{"id":34176,"date":"2023-12-08T03:51:06","date_gmt":"2023-12-08T03:51:06","guid":{"rendered":"https:\/\/masterskills.org\/blog\/qui-uoc-khau-hao-nua-nam-half-year-convention-for-depreciation-la-gi-dac-diem.html"},"modified":"2023-12-23T20:55:57","modified_gmt":"2023-12-23T13:55:57","slug":"qui-uoc-khau-hao-nua-nam-half-year-convention-for-depreciation-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/qui-uoc-khau-hao-nua-nam-half-year-convention-for-depreciation-la-gi-dac-diem.html","title":{"rendered":"Qui \u01b0\u1edbc kh\u1ea5u hao n\u1eeda n\u0103m (Half-year convention for depreciation) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Investopedia.<\/p>\n<\/div>\n<\/div>\n

Qui \u01b0\u1edbc kh\u1ea5u hao n\u1eeda n\u0103m<\/font><\/b><\/h2>\n

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

Qui \u01b0\u1edbc kh\u1ea5u hao n\u1eeda n\u0103m<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Half-year convention for depreciation.<\/b><\/p>\n

Qui \u01b0\u1edbc kh\u1ea5u hao n\u1eeda n\u0103m<\/b> l\u00e0 qui \u01b0\u1edbc coi t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua trong n\u0103m nh\u01b0 l\u00e0 \u0111\u01b0\u1ee3c mua v\u00e0o ch\u00ednh gi\u1eefa n\u0103m. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 kh\u1ea5u hao c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean ch\u1ec9 b\u1eb1ng m\u1ed9t n\u1eeda t\u1ed5ng kh\u1ea5u hao c\u1ee7a c\u1ea3 n\u0103m, v\u00e0 ph\u1ea7n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong n\u0103m cu\u1ed1i c\u00f9ng c\u1ee7a v\u00f2ng \u0111\u1eddi t\u00e0i s\u1ea3n ho\u1eb7c n\u0103m m\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e1n. Qui \u01b0\u1edbc kh\u1ea5u hao n\u1eeda n\u0103m \u00e1p d\u1ee5ng cho c\u1ea3 h\u1ec7 th\u1ed1ng kh\u1ea5u hao nhanh v\u00e0 qui \u01b0\u1edbc kh\u1ea5u hao theo \u0111\u01b0\u1eddng th\u1eb3ng.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Qui \u01b0\u1edbc kh\u1ea5u hao n\u1eeda n\u0103m<\/font><\/b><\/h3>\n

L\u00e0 m\u1ed9t trong nhi\u1ec1u nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u1edf M\u1ef9, qui t\u1eafc n\u00e0y t\u00ecm c\u00e1ch kh\u1edbp chi ph\u00ed v\u1edbi kho\u1ea3ng th\u1eddi gian m\u00e0 c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u01b0\u1ee3c ki\u1ebfm. Kh\u1ea5u hao l\u00e0 m\u1ed9t qui \u01b0\u1edbc k\u1ebf to\u00e1n gi\u00fap c\u00e1c chi ph\u00ed ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi doanh thu li\u00ean quan.<\/p>\n

M\u1ed9t m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c ghi tr\u00ean s\u1ed5 s\u00e1ch c\u1ee7a c\u00f4ng ty d\u01b0\u1edbi d\u1ea1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua n\u1ebfu n\u00f3 s\u1ebd mang l\u1ea1i gi\u00e1 tr\u1ecb cho c\u00f4ng ty trong m\u1ed9t s\u1ed1 n\u0103m. Kh\u1ea5u hao cho ph\u00e9p m\u1ed9t c\u00f4ng ty chi ti\u00eau m\u1ed9t ph\u1ea7n chi ph\u00ed c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n trong m\u1ed7i n\u0103m trong v\u00f2ng \u0111\u1eddi h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n. C\u00f4ng ty sau \u0111\u00f3 s\u1ebd theo d\u00f5i gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n b\u1eb1ng c\u00e1ch tr\u1eeb \u0111i kh\u1ea5u hao l\u0169y k\u1ebf t\u1eeb chi ph\u00ed tr\u01b0\u1edbc \u0111\u00f3 c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

Qui \u01b0\u1edbc n\u1eeda n\u0103m v\u1ec1 kh\u1ea5u hao cho ph\u00e9p c\u00e1c c\u00f4ng ty t\u00ednh to\u00e1n doanh thu v\u00e0 chi ph\u00ed trong n\u0103m ph\u00f9 h\u1ee3p h\u01a1n, b\u1eb1ng c\u00e1ch ch\u1ec9 kh\u1ea5u hao m\u1ed9t n\u1eeda so v\u1edbi chi ph\u00ed kh\u1ea5u hao h\u00e0ng n\u0103m n\u1ebfu m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua v\u00e0o gi\u1eefa n\u0103m. \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c h\u00ecnh th\u1ee9c kh\u1ea5u hao, bao g\u1ed3m s\u1ed1 d\u01b0 th\u1eb3ng, s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n v\u00e0 t\u1ed5ng s\u1ed1 n\u0103m.<\/p>\n

