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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:
 *7.%G(:""?'"X"p/  *7.%>"X""C*E1%"6%a"S5S5&"
"*A2FJ*?(7`Sa%"5%C%"5Q(H7.R'69*"S5&"2"N"O2E$**B'
%"'|"*"1 *7.%G(:"}"k5%"'|J[%9,5Cf*A&J~P
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
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".e9*J75CpW5&""*A2%>9".e9*J75C *7.<9*J
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3. Vai trò của tài sản cố định trong quá trình sản xuất kinh doanh:
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$*"5Q(H7.R'6<-'!,(:""5Q(H7.R'6<9"G*/#OE %"6/#O7.
2"|J<(>.""#]$*7["5Q(HE 2"C3*%I&P3589*",":
3#;<R'",%Q"3&"/ 6!,'Plo.R'6%C*X‡<7.R'6%"5&*‡<7.R'6"#
", 5‡m/ "?%V'"L*/'T(b3&(K*"L*%C%%"IS5&""*A22".*XJ%"5
(#O%/;**.*"L&(C"6P'GE1!S5&""*A22".*(*8'3&FJ4F"'%_'
":3#;<(>/[&%"5-'!3X"%T"A7.R'6<JC!J>%"*,4:2"N"O2
Q53&%+7]E1%"69^"'1"*A(Q*<(C2D"'%_' !% %&5%I&#;*
*B'SNPW5(><E*A%()*J$* *7.%G(:"35S5&""*A2("k59:27[
2"C3*%I&R="H*/ JHE6(8(#O%(b/B" (_'P]*EX";%>()*J$*
JC!J>%"*,4:<%.**,-'!3X"%T"AS5&""*A2J$*%>"ee
7'6/&5(H<V%&5%"6/#O7.2"|J<"Q*C" "<(.J4.5%"57.2"|J
%I&S5&""*A2%>'!",%Q"3&"%"*,J/U"":3#;P"#E1! *7.%G
(:"/ JH4H2"1"k%"G35%C%S5&""*A27.R'6<%>E&*3K-'!,
(:"$*7[7G%K%I&S5&""*A2P *7.%G(:"""*AJH%C%"%"Y"RC%

}‹~".C"9:2";**C3:"&5JK *7.%G(:"35-'&3X"7`
Sa<Y"5C2"V4)"5b%9,%"'!%"Y"RC%7G9"6'"&5 *7.%G(:"E 5
%"*2"Y7.R'69*"S5&"P
}Œ~"&J*&/129,"5Q%"7`%"?&E S[5C%"*2"Y7`%"?& *7.%G
(:"<2".C"%"Y"RC%%"*2"Y"[%,E87`&%"?& *7.%G(:"<9*J3&E*A%
"[%"*A9,"5Q%"E %"*2"Y7`&%"?& *7.%G(:"P
}•~"&J*&9*J9B<9*J3&(:"9€"5b%46"#; *7.%G(:"<
"&J*&(C"*C/Q* *7.%G(:"9"*%_"*,<)%"D%2"VY%"X""X"4.5
-'.E 7`Sa *7.%G(:"]S5&""*A2
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:
)%"D%2"V/5Q* *7.%G(:"/ %e%DE 5"?*B'"D%"6(:"(
2"V%"*& *7.%G(:"" "/5Q*<">J2"N"O2E$*!B'%_'-'./0
E "Q%"5C *7.%G(:"P
G*E$*S5&""*A27.R'6<E*A%2"V/5Q*({(F *7.%G(:"/ %+
7]("[%"*A%"Y"RC%%TC%9,5C<"G9B</124C5%C5E8 *7.%G(:"P
(>%>9,"5Q%"%"Y"RC%35E*A%3&4:<()*J$*/5Q* *7.%G(:"
(C2D!B'%_'2"C3*7.R'6E V%&5"*A'-'.9*"S5&"%I&S5&"
"*A2P
 Phân loại tài sản cố định theo hình thái biểu hiện:
"k5%C%"2"V/5Q* !"X *7.%G(:"(#O%%"*&" "‹/5Q*p
G*E$* *7.%G(:""?'"X"‚Jp
ƒ" %`&<E19*,3{%
ƒC!J>%"*,4:
ƒ"#+*AE1.*3'!8Sˆ
ƒ"*,4:Sa%a-'./0
ƒV!/V'eJ<*&7{%%+4.P
ƒ *7.%G(:"9"C%P
G*E$* *7.%G(:"ET"X"‚Jp

