{"id":34062,"date":"2023-12-08T03:46:40","date_gmt":"2023-12-08T03:46:40","guid":{"rendered":"https:\/\/masterskills.org\/blog\/khoan-muc-dac-biet-special-item-la-gi-khoan-muc-dac-biet-va-gian-lan-khi-bao-cao.html"},"modified":"2023-12-23T20:55:43","modified_gmt":"2023-12-23T13:55:43","slug":"khoan-muc-dac-biet-special-item-la-gi-khoan-muc-dac-biet-va-gian-lan-khi-bao-cao","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/khoan-muc-dac-biet-special-item-la-gi-khoan-muc-dac-biet-va-gian-lan-khi-bao-cao.html","title":{"rendered":"Kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t (Special Item) l\u00e0 g\u00ec? Kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t v\u00e0 Gian l\u1eadn khi b\u00e1o c\u00e1o"},"content":{"rendered":"
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Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Investopedia<\/p>\n<\/figcaption><\/figure>\n

Kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t<\/font><\/h2>\n

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

Kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t<\/b> trong ti\u00ea\u0301ng Anh la\u0300 Special Item<\/b>.<\/p>\n

Trong k\u1ebf to\u00e1n doanh nghi\u1ec7p, m\u1ed9t kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t <\/b>l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed\u00a0ho\u1eb7c thu nh\u1eadp m\u1ed9t l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, m\u00e0 c\u00f4ng ty kh\u00f4ng mong \u0111\u1ee3i s\u1ebd t\u00e1i di\u1ec5n trong nh\u1eefng n\u0103m ti\u1ebfp theo. \u00a0\u00a0 <\/p>\n

Kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c t\u00e1ch ra kh\u1ecfi c\u00e1c lo\u1ea1i thu nh\u1eadp v\u00e0 chi ph\u00ed kh\u00e1c khi bi\u1ec3u di\u1ec5n tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp, \u0111\u1ec3 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 so s\u00e1nh ch\u00ednh x\u00e1c h\u01a1n c\u00e1c con s\u1ed1 hi\u1ec7u su\u1ea5t c\u1ee7a c\u00f4ng ty qua c\u00e1c k\u00ec k\u1ebf to\u00e1n.\u00a0<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t bao g\u1ed3m chi ph\u00ed b\u1ea5t th\u01b0\u1eddng, chi chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac, l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c\u00a0x\u00f3a n\u1ee3\u00a0v\u00e0 thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ti\u1ebfp t\u1ee5c hay \u0111\u00e3 b\u1ecb ng\u1eebng. \u00a0\u00a0<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m Kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t\u00a0<\/font><\/h3>\n

C\u00f3 quan \u0111i\u1ec3m cho r\u1eb1ng c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t <\/b>th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 thao t\u00fang c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0. Tuy nhi\u00ean, c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t th\u01b0\u1eddng l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c h\u1ee3p ph\u00e1p v\u00e0 vi\u1ec7c c\u00e1c doanh nghi\u1ec7p th\u1ec9nh tho\u1ea3ng tr\u1ea3i qua c\u00e1c s\u1ef1 ki\u1ec7n di\u1ec5n ra m\u1ed9t l\u1ea7n v\u00e0 d\u1ef1 ki\u1ebfn s\u1ebd kh\u00f4ng c\u00f3 t\u00e1c \u0111\u1ed9ng k\u00e9o d\u00e0i \u0111\u1ebfn thu nh\u1eadp l\u00e0 \u0111i\u1ec1u b\u00ecnh th\u01b0\u1eddng. \u00a0\u00a0<\/p>\n

Nh\u1eefng m\u1ee5c n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m ti\u1ec1n ph\u1ea1t, ti\u1ec1n l\u00e3i t\u1eeb vi\u1ec7c x\u00f3a n\u1ee3 v\u00e0 thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0 kh\u00f4ng ti\u1ebfp t\u1ee5c hay \u0111\u00e3 b\u1ecb ng\u1eebng.\u00a0<\/i><\/p>\n

