{"id":34327,"date":"2023-12-08T03:57:52","date_gmt":"2023-12-08T03:57:52","guid":{"rendered":"https:\/\/masterskills.org\/blog\/doanh-thu-don-tich-accrued-revenue-la-gi-luu-y-khi-ghi-nhan-doanh-thu-don-tich.html"},"modified":"2023-12-23T20:56:45","modified_gmt":"2023-12-23T13:56:45","slug":"doanh-thu-don-tich-accrued-revenue-la-gi-luu-y-khi-ghi-nhan-doanh-thu-don-tich","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/doanh-thu-don-tich-accrued-revenue-la-gi-luu-y-khi-ghi-nhan-doanh-thu-don-tich.html","title":{"rendered":"Doanh thu d\u1ed3n t\u00edch (Accrued Revenue) l\u00e0 g\u00ec? L\u01b0u \u00fd khi ghi nh\u1eadn doanh thu d\u1ed3n t\u00edch"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Investopedia.com<\/p>\n<\/div>\n<\/div>\n

Doanh thu d\u1ed3n t\u00edch<\/font><\/h2>\n

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

Doanh thu d\u1ed3n t\u00edch<\/b> ti\u1ebfng Anh g\u1ecdi l\u00e0 Accrued Revenue.<\/b><\/p>\n

Doanh thu d\u1ed3n t\u00edch<\/b> l\u00e0 kho\u1ea3n doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9 ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n. Doanh thu d\u1ed3n t\u00edch \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 kho\u1ea3ng ph\u1ea3i thu trong b\u1ea3n c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u1eb1m ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n m\u00e0 kh\u00e1ch h\u00e0ng \u0111ang n\u1ee3 c\u00f4ng ty sau khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n

Hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 doanh thu d\u1ed3n t\u00edch<\/font><\/h3>\n

Doanh thu d\u1ed3n t\u00edch<\/b> l\u00e0 s\u1ea3n ph\u1ea9m c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u00e1t sinh, nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu v\u00e0 nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. Nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu \u0111\u00f2i h\u1ecfi c\u00e1c giao d\u1ecbch mang l\u1ea1i doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay trong k\u00ec k\u1ebf to\u00e1n m\u00e0 n\u00f3 ph\u00e1t sinh, d\u00f9 giao d\u1ecbch \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n hay ch\u01b0a. Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ch\u1ee7 tr\u01b0\u01a1ng g\u1eafn li\u1ec1n doanh thu ph\u00e1t sinh trong k\u00ec v\u1edbi kho\u1ea3n chi ph\u00ed ph\u00e1t sinh \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u1ea1o n\u00ean doanh thu \u1ea5y.<\/p>\n

Trong c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung \u2013 GAAP, doanh thu d\u1ed3n t\u00edch \u0111\u01b0\u1ee3c ghi nh\u1eadn khi b\u00ean th\u1ef1c hi\u1ec7n \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh. V\u00ed d\u1ee5, doanh thu s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn khi m\u1ed9t giao d\u1ecbch ho\u00e0n t\u1ea5t v\u00e0 kh\u00e1ch h\u00e0ng \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng c\u1ee7a m\u00ecnh, d\u00f9 kh\u00e1ch h\u00e0ng \u0111\u00e3 thanh to\u00e1n ngay l\u00fac \u0111\u00f3 hay ch\u01b0a.<\/p>\n

Doanh thu d\u1ed3n t\u00edch th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ea5y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5. V\u00ec t\u1ea1i c\u00e1c c\u00f4ng ty n\u00e0y, doanh thu th\u1ef1c nh\u1eadn th\u01b0\u1eddng ch\u1ec9 xu\u1ea5t hi\u1ec7n sau khi vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n t\u1ea5t v\u00e0 vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 s\u1ebd k\u00e9o d\u00e0i v\u00e0i th\u00e1ng. Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t, n\u01a1i m\u00e0 h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c xu\u1ea5t ngay khi giao h\u00e0ng. N\u1ebfu kh\u00f4ng ghi nh\u1eadn doanh thu d\u1ed3n t\u00edch, l\u1ee3i nhu\u1eadn v\u00e0 doanh thu t\u1ea1i \u0111\u00e2y s\u1ebd r\u1ea5t b\u1ea5t th\u01b0\u1eddng, khi\u1ebfn cho gi\u00e1 tr\u1ecb th\u1eadt c\u1ee7a c\u00f4ng ty b\u1ecb hi\u1ec3u nh\u1ea7m.<\/p>\n

Ghi nh\u1eadn doanh thu d\u1ed3n t\u00edch<\/font><\/h3>\n

Doanh thu d\u1ed3n t\u00edch<\/b> \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng m\u1ed9t b\u1ea3n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh. K\u1ebf to\u00e1n vi\u00ean s\u1ebd ghi doanh thu d\u1ed3n t\u00edch v\u00e0o ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a b\u00ean n\u1ee3 v\u00e0 ng\u01b0\u1ee3c l\u1ea1i s\u1ebd ghi v\u00e0o b\u00ean c\u00f3 khi m\u00e0 kho\u1ea3ng doanh thu d\u1ed3n t\u00edch \u0111\u00f3 \u0111\u01b0\u1ee3c thanh to\u00e1n. Doanh thu d\u1ed3n t\u00edch bao g\u1ed3m c\u00e1c kho\u1ea3n m\u1ee5c s\u1ebd kh\u00f4ng xu\u1ea5t hi\u1ec7n trong s\u1ed5 c\u00e1i chung v\u00e0o cu\u1ed1i k\u00ec. Trong m\u1ed9t giao d\u1ecbch, khi m\u1ed9t c\u00f4ng ty ghi nh\u1eadn doanh thu d\u1ed3n t\u00edch, th\u00ec c\u00f4ng ty c\u00f2n l\u1ea1i s\u1ebd ghi nh\u1eadn chi ph\u00ed d\u1ed3n t\u00edch nh\u01b0 m\u1ed9t m\u00f3n n\u1ee3 trong b\u1ea3n c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

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

\n Doanh thu d\u1ed3n t\u00edch (ti\u1ebfng Anh: Accrued Revenue) l\u00e0 kho\u1ea3n doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9 ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n.\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\/34327"}],"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=34327"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34327\/revisions"}],"predecessor-version":[{"id":67969,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34327\/revisions\/67969"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}