{"id":34064,"date":"2023-12-08T03:46:45","date_gmt":"2023-12-08T03:46:45","guid":{"rendered":"https:\/\/masterskills.org\/blog\/khoan-muc-khong-thuong-xuyen-unusual-item-la-gi-phan-loai-cac-khoan-muc-khong-thuong-xuyen.html"},"modified":"2023-12-23T12:51:47","modified_gmt":"2023-12-23T05:51:47","slug":"khoan-muc-khong-thuong-xuyen-unusual-item-la-gi-phan-loai-cac-khoan-muc-khong-thuong-xuyen","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/khoan-muc-khong-thuong-xuyen-unusual-item-la-gi-phan-loai-cac-khoan-muc-khong-thuong-xuyen.html","title":{"rendered":"Kho\u1ea3n m\u1ee5c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean (Unusual Item) l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i c\u00e1c Kho\u1ea3n m\u1ee5c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[nh\u1eadp ch\u00fa th\u00edch]\">Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Investopedia<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Kho\u1ea3n m\u1ee5c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/font><\/h2>\n<p><b>Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n<p><b>Kho\u1ea3n m\u1ee5c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean <\/b>trong ti\u00ea\u0301ng Anh la\u0300 <b>Unusual Item.<\/b><\/p>\n<p><b>Kho\u1ea3n m\u1ee5c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/b> l\u00e0 m\u1ed9t kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 kh\u00f4ng t\u00e1i di\u1ec5n, x\u1ea3y ra m\u1ed9t l\u1ea7n, v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng.   \u00a0\u00a0<\/p>\n<p>C\u00e1c kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 b\u1ea5t th\u01b0\u1eddng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi l\u1ea1i tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp d\u01b0\u1edbi d\u1ea1ng m\u1ed9t ph\u1ea7n thu nh\u1eadp ri\u00eang bi\u1ec7t t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, ho\u1eb7c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c n\u00eau trong ph\u1ea7n ch\u00fa th\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c ph\u1ea7n\u00a0th\u1ea3o lu\u1eadn v\u00e0 ph\u00e2n t\u00edch c\u1ee7a ban l\u00e3nh \u0111\u1ea1o (MD&#038;A)\u00a0trong b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean.  \u00a0  \u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u0110\u1eb7c \u0111i\u1ec3m Kho\u1ea3n m\u1ee5c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean\u00a0<\/font><\/h3>\n<p>Vi\u1ec7c b\u00e1o c\u00e1o <b>kho\u1ea3n m\u1ee5c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/b> m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u1ee7a\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/p>\n<p>B\u1edfi v\u00ec c\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng t\u00e1i di\u1ec5n, vi\u1ec7c t\u00e1ch c\u00e1c m\u1ee5c n\u00e0y r\u00f5 r\u00e0ng tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp ho\u1eb7c trong th\u1ea3o lu\u1eadn v\u00e0 ph\u00e2n t\u00edch c\u1ee7a ban l\u00e3nh \u0111\u1ea1o (MD&#038;A) hay ph\u1ea7n ch\u00fa th\u00edch, cho ph\u00e9p c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 t\u1ed1t h\u01a1n kh\u1ea3 n\u0103ng t\u1ea1o ra thu nh\u1eadp c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Ph\u00e2n lo\u1ea1i c\u00e1c Kho\u1ea3n m\u1ee5c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean\u00a0<\/font><\/h3>\n<p>C\u00e1c <b>kho\u1ea3n m\u1ee5c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/b> c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c m\u1ee5c sau:  \u00a0<\/p>\n<p>\u00a0&#8211; Chi chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac \u0111\u00e3 bao g\u1ed3m chi ph\u00ed tr\u1ea3 tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c v\u00e0 \u0111\u00f3ng c\u1eeda nh\u00e0 m\u00e1y.