{"id":34338,"date":"2023-12-08T03:58:42","date_gmt":"2023-12-08T03:58:42","guid":{"rendered":"https:\/\/masterskills.org\/blog\/co-so-du-lieu-database-la-gi-dac-trung-cua-co-so-du-lieu.html"},"modified":"2023-12-23T20:56:46","modified_gmt":"2023-12-23T13:56:46","slug":"co-so-du-lieu-database-la-gi-dac-trung-cua-co-so-du-lieu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/co-so-du-lieu-database-la-gi-dac-trung-cua-co-so-du-lieu.html","title":{"rendered":"C\u01a1 s\u1edf d\u1eef li\u1ec7u (Database) l\u00e0 g\u00ec? \u0110\u1eb7c tr\u01b0ng c\u1ee7a c\u01a1 s\u1edf d\u1eef li\u1ec7u"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n DEVCLASS<\/p>\n<\/div>\n<\/div>\n

C\u01a1 s\u1edf d\u1eef li\u1ec7u (Database)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

C\u01a1 s\u1edf d\u1eef li\u1ec7u <\/b>trong ti\u1ebfng Anh l\u00e0 Database<\/b>. C\u01a1 s\u1edf d\u1eef li\u1ec7u<\/i> l\u00e0 to\u00e0n b\u1ed9 ngu\u1ed3n t\u01b0 li\u1ec7u \u0111\u1ec3 thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u00e1ch th\u1ee9c kh\u00e1c nhau.<\/p>\n

C\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00e0 to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n m\u1ee5c v\u00e0 th\u00f4ng tin tr\u00ecnh b\u00e0y trong BCTC do Gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c l\u1eadp v\u00e0 c\u00f4ng b\u1ed1 tr\u00ean c\u01a1 s\u1edf c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 c\u00e1c qui \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n

C\u00e1c c\u0103n c\u1ee9 n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 r\u00e0ng ho\u1eb7c c\u00f3 c\u01a1 s\u1edf, c\u00f3 c\u0103n c\u1ee9 \u0111\u1ed1i v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean BCTC.<\/p>\n

\u0110\u1eb7c tr\u01b0ng c\u1ee7a c\u01a1 s\u1edf d\u1eef li\u1ec7u<\/font><\/h3>\n

T\u1eebng b\u1ed9 ph\u1eadn v\u00e0 kho\u1ea3n m\u1ee5c c\u1ea5u th\u00e0nh kh\u00e1c nhau c\u1ee7a BCTC s\u1ebd c\u00f3 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee5 th\u1ec3 kh\u00f4ng gi\u1ed1ng nhau.\u00a0<\/p>\n

Tuy nhi\u00ean, m\u1ed9t c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u1ea3i bao g\u1ed3m c\u00e1c c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh tr\u00ean m\u1ed9t s\u1ed1 kh\u00eda c\u1ea1nh ch\u1ee7 y\u1ebfu.<\/p>\n

Khi thu th\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tu\u00e2n th\u1ee7<\/b>, c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh sau:\u00a0<\/p>\n

–<\/span> S\u1ef1 hi\u1ec7n h\u1eefu: Qui ch\u1ebf ki\u1ec3m so\u00e1t hi\u1ec7n c\u00f3, \u0111ang t\u1ed3n t\u1ea1i.\u00a0<\/p>\n

–<\/span> T\u00ednh hi\u1ec7u l\u1ef1c: Qui ch\u1ebf ki\u1ec3m so\u00e1t \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u l\u1ef1c.\u00a0<\/p>\n

–<\/span> T\u00ednh li\u00ean t\u1ee5c: C\u00e1c qui ch\u1ebf ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c trong k\u00ec<\/span> c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 l\u1eadp.\u00a0<\/p>\n

Khi thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p c\u01a1 b\u1ea3n<\/b>, ki\u1ec3m to\u00e1n quan t\u00e2m \u0111\u1ebfn c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh sau:\u00a0<\/p>\n

–<\/span> S\u1ef1 hi\u1ec7n h\u1eefu: M\u1ecdi kho\u1ea3n t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o v\u00e0 th\u1ef1c t\u1ebf ph\u1ea3i t\u1ed3n t\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3.<\/p>\n

–<\/span> Quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5: T\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n l\u1ee3i (l\u1ee3i \u00edch), c\u00f2n c\u00f4ng n\u1ee3, ngu\u1ed3n v\u1ed1n l\u00e0 ngh\u0129a v\u1ee5, tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/p>\n

–<\/span> S\u1ef1 ph\u00e1t sinh: M\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf hay m\u1ed9t s\u1ef1 ki\u1ec7n kinh t\u1ebf x\u1ea3y ra \u0111\u00e3 \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0o h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o BCTC th\u00ec ph\u1ea3i th\u1ef1c s\u1ef1 l\u00e0 nghi\u1ec7p v\u1ee5 ho\u1eb7c s\u1ef1 ki\u1ec7n kinh t\u1ebf \u0111\u00e3 ph\u00e1t sinh, \u0111\u00e3 k\u1ebft th\u00fac, \u0111\u00e3 ho\u00e0n th\u00e0nh c\u00f3 li\u00ean quan \u0111\u1ebfn th\u1eddi k\u00ec<\/span> b\u00e1o c\u00e1o.<\/p>\n

