{"id":34303,"date":"2023-12-08T03:56:26","date_gmt":"2023-12-08T03:56:26","guid":{"rendered":"https:\/\/masterskills.org\/blog\/dong-tien-ke-toan-accounting-currency-la-gi-dac-diem-va-vi-du.html"},"modified":"2023-12-23T20:56:23","modified_gmt":"2023-12-23T13:56:23","slug":"dong-tien-ke-toan-accounting-currency-la-gi-dac-diem-va-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/dong-tien-ke-toan-accounting-currency-la-gi-dac-diem-va-vi-du.html","title":{"rendered":"\u0110\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n (Accounting Currency) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode noCaption\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"NLPlaceholderShow\">\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u0110\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>\u0110\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 <b>accounting currency<\/b>.<\/p>\n<p><b>\u0110\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n<\/b> l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi ghi l\u1ea1i c\u00e1c giao d\u1ecbch trong s\u1ed5 s\u00e1ch ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f4ng ty. N\u00f3 c\u0169ng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o.<\/p>\n<p>\u0110\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n kh\u00f4ng nh\u1ea5t thi\u1ebft gi\u1ed1ng v\u1edbi ti\u1ec1n t\u1ec7 ch\u1ee9c n\u0103ng ho\u1eb7c ti\u1ec1n t\u1ec7 giao d\u1ecbch, \u0111\u1ed3ng ti\u1ec1n m\u00e0 c\u00f4ng ty b\u00e1n s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh. Th\u00f4ng th\u01b0\u1eddng, \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n c\u00f3 c\u00f9ng m\u1ec7nh gi\u00e1 ti\u1ec1n t\u1ec7 v\u1edbi lo\u1ea1i ti\u1ec1n t\u1ec7 \u0111\u1ecba ph\u01b0\u01a1ng, n\u01a1i m\u00e0 c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n<\/font><\/h3>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i qu\u1ea3n l\u00ed nhi\u1ec1u lo\u1ea1i ti\u1ec1n t\u1ec7, s\u1ef1 t\u00e1c \u0111\u1ed9ng l\u1eabn nhau gi\u1eefa t\u1ef7 gi\u00e1 ngo\u1ea1i h\u1ed1i v\u00e0 t\u1ef7 gi\u00e1 chuy\u1ec3n \u0111\u1ed5i c\u00f3 th\u1ec3 khi\u1ebfn vi\u1ec7c b\u1ea3o qu\u1ea3n s\u1ed5 s\u00e1ch tr\u1edf th\u00e0nh m\u1ed9t t\u00e1c v\u1ee5 ph\u1ee9c t\u1ea1p. V\u00ec th\u1ebf \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch b\u1eb1ng n\u1ed9i t\u1ec7, bao g\u1ed3m c\u1ea3 c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng \u1edf c\u00e1c qu\u1ed1c gia c\u00f3 \u0111\u1ed3ng ti\u1ec1n ch\u00ednh, ch\u1eb3ng h\u1ea1n nh\u01b0 \u0111\u00f4 la M\u1ef9, Euro ho\u1eb7c b\u1ea3ng Anh, \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u00ednh l\u00e0 \u0111\u1ed3ng ti\u1ec1n c\u1ee7a n\u01b0\u1edbc \u0111\u00f3. C\u00e1c c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c th\u1ecb tr\u01b0\u1eddng nh\u1ecf h\u01a1n, v\u1edbi \u0111\u1ed3ng ti\u1ec1n ph\u1ee5 s\u1ebd c\u00f3 th\u1ec3 c\u00f3 m\u1ed9t lo\u1ea1i ti\u1ec1n k\u1ebf to\u00e1n trong n\u01b0\u1edbc v\u00e0 m\u1ed9t lo\u1ea1i ti\u1ec1n giao d\u1ecbch t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">V\u00ed d\u1ee5 v\u1ec1 \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n<\/font><\/h3>\n<p>M\u1ed9t c\u00f4ng ty \u0111i\u1ec7n t\u1eed Nh\u1eadt B\u1ea3n c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i Tokyo c\u00f3 th\u1ec3 s\u1ebd c\u00f3 <b>\u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n<\/b> l\u00e0 \u0111\u1ed3ng y\u00ean, gi\u1ed1ng nh\u01b0 \u0111\u1ed3ng n\u1ed9i t\u1ec7 c\u1ee7a Nh\u1eadt B\u1ea3n n\u01a1i c\u00f4ng ty c\u00f3 tr\u1ee5 s\u1edf v\u00e0 ho\u1ea1t \u0111\u1ed9ng.\u00a0C\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ti\u1ec1n t\u1ec7 c\u1ee7a qu\u1ed1c gia h\u1ecd, ho\u1eb7c n\u1ed9i t\u1ec7, khi ghi l\u1ea1i c\u00e1c giao d\u1ecbch, ngay c\u1ea3 khi vi\u1ec7c b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c qui \u0111\u1ed5i b\u1eb1ng ngo\u1ea1i t\u1ec7.\u00a0M\u1ed9t c\u00f4ng ty Nh\u1eadt B\u1ea3n ti\u1ebfn h\u00e0nh kinh doanh t\u1ea1i Trung Qu\u1ed1c c\u00f3 th\u1ec3 s\u1ebd s\u1eed d\u1ee5ng \u0111\u1ed3ng y\u00ean l\u00e0m \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n, ngay c\u1ea3 khi c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng \u0111\u1ed3ng nh\u00e2n d\u00e2n t\u1ec7.<\/p>\n<p>M\u1ed9t c\u00f4ng ty \u0110\u1ee9c mua linh ki\u1ec7n t\u1eeb H\u00e0n Qu\u1ed1c v\u00e0 Trung Qu\u1ed1c b\u1eb1ng \u0111\u1ed3ng won v\u00e0 nh\u00e2n d\u00e2n t\u1ec7 c\u1ee7a Trung Qu\u1ed1c.\u00a0H\u1ecd b\u00e1n s\u1ea3n ph\u1ea9m c\u1ee7a h\u1ecd \u1edf khu v\u1ef1c \u0111\u1ed3ng euro, Anh v\u00e0 Hoa K\u1ef3 (b\u1eb1ng euro, b\u1ea3ng Anh v\u00e0 \u0111\u00f4 la M\u1ef9), nh\u01b0ng b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch c\u1ee7a h\u1ecd b\u1eb1ng euro \u0111\u1ec3 d\u1ec5 hi\u1ec3u h\u01a1n. Khi \u1ea5y \u0111\u1ed3ng euro \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n.\u00a0<\/p>\n<p>(Theo <i>Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            \u0110\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting Currency) l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi ghi l\u1ea1i c\u00e1c giao d\u1ecbch trong s\u1ed5 s\u00e1ch ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f4ng ty.\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\/34303"}],"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=34303"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34303\/revisions"}],"predecessor-version":[{"id":67954,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34303\/revisions\/67954"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}