{"id":29711,"date":"2023-12-07T08:36:37","date_gmt":"2023-12-07T08:36:37","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tai-khoan-da-nganh-multi-discipline-account-la-gi-dac-diem-va-chuc-nang.html"},"modified":"2023-12-23T06:10:21","modified_gmt":"2023-12-22T23:10:21","slug":"tai-khoan-da-nganh-multi-discipline-account-la-gi-dac-diem-va-chuc-nang","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tai-khoan-da-nganh-multi-discipline-account-la-gi-dac-diem-va-chuc-nang.html","title":{"rendered":"T\u00e0i kho\u1ea3n \u0111a ng\u00e0nh (Multi-Discipline Account) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 ch\u1ee9c n\u0103ng"},"content":{"rendered":"
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Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: The Pandadoc Blog<\/p>\n<\/figcaption><\/figure>\n

T\u00e0i kho\u1ea3n \u0111a ng\u00e0nh<\/font><\/b><\/h2>\n

Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n

T\u00e0i kho\u1ea3n \u0111a ng\u00e0nh<\/b> trong ti\u00ea\u0301ng Anh la\u0300 Multi-Discipline Account.<\/b><\/p>\n

T\u00e0i kho\u1ea3n \u0111a ng\u00e0nh<\/b> l\u00e0 m\u1ed9t lo\u1ea1i t\u00e0i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed,\u00a0c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c truy c\u1eadp b\u1edfi c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed \u0111\u1ea7u t\u01b0 c\u00f3 chuy\u00ean m\u00f4n \u0111\u1ea7u t\u01b0 \u1edf nhi\u1ec1u l\u0129nh v\u1ef1c kh\u00e1c nhau. \u00a0 \u00a0<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m T\u00e0i kho\u1ea3n \u0111a ng\u00e0nh\u00a0<\/font><\/h3>\n

T\u00e0i kho\u1ea3n \u0111a ng\u00e0nh<\/b>, c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 t\u00e0i kho\u1ea3n \u0111a phong c\u00e1ch <\/i>hay t\u00e0i kho\u1ea3n \u0111a chi\u1ebfn l\u01b0\u1ee3c,<\/i> l\u00e0 m\u1ed9t lo\u1ea1i t\u00e0i kho\u1ea3n \u0111\u1ea7u t\u01b0 bao g\u1ed3m m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n ph\u1ee5, trong \u0111\u00f3 m\u1ed7i t\u00e0i kho\u1ea3n ph\u1ee5 \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh b\u1edfi nh\u00e0 qu\u1ea3n l\u00ed c\u00f3 chuy\u00ean m\u00f4n ph\u00f9 h\u1ee3p.\u00a0<\/p>\n

T\u00e0i kho\u1ea3n \u0111a ng\u00e0nh cung c\u1ea5p cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1ed9t ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 x\u00e2y d\u1ef1ng danh m\u1ee5c \u0111\u1ea7u t\u01b0 \u0111a d\u1ea1ng hi\u1ec7u qu\u1ea3 m\u00e0 v\u1eabn \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed chuy\u00ean nghi\u1ec7p. \u00a0\u00a0<\/i><\/p>\n

T\u00e0i kho\u1ea3n \u0111a ng\u00e0nh t\u1ed3n t\u1ea1i \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 n\u1eafm gi\u1eef m\u1ed9t danh m\u1ee5c \u0111\u1ea7u t\u01b0 \u0111a d\u1ea1ng m\u00e0 kh\u00f4ng c\u1ea7n duy tr\u00ec nhi\u1ec1u t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed ri\u00eang.\u00a0<\/p>\n

S\u1ed1 ti\u1ec1n t\u1ed1i thi\u1ec3u c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o\u00a0t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed\u00a0th\u00f4ng th\u01b0\u1eddng l\u00e0 100.000 USD. \u0110\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n \u0111a ng\u00e0nh, c\u00f3 th\u1ec3 ch\u1ec9 y\u00eau c\u1ea7u t\u1ed5i thi\u1ec3u 10.000 USD ho\u1eb7c t\u1ed1i \u0111a t\u1edbi 150.000 USD \u0111\u1ec3 m\u1edf.<\/p>\n

