00e0 s\u1ef1 ti\u00eau hao kh\u00e1ch quan. Ch\u00ednh v\u00ec v\u1eady, \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c nh\u1ea5t gi\u00e1 tr\u1ecb c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u01b0a ra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p l\u00fd th\u00ec doanh nghi\u1ec7p c\u1ea7n c\u00f3 c\u00e1ch t\u00ednh kh\u1ea5u hao ph\u00f9 h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 ch\u00fang h\u1ee3p l\u00fd trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

\n

Kh\u1ea5u hao l\u00e0 vi\u1ec7c gi\u1ea3m nguy\u00ean gi\u00e1 \u0111\u00e3 ghi nh\u1eadn c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng cho \u0111\u1ebfn khi gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 b\u1eb1ng kh\u00f4ng ho\u1eb7c kh\u00f4ng \u0111\u00e1ng k\u1ec3.<\/strong><\/em><\/p>\n<\/blockquote>\n\n\n\n

C\u00e1ch t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong><\/h2>\n\n\n\n

V\u1ec1 c\u01a1 b\u1ea3n, c\u00e1ch t\u00ednh kh\u1ea5u hao l\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 tr\u1ea3i ra theo c\u00e1c th\u1eddi k\u1ef3 v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3 s\u1ebd gi\u1ea3m \u0111i theo th\u1eddi gian.<\/p>\n\n\n\n

Nghi\u1ec7p v\u1ee5 kh\u1ea5u hao t\u00e0i s\u1ea3n l\u00e0 k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft cho k\u1ebf to\u00e1n vi\u00ean \u2014 tham kh\u1ea3o c\u01a1 h\u1ed9i tuy\u1ec3n d\u1ee5ng t\u1ea1i chuy\u00ean m\u1ee5c vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/a> tr\u00ean CareerLink.<\/p>\n\n\n\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 nh\u00ecn th\u1ea5y, s\u1edd th\u1ea5y \u0111\u01b0\u1ee3c. N\u00f3 c\u00f3 th\u1ec3 l\u00e0 v\u0103n ph\u00f2ng, nh\u00e0 c\u1eeda, trang thi\u1ebft b\u1ecb l\u00e0m vi\u1ec7c, b\u00e0n gh\u1ebf, m\u00e1y m\u00f3c, n\u1ed9i th\u1ea5t, \u0111\u1ea5t \u0111ai\u2026<\/p>\n\n\n\n

V\u00ec b\u1ea3n ch\u1ea5t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh s\u1ebd c\u00f3 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u1edf v\u00f2ng cu\u1ed1i c\u00f9ng n\u00ean ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y chi ph\u00ed ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n tr\u1eeb \u0111i chi ph\u00ed c\u00f2n l\u1ea1i. H\u01a1n n\u1eefa, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 h\u1eb1ng n\u0103m d\u1ef1a theo v\u00f2ng \u0111\u1eddi d\u1ef1 ki\u1ebfn c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n\n\n\n

V\u00ed d\u1ee5, m\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 cho nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong nhi\u1ec1u n\u0103m, tr\u01b0\u1edbc khi ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c thanh l\u00fd th\u00ec chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y m\u00f3c \u0111\u00f3 \u0111\u01b0\u1ee3c chia \u0111\u1ec1u cho s\u1ed1 n\u0103m s\u1eed d\u1ee5ng d\u1ef1 ki\u1ebfn v\u00e0 t\u1eebng ph\u1ea7n c\u1ee7a chi ph\u00ed \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o m\u1ed7i n\u0103m. Hay nh\u01b0 \u0111\u1ea5t \u0111ai, v\u0103n ph\u00f2ng c\u0169ng c\u00f3 c\u00e1ch t\u00ednh kh\u1ea5u hao nh\u01b0 v\u1eady.<\/p>\n\n\n\n

Tuy nhi\u00ean c\u0169ng c\u00f3 nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c chia \u0111\u1ec1u cho h\u00e0ng n\u0103m m\u00e0 s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p nhanh, ch\u1ee7 y\u1ebfu s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o nh\u1eefng n\u0103m \u0111\u1ea7u s\u1eed d\u1ee5ng.<\/p>\n\n\n\n

B\u1edfi v\u1eady, c\u00e1ch t\u00ednh nh\u01b0 th\u1ebf n\u00e0o ho\u00e0n to\u00e0n do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh, mi\u1ec5n sao n\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 c\u1ee5 th\u1ec3 v\u00e0 ch\u00ednh x\u00e1c trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

