{"id":34167,"date":"2023-12-08T03:50:43","date_gmt":"2023-12-08T03:50:43","guid":{"rendered":"https:\/\/masterskills.org\/blog\/but-toan-giam-write-down-trong-ke-toan-la-gi-dac-diem-va-anh-huong.html"},"modified":"2023-12-11T15:23:53","modified_gmt":"2023-12-11T15:23:53","slug":"but-toan-giam-write-down-trong-ke-toan-la-gi-dac-diem-va-anh-huong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/but-toan-giam-write-down-trong-ke-toan-la-gi-dac-diem-va-anh-huong.html","title":{"rendered":"B\u00fat to\u00e1n gi\u1ea3m (Write-down) trong k\u1ebf to\u00e1n l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 \u1ea3nh h\u01b0\u1edfng"},"content":{"rendered":"
\n
\n
\"B\u00fat<\/div>
\n

(\u1ea2nh minh h\u1ecda: DPS Accounting)<\/p>\n<\/figcaption><\/figure>\n

B\u00fat to\u00e1n gi\u1ea3m<\/font><\/h2>\n

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

B\u00fat to\u00e1n gi\u1ea3m<\/b> trong ti\u1ebfng Anh l\u00e0 Write-Down.<\/b>\u00a0<\/p>\n

B\u00fat to\u00e1n gi\u1ea3m<\/b> l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef k\u1ebf to\u00e1n, l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n khi\u00a0gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00ed\u00a0c\u1ee7a n\u00f3 \u0111\u00e3 gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch, tr\u1edf th\u00e0nh t\u00e0i s\u1ea3n b\u1ecb suy gi\u1ea3m gi\u00e1 tr\u1ecb.<\/p>\n

S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c b\u00fat to\u00e1n gi\u1ea3m l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t m\u00e0 doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c b\u1eb1ng c\u00e1ch x\u1eed l\u00ed n\u00f3 theo c\u00e1ch t\u1ed1i \u01b0u nh\u1ea5t.<\/p>\n

Vi\u1ec7c b\u00fat to\u00e1n gi\u1ea3m l\u00e0 kh\u00e1i ni\u1ec7m ng\u01b0\u1ee3c l\u1ea1i v\u1edbi b\u00fat to\u00e1n t\u0103ng v\u00e0 n\u00f3 s\u1ebd tr\u1edf th\u00e0nh x\u00f3a s\u1ed5 n\u1ebfu to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n tr\u1edf n\u00ean v\u00f4 gi\u00e1 tr\u1ecb v\u00e0 b\u1ecb lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n kh\u1ecfi t\u00e0i kho\u1ea3n.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a B\u00fat to\u00e1n gi\u1ea3m<\/font><\/h3>\n

Vi\u1ec7c b\u00fat to\u00e1n gi\u1ea3m<\/b> c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn \u0111\u1ebfn b\u1ea3ng c\u00e2n \u0111\u1ed1i thu nh\u1eadp v\u00e0 thu nh\u1eadp r\u00f2ng c\u1ee7a c\u00f4ng ty.<\/p>\n

Trong cu\u1ed9c kh\u1ee7ng ho\u1ea3ng t\u00e0i ch\u00ednh 2007-2008, s\u1ef1 s\u1ee5t gi\u1ea3m gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh bu\u1ed9c h\u1ecd ph\u1ea3i huy \u0111\u1ed9ng v\u1ed1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u v\u1ed1n t\u1ed1i thi\u1ec3u.<\/p>\n

C\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c b\u00fat to\u00e1n gi\u1ea3m l\u00e0 l\u1ee3i th\u1ebf c\u1ea1nh tranh c\u1ee7a c\u00f4ng ty, c\u00e1c kho\u1ea3n ph\u1ea3i thu, h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n nh\u01b0 t\u00e0i s\u1ea3n, nh\u00e0 m\u00e1y v\u00e0 thi\u1ebft b\u1ecb.<\/p>\n

Trong ng\u00e0nh d\u1ecbch v\u1ee5, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb n\u1ebfu c\u00e1c c\u1eeda h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e2n trang l\u1ea1i.<\/p>\n

