{"id":34066,"date":"2023-12-08T03:46:50","date_gmt":"2023-12-08T03:46:50","guid":{"rendered":"https:\/\/masterskills.org\/blog\/khoan-muc-ngoai-le-exceptional-item-la-gi-khoan-muc-ngoai-le-va-khoan-muc-bat-thuong.html"},"modified":"2023-12-23T20:55:44","modified_gmt":"2023-12-23T13:55:44","slug":"khoan-muc-ngoai-le-exceptional-item-la-gi-khoan-muc-ngoai-le-va-khoan-muc-bat-thuong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/khoan-muc-ngoai-le-exceptional-item-la-gi-khoan-muc-ngoai-le-va-khoan-muc-bat-thuong.html","title":{"rendered":"Kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7 (Exceptional Item) l\u00e0 g\u00ec? Kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7 v\u00e0 Kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng"},"content":{"rendered":"
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Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Investopedia<\/p>\n<\/figcaption><\/figure>\n

Kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7<\/font><\/h2>\n

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

Kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7 <\/b>trong ti\u00ea\u0301ng Anh la\u0300 Exceptional Item<\/b>.<\/p>\n

Kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7<\/b> l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed ph\u00e1t sinh b\u1edfi m\u1ed9t c\u00f4ng ty, ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00fa ri\u00eang trong b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP).<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m Kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7\u00a0<\/font><\/h3>\n

M\u1eb7c d\u00f9 c\u00f3 t\u00ean l\u00e0 kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7,<\/b> c\u00e1c m\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c chi ph\u00ed kinh doanh\u00a0th\u00f4ng th\u01b0\u1eddng nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c t\u00e1ch ra \u0111\u1ec3 r\u00f5 r\u00e0ng trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Kh\u00f4ng n\u00ean nh\u1ea7m l\u1eabn gi\u1eefa kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7 v\u1edbi kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng.\u00a0<\/p>\n

C\u1ea3 hai m\u1ee5c n\u00e0y \u0111\u1ec1u l\u00e0 chi ph\u00ed kh\u00f4ng th\u01b0\u1eddng xuy\u00ean ho\u1eb7c l\u00e0 ngu\u1ed3n doanh thu \u0111\u1ee7 l\u1edbn \u0111\u1ec3 g\u00e2y c\u00e1c t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh. Tuy nhi\u00ean, c\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a c\u00f4ng ty, kh\u00e1c v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7. \u00a0 \u00a0\u00a0<\/p>\n

C\u1ea3 hai m\u1ee5c k\u1ebf to\u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi l\u1ea1i \u0111\u1ec3 cung c\u1ea5p cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00ed t\u00e0i ch\u00ednh th\u00f4ng tin ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty. C\u1ea3 hai m\u1ee5c n\u00e0y c\u0169ng th\u01b0\u1eddng l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ch\u1ec9 xu\u1ea5t hi\u1ec7n m\u1ed9t l\u1ea7n.\u00a0<\/p>\n

Kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7 v\u00e0 Kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng<\/font><\/h3>\n

M\u1ed9t kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng tr\u00ean\u00a0b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u00a0cho th\u1ea5y m\u1ed9t kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 \u0111\u00e1ng k\u1ec3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng l\u1eb7p l\u1ea1i. N\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y c\u1ee7a c\u00f4ng ty.\u00a0 \u00a0 \u00a0<\/p>\n

M\u1ed9t\u00a0<\/span>kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7\u00a0<\/b>c\u0169ng th\u01b0\u1eddng l\u00e0 m\u1ed9t con s\u1ed1 l\u1edbn c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn l\u1ee3i nhu\u1eadn ho\u1eb7c kho\u1ea3n thua l\u1ed7 c\u1ee7a c\u00f4ng ty, nh\u01b0ng c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y c\u1ee7a c\u00f4ng ty.\u00a0<\/span><\/p>\n

