{"id":21761,"date":"2023-12-06T02:54:16","date_gmt":"2023-12-06T02:54:16","guid":{"rendered":"https:\/\/masterskills.org\/blog\/retained-earnings-la-gi-va-su-dung-the-nao-cho-hieu-qua.html"},"modified":"2023-12-22T04:56:15","modified_gmt":"2023-12-21T21:56:15","slug":"retained-earnings-la-gi-va-su-dung-the-nao-cho-hieu-qua","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/retained-earnings-la-gi-va-su-dung-the-nao-cho-hieu-qua.html","title":{"rendered":"Retained Earnings l\u00e0 g\u00ec v\u00e0 s\u1eed d\u1ee5ng th\u1ebf n\u00e0o cho hi\u1ec7u qu\u1ea3?"},"content":{"rendered":"<div class=\"entry-content\">\n<figure class=\"wp-block-image size-large\"><\/figure>\n<h2><span id=\"Retained_Earnings_la_gi\"><strong>Retained Earnings l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p>Retained Earnings hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn r\u00f2ng sau thu\u1ebf \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c ph\u00e2n chia c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng, c\u0169ng nh\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf. Kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 l\u1ee3i nhu\u1eadn sau c\u00f9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>Doanh nghi\u1ec7p gi\u1eef l\u1ea1i ngu\u1ed3n l\u1ee3i nhu\u1eadn n\u00e0y \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng kinh doanh. \u0110\u00e2y ch\u00ednh l\u00e0 ti\u1ec1n \u0111\u1ec1 quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. N\u00f3 c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 gi\u00fap gia t\u0103ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o doanh nghi\u1ec7p c\u0169ng c\u00f3 \u0111\u01b0\u1ee3c kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i. N\u1ebfu thu nh\u1eadp r\u00f2ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o, th\u00ec l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t s\u1ed1 \u00e2m. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y doanh nghi\u1ec7p kinh doanh kh\u00f4ng hi\u1ec7u qu\u1ea3 v\u00e0 c\u1ea7n c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p ph\u00f9 h\u1ee3p \u0111\u1ec3 c\u1ea3i thi\u1ec7n.<\/p>\n<p>Doanh nghi\u1ec7p c\u00f3 ch\u1ec9 s\u1ed1 Retained Earnings c\u00e0ng l\u1edbn th\u00ec c\u00e0ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 cao v\u1ec1 hi\u1ec7u qu\u1ea3 kinh doanh.<\/p>\n<h2><span id=\"Su_khac_biet_giua_Distributed_Earnings_va_Retained_Earnings_la_gi\"><strong>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa Distributed Earnings v\u00e0 Retained Earnings l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p>Nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng nh\u1ea7m t\u01b0\u1edfng gi\u1eefa l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i Retained Earnings v\u00e0 l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i Distributed Earnings. Tuy nhi\u00ean, c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa 2 kh\u00e1i ni\u1ec7m n\u00e0y:<\/p>\n<p>\u2013 L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i th\u1ec3 hi\u1ec7n k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p. N\u00f3 l\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf v\u00e0 ch\u01b0a ph\u00e2n chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng, ch\u01b0a tr\u00edch cho c\u00e1c qu\u1ef9, n\u00f3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh l\u1ed7 l\u00e3i c\u1ee7a m\u1ed9t doanh nghi\u1ec7p.