{"id":34326,"date":"2023-12-08T03:57:44","date_gmt":"2023-12-08T03:57:44","guid":{"rendered":"https:\/\/masterskills.org\/blog\/khau-hao-luy-ke-accumulated-depreciation-la-gi-nhung-dieu-can-luu-y.html"},"modified":"2023-12-23T20:56:45","modified_gmt":"2023-12-23T13:56:45","slug":"khau-hao-luy-ke-accumulated-depreciation-la-gi-nhung-dieu-can-luu-y","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/khau-hao-luy-ke-accumulated-depreciation-la-gi-nhung-dieu-can-luu-y.html","title":{"rendered":"Kh\u1ea5u hao l\u0169y k\u1ebf (Accumulated depreciation) l\u00e0 g\u00ec? Nh\u1eefng \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Investopedia.com<\/p>\n<\/div>\n<\/div>\n

Kh\u1ea5u hao l\u0169y k\u1ebf<\/font><\/h2>\n

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

Kh\u1ea5u hao l\u0169y k\u1ebf<\/b>\u00a0trong ti\u1ebfng Anh l\u00e0 Accumulated depreciation<\/b>.<\/p>\n

Kh\u1ea5u hao l\u0169y k\u1ebf<\/b> l\u00e0 s\u1ef1 t\u00edch l\u0169y kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n cho \u0111\u1ebfn m\u1ed9t th\u1eddi \u0111i\u1ec3m n\u1eb1m trong v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng. Kh\u1ea5u hao l\u0169y k\u1ebf l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n contra<\/i> t\u00e0i s\u1ea3n, \u0111\u01b0\u1ee3c ghi v\u00e0o b\u00ean c\u00f3 v\u00e0 l\u00e0m gi\u1ea3m t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/p>\n

Hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u1ea5u hao l\u0169y k\u1ebf<\/font><\/h3>\n

Theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p n\u1eb1m trong nh\u1eefng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP), chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u00f9ng v\u1edbi k\u00ec m\u00e0 kho\u1ea3n doanh thu li\u00ean quan ph\u00e1t sinh. B\u1eb1ng kh\u1ea5u hao, doanh nghi\u1ec7p s\u1ebd ghi nh\u1eadn m\u1ed9t ph\u1ea7n c\u1ee7a gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u1ed1n l\u00e0 m\u1ed9t chi ph\u00ed v\u00e0o m\u1ed7i n\u0103m trong su\u1ed1t v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. Ngh\u0129a l\u00e0 v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u1ed1n m\u1ed7i n\u0103m \u0111\u1ec3 t\u1ea1o ra doanh thu th\u00ec chi ph\u00ed s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3 c\u0169ng \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/p>\n

Kh\u1ea5u hao l\u0169y k\u1ebf<\/b> l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u00e3 kh\u1ea5u hao c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m. V\u00e0o m\u1ed7i k\u00ec, ph\u1ea7n chi ph\u00ed kh\u1ea5u hao trong k\u00ec s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o m\u1ee5c kh\u1ea5u hao l\u0169y k\u1ebf \u0111\u1ea7u k\u00ec. Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a chi ph\u00ed ban \u0111\u1ea7u tr\u1eeb cho kh\u1ea5u hao l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. V\u00e0o cu\u1ed1i v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n s\u1ebd b\u1eb1ng v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n

Khi ghi nh\u1eadn kh\u1ea5u hao v\u00e0o s\u1ed5 c\u00e1i chung, doanh nghi\u1ec7p s\u1ebd ghi n\u1ee3 kho\u1ea3n chi ph\u00ed kh\u1ea5u hao v\u00e0 ghi c\u00f3 ph\u1ea7n kh\u1ea5u hao l\u0169y k\u1ebf. Chi ph\u00ed kh\u1ea5u hao s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u1ea3n\u00a0b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh\u00a0trong k\u00ec m\u00e0 n\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn. Kh\u1ea5u hao l\u0169y k\u1ebf \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u00ean d\u01b0\u1edbi ph\u1ea7n t\u00e0i s\u1ea3n v\u1ed1n c\u00f3 li\u00ean quan. Kh\u1ea5u hao l\u0169y k\u1ebf s\u1ebd t\u0103ng d\u1ea7n theo th\u1eddi gian do vi\u1ec7c c\u1ed9ng th\u00eam chi ph\u00ed kh\u1ea5u hao ghi nh\u1eadn qua t\u1eebng k\u00ec.<\/p>\n

L\u01b0u \u00fd<\/font><\/h3>\n

Theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng, chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch t\u00ecm gi\u00e1 tr\u1ecb kh\u1ea5u hao c\u0103n b\u1ea3n c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. Gi\u00e1 tr\u1ecb kh\u1ea5u hao c\u0103n b\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y chi ph\u00ed ban \u0111\u1ea7u tr\u1eeb cho gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n. Sau \u0111\u00f3, gi\u00e1 tr\u1ecb kh\u1ea5u hao c\u0103n b\u1ea3n c\u1ee7a t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c chia cho s\u1ed1 n\u0103m trong v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u1ec3 t\u00ecm ra chi ph\u00ed kh\u1ea5u hao m\u1ed7i k\u00ec. Trong \u0111\u00f3:<\/p>\n

\u2022 Chi ph\u00ed ban \u0111\u1ea7u: l\u00e0 chi ph\u00ed b\u1ecf ra \u0111\u1ec3 mua t\u00e0i s\u1ea3n<\/p>\n

\u2022 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i: l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u1edf cu\u1ed1i v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n, c\u0169ng c\u00f3 th\u1ec3 l\u00e0 gi\u00e1 tr\u1ecb b\u00e1n l\u1ea1i<\/p>\n

\u2022 V\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng: l\u00e0 s\u1ed1 n\u0103m s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n d\u1ef1 ki\u1ebfn<\/p>\n

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

\n Kh\u1ea5u hao l\u0169y k\u1ebf (ti\u1ebfng Anh: Accumulated depreciation) l\u00e0 s\u1ef1 t\u00edch l\u0169y kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n cho \u0111\u1ebfn m\u1ed9t th\u1eddi \u0111i\u1ec3m n\u1eb1m trong v\u00f2ng \u0111\u1eddi s\u1eed d\u1ee5ng.\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\/34326"}],"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=34326"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34326\/revisions"}],"predecessor-version":[{"id":67968,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34326\/revisions\/67968"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}