{"id":34120,"date":"2023-12-08T03:48:57","date_gmt":"2023-12-08T03:48:57","guid":{"rendered":"https:\/\/masterskills.org\/blog\/gia-tri-thuan-co-the-thuc-hien-duoc-net-realizable-value-nrv-la-gi.html"},"modified":"2023-12-23T20:55:45","modified_gmt":"2023-12-23T13:55:45","slug":"gia-tri-thuan-co-the-thuc-hien-duoc-net-realizable-value-nrv-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/gia-tri-thuan-co-the-thuc-hien-duoc-net-realizable-value-nrv-la-gi.html","title":{"rendered":"Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c (Net Realizable Value – NRV) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: www.educba.com<\/i><\/p>\n<\/figcaption><\/figure>\n

Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c<\/font><\/h2>\n

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

Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c<\/b> trong ti\u1ebfng Anh l\u00e0 Net Realizable Value, vi\u1ebft t\u1eaft: NRV<\/b>.<\/p>\n

Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c<\/b> (NRV) l\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c khi b\u00e1n t\u00e0i s\u1ea3n tr\u1eeb chi ph\u00ed \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n ho\u1eb7c x\u1eed l\u00fd t\u00e0i s\u1ea3n.<\/p>\n

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

NRV l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n cho nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u1ea3\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP)\u00a0v\u00e0\u00a0Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS).<\/p>\n

GAAP y\u00eau c\u1ea7u\u00a0K\u1ebf to\u00e1n vi\u00ean c\u00f4ng ch\u1ee9ng (CPA)\u00a0\u00e1p d\u1ee5ng nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng cho c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ee7a h\u1ecd. Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng c\u00f3 ngh\u0129a l\u00e0 k\u1ebf to\u00e1n n\u00ean s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u1ea1o ra \u00edt l\u1ee3i nhu\u1eadn h\u01a1n v\u00e0 kh\u00f4ng ph\u00f3ng \u0111\u1ea1i gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

Hai trong s\u1ed1 c\u00e1c t\u00e0i s\u1ea3n l\u1edbn nh\u1ea5t m\u00e0 m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 li\u1ec7t k\u00ea tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 h\u00e0ng t\u1ed3n kho. NRV \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 c\u1ea3 hai lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 \u1ee9ng d\u1ee5ng c\u1ee7a gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c<\/font><\/h3>\n

1. C\u00e1c kho\u1ea3n ph\u1ea3i thu<\/b><\/p>\n

S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n\u00a0c\u00e1c kho\u1ea3n ph\u1ea3i thu\u00a0\u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t khi kh\u00e1ch h\u00e0ng thanh to\u00e1n h\u00f3a \u0111\u01a1n ch\u01b0a thanh to\u00e1n c\u1ee7a h\u1ecd, nh\u01b0ng s\u1ed1 d\u01b0 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh xu\u1ed1ng \u0111\u1ed1i v\u1edbi nh\u1eefng kh\u00e1ch h\u00e0ng kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c thanh to\u00e1n. NRV cho c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ed1 d\u01b0 kho\u1ea3n ph\u1ea3i thu \u0111\u1ea7y \u0111\u1ee7 tr\u1eeb \u0111i kho\u1ea3n tr\u00edch l\u1eadp c\u00e1ch kho\u1ea3n\u00a0d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/p>\n

2. H\u00e0ng t\u1ed3n kho<\/b><\/p>\n

C\u00e1c quy t\u1eafc GAAP tr\u01b0\u1edbc \u0111\u00e2y y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i l\u1ef1a ch\u1ecdn m\u1ee9c gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng (lower of cost or market – LCM) \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1\u00a0h\u00e0ng t\u1ed3n kho\u00a0tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

