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CHI PHê KHẤU HAO = NGUYæN GIç / TỔNG TG SỬ DỤNG
CHI PHê KHẤU HAO (năm) = NGUYæN GIç / TỔNG SỐ NĂM SD
CHI PHê KHẤU HAO (th‡ng)= NGUYæN GIç / TỔNG SỐ THçNG SD 
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Vd: Xe ™ t™ nguy•n gi‡ 572tr, c— tg sd 12 năm.
a. X‡c định chi ph’ khấu hao theo năm ?
Chi ph’ khấu hao (năm)= 572.000.000 / 12 năm = 47666667đ/năm
b.X‡c định chi ph’ khấu hao theo th‡ng?
C‡ch 1: CPKH ( th‡ng)= 572.000.000 /144 th‡ng=3972222đ/th‡ng
C‡ch 2: CPKH ( th‡ng)= 572000000 / 12 năm/12 th‡ng= 3972222đ/ th‡ng
c.Gi‡ trị c˜n lại của ™ t™ sau 3 năm 3 th‡ng sử dụng ?
Hao m˜n luỹ kế 3,25 năm= 47666667 x 3,25= 154.916.667.8đ/năm
Gi‡ trị c˜n lại= NG- hao m˜n luỹ kế
= 572000000-154.916.667.8= 417083332,3đ 
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7Ë1+*,È&È&ĈӔ,7ѬӦ1*.ӂ72È1 
7tQKJLiYұWOLӋX 7tQK JLi YұW OLӋX QKұS NKR *Li PXD &KLӃW NKҩX *,È .+Ð1*9$7 &KLSKt WKѭѫQJ 1+Ұ3   ÿѭӧF NKҩX PXD PҥLJLҧP .+2 WUӯ JLi 
7Ë1+*,È&È&ĈӔ,7ѬӦ1*.ӂ72È1 
7tQKJLiYұWOLӋX 7tQK JLi YұW OLӋX [XҩW NKR
Đơn g’a b“nh qu‰n cuối kỳ = (tổng gt tồn đầu kỳ + tổng gt nhập)/ ( tổng sl tồn đầu kỳ + tổng sl nhập ) 1+Ұ375ѬӞ& ;8Ҩ775ѬӞ& ),)2 SpeciÞcation Văn bản First in Þrst out 7+Ӵ&7ӂ ĈË&+'$1+ %Î1+48Æ1 *,$48<ӄ1 /,Ç1+2¬1 &ӔĈӎ1+
culmulative weighted average cost
weighted average cost at the end of period/ periodic weighted average cost 
7Ë1+*,È&È&ĈӔ,7ѬӦ1*.ӂ72È1 
7tQKJLiYұWOLӋX
9tGө&{QJW\&KăP&KӍTXҧQOêKjQJWӗQNKRWKHR SKѭѫQJSKiS..7;
 9ұW OLӋX WӗQ NKR ÿҫX WKiQJNJ$ÿѫQ JLi ÿNJ
 7uQK KuQK QKұS [XҩW WURQJ WKiQJ
1Jj\ QKұS NKR NJ$ÿѫQ JLi QKұS ÿNJ
1Jj\ [XҩW Vӱ GөQJ NJ$
1Jj\ QKұS NKR NJ$ÿѫQ JLi QKұS ÿNJ
1Jj\ [XҩW Vӱ GөQJ NJ$ 
7Ë1+*,È&È&ĈӔ,7ѬӦ1*.ӂ72È1 