{"id":1344,"date":"2021-04-12T10:00:47","date_gmt":"2021-04-12T10:00:47","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=1344"},"modified":"2026-03-27T17:22:52","modified_gmt":"2026-03-27T10:22:52","slug":"tai-khoan-doi-ung-la-gi-tam-quan-trong-va-muc-dich-su-dung","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/kien-thuc-kinh-te\/tai-khoan-doi-ung-la-gi-tam-quan-trong-va-muc-dich-su-dung","title":{"rendered":"T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng l\u00e0 g\u00ec, t\u1ea7m quan tr\u1ecdng v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng"},"content":{"rendered":"\n

T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/strong> l\u00e0 g\u00ec c\u00f3 th\u1ec3 l\u00e0 \u0111i\u1ec1u m\u00e0 ng\u01b0\u1eddi h\u1ecdc k\u1ebf to\u00e1n c\u1ea7n hi\u1ec3u r\u00f5. N\u1ebfu b\u1ea1n l\u00e0 m\u1ed9t trong s\u1ed1 h\u1ecd th\u00ec \u0111\u1eebng b\u1ecf qua n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
T\u1ed5ng quan v\u1ec1 T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng (Contra Account)<\/strong>

\u2013 T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng l\u00e0 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 b\u00f9 tr\u1eeb s\u1ed1 d\u01b0 c\u1ee7a m\u1ed9t t\u00e0i kho\u1ea3n ch\u00ednh li\u00ean quan, gi\u00fap tr\u00ecnh b\u00e0y gi\u00e1 tr\u1ecb thu\u1ea7n (net value) tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>

\u2013 Trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Vi\u1ec7t Nam (theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC), t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng xu\u1ea5t hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng c\u00e1c t\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 TK 214, TK 229, TK 229.<\/p>

\u2013 T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng kh\u00f4ng b\u1ecb x\u00f3a m\u00e0 \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i \u0111\u1ec3 t\u0103ng t\u00ednh minh b\u1ea1ch \u2014 ng\u01b0\u1eddi \u0111\u1ecdc BCTC th\u1ea5y \u0111\u01b0\u1ee3c c\u1ea3 gi\u00e1 tr\u1ecb g\u1ed1c l\u1eabn m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh l\u0169y k\u1ebf.<\/p>

\u2013 Ba lo\u1ea1i ph\u1ed5 bi\u1ebfn nh\u1ea5t: kh\u1ea5u hao l\u0169y k\u1ebf (Accumulated Depreciation), d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, v\u00e0 chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh.<\/p><\/div>\n\n\n

T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng l\u00e0 g\u00ec?     <\/strong>                  <\/h2>\n

T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng l\u00e0 t\u00e0i kho\u1ea3n c\u00e2n b\u1eb1ng c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan trong s\u1ed5 c\u00e1i. N\u1ebfu t\u00e0i kho\u1ea3n ch\u00ednh \u0111\u01b0\u1ee3c ghi l\u00e0 b\u00ean n\u1ee3 th\u00ec t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng c\u1ee7a n\u00f3 l\u00e0 b\u00ean c\u00f3 v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n

Trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n l\u1ed7 c\u00f3 th\u1ec3 x\u1ea3y ra nh\u01b0 kh\u1ea5u hao ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ecb.<\/p>\n