Ngo\u00e0i ra c\u00f2n c\u00f3 m\u1ed9t qui \u01b0\u1edbc gi\u1eefa qu\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay cho qui \u01b0\u1edbc n\u1eeda n\u0103m, n\u1ebfu \u00edt nh\u1ea5t 40% c\u01a1 s\u1edf chi ph\u00ed c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 \u0111\u01b0\u1ee3c trong m\u1ed9t n\u0103m \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng trong kho\u1ea3ng ba th\u00e1ng cu\u1ed1i n\u0103m.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 Qui \u01b0\u1edbc kh\u1ea5u hao n\u1eeda n\u0103m<\/font><\/b><\/h3>\n

V\u00ed d\u1ee5, gi\u1ea3 s\u1eed m\u1ed9t c\u00f4ng ty mua m\u1ed9t chi\u1ebfc xe t\u1ea3i giao h\u00e0ng tr\u1ecb gi\u00e1 105.000 USD v\u1edbi\u00a0gi\u00e1 tr\u1ecb thu h\u1ed3i\u00a0l\u00e0 5.000 USD v\u00e0 tu\u1ed5i th\u1ecd d\u1ef1 ki\u1ebfn l\u00e0 10 n\u0103m. Ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng c\u1ee7a chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed c\u1ee7a xe t\u1ea3i v\u00e0 gi\u00e1 tr\u1ecb thu h\u1ed3i cho tu\u1ed5i th\u1ecd d\u1ef1 ki\u1ebfn c\u1ee7a xe t\u1ea3i. Trong v\u00ed d\u1ee5 n\u00e0y, ph\u00e9p t\u00ednh l\u00e0 105.000 USD tr\u1eeb \u0111i 5.000 USD chia cho 10 n\u0103m, t\u1ee9c 10.000 USD m\u1ed7i n\u0103m. Th\u00f4ng th\u01b0\u1eddng, c\u00f4ng ty s\u1ebd chi 10.000 USD t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u1ebfn n\u0103m th\u1ee9 m\u01b0\u1eddi.<\/p>\n

Tuy nhi\u00ean, n\u1ebfu c\u00f4ng ty mua xe t\u1ea3i v\u00e0o th\u00e1ng 7 thay v\u00ec th\u00e1ng 1, th\u00ec c\u00e1ch ch\u00ednh x\u00e1c h\u01a1n l\u00e0 s\u1eed d\u1ee5ng qui \u01b0\u1edbc n\u1eeda n\u0103m \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed c\u1ee7a thi\u1ebft b\u1ecb v\u1edbi kho\u1ea3ng th\u1eddi gian m\u00e0 xe t\u1ea3i cung c\u1ea5p gi\u00e1 tr\u1ecb. Thay v\u00ec kh\u1ea5u hao to\u00e0n b\u1ed9 10.000 USD trong n\u0103m \u0111\u1ea7u ti\u00ean, c\u00f4ng ty ch\u1ec9 t\u00ednh chi ph\u00ed kh\u1ea5u hao b\u1eb1ng m\u1ed9t n\u1eeda chi ph\u00ed kh\u1ea5u hao t\u00ednh to\u00e1n tr\u01b0\u1edbc \u0111\u00f3, t\u1ee9c 5.000 USD trong n\u0103m \u0111\u1ea7u ti\u00ean. T\u1eeb n\u0103m th\u1ee9 hai \u0111\u1ebfn n\u0103m th\u1ee9 m\u01b0\u1eddi, c\u00f4ng ty ti\u00eau t\u1ed1n 10.000 USD, v\u00e0 sau \u0111\u00f3 v\u00e0o n\u0103m th\u1ee9 m\u01b0\u1eddi m\u1ed9t, c\u00f4ng ty \u0111\u00e3 chi 5.000 USD cu\u1ed1i c\u00f9ng. Qui \u01b0\u1edbc n\u1eeda n\u0103m k\u00e9o d\u00e0i s\u1ed1 n\u0103m t\u00e0i s\u1ea3n b\u1ecb kh\u1ea5u hao, nh\u01b0ng n\u00f3 gi\u00fap k\u1ebft h\u1ee3p c\u00e1c chi ph\u00ed v\u1edbi doanh thu m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c h\u01a1n.<\/p>\n

(Theo\u00a0Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Qui \u01b0\u1edbc kh\u1ea5u hao n\u1eeda n\u0103m (ti\u1ebfng Anh: Half-year convention for depreciation) l\u00e0 qui \u01b0\u1edbc coi t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua trong n\u0103m nh\u01b0 l\u00e0 \u0111\u01b0\u1ee3c mua v\u00e0o ch\u00ednh gi\u1eefa n\u0103m.\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\/34176"}],"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=34176"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34176\/revisions"}],"predecessor-version":[{"id":67885,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34176\/revisions\/67885"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}