{"id":34068,"date":"2023-12-08T03:46:57","date_gmt":"2023-12-08T03:46:57","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tri-so-co-ban-chua-dieu-chinh-unadjusted-basis-la-gi-vi-du-ve-tri-so-co-ban-chua-dieu-chinh.html"},"modified":"2023-12-23T12:51:55","modified_gmt":"2023-12-23T05:51:55","slug":"tri-so-co-ban-chua-dieu-chinh-unadjusted-basis-la-gi-vi-du-ve-tri-so-co-ban-chua-dieu-chinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tri-so-co-ban-chua-dieu-chinh-unadjusted-basis-la-gi-vi-du-ve-tri-so-co-ban-chua-dieu-chinh.html","title":{"rendered":"Tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh (Unadjusted Basis) l\u00e0 g\u00ec? V\u00ed d\u1ee5 v\u1ec1 tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda: Forbes<\/p>\n<\/figcaption><\/figure>\n

Tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh<\/font><\/h2>\n

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

Tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh<\/b> trong ti\u1ebfng Anh l\u00e0 Unadjusted Basis.<\/b><\/p>\n

Tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh<\/b> \u0111\u1ec1 c\u1eadp \u0111\u1ebfn chi ph\u00ed ban \u0111\u1ea7u \u0111\u1ec3 mua m\u1ed9t t\u00e0i s\u1ea3n. S\u1ed1 ti\u1ec1n n\u00e0y kh\u00f4ng ch\u1ec9 bao g\u1ed3m gi\u00e1 ban \u0111\u1ea7u m\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n m\u00e0 c\u00f2n bao g\u1ed3m c\u00e1c chi ph\u00ed kh\u00e1c nh\u01b0 ph\u1ee5 ph\u00ed v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 khi mua n\u00f3.\u00a0<\/p>\n

Tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh (Adjusted Basis) l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef li\u00ean quan v\u00e0 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn b\u1ea5t k\u00ec \u0111i\u1ec1u ch\u1ec9nh n\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi gi\u00e1 mua ban \u0111\u1ea7u c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n theo th\u1eddi gian. Tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu trong danh m\u1ee5c k\u1ebf to\u00e1n v\u00e0 g\u1ea7n gi\u1ed1ng v\u1edbi kh\u00e1i ni\u1ec7m gi\u00e1 g\u1ed1c.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh<\/font><\/h3>\n

Tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh l\u00e0 gi\u00e1 tr\u1ecb ban \u0111\u1ea7u \u0111\u01b0\u1ee3c g\u00e1n cho m\u1ed9t t\u00e0i s\u1ea3n. N\u00f3 bao g\u1ed3m chi ph\u00ed ti\u1ec1n m\u1eb7t ho\u1eb7c gi\u00e1 c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n, b\u1ea5t k\u00ec tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00ed n\u00e0o \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, b\u1ea5t k\u00ec t\u00e0i s\u1ea3n n\u00e0o m\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 \u0111\u01b0a cho ng\u01b0\u1eddi b\u00e1n nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a giao d\u1ecbch v\u00e0 b\u1ea5t k\u00ec chi ph\u00ed mua n\u00e0o ph\u00e1t sinh \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n. Chi ph\u00ed mua h\u00e0ng c\u00f3 th\u1ec3 bao g\u1ed3m hoa h\u1ed3ng, ph\u00ed, chi ph\u00ed kh\u1ea3o s\u00e1t, thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng, ho\u1eb7c b\u1ea3o hi\u1ec3m quy\u1ec1n s\u1edf h\u1eefu.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh<\/font><\/h3>\n

