{"id":26289,"date":"2023-12-07T02:30:31","date_gmt":"2023-12-07T02:30:31","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hao-mon-ngoai-bien-external-depreciation-la-gi.html"},"modified":"2023-12-22T14:38:55","modified_gmt":"2023-12-22T07:38:55","slug":"hao-mon-ngoai-bien-external-depreciation-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hao-mon-ngoai-bien-external-depreciation-la-gi.html","title":{"rendered":"Hao m\u00f2n ngo\u1ea1i bi\u00ean (External depreciation) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: Shutterstock)<\/p>\n<\/figcaption><\/figure>\n

Hao m\u00f2n ngo\u1ea1i bi\u00ean<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Hao m\u00f2n ngo\u1ea1i bi\u00ean<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0: External\u00a0depreciation.<\/b><\/p>\n

Hao m\u00f2n ngo\u1ea1i bi\u00ean<\/b>\u00a0l\u00e0 t\u1ed5n th\u1ea5t v\u1ec1 t\u00ednh h\u1eefu d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n d\u1eabn t\u1edbi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n do l\u1ed7i th\u1eddi v\u1ec1 kinh t\u1ebf ho\u1eb7c do y\u1ebfu t\u1ed1 khu v\u1ef1c b\u00ean ngo\u00e0i t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn t\u00e0i s\u1ea3n. Hao m\u00f2n ngo\u1ea1i bi\u00ean bao g\u1ed3m hao m\u00f2n kinh t\u1ebf v\u00e0 gi\u1ea3m gi\u00e1 do v\u1ecb tr\u00ed.<\/p>\n

C\u00e1c lo\u1ea1i hao m\u00f2n kinh t\u1ebf<\/font><\/h3>\n

Hao m\u00f2n ngo\u1ea1i bi\u00ean g\u1ed3m hao m\u00f2n kinh t\u1ebf v\u00e0 gi\u1ea3m gi\u00e1 do v\u1ecb tr\u00ed. Lo\u1ea1i hao m\u00f2n n\u00e0y th\u01b0\u1eddng kh\u00f4ng th\u1ec3 kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c.<\/p>\n

Hao m\u00f2n kinh t\u1ebf<\/b>\u00a0l\u00e0 t\u1ed5n th\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n do c\u00e1c nh\u00e2n t\u1ed1 b\u00ean ngo\u00e0i, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c nh\u00e2n t\u1ed1 li\u00ean quan \u0111\u1ebfn s\u1ef1 thay \u0111\u1ed5i v\u1ec1 cung v\u00e0 c\u1ea7u \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m do t\u00e0i s\u1ea3n t\u1ea1o ra, d\u1eabn t\u1edbi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/p>\n

Gi\u1ea3m gi\u00e1 do v\u1ecb tr\u00ed\u00a0<\/b>th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n. \u0110\u00f3 l\u00e0 s\u1ef1 gi\u1ea3m gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n do c\u00f3 s\u1ef1 t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c c\u1ee7a m\u00f4i tr\u01b0\u1eddng xung quanh \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 hao m\u00f2n kinh t\u1ebf<\/b>: Do cung tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u01b0\u1ee3t xa c\u1ea7u trong m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh l\u00e0m cho gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb gi\u1ea3m s\u00fat. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 tr\u1ecb c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1eed d\u1ee5ng c\u00e1c nguy\u00ean li\u1ec7u tr\u00ean.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 gi\u1ea3m gi\u00e1 do v\u1ecb tr\u00ed<\/b>: M\u1ed9t kh\u00e1ch s\u1ea1n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng b\u00ean c\u1ea1nh m\u1ed9t d\u00f2ng s\u00f4ng \u0111\u1eb9p gi\u1eefa th\u00e0nh ph\u1ed1. C\u00f9ng v\u1edbi th\u1eddi gian, d\u00f2ng s\u00f4ng b\u1ecb \u00f4 nhi\u1ec5m nghi\u00eam tr\u1ecdng v\u00e0 c\u00f3 m\u00f9i kh\u00f3 ch\u1ecbu t\u1ecfa ra xung quanh. Khi \u0111\u00f3, kh\u00e1ch s\u1ea1n c\u0169ng b\u1ecb gi\u1ea3m gi\u00e1 tr\u1ecb do t\u00e1c \u0111\u1ed9ng b\u00ean ngo\u00e0i n\u00e0y.<\/p>\n

\u01af\u1edbc l\u01b0\u1ee3ng gi\u00e1 tr\u1ecb hao m\u00f2n ngo\u1ea1i bi\u00ean<\/font><\/span><\/h3>\n

