{"id":31435,"date":"2023-12-07T10:38:58","date_gmt":"2023-12-07T10:38:58","guid":{"rendered":"https:\/\/masterskills.org\/blog\/lai-don-tich-accrued-interest-la-gi-phuong-phap-ke-toan-phat-sinh.html"},"modified":"2023-12-23T08:10:56","modified_gmt":"2023-12-23T01:10:56","slug":"lai-don-tich-accrued-interest-la-gi-phuong-phap-ke-toan-phat-sinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/lai-don-tich-accrued-interest-la-gi-phuong-phap-ke-toan-phat-sinh.html","title":{"rendered":"L\u00e3i d\u1ed3n t\u00edch (Accrued Interest) l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e1t sinh"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Investopedia.com<\/p>\n<\/div>\n<\/div>\n

L\u00e3i d\u1ed3n t\u00edch<\/b><\/font><\/h2>\n

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

L\u00e3i d\u1ed3n t\u00edch<\/b> trong ti\u1ebfng Anh l\u00e0 Accrued Interest.<\/b><\/p>\n

Trong k\u1ebf to\u00e1n, l\u00e3i d\u1ed3n t\u00edch<\/b> l\u00e0 ti\u1ec1n l\u00e3i c\u1ee7a m\u1ed9t m\u00f3n n\u1ee3 ho\u1eb7c c\u1ee7a m\u1ed9t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0ng ch\u01b0a th\u1eadt s\u1ef1 \u0111\u01b0\u1ee3c thanh to\u00e1n. L\u00e3i d\u1ed3n t\u00edch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 doanh thu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho vay v\u00e0 chi ph\u00ed \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi vay.<\/p>\n

Thu\u1eadt ng\u1eef l\u00e3i d\u1ed3n t\u00edch c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 n\u00f3i \u0111\u1ebfn t\u1ed5ng l\u00e3i \u0111\u00e3 ph\u00e1t sinh c\u1ee7a m\u1ed9t tr\u00e1i phi\u1ebfu k\u1ec3 t\u1eeb l\u1ea7n cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c chi tr\u1ea3.<\/p>\n

Hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 l\u00e3i d\u1ed3n t\u00edch<\/font><\/h3>\n

L\u00e3i d\u1ed3n t\u00edch<\/b> \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ng\u00e0y cu\u1ed1i c\u1ee7a k\u00ec k\u1ebf to\u00e1n. L\u1ea5y v\u00ed d\u1ee5, h\u00e3y gi\u1ea3 s\u1eed ti\u1ec1n l\u00e3i s\u1ebd \u0111\u01b0\u1ee3c tr\u1ea3 v\u00e0o ng\u00e0y 20 h\u00e0ng th\u00e1ng, v\u00e0 k\u00ec k\u1ebf to\u00e1n l\u00e0 cu\u1ed1i m\u1ed7i th\u00e1ng. V\u1eady th\u00ec v\u00e0o th\u00e1ng t\u01b0 s\u1ebd c\u00f3 m\u01b0\u1eddi ng\u00e0y l\u00e3i d\u1ed3n t\u00edch \u0111\u01b0\u1ee3c ghi nh\u1eadn, t\u1eeb ng\u00e0y 21 \u0111\u1ebfn ng\u00e0y 30. Vi\u1ec7c n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o cu\u1ed1i th\u00e1ng.<\/p>\n

L\u00e3i d\u1ed3n t\u00edch \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n l\u00e0 doanh thu ho\u1eb7c chi ph\u00ed tr\u00ean b\u1ea3n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f4ng ty \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi cho vay hay ng\u01b0\u1eddi vay. V\u00e0 ph\u1ea7n l\u00e3i c\u1ea7n ph\u1ea3i thu ho\u1eb7c ph\u1ea3i tr\u1ea3 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 tr\u00ean b\u1ea3n c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. V\u00ec l\u00e3i d\u1ed3n t\u00edch th\u01b0\u1eddng \u0111\u01b0\u1ee3c thanh to\u00e1n trong v\u00f2ng m\u1ed9t n\u0103m n\u00ean ch\u00fang th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n hay n\u1ee3 ng\u1eafn h\u1ea1n.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e1t sinh<\/font><\/h3>\n

L\u00e3i ph\u00e1t sinh<\/b> xu\u1ea5t hi\u1ec7n khi s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e1t sinh<\/b>. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ghi nh\u1eadn c\u00e1c giao d\u1ecbch ngay khi ch\u00fang ph\u00e1t sinh, d\u00f9 \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n ti\u1ec1n hay ch\u01b0a.<\/p>\n

M\u1eb7c d\u00f9 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e1t sinh \u0111\u00f2i h\u1ecfi m\u1ed9t l\u1ef1c l\u01b0\u1ee3ng nh\u00e2n c\u00f4ng l\u1edbn v\u00ec c\u1ea7n ph\u1ea3i ghi nh\u1eadn nhi\u1ec1u h\u01a1n, nh\u01b0ng \u0111\u00e2y l\u1ea1i l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p gi\u00fap \u01b0\u1edbc l\u01b0\u1ee3ng ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u1ee7a c\u00f4ng ty trong k\u00ec. M\u1ed9t b\u1ee9c tranh chi ti\u1ebft h\u01a1n nh\u01b0 v\u1eady s\u1ebd gi\u00fap ng\u01b0\u1eddi xem b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i c\u1ee7a c\u00f4ng ty v\u00e0 d\u1ef1 b\u00e1o t\u01b0\u01a1ng lai.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e1t sinh<\/b> kh\u00e1c v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/b>. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t ch\u1ec9 ghi nh\u1eadn nh\u1eefng giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n ti\u1ec1n. Th\u01b0\u1eddng th\u00ec ph\u01b0\u01a1ng ph\u00e1p n\u00e0y s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn l\u1ee3i nhu\u1eadn qu\u00e1 cao ho\u1eb7c qu\u00e1 th\u1ea5p.<\/p>\n

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

\n Trong k\u1ebf to\u00e1n, l\u00e3i d\u1ed3n t\u00edch (ti\u1ebfng Anh: Accrued Interest) l\u00e0 ti\u1ec1n l\u00e3i c\u1ee7a m\u1ed9t m\u00f3n n\u1ee3 ho\u1eb7c c\u1ee7a m\u1ed9t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0ng ch\u01b0a th\u1eadt s\u1ef1 \u0111\u01b0\u1ee3c thanh to\u00e1n.\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\/31435"}],"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=31435"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/31435\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=31435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=31435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=31435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}