 _'#4Š'‚EGE&!P
C%Sap/ %+7]9,5C-'./0G'‚EG9"6'"&5
 Phân loại theo quyền sở hữu:
"k5%C%"2"V/5Q* !o(#O%%"*&" "p
 o[%>/ 6%.o"'H%-'!87]"?'%I&S5&""*A2P
 o(*"'B%>-'!87`Sa35";**&"'B<4&5‚Jp
ƒo(*"'B"k52"#+"D%"'B"5Q(H
ƒo(*"'B"k52"#+"D%"'B *%"Y"P
C%Sap*{2%"59,5C)%"D%7)7C%"9,5C%"5/5Q*oP
2. Nguyên tắc đánh giá tài sản cố định:
C"*C *7.%G(:"/ E*A%RC%(:"*C3:"*7)%I& *7.%G(:"P *
7.%G(:"(#O%(C"*C/_(_'E %>"(C"*C/Q*35-'C3X"7`SaP *
7.%G(:"(#O%(C"*C"k5'!B*C<*C3:"&5JKE *C3:%K/Q*"k5
%T"D%
*C3:%K/Q*Ž'!B*C*C3:"&5JK
2.1 Nguyên giá tài sản cố định hữu hình:
'!B*C"&!*C3:4&(_'%I& *7.%G(:"/ 5 4H%C%%"*2"Y"O2
/YJ S5&""*A2%"*3&(%>E (#&E 5E:3Y7•7 7`Sa
'!B*C *7.%G(:"(#O%RC%(:""k5'‚"X"" "p
a) Đối với tài sản cố định hữu hình mua sắm trực tiếp:
'!B*C *7.%G(:"Ž*CJ'&C%9"5.ƒC%9"5."',ƒ"*
2"Y}">&(+~*.J3}3"',(#O%/*B-'&"5 /Q*~
G*E$* *7.%G(:""?'"X"J'&3.%"1Jp
'!B*C *7.%G(:"Ž)7G*82".*3.&!Q*";*(*JJ'&
}*CJ'&3.*8&!Q*";*(*JJ'&~
G*E$* *7.%G(:""?'"X"J'&S#$*"X""D%3&5()* *7.%G
(:"/6! *7.%G(:"p
'!B*C *7.%G(:"Ž*C3:"O2/A%I&ƒ"*2"Y4L"BJ"5b% *
7.%G(:""1E8/O*Y%""'(#O%
G*E$* *7.%G(:""?'"X"J'&"129"|'p

G*E$* *7.%G(:"ET"X"/ -'!87`Sa(6%>";*"Qp† *C
3:-'!87`Sa(69"*S5&""*A2(*"'B(6S *"Q(=3.*8"'BJH/_
%"5"*8'eJE (#O%%62*6!%"D"1-'!87`Sa(6"5b%7G*8(=3.
9"*"1%"'!"#O-'!87`Sa(6"O22"C2"5b%-'!87`Sa"1
>2EGP
G*E$* *7.%G(:"ET"X""X"" "35H*4HS5&""*A2/ 
5 4H%"*2"Y4X""#;<"O2/02"C7*"";*(*J *7.(C2D(#O%
(:""U&E *B'%"'|"*"1ET"X"%"5(,9"*(#& *7.%G(:"ET"X"
E 57`SaP
2.3 Nguyên giá tài sản cố định thuê tài chính được xác định theo 2 giá:
*C3:"O2/0%I& *7."'B"5b%*C3:"*AQ*%I&9"5."&"5C*8
"'BG*"*'%TE$*%C%%"*2"Y3[%*,22"C7*"4&(_'/*B-'&(,"5Q
(H *%"Y"P
*C3:"*BQ*%I&9"5."&"5C*8"'BG*"*'%"5E*A%%"5"'B
 *7.<S5&""*A2%>"7`Sa\/A/=*7'6_J(:"<\/A/=*7'6(#O%"*
35"O2(‚"'B"5b%/=*7'6(*E&!"5b%4B"'BP"*2"Y3[%*,22"C7*"
/*B-'&(,"O2(‚"'B *%"Y"(#O%Y"E 5'!B*C%I&"'B"#%"*
2"Y( J2"C<90"O2(‚•PP
ofpqr 3& 8


