{"id":34093,"date":"2023-12-08T03:48:15","date_gmt":"2023-12-08T03:48:15","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-trinh-ke-toan-mo-rong-expanded-accounting-equation-la-gi-cong-thuc-cua-phuong-trinh.html"},"modified":"2023-12-23T20:55:44","modified_gmt":"2023-12-23T13:55:44","slug":"phuong-trinh-ke-toan-mo-rong-expanded-accounting-equation-la-gi-cong-thuc-cua-phuong-trinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-trinh-ke-toan-mo-rong-expanded-accounting-equation-la-gi-cong-thuc-cua-phuong-trinh.html","title":{"rendered":"Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n m\u1edf r\u1ed9ng (Expanded Accounting Equation) l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c c\u1ee7a ph\u01b0\u01a1ng tr\u00ecnh"},"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=\"\">\u1ea2nh minh h\u1ecda: Double Entry Bookkeeping<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n m\u1edf r\u1ed9ng<\/font><\/h2>\n<p><b> Kh\u00e1i ni\u1ec7m <\/b><\/p>\n<p><b>Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n m\u1edf r\u1ed9ng<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Expanded Accounting Equation.<\/b><\/p>\n<p><b>Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n m\u1edf r\u1ed9ng<\/b> \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng v\u00e0 minh h\u1ecda chi ti\u1ebft h\u01a1n c\u00e1c th\u00e0nh ph\u1ea7n kh\u00e1c nhau c\u1ee7a v\u1ed1n c\u1ed5 \u0111\u00f4ng trong m\u1ed9t c\u00f4ng ty.<\/p>\n<p>B\u1eb1ng c\u00e1ch ph\u00e2n t\u00e1ch v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00e0nh c\u00e1c b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh, c\u00e1c nh\u00e0 ph\u00e2n t\u00edch c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 c\u1ed5 t\u1ee9c, t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty ho\u1eb7c gi\u1eef l\u1ea1i l\u00e0m ti\u1ec1n m\u1eb7t.<\/p>\n<h3><span style=\"color: rgb(61, 133, 198);\">C\u00f4ng th\u1ee9c c\u1ee7a ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n m\u1edf r\u1ed9ng<\/span><\/h3>\n<p>Phi\u00ean b\u1ea3n m\u1edf r\u1ed9ng c\u1ee7a ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y chi ti\u1ebft vai tr\u00f2 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n:<\/p>\n<p style=\"text-align: center; \">T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<p style=\"text-align: left;\">Trong \u0111\u00f3:<\/p>\n<p>N\u1ee3 ph\u1ea3i tr\u1ea3: bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 hi\u1ec7n t\u1ea1i, n\u1ee3 d\u00e0i h\u1ea1n v\u00e0 ngh\u0129a v\u1ee5<\/p>\n<p>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: t\u00e0i s\u1ea3n c\u00f3 s\u1eb5n cho c\u00e1c c\u1ed5 \u0111\u00f4ng sau  t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3<\/p>\n<p>Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n m\u1edf r\u1ed9ng:<\/p>\n<p style=\"text-align: center; \">T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + CC + BRE + R + E + D<\/p>\n<p style=\"text-align: left;\">Trong \u0111\u00f3:<\/p>\n<p>CC: V\u1ed1n g\u00f3p, v\u1ed1n \u0111\u01b0\u1ee3c cung c\u1ea5p b\u1edfi c\u00e1c c\u1ed5 \u0111\u00f4ng ban \u0111\u1ea7u (Paid-In Capital)\u00a0<\/p>\n<p>BRE: L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i, l\u1ee3i nhu\u1eadn kh\u00f4ng ph\u00e2n ph\u1ed1i cho c\u00e1c c\u1ed5 \u0111\u00f4ng t\u1eeb giai \u0111o\u1ea1n tr\u01b0\u1edbc<\/p>\n<p>R: Doanh thu, nh\u1eefng g\u00ec \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty<\/p>\n<p>E: Chi ph\u00ed, chi ph\u00ed ph\u00e1t sinh \u0111\u1ec3 v\u1eadn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty<\/p>\n<p>D: C\u1ed5 t\u1ee9c, thu nh\u1eadp \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i cho c\u00e1c c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o?<\/font><\/h3>\n<p>\u0110\u00f4i khi, c\u00e1c nh\u00e0 ph\u00e2n t\u00edch mu\u1ed1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 th\u00e0nh ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty. B\u00ean c\u1ea1nh t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n c\u1ed5 \u0111\u00f4ng l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng th\u00e0nh c\u00e1c y\u1ebfu t\u1ed1 sau: V\u1ed1n g\u00f3p, l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i, doanh thu, chi ph\u00ed, c\u1ed5 t\u1ee9c.<\/p>\n<p>V\u1ed1n g\u00f3p v\u00e0 c\u1ed5 t\u1ee9c cho th\u1ea5y hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c giao d\u1ecbch v\u1edbi c\u00e1c c\u1ed5 \u0111\u00f4ng. S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa doanh thu, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c t\u1ea1o ra, chi ph\u00ed v\u00e0 t\u1ed5n th\u1ea5t ph\u00e1t sinh ph\u1ea3n \u00e1nh \u1ea3nh h\u01b0\u1edfng c\u1ee7a thu nh\u1eadp r\u00f2ng \u0111\u1ed1i v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Nh\u00ecn chung, ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n m\u1edf r\u1ed9ng r\u1ea5t h\u1eefu \u00edch trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u1edf m\u1ee9c c\u01a1 b\u1ea3n c\u00e1ch v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong m\u1ed9t c\u00f4ng ty thay \u0111\u1ed5i theo t\u1eebng giai \u0111o\u1ea1n.<\/p>\n<p>(Theo <i>Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n m\u1edf r\u1ed9ng (ti\u1ebfng Anh: Expanded Accounting Equation) \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng v\u00e0 minh h\u1ecda chi ti\u1ebft h\u01a1n c\u00e1c th\u00e0nh ph\u1ea7n kh\u00e1c nhau c\u1ee7a v\u1ed1n c\u1ed5 \u0111\u00f4ng trong m\u1ed9t c\u00f4ng ty.\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\/34093"}],"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=34093"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34093\/revisions"}],"predecessor-version":[{"id":67847,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34093\/revisions\/67847"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}