\u201cT\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 kh\u1eafc ph\u1ee5c l\u1ed7i, theo d\u00f5i kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c \u0111\u1ec3 \u0111\u0103ng k\u00fd c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00f4ng th\u1ec3 thu \u0111\u01b0\u1ee3c.\u201d<\/p>\n\n\n
Lo\u1ea1i t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/th>T\u00e0i kho\u1ea3n ch\u00ednh (VN)<\/th>T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng (VN)<\/th>M\u1ee5c \u0111\u00edch<\/th><\/tr><\/thead>
Kh\u1ea5u hao l\u0169y k\u1ebf TSC\u0110 h\u1eefu h\u00ecnh<\/strong><\/td>TK 211 \u2013 Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh<\/td>TK 2141<\/td>Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n, cho th\u1ea5y gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (Net Book Value)<\/td><\/tr>
Kh\u1ea5u hao l\u0169y k\u1ebf TSC\u0110 v\u00f4 h\u00ecnh<\/strong><\/td>TK 213 \u2013 Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh<\/td>TK 2143<\/td>Ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb b\u1ea3n quy\u1ec1n, ph\u1ea7n m\u1ec1m, th\u01b0\u01a1ng hi\u1ec7u \u0111\u00e3 mua<\/td><\/tr>
D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/strong><\/td>TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/td>TK 2293<\/td>\u01af\u1edbc t\u00ednh kho\u1ea3n n\u1ee3 c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c, theo Th\u00f4ng t\u01b0 48\/2019<\/td><\/tr>
D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/strong><\/td>TK 152\/153\/156 \u2013 H\u00e0ng t\u1ed3n kho<\/td>TK 2294<\/td>\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb HTK khi gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c (IAS 2\/VAS 02)<\/td><\/tr>
Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh<\/strong><\/td>TK 343 \u2013 Tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh<\/td>TK 3432<\/td>Ph\u1ea3n \u00e1nh ph\u1ea7n ch\u00eanh l\u1ec7ch khi tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh d\u01b0\u1edbi m\u1ec7nh gi\u00e1<\/td><\/tr><\/tbody><\/table>\n\n\n\n

N\u1eafm v\u1eefng nguy\u00ean l\u00fd t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng l\u00e0 y\u00eau c\u1ea7u c\u01a1 b\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n vi\u00ean v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean<\/a> \u2014 \u0111\u1eb7c bi\u1ec7t khi l\u00e0m vi\u1ec7c v\u1edbi BCTC h\u1ee3p nh\u1ea5t ho\u1eb7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 cho ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo chu\u1ea9n m\u1ef1c VSA\/ISA.<\/p>\n\n\n

T\u1ea1i sao t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng quan tr\u1ecdng?<\/strong><\/h2>\n

–       Gi\u00fap doanh nghi\u1ec7p ghi l\u1ea1i gi\u00e1 tr\u1ecb ban \u0111\u1ea7u tr\u00ean s\u1ed5 c\u00e1i c\u00f9ng v\u1edbi b\u1ea5t k\u1ef3 s\u1ef1 gi\u1ea3m gi\u00e1 n\u00e0o.<\/p>\n

–       Gi\u00fap xem gi\u00e1 tr\u1ecb l\u1ecbch s\u1eed duy nh\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng v\u1edbi kh\u1ea5u hao t\u00edch l\u0169y li\u00ean quan.<\/p>\n

–       T\u1ea1o \u0111i\u1ec1u ki\u1ec7n d\u1ec5 d\u00e0ng truy xu\u1ea5t s\u1ed1 ti\u1ec1n ban \u0111\u1ea7u v\u00e0 s\u1ed1 ti\u1ec1n gi\u1ea3m th\u1ef1c t\u1ebf, gi\u00fap hi\u1ec3u \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 r\u00f2ng.<\/p>\n

–       Gi\u00fap doanh nghi\u1ec7p th\u1ec3 hi\u1ec7n gi\u00e1 tr\u1ecb r\u00f2ng d\u1ef1a tr\u00ean m\u1ee9c gi\u1ea3m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean s\u1ed1 ti\u1ec1n ban \u0111\u1ea7u.<\/p>\n

C\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/strong><\/h3>\n

M\u1ed9t t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh cho m\u1ed9t t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c gh\u00e9p n\u1ed1i c\u1ee5 th\u1ec3. T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 b\u00f9 \u0111\u1eafp m\u1ed9t lo\u1ea1t c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n kh\u00e1c nhau. V\u1eady c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng l\u00e0 g\u00ec?<\/p>\n

