{"id":21567,"date":"2023-12-06T02:47:08","date_gmt":"2023-12-06T02:47:08","guid":{"rendered":"https:\/\/masterskills.org\/blog\/operating-lease-la-gi-va-co-gi-khac-biet-voi-finance-lease.html"},"modified":"2023-12-22T04:55:35","modified_gmt":"2023-12-21T21:55:35","slug":"operating-lease-la-gi-va-co-gi-khac-biet-voi-finance-lease","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/operating-lease-la-gi-va-co-gi-khac-biet-voi-finance-lease.html","title":{"rendered":"Operating lease l\u00e0 g\u00ec v\u00e0 c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t v\u1edbi finance lease?"},"content":{"rendered":"
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Operating lease l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh \u2013 m\u1ed9t th\u1ecfa thu\u1eadn trao quy\u1ec1n s\u1eed d\u1ee5ng nh\u01b0ng kh\u00f4ng trao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n. V\u1ec1 c\u01a1 b\u1ea3n, b\u00ean thu\u00ea c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng thi\u1ebft b\u1ecb trong m\u1ed9t th\u1eddi h\u1ea1n c\u1ed1 \u0111\u1ecbnh, nh\u01b0ng kh\u00f4ng c\u00f3 l\u1ef1a ch\u1ecdn n\u00e0o \u0111\u1ec3 mua t\u00e0i s\u1ea3n v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a operating lease l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

H\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 kho\u1ea3n m\u1ee5c n\u1eb1m ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c t\u00e0i s\u1ea3n thu\u00ea v\u00e0 n\u1ee3 c\u00f3 li\u00ean quan kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty nh\u1eb1m b\u1ea3o v\u1ec7 t\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

H\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh c\u00f3 th\u1eddi h\u1ea1n ng\u1eafn h\u01a1n tu\u1ed5i th\u1ecd kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c cho thu\u00ea. B\u00ean cho thu\u00ea mong mu\u1ed1n t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb b\u00e1n l\u1ea1i v\u00e0o cu\u1ed1i th\u1eddi gian thu\u00ea. Gi\u00e1 tr\u1ecb n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c d\u1ef1 b\u00e1o khi b\u1eaft \u0111\u1ea7u h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 ng\u01b0\u1eddi cho thu\u00ea ph\u1ea3i ch\u1ecbu r\u1ee7i ro v\u1ec1 vi\u1ec7c li\u1ec7u t\u00e0i s\u1ea3n c\u00f3 \u0111\u1ea1t \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i n\u00e0y hay kh\u00f4ng khi h\u1ee3p \u0111\u1ed3ng k\u1ebft th\u00fac. H\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u1ed1n c\u00f3 nh\u01b0 xe c\u1ed9 v\u00e0 m\u00e1y m\u00f3c.<\/p>\n

B\u00ean thu\u00ea \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n trong kho\u1ea3ng th\u1eddi gian \u0111\u00e3 th\u1ecfa thu\u1eadn \u0111\u1ec3 \u0111\u1ed5i l\u1ea1i c\u00e1c kho\u1ea3n thanh to\u00e1n theo l\u1ecbch tr\u00ecnh. C\u00e1c kho\u1ea3n thanh to\u00e1n n\u00e0y kh\u00f4ng bao g\u1ed3m to\u00e0n b\u1ed9 chi ph\u00ed c\u1ee7a t\u00e0i s\u1ea3n, v\u00ec ch\u00fang s\u1ebd th\u1ef1c hi\u1ec7n v\u1edbi h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh (finance lease). B\u00ean thu\u00ea c\u0169ng c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c thu\u00ea t\u00e0i s\u1ea3n sau th\u1eddi h\u1ea1n th\u1ecfa thu\u1eadn ban \u0111\u1ea7u v\u1edbi m\u1ee9c gi\u00e1 thu\u00ea h\u1ee3p l\u00fd tr\u00ean th\u1ecb tr\u01b0\u1eddng, s\u1ebd \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3.<\/p>\n

H\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh c\u00f2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 h\u1ee3p \u0111\u1ed3ng kinh doanh, \u0111i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t ph\u1ed5 bi\u1ebfn \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

\u01afu \u0111i\u1ec3m c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh operating lease<\/strong><\/p>\n

