{"id":34072,"date":"2023-12-08T03:47:07","date_gmt":"2023-12-08T03:47:07","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tai-khoan-rut-tien-drawing-account-la-gi-dac-diem.html"},"modified":"2023-12-23T12:51:55","modified_gmt":"2023-12-23T05:51:55","slug":"tai-khoan-rut-tien-drawing-account-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tai-khoan-rut-tien-drawing-account-la-gi-dac-diem.html","title":{"rendered":"T\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n (Drawing account) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Kashoo.<\/p>\n<\/div>\n<\/div>\n

T\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n<\/font><\/b><\/h2>\n

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

T\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Drawing account.<\/b><\/p>\n

T\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n <\/b>l\u00e0 m\u1ed9t b\u1ea3n ghi k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c duy tr\u00ec \u0111\u1ec3 theo d\u00f5i ti\u1ec1n \u0111\u01b0\u1ee3c r\u00fat t\u1eeb m\u1ed9t doanh nghi\u1ec7p b\u1edfi c\u00e1c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a n\u00f3.\u00a0<\/p>\n

T\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu cho c\u00e1c doanh nghi\u1ec7p b\u1ecb \u0111\u00e1nh thu\u1ebf d\u01b0\u1edbi d\u1ea1ng s\u1edf h\u1eefu \u0111\u1ed9c quy\u1ec1n ho\u1eb7c quan h\u1ec7 \u0111\u1ed1i t\u00e1c. Vi\u1ec7c r\u00fat ti\u1ec1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1eeb c\u00e1c doanh nghi\u1ec7p b\u1ecb \u0111\u00e1nh thu\u1ebf d\u01b0\u1edbi d\u1ea1ng c\u00e1c th\u1ef1c th\u1ec3 ri\u00eang bi\u1ec7t th\u01b0\u1eddng ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng ho\u1eb7c c\u1ed5 t\u1ee9c.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a T\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n<\/font><\/b><\/h3>\n

T\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng\u00a0c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. S\u1ed1 d\u01b0 ghi n\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n ng\u01b0\u1ee3c l\u1ea1i v\u1edbi s\u1ed1 d\u01b0 ghi c\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, b\u1edfi v\u00ec nh\u1eefng kho\u1ea3n r\u00fat ti\u1ec1n c\u1ee7a ch\u1ee7 t\u00e0i kho\u1ea3n th\u1ec3 hi\u1ec7n vi\u1ec7c gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong m\u1ed9t doanh nghi\u1ec7p.\u00a0<\/p>\n

\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n k\u00e9p, m\u1ed7i m\u1ee5c tr\u00ean nh\u1eadt k\u00ed k\u1ebf to\u00e1n y\u00eau c\u1ea7u ghi c\u1ea3 s\u1ed1 ti\u1ec1n ghi n\u1ee3 v\u00e0 ghi c\u00f3. B\u1edfi v\u00ec vi\u1ec7c r\u00fat ti\u1ec1n m\u1eb7t y\u00eau c\u1ea7u ph\u1ea3i ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t, n\u00ean m\u1ee5c ghi n\u1ee3 t\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n ph\u1ea3i c\u00f3 m\u1ed9t kho\u1ea3n ghi c\u00f3 b\u00f9 v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t v\u1edbi s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng t\u1ef1.<\/p>\n

V\u00ec t\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n theo d\u00f5i ph\u00e2n ph\u1ed1i cho ch\u1ee7 s\u1edf h\u1eefu trong m\u1ed9t n\u0103m nh\u1ea5t \u0111\u1ecbnh, n\u00ean ph\u1ea3i \u0111\u00f3ng t\u00e0i kho\u1ea3n v\u00e0o cu\u1ed1i n\u0103m b\u1eb1ng m\u1ed9t kho\u1ea3n ghi c\u00f3 (\u0111\u1ea1i di\u1ec7n cho t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 r\u00fat) v\u00e0 s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn t\u00e0i kho\u1ea3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ch\u00ednh nh\u01b0 m\u1ed9t kho\u1ea3n ghi n\u1ee3.\u00a0<\/p>\n

