{"id":34174,"date":"2023-12-08T03:51:01","date_gmt":"2023-12-08T03:51:01","guid":{"rendered":"https:\/\/masterskills.org\/blog\/bang-can-doi-thu-trial-balance-la-gi-yeu-cau-doi-voi-bang-can-doi-thu.html"},"modified":"2023-12-23T20:55:57","modified_gmt":"2023-12-23T13:55:57","slug":"bang-can-doi-thu-trial-balance-la-gi-yeu-cau-doi-voi-bang-can-doi-thu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/bang-can-doi-thu-trial-balance-la-gi-yeu-cau-doi-voi-bang-can-doi-thu.html","title":{"rendered":"B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed (Trial Balance) l\u00e0 g\u00ec? Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed"},"content":{"rendered":"
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\n<\/figcaption><\/figure>\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed<\/font><\/h2>\n

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

B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed <\/b>trong ti\u1ebfng Anh l\u00e0 Trial Balance<\/b>.<\/p>\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed <\/b>l\u00e0 b\u1ea3ng t\u00ednh k\u1ebf k\u1ebf to\u00e1n, trong \u0111\u00f3 s\u1ed1 d\u01b0 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c s\u1ed5 c\u00e1i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh hai c\u1ed9t Ghi n\u1ee3 v\u00e0 Ghi c\u00f3 b\u1eb1ng nhau.\u00a0\u00a0<\/p>\n

Trong m\u1ed9t kho\u1ea3ng th\u1eddi gian th\u00edch h\u1ee3p, c\u00e1c b\u00ean c\u1ee7a m\u1ed7i t\u00e0i kho\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 t\u00ednh to\u00e1n s\u1ed1 d\u01b0. C\u00e1c s\u1ed1 d\u01b0 \u1ea5y th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p l\u1ea1i trong b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed, l\u00e0m n\u1ec1n t\u1ea3ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

M\u1ed9t c\u00f4ng ty s\u1eed d\u1ee5ng b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed \u0111\u1ecbnh k\u00ec, th\u01b0\u1eddng l\u00e0 v\u00e0o m\u1ed7i k\u00ec b\u00e1o c\u00e1o. M\u1ee5c \u0111\u00edch chung c\u1ee7a vi\u1ec7c t\u1ea1o ra b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed l\u00e0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c m\u1ee5c trong h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty l\u00e0 ch\u00ednh x\u00e1c v\u1ec1 m\u1eb7t to\u00e1n h\u1ecdc.\u00a0<\/p>\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u00e0m g\u00ec?<\/font><\/h3>\n

S\u1eed d\u1ee5ng b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed \u0111\u1ec3 ph\u00e1t hi\u1ec7n b\u1ea5t k\u00ec l\u1ed7i t\u00ednh to\u00e1n n\u00e0o \u0111\u00e3 x\u1ea3y ra trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ghi s\u1ed5 k\u00e9p. N\u1ebfu t\u1ed5ng ghi n\u1ee3 b\u1eb1ng t\u1ed5ng ghi c\u00f3, b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e2n b\u1eb1ng v\u00e0 s\u1ebd kh\u00f4ng c\u00f3 l\u1ed7i to\u00e1n h\u1ecdc trong s\u1ed5 c\u00e1i.\u00a0<\/p>\n

Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 l\u1ed7i trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty.\u00a0<\/p>\n

V\u00ed d\u1ee5: c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i kh\u00f4ng \u0111\u00fang ho\u1eb7c \u0111\u01a1n gi\u1ea3n l\u00e0 thi\u1ebfu khuy\u1ebft h\u1ec7 th\u1ed1ng v\u1eabn c\u00f3 th\u1ec3 g\u00e2y ra c\u00e1c l\u1ed7i k\u1ebf to\u00e1n quan tr\u1ecdng, v\u00e0 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n b\u1edfi qu\u00e1 tr\u00ecnh l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed.\u00a0<\/p>\n

Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed<\/font><\/h3>\n

Ban \u0111\u1ea7u, c\u00f4ng ty ghi l\u1ea1i c\u00e1c giao d\u1ecbch kinh doanh c\u1ee7a h\u1ecd trong c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n trong s\u1ed5 c\u00e1i t\u1ed5ng h\u1ee3p. T\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i giao d\u1ecbch kinh doanh \u0111\u00e3 th\u1ef1c hi\u1ec7n, c\u00e1c t\u00e0i kho\u1ea3n trong s\u1ed5 c\u00e1i c\u00f3 th\u1ec3 \u0111\u00e3 b\u1ecb ghi n\u1ee3 ho\u1eb7c ghi c\u00f3 trong m\u1ed9t k\u00ec k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh, tr\u01b0\u1edbc khi ch\u00fang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed.\u00a0<\/p>\n

H\u01a1n n\u1eefa, m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n c\u00f3 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi l\u1ea1i nhi\u1ec1u giao d\u1ecbch kinh doanh. Do \u0111\u00f3, s\u1ed1 d\u01b0 cu\u1ed1i k\u00ec c\u1ee7a m\u1ed7i t\u00e0i kho\u1ea3n s\u1ed5 c\u00e1i \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb trong b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed l\u00e0 t\u1ed5ng c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ghi n\u1ee3 v\u00e0 ghi c\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o t\u00e0i kho\u1ea3n \u0111\u00f3, d\u1ef1a tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch kinh doanh li\u00ean quan.\u00a0<\/p>\n