Tuy nhi\u00ean, n\u1ebfu m\u1ed9t c\u00f4ng ty b\u00e1o c\u00e1o c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a h\u1ecd t\u1eeb n\u0103m n\u00e0y sang n\u0103m kh\u00e1c, th\u00ec \u0111\u00e2y c\u00f3 th\u1ec3 l\u00e0 l\u1eddi c\u1ea3nh b\u00e1o cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 khi c\u00f3 \u00fd \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty n\u00e0y.\u00a0<\/p>\n

V\u00ec vi\u1ec7c ghi nh\u1eadn kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t<\/b> \u0111\u1ecbnh k\u00ec kh\u00f4ng ch\u1ec9 g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a c\u00f4ng ty theo th\u1eddi gian, m\u00e0 ch\u00fang c\u00f2n cho th\u1ea5y s\u1ef1 kh\u00f4ng \u1ed5n \u0111\u1ecbnh trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u00a0\u00a0 <\/p>\n

C\u00e1c kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t kh\u00f4ng n\u00ean b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7. Kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7 l\u00e0 m\u1ed9t kho\u1ea3n ph\u00ed l\u1edbn ph\u00e1t sinh ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u \u00fd tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty, nh\u01b0ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a\u00a0chi ph\u00ed kinh doanh\u00a0th\u00f4ng th\u01b0\u1eddng. Qui m\u00f4 v\u00e0 t\u1ea7n su\u1ea5t xu\u1ea5t hi\u1ec7n c\u1ee7a kho\u1ea3n m\u1ee5c n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong b\u00e1o c\u00e1o. \u00a0<\/p>\n

Kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t v\u00e0 Gian l\u1eadn khi b\u00e1o c\u00e1o<\/font><\/h3>\n

M\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t <\/b>th\u1ef1c s\u1ef1 ch\u1ec9 di\u1ec5n ra m\u1ed9t l\u1ea7n, tuy nhi\u00ean, nhi\u1ec1u c\u00f4ng ty ghi l\u1ea1i c\u00e1c kho\u1ea3n ph\u00ed m\u00e0 h\u1ecd li\u00ean t\u1ee5c ph\u1ea3i ch\u1ecbu trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng d\u01b0\u1edbi d\u1ea1ng ph\u00ed m\u1ed9t l\u1ea7n m\u1ed9t c\u00e1ch kh\u00f4ng ch\u00ednh x\u00e1c.\u00a0<\/p>\n

C\u00e1ch l\u00e0m n\u00e0y c\u00f3 th\u1ec3 l\u00e0m cho s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty c\u00f3 v\u1ebb t\u1ed1t h\u01a1n so v\u1edbi th\u1ef1c t\u1ebf, qua m\u1eaft c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0. \u00a0\u00a0<\/i><\/p>\n

Nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 cho r\u1eb1ng \u0111i\u1ec1u n\u00e0y l\u00e0 l\u1eddi c\u1ea3nh b\u00e1o nguy hi\u1ec3m khi \u0111\u1ea7u t\u01b0. Th\u1ef1c t\u1ebf, m\u1ed9t s\u1ed1 c\u00f4ng ty th\u1eadm ch\u00ed s\u1eed d\u1ee5ng chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac nh\u01b0 m\u1ed9t ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 c\u1ea3i thi\u1ec7n thu nh\u1eadp v\u00e0 l\u1ee3i nhu\u1eadn trong t\u01b0\u01a1ng lai.\u00a0<\/p>\n

B\u1eb1ng c\u00e1ch \u0111\u1ea9y chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac l\u00ean th\u1eadt l\u1edbn, c\u00e1c c\u00f4ng ty s\u1ebd gi\u1ea3m \u0111\u01b0\u1ee3c chi ph\u00ed kh\u1ea5u hao\u00a0trong c\u00e1c giai \u0111o\u1ea1n trong t\u01b0\u01a1ng lai v\u00e0 do \u0111\u00f3 t\u0103ng thu nh\u1eadp. \u00a0\u00a0<\/p>\n

