{"id":34342,"date":"2023-12-08T03:58:53","date_gmt":"2023-12-08T03:58:53","guid":{"rendered":"https:\/\/masterskills.org\/blog\/gia-goc-cua-tai-san-historical-cost-of-assets-la-gi-uu-va-nhuoc-diem-cua-co-so-gia-goc.html"},"modified":"2023-12-23T20:56:46","modified_gmt":"2023-12-23T13:56:46","slug":"gia-goc-cua-tai-san-historical-cost-of-assets-la-gi-uu-va-nhuoc-diem-cua-co-so-gia-goc","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/gia-goc-cua-tai-san-historical-cost-of-assets-la-gi-uu-va-nhuoc-diem-cua-co-so-gia-goc.html","title":{"rendered":"Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n (Historical cost of assets) l\u00e0 g\u00ec? \u01afu v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a c\u01a1 s\u1edf gi\u00e1 g\u1ed1c"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n (Historical cost of assets)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a
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Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Historical cost of assets<\/b>. Gi\u00e1 g\u1ed1c\u00a0c\u1ee7a t\u00e0i s\u1ea3n<\/i> l\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n m\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00e3 tr\u1ea3, ph\u1ea3i tr\u1ea3 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n; ho\u1eb7c t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c khi nh\u1eadn.<\/p>\n

Ph\u00e2n lo\u1ea1i gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n<\/font><\/h3>\n

(1) Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u<\/b><\/p>\n

Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00f9y v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/p>\n

– T\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh tr\u00ean c\u01a1 s\u1edf ph\u00e1t sinh c\u00e1c chi ph\u00ed nh\u01b0 mua ngo\u00e0i (ho\u1eb7c t\u1ef1 s\u1ea3n xu\u1ea5t…): Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ph\u00e1t sinh trong giao d\u1ecbch t\u1ea1o ra t\u00e0i s\u1ea3n (s\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 tr\u1ea3 ho\u1eb7c ph\u1ea3i tr\u1ea3), bao g\u1ed3m c\u00e1c chi ph\u00ed mua (ho\u1eb7c c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t…) v\u00e0 chi ph\u00ed kh\u00e1c th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn t\u00e0i s\u1ea3n.<\/p>\n

– T\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh do thu\u00ea t\u00e0i ch\u00ednh, ho\u1eb7c mua theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm: Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed ho\u1eb7c tr\u1ecb gi\u00e1 hi\u1ec7n t\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u t\u1eeb lu\u1ed3ng ti\u1ec1n t\u01b0\u01a1ng lai.<\/p>\n

– T\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nh\u01b0 trao \u0111\u1ed5i H – H’, nh\u1eadn v\u1ed1n g\u00f3p, \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng, \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3: Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 h\u1ee3p l\u00ed.<\/p>\n

– T\u00e0i s\u1ea3n l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu (cho vay, cho thu\u00ea t\u00e0i ch\u00ednh, b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p…): Gi\u00e1 g\u1ed1c l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu g\u1ed1c, l\u00e0 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u.<\/p>\n

– T\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh d\u01b0\u1edbi d\u1ea1ng c\u00e1c kho\u1ea3n ti\u1ec1n kh\u00e1c v\u1edbi \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n: Gi\u00e1 g\u1ed1c l\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n ti\u1ec1n theo t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/p>\n

\u0110\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c, vi\u1ec7c ghi nh\u1eadn v\u00e0 ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n theo gi\u00e1 g\u1ed1c s\u1ebd ti\u1ebfp t\u1ee5c duy tr\u00ec \u1edf c\u00e1c th\u1eddi \u0111i\u1ec3m t\u00ednh gi\u00e1 sau ghi nh\u1eadn ban \u0111\u1ea7u v\u00e0 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n.<\/p>\n

(2) Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m sau ghi nh\u1eadn ban \u0111\u1ea7u<\/b><\/p>\n

Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n gi\u1ea3m \u0111i do qu\u00e1 tr\u00ecnh ti\u00eau d\u00f9ng v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb (d\u00f9ng ti\u1ec1n \u0111\u1ec3 tr\u1ea3 n\u1ee3, xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u1eabn \u0111\u1ebfn hao m\u00f2n…) ho\u1eb7c gi\u1ea3m n\u1ee3 ph\u1ea3i thu do thu h\u1ed3i n\u1ee3…<\/p>\n

K\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3m \u0111i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3 tr\u00ean c\u01a1 s\u1edf s\u1eed d\u1ee5ng lo\u1ea1i gi\u00e1 v\u00e0 k\u0129 thu\u1eadt t\u00ednh gi\u00e1 th\u00edch h\u1ee3p. Gi\u00e1 g\u1ed1c t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m sau ghi nh\u1eadn ban \u0111\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 g\u1ed1c c\u1ee7a n\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u.<\/p>\n

(3) Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/b><\/p>\n

Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 g\u1ed1c t\u00e0i s\u1ea3n \u0111\u1ea7u k\u00ec, gi\u00e1 g\u1ed1c t\u00e0i s\u1ea3n t\u0103ng trong k\u00ec v\u00e0 gi\u00e1 g\u1ed1c t\u00e0i s\u1ea3n gi\u1ea3m trong k\u00ec theo c\u00f4ng th\u1ee9c:<\/p>\n

Gi\u00e1 g\u1ed1c t\u00e0i s\u1ea3n cu\u1ed1i k\u00ec = Gi\u00e1 g\u1ed1c t\u00e0i s\u1ea3n \u0111\u1ea7u k\u00ec + Gi\u00e1 g\u1ed1c t\u00e0i s\u1ea3n t\u0103ng trong k\u00ec – Gi\u00e1 g\u1ed1c t\u00e0i s\u1ea3n gi\u1ea3m trong k\u00ec<\/p>\n

\u01afu \u0111i\u1ec3m<\/font><\/h3>\n

C\u01a1 s\u1edf gi\u00e1 g\u1ed1c c\u00f3 c\u00e1ch ti\u1ebfp c\u1eadn \u0111\u01a1n gi\u1ea3n, \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c t\u00ednh th\u00edch h\u1ee3p v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a th\u00f4ng tin k\u1ebf to\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng.\u00a0<\/p>\n

H\u1ea1n ch\u1ebf<\/font><\/h3>\n

B\u00ean c\u1ea1nh \u01b0u \u0111i\u1ec3m k\u1ec3 tr\u00ean c\u01a1 s\u1edf gi\u00e1 g\u1ed1c c\u00f3 h\u1ea1n ch\u1ebf l\u00e0 cung c\u1ea5p th\u00f4ng tin qu\u00e1 kh\u1ee9 n\u00ean kh\u00f4ng th\u00edch h\u1ee3p v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh trong t\u00ecnh h\u00ecnh kinh doanh hi\u1ec7n t\u1ea1i theo n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n (ti\u1ebfng Anh: Historical cost of assets) l\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n m\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00e3 tr\u1ea3, ph\u1ea3i tr\u1ea3 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n; ho\u1eb7c t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c khi nh\u1eadn.\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\/34342"}],"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=34342"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34342\/revisions"}],"predecessor-version":[{"id":67977,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34342\/revisions\/67977"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}