{"id":34149,"date":"2023-12-08T03:50:05","date_gmt":"2023-12-08T03:50:05","guid":{"rendered":"https:\/\/masterskills.org\/blog\/doanh-thu-chua-thuc-hien-deferred-revenue-la-gi.html"},"modified":"2023-12-23T20:55:56","modified_gmt":"2023-12-23T13:55:56","slug":"doanh-thu-chua-thuc-hien-deferred-revenue-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/doanh-thu-chua-thuc-hien-deferred-revenue-la-gi.html","title":{"rendered":"Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (Deferred Revenue) l\u00e0 g\u00ec?"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: BCM Suisse)<\/p>\n<\/figcaption><\/figure>\n

Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n\u00a0<\/font><\/h2>\n

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

Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/b> trong ti\u1ebfng Anh l\u00e0 Deferred Revenue.<\/b><\/p>\n

Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/b> l\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1ea1m \u1ee9ng m\u00e0 c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c cho c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i, th\u1ef1c hi\u1ec7n trong t\u01b0\u01a1ng lai. C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc ghi l\u1ea1i s\u1ed1 ti\u1ec1n v\u00e0o kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 v\u00ec n\u00f3 ph\u1ea3n \u00e1nh doanh thu ch\u01b0a ki\u1ebfm \u0111\u01b0\u1ee3c v\u00e0 l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u00f2n n\u1ee3 kh\u00e1ch h\u00e0ng. V\u00ec s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i theo th\u1eddi gian, n\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng l\u00e0 doanh thu tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp.<\/p>\n

Hi\u1ec3u v\u1ec1 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/font><\/h3>\n

Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t c\u00f4ng ty khi nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n thanh to\u00e1n t\u1ea1m \u1ee9ng. B\u1edfi n\u00f3 \u0111i v\u1edbi ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng d\u01b0\u1edbi d\u1ea1ng c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u00f2n n\u1ee3. Kho\u1ea3n thanh to\u00e1n \u0111\u00f3 v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 \u0111\u1ed1i v\u1edbi c\u00f4ng ty v\u00ec v\u1eabn c\u00f3 kh\u1ea3 n\u0103ng h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c giao, ho\u1eb7c ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 h\u1ee7y \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.\u00a0<\/p>\n

Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p, c\u00f4ng ty s\u1ebd c\u1ea7n ph\u1ea3i tr\u1ea3 n\u1ee3 cho kh\u00e1ch h\u00e0ng, tr\u1eeb khi c\u00e1c \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh r\u00f5 r\u00e0ng trong h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00ed.<\/p>\n

H\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 qui \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u kho\u1ea3n kh\u00e1c nhau, theo \u0111\u00f3, c\u00f3 th\u1ec3 kh\u00f4ng ghi nh\u1eadn doanh thu cho \u0111\u1ebfn khi t\u1ea5t c\u1ea3 c\u00e1c d\u1ecbch v\u1ee5 ho\u1eb7c s\u1ea3n ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c giao. N\u00f3i c\u00e1ch kh\u00e1c, c\u00e1c kho\u1ea3n thanh to\u00e1n \u0111\u01b0\u1ee3c thu t\u1eeb kh\u00e1ch h\u00e0ng s\u1ebd v\u1eabn n\u1eb1m trong doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n cho \u0111\u1ebfn khi kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng g\u00ec \u0111\u1ebfn h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng. <\/p>\n

Th\u00f4ng th\u01b0\u1eddng, khi m\u1ed9t c\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c s\u1ea3n ph\u1ea9m, doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n d\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp \u0111\u1ebfn m\u1ee9c doanh thu ki\u1ebfm \u0111\u01b0\u1ee3c th\u1ef1c t\u1ebf. Vi\u1ec7c ph\u00e2n b\u1ed5 doanh ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 doanh thu ki\u1ebfm \u0111\u01b0\u1ee3c th\u1ef1c t\u1ebf qu\u00e1 nhanh ho\u1eb7c \u0111\u01a1n gi\u1ea3n l\u00e0 b\u1ecf qua t\u1ea5t c\u1ea3 t\u00e0i kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0nh \u0111\u1ed9ng k\u1ebf to\u00e1n b\u01a1m th\u1ed5i v\u00e0 ph\u00f3ng \u0111\u1ea1i doanh thu b\u00e1n h\u00e0ng.<\/p>\n

Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 hi\u1ec7n t\u1ea1i tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty, v\u00ec c\u00e1c \u0111i\u1ec1u kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc th\u01b0\u1eddng trong 12 th\u00e1ng ho\u1eb7c \u00edt h\u01a1n. Tuy nhi\u00ean, n\u1ebfu kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n tr\u1ea3 tr\u01b0\u1edbc cho c\u00e1c s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c giao trong v\u00e0i n\u0103m, ph\u1ea7n thanh to\u00e1n li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5 ho\u1eb7c s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n trong ph\u1ea7n n\u1ee3 d\u00e0i h\u1ea1n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/font><\/h3>\n

Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ph\u1ed5 bi\u1ebfn v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 d\u1ef1a tr\u00ean \u0111\u0103ng k\u00ed y\u00eau c\u1ea7u tr\u1ea3 tr\u01b0\u1edbc. V\u00ed d\u1ee5 v\u1ec1 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1ea1m \u1ee9ng, tr\u1ea3 tr\u01b0\u1edbc khi \u0111\u0103ng k\u00ed t\u1ea1p ch\u00ed, tr\u1ea3 tr\u01b0\u1edbc h\u00e0ng n\u0103m cho vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m hay b\u1ea3o hi\u1ec3m tr\u1ea3 tr\u01b0\u1edbc.\u00a0<\/p>\n

C\u00f4ng ty s\u1ebd g\u1eedi t\u1ea1p ch\u00ed cho kh\u00e1ch h\u00e0ng m\u1ed7i th\u00e1ng v\u00e0 ghi nh\u1eadn doanh thu. H\u00e0ng th\u00e1ng, k\u1ebf to\u00e1n ghi l\u1ea1i m\u1ed9t kho\u1ea3n ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0 m\u1ed9t kho\u1ea3n ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n doanh thu b\u00e1n h\u00e0ng v\u1edbi gi\u00e1 100$. \u0110\u1ebfn cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 1.200$ \u0111\u00e3 d\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 sang doanh thu th\u1ef1c t\u1ebf tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp v\u1edbi m\u1ee9c 100$ m\u1ed7i th\u00e1ng.\u00a0<\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ti\u1ebfng Anh: Deferred Revenue) l\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1ea1m \u1ee9ng m\u00e0 c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c cho c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i, th\u1ef1c hi\u1ec7n trong t\u01b0\u01a1ng lai.\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\/34149"}],"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=34149"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34149\/revisions"}],"predecessor-version":[{"id":67872,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34149\/revisions\/67872"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}