T\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n \u0111\u1ed1i \u1ee9ng<\/strong><\/h3>\n

M\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gi\u1ea3m s\u1ed1 d\u01b0 c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n. S\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n \u0111\u1ed1i \u1ee9ng l\u00e0 s\u1ed1 d\u01b0 c\u00f3. T\u00e0i kho\u1ea3n n\u00e0y l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n c\u1ee9ng. T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n v\u00ec n\u00f3 kh\u00f4ng th\u1ec3 hi\u1ec7n gi\u00e1 tr\u1ecb l\u00e2u d\u00e0i.<\/p>\n

C\u00e1c v\u00ed d\u1ee5 v\u1ec1 t\u00e0i kho\u1ea3n t\u01b0\u01a1ng ph\u1ea3n n\u00e0y bao g\u1ed3m:<\/strong><\/h3>\n

–       D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i l\u00e0 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh t\u1eeb T\u00e0i kho\u1ea3n ph\u1ea3i thu. T\u00e0i kho\u1ea3n n\u00e0y b\u00f9 \u0111\u1eafp t\u00e0i kho\u1ea3n ph\u1ea3i thu c\u1ee7a m\u1ed9t c\u00f4ng ty.<\/p>\n

–       Kh\u1ea5u hao l\u0169y k\u1ebf: Kh\u1ea5u hao l\u00e0 s\u1ef1 gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n. Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf th\u1ec3 hi\u1ec7n s\u1ed1 kh\u1ea5u hao l\u0169y k\u1ebf m\u00e0 m\u1ed9t t\u00e0i s\u1ea3n ph\u00e1t sinh. T\u00e0i kho\u1ea3n n\u00e0y b\u00f9 \u0111\u1eafp cho c\u00e1c t\u00e0i s\u1ea3n b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a m\u1ed9t c\u00f4ng ty bao g\u1ed3m m\u00e1y m\u00f3c, \u0111\u1ed3 n\u1ed9i th\u1ea5t v\u00e0 c\u00e1c t\u00f2a nh\u00e0\u2026 Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

T\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ed1i \u1ee9ng<\/strong><\/p>\n

S\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 s\u1ed1 d\u01b0 b\u00ean n\u1ee3. T\u00e0i kho\u1ea3n n\u00e0y l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3. T\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ed1i \u1ee9ng kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean nh\u01b0 c\u00e1c t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n \u0111\u1ed1i \u1ee9ng. N\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00ec n\u00f3 kh\u00f4ng th\u1ec3 hi\u1ec7n m\u1ed9t ngh\u0129a v\u1ee5 trong t\u01b0\u01a1ng lai.<\/p>\n

C\u00e1c v\u00ed d\u1ee5 v\u1ec1 t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ed1i \u1ee9ng bao g\u1ed3m:<\/strong><\/h3>\n

–       Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 – \u0110\u00e2y l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t m\u00e0 m\u1ed9t c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c khi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a tr\u00e1i phi\u1ebfu khi \u0111\u00e1o h\u1ea1n. Gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c gi\u1ea3m b\u1eb1ng Chi\u1ebft kh\u1ea5u tr\u00ean tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3.<\/p>\n

–       Chi\u1ebft kh\u1ea5u tr\u00ean c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 – Kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c \u0111\u01b0a ra \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c t\u1ea1o ra khi m\u1ed9t c\u00f4ng ty vay m\u1ed9t s\u1ed1 ti\u1ec1n c\u1ee5 th\u1ec3 v\u00e0 ho\u00e0n tr\u1ea3 s\u1edbm. Chi\u1ebft kh\u1ea5u tr\u00ean c\u00e1c ghi ch\u00fa ph\u1ea3i tr\u1ea3 l\u00e0m gi\u1ea3m t\u1ed5ng s\u1ed1 ti\u1ec1n ghi ch\u00fa \u0111\u1ec3 ph\u1ea3n \u00e1nh chi\u1ebft kh\u1ea5u m\u00e0 b\u00ean cho vay \u0111\u01b0a ra.<\/p>\n

