{"id":34276,"date":"2023-12-08T03:55:18","date_gmt":"2023-12-08T03:55:18","guid":{"rendered":"https:\/\/masterskills.org\/blog\/no-ngan-han-khong-chiu-lai-non-interest-bearing-current-liability-nibcl-la-gi-vi-du-ve-nibcl.html"},"modified":"2023-12-23T20:56:21","modified_gmt":"2023-12-23T13:56:21","slug":"no-ngan-han-khong-chiu-lai-non-interest-bearing-current-liability-nibcl-la-gi-vi-du-ve-nibcl","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/no-ngan-han-khong-chiu-lai-non-interest-bearing-current-liability-nibcl-la-gi-vi-du-ve-nibcl.html","title":{"rendered":"N\u01a1\u0323 ng\u0103\u0301n ha\u0323n kh\u00f4ng chi\u0323u la\u0303i (Non-Interest-Bearing Current Liability &#8211; NIBCL) la\u0300 gi\u0300? Vi\u0301 du\u0323 v\u00ea\u0300 NIBCL"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p><i>Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Fbparts.com<\/i><\/p>\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">N\u01a1\u0323 ng\u0103\u0301n ha\u0323n kh\u00f4ng chi\u0323u la\u0303i<\/font><\/h2>\n<p><b>Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n<p><b>N\u01a1\u0323 ng\u0103\u0301n ha\u0323n kh\u00f4ng chi\u0323u la\u0303i <\/b>trong ti\u00ea\u0301ng Anh la\u0300 <b>Non-Interest-Bearing Current Liability, <\/b>vi\u1ebft t\u1eaft l\u00e0\u00a0<b>NIBCL.<\/b><\/p>\n<p><b>N\u01a1\u0323 ng\u0103\u0301n ha\u0323n kh\u00f4ng chi\u0323u la\u0303i (NIBCL) <\/b>l\u00e0 m\u1ed9t khoa\u0309n n\u1ee3 m\u00e0 m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c m\u1ed9t c\u00f4ng ty ph\u1ea3i tr\u1ea3 trong n\u0103m d\u01b0\u01a1ng l\u1ecbch &#8211; bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 ca\u0301c kho\u1ea3n ph\u1ea3i tr\u1ea3, trong \u0111\u00f3 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng co\u0301 y\u00eau c\u1ea7u thanh to\u00e1n l\u00e3i. Tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c NIBCL \u0111\u01b0\u1ee3c \u0111\u1eb7t  d\u01b0\u1edbi c\u1ed9t tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00ed, \u0111\u01b0\u1ee3c \u0111\u1ec7 tr\u00ecnh c\u1ee5 th\u1ec3 trong ph\u1ea7n N\u1ee3 ng\u0103\u0301n ha\u0323n.<\/p>\n<p>N\u1ee3 ng\u1eafn h\u1ea1n l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n c\u1ee7a m\u1ed9t c\u00f4ng ty co\u0301 th\u01a1\u0300i gian \u0111\u00e1o h\u1ea1n trong v\u00f2ng m\u1ed9t n\u0103m ho\u1eb7c trong m\u1ed9t chu ki\u0300 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng. M\u1ed9t chu  ki\u0300 ho\u1ea1t \u0111\u1ed9ng, c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chu ki\u0300 chuy\u1ec3n \u0111\u1ed5i ti\u1ec1n m\u1eb7t, l\u00e0 th\u1eddi gian m\u1ed9t c\u00f4ng  ty ph\u1ea3i giao di\u0323ch h\u00e0ng t\u1ed3n kho v\u00e0 chuy\u1ec3n \u0111\u1ed5i n\u00f3 th\u00e0nh ti\u1ec1n m\u1eb7t t\u1eeb <span>vi\u1ec7c<\/span> b\u00e1n h\u00e0ng. M\u1ed9t v\u00ed d\u1ee5  v\u1ec1 n\u01a1\u0323 ng\u0103\u0301n ha\u0323n l\u00e0 ti\u1ec1n n\u1ee3 nh\u00e0 cung c\u1ea5p d\u01b0\u1edbi d\u1ea1ng kho\u1ea3n ph\u1ea3i  tr\u1ea3.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">C\u00e1c kho\u1ea3n n\u01a1\u0323 ng\u0103\u0301n ha\u0323n\u00a0<\/font><\/h3>\n<p><b>N\u1ee3 ng\u1eafn h\u1ea1n<\/b> th\u01b0\u1eddng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft b\u1eb1ng t\u00e0i s\u1ea3n ng\u0103\u0301n ha\u0323n, hay la\u0300 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u1ebft trong v\u00f2ng m\u1ed9t n\u0103m. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n bao g\u1ed3m ti\u1ec1n m\u1eb7t  ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ea3i thu, hay l\u00e0 ti\u1ec1n ba\u0301n ha\u0300ng cho kh\u00e1ch h\u00e0ng n\u1ee3. Ti\u0309 l\u1ec7 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n tr\u00ean c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh kh\u1ea3  n\u0103ng c\u1ee7a c\u00f4ng ty \u0111\u1ec3 tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 khi \u0111a\u0301o h\u1ea1n.