{"id":34169,"date":"2023-12-08T03:50:49","date_gmt":"2023-12-08T03:50:49","guid":{"rendered":"https:\/\/masterskills.org\/blog\/xoa-so-write-off-trong-ke-toan-la-gi-dac-diem-va-cac-truong-hop-ap-dung.html"},"modified":"2023-12-23T20:55:57","modified_gmt":"2023-12-23T13:55:57","slug":"xoa-so-write-off-trong-ke-toan-la-gi-dac-diem-va-cac-truong-hop-ap-dung","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/xoa-so-write-off-trong-ke-toan-la-gi-dac-diem-va-cac-truong-hop-ap-dung.html","title":{"rendered":"X\u00f3a s\u1ed5 (Write-Off) trong k\u1ebf to\u00e1n l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng"},"content":{"rendered":"
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<\/div>
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(\u1ea2nh minh h\u1ecda: Retirement Watch)<\/p>\n<\/figcaption><\/figure>\n

X\u00f3a s\u1ed5<\/font><\/h2>\n

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

X\u00f3a s\u1ed5 <\/b>trong ti\u1ebfng Anh l\u00e0 Write-Off.<\/b><\/p>\n

X\u00f3a s\u1ed5<\/b> l\u00e0 m\u1ed9t h\u00e0nh \u0111\u1ed9ng trong k\u1ebf to\u00e1n l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 \u0111\u1ed3ng th\u1eddi ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n b\u00ean n\u1ee3.<\/p>\n

C\u00e1c doanh nghi\u1ec7p t\u00ecm c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 cho vay ch\u01b0a thanh to\u00e1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu ch\u01b0a thanh to\u00e1n ho\u1eb7c t\u1ed5n th\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho b\u1eb1ng c\u00e1ch th\u1ef1c hi\u1ec7n x\u00f3a s\u1ed5.<\/p>\n

X\u00f3a s\u1ed5 l\u00e0 h\u00ecnh th\u1ee9c gi\u00fap gi\u1ea3m h\u00f3a \u0111\u01a1n thu\u1ebf h\u1eb1ng n\u0103m cho doanh nghi\u1ec7p.<\/i><\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a X\u00f3a s\u1ed5<\/font><\/h3>\n

C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean s\u1eed d\u1ee5ng x\u00f3a s\u1ed5 <\/b>k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n l\u1ed7 tr\u00ean t\u00e0i s\u1ea3n, li\u00ean quan \u0111\u1ebfn nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau.<\/p>\n

Nh\u01b0 v\u1eady, tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, vi\u1ec7c x\u00f3a s\u1ed5 th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn vi\u1ec7c ghi n\u1ee3 v\u00e0o b\u00ean t\u00e0i kho\u1ea3n chi ph\u00ed v\u00e0 ghi c\u00f3 v\u00e0o b\u00ean t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n li\u00ean quan.<\/p>\n

M\u1ed7i k\u1ecbch b\u1ea3n x\u00f3a s\u1ed5 s\u1ebd kh\u00e1c nhau nh\u01b0ng th\u00f4ng th\u01b0\u1eddng chi ph\u00ed c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean b\u1ea3ng b\u00e1o c\u00e1o thu nh\u1eadp, tr\u1eeb v\u00e0o m\u1ecdi kho\u1ea3n thu \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o.<\/p>\n

Hai ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ed5 bi\u1ebfn nh\u1ea5t cho vi\u1ec7c x\u00f3a s\u1ed5 bao g\u1ed3m ph\u01b0\u01a1ng ph\u00e1p x\u00f3a s\u1ed5 tr\u1ef1c ti\u1ebfp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ee3 c\u1ea5p.<\/p>\n

C\u00e1c m\u1ee5c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u01b0\u1eddng s\u1ebd thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng k\u1ecbch b\u1ea3n ri\u00eang l\u1ebb. Ba trong s\u1ed1 c\u00e1c k\u1ecbch b\u1ea3n ph\u1ed5 bi\u1ebfn nh\u1ea5t cho vi\u1ec7c x\u00f3a s\u1ed5 kinh doanh bao g\u1ed3m c\u00e1c kho\u1ea3n vay ng\u00e2n h\u00e0ng ch\u01b0a thanh to\u00e1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu ch\u01b0a thanh to\u00e1n v\u00e0 t\u1ed5n th\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef.<\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n X\u00f3a s\u1ed5<\/font><\/h3>\n

Ba tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p m\u00e0 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00f3a s\u1ed5 <\/b>l\u00e0:<\/p>\n

N\u1ee3 ng\u00e2n h\u00e0ng ch\u01b0a tr\u1ea3<\/b><\/p>\n

C\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n x\u00f3a s\u1ed5 khi h\u1ecd \u0111\u00e3 s\u1eed d\u1ee5ng t\u1ea5t c\u1ea3 c\u00e1c h\u00e0nh \u0111\u1ed9ng \u0111\u1ec3 thu h\u1ed3i n\u1ee3.<\/p>\n

