thanh l mt ti sn c nh hu hnh c b h hng,nguyn gi 84000000 ng,t l khu hao
7%/nm, s dng uc 12 nm 6 thng,chi ph thanh l bng tin mt 3000000 ng,gi tr ph
liu thu hi nhp kho 800000 ng. Ghi gim TSCD: N tk 214: 84.000.000 x 7% x 12,5 (12 nm 6 thng) = 73.500.000 N tk 811: 10.500.000 C tk 213: 84.000.000 - Phn nh chi ph pht sinh khi thanh l TSCD: N tk 811: 3.000.000 C tk 111: 3.000.000 - Phn nh thu nhp khi thanh l TSCD: N tk 152: 800.000 C tk 711: 800.000