{"id":34186,"date":"2023-12-08T03:51:27","date_gmt":"2023-12-08T03:51:27","guid":{"rendered":"https:\/\/masterskills.org\/blog\/doi-chieu-tai-khoan-account-reconciliation-la-gi.html"},"modified":"2023-12-23T20:55:58","modified_gmt":"2023-12-23T13:55:58","slug":"doi-chieu-tai-khoan-account-reconciliation-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/doi-chieu-tai-khoan-account-reconciliation-la-gi.html","title":{"rendered":"\u0110\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n (Account reconciliation) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: clearsulting<\/i><\/p>\n<\/figcaption><\/figure>\n

\u0110\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n<\/font><\/h2>\n

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

\u0110\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n<\/b> trong ti\u1ebfng Anh l\u00e0 Account reconciliation<\/b>.<\/p>\n

\u0110\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n<\/b> l\u00e0 m\u1ed9t qui tr\u00ecnh k\u1ebf to\u00e1n so s\u00e1nh hai s\u1ed5 s\u00e1ch ghi ch\u00e9p \u0111\u1ec3 ki\u1ec3m tra xem c\u00e1c s\u1ed1 li\u1ec7u c\u00f3 \u0111\u00fang v\u00e0 \u0111\u1ed3ng nh\u1ea5t hay kh\u00f4ng. \u0110\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n c\u0169ng x\u00e1c nh\u1eadn r\u1eb1ng c\u00e1c t\u00e0i kho\u1ea3n trong s\u1ed5 c\u00e1i chung l\u00e0 nh\u1ea5t qu\u00e1n, ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

\u0110\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch \u0111\u1ec3 gi\u1ea3i th\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai b\u00fat to\u00e1n ho\u1eb7c s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n. M\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u00ec t\u00ednh th\u1eddi \u0111i\u1ec3m c\u1ee7a kho\u1ea3n thanh to\u00e1n v\u00e0 ti\u1ec1n g\u1eedi. Tuy nhi\u00ean, s\u1ef1 kh\u00e1c bi\u1ec7t n\u1ebfu kh\u00f4ng r\u00f5 r\u00e0ng c\u00f3 th\u1ec3 c\u1ea3nh b\u00e1o gian l\u1eadn ho\u1eb7c ho\u1eb7c khai kh\u1ed1ng c\u00e1c giao d\u1ecbch.<\/p>\n

C\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 c\u1ee7a h\u1ecd h\u00e0ng ng\u00e0y, h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng n\u0103m.<\/p>\n

C\u00f4ng c\u1ee5 ch\u00ednh d\u00f9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n<\/font><\/h3>\n

H\u1ec7 th\u1ed1ng ghi s\u1ed5 k\u00e9p l\u00e0 c\u00f4ng c\u1ee5 ch\u00ednh d\u00f9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n.\u00a0<\/span>Trong h\u1ec7 th\u1ed1ng ghi nh\u1eadn b\u00fat to\u00e1n k\u00e9p, m\u1ed7i nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u00e1t sinh s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 c\u1ee7a c\u00e1c \u0111\u1ea7u t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng m\u1ed9t kho\u1ea3n b\u1eb1ng nhau.<\/p>\n

V\u00ed d\u1ee5, khi m\u1ed9t doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n s\u1ebd h\u1ea1ch to\u00e1n: ghi n\u1ee3 t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ea3i thu (\u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n) v\u00e0 ghi c\u00f3 doanh thu b\u00e1n h\u00e0ng (\u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh).<\/p>\n

Kh\u00f4ng c\u00f3 ti\u00eau chu\u1ea9n n\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n. Tuy nhi\u00ean, k\u1ebf to\u00e1n ghi s\u1ed5 k\u00e9p l\u00e0 c\u00f4ng c\u1ee5 ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u00e0 ph\u00e1t hi\u1ec7n l\u1ed7i c\u1ee7a c\u00e1c \u0111\u1ecbnh kho\u1ea3n.<\/p>\n

\u0110\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh<\/font><\/h3>\n

\u0110\u1ecbnh k\u00ec, nhi\u1ec1u c\u00e1 nh\u00e2n \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e9c v\u00e0 t\u00e0i kho\u1ea3n th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a h\u1ecd b\u1eb1ng c\u00e1ch so s\u00e1nh s\u00e9c \u0111\u00e3 \u0111\u01b0\u1ee3c vi\u1ebft, bi\u00ean lai th\u1ebb ghi n\u1ee3 v\u00e0 bi\u00ean lai th\u1ebb t\u00edn d\u1ee5ng v\u1edbi b\u1ea3ng sao k\u00ea ng\u00e2n h\u00e0ng v\u00e0 v\u00e0 sao k\u00ea th\u1ebb t\u00edn d\u1ee5ng.<\/p>\n