L\u00ed do c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng operating lease l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 H\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh cung c\u1ea5p s\u1ef1 linh ho\u1ea1t h\u01a1n cho c\u00e1c c\u00f4ng ty v\u00ec h\u1ecd c\u00f3 th\u1ec3 thay th\u1ebf \/ c\u1eadp nh\u1eadt thi\u1ebft b\u1ecb c\u1ee7a m\u00ecnh th\u01b0\u1eddng xuy\u00ean h\u01a1n.<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Kh\u00f4ng c\u00f3 nguy c\u01a1 l\u1ed7i th\u1eddi v\u00ec kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu.<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Vi\u1ec7c h\u1ea1ch to\u00e1n h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n gi\u1ea3n h\u01a1n.<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n

\n

\u201cH\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng c\u00f3 th\u1eddi h\u1ea1n c\u1ed1 \u0111\u1ecbnh, trong \u0111\u00f3 ng\u01b0\u1eddi cho thu\u00ea ph\u1ea3i ch\u1ecbu nhi\u1ec1u r\u1ee7i ro v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu, bao g\u1ed3m kh\u1ea5u hao, kinh ph\u00ed v\u00e0 c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd x\u00e1c \u0111\u1ecbnh.\u201d<\/strong><\/em><\/p>\n<\/blockquote>\n

S\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0ng operating lease l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c coi nh\u01b0 m\u1ed9t t\u00e0i s\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty, trong khi h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u1eb1m ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

H\u00e3y ngh\u0129 v\u1ec1 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh gi\u1ed1ng nh\u01b0 s\u1edf h\u1eefu m\u1ed9t ph\u1ea7n t\u00e0i s\u1ea3n v\u00e0 ngh\u0129 v\u1ec1 h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng gi\u1ed1ng nh\u01b0 thu\u00ea m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n. C\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 gi\u1eefa h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u00ea v\u1eadn h\u00e0nh, v\u00e0 h\u01b0\u1edbng d\u1eabn n\u00e0y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai lo\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1ch x\u1eed l\u00fd k\u1ebf to\u00e1n t\u01b0\u01a1ng \u1ee9ng c\u1ee7a ch\u00fang.<\/p>\n

C\u00e1c kho\u1ea3n thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 n\u1ee3. Ch\u00fang m\u1ea5t gi\u00e1 theo th\u1eddi gian v\u00e0 ph\u1ea3i ch\u1ecbu chi ph\u00ed l\u00e3i vay.<\/p>\n

\u0110\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh theo GAAP, ph\u1ea3i \u0111\u00e1p \u1ee9ng m\u1ed9t trong b\u1ed1n \u0111i\u1ec1u ki\u1ec7n b\u1ea5t k\u1ef3:<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n.<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Quy\u1ec1n ch\u1ecdn mua t\u00e0i s\u1ea3n v\u1edbi gi\u00e1 chi\u1ebft kh\u1ea5u v\u00e0o cu\u1ed1i k\u1ef3 h\u1ea1n.<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Th\u1eddi h\u1ea1n thu\u00ea l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 75% th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n thanh to\u00e1n thu\u00ea l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 90% gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

Ngo\u00e0i ra, c\u00f3 m\u1ed9t ti\u00eau ch\u00ed n\u1eefa c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cho thu\u00ea l\u00e0 thu\u00ea t\u00e0i ch\u00ednh:<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00e1c t\u00e0i s\u1ea3n trong h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u01b0\u1ee3c chuy\u00ean bi\u1ec7t h\u00f3a \u0111\u1ec3 ch\u1ec9 b\u00ean thu\u00ea m\u1edbi c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u00fang m\u00e0 kh\u00f4ng c\u00f3 thay \u0111\u1ed5i l\u1edbn \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n.<\/p>\n

H\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 cho thu\u00ea t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u00ea t\u00e0i s\u1ea3n, v\u00ec ch\u00fang kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu. C\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 thu nh\u1eadp r\u00f2ng.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 cho thu\u00ea t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n h\u01a1n v\u00e0 trao quy\u1ec1n s\u1edf h\u1eefu cho b\u00ean thu\u00ea.<\/p>\n

\u01afu \u0111i\u1ec3m c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh<\/strong><\/p>\n

C\u00f3 nhi\u1ec1u l\u1ee3i th\u1ebf \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh, bao g\u1ed3m nh\u1eefng \u0111i\u1ec1u sau \u0111\u00e2y:<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u00ean thu\u00ea \u0111\u01b0\u1ee3c ph\u00e9p y\u00eau c\u1ea7u kh\u1ea5u hao t\u00e0i s\u1ea3n l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Chi ph\u00ed l\u00e3i vay c\u0169ng l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