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:
eS5J'&7FJ4Š'‚EG%"I7]"?'
eS5J'&7FJ4Š2"{%/O*
eS5J'&7FJ4Š'‚EGE&!
eS5J'&7FJ4Š2"#+2"C23.%"1J<3.>2
eS5(_'#RV!S[%+4.4 *&5

3. Kế toán chi tiết tăng, giảm tài sản cố định:
H*S'%"Y"%I&9,5C%"**, *7.%G(:"‚Jp
C"*C}"*7G/*A'~ *7.%G(:"P
ofpqr 3& 9


)%"D%9,5C%"**, *7.%G(:"]%C%4H2"19,5CE %C%(+E:
4H2"1-'./0<7`Sa *7.%G(:"P
3.1 Đánh số tài sản cố định
C"7G *7.%G(:"/ -'!(:"%"5J•* *7.%G(:"JH7G"*A'"k5
"?'!BF%"6(:"Pf*A%(C"7G *7.%G(:"(#O%*," ""k5
(G*#O"* *7.%G(:"P•*(G*#O"* *7.%G(:"9"T2"V4*A
(&7`Sa"&!/#'3?(8'2".*%>7G"*A'3*BE 9"T"&!()*357'G
";**&4.5-'.7`SaQ*(+E:PoG"*A'%I&"? *7.%G(:"(="&"
/0"5b%"#O4C9"T7`Sa/Q*%"5"? *7.J$**,2"1PoG"*A' *
7.%G(:"/ JH12"O27G4&5‚J"*8'%"?7G7F2R,2"k5JH"D[E 
'!BF%"6(:"(%"Z/5Q* *7.%G(:"<">J *7.%G(:"E (G*#O
 *7.%G(:"E (G*#O *7.%G(:"35">JP";(C"7G *7.%G
(:"J "G"6(#O%*?&%C%4H2"1/*B-'&35E*A%"k5S@*E -'./0<
*A%"53&%D'9"*%_"*,%•"#e%#;E 3 4'H%(#O%3C%""*AJ
E1%"6%I&%C%4H2"1%C"V359"*4.5-'.E 7`Sa *7.%G(:"P
3.2 Kế toán chi tiết tài sản cố định ở bộ phận kế toán và các đơn vị, bộ
phận bảo quản, sử dụng
3.2.1 Xác định đối tượng ghi tài sản cố định:
 *7.%G(:"%I&S5&""*A2/ %C% *7.%>*C3:/$%_2".*(#O%
-'./0(+%"*,%P2"a%Ea%"5%TC%-'./09,5C"*7)2".*"k5
(G*#O"* *7.%G(:"PG*#O"* *7.%G(:"/ E19,%6'
"5 %"Z"4&5‚J%.E1C/F2E 2"aN9“J"k5PG*#O"* *7.%G
(:"%>"/ JHE1"3*B4*AE8Jb9,%6'%>""[%"*A(#O%"?
%"D%e(H%/12"6(:""5b%/ JH"A"G‚J"*8'4H2"1 *7./*B