N\u1ebfu gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a h\u00e0ng t\u1ed3n kho gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi m\u1ee9c\u00a0gi\u00e1 g\u1ed1c,\u00a0nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng\u00a0b\u1eaft bu\u1ed9c k\u1ebf to\u00e1n ph\u1ea3i s\u1eed d\u1ee5ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho. Gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ea5p h\u01a1n chi ph\u00ed thay th\u1ebf v\u00e0 NRV.<\/p>\n

H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n T\u00e0i ch\u00ednh (FASB)\u00a0– m\u1ed9t t\u1ed5 ch\u1ee9c \u0111\u1ed9c l\u1eadp c\u00f3 vai tr\u00f2 x\u00e2y d\u1ef1ng c\u00e1c ti\u00eau chu\u1ea9n GAAP, g\u1ea7n \u0111\u00e2y \u0111\u00e3 ban h\u00e0nh m\u1ed9t b\u1ed9 ti\u00eau chu\u1ea9n c\u1eadp nh\u1eadt \u0111\u1ec3 thay \u0111\u1ed5i c\u00e1c y\u00eau c\u1ea7u k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho cho c\u00e1c c\u00f4ng ty.<\/p>\n

Trong \u0111\u00f3, h\u1ecd kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc (LIFO) ho\u1eb7c\u00a0ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo gi\u00e1 b\u00e1n l\u1ebb. C\u00e1c c\u00f4ng ty hi\u1ec7n ph\u1ea3i s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed th\u1ea5p h\u01a1n ho\u1eb7c NRV \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c qui t\u1eafc IFRS.<\/p>\n

Khi m\u1ed9t c\u00f4ng ty mua h\u00e0ng, h\u1ecd c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu th\u00eam\u00a0chi ph\u00ed \u0111\u1ec3 l\u01b0u tr\u1eef v\u00e0 v\u1eadn chuy\u1ec3n\u00a0h\u00e0ng t\u1ed3n kho. Chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o gi\u00e1 b\u00e1n \u0111\u1ec3 t\u00ednh NRV. V\u00ed d\u1ee5, m\u1ed9t nh\u00e0 b\u00e1n l\u1ebb mua m\u1ed9t l\u01b0\u1ee3ng l\u1edbn \u0111\u1ed3 n\u1ed9i th\u1ea5t \u0111\u1eaft ti\u1ec1n \u0111\u1ec3 kinh doanh, v\u00e0 c\u00f4ng ty ph\u1ea3i x\u00e2y d\u1ef1ng m\u1ed9t khu tr\u01b0ng b\u00e0y v\u00e0 thu\u00ea m\u1ed9t nh\u00e0 th\u1ea7u \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ed3 \u0111\u1ea1c \u0111\u1ebfn nh\u00e0 c\u1ee7a ng\u01b0\u1eddi mua.<\/p>\n

3. K\u1ebf to\u00e1n chi ph\u00ed<\/b><\/p>\n

NRV c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh chi ph\u00ed khi c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t c\u00f9ng nhau trong m\u1ed9t h\u1ec7 th\u1ed1ng chi ph\u00ed chung cho \u0111\u1ebfn khi c\u00e1c s\u1ea3n \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t ri\u00eang bi\u1ec7t. NRV \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed chung tr\u01b0\u1edbc \u0111\u00f3 cho t\u1eebng s\u1ea3n ph\u1ea9m. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd t\u00ednh to\u00e1n t\u1ed5ng chi ph\u00ed v\u00e0 ch\u1ec9 \u0111\u1ecbnh gi\u00e1 b\u00e1n cho t\u1eebng s\u1ea3n ph\u1ea9m.<\/p>\n

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

\n Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c (ti\u1ebfng Anh: Net Realizable Value – NRV) l\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c khi b\u00e1n t\u00e0i s\u1ea3n tr\u1eeb chi ph\u00ed \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n ho\u1eb7c x\u1eed l\u00fd t\u00e0i s\u1ea3n.\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\/34120"}],"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=34120"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34120\/revisions"}],"predecessor-version":[{"id":67857,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34120\/revisions\/67857"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}