V\u1ec1 c\u01a1 b\u1ea3n c\u00f3 r\u1ea5t nhi\u1ec1u c\u00e1ch t\u00ednh kh\u1ea5u hao c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, nh\u01b0ng t\u1ef1u chung l\u1ea1i s\u1ebd c\u00f3 nh\u1eefng c\u00e1ch sau:<\/p>\n\n\n\n

\u2013 Kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng (straight line depreciation): m\u1ee9c kh\u1ea5u hao b\u1eb1ng nhau qua c\u00e1c n\u0103m.<\/p>\n\n\n\n

\u2013 Kh\u1ea5u hao nhanh (accelerated depreciation): m\u1ee9c kh\u1ea5u hao nh\u1eefng n\u0103m \u0111\u1ea7u cao, nh\u1eefng n\u0103m sau gi\u1ea3m d\u1ea7n.<\/p>\n\n\n\n

\u2013 Kh\u1ea5u hao theo c\u00f4ng su\u1ea5t (activity depreciation): m\u1ee9c kh\u1ea5u hao d\u1ef1a tr\u00ean s\u1ed1 s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra.<\/p>\n\n\n\n

\u00dd ngh\u0129a c\u1ee7a kh\u1ea5u hao<\/strong><\/h2>\n\n\n\n

Trong c\u00e1c doanh nghi\u1ec7p, kh\u1ea5u hao l\u00e0 nghi\u1ec7p v\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu. T\u00f9y t\u1eebng m\u1ee5c \u0111\u00edch, kh\u1ea5u hao c\u00f3 \u00fd ngh\u0129a kh\u00e1c nhau. N\u1ebfu n\u00f3 v\u00ec m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, kh\u1ea5u hao g\u00f3p ph\u1ea7n v\u00e0o vi\u1ec7c gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, \u0111i\u1ec3m h\u00f2a v\u1ed1n, l\u1ee3i nhu\u1eadn r\u00f2ng\u2026 cho doanh nghi\u1ec7p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/p>\n\n\n\n

Kh\u1ea5u hao l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong c\u01a1 c\u1ea5u chi ph\u00ed doanh nghi\u1ec7p \u2014 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 chi ph\u00ed SG&A trong b\u00e0i SG&A l\u00e0 g\u00ec<\/a> tr\u00ean CareerLink.<\/p>\n\n\n\n

Kh\u1ea5u hao c\u0169ng gi\u00fap doanh nghi\u1ec7p t\u00ednh \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p \u0111\u00f3 kinh doanh, t\u1eeb \u0111\u00f3 c\u00f3 k\u1ebf ho\u1ea1ch kinh doanh, \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed, chi\u1ebfn l\u01b0\u1ee3c ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi m\u1ee5c \u0111\u00edch n\u1ed9p thu\u1ebf, kh\u1ea5u hao g\u00f3p ph\u1ea7n \u0111\u01b0a ra b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1ed9p m\u1ee9c thu\u1ebf th\u1ea5p nh\u1ea5t.<\/p>\n\n\n\n

Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3 l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n. Tuy nhi\u00ean, v\u00ec kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t th\u1eadt \u0111\u1ec3 tr\u1ea3 cho chi ph\u00ed kh\u1ea5u hao n\u00ean nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u00f2i h\u1ecfi tr\u00e1ch nhi\u1ec7m v\u00e0 t\u00ednh minh b\u1ea1ch.<\/p>\n\n\n\n

Ch\u01b0a k\u1ec3, kh\u1ea5u hao l\u00e0 m\u1ed9t kho\u1ea3n chi tr\u00ean s\u1ed5 s\u00e1ch, kh\u00f4ng ph\u1ea3i chi th\u1ef1c t\u1ebf cho n\u00ean n\u00f3 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u \u0111\u1ebfn d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

Ngo\u00e0i ra, nghi\u1ec7p v\u1ee5 kh\u1ea5u hao c\u00f2n gi\u00fap doanh nghi\u1ec7p c\u00f3 qu\u00e1 tr\u00ecnh t\u00edch l\u0169y ngu\u1ed3n v\u1ed1n ph\u00f9 h\u1ee3p \u0111\u1ec3 ti\u1ebfn h\u00e0nh qu\u00e1 tr\u00ecnh t\u00e1i s\u1ea3n xu\u1ea5t. \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi th\u1eddi k\u1ef3 l\u1ea1m ph\u00e1t, nh\u1edd t\u00ednh \u0111\u01b0\u1ee3c chi ph\u00ed kh\u1ea5u hao, c\u00e1c doanh nghi\u1ec7p s\u1ebd c\u00f3 nh\u1eefng k\u1ebf ho\u1ea1ch c\u1ee5 th\u1ec3, c\u00f3 qu\u1ef9 t\u00e0i ch\u00ednh d\u1ef1 tr\u1eef ph\u00f9 h\u1ee3p \u0111\u1ec3 b\u1ed5 sung v\u00e0 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n

