{"id":34144,"date":"2023-12-08T03:49:54","date_gmt":"2023-12-08T03:49:54","guid":{"rendered":"https:\/\/masterskills.org\/blog\/furniture-fixtures-and-equipment-ffe-la-gi.html"},"modified":"2023-12-23T20:55:56","modified_gmt":"2023-12-23T13:55:56","slug":"furniture-fixtures-and-equipment-ffe-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/furniture-fixtures-and-equipment-ffe-la-gi.html","title":{"rendered":"Furniture, Fixtures, and Equipment \u2013 FF&#038;E 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: Valmas)<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Furniture, Fixtures, and Equipment \u2013 FF&#038;E<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Furniture, Fixtures, and Equipment \u2013 FF&#038;E <\/b>t\u1ea1m d\u1ecbch sang ti\u1ebfng Vi\u1ec7t l\u00e0<b> N\u1ed9i th\u1ea5t, \u0111\u1ed3 \u0111\u1ea1c v\u00e0 thi\u1ebft b\u1ecb.<\/b><\/p>\n<p><b>\u0110\u1ed3 n\u1ed9i th\u1ea5t, \u0111\u1ed3 \u0111\u1ea1c v\u00e0 thi\u1ebft b\u1ecb <\/b>(vi\u1ebft t\u1eaft l\u00e0 FF&#038;E ho\u1eb7c FFE) d\u00f9ng \u0111\u1ec3 ch\u1ec9 \u0111\u1ed3 n\u1ed9i th\u1ea5t, \u0111\u1ed3 \u0111\u1ea1c ho\u1eb7c c\u00e1c thi\u1ebft b\u1ecb kh\u00e1c c\u00f3 th\u1ec3 di chuy\u1ec3n m\u00e0 kh\u00f4ng c\u00f3 k\u1ebft n\u1ed1i v\u0129nh vi\u1ec5n v\u1edbi c\u1ea5u tr\u00fac c\u1ee7a t\u00f2a nh\u00e0.\u00a0<\/p>\n<p>Nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0y bao g\u1ed3m b\u00e0n, gh\u1ebf, m\u00e1y t\u00ednh, thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed, b\u00e0n, t\u1ee7 s\u00e1ch v\u00e0 v\u00e1ch ng\u0103n, th\u01b0\u1eddng m\u1ea5t gi\u00e1 \u0111\u00e1ng k\u1ec3 qua vi\u1ec7c s\u1eed d\u1ee5ng l\u00e2u d\u00e0i nh\u01b0ng v\u1eabn l\u00e0 nh\u1eefng chi ph\u00ed quan tr\u1ecdng c\u1ea7n xem x\u00e9t khi \u0111\u1ecbnh gi\u00e1 c\u00f4ng ty, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh l\u00ed.\u00a0<\/p>\n<p>Nh\u1eefng v\u1eadt ph\u1ea9m n\u00e0y \u0111\u00f4i khi \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u0111\u1ed3 n\u1ed9i th\u1ea5t, \u0111\u1ed3 \u0111\u1ea1c v\u00e0 ph\u1ee5 ki\u1ec7n (furniture, fixtures, and accessories FF&#038;A).<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Gi\u1ea3i th\u00edch v\u1ec1 Furniture, Fixtures, and Equipment \u2013 FF&#038;E<\/font><\/h3>\n<p>FF&#038;E l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi m\u1ed9t doanh nghi\u1ec7p cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y th\u00f4ng th\u01b0\u1eddng.<\/p>\n<p>V\u00ed d\u1ee5, m\u1ed9t nh\u00e2n vi\u00ean ti\u1ebfp t\u00e2n v\u0103n ph\u00f2ng s\u1eed d\u1ee5ng b\u00e0n, gh\u1ebf, \u0111i\u1ec7n tho\u1ea1i, m\u00e1y t\u00ednh, gi\u00e1 \u0111\u1ec3 \u0111\u1ed3 tr\u00ean b\u00e0n v\u00e0 h\u1ed9p c\u1eafm b\u00fat \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng ng\u00e0y trong su\u1ed1t qu\u00e1 tr\u00ecnh kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/p>\n<p>C\u00e1c vi\u00ean k\u1ebf to\u00e1n ph\u00e2n lo\u1ea1i FF&#038;E l\u00e0 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ng\u00e2n s\u00e1ch kh\u00e1c. S\u1ed1 d\u01b0 FF&#038;E sau \u0111\u00f3 \u0111\u01b0\u1ee3c th\u00eam v\u00e0o t\u1ed5ng chi ph\u00ed c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem m\u1ed9t \u00fd t\u01b0\u1edfng c\u00f3 v\u01b0\u1ee3t qu\u00e1 ho\u1eb7c d\u01b0\u1edbi ng\u00e2n s\u00e1ch hay kh\u00f4ng.