\u00a0<\/p>\n<p>\u00a0&#8211; Ph\u00ed hao t\u1ed5n t\u00e0i s\u1ea3n hay x\u00f3a n\u1ee3.\u00a0<\/p>\n<p>\u00a0&#8211; T\u1ed5n th\u1ea5t t\u1eeb vi\u1ec7c ng\u01b0ng m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u00e0o \u0111\u00f3.\u00a0<\/p>\n<p>\u00a0&#8211; T\u1ed5n th\u1ea5t t\u1eeb vi\u1ec7c ngh\u1ec9 h\u01b0u s\u1edbm.\u00a0<\/p>\n<p>\u00a0&#8211; Chi ph\u00ed s\u00e1p nh\u1eadp\u00a0(M&#038;A) ho\u1eb7c chi ph\u00ed li\u00ean quan \u0111\u1ebfn\u00a0tho\u00e1i v\u1ed1n.\u00a0<\/p>\n<p>\u00a0&#8211; L\u00e3i ho\u1eb7c l\u1ed7 t\u1eeb b\u00e1n t\u00e0i s\u1ea3n.\u00a0<\/p>\n<p>\u00a0&#8211; L\u00e3i hay l\u1ed7 t\u1eeb c\u00e1c v\u1ee5 ki\u1ec7n t\u1ee5ng.\u00a0<\/p>\n<p>\u00a0&#8211; Chi ph\u00ed thi\u1ec7t h\u1ea1i hay ho\u1ea1t \u0111\u1ed9ng tr\u00ec tr\u1ec7 do thi\u00ean tai.\u00a0<\/p>\n<p>\u00a0&#8211; Ph\u00ed b\u1eaft ngu\u1ed3n t\u1eeb nh\u1eefng thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n.\u00a0<\/p>\n<p>H\u1ed9i \u0111\u1ed3ng\u00a0ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh (FASB), t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn \u0111\u1ed9c l\u1eadp ch\u1ecbu tr\u00e1ch nhi\u1ec7m ban h\u00e0nh c\u00e1c\u00a0nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP), \u0111\u00e3 \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn cho ph\u00e9p m\u00f4 t\u1ea3 chi ti\u1ebft h\u01a1n c\u00e1c kho\u1ea3n m\u1ee5c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp, ch\u1eb3ng h\u1ea1n nh\u01b0 &#8220;T\u1ed5n th\u1ea5t do c\u00e1c thi\u1ec7t h\u1ea1i t\u1eeb b\u00e3o \u0111\u1ebfn t\u00f2a nh\u00e0 v\u0103n ph\u00f2ng&#8221;.  \u00a0\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">M\u1ed9t s\u1ed1 l\u01b0u \u00fd\u00a0<\/font><\/h3>\n<p>Vi\u1ec7c c\u00e1c c\u00f4ng ty x\u1eed l\u00ed c\u00e1c <b>kho\u1ea3n m\u1ee5c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/b> nh\u01b0 th\u1ebf n\u00e0o c\u0169ng c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e2n t\u00edch hi\u1ec7u su\u1ea5t v\u00e0\u00a0\u0111\u1ecbnh gi\u00e1\u00a0c\u1ed5 phi\u1ebfu, h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 th\u00f9 lao cho ban \u0111i\u1ec1u h\u00e0nh c\u1ee7a c\u00f4ng ty \u0111\u00f3.<\/p>\n<p>M\u1ed9t nh\u00e0 ph\u00e2n t\u00edch s\u1ebd ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o thu nh\u1eadp \u0111\u1ec3 t\u00ednh ra c\u00e1c \u0111\u1ea1i l\u01b0\u1ee3ng\u00a0EBIT,\u00a0EBITDA\u00a0&#8220;s\u1ea1ch&#8221; v\u00e0 c\u00e1c s\u1ed1 li\u1ec7u thu nh\u1eadp r\u00f2ng \u0111\u1ec3 t\u00ednh c\u00e1c b\u1ed9i s\u1ed1 gi\u00e1.\u00a0<\/p>\n<p>C\u00e1c th\u1ecfa thu\u1eadn n\u1ee3 s\u1ebd ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c giao \u01b0\u1edbc nh\u1ea5t \u0111\u1ecbnh.   C\u00e1c k\u1ebf ho\u1ea1ch tr\u1ea3 l\u01b0\u01a1ng cho ban qu\u1ea3n l\u00ed c\u0169ng c\u1ea7n ph\u1ea3i gi\u1ea3i th\u00edch c\u00e1ch x\u1eed l\u00ed c\u00e1c kho\u1ea3n b\u1ea5t th\u01b0\u1eddng trong c\u00e1c c\u00f4ng th\u1ee9c t\u00ednh th\u00f9 lao.  \u00a0 <\/p>\n<p>(Theo Investopedia)<\/p>\n<p>\u00a0<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Kho\u1ea3n m\u1ee5c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean (ti\u1ebfng Anh: Unusual Item) l\u00e0 m\u1ed9t kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 kh\u00f4ng t\u00e1i di\u1ec5n, x\u1ea3y ra m\u1ed9t l\u1ea7n, v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng.\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\/34064"}],"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=34064"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34064\/revisions"}],"predecessor-version":[{"id":67826,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34064\/revisions\/67826"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}