S\u1ef1 kh\u00e1c bi\u1ec7t khi h\u1ea1ch to\u00e1n gi\u1eefa finance lease v\u00e0 operating lease l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

Thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u00ea v\u1eadn h\u00e0nh ph\u1ea3i tu\u00e2n theo c\u00e1c bi\u1ec7n ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c nhau cho c\u1ea3 b\u00ean thu\u00ea v\u00e0 b\u00ean cho thu\u00ea.<\/p>\n

Vi\u1ec7c x\u1eed l\u00fd k\u1ebf to\u00e1n cho m\u1ed9t h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01a1n gi\u1ea3n. C\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u01b0\u1ee3c ghi v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u00f4ng ty kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00e0 do \u0111\u00f3, n\u00f3 kh\u00f4ng hi\u1ec3n th\u1ecb tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 c\u00f4ng ty kh\u00f4ng \u0111\u00e1nh gi\u00e1 b\u1ea5t k\u1ef3 kho\u1ea3n kh\u1ea5u hao n\u00e0o \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh bao g\u1ed3m vi\u1ec7c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea. H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n vay v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n l\u00e3i vay \u0111\u01b0\u1ee3c ghi v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

Gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c bao g\u1ed3m trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u00ean d\u01b0\u1edbi ph\u1ea7n t\u00e0i s\u1ea3n v\u00e0 kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. M\u1eb7t kh\u00e1c, s\u1ed1 ti\u1ec1n cho vay, l\u00e0 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i r\u00f2ng c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thanh to\u00e1n trong t\u01b0\u01a1ng lai, \u0111\u01b0\u1ee3c bao g\u1ed3m trong n\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n

Nh\u00ecn chung, c\u00e1c kho\u1ea3n thu\u00ea t\u00e0i ch\u00ednh ghi nh\u1eadn chi ph\u00ed s\u1edbm h\u01a1n c\u00e1c kho\u1ea3n thu\u00ea ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n

V\u00ec c\u1ea3 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u00ea v\u1eadn h\u00e0nh \u0111\u1ec1u \u0111\u01b0\u1ee3c c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn, n\u00ean s\u1ebd r\u1ea5t h\u1eefu \u00edch n\u1ebfu b\u1ea1n hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd thu\u1ebf t\u01b0\u01a1ng \u1ee9ng cho t\u1eebng lo\u1ea1i h\u00ecnh thu\u00ea n\u00e0y cho c\u1ea3 b\u00ean cho thu\u00ea v\u00e0 b\u00ean thu\u00ea.<\/p>\n

M\u1ed7i h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ec1u c\u00f3 nh\u1eefng \u01b0u \u0111i\u1ec3m ri\u00eang. T\u00f9y thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng ty v\u00e0 t\u00ecnh h\u00ecnh thu\u1ebf, h\u1ecd c\u00f3 th\u1ec3 ch\u1ecdn c\u00e1i n\u00e0y hay c\u00e1i kia, ho\u1eb7c th\u1eadm ch\u00ed c\u00f3 th\u1ec3 k\u1ebft h\u1ee3p c\u1ea3 hai cho c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c nhau.<\/p>\n

Hi v\u1ecdng nh\u1eefng chia s\u1ebb v\u1ec1 h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh operating lease l\u00e0 g\u00ec c\u00f9ng c\u00e1c th\u00f4ng tin li\u00ean quan tr\u00ean \u0111\u00e2y s\u1ebd h\u1eefu \u00edch v\u1edbi b\u1ea1n.<\/p>\n

Tr\u00e2m Nguy\u1ec5n<\/strong><\/p>\n

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

Operating lease l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1eadn h\u00e0nh \u2013 m\u1ed9t th\u1ecfa thu\u1eadn trao quy\u1ec1n s\u1eed d\u1ee5ng nh\u01b0ng kh\u00f4ng trao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n. V\u1ec1 c\u01a1 b\u1ea3n, b\u00ean thu\u00ea c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng thi\u1ebft b\u1ecb trong m\u1ed9t th\u1eddi h\u1ea1n c\u1ed1 \u0111\u1ecbnh, nh\u01b0ng kh\u00f4ng c\u00f3 l\u1ef1a ch\u1ecdn n\u00e0o \u0111\u1ec3 mua t\u00e0i s\u1ea3n v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21567"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=21567"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21567\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}