)%"D%9,5C%"**,Q*4H2"19,5Cpe%DE 5"‚7+<2"K9,
5CJ]"’E 7) *7.%G(:"("Q%"5C%"**, *7.%G(:"P"’%"**, *
7.%G(:"(#O%/12JH4.E /#'Q*2"K9,5C("k5S@*S*–4*,2"C
7*"35-'C3X"7`SaP—2"K9,5C<9,5C%"**, *7.%G(:"(#O%
"[%"*A]"’ *7.%G(:"}Jˆ'…‹o˜~E 7) *7.%G(:""’ *
7.%G(:"pW59,5C/12%"5(G*#O"* *7.%G(:"%I&S5&"
"*A2P"’(#O%"*,9," "%C%2"_(2"CC"%C%%"Z*B'%"'E8 *7.
%G(:"<%C%%"Z*B'E8*C3:p'!B*C<*C(C"*C/Q*<*C3:"&5JKP"’ *
7.%G(:"%•(#O%"*,9,("k5S@*X""X""**.J *7.%G(:"Pe
%D("*"’/ %"D"*e<*.J *7.%G(:"P5 *3&("k5S@*E*A%
/12"’ *7.%G(:"S5&""*A2%>"/127)(e90"’ *7.%G(:"P
o) *7.%G(:"p#O%J]("k5S@*X""X"e*.J<X""X""&5
JK *7.%G(:"%I&5 S5&""*A2P•*/5Q* *7.%G(:"%>"SN
3*BJH/5Q*7)"5b%JH7G3&e%D"*7)/ %"De*.J *7.%G
(:"E %C%%"DG%/*B-'&
V. Kế toán tổng hợp tăng, giảm tài sản cố định:
1.Tài khoản sử dụng
‹„„p *7.%G(:""?'"X"(2".C"7G"*A%>E X""X"e<
*.J *7.%G(:""?'"X""k5'!B*CP
Bên Nợ:'!B*C *7.%G(:""?'"X"eS5e *7.%G(:". 
*8'%"Z"e'!B*C *7.%G(:"P
Bên Có: '!B*C *7.%G(:""?'"X"*.JS5*.J *7.%G(:"P
*8'%"Z"*.J'!B*C *7.%G(:"P
Số dư bên Nợ: '!B*C *7.%G(:""?'"X""*A%>](+E:
‹„Œp *7.%G(:"ET"X"2".C"7G"*A%>E X"3Qe<
*.J *7.%G(:"ET"X""k5'!B*CP
Bên Nợ:'!B*C *7.%G(:"ET"X"eP
Bên Có:'!B*C *7.%G(:"ET"X"*.JP
Số dư bên Nợ: '!B*C *7.%G(:"ET"X""*A%K]S5&""*A2
‹„‹p,%6'‹„‹

"*eo"k5*C"&"5Cp
O‹„„<‹„Œ
>„„„<„„‹<ŒŒ„
,%"'!e-'^2"{%/O*(="X"" "op
O•Œ„}‹~
>•Œ„}Œ~
 Tăng TSCĐ do đầu tư XDCB:
"*eop
O‹„„<‹„Œ
>‹•„'!B*Co
,%"'!e'‚EG9*"S5&"}33#;"O2(_'#4Š*8
E&!~p
O••„<•„•
>•„„
"*%"{p
3#;"O2"Q%"5C3*Bp4BovW9"*"1(#O%o"*p
O‹„„<‹„Œ
>••„<•„•<•šš<PPP
3#;"O2%T3X""5 " "4 *&5(#&E 57`SaJ %"#&(#O%
S'!A-'!,5C"X"*eo"k5*CQJY"Po&'(>*," "(*8'%"Z"
9"*-'!,5C(#O%S'!AP
 Tăng TSCĐ do phát hiện thừa trong kiểm kê:
e%DE 54.9*J9BoE 9,/'1%I&"H*(‚9*J9B("5Q%"
5C%"Y"RC%9:2";*"k5'!B"V%a"P
ofpqr 3& 12


o"&S5(5 *7)7C%"}%"#&"*7)~9,5C%e%DE 5"‚7+o
"*e'!B*CN!"k53#;"O2p
 "*eop

„ŒŒ
"',f
„‘‹<„‘Œ
},'%>~
"T"L&J=(*8'9*A
"*"1o
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
o(*"'B"5Q(H/ o9"T"'H%-'!87]"?'%I&W2".*%>
3C%""*AJ4.5-'.E 7`Sa"k5({"O2(‚-'!(:"P
o%"5"'B"5Q(H/ oQJ";*%"#&7`SaE Eˆ"'H%
-'!87]"?'%I&WP35";**&%"5"'BW2".*3Y%"9"6'"&5"k5-'!
(:"P
3.1.2 Tài khoản sử dụng
B(*"'Bp……„lo"'B5 *m
B%"5"'Bp‘„‘<šŒ‘l"'"12E %"*2"Y"5Q(H *%"Y"m
ofpqr 3& 14


,%6'……„p
BOp*C3: *7."'B5 *e9"*"'B
B>p*C3: *7."'B5 **.J9"*"'B
oGS#4BOp*C3: *7."'B5 *"*A%K"'B
3.1.3 Phương pháp hoạch toán:
B(*"'Bp"*"'Bo<%e%DE 54*B4.*&5"1o<%"D
"&"5C*8"'B9,5C"*p
ƒ*C3: *7."'Bp
O……„p"'B"k5*C3:"[%,o9"*"5Q(H

'G*%N9,%"'!%"*2"YE "'"12"5Q(H *%"Y"(RC%(:"9,
-'."5Q(H *%"Y"P
ƒ,%"'!%"*2"Y
O™„„
>šŒ‘
ƒ,%"'!"'"12
O‘„‘
ofpqr 3& 15


