{"id":34210,"date":"2023-12-08T03:52:26","date_gmt":"2023-12-08T03:52:26","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phi-nghia-vu-no-dai-han-hoan-lai-deferred-long-term-liability-charges-la-gi-dac-diem.html"},"modified":"2023-12-23T20:56:08","modified_gmt":"2023-12-23T13:56:08","slug":"phi-nghia-vu-no-dai-han-hoan-lai-deferred-long-term-liability-charges-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phi-nghia-vu-no-dai-han-hoan-lai-deferred-long-term-liability-charges-la-gi-dac-diem.html","title":{"rendered":"Ph\u00ed ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n ho\u00e3n l\u1ea1i (Deferred Long-Term Liability Charges) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[nh\u1eadp ch\u00fa th\u00edch]\">Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Investopedia.com<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Ph\u00ed ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n ho\u00e3n l\u1ea1i<\/font><\/h2>\n<p><b>Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n<p><b>Ph\u00ed ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n ho\u00e3n l\u1ea1i<\/b> trong ti\u00ea\u0301ng Anh la\u0300 <b>Deferred Long-Term Liability Charges.<\/b><\/p>\n<p><b>Ph\u00ed ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n ho\u00e3n l\u1ea1i <\/b>l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 trong t\u01b0\u01a1ng lai m\u00e0 c\u00f4ng ty kh\u00f4ng ph\u1ea3i tr\u1ea3 trong k\u00ec k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i v\u00ed d\u1ee5 nh\u01b0 c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 thu\u1ebf ho\u00e3n l\u1ea1i.     \u00a0\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u0110\u1eb7c \u0111i\u1ec3m Ph\u00ed ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n ho\u00e3n l\u1ea1i\u00a0<\/font><\/h3>\n<p>C\u00e1c kho\u1ea3n <b>ph\u00ed ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n ho\u00e3n l\u1ea1i <\/b>\u0111\u01b0\u1ee3c b\u00fat to\u00e1n tr\u00ean c\u00e1c m\u1ee5c chi ti\u1ebft trong\u00a0b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u00a0b\u00ean c\u1ea1nh c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c, \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o l\u00e0 chi ph\u00ed tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp cho \u0111\u1ebfn khi ch\u00fang \u0111\u01b0\u1ee3c thanh to\u00e1n.  \u00a0\u00a0<\/p>\n<p>Ph\u00ed ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n ho\u00e3n l\u1ea1i th\u01b0\u1eddng l\u00e0 c\u00e1c kho\u1ea3n ngh\u0129a v\u1ee5 thu\u1ebf ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 trong v\u00f2ng m\u1ed9t n\u0103m ho\u1eb7c h\u01a1n trong t\u01b0\u01a1ng lai.<\/p>\n<p>Nh\u1eefng kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c kho\u1ea3n ngh\u0129a v\u1ee5 thu\u1ebf ho\u00e3n l\u1ea1i v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i tr\u1ea3 ch\u1ec9 l\u00e0 t\u1ea1m th\u1eddi v\u00e0 c\u00f3 xu h\u01b0\u1edbng c\u00e2n b\u1eb1ng theo th\u1eddi gian.\u00a0<\/p>\n<p>C\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c \u0111\u01b0\u1ee3c ho\u00e3n l\u1ea1i bao g\u1ed3m kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng ho\u00e3n l\u1ea1i, n\u1ee3 l\u01b0\u01a1ng h\u01b0u ho\u00e3n l\u1ea1i, doanh thu tr\u1ea3 ch\u1eadm v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 ph\u00e1i sinh.  \u00a0\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">V\u00ed d\u1ee5 v\u1ec1 Ph\u00ed ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n ho\u00e3n l\u1ea1i\u00a0<\/font><\/h3>\n<p>M\u1ed9t v\u00ed d\u1ee5 ph\u1ed5 bi\u1ebfn v\u1ec1 <b>ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n ho\u00e3n l\u1ea1i<\/b> l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 ph\u00e1i sinh ph\u00f2ng ng\u1eeba r\u1ee7i ro t\u1eeb m\u1ed9t d\u00f2ng ti\u1ec1n t\u0103ng ho\u1eb7c gi\u1ea3m ho\u1eb7c c\u00f3 gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed.\u00a0<\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1c thay \u0111\u1ed5i c\u1ee7a gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c ho\u00e3n l\u1ea1i cho \u0111\u1ebfn khi giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o x\u1ea3y ra ho\u1eb7c cho \u0111\u1ebfn khi c\u00f4ng c\u1ee5 ph\u00e1i sinh h\u1ebft hi\u1ec7u l\u1ef1c.  \u00a0\u00a0<\/p>\n<p>C\u00e1c kho\u1ea3n l\u1ed7 ti\u1ec1m t\u00e0ng c\u1ee7a m\u1ed9t c\u00f4ng c\u1ee5 ph\u00f2ng ng\u1eeba r\u1ee7ii ro s\u1ebd \u0111\u01b0\u1ee3c ghi s\u1ed5 l\u00e0 c\u00e1c ph\u00ed ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n ho\u00e3n l\u1ea1i cho \u0111\u1ebfn khi ph\u00e1t sinh t\u1ed5n th\u1ea5t th\u1ef1c s\u1ef1.\u00a0<\/p>\n<p><i>N\u1ebfu m\u1ed9t c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0m c\u00f4ng c\u1ee5 ph\u00f2ng ng\u1eeba r\u1ee7i ro, c\u1ea3 nh\u1eefng thay \u0111\u1ed5i \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n hay ch\u01b0a th\u1ef1c hi\u1ec7n trong gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00ed s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ngay l\u1eadp t\u1ee9c tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp.<\/i><\/p>\n<p>(Theo <i>Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Ph\u00ed ngh\u0129a v\u1ee5 n\u1ee3 d\u00e0i h\u1ea1n ho\u00e3n l\u1ea1i (ti\u1ebfng Anh: Deferred Long-Term Liability Charges) l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 trong t\u01b0\u01a1ng lai m\u00e0 c\u00f4ng ty kh\u00f4ng ph\u1ea3i tr\u1ea3 trong k\u00ec k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i v\u00ed d\u1ee5 nh\u01b0 c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 thu\u1ebf ho\u00e3n l\u1ea1i.\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\/34210"}],"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=34210"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34210\/revisions"}],"predecessor-version":[{"id":67901,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34210\/revisions\/67901"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}