{"id":34272,"date":"2023-12-08T03:55:06","date_gmt":"2023-12-08T03:55:06","guid":{"rendered":"https:\/\/masterskills.org\/blog\/khau-hao-amortization-hoac-depreciation-la-gi-phan-biet-khai-niem-amortization-va-depreciation.html"},"modified":"2023-12-23T20:56:21","modified_gmt":"2023-12-23T13:56:21","slug":"khau-hao-amortization-hoac-depreciation-la-gi-phan-biet-khai-niem-amortization-va-depreciation","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/khau-hao-amortization-hoac-depreciation-la-gi-phan-biet-khai-niem-amortization-va-depreciation.html","title":{"rendered":"Kh\u1ea5u hao (Amortization ho\u1eb7c Depreciation) l\u00e0 g\u00ec? Ph\u00e2n bi\u1ec7t kh\u00e1i ni\u1ec7m Amortization v\u00e0 Depreciation"},"content":{"rendered":"
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(Ngu\u1ed3n: educba.com)<\/p>\n<\/div>\n<\/div>\n

Kh\u1ea5u hao\u00a0<\/font><\/h2>\n

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

Kh\u1ea5u hao<\/b>\u00a0l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 d\u1ea7n chi ph\u00ed c\u1ee7a t\u00e0i s\u1ea3n kinh doanh theo t\u1eebng n\u0103m trong su\u1ed1t v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.\u00a0<\/p>\n

Trong ti\u1ebfng Anh, c\u1ea3 hai kh\u00e1i ni\u1ec7m Amortization<\/b> v\u00e0 Depreciation<\/b> \u0111\u1ec1u l\u00e0 kh\u1ea5u hao<\/b>. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh gi\u1eefa ch\u00fang li\u00ean quan \u0111\u1ebfn vi\u1ec7c\u00a0lo\u1ea1i t\u00e0i s\u1ea3n\u00a0n\u00e0o \u0111ang \u0111\u01b0\u1ee3c kh\u1ea5u hao.<\/p>\n

Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh (Amortization) <\/font><\/h3>\n

Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/b>\u00a0\u2013 danh t\u1eeb, trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi b\u1eb1ng t\u1eeb\u00a0Amortization<\/b>.<\/p>\n

Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 d\u1ea7n chi ph\u00ed s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n trong su\u1ed1t v\u00f2ng \u0111\u1eddi c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 lo\u1ea1i t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i t\u00e0i s\u1ea3n hi\u1ec7n v\u1eadt (physical assets). Nh\u1eefng v\u00ed d\u1ee5 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0:<\/p>\n

\u2022 B\u1eb1ng s\u00e1ng ch\u1ebf v\u00e0 th\u01b0\u01a1ng hi\u1ec7u<\/p>\n

\u2022 Th\u1ecfa thu\u1eadn nh\u01b0\u1ee3ng quy\u1ec1n<\/p>\n

\u2022 C\u00e1c c\u00f4ng th\u1ee9c \u0111\u1ed9c quy\u1ec1n, b\u1ea3n quy\u1ec1n<\/p>\n

\u2022 Chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu t\u0103ng v\u1ed1n<\/p>\n

\u2022 Chi ph\u00ed t\u1ed5 ch\u1ee9c, chi ph\u00ed khai l\u1eadp<\/p>\n

Kh\u00f4ng gi\u1ed1ng nh\u01b0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng. Ngh\u0129a l\u00e0 qua m\u1ed7i giai \u0111o\u1ea1n trong v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n, m\u1ed9t kho\u1ea3n chi ph\u00ed b\u1eb1ng nhau s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Ngo\u00e0i ra, nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c kh\u1ea5u hao th\u01b0\u1eddng s\u1ebd kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb b\u00e1n l\u1ea1i hay gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i gi\u1ed1ng nh\u01b0 khi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/p>\n

Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (Depreciation) <\/font><\/h3>\n

Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/b>\u00a0\u2013 danh t\u1eeb, ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi b\u1eb1ng t\u1eeb\u00a0Depreciation<\/b>.<\/p>\n

Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong su\u1ed1t v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hay t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 lo\u1ea1i t\u00e0i s\u1ea3n hi\u1ec7n v\u1eadt c\u00f3 th\u1ec3 s\u1edd th\u1ea5y \u0111\u01b0\u1ee3c. M\u1ed9t v\u00e0i v\u00ed d\u1ee5 v\u1ec1 nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c kh\u1ea5u hao l\u00e0:<\/p>\n