Th\u1ea9m \u0111\u1ecbnh vi\u00ean c\u00f3 th\u1ec3 \u01b0\u1edbc l\u01b0\u1ee3ng gi\u00e1 tr\u1ecb hao m\u00f2n ngo\u1ea1i bi\u00ean th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch th\u00f4ng tin t\u1eeb th\u1ecb tr\u01b0\u1eddng, v\u1ed1n h\u00f3a tr\u1ef1c ti\u1ebfp ph\u1ea7n thu nh\u1eadp m\u1ea5t \u0111i do hao m\u00f2n ngo\u1ea1i bi\u00ean, ho\u1eb7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p chi\u1ebft tr\u1eeb ph\u1ea7n gi\u00e1 tr\u1ecb hao m\u00f2n v\u1eadt l\u00ed v\u00e0 hao m\u00f2n ch\u1ee9c n\u0103ng ra kh\u1ecfi t\u1ed5ng gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

Gi\u00e1 tr\u1ecb hao m\u00f2n ngo\u1ea1i bi\u00ean th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0\u1edbc l\u01b0\u1ee3ng sau khi \u01b0\u1edbc l\u01b0\u1ee3ng gi\u00e1 tr\u1ecb hao m\u00f2n v\u1eadt l\u00ed v\u00e0 hao m\u00f2n ch\u1ee9c n\u0103ng do hao m\u00f2n ngo\u1ea1i bi\u00ean \u0111\u01b0\u1ee3c t\u1ea1o ra b\u1edfi c\u00e1c y\u1ebfu t\u1ed1 b\u00ean ngo\u00e0i, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n

a) \u01af\u1edbc t\u00ednh hao m\u00f2n ngo\u1ea1i bi\u00ean th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch th\u00f4ng tin t\u1eeb th\u1ecb tr\u01b0\u1eddng<\/b><\/p>\n

S\u1eed d\u1ee5ng ph\u00e2n t\u00edch th\u00f4ng tin t\u1eeb th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 xem x\u00e9t gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 b\u1eb1ng c\u00e1ch ph\u00e2n t\u00edch th\u00f4ng tin c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 \u0111\u00e3 giao d\u1ecbch th\u00e0nh c\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n

b) \u01af\u1edbc t\u00ednh hao m\u00f2n ngo\u1ea1i bi\u00ean th\u00f4ng qua vi\u1ec7c v\u1ed1n h\u00f3a tr\u1ef1c ti\u1ebfp thu nh\u1eadp b\u1ecb m\u1ea5t \u0111i<\/b><\/p>\n

Khi m\u1ed9t t\u00e0i s\u1ea3n t\u1ea1o ra thu nh\u1eadp th\u00ec thu nh\u1eadp m\u1ea5t \u0111i do hao m\u00f2n ngo\u1ea1i bi\u00ean c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng thu nh\u1eadp b\u1ecb m\u1ea5t trong t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n. Vi\u1ec7c \u01b0\u1edbc t\u00ednh thu nh\u1eadp m\u1ea5t \u0111i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng hai b\u01b0\u1edbc sau:<\/p>\n

– B\u01b0\u1edbc 1: Ph\u00e2n t\u00edch th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kho\u1ea3n thu nh\u1eadp m\u1ea5t \u0111i h\u00e0ng n\u0103m.<\/p>\n

– B\u01b0\u1edbc 2: Hi\u1ec7n t\u1ea1i h\u00f3a c\u00e1c kho\u1ea3n thu nh\u1eadp m\u1ea5t \u0111i h\u00e0ng n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 tr\u1ecb m\u1ea5t \u0111i t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

N\u1ebfu kho\u1ea3n thu nh\u1eadp m\u1ea5t \u0111i h\u00e0ng n\u0103m l\u00e0 \u1ed5n \u0111\u1ecbnh, \u0111\u1ec1u \u0111\u1eb7n th\u00ec vi\u1ec7c hi\u1ec7n t\u1ea1i h\u00f3a d\u00f2ng thu nh\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch v\u1ed1n h\u00f3a kho\u1ea3n thu nh\u1eadp m\u1ea5t \u0111i h\u00e0ng n\u0103m v\u1edbi t\u1ec9 su\u1ea5t v\u1ed1n h\u00f3a\u00a0ph\u00f9 h\u1ee3p.<\/p>\n

N\u1ebfu kho\u1ea3n thu nh\u1eadp m\u1ea5t \u0111i bi\u1ebfn \u0111\u1ed9ng h\u00e0ng n\u0103m th\u00ec vi\u1ec7c hi\u1ec7n t\u1ea1i h\u00f3a d\u00f2ng thu nh\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n chi\u1ebft kh\u1ea5u.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Th\u00f4ng t\u01b0 126\/2015\/TT-BTC Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam s\u1ed1 08, 09 v\u00e0 10)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Hao m\u00f2n ngo\u1ea1i bi\u00ean (ti\u1ebfng Anh: External depreciation) l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 c\u1ea7n t\u00ednh to\u00e1n trong vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n thu\u1ed9c c\u00e1ch ti\u1ebfp c\u1eadn t\u1eeb chi ph\u00ed.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26289"}],"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=26289"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26289\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}