<\/h3>\n<\/p>\n

V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t c\u00f4ng ty th\u1ef1c hi\u1ec7n m\u1ed9t k\u1ebf ho\u1ea1ch t\u00e1i c\u01a1 c\u1ea5u qui m\u00f4 l\u1edbn, bao g\u1ed3m vi\u1ec7c c\u1eaft gi\u1ea3m nh\u00e2n s\u1ef1 v\u00e0\u00a0<\/i><\/span>s\u00e1p nh\u1eadp\u00a0c\u00e1c b\u1ed9 ph\u1eadn, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7.\u00a0 \u00a0<\/i><\/span><\/p>\n

C\u00e1c kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7 l\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n t\u1ed1n k\u00e9m c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c hi\u1ec3u sai l\u00e0 kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 trong ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a c\u00f4ng ty. \u00a0\u00a0<\/p>\n

V\u1edbi c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p, nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o ch\u00ednh x\u00e1c cho c\u00e1c c\u1ed5 \u0111\u00f4ng d\u01b0\u1edbi c\u00e1c m\u1ee5c ri\u00eang bi\u1ec7t. \u0110i\u1ec1u n\u00e0y l\u00e0 \u0111\u1ec3 cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng hi\u1ec3u sai khi c\u00f4ng ty ghi nh\u1eadn doanh s\u1ed1 ho\u1eb7c chi ph\u00ed t\u0103ng \u0111\u1ed9t bi\u1ebfn. \u00a0<\/p>\n

Ngo\u00e0i ra, kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7 <\/b>c\u0169ng \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o ri\u00eang \u0111\u1ec3 kh\u00f4ng b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi m\u1ed9t kho\u1ea3n doanh thu (ho\u1eb7c thua l\u1ed7) \u0111\u1ed9t ng\u1ed9t, hay kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng. Tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7 th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty trong khi c\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 trong\u00a0thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u00a0\u00a0<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 Kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7<\/font><\/h3>\n

V\u00e0o \u0111\u1ea7u , m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u1ed9ng c\u01a1 xe c\u1ee7a Anh tuy\u00ean b\u1ed1 s\u1ebd l\u1ea5y m\u1ed9t kho\u1ea3n chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac ngo\u1ea1i l\u1ec7 n\u1eb1m trong kho\u1ea3ng t\u1eeb 75-100 tri\u1ec7u b\u1ea3ng Anh \u0111\u1ec3 c\u00e2n b\u1eb1ng b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh th\u00f4ng qua c\u1eaft gi\u1ea3m vi\u1ec7c l\u00e0m.\u00a0<\/p>\n

D\u00f9 l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u1eb7c bi\u1ec7t, chi ph\u00ed n\u00e0y kh\u00f4ng \u0111\u1ea1t \u0111\u1ebfn m\u1ee9c ti\u00eau chu\u1ea9n c\u1ee7a kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng, m\u00e0 s\u1ebd r\u01a1i v\u00e0o m\u1ed9t kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7<\/b>. Nguy\u00ean nh\u00e2n l\u00e0 v\u00ec l\u1ee3i \u00edch c\u1ee7a s\u1ef1 minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. \u00a0\u00a0<\/p>\n

Ngo\u00e0i chi chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac, c\u00e1c v\u00ed d\u1ee5 v\u1ec1 c\u00e1c kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7 bao g\u1ed3m chi ph\u00ed ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, chi ph\u00ed h\u00f2a gi\u1ea3i ph\u00e1p l\u00ed v\u00e0\u00a0thanh l\u00ed\/ b\u00e1n t\u00e0i s\u1ea3n. Vi\u1ec7c trang b\u1ecb l\u1ea1i m\u1ed9t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u0169ng c\u00f3 th\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 m\u1ed9t kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7. \u00a0 <\/p>\n

(Theo Investopedia)<\/p>\n

\u00a0<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Kho\u1ea3n m\u1ee5c ngo\u1ea1i l\u1ec7 (ti\u1ebfng Anh: Exceptional Item) l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed ph\u00e1t sinh b\u1edfi m\u1ed9t c\u00f4ng ty, ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00fa ri\u00eang trong b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP).\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\/34066"}],"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=34066"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34066\/revisions"}],"predecessor-version":[{"id":67844,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34066\/revisions\/67844"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}