{"id":34265,"date":"2023-12-08T03:54:40","date_gmt":"2023-12-08T03:54:40","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tai-khoan-doi-ung-contra-account-la-gi-nhung-dac-diem-can-luu-y.html"},"modified":"2023-12-23T20:56:20","modified_gmt":"2023-12-23T13:56:20","slug":"tai-khoan-doi-ung-contra-account-la-gi-nhung-dac-diem-can-luu-y","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tai-khoan-doi-ung-contra-account-la-gi-nhung-dac-diem-can-luu-y.html","title":{"rendered":"T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng (Contra Account) l\u00e0 g\u00ec? Nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Mtsac.edu<\/p>\n<\/div>\n<\/div>\n

T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/font><\/h2>\n

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

T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng,<\/b> ti\u1ebfng Anh g\u1ecdi l\u00e0 contra account<\/b>.<\/p>\n

T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng <\/b>(hay t\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh<\/b>) l\u00e0 d\u1ea1ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn trong s\u1ed5 c\u00e1i chung \u0111\u1ec3 l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t t\u00e0i kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan khi hai t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c n\u1ed1i v\u1edbi nhau.\u00a0S\u1ed1 d\u01b0 trong t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng s\u1ebd ng\u01b0\u1ee3c l\u1ea1i v\u1edbi s\u1ed1 d\u01b0 b\u00ean t\u00e0i kho\u1ea3n li\u00ean k\u1ebft. N\u1ebfu b\u00ean n\u1ee3 ghi nh\u1eadn s\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n li\u00ean k\u1ebft th\u00ec t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o b\u00ean c\u00f3.<\/p>\n

Hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/font><\/h3>\n

T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng <\/b>\u0111\u01b0\u1ee3c ghi nh\u1eadn trong c\u00f9ng b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi t\u00e0i kho\u1ea3n li\u00ean k\u1ebft. V\u00ed d\u1ee5, t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng c\u1ee7a kho\u1ea3n ph\u1ea3i thu l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n \u0111\u1ed1i \u1ee9ng (contra asset). D\u1ea1ng t\u00e0i kho\u1ea3n n\u00e0y c\u00f2n c\u00f3 t\u00ean g\u1ecdi l\u00e0 t\u00e0i kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/i> hay d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u<\/i>.<\/p>\n

S\u1ed1 d\u01b0 trong t\u00e0i kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/i> th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c trong kho\u1ea3n ph\u1ea3i thu. N\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a b\u1ea3n c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ngay b\u00ean d\u01b0\u1edbi kho\u1ea3n ph\u1ea3i thu. Gi\u00e1 tr\u1ecb r\u00f2ng c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb hai con s\u1ed1 n\u00e0y c\u0169ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn \u1edf d\u00f2ng th\u1ee9 ba.<\/p>\n

Vi\u1ec7c k\u1ebf to\u00e1n vi\u00ean ghi nh\u1eadn\u00a0t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/b> thay v\u00ec gi\u1ea3m tr\u1ef1c ti\u1ebfp gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i kho\u1ea3n g\u1ed1c nh\u1eb1m gi\u00fap cho b\u00e1o c\u00e1o k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c r\u00f5 r\u00e0ng. N\u1ebfu kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng, th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 ban \u0111\u1ea7u s\u1ebd r\u1ea5t kh\u00f3 kh\u0103n, l\u00e0m cho vi\u1ec7c k\u00ea khai thu\u1ebf tr\u1edf n\u00ean r\u1eafc r\u1ed1i v\u00e0 t\u1ed1n th\u1eddi gian. B\u1eb1ng c\u00e1ch gi\u1eef nguy\u00ean kho\u1ea3n ti\u1ec1n ban \u0111\u1ea7u c\u1ee7a t\u00e0i kho\u1ea3n g\u1ed1c v\u00e0 gi\u1ea3m con s\u1ed1 c\u1ee7a m\u1ed9t t\u00e0i kho\u1ea3n kh\u00e1c th\u00ec th\u00f4ng tin t\u00e0i ch\u00ednh s\u1ebd r\u00f5 r\u00e0ng v\u00e0 d\u1ec5 b\u00e1o c\u00e1o h\u01a1n.<\/p>\n

V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c mua v\u1edbi gi\u00e1 10000$ th\u00ec con s\u1ed1 10000$ \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i tr\u00ean s\u1ed5 c\u00e1i chung c\u00f2n kh\u1ea5u hao c\u1ee7a m\u00e1y m\u00f3c thi\u1ebft b\u1ecb n\u00e0y th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn \u1edf m\u1ed9t t\u00e0i kho\u1ea3n kh\u00e1c.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/font><\/h3>\n

Trong l\u1ea7n \u0111\u1ea7u ghi nh\u1eadn m\u1ed9t t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/b>, ph\u1ea7n b\u00f9 l\u00e0 m\u1ed9t chi ph\u00ed. V\u00ed d\u1ee5, kho\u1ea3n t\u0103ng trong t\u00e0i kho\u1ea3n\u00a0d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/i> c\u0169ng \u0111\u01b0\u1ee3c ghi nh\u1eadn \u1edf b\u00ean n\u1ee3 \u0111\u1ec3 t\u0103ng chi ph\u00ed n\u1ee3 x\u1ea5u.<\/p>\n

Khi k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n b\u00ean ph\u1ea7n t\u00e0i s\u1ea3n v\u00e0 s\u1ed1 d\u01b0 b\u00ean t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng <\/b>\u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch.<\/p>\n

C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/b>. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng s\u1ebd cho ph\u00e9p ty t\u1ef1 \u01b0\u1edbc t\u00ednh kho\u1ea3n th\u00edch h\u1ee3p \u0111\u1ec3 ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng. Ph\u01b0\u01a1ng ph\u00e1p ph\u1ea7n tr\u0103m theo doanh thu th\u00ec gi\u1ea3 \u0111\u1ecbnh tr\u01b0\u1edbc r\u1eb1ng c\u00f4ng ty s\u1ebd kh\u00f4ng thu \u0111\u01b0\u1ee3c m\u1ed9t t\u1ec9 l\u1ec7 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh trong c\u00e1c h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n ra. C\u1ea3 hai ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec1u d\u1eabn d\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch.\u00a0<\/p>\n

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

\n T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng (ti\u1ebfng Anh: Contra account) l\u00e0 d\u1ea1ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn trong s\u1ed5 c\u00e1i chung \u0111\u1ec3 l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t t\u00e0i kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan khi hai t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c n\u1ed1i v\u1edbi 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\/34265"}],"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=34265"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34265\/revisions"}],"predecessor-version":[{"id":67932,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34265\/revisions\/67932"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}