{"id":3881,"date":"2024-08-28T15:49:41","date_gmt":"2024-08-28T08:49:41","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3881"},"modified":"2024-08-28T15:49:41","modified_gmt":"2024-08-28T08:49:41","slug":"tai-khoan-nao-khong-xuat-hien-tren-bang-can-doi-ke-toan","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/tai-khoan-nao-khong-xuat-hien-tren-bang-can-doi-ke-toan\/","title":{"rendered":"T\u00e0i Kho\u1ea3n N\u00e0o Kh\u00f4ng Xu\u1ea5t Hi\u1ec7n Tr\u00ean B\u1ea3ng C\u00e2n \u0110\u1ed1i K\u1ebf To\u00e1n?"},"content":{"rendered":"

Ngu\u1ed3n: <\/span><\/i>S\u01b0u t\u1ea7m<\/span><\/i><\/a><\/p>\n

\"\"<\/p>\n

C\u00f3 nhi\u1ec1u t\u00e0i kho\u1ea3n kh\u00f4ng xu\u1ea5t hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0ng v\u1eabn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta h\u00e3y c\u00f9ng kh\u00e1m ph\u00e1 12 lo\u1ea1i t\u00e0i kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Cho d\u00f9 b\u1ea1n l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0, k\u1ebf to\u00e1n vi\u00ean hay ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 t\u00f2 m\u00f2 v\u1ec1 c\u00e1ch ho\u1ea1t \u0111\u1ed9ng c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, th\u00ec b\u00e0i vi\u1ebft n\u00e0y l\u00e0 b\u00e0i vi\u1ebft b\u1ea1n ph\u1ea3i \u0111\u1ecdc.<\/span><\/p>\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/b><\/h2>\n

Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng xu\u1ea5t hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, tr\u01b0\u1edbc ti\u00ean ch\u00fang ta h\u00e3y t\u00ecm hi\u1ec3u kh\u00e1i ni\u1ec7m v\u1ec1 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3. B\u00e1o c\u00e1o n\u00e0y li\u1ec7t k\u00ea t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n lu\u00f4n tu\u00e2n th\u1ee7 ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n:<\/span><\/p>\n

T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/b><\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty ph\u1ea3i b\u1eb1ng t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. N\u1ebfu ph\u01b0\u01a1ng tr\u00ecnh n\u00e0y kh\u00f4ng c\u00e2n b\u1eb1ng, \u0111i\u1ec1u \u0111\u00f3 cho th\u1ea5y c\u00f3 l\u1ed7i trong qu\u00e1 tr\u00ecnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

Nh\u1eefng T\u00e0i kho\u1ea3n n\u00e0o kh\u00f4ng xu\u1ea5t hi\u1ec7n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n?<\/b><\/h2>\n

B\u00e2y gi\u1edd ch\u00fang ta \u0111\u00e3 c\u00f3 nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n v\u00e0 hi\u1ec3u \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, h\u00e3y c\u00f9ng tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi “Nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0o kh\u00f4ng xu\u1ea5t hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n?”\u00a0<\/span><\/p>\n

T\u00e0i kho\u1ea3n c\u1ed5 t\u1ee9c<\/b><\/h3>\n

T\u00e0i kho\u1ea3n c\u1ed5 t\u1ee9c l\u00e0 t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi l\u1ea1i c\u00e1c kho\u1ea3n thanh to\u00e1n c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng. M\u1eb7c d\u00f9 c\u1ed5 t\u1ee9c th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, nh\u01b0ng ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00ec ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Thay v\u00e0o \u0111\u00f3, ch\u00fang l\u00e0 kho\u1ea3n ph\u00e2n ph\u1ed1i thu nh\u1eadp cho c\u1ed5 \u0111\u00f4ng v\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn v\u1ecb th\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c hi\u1ec7u su\u1ea5t c\u1ee7a c\u00f4ng ty.<\/span><\/p>\n

T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/b><\/h3>\n

\u0110\u00e2y l\u00e0 c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0ng v\u1eabn c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn v\u1ecb th\u1ebf t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. V\u00ed d\u1ee5 v\u1ec1 c\u00e1c m\u1ee5c ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n bao g\u1ed3m h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng, li\u00ean doanh v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n

Chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n<\/b><\/h3>\n

Chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n (R&D) th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 \u0111\u00e3 ph\u00e1t sinh v\u00e0 kh\u00f4ng xu\u1ea5t hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng t\u00e0i s\u1ea3n ri\u00eang bi\u1ec7t tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Tuy nhi\u00ean, nh\u1eefng chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ch\u1eb3ng h\u1ea1n nh\u01b0 khi li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t tri\u1ec3n m\u1ed9t s\u1ea3n ph\u1ea9m ho\u1eb7c quy tr\u00ecnh m\u1edbi, trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3 ch\u00fang \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/p>\n

Goodwill<\/b><\/h3>\n

Goodwill l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ea1i di\u1ec7n cho gi\u00e1 mua v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n r\u00f2ng \u0111\u01b0\u1ee3c mua l\u1ea1i trong qu\u00e1 tr\u00ecnh k\u1ebft h\u1ee3p kinh doanh. M\u1eb7c d\u00f9 goodwill ban \u0111\u1ea7u \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, nh\u01b0ng n\u00f3 ph\u1ea3i ch\u1ecbu th\u1eed nghi\u1ec7m suy gi\u1ea3m v\u00e0 c\u00f3 th\u1ec3 b\u1ecb ghi gi\u1ea3m, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Thay v\u00e0o \u0111\u00f3, s\u1ef1 suy gi\u1ea3m \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp.<\/span><\/p>\n

Kh\u1ea5u hao v\u00e0 kh\u1ea5u hao<\/b><\/h3>\n

Kh\u1ea5u hao v\u00e0 kh\u1ea5u hao l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u1ea3i ti\u1ec1n m\u1eb7t l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n theo th\u1eddi gian. C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp, kh\u00f4ng tr\u1ef1c ti\u1ebfp tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Tuy nhi\u00ean, ch\u00fang \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/p>\n

T\u00e0i s\u1ea3n d\u1ef1 ph\u00f2ng<\/b><\/h3>\n

T\u00e0i s\u1ea3n d\u1ef1 ph\u00f2ng l\u00e0 t\u00e0i s\u1ea3n ti\u1ec1m n\u0103ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u00f9y thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t s\u1ef1 ki\u1ec7n trong t\u01b0\u01a1ng lai. Ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c ghi v\u00e0o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n do t\u00ednh kh\u00f4ng ch\u1eafc ch\u1eafn c\u1ee7a ch\u00fang nh\u01b0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 trong c\u00e1c ghi ch\u00fa c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ebfu d\u00f2ng l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra.<\/span><\/p>\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/b><\/h3>\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, ch\u1eb3ng h\u1ea1n nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n thu\u00ea nh\u00e0 v\u00e0 ti\u1ec7n \u00edch, ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng v\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong b\u00e1o c\u00e1o thu nh\u1eadp. Nh\u1eefng chi ph\u00ed n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0ng l\u1ea1i \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty.<\/span><\/p>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS)<\/b><\/h3>\n

COGS \u0111\u1ea1i di\u1ec7n cho chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a do c\u00f4ng ty b\u00e1n ra, bao g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung. Gi\u1ed1ng nh\u01b0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, COGS \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp v\u00e0 kh\u00f4ng xu\u1ea5t hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/p>\n

Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/h3>\n

Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u00e0 kho\u1ea3n thanh to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc cho h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c trong t\u01b0\u01a1ng lai. M\u1eb7c d\u00f9 ban \u0111\u1ea7u \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o thu nh\u1eadp khi ch\u00fang ph\u00e1t sinh.<\/span><\/p>\n

Doanh thu ho\u00e3n l\u1ea1i<\/b><\/h3>\n

Doanh thu ho\u00e3n l\u1ea1i, c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c cho h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 ch\u01b0a \u0111\u01b0\u1ee3c giao. N\u00f3 xu\u1ea5t hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0 m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n doanh thu. Doanh thu th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp khi d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u1eb7c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c giao.<\/span><\/p>\n

Hy v\u1ecdng nh\u1eefng th\u00f4ng tin \u0111\u00e3 cung c\u1ea5p gi\u00fap b\u1ea1n hi\u1ec3u b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec c\u0169ng nh\u01b0 nh\u1eefng lo\u1ea1i t\u00e0i kho\u1ea3n n\u00e0o kh\u00f4ng xu\u1ea5t hi\u1ec7n trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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