<\/p>\n<p>\u2013 L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i l\u00e0 con s\u1ed1 th\u1ec3 hi\u1ec7n kho\u1ea3n ti\u1ec1n d\u01b0 ra c\u1ee7a doanh nghi\u1ec7p sau khi chia l\u1ee3i t\u1ee9c cho c\u1ed5 \u0111\u00f4ng. \u0110\u00e2y c\u0169ng l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>Nh\u01b0 v\u1eady, l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i sau khi chi tr\u1ea3 h\u1ebft c\u00e1c ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh th\u00ec s\u1ebd l\u00e0 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i. L\u1ee3i nhu\u1eadn ph\u00e2n ph\u1ed1i l\u00fac n\u00e0o c\u0169ng c\u00f3 gi\u00e1 tr\u1ecb cao h\u01a1n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i. Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n n\u1eafm r\u00f5 v\u00e0 ph\u00e2n bi\u1ec7t 2 kh\u00e1i ni\u1ec7m \u0111\u1ec3 c\u00f3 c\u00e1ch qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/p>\n<h2><span id=\"Retained_Earnings_duoc_tinh_theo_cong_thuc_nao\"><strong>Retained Earnings \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c n\u00e0o?<\/strong><\/span><\/h2>\n<p>T\u1eeb \u0111\u1ecbnh ngh\u0129a Retained Earnings l\u00e0 g\u00ec, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 th\u1ea5y l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i ban \u0111\u1ea7u (hi\u1ec7n c\u00f3 t\u1eeb c\u00e1c k\u1ef3 h\u1ea1ch to\u00e1n tr\u01b0\u1edbc) c\u1ed9ng v\u1edbi thu nh\u1eadp r\u00f2ng ho\u1eb7c l\u1ed7 r\u00f2ng. Sau \u0111\u00f3 l\u1ea5y t\u1ed5ng n\u00e0y tr\u1eeb \u0111i c\u1ed5 t\u1ee9c.<\/p>\n<p>Trong \u0111\u00f3, kho\u1ea3n c\u1ed5 t\u1ee9c m\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 cho c\u1ed5 \u0111\u00f4ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c c\u1ed5 phi\u1ebfu.<\/p>\n<p>C\u1ed5 t\u1ee9c lu\u00f4n l\u00e0 \u0111i\u1ec1u m\u00e0 b\u1ea5t k\u1ef3 c\u1ed5 \u0111\u00f4ng n\u00e0o c\u0169ng mong \u0111\u1ee3i. Khi doanh nghi\u1ec7p ki\u1ebfm \u0111\u01b0\u1ee3c ti\u1ec1n, th\u00ec h\u1ecd s\u1ebd \u0111\u01b0\u1ee3c chi tr\u1ea3 m\u1ed9t ph\u1ea7n l\u1ee3i nhu\u1eadn th\u00f4ng qua c\u1ed5 t\u1ee9c. \u0110\u00e2y c\u0169ng l\u00e0 c\u00e1ch m\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p. K\u1ec3 c\u1ea3 c\u00e1c c\u1ed5 \u0111\u00f4ng d\u00e0i h\u1ea1n hay ng\u1eafn h\u1ea1n \u0111\u1ec1u c\u00f3 th\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c ngu\u1ed3n l\u1ee3i nhu\u1eadn khi doanh nghi\u1ec7p \u201c\u0103n n\u00ean l\u00e0m ra\u201d.<\/p>\n<h3><span id=\"Cach_su_dung_Retained_Earnings_hieu_qua_nhat_cho_doanh_nghiep\"><strong>C\u00e1ch s\u1eed d\u1ee5ng Retained Earnings hi\u1ec7u qu\u1ea3 nh\u1ea5t cho doanh nghi\u1ec7p<\/strong><\/span><\/h3>\n<p>V\u1edbi m\u1ed9t doanh nghi\u1ec7p m\u00e0 n\u00f3i, s\u1ebd c\u00f3 nhi\u1ec1u c\u00e1ch x\u1eed l\u00fd kh\u00e1c nhau v\u1edbi kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i. Ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 c\u00f3 c\u00e1c c\u00e1ch sau \u0111\u00e2y:<\/p>\n<p>\u2013 Ph\u00e2n ph\u1ed1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n cho c\u00e1c c\u1ed5 \u0111\u00f4ng d\u01b0\u1edbi d\u1ea1ng c\u1ed5 t\u1ee9c;<\/p>\n<p>\u2013 \u0110\u1ea7u t\u01b0 m\u1edf r\u1ed9ng kinh doanh v\u1edbi quy m\u00f4 l\u1edbn h\u01a1n hi\u1ec7n t\u1ea1i. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1eadn d\u1ee5ng ngu\u1ed3n ti\u1ec1n d\u01b0 th\u1eeba n\u00e0y \u0111\u1ec3 m\u1edf r\u1ed9ng chi nh\u00e1nh, ph\u00e1t tri\u1ec3n \u0111a k\u00eanh b\u00e1n h\u00e0ng, t\u0103ng ngu\u1ed3n l\u1ef1c cho s\u1ea3n ph\u1ea9m, c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t\u2026;<\/p>\n<p>\u2013 \u0110\u1ea7u t\u01b0 v\u00e0o ph\u00e2n kh\u00fac s\u1ea3n ph\u1ea9m m\u1edbi c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o n\u00ean bi\u1ebfn \u0111\u1ed9ng m\u1edbi tr\u00ean th\u1ecb tr\u01b0\u1eddng;<\/p>\n<p>\u2013\u00a0T\u1eadn d\u1ee5ng cho c\u00e1c c\u01a1 h\u1ed9i h\u1ee3p nh\u1ea5t hay h\u1ee3p t\u00e1c \u0111\u1ea7u t\u01b0 \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh;<\/p>\n<p>\u2013 Mua c\u1ed5 ph\u1ea7n t\u1eeb doanh nghi\u1ec7p kh\u00e1c;<\/p>\n<p>\u2013 Tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 doanh nghi\u1ec7p c\u00f2n t\u1ed3n \u0111\u1ecdng ho\u1eb7c c\u00e1c kho\u1ea3n n\u1ee3 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh. Ngu\u1ed3n ti\u1ec1n m\u1eb7t gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng thanh to\u00e1n n\u1ee3 m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i vay hay b\u1ecb \u0111\u1ed9ng tr\u01b0\u1edbc \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng.<\/p>\n<p>Trong c\u00e1c bi\u1ec7n ph\u00e1p tr\u00ean \u0111\u00e2y, th\u00ec l\u1ef1a ch\u1ecdn ph\u00e2n ph\u1ed1i theo h\u00ecnh th\u1ee9c c\u1ed5 t\u1ee9c s\u1ebd khi\u1ebfn Retained Earnings r\u1eddi kh\u1ecfi s\u1ed5 s\u00e1ch v\u00e0 t\u00e0i kho\u1ea3n doanh nghi\u1ec7p m\u00e3i m\u00e3i.<\/p>\n<p>Nguy\u00ean nh\u00e2n v\u00ec kho\u1ea3n c\u1ed5 t\u1ee9c l\u00e0 kh\u00f4ng thay \u0111\u1ed5i \u0111\u01b0\u1ee3c. Trong khi \u0111\u00f3, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u00f3 th\u1ec3 l\u00e0 ngu\u1ed3n d\u1ef1 tr\u1eef ti\u1ec1n m\u1eb7t hi\u1ec7u qu\u1ea3, gi\u00fap \u0111\u1ea3m b\u1ea3o cho kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u01b0\u1ee3c duy tr\u00ec qua nhi\u1ec1u n\u0103m v\u00e0 doanh nghi\u1ec7p s\u1ebd kh\u00f4ng lo ng\u1ea1i v\u1ea5n \u0111\u1ec1 \u0111\u1ed1i m\u1eb7t s\u1ed1 d\u01b0 \u00e2m.<\/p>\n<p>Trong khi \u0111\u00f3, v\u1edbi l\u1ef1a ch\u1ecdn cu\u1ed1i c\u00f9ng l\u00e0 thanh to\u00e1n n\u1ee3, \u0111i\u1ec1u n\u00e0y nh\u00ecn tho\u00e1ng qua c\u00f3 v\u1ebb nh\u01b0 ti\u1ec1n ch\u1ea3y ra ngo\u00e0i, k\u1ef3 th\u1ef1c n\u00f3 ch\u1ec9 l\u00e0 kho\u1ea3n thanh to\u00e1n tr\u01b0\u1edbc, sau \u0111\u00f3 doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i c\u00e1c kho\u1ea3n thanh to\u00e1n v\u00e0 c\u1ea3 l\u00e3i su\u1ea5t trong t\u01b0\u01a1ng lai. Nh\u01b0 v\u1eady, n\u00f3 v\u1eabn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i.