–<\/span> S\u1ef1 t\u00ednh to\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1:\u00a0<\/p>\n

+ S\u1ef1 \u0111\u00e1nh gi\u00e1: M\u1ecdi kho\u1ea3n t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p theo gi\u00e1 tr\u1ecb th\u00edch h\u1ee3p theo c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh ho\u1eb7c ph\u1ed5 bi\u1ebfn \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.\u00a0<\/p>\n

+ S\u1ef1 t\u00ednh to\u00e1n: C\u00e1c nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n kinh t\u1ebf khi ghi nh\u1eadn ph\u1ea3i theo \u0111\u00fang gi\u00e1 tr\u1ecb ho\u1eb7c tr\u1ecb gi\u00e1 th\u1ef1c c\u1ee7a n\u00f3. C\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u \u0111\u00e3 t\u00ednh to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c v\u1ec1 m\u1eb7t to\u00e1n h\u1ecdc v\u00e0 tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c sai s\u00f3t.<\/p>\n

–<\/span> S\u1ef1 ph\u00e2n lo\u1ea1i v\u00e0 h\u1ea1ch to\u00e1n bao g\u1ed3m c\u00e1c y\u1ebfu t\u1ed1 sau:\u00a0<\/p>\n

+ \u0110\u1ea7y \u0111\u1ee7: To\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, v\u1ed1n, c\u00e1c kho\u1ea3n n\u1ee3, chi ph\u00ed, doanh thu, c\u00e1c ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch \u0111\u00e3 x\u1ea3y ra ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 th\u1ec3 hi\u1ec7n, ph\u1ea3n \u00e1nh tr\u00ean BCTC.<\/p>\n

+ T\u00ednh \u0111\u00fang \u0111\u1eafn: C\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, v\u1ed1n, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, chi ph\u00ed, doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i m\u1ed9t c\u00e1ch \u0111\u00fang \u0111\u1eafn theo y\u00eau c\u1ea7u chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n

+ T\u00ednh \u0111\u00fang k\u00ec<\/span>: C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf v\u00e0 s\u1ef1 ki\u1ec7n kinh t\u1ebf ph\u00e1t sinh ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo nguy\u00ean t\u1eafc d\u1ed3n t\u00edch v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o k\u00ec<\/span> k\u1ebf to\u00e1n m\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u00f3 ph\u00e1t sinh.<\/p>\n

–<\/span> T\u1ed5ng h\u1ee3p v\u00e0 c\u00f4ng b\u1ed1:<\/p>\n

+ T\u1ed5ng h\u1ee3p: S\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ch\u00ednh x\u00e1c v\u00e0 vi\u1ec7c lu\u00e2n chuy\u1ec3n s\u1ed1 li\u1ec7u trong vi\u1ec7c ghi ch\u00e9p gi\u1eefa c\u00e1c s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c sai s\u00f3t, nh\u1ea7m l\u1eabn, \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa c\u00e1c s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, gi\u1eefa s\u1ed5 chi ti\u1ebft v\u00e0 s\u1ed5 t\u1ed5ng h\u1ee3p.<\/p>\n

+ Tr\u00ecnh b\u00e0y, c\u00f4ng b\u1ed1: C\u00e1c ch\u1ec9 ti\u00eau, kho\u1ea3n m\u1ee5c tr\u00ean BCTC ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y v\u00e0 c\u00f4ng b\u1ed1 theo \u0111\u00fang qui \u0111\u1ecbnh v\u00e0 y\u00eau c\u1ea7u c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/p>\n

–<\/span> K\u1ebft qu\u1ea3 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh.<\/p>\n

N\u1ebfu \u0111\u1ed9 tin c\u1eady c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 cao c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng k\u1ebft lu\u1eadn ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 coi \u0111\u00f3 l\u00e0 ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7.<\/p>\n

Tuy nhi\u00ean, trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i ki\u1ec3m to\u00e1n c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean c\u00e1c s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, g\u1ecdi l\u00e0 ki\u1ec3m to\u00e1n c\u01a1 b\u1ea3n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0Nh\u1eefng v\u1ea5n \u0111\u1ec1 chung v\u1ec1 ki\u1ec3m to\u00e1n, T\u1ed5 h\u1ee3p gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u01a1 s\u1edf d\u1eef li\u1ec7u (ti\u1ebfng Anh: Database) l\u00e0 to\u00e0n b\u1ed9 ngu\u1ed3n t\u01b0 li\u1ec7u \u0111\u1ec3 thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u00e1ch th\u1ee9c kh\u00e1c nhau.\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\/34338"}],"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=34338"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34338\/revisions"}],"predecessor-version":[{"id":67975,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34338\/revisions\/67975"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}