{"id":30924,"date":"2023-12-07T10:01:11","date_gmt":"2023-12-07T10:01:11","guid":{"rendered":"https:\/\/masterskills.org\/blog\/lai-lo-chua-thuc-hien-unrealized-gain-loss-la-gi.html"},"modified":"2023-12-23T07:23:46","modified_gmt":"2023-12-23T00:23:46","slug":"lai-lo-chua-thuc-hien-unrealized-gain-loss-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/lai-lo-chua-thuc-hien-unrealized-gain-loss-la-gi.html","title":{"rendered":"L\u00e3i\/l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n (Unrealized gain\/loss) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Accounting Play<\/p>\n<\/div>\n<\/div>\n

L\u00e3i\/l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n (Unrealized gain\/loss)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

L\u00e3i\/l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n<\/b> trong ti\u1ebfng Anh l\u00e0 Unrealized gain\/loss<\/b>.<\/p>\n

Kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7<\/i> \u0111\u01b0\u1ee3c cho l\u00e0 “hi\u1ec7n th\u1ef1c h\u00f3a” khi m\u1ed9t c\u1ed5 phi\u1ebfu (ho\u1eb7c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c) m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1edf h\u1eefu th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c b\u00e1n. L\u00e3i v\u00e0 l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n c\u0169ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 l\u00e3i\/l\u1ed7 gi\u1ea5y hay l\u00e3i\/ l\u1ed7 tr\u00ean gi\u1ea5y.<\/p>\n

M\u1ed9t kho\u1ea3n l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n x\u1ea3y ra khi c\u1ed5 phi\u1ebfu gi\u1ea3m gi\u00e1 sau khi nh\u00e0 \u0111\u1ea7u t\u01b0 mua c\u1ed5 phi\u1ebfu nh\u01b0ng v\u1eabn n\u1eafm gi\u1eef m\u00e0 ch\u01b0a b\u00e1n. N\u1ebfu m\u1ed9t kho\u1ea3n l\u1ed7 l\u1edbn v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 hi v\u1ecdng v\u00e0o v\u1eadn may r\u1eb1ng gi\u00e1 c\u1ed5 phi\u1ebfu s\u1ebd \u0111\u1ed5i h\u01b0\u1edbng v\u00e0 t\u0103ng v\u01b0\u1ee3t qua m\u1ee9c gi\u00e1 m\u00e0 c\u1ed5 phi\u1ebfu \u0111\u00f3 \u0111\u01b0\u1ee3c mua.<\/p>\n

N\u1ebfu c\u1ed5 phi\u1ebfu t\u0103ng cao h\u01a1n gi\u00e1 mua ban \u0111\u1ea7u, th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd c\u00f3 m\u1ed9t kho\u1ea3n l\u00e3i ch\u01b0a th\u1ef1c hi\u1ec7n trong th\u1eddi gian h\u1ecd n\u1eafm gi\u1eef c\u1ed5 phi\u1ebfu.<\/p>\n

B\u1ea3n ch\u1ea5t<\/font><\/h3>\n

– G\u1ecdi l\u00e3i\/l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n<\/b> l\u00e0 kho\u1ea3n l\u00e3i\/l\u1ed7 gi\u1ea5y ng\u1ee5 \u00fd r\u1eb1ng l\u00e3i\/l\u1ed7 ch\u1ec9 th\u1ef1c s\u1ef1 tr\u00ean gi\u1ea5y. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng tr\u00ean g\u00f3c \u0111\u1ed9 thu\u1ebf v\u00ec n\u00f3i chung kho\u1ea3n\u00a0l\u00e3i v\u1ec1 v\u1ed1n\u00a0ch\u1ec9 b\u1ecb \u0111\u00e1nh thu\u1ebf khi ch\u00fang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb l\u1ed7 v\u1ec1 v\u1ed1n\u00a0tr\u00ean t\u1edd khai thu\u1ebf c\u1ee7a m\u00ecnh sau khi ch\u00fang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/p>\n

– T\u1ea5t nhi\u00ean, \u0111\u00e2y ch\u1ec9 l\u00e0 c\u00e1ch l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng tr\u00ean g\u00f3c \u0111\u1ed9 thu\u1ebf, n\u00ean nh\u1edb r\u1eb1ng m\u1ed9t kho\u1ea3n l\u1ed7 l\u00e0 m\u1ed9t m\u1ea5t m\u00e1t d\u00f9 cho kho\u1ea3n l\u1ed7 n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n hay kh\u00f4ng.<\/p>\n

V\u00ed d\u1ee5<\/font><\/h3>\n

Gi\u1ea3 s\u1eed m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 mua c\u1ed5 phi\u1ebfu c\u1ee7a T\u1eadp \u0111o\u00e0n Th\u1ec3 thao TSJ v\u1edbi gi\u00e1 10 \u0111\u00f4 la m\u1ed9t c\u1ed5 phi\u1ebfu. Sau \u0111\u00f3 kh\u00f4ng l\u00e2u, gi\u00e1 c\u1ed5 phi\u1ebfu gi\u1ea3m m\u1ea1nh xu\u1ed1ng c\u00f2n 3 \u0111\u00f4 la m\u1ed9t c\u1ed5 phi\u1ebfu, tuy nhi\u00ean nh\u00e0 \u0111\u1ea7u t\u01b0 quy\u1ebft \u0111\u1ecbnh n\u1eafm gi\u1eef v\u00e0 ch\u01b0a b\u00e1n c\u1ed5 phi\u1ebfu n\u00e0y.<\/p>\n

T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3, nh\u00e0 \u0111\u1ea7u t\u01b0<\/span> c\u00f3 m\u1ed9t kho\u1ea3n l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n tr\u00ean c\u1ed5 phi\u1ebfu n\u00e0y l\u00e0 7 \u0111\u00f4 la cho m\u1ed7i c\u1ed5 phi\u1ebfu, b\u1edfi v\u00ec gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0<\/span> th\u1ea5p h\u01a1n 7 \u0111\u00f4 la so v\u1edbi khi nh\u00e0 \u0111\u1ea7u t\u01b0<\/span> m\u1edbi mua c\u1ed5 phi\u1ebfu.<\/p>\n

Gi\u1ea3 s\u1eed v\u1eadn may c\u1ee7a c\u00f4ng ty sau \u0111\u00f3 thay \u0111\u1ed5i v\u00e0 gi\u00e1 c\u1ed5 phi\u1ebfu t\u0103ng v\u1ecdt l\u00ean 18 \u0111\u00f4 la. V\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0<\/span> v\u1eabn ch\u01b0a b\u00e1n c\u1ed5 phi\u1ebfu, gi\u1edd \u0111\u00e2y nh\u00e0 \u0111\u1ea7u t\u01b0<\/span> c\u00f3 m\u1ee9c l\u00e3i ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 8 \u0111\u00f4 la cho m\u1ed7i c\u1ed5 phi\u1ebfu.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: What Are Unrealized Gains and Losses? – Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n L\u00e3i\/l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n (ti\u1ebfng Anh: Unrealized gain\/loss) c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 l\u00e3i\/l\u1ed7 tr\u00ean gi\u1ea5y do kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c hi\u1ec7n th\u1ef1c h\u00f3a b\u1eb1ng ti\u1ec1n.\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\/30924"}],"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=30924"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30924\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=30924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=30924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=30924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}