\u00a0<\/p>\n<h2><span id=\"Loi_ich_va_han_che_cua_Retained_Earnings_la_gi\"><strong>L\u1ee3i \u00edch v\u00e0 h\u1ea1n ch\u1ebf c\u1ee7a Retained Earnings l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p>Khi t\u00ednh to\u00e1n v\u00e0 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i, doanh nghi\u1ec7p c\u1ea7n bi\u1ebft r\u1eb1ng kho\u1ea3n l\u1ee3i nhu\u1eadn n\u00e0y mang \u0111\u1ebfn c\u00e1c l\u1ee3i \u00edch thi\u1ebft th\u1ef1c. Tuy nhi\u00ean vi\u1ec7c gi\u1eef n\u00f3 c\u0169ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 th\u00eam m\u1ed9t s\u1ed1 chi ph\u00ed ph\u00e1t sinh. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<h3><span id=\"Loi_ich_cua_Retained_Earnings\"><strong>L\u1ee3i \u00edch c\u1ee7a Retained Earnings<\/strong><\/span><\/h3>\n<p>Kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i t\u1ea1o ni\u1ec1m tin l\u1edbn cho c\u1ed5 \u0111\u00f4ng c\u0169ng nh\u01b0 gi\u00fap doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c nh\u1eefng \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i nh\u1ea5t:<\/p>\n<p>\u2013 Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n d\u1ef1 ph\u00f2ng, c\u00f3 th\u1ec3 \u0111\u1ed1i ph\u00f3 \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c b\u1ea5t tr\u1eafc x\u1ea3y ra trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c ngu\u1ed3n v\u1ed1n d\u01b0 th\u1eeba gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c ph\u1ea3i \u0111i vay v\u1ed1n g\u1ea5p. Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n lo l\u1eafng \u0111\u1ebfn kho\u1ea3n l\u00e3i su\u1ea5t, c\u0169ng nh\u01b0 c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nhanh ch\u00f3ng k\u1ecbp th\u1eddi.<\/p>\n<p>\u2013\u00a0 C\u00f3 \u0111\u01b0\u1ee3c ngu\u1ed3n v\u1ed1n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, t\u1ea1o \u0111\u00e0 cho doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh.<\/p>\n<p>\u2013 L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i l\u00e0 ti\u1ec1n m\u1eb7t, t\u00ednh thanh kho\u1ea3n c\u1ee7a ti\u1ec1n m\u1eb7t r\u1ea5t cao. Khi c\u00f3 c\u01a1 h\u1ed9i, doanh nghi\u1ec7p d\u1ec5 d\u00e0ng n\u1eafm b\u1eaft \u0111\u1ec3 \u0111\u1ea7u t\u01b0, gi\u00fap m\u1edf r\u1ed9ng quy m\u00f4 c\u0169ng nh\u01b0 g\u1eb7t h\u00e1i \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn \u1ea5n t\u01b0\u1ee3ng. B\u1ea1n c\u1ea7n bi\u1ebft r\u1eb1ng, trong kinh doanh vi\u1ec7c \u0111\u1ea7u t\u01b0 \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng vai tr\u00f2 r\u1ea5t quan tr\u1ecdng. N\u00f3 c\u00f3 th\u1ec3 l\u00e0 b\u01b0\u1edbc ti\u1ebfn v\u1eefng ch\u1eafc nh\u1ea5t cho doanh nghi\u1ec7p.<\/p>\n<p>\u2013 C\u00f3 \u0111\u01b0\u1ee3c kho\u1ea3n Retained Earnings \u1ed5n \u0111\u1ecbnh, ph\u1ea7n c\u1ed5 t\u1ee9c c\u0169ng \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng. C\u00e1c c\u1ed5 \u0111\u00f4ng s\u1ebd ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n chi ph\u00ed v\u1ec1 chi tr\u1ea3 thu\u1ebf tr\u00ean c\u1ed5 t\u1ee9c.