Lo\u1ea1i \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y cho ph\u00e9p x\u00e1c \u0111\u1ecbnh xem c\u00f3 gian l\u1eadn trong vi\u1ec7c r\u00fat ti\u1ec1n. B\u1eb1ng c\u00e1ch \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n c\u1ee7a h\u1ecd, c\u00e1c c\u00e1 nh\u00e2n c\u0169ng c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh (FI) kh\u00f4ng c\u00f3 b\u1ea5t k\u00ec l\u1ed7i n\u00e0o trong t\u00e0i kho\u1ea3n c\u1ee7a h\u1ecd v\u00e0 n\u00f3 cung c\u1ea5p cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng m\u1ed9t b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 chi ti\u00eau c\u1ee7a h\u1ecd.<\/p>\n

Khi m\u1ed9t t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu, c\u00e1c giao d\u1ecbch c\u1ee7a b\u1ea3ng sao k\u00ea ph\u1ea3i kh\u1edbp v\u1edbi l\u1ecbch s\u1eed giao d\u1ecbch c\u1ee7a ch\u1ee7 t\u00e0i kho\u1ea3n. \u0110\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i t\u00ednh \u0111\u1ebfn ti\u1ec1n g\u1eedi \u0111ang ch\u1edd x\u1eed l\u00ed ho\u1eb7c s\u00e9c ch\u01b0a thanh to\u00e1n.<\/p>\n

\u0110\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n doanh nghi\u1ec7p<\/font><\/h3>\n

C\u00e1c c\u00f4ng ty ph\u1ea3i \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n c\u1ee7a h\u1ecd \u0111\u1ec3 tr\u00e1nh x\u1ea3y ra l\u1ed7i trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ki\u1ec3m tra gian l\u1eadn v\u00e0 tr\u00e1nh \u00fd ki\u1ebfn ph\u1ee7 nh\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean. C\u00e1c c\u00f4ng ty th\u01b0\u1eddng th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u1ed7i th\u00e1ng, sau khi \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n th\u00e1ng tr\u01b0\u1edbc.<\/p>\n

Lo\u1ea1i \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y bao g\u1ed3m xem x\u00e9t t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o s\u1ed5 c\u00e1i chung m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 d\u00f9ng c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ghi nh\u1eadn kh\u00f4ng ch\u00ednh x\u00e1c.<\/p>\n

M\u1ed9t s\u1ed1 \u0111\u1ed1i chi\u1ebfu l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u00f2ng ti\u1ec1n v\u00e0o v\u00e0 ra \u0111\u1ed3ng nh\u1ea5t gi\u1eefa b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, b\u1ea3ng c\u00e2n \u0111\u1ed1i v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n

Theo Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP), n\u1ebfu s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, c\u00f4ng ty v\u1eabn ph\u1ea3i \u0111\u1ed3ng nh\u1ea5t v\u1edbi b\u00e1o c\u00e1o thu nh\u1eadp v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i. Khi s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp th\u00ec ph\u1ea7n d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u01b0\u1edbi d\u1ea1ng \u0111\u1ed1i chi\u1ebfu c\u1ee7a ba b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o:\u00a0Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n \u0110\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n (ti\u1ebfng Anh: Account reconciliation) l\u00e0 m\u1ed9t qui tr\u00ecnh k\u1ebf to\u00e1n so s\u00e1nh hai s\u1ed5 s\u00e1ch ghi ch\u00e9p \u0111\u1ec3 ki\u1ec3m tra xem c\u00e1c s\u1ed1 li\u1ec7u c\u00f3 \u0111\u00fang v\u00e0 \u0111\u1ed3ng nh\u1ea5t hay kh\u00f4ng. \u0110\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n c\u0169ng x\u00e1c nh\u1eadn r\u1eb1ng c\u00e1c t\u00e0i kho\u1ea3n trong s\u1ed5 c\u00e1i chung l\u00e0 nh\u1ea5t qu\u00e1n, ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.\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\/34186"}],"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=34186"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34186\/revisions"}],"predecessor-version":[{"id":67890,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34186\/revisions\/67890"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}