{"id":34070,"date":"2023-12-08T03:47:02","date_gmt":"2023-12-08T03:47:02","guid":{"rendered":"https:\/\/masterskills.org\/blog\/dong-tien-chuc-nang-functional-currency-la-gi-dac-diem.html"},"modified":"2023-12-23T12:51:47","modified_gmt":"2023-12-23T05:51:47","slug":"dong-tien-chuc-nang-functional-currency-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/dong-tien-chuc-nang-functional-currency-la-gi-dac-diem.html","title":{"rendered":"\u0110\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng (Functional Currency) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"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: KPMG International.<\/p>\n<\/div>\n<\/div>\n<h2><b><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\"><span>\u0110\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng<\/span><\/font><\/b><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b><span>\u0110\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng<\/span> <\/b>ti\u1ebfng Anh l\u00e0 <b>Functional Currency.<\/b><\/p>\n<p><b><span>\u0110\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng<\/span><\/b> l\u00e0 kh\u00e1i ni\u1ec7m ph\u1ed5 bi\u1ebfn v\u1edbi c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia, \u0111\u1ea1i di\u1ec7n cho m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf ch\u00ednh trong \u0111\u00f3 m\u1ed9t th\u1ef1c th\u1ec3 t\u1ea1o ra ti\u1ec1n m\u1eb7t v\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t. <span>\u0110\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng<\/span> l\u00e0 lo\u1ea1i ti\u1ec1n t\u1ec7 ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi m\u1ed9t \u0111\u01a1n v\u1ecb kinh doanh ho\u1eb7c doanh nghi\u1ec7p.\u00a0<\/p>\n<p><span>\u0110\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng<\/span> l\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 c\u1ee7a t\u00e0i kho\u1ea3n, \u0111\u1ea1i di\u1ec7n cho m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf ch\u00ednh m\u00e0 th\u1ef1c th\u1ec3 \u0111\u00f3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<h3><b><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u0110\u1eb7c \u0111i\u1ec3m v\u00e0 v\u00ed d\u1ee5 <span>v\u1ec1 \u0111\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng<\/span><\/font><\/b><\/h3>\n<p>\u0110\u00f4i khi, \u0111<span>\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng<\/span> c\u1ee7a c\u00f4ng ty c\u00f3 th\u1ec3 l\u00e0 lo\u1ea1i ti\u1ec1n t\u1ec7 gi\u1ed1ng nh\u01b0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 c\u1ee7a qu\u1ed1c gia n\u01a1i n\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nhi\u1ec1u nh\u1ea5t. Tuy nhi\u00ean, \u0111<span>\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng<\/span> c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t lo\u1ea1i ti\u1ec1n t\u1ec7 ri\u00eang bi\u1ec7t v\u1edbi lo\u1ea1i ti\u1ec1n t\u1ec7 t\u1ea1i n\u01a1i c\u00f4ng ty c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. <\/p>\n<p>V\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty Canada v\u1edbi ph\u1ea7n l\u1edbn ho\u1ea1t \u0111\u1ed9ng t\u1ea1i M\u1ef9 s\u1ebd coi \u0111\u1ed3ng \u0111\u00f4 la M\u1ef9 l\u00e0 \u0111<span>\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng<\/span> c\u1ee7a m\u00ecnh, ngay c\u1ea3 khi s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu nh\u1eadp \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng \u0111\u00f4 la Canada.\u00a0Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf\u00a0(IAS) v\u00e0\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung\u00a0(GAAP) cung c\u1ea5p h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c d\u1ecbch c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7 v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. <\/p>\n<p>B\u00e2y gi\u1edd, c\u00e1c n\u1ec1n kinh t\u1ebf th\u1ebf gi\u1edbi \u0111\u00e3 ph\u00e1t tri\u1ec3n theo chi\u1ec1u h\u01b0\u1edbng ng\u00e0y c\u00e0ng ph\u1ee5 thu\u1ed9c l\u1eabn nhau. C\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia\u00a0\u0111ang ng\u00e0y c\u00e0ng tham gia v\u00e0o s\u1ef1 h\u1ed9i nh\u1eadp c\u1ee7a th\u1ecb tr\u01b0\u1eddng th\u1ebf gi\u1edbi, bao g\u1ed3m th\u01b0\u01a1ng m\u1ea1i h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, v\u00e0 d\u00f2ng v\u1ed1n qu\u1ed1c t\u1ebf to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c cho l\u00e0 s\u1ebd duy tr\u00ec t\u00ednh c\u1ea1nh tranh.<\/p>\n<p>V\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ed1c t\u1ebf, c\u00e1c c\u00f4ng ty th\u01b0\u1eddng c\u00f3 s\u1ef1 l\u1ef1a ch\u1ecdn kh\u00f3 kh\u0103n trong vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t lo\u1ea1i t<span>i\u1ec1n ch\u1ee9c n\u0103ng<\/span>, v\u00ec ph\u1ea3i gi\u1ea3i quy\u1ebft m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m x\u00e1c \u0111\u1ecbnh c\u00e1c lo\u1ea1i\u00a0<span>ti\u1ec1n ch\u1ee9c n\u0103ng<\/span> ph\u00f9 h\u1ee3p, ghi ch\u00e9p k\u1ebf to\u00e1n c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7 v\u00e0 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 th\u00e0nh lo\u1ea1i ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t.<\/p>\n<p>Ngo\u00e0i ra, c\u00f4ng ty ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c, bao g\u1ed3m vi\u1ec7c t\u00ecm ki\u1ebfm lo\u1ea1i ti\u1ec1n \u1ea3nh h\u01b0\u1edfng nh\u1ea5t \u0111\u1ebfn gi\u00e1 b\u00e1n. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb v\u00e0 s\u1ea3n xu\u1ea5t, lo\u1ea1i ti\u1ec1n ch\u1ee9c n\u0103ng ph\u00f9 h\u1ee3p nh\u1ea5t l\u00e0 lo\u1ea1i ti\u1ec1n t\u1ec7 c\u1ee7a h\u00e0ng t\u1ed3n kho, chi ph\u00ed nh\u00e2n l\u1ef1c lao \u0111\u1ed9ng v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh. <\/p>\n<p>Hi\u1ec7u qu\u1ea3 kinh doanh t\u1ed5ng th\u1ec3 c\u00f3 th\u1ec3 s\u1ebd tr\u1edf n\u00ean kh\u00f3 x\u00e1c \u0111\u1ecbnh khi c\u00f3 qu\u00e1 nhi\u1ec1u lo\u1ea1i ti\u1ec1n t\u1ec7 trong ghi ch\u00e9p b\u00e1n h\u00e0ng. Do \u0111\u00f3, c\u1ea3 hai qui tr\u00ecnh GAAP v\u00e0 IAS \u0111\u1ec1u \u0111\u01b0a ra c\u00e1ch c\u00e1c th\u1ef1c th\u1ec3 c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7 th\u00e0nh \u0111<span>\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng<\/span> nh\u1eb1m m\u1ee5c \u0111\u00edch b\u00e1o c\u00e1o.<\/p>\n<p>(Theo<i>\u00a0Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            \u0110\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng (ti\u1ebfng Anh: Functional Currency) l\u00e0 lo\u1ea1i ti\u1ec1n t\u1ec7 ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi m\u1ed9t \u0111\u01a1n v\u1ecb kinh doanh ho\u1eb7c doanh nghi\u1ec7p.\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\/34070"}],"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=34070"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34070\/revisions"}],"predecessor-version":[{"id":67827,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34070\/revisions\/67827"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}