>™„„
3.2 Kế toán TSCĐ đi thuê tài chính
3.2.1 Tài khoản sử dụng
‹„‹p *7.%G(:""'B *%"Y"
,%6'‹„‹p
BOp'!B*Co"'B *%"Y"e9"*"'BP
B>p'!B*Co"'B *%"Y"*.J9"*3./Q*<J'&/Q*P
oGS#Op'!B*Co"*A%K"'B *%"Y"P
3.2.2 Phương pháp hạch toán
G*E$*(+E:(*"'B *%"Y"<"'BoE8SN"5Q(H7.R'69*"
S5&""'H%(G*#O%":'"',"k52"#+2"C29"6'3<9"*"1o
9,5C"*p
O"'B"k5"O2(‚9"T4&5‚J/=*"'Bp
O‹„‹p'!B*Co"'B *%"Y"
O„ŒŒ}‹~p)O"'B
>Œ•‹p)O"'B
G*E$*(+E:"'BoSNE 5"5Q(HH2"',"k52"#+
2"C23#%*,2"5b%H2"',*B'"a(b%4*A<9,5C"*p
O‹„‹
>Œ•‹

Y"E 5'!B*CoJ$*"X"" "p
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Sơ đồ kế toán đi thuê và cho thuê TSCĐ
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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:
N!"k53#;"O2e*.JoET"X"<9,5C7`Sa%C%%"D
E *," "%C%"Ia%9,5C#+["#%C%"*A2Eae*.Jo
"?'"X"P
oET"X"%•(#O%"k5S@*%"**,"k5(G*#O"*o35
7)o
4.1.2 TK sử dụng
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ƒ‹„Œ„p-'!87`Sa(6
ƒ‹„Œ‹p-'!82"C" "
ƒ‹„ŒŒp4.-'!8<4Š7C%",
ƒ‹„Œ•p"="*A'" ">&
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ƒ‹„Œ›poET"X"9"C%
 ,%6'‹„Œp
Bên Nợp'!B*CoET"X"eP


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„ŒŒ
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
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
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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
"**.Jop
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O›„„p*C3:%K/Q*
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ƒ"*2"Y"&"/0"#O4Co2"C7*"p
O›„„p"*2"Y"&"/0
>„„„<„„‹<ŒŒ„<PPP
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>‹„„p'!B*C
,'7G(=9"6'"&5"L"+7G2"V4)/_(_'"X9,5C2"V4)%"5(I
7G2"V4)/_(_'Y"%"5%C%(G*#O7`Sap
Oš‹„<š•„<š•„
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 Giảm TSCĐ do phát hiện thiếu trong kiểm kê:
,'%>-'!,(:"R`/0&!%e%DE 5l4*B4.R`/0o"*,'m9,
5C"*p
O‹„•}„~p*.J*C3:"&5JK
O„Œ›}›~p,'#;*%>/•*2".*4‚*"#;
O•„„p,'(#O%2"‰2"**.JEG
O›„„p,'W%":')"6
>‹„„p'!B*Co
,'%";-'!,(:"R`/09,5C"*p
O‹„•p*C3:"&5JK
O„Œ›}„~p*C3:%K/Q*
>‹„„p'!B*Co
"*%>-'!,(:"R`/09,5C"*p
O„Œ›}›~<•„„<›„„
>„Œ›}„~
Sơ đồ thanh lý, nhượng bán TSCĐ
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*C3:%K/Q*%I&o

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

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Sơ đồ kế toán giảm TSCĐ vô hình
‹„„<‹„Œ‹„Œ

*C3:%K/Q*%I&o
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‹„•


*C3:
„„„<„„‹<ŒŒ„"&5JK

"*2"Y"&"/0<"#O4Co

„ŒŒ

"',f
ofpqr 3& 21


},'%>~
VI. Kế toán khấu hao tài sản cố định :
1. Khái niệm
"6'"&5o/ E*A%Y"5CE 2"V4)JH%C%"%>"A"G'!B
*CoE 5%"*2"Y9*"S5&"-'&";**&7`Sa%I&oP
,'RkJR‰-'&"A*?&"&5JKoE 9"6'"&5p9"6'"&5/ 4*'
"*A4Š*8*C3:"&5JK%I&oE 5%"*2"YP
2. Phương pháp khấu hao TSCĐ hữu hình
"6'"&5(#O%3Y%""k52"#+2"C2(#;"ž<";**&9"6'"&5
(#O%#$%Y""#7&'p