<\/p>\n<p><b>Kho\u1ea3n ph\u1ea3i tr\u1ea3<\/b> th\u01b0\u1eddng l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n co\u0301 gia\u0301 tri\u0323 l\u1edbn nh\u1ea5t tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ca\u0301c c\u00f4ng ty v\u00e0 n\u00f3 \u0111\u1ea1i di\u1ec7n cho h\u00f3a \u0111\u01a1n\u00a0ch\u01b0a thanh to\u00e1n cho nh\u00e0  cung c\u1ea5p. C\u00e1c c\u00f4ng ty c\u1ed1 g\u1eafng kh\u1edbp ng\u00e0y thanh to\u00e1n \u0111\u1ec3 c\u00e1c kho\u1ea3n  ph\u1ea3i thu c\u1ee7a h\u1ecd \u0111\u01b0\u1ee3c thu tr\u01b0\u1edbc khi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ee7a nh\u00e0 cung c\u1ea5p bi\u0323 \u0111a\u0301o ha\u0323n.<\/p>\n<p>V\u00ed d\u1ee5: m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 c\u00f3 th\u1eddi h\u1ea1n 60 ng\u00e0y cho ti\u1ec1n n\u1ee3  nh\u00e0 cung c\u1ea5p c\u1ee7a h\u1ecd, \u0111i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c ho\u0323 c\u00e2\u0300n y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng c\u1ee7a h\u1ecd ph\u1ea3i tr\u1ea3  trong th\u1eddi h\u1ea1n 30 ng\u00e0y. C\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft b\u1eb1ng  c\u00e1ch t\u1ea1o ra m\u1ed9t kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n m\u1edbi, ch\u1eb3ng h\u1ea1n nh\u01b0 ngh\u0129a v\u1ee5 n\u1ee3 ng\u1eafn h\u1ea1n m\u1edbi.<\/p>\n<h3><font color=\"#3d85c6\"><span style=\"\">V\u00ed d\u1ee5<\/span><\/font><\/h3>\n<p><span style=\"\">Kh\u00f4ng gi\u1ed1ng ca\u0301c khoa\u0309n n\u1ee3 ng\u1eafn h\u1ea1n co\u0301 ch\u1ecbu l\u00e3i nh\u01b0 vay v\u1ed1n l\u01b0u \u0111\u1ed9ng hay n\u1ee3 d\u00e0i h\u1ea1n \u0111\u00ea\u0301n ha\u0323n tra\u0309, c\u00e1c kho\u1ea3n <\/span><b style=\"font-size: 16px;\">n\u1ee3 ng\u1eafn h\u1ea1n kh\u00f4ng ch\u1ecbu l\u00e3i <\/b><span style=\"\">\u0111\u01b0\u1ee3c mi\u1ec5n t\u00e2\u0301t ca\u0309 ca\u0301c kho\u1ea3n l\u00e3i cho nh\u01b0\u0303ng khoa\u0309n n\u01a1\u0323 na\u0300y.<\/span><\/p>\n<p>V\u00ed d\u1ee5 v\u1ec1 N\u01a1\u0323 ng\u0103\u0301n ha\u0323n kh\u00f4ng chi\u0323u la\u0303i:<\/p>\n<p>C\u00f4ng ty Kroger \u0111\u00e3 li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n sau theo N\u1ee3 ng\u1eafn h\u1ea1n  tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n :<\/p>\n<p>&#8211; N\u1ee3 d\u00e0i h\u1ea1n \u0111\u00ea\u0301n ha\u0323n tra\u0309 bao g\u1ed3m ngh\u0129a v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng  thu\u00ea v\u1ed1n v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh<\/p>\n<p>&#8211; Khoa\u0309n pha\u0301i tra\u0309<\/p>\n<p>&#8211; Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng t\u00edch l\u0169y\u00a0<\/p>\n<p>&#8211; Thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c ho\u00e3n l\u1ea1i<\/p>\n<p>C\u00e1c kho\u1ea3n n\u1ee3 kh\u00f4ng ph\u1ea3i ch\u1ecbu l\u00e3i kh\u00e1c, th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c  chia nh\u1ecf trong ca\u0301c ba\u0309n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>(Theo <i>Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            N\u01a1\u0323 ng\u0103\u0301n ha\u0323n kh\u00f4ng chi\u0323u la\u0303i (ti\u00ea\u0301ng Anh: Non-Interest-Bearing Current Liability, vi\u1ebft t\u1eaft: NIBCL) l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 m\u00e0 m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c c\u00f4ng ty ph\u1ea3i tr\u1ea3 trong n\u0103m d\u01b0\u01a1ng l\u1ecbch &#8211; bao g\u1ed3m thu\u1ebf v\u00e0 kho\u1ea3n ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f4ng y\u00eau c\u1ea7u thanh to\u00e1n l\u00e3i.\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\/34276"}],"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=34276"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34276\/revisions"}],"predecessor-version":[{"id":67940,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34276\/revisions\/67940"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}