\u2022 Nh\u00e0 c\u1eeda<\/p>\n

\u2022 Trang thi\u1ebft b\u1ecb<\/p>\n

\u2022 N\u1ed9i th\u1ea5t v\u0103n ph\u00f2ng<\/p>\n

\u2022 Xe c\u1ed9<\/p>\n

\u2022 \u0110\u1ea5t \u0111ai<\/p>\n

\u2022 M\u00e1y m\u00f3c<\/p>\n

V\u00ec t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh th\u01b0\u1eddng c\u00f3 m\u1ed9t gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u1edf cu\u1ed1i v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng, cho n\u00ean ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y chi ph\u00ed ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 tr\u1eeb \u0111i chi ph\u00ed c\u00f2n l\u1ea1i (ho\u1eb7c chi ph\u00ed b\u00e1n l\u1ea1i).\u00a0<\/p>\n

M\u1ed9t s\u1ef1 kh\u00e1c bi\u1ec7t n\u1eefa l\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u qua h\u1eb1ng n\u0103m d\u1ef1a theo v\u00f2ng \u0111\u1eddi d\u1ef1 ki\u1ebfn c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. N\u00f3i c\u00e1ch kh\u00e1c, kho\u1ea3n chi ph\u00ed kh\u1ea5u hao h\u00e0ng n\u0103m l\u00e0 m\u1ed9t kho\u1ea3n gi\u1ea3m tr\u1eeb thu\u1ebf cho doanh nghi\u1ec7p \u0111\u1ebfn khi h\u1ebft v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng d\u1ef1 ki\u1ebfn c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n

V\u00ed d\u1ee5, m\u1ed9t t\u00f2a nh\u00e0 v\u0103n ph\u00f2ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u n\u0103m tr\u01b0\u1edbc khi ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 b\u1ecb b\u00e1n \u0111i. Chi ph\u00ed s\u1eed d\u1ee5ng t\u00f2a nh\u00e0 \u0111\u00f3 \u0111\u01b0\u1ee3c chia \u0111\u1ec1u ra theo s\u1ed1 n\u0103m s\u1eed d\u1ee5ng d\u1ef1 ki\u1ebfn c\u1ee7a n\u00f3, v\u00e0 t\u1eebng ph\u1ea7n c\u1ee7a chi ph\u00ed \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o m\u1ed7i n\u0103m.<\/p>\n

M\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh, ngh\u0129a l\u00e0 m\u1ed9t ph\u1ea7n l\u1edbn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o nh\u1eefng n\u0103m \u0111\u1ea7u ti\u00ean s\u1eed d\u1ee5ng. V\u00ed d\u1ee5, xe c\u1ed9 th\u01b0\u1eddng \u0111\u01b0\u1ee3c kh\u1ea5u hao b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh.<\/p>\n

L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t <\/font><\/h3>\n

S\u1ef1 hao c\u1ea1n<\/b>\u00a0– danh t\u1eeb, ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi b\u1eb1ng t\u1eeb\u00a0Depletion<\/b>.<\/p>\n

S\u1ef1 hao c\u1ea1n<\/b> l\u00e0 m\u1ed9t c\u00e1ch kh\u00e1c \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed c\u1ee7a t\u00e0i s\u1ea3n kinh doanh. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean theo th\u1eddi gian. V\u00ed d\u1ee5, m\u1ed9t gi\u1ebfng d\u1ea7u th\u01b0\u1eddng s\u1ebd c\u00f3 th\u1eddi gian khai th\u00e1c h\u1eefu h\u1ea1n tr\u01b0\u1edbc khi c\u1ea1n ki\u1ec7t. V\u00ec v\u1eady, chi ph\u00ed thi\u1ebft l\u1eadp gi\u1ebfng d\u1ea7u s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u trong th\u1eddi gian s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh c\u1ee7a gi\u1ebfng d\u1ea7u.<\/p>\n

Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh v\u00e0 s\u1ef1 hao c\u1ea1n l\u00e0 ba d\u1ea1ng chi ph\u00ed phi ti\u1ec1n m\u1eb7t v\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i chi ti\u00eau ti\u1ec1n m\u1eb7t \u0111\u1ec3 h\u1ea1ch to\u00e1n nh\u1eefng chi ph\u00ed n\u00e0y. C\u0169ng c\u1ea7n l\u01b0u \u00fd r\u1eb1ng t\u1ea1i m\u1ed9t v\u00e0i qu\u1ed1c gia, v\u00ed d\u1ee5 nh\u01b0 Canada, kh\u00e1i ni\u1ec7m Amortization v\u00e0 Depreciation c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay th\u1ebf cho nhau \u0111\u1ec3 ch\u1ec9 c\u1ea3 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh.<\/p>\n

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

\n Kh\u1ea5u hao (ti\u1ebfng Anh: Amortization ho\u1eb7c Depreciation) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 d\u1ea7n chi ph\u00ed c\u1ee7a t\u00e0i s\u1ea3n kinh doanh theo t\u1eebng n\u0103m trong su\u1ed1t v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.\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\/34272"}],"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=34272"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34272\/revisions"}],"predecessor-version":[{"id":67937,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34272\/revisions\/67937"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}