9€"5Q%"5C}"C<-'0~("'1*A3Y%"9"6'"&5" "CE
RC%(:"%"Y"RC%%"*2"Y9"6'"&5%"5(G*#O%":'%"*2"Y9,5C%_/12
4.Y"E 2"V4)9"6'"&5oP
4. Tài khoản sử dụng
 ‹„•p"&5JKo%>•%62‹p
ƒ‹„•„p"&5JKo"?'"X"
ƒ‹„•‹p"&5JKo(*"'B
ƒ‹„•Œp"&5JKoET"X"
ƒ‹„•œp"&5JK46(H7.(_'#
 ,%6'‹„•p
Bên Nợ :*C3:"&5JK *7.%G(:"S5*.J *7.%G(:"P
Bên Có:*C3:"&5JK *7.%G(:"eS5Y"9"6'"&5 *7.%G
(:"E %C%'!B"V9"C%P
Số dư bên Có: *C3:"&5JK%I& *7.%G(:""*A%>P
5. Phương pháp hạch toán:
359€%e%DE 54.Y"E 2"V4)9"6'"&5po2"a%Ea%"5"5Q
(H 5"X7G9"6'"&5(#O%Y"E 5%"*2"Y"5Q(H(>P
Oš‹„}•~p"6'"&5o]2"VR#]7.R'6
Oš•„}•~p"6'"&5o]4H2"14C" 
Oš•‹}•~p"6'"&5oSN35-'./0W
O›„„p"6'"&5o(*"'B
O‹•„p"6'"&5o2"a%EavW
>‹„•}„<‹<Œ~p)7G9"6'"&5
‚";*"*O……™
'G**B(H"5Q%"5C985CY"9"6'"&5oSNE 5"5Q(H
Ee">&<2"{%/O*7["*A2p
O•Œ„}Œ~
O•šš
>‹„•

Sa<%C%S5&""*A22".**," ""#;R'!BE*A%4.5S#¢E 7`&%"?&
 *7.%G(:"9"*4:"#"LP
e%DE 5-'!JT7?&%"?& *7.%G(:""X%TE*A%7?&%"?&‚J‹
/5Q*7&'p
o`&%"?&"#;R'!B<4.5S#¢p† "5Q(H7`&%"?&"L<"5Q(H
4.53X<4.5S#¢"k5!B'%_'-'./0"ŠJ(.J4.5%"5 *7.%G(:""5Q
(H4X""#;PfX%TE*A%*," ""#;R'!B<";**&F<%"*2"Y
9"T/$B9"T2".*/12S[5CP
o`&%"?&/$p&Y"%"69"T*2"a%"5b%V%62<%.*Q59"* *7.
%G(:"4:"#"L"5b%"k5!B'%_'-'./09^"'1(.J4.5e/[%7.R'6
E "5Q(H%I& *7.%G(:"P
2. Phương thức tiến hành sửa chữa:
"#+"D%[/ JpW5&""*A22".*%"*3&%C%9"5.%"*2"Y"#%"*
2"Y'!BE1/*A'<"V%T•PTE*A%7`&%"?&%>"/ S54H2"1-'./0<
4H2"17.R'62"a%I&S5&""*A2"[%"*A
"#+"D%"'B5 *pW5&""*A2)%"D%%"5%C%(+E:5 *(6'
"_'"5b%*&5"_'7`&%"?&E 90"O2(‚7`&%"?&E$*(+E:3{"_'"5b%
"1"_'PO2(‚ !/ %+7](S5&""*A2-'./0<9*J3&%TC%7`&
%"?& *7.%G(:"P
3. Công tác lập kế hoạch và lập dự toán sữa chữa tài sản cố định.
>""[%"*A9,"5Q%"7.R'6({";*"QE 7`SaG*#''!B
E1/*A'&!9"*/129,"5Q%"%"6/#O"•3O9^"'1E 7`&%"?& *7.%G
(:"%I&S5&""*A2P"*7`Sa%C%Y"e%I&2"V"A-'./07`&%"?&<
ofpqr 3& 24


S5&""*A2%>"/129,"5Q%"E 9,5C%C%"5Q(H"•3O9^"'1E 7`&
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