{"id":34323,"date":"2023-12-08T03:57:29","date_gmt":"2023-12-08T03:57:29","guid":{"rendered":"https:\/\/masterskills.org\/blog\/du-phong-no-xau-allowance-for-bad-debt-la-gi-nhung-dac-diem-can-luu-y.html"},"modified":"2023-12-23T20:56:45","modified_gmt":"2023-12-23T13:56:45","slug":"du-phong-no-xau-allowance-for-bad-debt-la-gi-nhung-dac-diem-can-luu-y","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/du-phong-no-xau-allowance-for-bad-debt-la-gi-nhung-dac-diem-can-luu-y.html","title":{"rendered":"D\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u (Allowance For Bad Debt) 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: 123rf.com<\/p>\n<\/div>\n<\/div>\n

D\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u<\/font><\/h2>\n

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

D\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u<\/b> hay d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/b>, ti\u1ebfng Anh g\u1ecdi l\u00e0 allowance for bad debt<\/b>\u00a0hay allowance for doubtful accounts<\/b>.\u00a0<\/p>\n

D\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u<\/b> l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n d\u00f9ng \u0111\u1ec3 \u01b0\u1edbc t\u00ednh t\u1ec9 l\u1ec7 n\u1ee3 kh\u00f4ng th\u1ec3 \u0111\u00f2i trong m\u1ed9t danh m\u1ee5c cho vay c\u1ee7a ng\u00e2n h\u00e0ng. Khi ng\u01b0\u1eddi \u0111i vay m\u1ea5t kh\u1ea3 n\u0103ng chi tr\u1ea3, d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u v\u00e0 kho\u1ea3n ph\u1ea3i thu s\u1ebd gi\u1ea3m theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch ho\u1eb7c s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i c\u1ee7a kho\u1ea3n vay.<\/p>\n

D\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/b> c\u00f2n \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn nh\u1eefng kho\u1ea3n ph\u1ea3i thu kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/p>\n

Hi\u1ec3u r\u00f5 v\u1ec1 d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u<\/font><\/h3>\n

Ng\u01b0\u1eddi cho vay ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u<\/b> v\u00ec m\u1ec7nh gi\u00e1 t\u1ed5ng c\u00e1c kho\u1ea3n vay c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ed1 ti\u1ec1n ch\u00ednh x\u00e1c m\u00e0 h\u1ecd s\u1ebd thu v\u1ec1 \u0111\u01b0\u1ee3c sau n\u00e0y, v\u00ec m\u1ed9t ph\u1ea7n c\u00e1c kho\u1ea3n n\u1ee3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c thanh to\u00e1n. Khi ng\u01b0\u1eddi \u0111i vay kh\u00f4ng tr\u1ea3 l\u00e3i hay g\u1ed1c c\u1ee7a m\u1ed9t kho\u1ea3n vay, kho\u1ea3n vay \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ea5t kh\u1ea3 n\u0103ng chi tr\u1ea3. Ph\u01b0\u01a1ng ph\u00e1p d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u \u01b0\u1edbc t\u00ednh nh\u1eefng kho\u1ea3n n\u1ee3 c\u00f3 th\u1ec3 m\u1ea5t kh\u1ea3 n\u0103ng chi tr\u1ea3.<\/p>\n

Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng<\/font><\/h3>\n

Gi\u1ea3 s\u1eed ng\u01b0\u1eddi cho vay c\u00f3 m\u1ed9t danh m\u1ee5c cho vay tr\u1ecb gi\u00e1 100 tri\u1ec7u $, v\u00e0 h\u1ecd s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u. H\u1ecd \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c l\u00e0 2%, t\u01b0\u01a1ng \u1ee9ng v\u1edbi 2 tri\u1ec7u $ c\u1ee7a gi\u00e1 tr\u1ecb cho vay c\u00f3 r\u1ee7i ro m\u1ea5t kh\u1ea3 n\u0103ng chi tr\u1ea3. V\u00ec th\u1ebf, h\u1ecd quy\u1ebft \u0111\u1ecbnh t\u0103ng chi ph\u00ed n\u1ee3 x\u1ea5u trong b\u1ea3n\u00a0b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, v\u00e0 ph\u1ea7n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u gia t\u0103ng th\u00eam 2 tri\u1ec7u $.<\/p>\n

Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u l\u00e0 t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n contra. T\u00e0i kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u s\u1ebd l\u00e0m gi\u1ea3m kho\u1ea3n ph\u1ea3i thu tr\u00ean b\u1ea3n c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Ph\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00e0y gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc bi\u1ebft \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng kho\u1ea3n n\u1ee3 c\u00f3 th\u1ec3 m\u1ea5t kh\u1ea3 n\u0103ng chi tr\u1ea3.<\/p>\n

Ph\u00e2n t\u00edch vi\u1ec7c m\u1ea5t kh\u1ea3 n\u0103ng chi tr\u1ea3<\/font><\/h3>\n

Khi ng\u01b0\u1eddi cho vay x\u00e1c nh\u1eadn m\u1ed9t kho\u1ea3n n\u1ee3 l\u00e0 m\u1ea5t kh\u1ea3 n\u0103ng chi tr\u1ea3, h\u1ecd s\u1ebd gi\u1ea3m \u0111\u1ed3ng th\u1eddi kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u v\u00e0 kho\u1ea3n ph\u1ea3i thu. B\u1edfi v\u00ec m\u1ed9t kho\u1ea3n n\u1ee3 m\u1ea5t kh\u1ea3 n\u0103ng chi tr\u1ea3 th\u00ec kh\u00f4ng c\u00f2n n\u1eb1m trong kho\u1ea3n n\u1ee3 x\u1ea5u \u01b0\u1edbc t\u00ednh n\u1eefa. Sau khi h\u1ea1ch to\u00e1n, c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n s\u1ebd c\u00e2n b\u1eb1ng gi\u1eefa chi ph\u00ed n\u1ee3 x\u1ea5u v\u1edbi s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh trong kho\u1ea3n ph\u1ea3i thu.<\/p>\n

\u0110i\u1ec1u ch\u1ec9nh kho\u1ea3n d\u1ef1 ph\u00f2ng<\/font><\/h3>\n

D\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u<\/b> lu\u00f4n ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n n\u1ee3 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t chi tr\u1ea3 hi\u1ec7n t\u1ea1i, v\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo th\u1eddi gian \u0111\u1ec3 th\u1ec3 hi\u1ec7n gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n \u0111\u00f3. V\u00ed d\u1ee5, n\u1ebfu ng\u01b0\u1eddi cho vay \u01b0\u1edbc t\u00ednh s\u1ebd c\u00f3 2 tri\u1ec7u $ c\u1ee7a kho\u1ea3n cho vay b\u1ecb m\u1ea5t kh\u1ea3 n\u0103ng chi tr\u1ea3, nh\u01b0ng hi\u1ec7n t\u1ea1i d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u l\u00e0 1 tri\u1ec7u $, v\u1eady th\u00ec h\u1ecd ch\u1ec9 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed n\u1ee3 x\u1ea5u v\u00e0 h\u1ea1ch to\u00e1n th\u00eam 1 tri\u1ec7u $ v\u00e0o kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u.<\/p>\n

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

\n D\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u (ti\u1ebfng Anh: Allowance For Bad Debt) hay c\u00f2n \u0111\u01b0\u1ee3c bi\u1ebft l\u00e0 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n d\u00f9ng \u0111\u1ec3 \u01b0\u1edbc t\u00ednh t\u1ec9 l\u1ec7 n\u1ee3 kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c trong m\u1ed9t danh m\u1ee5c cho vay c\u1ee7a ng\u00e2n h\u00e0ng.\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\/34323"}],"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=34323"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34323\/revisions"}],"predecessor-version":[{"id":67965,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34323\/revisions\/67965"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}