Sam \u0111\u00e3 mua m\u1ed9t t\u00f2a nh\u00e0 t\u1eeb Emily b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng 100.000 \u0111\u00f4 la ti\u1ec1n m\u1eb7t v\u00e0 kho\u1ea3n th\u1ebf ch\u1ea5p 50.000 \u0111\u00f4 la. L\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a th\u1ecfa thu\u1eadn mua b\u00e1n, Sam c\u0169ng \u0111\u00e3 tr\u1ea3 1.000 \u0111\u00f4 la thu\u1ebf t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c qui cho m\u1ed9t kho\u1ea3ng th\u1eddi gian m\u00e0 Emily v\u1eabn l\u00e0 ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a t\u00e0i s\u1ea3n. T\u1ed5ng chi ph\u00ed v\u00e0 ph\u00ed \u0111\u00f3ng c\u1eeda \u0111\u1ec3 Sam mua t\u00e0i s\u1ea3n n\u00e0y l\u00e0 4.000 \u0111\u00f4 la. Tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Sam cho t\u00e0i s\u1ea3n n\u00e0y l\u00e0 100.000 + 50.000 + 1.000 + 4.000 = 155.000 \u0111\u00f4 la.<\/p>\n

Tr\u1ecb s\u1ed1 ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh trong th\u1ef1c ti\u1ec5n<\/font><\/h3>\n

Tr\u1ecb s\u1ed1 ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c b\u00e1n m\u1ed9t t\u00e0i s\u1ea3n. M\u1edf r\u1ed9ng v\u00ed d\u1ee5 mua h\u00e0ng c\u1ee7a Sam \u1edf tr\u00ean, gi\u1ea3 s\u1eed Sam sau \u0111\u00f3 \u0111\u00e3 b\u00e1n ph\u1ea7n t\u00e0i s\u1ea3n n\u00e0y v\u1edbi gi\u00e1 175.000 \u0111\u00f4 la, v\u1edbi chi ph\u00ed v\u00e0 ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n. Anh ta c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ec9 su\u1ea5t ho\u00e0n v\u1ed1n c\u1ee7a m\u00ecnh b\u1eb1ng c\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0. Anh ta \u0111\u00e3 ki\u1ebfm \u0111\u01b0\u1ee3c 20.000 \u0111\u00f4 la (175.000 – 155.000 \u0111\u00f4 la) chi ph\u00ed r\u00f2ng cho kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi t\u1ec9 su\u1ea5t ho\u00e0n v\u1ed1n 12,9% ((175.000 – 155.000) \/ 155.000).<\/p>\n

Tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh c\u0169ng l\u00e0 \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kh\u1ea5u hao t\u00e0i s\u1ea3n trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh, t\u00e0i s\u1ea3n \u1edf \u0111\u00e2y c\u00f3 th\u1ec3 l\u00e0 nh\u00e0 m\u00e1y ho\u1eb7c m\u1ed9t thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t. Kh\u1ea5u hao l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh trong v\u00f2ng \u0111\u1eddi h\u1eefu d\u1ee5ng c\u1ee7a n\u00f3 v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n s\u1ef1 s\u1ee5t gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n theo th\u1eddi gian. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh cho ph\u00e9p kh\u1ea5u tr\u1eeb c\u00e1c chi ph\u00ed cao h\u01a1n t\u1eeb tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh trong nh\u1eefng n\u0103m \u0111\u1ea7u ti\u00ean sau khi mua v\u00e0 c\u00e1c chi ph\u00ed th\u1ea5p h\u01a1n khi m\u1eb7t h\u00e0ng b\u1ecb kh\u1ea5u hao.<\/p>\n

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

\n Tr\u1ecb s\u1ed1 c\u01a1 b\u1ea3n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh (ti\u1ebfng Anh: Unadjusted Basis) \u0111\u1ec1 c\u1eadp \u0111\u1ebfn chi ph\u00ed ban \u0111\u1ea7u \u0111\u1ec3 mua m\u1ed9t t\u00e0i s\u1ea3n.\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\/34068"}],"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=34068"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34068\/revisions"}],"predecessor-version":[{"id":67828,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34068\/revisions\/67828"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}