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 kh\u1ea5u hao FF&#038;E\u00a0<\/font><\/h3>\n<p>Gi\u1ea3 s\u1eed m\u1ed9t chi\u1ebfc xe m\u1edbi tr\u1ecb gi\u00e1 10.000 \u0111\u00f4 la v\u00e0 c\u00f3 tu\u1ed5i th\u1ecd 5 n\u0103m (60 th\u00e1ng), theo\u00a0T\u1ed5ng v\u1ee5 thu thu\u1ebf qu\u1ed1c gia Hoa K\u1ef3\u00a0(Internal Revenue Service IRS). Ch\u00fang ta h\u00e3y gi\u1ea3 s\u1eed th\u00eam r\u1eb1ng gi\u00e1 tr\u1ecb thu h\u1ed3i (salvage value) t\u1ed1i \u0111a c\u1ee7a chi\u1ebfc xe l\u00e0 20%. Khi m\u1ed9t c\u00f4ng ty l\u1ea7n \u0111\u1ea7u mua xe, h\u1ecd s\u1ebd ghi l\u1ea1i kho\u1ea3n kh\u1ea5u hao h\u00e0ng th\u00e1ng nh\u01b0 sau:<\/p>\n<figure class=\"VCSortableInPreviewMode noCaption\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"NLPlaceholderShow\">\n<\/figcaption><\/figure>\n<p>Ph\u00ed kh\u1ea5u hao l\u00e0 $ 133,33 v\u00e0o cu\u1ed1i th\u00e1ng \u0111\u1ea7u ti\u00ean. Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch r\u00f2ng (net book value) c\u1ee7a chi\u1ebfc xe \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch g\u1ed1c (original book value) v\u00e0 s\u1ed1 ti\u1ec1n kh\u1ea5u hao t\u00edch l\u0169y qua tu\u1ed5i th\u1ecd h\u1eefu \u00edch c\u1ee7a xe.<\/p>\n<p><b>Gi\u00e1 tr\u1ecb\u00a0thu h\u1ed3i\u00a0<\/b>l\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch \u01b0\u1edbc t\u00ednh c\u1ee7a m\u1ed9t\u00a0t\u00e0i s\u1ea3n khi\u00a0kh\u1ea5u hao\u00a0ho\u00e0n t\u1ea5t, d\u1ef1a tr\u00ean nh\u1eefng g\u00ec c\u00f4ng ty mong \u0111\u1ee3i c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n sau khi h\u1ebft th\u1eddi gian\u00a0s\u1eed d\u1ee5ng h\u1eefu \u00edch.<\/p>\n<p>Gi\u00e1 tr\u1ecb thu h\u1ed3i c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n l\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n sau khi v\u00f2ng \u0111\u1eddi c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 k\u1ebft th\u00fac.<\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Furniture, Fixtures, and Equipment \u2013 FF&#038;E l\u00e0 \u0111\u1ed3 n\u1ed9i th\u1ea5t, \u0111\u1ed3 \u0111\u1ea1c ho\u1eb7c c\u00e1c thi\u1ebft b\u1ecb kh\u00e1c c\u00f3 th\u1ec3 di chuy\u1ec3n m\u00e0 kh\u00f4ng c\u00f3 k\u1ebft n\u1ed1i v\u0129nh vi\u1ec5n v\u1edbi c\u1ea5u tr\u00fac c\u1ee7a t\u00f2a nh\u00e0.\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\/34144"}],"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=34144"}],"version-history":[{"count":2,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34144\/revisions"}],"predecessor-version":[{"id":67870,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34144\/revisions\/67870"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}