N\u1ebfu c\u00e1c kho\u1ea3n ph\u00ed m\u1ed9t l\u1ea7n th\u1ef1c s\u1ef1 l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, th\u00ec ch\u00fang n\u00ean \u0111\u01b0\u1ee3c x\u1eed l\u00ed nh\u01b0 l\u00e0 m\u1ed9t chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0 thu nh\u1eadp n\u00ean \u0111\u01b0\u1ee3c t\u00ednh sau c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y. N\u1ebfu c\u00e1c kho\u1ea3n ph\u00ed m\u1ed9t l\u1ea7n th\u1ef1c s\u1ef1 l\u00e0 c\u00e1c kho\u1ea3n ph\u00ed m\u1ed9t l\u1ea7n, thu nh\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh tr\u01b0\u1edbc c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y. \u00a0\u00a0<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 Kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t<\/font><\/h3>\n

C\u00f4ng ty XYZ l\u00e0 c\u00f4ng ty s\u1ea3n xu\u1ea5t c\u00e1c v\u1eadt d\u1ee5ng. Ch\u00ednh ph\u1ee7 n\u01a1i c\u00f4ng ty XYZ ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0a ra l\u1ec7nh s\u1ebd ph\u1ea1t c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t ph\u1ee5 t\u00f9ng kh\u00f4ng s\u1eed d\u1ee5ng m\u1ed9t lo\u1ea1i m\u00e1y \u00e9p ph\u1ee5 t\u00f9ng nh\u1ea5t \u0111\u1ecbnh m\u00e0 ch\u00ednh ph\u1ee7 \u01b0u ti\u00ean s\u1eed d\u1ee5ng.\u00a0<\/p>\n

C\u00f4ng ty XYZ quy\u1ebft \u0111\u1ecbnh kh\u00f4ng \u00e1p d\u1ee5ng m\u00e1y \u00e9p ph\u1ee5 t\u00f9ng m\u1edbi v\u00e0 v\u00ec v\u1eady b\u1ecb ph\u1ea1t 100.000.000 USD. \u00a0\u00a0<\/p>\n

Sau khi tr\u1ea3 ti\u1ec1n ph\u1ea1t, c\u00f4ng ty XYZ nh\u1eadn th\u1ea5y kho\u1ea3n ti\u1ec1n ph\u1ea1t n\u00e0y qu\u00e1 t\u1ed1n k\u00e9m v\u00e0 ngay l\u1eadp t\u1ee9c quy\u1ebft \u0111\u1ecbnh mua m\u00e1y \u00e9p ph\u1ee5 t\u00f9ng do ch\u00ednh ph\u1ee7 \u1ee7y quy\u1ec1n, \u0111\u1ec3 kh\u00f4ng ph\u1ea3i ch\u1ecbu h\u00ecnh ph\u1ea1t l\u1edbn trong nh\u1eefng n\u0103m t\u1edbi.\u00a0<\/p>\n

Do \u0111\u00f3, kho\u1ea3n ti\u1ec1n ph\u1ea1t 100.000.000 USD n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp d\u01b0\u1edbi d\u1ea1ng m\u1ed9t kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t<\/b>.\u00a0 \u00a0<\/p>\n

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

\n Kho\u1ea3n m\u1ee5c \u0111\u1eb7c bi\u1ec7t (ti\u1ebfng Anh: Special Item) trong k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed ho\u1eb7c thu nh\u1eadp m\u1ed9t l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, m\u00e0 c\u00f4ng ty kh\u00f4ng mong \u0111\u1ee3i s\u1ebd t\u00e1i di\u1ec5n trong nh\u1eefng n\u0103m ti\u1ebfp theo.\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\/34062"}],"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=34062"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34062\/revisions"}],"predecessor-version":[{"id":67843,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34062\/revisions\/67843"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}