T\u00e0i kho\u1ea3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i \u1ee9ng<\/strong><\/p>\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ghi nh\u1eadn d\u01b0\u1edbi d\u1ea1ng s\u1ed1 d\u01b0 b\u00ean N\u1ee3 – \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gi\u1ea3m s\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu chu\u1ea9n. \u0110\u00e2y l\u00e0 kho\u1ea3n gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00ec n\u00f3 \u0111\u1ea1i di\u1ec7n cho s\u1ed1 ti\u1ec1n m\u00e0 m\u1ed9t c\u00f4ng ty ph\u1ea3i tr\u1ea3 \u0111\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a m\u00ecnh. T\u00e0i kho\u1ea3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i \u1ee9ng l\u00e0m gi\u1ea3m t\u1ed5ng s\u1ed1 c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh. T\u00e0i kho\u1ea3n c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c ghi n\u1ee3 khi m\u1ed9t c\u00f4ng ty mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a m\u00ecnh t\u1eeb th\u1ecb tr\u01b0\u1eddng m\u1edf.<\/p>\n

T\u00e0i kho\u1ea3n doanh thu \u0111\u1ed1i \u1ee9ng<\/strong><\/p>\n

Kho\u1ea3n gi\u1ea3m t\u1eeb t\u1ed5ng doanh thu, t\u1ea1o ra doanh thu thu\u1ea7n, l\u00e0 t\u00e0i kho\u1ea3n doanh thu \u0111\u1ed1i \u1ee9ng. C\u00e1c giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u00e0i kho\u1ea3n doanh thu \u0111\u1ed1i \u1ee9ng, t\u00e0i kho\u1ea3n n\u00e0y th\u01b0\u1eddng c\u00f3 s\u1ed1 d\u01b0 b\u00ean n\u1ee3 v\u00e0 l\u00e0m gi\u1ea3m t\u1ed5ng doanh thu thu\u1ea7n c\u1ee7a c\u00f4ng ty.<\/p>\n

C\u00e1c v\u00ed d\u1ee5 v\u1ec1 t\u00e0i kho\u1ea3n doanh thu \u0111\u1ed1i \u1ee9ng bao g\u1ed3m:<\/strong><\/h3>\n

–       H\u00e0ng tr\u1ea3 l\u1ea1i: Doanh thu tr\u1ea3 l\u1ea1i l\u00e0 m\u1ed9t h\u00e0nh \u0111\u1ed9ng t\u01b0\u01a1ng ph\u1ea3n c\u1ee7a t\u00e0i kho\u1ea3n b\u00e1n h\u00e0ng. Giao d\u1ecbch n\u00e0y ghi l\u1ea1i khi kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a \u0111\u00e3 thanh to\u00e1n v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i ti\u1ec1n.<\/p>\n

–       Ph\u1ee5 c\u1ea5p b\u00e1n h\u00e0ng: Ph\u1ee5 c\u1ea5p b\u00e1n h\u00e0ng c\u0169ng l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a t\u00e0i kho\u1ea3n b\u00e1n h\u00e0ng. Tr\u1ee3 c\u1ea5p b\u00e1n h\u00e0ng l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 b\u00e1n khi kh\u00e1ch h\u00e0ng \u0111\u1ed3ng \u00fd nh\u1eadn m\u1ed9t m\u00f3n h\u00e0ng b\u1ecb l\u1ed7i thay v\u00ec tr\u1ea3 l\u1ea1i.<\/p>\n

–       Chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng: Chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c \u0111\u01b0a ra khi b\u00e1n h\u00e0ng h\u00f3a \u0111\u1ec3 thu h\u00fat ng\u01b0\u1eddi mua. \u0110\u00f3 l\u00e0 m\u1ed9t \u0111\u1ed9ng c\u01a1 \u0111\u1ec3 mua h\u00e0ng h\u00f3a.<\/p>\n\n\n

