{"id":34083,"date":"2023-12-08T03:47:40","date_gmt":"2023-12-08T03:47:40","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tai-san-phi-tien-te-nonmonetary-assets-la-gi.html"},"modified":"2023-12-23T12:51:56","modified_gmt":"2023-12-23T05:51:56","slug":"tai-san-phi-tien-te-nonmonetary-assets-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tai-san-phi-tien-te-nonmonetary-assets-la-gi.html","title":{"rendered":"T\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (Nonmonetary Assets) l\u00e0 g\u00ec?"},"content":{"rendered":"
\n
\n
<\/div>
\n

H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: www.differencebetween.com<\/p>\n<\/figcaption><\/figure>\n

\u00a0T\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7<\/font><\/h2>\n

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

T\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7<\/b> trong ti\u1ebfng Anh l\u00e0 Nonmonetary Assets<\/b>.<\/p>\n

T\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7<\/b> l\u00e0 t\u00e0i s\u1ea3n m\u00e0 c\u00f4ng ty n\u1eafm gi\u1eef m\u00e0 kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb khi qui \u0111\u1ed5i ra th\u01b0\u1edbc \u0111o ti\u1ec1n t\u1ec7. \u0110\u00e2y l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ec7 c\u00f3 th\u1ec3 dao \u0111\u1ed9ng v\u00e0 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 theo th\u1eddi gian.<\/p>\n

Nh\u00ecn chung, t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 l\u00e0 t\u00e0i s\u1ea3n xu\u1ea5t hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng d\u1ec5 d\u00e0ng v\u00e0 s\u1eb5n s\u00e0ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n ho\u1eb7c c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/p>\n

N\u1ed9i dung<\/font><\/h3>\n

Gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ec7 l\u00e0 th\u01b0\u1edbc \u0111o \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u1ec3 \u0111\u1ecbnh l\u01b0\u1ee3ng t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 c\u1ee7a c\u00f4ng ty khi ch\u00fang \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. Tuy nhi\u00ean, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t c\u0169ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty.\u00a0<\/p>\n

T\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 \u0111i\u1ec3n h\u00ecnh c\u1ee7a m\u1ed9t c\u00f4ng ty bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (b\u1ea3n quy\u1ec1n, b\u1eb1ng s\u00e1ng ch\u1ebf v\u00e0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng mai) v\u00e0 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh (nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng t\u1ed3n kho).<\/p>\n

Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng r\u00f5 r\u00e0ng v\u00ec n\u00f3 thay \u0111\u1ed5i theo th\u1eddi gian ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 th\u1ecb tr\u01b0\u1eddng.<\/p>\n

V\u00ed d\u1ee5: c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ec7 c\u1ee7a h\u00e0ng t\u1ed3n kho c\u1ee7a c\u00f4ng ty khi c\u00f4ng ty \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 \u0111\u00e1p \u1ee9ng v\u1edbi c\u1ea1nh tranh v\u1ec1 gi\u00e1 t\u1eeb c\u00e1c c\u00f4ng ty kh\u00e1c ho\u1eb7c theo nhu c\u1ea7u \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m c\u1ee7a c\u00f4ng ty.<\/p>\n

C\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf chung nh\u01b0 l\u1ea1m ph\u00e1t ho\u1eb7c gi\u1ea3m ph\u00e1t c\u0169ng t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 nh\u01b0 h\u00e0ng t\u1ed3n kho ho\u1eb7c trang thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t.<\/p>\n

Kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c m\u1ed9t t\u00e0i s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n ti\u1ec1n t\u1ec7 hay phi ti\u1ec1n t\u1ec7. Y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3 l\u00e0 li\u1ec7u gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n trong m\u1ed9t kho\u1ea3ng th\u1eddi gian r\u1ea5t ng\u1eafn.<\/p>\n

N\u1ebfu n\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n ti\u1ec1n t\u1ec7. N\u1ebfu n\u00f3 kh\u00f4ng th\u1ec3 d\u1ec5 d\u00e0ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n m\u1eb7t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng trong ng\u1eafn h\u1ea1n, th\u00ec n\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7.<\/p>\n

T\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 v\u00e0 n\u1ee3 phi ti\u1ec1n t\u1ec7<\/font><\/h3>\n

Ngo\u00e0i t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, c\u00e1c c\u00f4ng ty c\u0169ng th\u01b0\u1eddng c\u00f3 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 phi ti\u1ec1n t\u1ec7. N\u1ee3 ph\u1ea3i tr\u1ea3 phi ti\u1ec1n t\u1ec7 bao g\u1ed3m c\u00e1c ngh\u0129a v\u1ee5 kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, ch\u1eb3ng h\u1ea1n nh\u01b0 d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a m\u00e0 m\u1ed9t c\u00f4ng ty b\u00e1n.<\/p>\n

C\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ec7 c\u1ee7a m\u1ed9t kho\u1ea3n n\u1ee3 nh\u01b0 v\u1eady, nh\u01b0ng tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00ed th\u1ec3 hi\u1ec7n ngh\u0129a v\u1ee5 d\u1ecbch v\u1ee5 h\u01a1n l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh nh\u01b0 thanh to\u00e1n l\u00e3i cho kho\u1ea3n vay.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o: Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (ti\u1ebfng Anh: Nonmonetary Assets) l\u00e0 t\u00e0i s\u1ea3n m\u00e0 c\u00f4ng ty n\u1eafm gi\u1eef m\u00e0 kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb khi qui \u0111\u1ed5i ra th\u01b0\u1edbc \u0111o ti\u1ec1n t\u1ec7. \u0110\u00e2y l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ec7 c\u00f3 th\u1ec3 dao \u0111\u1ed9ng v\u00e0 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 theo th\u1eddi gian.\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\/34083"}],"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=34083"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34083\/revisions"}],"predecessor-version":[{"id":67835,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34083\/revisions\/67835"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}