<\/p>\n<h3><span id=\"Han_che_cua_Retained_Earnings\"><strong>H\u1ea1n ch\u1ebf c\u1ee7a Retained Earnings<\/strong><\/span><\/h3>\n<p>Kh\u00f4ng ch\u1ec9 v\u1ea5n \u0111\u1ec1 chi ph\u00ed m\u00e0 Retained Earnings c\u0169ng l\u00e0m ph\u00e1t sinh m\u1ed9t s\u1ed1 m\u00e2u thu\u1eabn trong doanh nghi\u1ec7p:<\/p>\n<p>\u2013 Vi\u1ec7c chi ti\u00eau kho\u1ea3n Retained Earnings th\u01b0\u1eddng s\u1ebd tu\u00e2n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a nh\u00e0 qu\u1ea3n tr\u1ecb. N\u1ebfu nh\u00e0 qu\u1ea3n tr\u1ecb chi d\u00f9ng s\u1ed1 ti\u1ec1n n\u00e0y kh\u00f4ng \u0111\u00fang nh\u01b0 k\u1ef3 v\u1ecdng c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng th\u00ec s\u1ebd g\u00e2y t\u00e2m l\u00fd lo ng\u1ea1i cho c\u00e1c c\u1ed5 \u0111\u00f4ng, c\u0169ng nh\u01b0 c\u00f3 th\u1ec3 x\u1ea3y ra c\u00e1c m\u00e2u thu\u1eabn.<\/p>\n<p>\u2013 T\u00edch tr\u1eef ti\u1ec1n m\u1eb7t c\u00f3 th\u1ec3 l\u00e0m chi ph\u00ed \u0111\u1ea1i di\u1ec7n t\u0103ng l\u00ean. C\u00e1c chi ph\u00ed n\u00e0y c\u0169ng m\u1ed9t ph\u1ea7n xu\u1ea5t ph\u00e1t t\u1eeb m\u00e2u thu\u1eabn gi\u1eefa nh\u00e0 qu\u1ea3n tr\u1ecb v\u00e0 c\u1ed5 \u0111\u00f4ng.<\/p>\n<p>\u2013 Ti\u1ec1n m\u1eb7t c\u00f3 l\u00e3i su\u1ea5t sinh l\u1eddi r\u1ea5t th\u1ea5p. Vi\u1ec7c gi\u1eef kho\u1ea3n ti\u1ec1n n\u00e0y theo nguy\u00ean t\u1eafc c\u1ee9ng nh\u1eafc c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecf qua c\u00e1c c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ea7u t\u01b0 m\u00e0 g\u1eedi ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng th\u00ec kho\u1ea3n ti\u1ec1n n\u00e0y c\u0169ng c\u00f3 th\u1ec3 ph\u00e1t sinh \u0111\u01b0\u1ee3c kho\u1ea3n l\u1ee3i nhu\u1eadn nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<p>C\u00e1c th\u00f4ng tin tr\u00ean ph\u1ea7n n\u00e0o \u0111\u00e3 gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c kh\u00e1i ni\u1ec7m Retained Earnings l\u00e0 g\u00ec. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin n\u00e0y s\u1ebd gi\u00fap nh\u1eefng nh\u00e0 kinh doanh m\u1edbi c\u00f3 \u0111\u01b0\u1ee3c ki\u1ebfn th\u1ee9c b\u1ed5 \u00edch, \u0111\u1ed3ng th\u1eddi c\u00f3 th\u1ec3 c\u00f3 c\u00e1ch \u1ee9ng x\u1eed ph\u00f9 h\u1ee3p v\u1edbi kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i c\u1ee7a doanh nghi\u1ec7p m\u00ecnh.<\/p>\n<p style=\"text-align: right\"><strong>Pha L\u00ea<\/strong><strong>\u00a0<\/strong><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Retained Earnings l\u00e0 g\u00ec? Retained Earnings hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn r\u00f2ng sau thu\u1ebf \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c ph\u00e2n chia c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng, c\u0169ng nh\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf. Kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 l\u1ee3i nhu\u1eadn [&hellip;]<\/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\/21761"}],"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=21761"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21761\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}