# 7. Kế toán tài sản cố định

## <mark style="color:blue;">Nội Dung</mark>

[<mark style="color:green;">**Nội dung**</mark>](https://knowins.gitbook.io/tai-lieu-huong-dan-ke-toan-tt200/huong-dan/iii.-hach-toan-ke-toan/7.-ke-toan-tai-san-co-dinh/7.a-noi-dung)

## &#x20;<mark style="color:blue;">Mô Hình Hoạt Động</mark>

[<mark style="color:green;">**Mô hình hoạt động**</mark>](https://knowins.gitbook.io/tai-lieu-huong-dan-ke-toan-tt200/huong-dan/iii.-hach-toan-ke-toan/7.-ke-toan-tai-san-co-dinh/7.b-mo-hinh-hoat-dong)

## [<mark style="color:blue;">Qui Trình Thực Hiện</mark>](https://knowins.gitbook.io/tai-lieu-huong-dan-ke-toan-tt200/huong-dan/iii.-hach-toan-ke-toan/7.-ke-toan-tai-san-co-dinh/7.c-quy-trinh-thuc-hien)

* [<mark style="color:green;">**7.1 Ghi tăng TSCĐ: TSCĐ-TANG**</mark> ](https://knowins.gitbook.io/tai-lieu-huong-dan-ke-toan-tt200/huong-dan/iii.-hach-toan-ke-toan/7.-ke-toan-tai-san-co-dinh/7.1-ghi-tang-tscd-tscd-tang)
* [<mark style="color:green;">**7.2 TSCĐ nhập khẩu: TSCĐ-NK VÀ TSCĐ-NKGTGT**</mark>](https://knowins.gitbook.io/tai-lieu-huong-dan-ke-toan-tt200/huong-dan/iii.-hach-toan-ke-toan/7.-ke-toan-tai-san-co-dinh/7.2-tscd-nhap-khau-tscd-nk-va-tscd-nkgtgt)
* [<mark style="color:green;">**7.3 Thuế GTGT hàng nhập khẩu được khấu trừ (TSCĐ-NKGTGT)**</mark> ](https://knowins.gitbook.io/tai-lieu-huong-dan-ke-toan-tt200/huong-dan/iii.-hach-toan-ke-toan/7.-ke-toan-tai-san-co-dinh/7.3-thue-gtgt-hang-nhap-khau-duoc-khau-tru-tscd-nkgtgt)
* [<mark style="color:green;">**7.4 TSCĐ Tăng khác: TSCĐ-KHAC**</mark> ](https://knowins.gitbook.io/tai-lieu-huong-dan-ke-toan-tt200/huong-dan/iii.-hach-toan-ke-toan/7.-ke-toan-tai-san-co-dinh/7.4-tscd-tang-khac-tscd-khac)
* [<mark style="color:green;">**7.5 Ghi giảm TSCĐ ghi nhận giảm tài sản: TSCĐ-GIAM**</mark> ](https://knowins.gitbook.io/tai-lieu-huong-dan-ke-toan-tt200/huong-dan/iii.-hach-toan-ke-toan/7.-ke-toan-tai-san-co-dinh/7.5-ghi-giam-tscd-ghi-nhan-giam-tai-san-tscd-giam)
* [<mark style="color:green;">**7.6 Ghi giảm TSCĐ ghi nhận doanh thu: TSCĐ-GIAMTN**</mark> ](https://knowins.gitbook.io/tai-lieu-huong-dan-ke-toan-tt200/huong-dan/iii.-hach-toan-ke-toan/7.-ke-toan-tai-san-co-dinh/7.6-ghi-giam-tscd-ghi-nhan-doanh-thu-tscd-giamtn)
* [<mark style="color:green;">**7.7 Ghi giảm TSCĐ ghi nhận chi phí: TSCĐ-GIAMCP**</mark> ](https://knowins.gitbook.io/tai-lieu-huong-dan-ke-toan-tt200/huong-dan/iii.-hach-toan-ke-toan/7.-ke-toan-tai-san-co-dinh/7.7-ghi-giam-tscd-ghi-nhan-chi-phi-tscd-giamcp)
* [<mark style="color:green;">**7.8 Điều chỉnh tăng TSCĐ**</mark>](https://knowins.gitbook.io/tai-lieu-huong-dan-ke-toan-tt200/huong-dan/iii.-hach-toan-ke-toan/7.-ke-toan-tai-san-co-dinh/7.8-dieu-chinh-tang-tscd)
* [<mark style="color:green;">**7.9 Trích khấu hao**</mark>](https://knowins.gitbook.io/tai-lieu-huong-dan-ke-toan-tt200/huong-dan/iii.-hach-toan-ke-toan/7.-ke-toan-tai-san-co-dinh/7.9-trich-khau-hao)

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