V\u00e0o cu\u1ed1i k\u00ec k\u1ebf to\u00e1n, m\u1ed7i m\u1ed9t t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n, chi ph\u00ed ho\u1eb7c l\u1ed7 (1) ph\u1ea3i c\u00f3 s\u1ed1 d\u01b0 b\u00ean n\u1ee3 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh thu ho\u1eb7c l\u1ee3i nhu\u1eadn (2) ph\u1ea3i c\u00f3 s\u1ed1 d\u01b0 b\u00ean c\u00f3. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n thu\u1ed9c (1) c\u0169ng c\u00f3 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi c\u00f3 v\u00e0 m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n thu\u1ed9c (2) c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi n\u1ee3 trong k\u00ec k\u1ebf to\u00e1n khi c\u00e1c giao d\u1ecbch kinh doanh li\u00ean quan l\u00e0m gi\u1ea3m s\u1ed1 d\u01b0 n\u1ee3 v\u00e0 d\u01b0 c\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng. \u1ea2nh h\u01b0\u1edfng ng\u01b0\u1ee3c l\u1ea1i \u0111\u1ebfn s\u1ed1 d\u01b0 n\u1ee3 ho\u1eb7c d\u01b0 c\u00f3 cu\u1ed1i c\u00f9ng c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00f3.\u00a0<\/p>\n

Trong b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed, t\u1ea5t c\u1ea3 s\u1ed1 d\u01b0 n\u1ee3 \u0111\u01b0\u1ee3c ghi \u1edf c\u1ed9t b\u00ean tr\u00e1i v\u00e0 s\u1ed1 d\u01b0 c\u00f3 \u0111\u01b0\u1ee3c ghi \u1edf c\u1ed9t b\u00ean ph\u1ea3i, v\u1edbi kho\u1ea3n m\u1ee5c (t\u00ean g\u1ecdi t\u00e0i kho\u1ea3n) \u0111\u01b0\u1ee3c \u0111\u1eb7t \u1edf b\u00ean tr\u00e1i c\u1ee7a m\u1ed7i c\u1ed9t.\u00a0<\/p>\n

M\u1ed9t s\u1ed1 l\u01b0u \u00fd<\/font><\/h3>\n

T\u00f3m l\u1ea1i, c\u00e1c t\u00e0i kho\u1ea3n s\u1ed5 c\u00e1i v\u00e0 s\u1ed1 d\u01b0 c\u1ee7a ch\u00fang \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed \u1edf \u0111\u1ecbnh d\u1ea1ng ti\u00eau chu\u1ea9n c\u1ee7a ch\u00fang. Sau \u0111\u00f3 c\u1ed9ng t\u1ea5t c\u1ea3 d\u01b0 n\u1ee3 v\u00e0 d\u01b0 c\u00f3 \u0111\u1ec3 ch\u1ee9ng minh t\u1ed5ng d\u01b0 n\u1ee3 b\u1eb1ng t\u1ed5ng d\u01b0 c\u00f3.\u00a0<\/p>\n

Vi\u1ec7c \u0111\u1ed3ng nh\u1ea5t nh\u01b0 v\u1eady \u0111\u1ea3m b\u1ea3o r\u1eb1ng, s\u1ebd kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n ghi n\u1ee3 v\u00e0 ghi c\u00f3 ch\u00eanh l\u1ec7ch n\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eadp kh\u00f4ng ch\u00ednh x\u00e1c trong qu\u00e1 tr\u00ecnh ghi s\u1ed5 k\u00e9p.\u00a0<\/p>\n

Tuy nhi\u00ean, b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed kh\u00f4ng th\u1ec3 ph\u00e1t hi\u1ec7n ra c\u00e1c l\u1ed7i k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng ph\u1ea3i l\u1ed7i to\u00e1n h\u1ecdc \u0111\u01a1n gi\u1ea3n. N\u1ebfu c\u00e1c kho\u1ea3n ghi n\u1ee3 v\u00e0 ghi c\u00f3 b\u1eb1ng nhau nh\u01b0ng b\u1ecb nh\u1eadp v\u00e0o sai t\u00e0i kho\u1ea3n, giao d\u1ecbch kh\u00f4ng \u0111\u01b0\u1ee3c ghi l\u1ea1i ho\u1eb7c sai s\u00f3t b\u00f9 tr\u1eeb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi m\u1ed9t kho\u1ea3n ghi n\u1ee3 v\u00e0 ghi c\u00f3 c\u00f9ng l\u00fac, b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed v\u1eabn s\u1ebd hi\u1ec3n th\u1ecb s\u1ef1 kh\u1edbp nhau gi\u1eefa t\u1ed5ng b\u00ean c\u00f3 v\u00e0 b\u00ean n\u1ee3.\u00a0<\/p>\n

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

\n B\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed (ti\u1ebfng Anh: Trial Balance) l\u00e0 b\u1ea3ng t\u00ednh k\u1ebf k\u1ebf to\u00e1n, trong \u0111\u00f3 s\u1ed1 d\u01b0 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c s\u1ed5 c\u00e1i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh hai c\u1ed9t Ghi n\u1ee3 v\u00e0 Ghi c\u00f3 b\u1eb1ng nhau.\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\/34174"}],"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=34174"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34174\/revisions"}],"predecessor-version":[{"id":67884,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34174\/revisions\/67884"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}