{"id":34058,"date":"2023-12-08T03:46:27","date_gmt":"2023-12-08T03:46:27","guid":{"rendered":"https:\/\/masterskills.org\/blog\/giao-dich-transaction-la-gi-cach-ghi-nhan-giao-dich-trong-ke-toan.html"},"modified":"2023-12-23T12:51:47","modified_gmt":"2023-12-23T05:51:47","slug":"giao-dich-transaction-la-gi-cach-ghi-nhan-giao-dich-trong-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/giao-dich-transaction-la-gi-cach-ghi-nhan-giao-dich-trong-ke-toan.html","title":{"rendered":"Giao d\u1ecbch (Transaction) l\u00e0 g\u00ec? C\u00e1ch ghi nh\u1eadn giao d\u1ecbch trong k\u1ebf to\u00e1n"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div type=\"Photo\" class=\"VCSortableInPreviewMode\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[nh\u1eadp ch\u00fa th\u00edch]\">\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Business 2 Community.<\/p>\n<\/div>\n<\/div>\n<h2><b><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Giao d\u1ecbch<\/font><\/b><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Giao d\u1ecbch <\/b>ti\u1ebfng Anh l\u00e0 <b>Transaction.<\/b><\/p>\n<p><b>Giao d\u1ecbch <\/b>l\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 trao \u0111\u1ed5i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh.<\/p>\n<p>Trong k\u1ebf to\u00e1n, c\u00e1c s\u1ef1 ki\u1ec7n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c ghi l\u1ea1i tr\u00ean s\u1ed5 s\u00e1ch v\u00e0 m\u1ed9t giao d\u1ecbch k\u1ebf to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ghi l\u1ea1i theo c\u00e1c c\u00e1ch kh\u00e1c nhau n\u1ebfu c\u00f4ng ty s\u1eed d\u1ee5ng\u00a0ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ed3n t\u00edch\u00a0thay v\u00ec k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t.<\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ed3n t\u00edch ghi l\u1ea1i c\u00e1c giao d\u1ecbch khi doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn ho\u1eb7c ph\u00e1t sinh, trong khi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t ghi l\u1ea1i c\u00e1c giao d\u1ecbch khi doanh nghi\u1ec7p th\u1ef1c s\u1ef1 chi ti\u00eau ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n. N\u00f3 c\u00f3 th\u1ec3 y\u00eau c\u1ea7u\u00a0th\u01b0 \u00fd \u0111\u1ecbnh\u00a0ho\u1eb7c bi\u00ean b\u1ea3n ghi nh\u1edb.<\/p>\n<h3><b><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">C\u00e1ch ghi l\u1ea1i giao d\u1ecbch theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/font><\/b><\/h3>\n<p><b>1. Ghi l\u1ea1i giao d\u1ecbch v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/b><\/p>\n<p>Trong ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ed3n t\u00edch, m\u1ed9t c\u00f4ng ty ghi nh\u1eadn thu nh\u1eadp khi ho\u00e0n th\u00e0nh m\u1ed9t d\u1ecbch v\u1ee5 ho\u1eb7c khi v\u1eadn chuy\u1ec3n v\u00e0 giao h\u00e0ng.<\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ed3n t\u00edch t\u1eadp trung v\u00e0o ghi l\u1ea1i thu nh\u1eadp ki\u1ebfm \u0111\u01b0\u1ee3c v\u00e0 chi ph\u00ed ph\u00e1t sinh. T\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi l\u1ea1i b\u1ea5t k\u1ec3 khi n\u00e0o nh\u1eadn ho\u1eb7c tr\u1ea3 ti\u1ec1n. V\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty b\u00e1n h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng c\u1ee7a c\u1eeda h\u00e0ng v\u00e0o th\u00e1ng 10, nh\u01b0ng ch\u01b0a nh\u1eadn ti\u1ec1n m\u1eb7t, s\u1ebd ghi l\u1ea1i giao d\u1ecbch ngay l\u1eadp t\u1ee9c d\u01b0\u1edbi d\u1ea1ng m\u1ed9t kho\u1ea3n m\u1ee5c trong c\u00e1c kho\u1ea3n ph\u1ea3i thu cho \u0111\u1ebfn khi nh\u1eadn \u0111\u01b0\u1ee3c thanh to\u00e1n. Ngay c\u1ea3 khi kh\u00e1ch h\u00e0ng kh\u00f4ng th\u1ef1c hi\u1ec7n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho h\u00e0ng h\u00f3a cho \u0111\u1ebfn th\u00e1ng 12, giao d\u1ecbch v\u1eabn \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp cho th\u00e1ng 10.<\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 c\u00f4ng ty mua nh\u01b0ng ch\u01b0a tr\u1ea3 ti\u1ec1n. Chi ph\u00ed kinh doanh \u0111\u01b0\u1ee3c ghi nh\u1eadn khi nh\u1eadn s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5. V\u00ed d\u1ee5: v\u1eadt t\u01b0 mua nh\u01b0ng ch\u01b0a tr\u1ea3 ti\u1ec1n v\u00e0o th\u00e1ng 4 \u0111\u01b0\u1ee3c ghi l\u00e0 chi ph\u00ed cho th\u00e1ng 4, ngay c\u1ea3 khi doanh nghi\u1ec7p kh\u00f4ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho v\u1eadt t\u01b0 cho \u0111\u1ebfn th\u00e1ng 5.<\/p>\n<p><b>2. Ghi l\u1ea1i giao d\u1ecbch v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/b><\/p>\n<p>H\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p nh\u1ecf s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t. Thu nh\u1eadp \u0111\u01b0\u1ee3c ghi nh\u1eadn khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n m\u1eb7t, s\u00e9c ho\u1eb7c kho\u1ea3n thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng t\u1eeb kh\u00e1ch h\u00e0ng. V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p b\u00e1n 10.000 USD v\u1eadt d\u1ee5ng cho kh\u00e1ch h\u00e0ng v\u00e0o th\u00e1ng 3. Kh\u00e1ch h\u00e0ng thanh to\u00e1n h\u00f3a \u0111\u01a1n v\u00e0o th\u00e1ng 4. C\u00f4ng ty ghi nh\u1eadn vi\u1ec7c b\u00e1n h\u00e0ng khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n m\u1eb7t v\u00e0o th\u00e1ng 4. T\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady, chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00e1c nh\u00e0 cung c\u1ea5p v\u00e0 nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n. V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p mua 500 USD v\u1eadt t\u01b0 v\u0103n ph\u00f2ng v\u00e0o th\u00e1ng 5 v\u00e0 thanh to\u00e1n cho h\u1ecd v\u00e0o th\u00e1ng 6.  Doanh nghi\u1ec7p ghi nh\u1eadn vi\u1ec7c mua h\u00e0ng khi thanh to\u00e1n h\u00f3a \u0111\u01a1n v\u00e0o th\u00e1ng 6.<\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t ch\u1ec9 kh\u1ea3 d\u1ee5ng n\u1ebfu m\u1ed9t c\u00f4ng ty c\u00f3 doanh thu d\u01b0\u1edbi 1 tri\u1ec7u USD h\u00e0ng n\u0103m. <\/p>\n<p> (Theo\u00a0<i>Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Giao d\u1ecbch (ti\u1ebfng Anh: Transaction) l\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 trao \u0111\u1ed5i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh.\n                        <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34058"}],"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=34058"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34058\/revisions"}],"predecessor-version":[{"id":67825,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34058\/revisions\/67825"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}