S\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a Depreciation v\u00e0 Amortization<\/strong><\/h2>\n\n\n\n

Trong k\u1ebf to\u00e1n, ngo\u00e0i kh\u00e1i ni\u1ec7m Depreciation l\u00e0 g\u00ec th\u00ec Amortization c\u0169ng l\u00e0 kh\u00e1i ni\u1ec7m \u0111\u01b0\u1ee3c nh\u1eafc t\u1edbi th\u01b0\u1eddng xuy\u00ean khi t\u00ednh s\u1ef1 ti\u00eau hao t\u00e0i s\u1ea3n. Trong \u0111\u00f3, Depreciation l\u00e0 c\u00e1ch t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u00f2n Amortization l\u00e0 c\u00e1ch t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/p>\n\n\n\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng th\u1ec3 nh\u00ecn th\u1ea5y \u0111\u01b0\u1ee3c, n\u00f3 thi\u00ean v\u1ec1 gi\u00e1 tr\u1ecb v\u00f4 h\u00ecnh nh\u01b0 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u, b\u1eb1ng s\u00e1ng ch\u1ebf, th\u1ecfa thu\u1eadn nh\u01b0\u1ee3ng quy\u1ec1n, c\u00f4ng th\u1ee9c \u0111\u1ed9c quy\u1ec1n\u2026.<\/p>\n\n\n\n

Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 ch\u1ee7 y\u1ebfu theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng. Ngh\u0129a l\u00e0 theo t\u1eebng giai \u0111o\u1ea1n trong v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng nh\u1eefng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh n\u00e0y, kho\u1ea3n chi ph\u00ed b\u1eb1ng nhau s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n\n\n\n

\u0110i\u1ec3m chung c\u1ee7a Depreciation v\u00e0 Amortization \u0111\u1ec1u l\u00e0 s\u1ef1 hao c\u1ea1n. N\u00f3 \u0111\u1ec1u l\u00e0 d\u1ea1ng chi ph\u00ed phi ti\u1ec1n m\u1eb7t, t\u1ee9c l\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 h\u1ea1ch to\u00e1n, ch\u1ec9 l\u00e0 kh\u1ea5u hao tr\u00ean gi\u1ea5y t\u1edd.<\/p>\n\n\n\n

V\u00ec th\u1ebf c\u00f3 m\u1ed9t s\u1ed1 qu\u1ed1c gia ho\u1eb7c doanh nghi\u1ec7p v\u1eabn th\u01b0\u1eddng s\u1eed d\u1ee5ng c\u1ea3 hai kh\u00e1i ni\u1ec7m Depreciation v\u00e0 Amortization cho nhau \u0111\u1ec3 ch\u1ec9 c\u1ea3 c\u00e1ch t\u00ednh kh\u1ea5u hao cho t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 h\u1eefu h\u00ecnh. <\/p>\n\n\n\n

Hi\u1ec3u Depreciation l\u00e0 g\u00ec gi\u00fap doanh nghi\u1ec7p c\u00f3 nh\u1eefng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, kinh doanh ph\u00f9 h\u1ee3p; gi\u00fap k\u1ebf to\u00e1n vi\u00ean hi\u1ec3u r\u00f5 t\u1ea7m quan tr\u1ecdng c\u1ee7a nghi\u1ec7m v\u1ee5 kh\u1ea5u hao \u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u00f3 minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c. Hy v\u1ecdng b\u00e0i vi\u1ebft c\u0169ng gi\u00fap b\u1ea1n \u0111\u1ecdc c\u00f3 \u0111\u01b0\u1ee3c ki\u1ebfn th\u1ee9c h\u1eefu \u00edch.<\/p>\n\n\n\n

Nguy\u1ec5n L\u00fd<\/strong><\/p>\n\n\n\n

<\/p>\n\n\n

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

Depreciation l\u00e0 thu\u1eadt ng\u1eef \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn trong ng\u00e0nh k\u1ebf to\u00e1n, n\u00f3i v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1, ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ee7a t\u00e0i …<\/p>\n","protected":false},"author":58,"featured_media":17690,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1401","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-te"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1401","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/comments?post=1401"}],"version-history":[{"count":5,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1401\/revisions"}],"predecessor-version":[{"id":17691,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1401\/revisions\/17691"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/17690"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=1401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=1401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=1401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}