{"id":34268,"date":"2023-12-08T03:54:51","date_gmt":"2023-12-08T03:54:51","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-don-tich-accrued-expense-la-gi-phuong-phap-ke-toan-phat-sinh.html"},"modified":"2023-12-23T20:56:21","modified_gmt":"2023-12-23T13:56:21","slug":"chi-phi-don-tich-accrued-expense-la-gi-phuong-phap-ke-toan-phat-sinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-don-tich-accrued-expense-la-gi-phuong-phap-ke-toan-phat-sinh.html","title":{"rendered":"Chi ph\u00ed d\u1ed3n t\u00edch (Accrued Expense) l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e1t sinh"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Investopedia.com<\/p>\n<\/div>\n<\/div>\n

Chi ph\u00ed d\u1ed3n t\u00edch<\/font><\/h2>\n

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

Chi ph\u00ed d\u1ed3n t\u00edch<\/b> trong ti\u1ebfng anh l\u00e0 Accrued Expense<\/b> hay Accrued Liabilities.<\/b><\/p>\n

Chi ph\u00ed d\u1ed3n t\u00edch<\/b> l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ch\u1ec9 nh\u1eefng kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean s\u1ed5 s\u00e1ch tr\u01b0\u1edbc khi n\u00f3 \u0111\u01b0\u1ee3c chi tr\u1ea3. Chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o k\u00ec k\u1ebf to\u00e1n m\u00e0 n\u00f3 ph\u00e1t sinh. V\u00ec chi ph\u00ed d\u1ed3n t\u00edch t\u01b0\u1ee3ng tr\u01b0ng cho ngh\u0129a v\u1ee5 thanh to\u00e1n c\u1ee7a c\u00f4ng ty trong t\u01b0\u01a1ng lai, cho n\u00ean n\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o n\u1ee3 hi\u1ec7n t\u1ea1i tr\u00ean b\u1ea3n c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Chi ph\u00ed d\u1ed3n t\u00edch ch\u1ec9 l\u00e0 m\u1ed9t \u01b0\u1edbc t\u00ednh, th\u01b0\u1eddng s\u1ebd thay \u0111\u1ed5i sau khi b\u00ean nh\u00e0 cung c\u1ea5p g\u1eedi h\u00f3a \u0111\u01a1n.<\/p>\n

Hi\u1ec3u r\u00f5 v\u1ec1 chi ph\u00ed d\u1ed3n t\u00edch<\/font><\/h3>\n

M\u1ed9t v\u00ed d\u1ee5 c\u1ee7a chi ph\u00ed d\u1ed3n t\u00edch l\u00e0 khi c\u00f4ng ty mua h\u00e0ng t\u1eeb ng\u01b0\u1eddi b\u00e1n nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thanh to\u00e1n. Nh\u1eefng d\u1ea1ng kh\u00e1c c\u1ee7a chi ph\u00ed d\u1ed3n t\u00edch bao g\u1ed3m vi\u1ec7c tr\u1ea3 l\u00e3i cho c\u00e1c kho\u1ea3n n\u1ee3, ph\u00ed b\u1ea3o hi\u1ec3m cho c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, v\u00e0 ph\u00ed thu\u1ebf.\u00a0<\/p>\n

Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p k\u1ec3 tr\u00ean, t\u1ea5t c\u1ea3 chi ph\u00ed \u0111\u1ec1u \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n hay vi\u1ec7c thanh to\u00e1n th\u1ef1c s\u1ef1 n\u00e0o di\u1ec5n ra. L\u01b0\u01a1ng th\u01b0\u1edfng c\u1ee7a nh\u00e2n vi\u00ean c\u0169ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o k\u00ec ph\u00e1t sinh nh\u01b0ng vi\u1ec7c thanh to\u00e1n th\u01b0\u1eddng di\u1ec5n ra v\u00e0o k\u00ec sau \u0111\u00f3.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i c\u1ee7a chi ph\u00ed d\u1ed3n t\u00edch<\/b> l\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b>. Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u00e0 vi\u1ec7c thanh to\u00e1n tr\u01b0\u1edbc ti\u1ec1n mua h\u00e0ng cho nh\u1eefng h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c giao v\u00e0 s\u1eed d\u1ee5ng sau \u0111\u00f3. Trong khi chi ph\u00ed d\u1ed3n t\u00edch \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u1ea7n n\u1ee3 th\u00ec chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o ph\u1ea7n t\u00e0i s\u1ea3n trong b\u1ea3n c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e1t sinh<\/font><\/h3>\n

Theo ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e1t sinh<\/b>, chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay khi ch\u00fang ph\u00e1t sinh d\u00f9 \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n hay ch\u01b0a. Ngo\u1ea1i tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p nh\u1eefng chi ph\u00ed l\u1edbn, th\u01b0\u1eddng th\u00ec c\u00e1c c\u00f4ng ty s\u1ebd kh\u00f4ng ghi nh\u1eadn chi ph\u00ed d\u1ed3n t\u00edch v\u00ec ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e1t sinh y\u00eau c\u1ea7u r\u1ea5t nhi\u1ec1u c\u00f4ng vi\u1ec7c ghi nh\u1eadn s\u1ed5 s\u00e1ch.<\/p>\n

M\u1eb7c d\u00f9 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e1t sinh \u0111\u00f2i h\u1ecfi m\u1ed9t l\u1ef1c l\u01b0\u1ee3ng nh\u00e2n c\u00f4ng l\u1edbn v\u00ec c\u1ea7n ph\u1ea3i ghi nh\u1eadn nhi\u1ec1u h\u01a1n, nh\u01b0ng \u0111\u00e2y l\u1ea1i l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p gi\u00fap \u01b0\u1edbc l\u01b0\u1ee3ng ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u1ee7a c\u00f4ng ty trong k\u00ec. M\u1ed9t b\u1ee9c tranh chi ti\u1ebft h\u01a1n nh\u01b0 v\u1eady s\u1ebd gi\u00fap ng\u01b0\u1eddi xem b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i c\u1ee7a c\u00f4ng ty v\u00e0 d\u1ef1 b\u00e1o t\u01b0\u01a1ng lai.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e1t sinh<\/b> kh\u00e1c v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/b>. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t ch\u1ec9 ghi nh\u1eadn nh\u1eefng giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n ti\u1ec1n. Th\u01b0\u1eddng th\u00ec ph\u01b0\u01a1ng ph\u00e1p n\u00e0y s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn l\u1ee3i nhu\u1eadn qu\u00e1 cao ho\u1eb7c qu\u00e1 th\u1ea5p.<\/p>\n

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

\n Chi ph\u00ed d\u1ed3n t\u00edch (ti\u1ebfng Anh: Accrued Expense) l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ch\u1ec9 nh\u1eefng kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean s\u1ed5 s\u00e1ch tr\u01b0\u1edbc khi n\u00f3 \u0111\u01b0\u1ee3c chi tr\u1ea3.\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\/34268"}],"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=34268"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34268\/revisions"}],"predecessor-version":[{"id":67934,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34268\/revisions\/67934"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}