B\u00fat to\u00e1n gi\u1ea3m ph\u1ed5 bi\u1ebfn trong c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c b\u00e1n h\u00e0ng, b\u1edfi c\u00e1c doanh nghi\u1ec7p \u0111\u00f3 y\u00eau c\u1ea7u c\u1ea7n c\u00f3 kho h\u00e0ng v\u00e0 h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 b\u1ecb h\u01b0 h\u1ecfng ho\u1eb7c l\u1ed7i th\u1eddi b\u1ea5t c\u1ee9 l\u00fac n\u00e0o.<\/p>\n

V\u00ed d\u1ee5, h\u00e0ng t\u1ed3n kho c\u00f4ng ngh\u1ec7 v\u00e0 \u00f4 t\u00f4 c\u00f3 th\u1ec3 nhanh ch\u00f3ng m\u1ea5t gi\u00e1 tr\u1ecb, n\u1ebfu ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c b\u00e1n ho\u1eb7c c\u1eadp nh\u1eadt m\u00f4 h\u00ecnh m\u1edbi thay th\u1ebf ch\u00fang. \u0110\u00f4i l\u00fac, vi\u1ec7c x\u00f3a s\u1ed5 h\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 c\u1ea7n thi\u1ebft.<\/p>\n

\u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c B\u00fat to\u00e1n gi\u1ea3m l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/font><\/h3>\n

Vi\u1ec7c b\u00fat to\u00e1n gi\u1ea3m<\/b> t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u1ea3 b\u00e1o c\u00e1o thu nh\u1eadp v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i.<\/p>\n

M\u1ed9t kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp. N\u1ebfu b\u00fat to\u00e1n gi\u1ea3m nh\u1ecf, n\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi l\u1ea1i d\u01b0\u1edbi d\u1ea1ng\u00a0gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/p>\n

Kho\u1ea3n l\u1ed7 s\u1ebd \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea d\u01b0\u1edbi d\u1ea1ng h\u00e0ng t\u1ed5n th\u1ea5t ri\u00eang bi\u1ec7t tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp \u0111\u1ec3 ng\u01b0\u1eddi cho vay v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00e3 gi\u1ea3m gi\u00e1 tr\u1ecb.<\/p>\n

Gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi th\u00e0nh gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed.<\/p>\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u1ecb gi\u1ea3m do t\u1ed5n th\u1ea5t tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp.<\/p>\n

S\u1ef1 suy gi\u1ea3m c\u0169ng c\u00f3 th\u1ec3 t\u1ea1o ra t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ho\u1eb7c gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ho\u00e3n l\u1ea1i v\u00ec vi\u1ec7c b\u00fat to\u00e1n gi\u1ea3m kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf cho \u0111\u1ebfn khi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e1n ho\u1eb7c x\u1eed l\u00ed.<\/p>\n

V\u1ec1 t\u1ec9 l\u1ec7 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, vi\u1ec7c b\u00fat to\u00e1n gi\u1ea3m v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd khi\u1ebfn doanh thu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n.<\/p>\n

V\u00ec v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng gi\u1ea3m n\u00ean n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u0103ng. N\u1ee3 tr\u00ean t\u00e0i s\u1ea3n c\u0169ng s\u1ebd cao h\u01a1n, v\u00ec t\u00e0i s\u1ea3n th\u1ea5p h\u01a1n. Ti\u1ec1m n\u0103ng thu nh\u1eadp r\u00f2ng trong t\u01b0\u01a1ng lai t\u0103ng v\u00ec gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ea5p h\u01a1n l\u00e0m gi\u1ea3m chi ph\u00ed kh\u1ea5u hao trong t\u01b0\u01a1ng lai.<\/p>\n

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

\n B\u00fat to\u00e1n gi\u1ea3m (ti\u1ebfng Anh: Write-Down) l\u00e0 l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n khi gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00ed c\u1ee7a n\u00f3 \u0111\u00e3 gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch, tr\u1edf th\u00e0nh t\u00e0i s\u1ea3n b\u1ecb suy gi\u1ea3m gi\u00e1 tr\u1ecb.\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\/34167"}],"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=34167"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34167\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}