L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/strong>

\u2013 Kh\u00f4ng nh\u1ea7m l\u1eabn<\/strong> gi\u1eefa t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng (contra account) v\u00e0 t\u00e0i kho\u1ea3n \u00e2m: t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng c\u00f3 s\u1ed1 d\u01b0 ng\u01b0\u1ee3c chi\u1ec1u so v\u1edbi t\u00e0i kho\u1ea3n ch\u00ednh m\u1ed9t c\u00e1ch c\u00f3 ch\u1ee7 \u0111\u00edch, kh\u00f4ng ph\u1ea3i sai s\u00f3t k\u1ebf to\u00e1n.<\/p>

\u2013 Theo VAS 03 (T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh), kh\u1ea5u hao l\u0169y k\u1ebf (TK 214) ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110.<\/p>

\u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i (TK 229) c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp theo \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 48\/2019\/TT-BTC \u2014 kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp t\u00f9y ti\u1ec7n \u0111\u1ec3 gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/p>

\u2013 Khi thanh l\u00fd t\u00e0i s\u1ea3n, ph\u1ea3i \u0111\u1ed3ng th\u1eddi x\u00f3a s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n nguy\u00ean gi\u00e1 v\u00e0 t\u00e0i kho\u1ea3n kh\u1ea5u hao l\u0169y k\u1ebf li\u00ean quan.<\/p><\/div>\n\n\n\n

\u0110\u1ec3 hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 c\u01a1 ch\u1ebf ghi nh\u1eadn k\u00e9p trong k\u1ebf to\u00e1n, b\u00e0i vi\u1ebft v\u1ec1 t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/a> n\u00ean \u0111\u01b0\u1ee3c \u0111\u1ecdc c\u00f9ng v\u1edbi ph\u1ea7n gi\u1ea3i th\u00edch v\u1ec1 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (COGS) v\u00e0 c\u00e1ch t\u00ednh ch\u00ednh x\u00e1c<\/a> \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 chu tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>\n\n\n

T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 b\u00e1o c\u00e1o nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n

L\u1ea5y v\u00ed d\u1ee5 v\u1ec1 t\u00e0i kho\u1ea3n thi\u1ebft b\u1ecb. Thi\u1ebft b\u1ecb l\u00e0 t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3. Thi\u1ebft b\u1ecb b\u1ecb gi\u1ea3m gi\u00e1 tr\u1ecb so v\u1edbi m\u1ee9c h\u1eefu d\u1ee5ng. Kho\u1ea3n kh\u1ea5u hao n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u v\u00e0o m\u1ed9t t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n \u0111\u1ed1i \u1ee9ng g\u1ecdi l\u00e0 kh\u1ea5u hao l\u0169y k\u1ebf. T\u00e0i kho\u1ea3n kh\u1ea5u hao l\u0169y k\u1ebf c\u00f3 s\u1ed1 d\u01b0 C\u00f3 v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gi\u1ea3m gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a thi\u1ebft b\u1ecb. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n s\u1ebd b\u00e1o c\u00e1o thi\u1ebft b\u1ecb theo nguy\u00ean gi\u00e1 v\u00e0 sau \u0111\u00f3 tr\u1eeb \u0111i kh\u1ea5u hao l\u0169y k\u1ebf.<\/p>\n

