{"id":34242,"date":"2023-12-08T03:53:38","date_gmt":"2023-12-08T03:53:38","guid":{"rendered":"https:\/\/masterskills.org\/blog\/so-cai-ledger-la-gi-dac-trung-so-cai.html"},"modified":"2023-12-08T03:53:38","modified_gmt":"2023-12-08T03:53:38","slug":"so-cai-ledger-la-gi-dac-trung-so-cai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/so-cai-ledger-la-gi-dac-trung-so-cai.html","title":{"rendered":"S\u1ed5 c\u00e1i (ledger) l\u00e0 g\u00ec? \u0110\u1eb7c tr\u01b0ng s\u1ed5 c\u00e1i"},"content":{"rendered":"
\n
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\"S\u1ed5<\/div>
\n

H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: amazon.it)<\/p>\n<\/figcaption><\/figure>\n

S\u1ed5 c\u00e1i<\/font><\/h2>\n

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

S\u1ed5 c\u00e1i<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0: ledger.<\/b><\/p>\n

S\u1ed5 C\u00e1i<\/b> l\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh trong ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n theo t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p. M\u1ed7i t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c m\u1edf m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 trang li\u00ean ti\u1ebfp tr\u00ean S\u1ed5 C\u00e1i \u0111\u1ee7 \u0111\u1ec3 ghi ch\u00e9p trong m\u1ed9t ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.\u00a0<\/p>\n

Cu\u1ed1i k\u00ec (th\u00e1ng, qu\u00ed), cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n ph\u1ea3i kho\u00e1 s\u1ed5, c\u1ed9ng t\u1ed5ng s\u1ed1 ph\u00e1t sinh N\u1ee3 v\u00e0 t\u1ed5ng s\u1ed1 ph\u00e1t sinh C\u00f3, t\u00ednh ra s\u1ed1 d\u01b0 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, PGS.TS. Nguy\u1ec5n Kh\u1eafc H\u01b0ng, NXB Kinh t\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh)<\/i><\/p>\n

S\u1ed5 c\u00e1i<\/b> l\u00e0 s\u1ed5 d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh trong t\u1eebng k\u00ec v\u00e0 trong m\u1ed9t ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n theo c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh trong ch\u1ebf \u0111\u1ed9 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p.\u00a0<\/p>\n

S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n tr\u00ean S\u1ed5 c\u00e1i ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/p>\n

\u0110\u1eb7c tr\u01b0ng c\u1ee7a S\u1ed5 C\u00e1i<\/font><\/h3>\n

– S\u1ed5 c\u00e1i m\u1edf cho t\u1eebng t\u00e0i kho\u1ea3n trong to\u00e0n b\u1ed9 t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng \u1edf \u0111\u01a1n v\u1ecb;\u00a0<\/p>\n

– S\u1ed5 c\u00e1i ghi ch\u00e9p c\u1ea3 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u00ec, s\u1ed1 d\u01b0 cu\u1ed1i k\u00ec v\u00e0 s\u1ed1 bi\u1ebfn \u0111\u1ed9ng t\u0103ng gi\u1ea3m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng m\u1edf s\u1ed5;\u00a0<\/p>\n

– Th\u00f4ng tin \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o S\u1ed5 c\u00e1i l\u00e0 th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, h\u1ec7 th\u1ed1ng ho\u00e1 theo \u0111\u1ed1i t\u01b0\u1ee3ng m\u1edf s\u1ed5.<\/p>\n

Gi\u1ea3i th\u00edch m\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef li\u00ean quan<\/i><\/b><\/p>\n

– S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/b>: L\u00e0 s\u1ed5 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p t\u00ecnh t\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p. S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p g\u1ed3m: s\u1ed5 nh\u1eadt k\u00ed v\u00e0 s\u1ed5 c\u00e1i.<\/p>\n

– S\u1ed5 nh\u1eadt k\u00ed:<\/b> D\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh trong t\u1eebng k\u00ec k\u1ebf to\u00e1n v\u00e0 trong m\u1ed9t ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0 quan h\u1ec7 \u0111\u1ed1i \u1ee9ng c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u00f3.\u00a0<\/p>\n

S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n tr\u00ean S\u1ed5 nh\u1eadt k\u00ed ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng \u1edf doanh nghi\u1ec7p.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Ch\u1ee9ng t\u1eeb v\u00e0 S\u1ed5 k\u1ebf to\u00e1n, T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c TOPICA)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n S\u1ed5 c\u00e1i (ti\u1ebfng Anh: ledger) l\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh trong ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n theo t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.\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\/34242"}],"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=34242"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34242\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}