S\u1ebd c\u00f3 m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t, l\u00e0 m\u1ed9t lo\u1ea1i t\u00e0i kho\u1ea3n qu\u1ea3n l\u00ed v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ch\u01b0a thanh to\u00e1n. D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t cho vay n\u00e0y ho\u1ea1t \u0111\u1ed9ng nh\u01b0 m\u1ed9t d\u1ef1 b\u00e1o cho c\u00e1c kho\u1ea3n n\u1ee3 ch\u01b0a thanh to\u00e1n, trong khi \u0111\u00f3, x\u00f3a s\u1ed5 l\u00e0 h\u00e0nh \u0111\u1ed9ng cu\u1ed1i c\u00f9ng.<\/p>\n

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

M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u1ea7n ph\u1ea3i x\u00f3a s\u1ed5 sau khi x\u00e1c \u0111\u1ecbnh kh\u00e1ch h\u00e0ng s\u1ebd kh\u00f4ng thanh to\u00e1n h\u00f3a \u0111\u01a1n c\u1ee7a m\u00ecnh.<\/p>\n

N\u00f3i chung, tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, \u0111i\u1ec1u n\u00e0y s\u1ebd li\u00ean quan \u0111\u1ebfn m\u1ed9t kho\u1ea3n ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n ph\u1ea3i thu ch\u01b0a thanh to\u00e1n d\u01b0\u1edbi d\u1ea1ng n\u1ee3 v\u00e0 ghi \u00a0cho c\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/p>\n

T\u1ed5n th\u1ea5t h\u00e0ng t\u1ed3n kho<\/b><\/p>\n

H\u00e0ng t\u1ed3n kho c\u00f3 th\u1ec3 b\u1ecb m\u1ea5t, b\u1ecb \u0111\u00e1nh c\u1eafp, h\u01b0 h\u1ecfng ho\u1eb7c l\u1ed7i th\u1eddi.<\/p>\n

Tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, vi\u1ec7c lo\u1ea1i b\u1ecf h\u00e0ng t\u1ed3n kho th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi n\u1ee3 v\u00e0o chi ph\u00ed cho gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c v\u00e0 ghi c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho.<\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf khi kho\u1ea3n n\u1ee3 b\u1ecb X\u00f3a s\u1ed5<\/font><\/h3>\n

Thu\u1eadt ng\u1eef x\u00f3a s\u1ed5<\/b> c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed \u0111\u1ec3 l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00f4ng ty.<\/p>\n

C\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a h\u1ecd b\u1eb1ng c\u00e1ch y\u00eau c\u1ea7u kho\u1ea3n kh\u1ea5u tr\u1eeb nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

S\u1edf Thu\u1ebf v\u1ee5 cho ph\u00e9p c\u00e1c c\u00e1 nh\u00e2n y\u00eau c\u1ea7u kh\u1ea5u tr\u1eeb ti\u00eau chu\u1ea9n tr\u00ean t\u1edd khai thu\u1ebf thu nh\u1eadp c\u1ee7a h\u1ecd. C\u00e1c c\u00e1 nh\u00e2n c\u0169ng c\u00f3 th\u1ec3 chia th\u00e0nh c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb n\u1ebfu v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kh\u1ea5u tr\u1eeb ti\u00eau chu\u1ea9n. C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u00e0m gi\u1ea3m t\u1ed5ng thu nh\u1eadp \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh \u00e1p d\u1ee5ng cho m\u1ee9c thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

T\u00edn d\u1ee5ng thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 m\u1ed9t lo\u1ea1i x\u00f3a s\u1ed5. T\u00edn d\u1ee5ng thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf, gi\u1ea3m tr\u1ef1c ti\u1ebfp h\u00f3a \u0111\u01a1n thu\u1ebf.<\/p>\n

C\u00e1c t\u1eadp \u0111o\u00e0n v\u00e0 doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u00e1c chi ph\u00ed gi\u00fap l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn ph\u1ea3i ch\u1ecbu thu\u1ebf.<\/p>\n

Vi\u1ec7c th\u1ef1c hi\u1ec7n x\u00f3a s\u1ed5 v\u00e0o c\u00e1c chi ph\u00ed s\u1ebd l\u00e0m t\u0103ng chi ph\u00ed tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp d\u1eabn \u0111\u1ebfn l\u1ee3i nhu\u1eadn v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00f4ng ty th\u1ea5p h\u01a1n.<\/p>\n

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

\n X\u00f3a s\u1ed5 (ti\u1ebfng Anh: Write-Off) l\u00e0 m\u1ed9t h\u00e0nh \u0111\u1ed9ng trong k\u1ebf to\u00e1n l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 \u0111\u1ed3ng th\u1eddi ghi n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n b\u00ean n\u1ee3.\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\/34169"}],"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=34169"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34169\/revisions"}],"predecessor-version":[{"id":67881,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34169\/revisions\/67881"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}