T\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n sau \u0111\u00f3 \u0111\u01b0\u1ee3c m\u1edf l\u1ea1i v\u00e0 s\u1eed d\u1ee5ng l\u1ea1i v\u00e0o n\u0103m sau \u0111\u1ec3 theo d\u00f5i ph\u00e2n ph\u1ed1i. B\u1edfi v\u00ec thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n r\u00fat ti\u1ec1n \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1edfi c\u00e1c \u0111\u1ed1i t\u00e1c ri\u00eang l\u1ebb, n\u00ean kh\u00f4ng c\u00f3 t\u00e1c \u0111\u1ed9ng thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c r\u00fat.<\/p>\n

\u00a0V\u00ec t\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed, n\u00f3 kh\u00f4ng hi\u1ec3n th\u1ecb tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

T\u1ea1o l\u1ecbch bi\u1ec3u t\u1eeb t\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n s\u1ebd hi\u1ec3n th\u1ecb chi ti\u1ebft v\u00e0 t\u00f3m t\u1eaft c\u00e1c kho\u1ea3n ph\u00e2n ph\u1ed1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho t\u1eebng \u0111\u1ed1i t\u00e1c kinh doanh. C\u00e1c kho\u1ea3n ph\u00e2n ph\u1ed1i cu\u1ed1i c\u00f9ng th\u00edch h\u1ee3p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i n\u0103m, \u0111\u1ea3m b\u1ea3o m\u1ed7i \u0111\u1ed1i t\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea7n ch\u00ednh x\u00e1c c\u1ee7a thu nh\u1eadp c\u1ee7a c\u00f4ng ty, theo th\u1ecfa thu\u1eadn h\u1ee3p t\u00e1c.<\/p>\n

V\u00ed d\u1ee5: v\u00e0o cu\u1ed1i n\u0103m k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n c\u1ee7a Eve Smith, \u0111\u00e3 t\u00edch l\u0169y \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 n\u1ee3 l\u00e0 24.000 USD. Eve \u0111\u00e3 r\u00fat 2.000 USD m\u1ed7i th\u00e1ng \u0111\u1ec3 s\u1eed d\u1ee5ng c\u00e1 nh\u00e2n, ghi l\u1ea1i m\u1ed7i giao d\u1ecbch d\u01b0\u1edbi d\u1ea1ng ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n c\u1ee7a c\u00f4 \u1ea5y v\u00e0 ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t c\u1ee7a c\u00f4 \u1ea5y. M\u1ee5c nh\u1eadp nh\u1eadt k\u00ed \u0111\u00f3ng t\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n y\u00eau c\u1ea7u m\u1ed9t kho\u1ea3n ghi c\u00f3 cho t\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n v\u00e0o \u0111\u00eam giao th\u1eeba cu\u1ed1i n\u0103m tr\u1ecb gi\u00e1 24.000 USD v\u00e0 kho\u1ea3n ghi n\u1ee3 24.000 USD v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t c\u1ee7a c\u00f4 \u1ea5y.<\/p>\n

(Theo\u00a0Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u00e0i kho\u1ea3n r\u00fat ti\u1ec1n (ti\u1ebfng Anh: Drawing account) l\u00e0 m\u1ed9t b\u1ea3n ghi k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c duy tr\u00ec \u0111\u1ec3 theo d\u00f5i ti\u1ec1n \u0111\u01b0\u1ee3c r\u00fat t\u1eeb m\u1ed9t doanh nghi\u1ec7p b\u1edfi c\u00e1c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a n\u00f3.\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\/34072"}],"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=34072"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34072\/revisions"}],"predecessor-version":[{"id":67829,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34072\/revisions\/67829"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}