{"id":34085,"date":"2023-12-08T03:47:49","date_gmt":"2023-12-08T03:47:49","guid":{"rendered":"https:\/\/masterskills.org\/blog\/mo-hinh-gia-goc-co-phan-bo-amortised-cost-model-la-gi.html"},"modified":"2023-12-23T12:51:56","modified_gmt":"2023-12-23T05:51:56","slug":"mo-hinh-gia-goc-co-phan-bo-amortised-cost-model-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/mo-hinh-gia-goc-co-phan-bo-amortised-cost-model-la-gi.html","title":{"rendered":"M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c c\u00f3 ph\u00e2n b\u1ed5 (Amortised cost model) l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"\">H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: <i>www.thebalance.com<\/i><\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c c\u00f3 ph\u00e2n b\u1ed5<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c c\u00f3 ph\u00e2n b\u1ed5<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Amortised cost model<\/b>.<\/p>\n<p><b>M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c c\u00f3 ph\u00e2n b\u1ed5<\/b> l\u00e0 m\u00f4 h\u00ecnh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a d\u00f2ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo m\u1ed9t l\u00e3i su\u1ea5t chi\u1ebft kh\u1ea5u nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">N\u1ed9i dung<\/font><\/h3>\n<p>Theo m\u00f4 h\u00ecnh n\u00e0y, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c. Sau ghi nh\u1eadn ban \u0111\u1ea7u, c\u00e1c kho\u1ea3n ti\u1ec1n l\u00e3i li\u00ean quan \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf. Kho\u1ea3n ph\u00e2n b\u1ed5 ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u1eeb gi\u00e1 g\u1ed1c th\u00e0nh gi\u00e1 g\u1ed1c c\u00f3 ph\u00e2n b\u1ed5 v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<p>M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c c\u00f3 ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 qu\u1ed1c gia hi\u1ec7n nay \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh nh\u01b0: C\u00e1c kho\u1ea3n cho vay v\u00e0 n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 &#8230;<\/p>\n<p>H\u1ea1n ch\u1ebf c\u1ee7a m\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c c\u00f3 ph\u00e2n b\u1ed5 l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n, ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n ti\u1ec1n l\u00e3i li\u00ean quan \u0111\u1ebfn c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh cho m\u1ed7i k\u00ec l\u00e0 kh\u00e1 ph\u1ee9c t\u1ea1p.<\/p>\n<p>Tuy nhi\u00ean, vi\u1ec7c \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh n\u00e0y cho ph\u00e9p k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c t\u00e0i s\u1ea3n v\u00e0 c\u00f4ng n\u1ee3 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00fang v\u1edbi l\u1ee3i \u00edch v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o.<\/p>\n<p>Ngo\u00e0i ra, th\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 gi\u00e1 g\u1ed1c c\u00f3 ph\u00e2n b\u1ed5 c\u0169ng \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 tin c\u1eady cao v\u00ec m\u00f4 h\u00ecnh n\u00e0y s\u1eed d\u1ee5ng c\u00e1c d\u1eef li\u1ec7u v\u1ec1 lu\u1ed3ng ti\u1ec1n, t\u1ec9 l\u1ec7 chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh r\u00f5 trong c\u00e1c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c s\u1ed1 li\u1ec7u tham chi\u1ebfu t\u1eeb th\u1ecb tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay ho\u1eb7c n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 c\u00f3 k\u00e8m theo l\u00e3i ng\u1ea7m \u0111\u1ecbnh th\u00ec ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u1eabn qui \u0111\u1ecbnh \u0111\u00e1nh gi\u00e1 sau ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c m\u00e0 ch\u01b0a \u00e1p d\u1ee5ng gi\u00e1 g\u1ed1c c\u00f3 ph\u00e2n b\u1ed5.<\/p>\n<p>(Ngu\u1ed3n tham kh\u1ea3o: <i>T\u1ea1p ch\u00ed Nghi\u00ean c\u1ee9u khoa h\u1ecdc ki\u1ec3m to\u00e1n s\u1ed1 43\/2011, TS. Mai Ng\u1ecdc Anh &#8211;\u00a0Khoa K\u1ebf To\u00e1n, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            M\u00f4 h\u00ecnh gi\u00e1 g\u1ed1c c\u00f3 ph\u00e2n b\u1ed5 (ti\u1ebfng Anh: Amortised cost model) l\u00e0 m\u00f4 h\u00ecnh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a d\u00f2ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo m\u1ed9t l\u00e3i su\u1ea5t chi\u1ebft kh\u1ea5u nh\u1ea5t \u0111\u1ecbnh.\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\/34085"}],"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=34085"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34085\/revisions"}],"predecessor-version":[{"id":67836,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34085\/revisions\/67836"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}