V\u00ed d\u1ee5 nh\u00e0 \u0111\u1ea7u t\u01b0 A \u0111ang t\u00ecm c\u00e1ch ph\u00e2n chia t\u00e0i s\u1ea3n cho 4 chi\u1ebfn l\u01b0\u1ee3c ri\u00eang bi\u1ec7t l\u00e0: t\u0103ng tr\u01b0\u1edfng v\u1ed1n h\u00f3a l\u1edbn, gi\u00e1 tr\u1ecb v\u1ed1n h\u00f3a l\u1edbn, t\u0103ng tr\u01b0\u1edfng qu\u1ed1c t\u1ebf v\u00e0 chi\u1ebfn l\u01b0\u1ee3c c\u1ed5 t\u1ee9c, c\u00f3 th\u1ec3 th\u1ea5y gi\u1edbi h\u1ea1n t\u1ed1i thi\u1ec3u gi\u00e1 tr\u1ecb t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed th\u00f4ng th\u01b0\u1eddng qu\u00e1 cao.<\/p>\n

Nh\u00e0 \u0111\u1ea7u t\u01b0 A s\u1ebd c\u1ea7n \u00edt nh\u1ea5t 400.000 USD \u0111\u1ec3 m\u1edf \u0111\u01b0\u1ee3c 4 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed ri\u00eang, v\u1edbi k\u1ebf ho\u1ea1ch ph\u00e2n chia t\u00e0i s\u1ea3n nh\u01b0 nhau gi\u1eefa c\u1ea3 4 chi\u1ebfn l\u01b0\u1ee3c n\u00eau tr\u00ean.\u00a0<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi m\u1ed9t t\u00e0i kho\u1ea3n \u0111a ng\u00e0nh, bao g\u1ed3m 4 t\u00e0i kho\u1ea3n ph\u1ee5 cho t\u1eebng chi\u1ebfn l\u01b0\u1ee3c, nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 c\u1ea7n \u00edt ti\u1ec1n h\u01a1n \u0111\u1ec3 t\u1ea1o danh m\u1ee5c ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau c\u1ee7a h\u1ecd. \u00a0\u00a0<\/p>\n

Gi\u1ed1ng nh\u01b0 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed ri\u00eang, t\u00e0i kho\u1ea3n \u0111a ng\u00e0nh<\/b> cho ph\u00e9p nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1eadn d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ea7u t\u01b0 theo c\u1ed5 phi\u1ebfu c\u1ee5 th\u1ec3 (Specific-Shares Method), v\u00ec m\u1ed7i l\u00f4 c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c mua b\u1edfi m\u1ed9t c\u01a1 s\u1edf chi ph\u00ed\u00a0ri\u00eang, kh\u00e1c v\u1edbi c\u00e1c qu\u0129 t\u01b0\u01a1ng h\u1ed7.\u00a0<\/p>\n

Ch\u1ee9c n\u0103ng c\u1ee7a T\u00e0i kho\u1ea3n \u0111a ng\u00e0nh\u00a0<\/font><\/h3>\n

T\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed ri\u00eang \u0111\u00e3 tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn trong c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 gi\u00e1 tr\u1ecb r\u00f2ng cao \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1ea7u t\u01b0 cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh theo \u00fd mu\u1ed1n c\u00e1 nh\u00e2n nhi\u1ec1u h\u01a1n l\u00e0 so v\u1edbi c\u00e1c\u00a0qu\u0129 t\u01b0\u01a1ng h\u1ed7.\u00a0<\/p>\n

T\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed ri\u00eang mang l\u1ea1i cho nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n l\u1ee3i \u00edch c\u1ee7a vi\u1ec7c qu\u1ea3n l\u00ed danh m\u1ee5c \u0111\u1ea7u t\u01b0 t\u00f9y ch\u1ec9nh, m\u1ed9t th\u1ee9 m\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c g\u1ed9p chung nh\u01b0 qu\u0129 t\u01b0\u01a1ng h\u1ed7 kh\u00f4ng th\u1ec3 cung c\u1ea5p. \u00a0\u00a0<\/p>\n

Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 gi\u00e1 tr\u1ecb r\u00f2ng cao c\u00f3 th\u1ec3 kh\u00f4ng g\u1eb7p v\u1ea5n \u0111\u1ec1 g\u00ec trong vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c m\u1ee9c \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u c\u1ea7n thi\u1ebft \u0111\u1ec3 thi\u1ebft l\u1eadp nhi\u1ec1u t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed ri\u00eang v\u00e0 \u0111\u1ec3 duy tr\u00ec danh m\u1ee5c \u0111\u1ea7u t\u01b0 \u0111a d\u1ea1ng.\u00a0<\/p>\n

Tuy nhi\u00ean, s\u1edf h\u1eefu nhi\u1ec1u t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed ri\u00eang s\u1ebd \u0111i k\u00e8m v\u1edbi r\u1ee7i ro thi\u1ebfu s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed danh m\u1ee5c, d\u1eabn \u0111\u1ebfn s\u1ef1 nh\u1ea7m l\u1eabn khi\u1ebfn cho danh m\u1ee5c \u0111\u1ea7u t\u01b0\u00a0c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1ecb ch\u1ed3ng ch\u00e9o.\u00a0<\/p>\n

S\u1ef1 nh\u1ea7m l\u1eabn n\u00e0y c\u00f3 th\u1ec3 l\u00e0 c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f9ng m\u1ed9t c\u00f4ng ty trong c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed ri\u00eang kh\u00e1c nhau ho\u1eb7c khi m\u1ed9t t\u00e0i kho\u1ea3n \u0111ang b\u00e1n c\u1ed5 phi\u1ebfu m\u00e0 t\u00e0i kho\u1ea3n kh\u00e1c \u0111ang c\u1ed1 g\u1eafng mua. H\u01a1n n\u1eefa, v\u1edbi nhi\u1ec1u t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed ri\u00eang, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c hi\u1ec7u su\u1ea5t danh m\u1ee5c \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f3 kh\u0103n h\u01a1n nhi\u1ec1u. \u00a0\u00a0<\/p>\n

T\u00e0i kho\u1ea3n \u0111a ng\u00e0nh <\/b>c\u0169ng s\u1eed d\u1ee5ng c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed ri\u00eang cho t\u1eebng t\u00e0i kho\u1ea3n ph\u1ee5, nh\u01b0ng c\u00f3 th\u00eam m\u1ed9t nh\u00e0 qu\u1ea3n l\u00ed gi\u00e1m s\u00e1t to\u00e0n b\u1ed9 danh m\u1ee5c \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ecd ph\u00e2n b\u1ed5 t\u00e0i s\u1ea3n ph\u00f9 h\u1ee3p v\u00e0 \u0111i\u1ec1u ph\u1ed1i chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ed5ng th\u1ec3. H\u01a1n n\u1eefa, nh\u00e0 qu\u1ea3n l\u00ed t\u00e0i kho\u1ea3n \u0111a ng\u00e0nh c\u00f3 th\u1ec3 b\u00e1o c\u00e1o hi\u1ec7u su\u1ea5t \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch h\u1ee3p l\u00ed h\u01a1n. \u00a0 <\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u00e0i kho\u1ea3n \u0111a ng\u00e0nh (ti\u1ebfng Anh: Multi-Discipline Account) l\u00e0 m\u1ed9t lo\u1ea1i t\u00e0i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c truy c\u1eadp b\u1edfi c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed \u0111\u1ea7u t\u01b0 c\u00f3 chuy\u00ean m\u00f4n \u0111\u1ea7u t\u01b0 \u1edf nhi\u1ec1u l\u0129nh v\u1ef1c kh\u00e1c nhau.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/29711"}],"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=29711"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/29711\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=29711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=29711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=29711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}