 B\u1eb1ng c\u00e1ch b\u00e1o c\u00e1o c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ng\u01b0\u1eddi d\u00f9ng th\u1eadm ch\u00ed c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u nhi\u1ec1u th\u00f4ng tin h\u01a1n v\u1ec1 c\u00f4ng ty so v\u1edbi s\u1ed1 ti\u1ec1n r\u00f2ng c\u1ee7a thi\u1ebft b\u1ecb. Ng\u01b0\u1eddi \u0111\u1ecdc b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 nh\u00ecn th\u1ea5y gi\u00e1 v\u1ed1n th\u1ef1c t\u1ebf c\u1ee7a kho\u1ea3n m\u1ee5c \u0111\u00f3; h\u1ecd c\u00f2n c\u00f3 th\u1ec3 xem ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u00e3 b\u1ecb x\u00f3a b\u1ecf c\u0169ng nh\u01b0 \u01b0\u1edbc t\u00ednh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u00f2n l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n\n\n

\u1ee8ng d\u1ee5ng ph\u00e2n t\u00edch t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng trong ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb<\/strong>

\u2013 Khi ph\u00e2n t\u00edch BCTC, h\u00e3y so s\u00e1nh t\u1ef7 l\u1ec7 kh\u1ea5u hao l\u0169y k\u1ebf\/nguy\u00ean gi\u00e1 TSC\u0110 qua c\u00e1c n\u0103m \u2014 t\u1ef7 l\u1ec7 t\u0103ng nhanh b\u1ea5t th\u01b0\u1eddng c\u00f3 th\u1ec3 b\u00e1o hi\u1ec7u doanh nghi\u1ec7p \u0111ang “gi\u00e0 h\u00f3a” t\u00e0i s\u1ea3n v\u00e0 c\u1ea7n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/p>

\u2013 T\u1ef7 l\u1ec7 d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u\/t\u1ed5ng ph\u1ea3i thu t\u0103ng li\u00ean t\u1ee5c l\u00e0 d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o s\u1edbm v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng n\u1ee3 c\u1ea7n ki\u1ec3m tra ngay trong ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>

\u2013 K\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng v\u1edbi s\u1ed5 chi ti\u1ebft \u00edt nh\u1ea5t m\u1ed7i qu\u00fd, \u0111\u1eb7c bi\u1ec7t tr\u01b0\u1edbc k\u1ef3 l\u1eadp BCTC n\u0103m v\u00e0 khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>

\u2013 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0 MISA SME, Fast Accounting v\u00e0 BRAVO \u0111\u1ec1u h\u1ed7 tr\u1ee3 thi\u1ebft l\u1eadp v\u00e0 theo d\u00f5i t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng t\u1ef1 \u0111\u1ed9ng theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u00e0i s\u1ea3n.<\/p><\/div>\n\n\n

Khi \u0111\u00e3 hi\u1ec3u t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng l\u00e0 g\u00ec, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u00e3 bi\u1ebft s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa t\u00e0i kho\u1ea3n ch\u00ednh v\u00e0 t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng c\u1ee7a n\u00f3 l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n. B\u1ea1n c\u1ea7n c\u00f3 t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p m\u00ecnh. \u0110\u00f3 l\u00e0 n\u1ed9i dung ch\u00ednh m\u00e0 b\u00e0i vi\u1ebft n\u00e0y mu\u1ed1n \u0111\u1ec1 c\u1eadp.<\/p>\n

Hu\u1ef3nh Tr\u00e2m<\/strong><\/p>\n

<\/p>","protected":false},"excerpt":{"rendered":"

T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng l\u00e0 g\u00ec c\u00f3 th\u1ec3 l\u00e0 \u0111i\u1ec1u m\u00e0 ng\u01b0\u1eddi h\u1ecdc k\u1ebf to\u00e1n c\u1ea7n hi\u1ec3u r\u00f5. N\u1ebfu b\u1ea1n l\u00e0 m\u1ed9t trong s\u1ed1 h\u1ecd …<\/p>\n","protected":false},"author":58,"featured_media":15427,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1344","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-te"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1344","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/comments?post=1344"}],"version-history":[{"count":13,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1344\/revisions"}],"predecessor-version":[{"id":15696,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1344\/revisions\/15696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/15427"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=1344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=1344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=1344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}