{"id":34376,"date":"2023-12-08T04:00:04","date_gmt":"2023-12-08T04:00:04","guid":{"rendered":"https:\/\/masterskills.org\/blog\/lam-mem-loi-nhuan-income-smoothing-trong-ke-toan-la-gi.html"},"modified":"2023-12-23T20:56:55","modified_gmt":"2023-12-23T13:56:55","slug":"lam-mem-loi-nhuan-income-smoothing-trong-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/lam-mem-loi-nhuan-income-smoothing-trong-ke-toan-la-gi.html","title":{"rendered":"L\u00e0m m\u1ec1m l\u1ee3i nhu\u1eadn (Income Smoothing) trong k\u1ebf to\u00e1n l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode noCaption\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">L\u00e0m m\u1ec1m l\u1ee3i nhu\u1eadn\u00a0<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>L\u00e0m m\u1ec1m l\u1ee3i nhu\u1eadn<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Income smoothing<\/b>.<\/p>\n<p><b>L\u00e0m m\u1ec1m l\u1ee3i nhu\u1eadn<\/b> l\u00e0 m\u1ed9t d\u1ea1ng c\u1ee7a Earning       Management(qu\u1ea3n l\u00ed l\u1ee3i nhu\u1eadn) \u0111\u01b0\u1ee3c t\u1ea1o ra \u0111\u1ec3 tr\u00e1nh nh\u1eefng l\u00ean xu\u1ed1ng b\u1ea5t th\u01b0\u1eddng c\u1ee7a thu nh\u1eadp, n\u00f3i c\u00e1ch kh\u00e1c l\u00e0 l\u00e0m \u0111\u1eb9p thu nh\u1eadp, ho\u1eb7c l\u00e0m gi\u1ea3m thu nh\u1eadp nh\u1eefng n\u0103m thu nh\u1eadp       cao nh\u1eb1m d\u1ef1 tr\u1eef cho nh\u1eefng n\u0103m thu nh\u1eadp k\u00e9m. <\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">S\u1eed d\u1ee5ng k\u0129 thu\u1eadt l\u00e0m m\u1ec1m l\u1ee3i nhu\u1eadn<\/font><\/h3>\n<p>L\u00e0m m\u1ec1m l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng c\u00e1c k\u0129 thu\u1eadt k\u1ebf to\u00e1n \u0111\u00e1nh l\u1eeba nh\u1eafm san b\u1eb1ng s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a l\u1ee3i nhu\u1eadn r\u00f2ng t\u1eeb giai \u0111o\u1ea1n n\u00e0y sang giai \u0111o\u1ea1n ti\u1ebfp theo. C\u00e1c c\u00f4ng ty th\u01b0\u1eddng r\u1ea5t \u01b0a chu\u1ed9ng th\u1ee7 thu\u1eadt n\u00e0y b\u1edfi v\u00ec c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng s\u1eb5n s\u00e0ng tr\u1ea3 ph\u00ed b\u1ea3o hi\u1ec3m cho c\u00e1c c\u1ed5 phi\u1ebfu c\u00f3 d\u00f2ng thu nh\u1eadp \u1ed5n \u0111\u1ecbnh v\u00e0 c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c.<\/p>\n<p>Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi c\u00e1c c\u1ed5 phi\u1ebfu c\u00f3 l\u1ee3i nhu\u1eadn ph\u1ea3i ch\u1ecbu nhi\u1ec1u bi\u1ebfn \u0111\u1ed9ng h\u01a1n, s\u1ebd b\u1ecb coi l\u00e0 c\u00f3 nhi\u1ec1u r\u1ee7i ro h\u01a1n.\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">V\u00ed d\u1ee5 v\u1ec1 l\u00e0m m\u1ec1m l\u1ee3i nhu\u1eadn\u00a0<\/font><\/h3>\n<p>Nh\u1eefng v\u00ed d\u1ee5 v\u1ec1 k\u0129 thu\u1eadt l\u00e0m m\u1ec1m l\u1ee3i nhu\u1eadn bao g\u1ed3m vi\u1ec7c tr\u00ec ho\u00e3n doanh thu trong m\u1ed9t n\u0103m l\u00e0m \u0103n t\u1ed1t n\u1ebfu n\u0103m sau d\u1ef1 ki\u1ebfn s\u1ebd kh\u00f3 kh\u0103n ho\u1eb7c tr\u00ec ho\u00e3n vi\u1ec7c ghi nh\u1eadn doanh thu trong m\u1ed9t n\u0103m kh\u00f3 kh\u0103n v\u00ec hi\u1ec7u su\u1ea5t d\u1ef1 ki\u1ebfn s\u1ebd c\u1ea3i thi\u1ec7n trong t\u01b0\u01a1ng lai g\u1ea7n.<\/p>\n<p>M\u1eb7c d\u00f9 vi\u1ec7c c\u1ed1 t\u00ecnh l\u00e0m ch\u1eadm vi\u1ec7c ghi nh\u1eadn doanh thu trong nh\u1eefng n\u0103m l\u00e0m \u0103n t\u1ed1t c\u00f3 v\u1ebb tr\u00e1i ng\u01b0\u1ee3c v\u1edbi l\u1ebd th\u01b0\u1eddng, nh\u01b0ng th\u1ef1c t\u1ebf, c\u00e1c th\u1ef1c th\u1ec3 c\u00f3 k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c th\u00ec th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi ph\u00ed v\u1ed1n th\u1ea5p h\u01a1n.\u00a0V\u00ec v\u1eady, n\u00f3 th\u01b0\u1eddng c\u00f3 \u00fd ngh\u0129a cho m\u1ed9t doanh nghi\u1ec7p tham gia v\u00e0o m\u1ed9t s\u1ed1 c\u1ea5p \u0111\u1ed9 qu\u1ea3n l\u00ed k\u1ebf to\u00e1n.\u00a0<\/p>\n<p>M\u1ed9t v\u00ed d\u1ee5 th\u01b0\u1eddng \u0111\u01b0\u1ee3c n\u00eau ra v\u1ec1 l\u00e0m m\u1ec1m l\u1ee3i nhu\u1eadn l\u00e0 c\u00e1c\u00a0kho\u1ea3n d\u1ef1 ph\u00f2ng cho vay\u00a0c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng v\u00ec h\u1ecd c\u00f3 nhi\u1ec1u th\u1eddi gian trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u kho\u1ea3n n\u00e0y.\u00a0C\u00e1c ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 b\u1ecb c\u00e1m d\u1ed7 \u0111\u1ec3 l\u00e0m gi\u1ea3m c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng cho vay h\u00e0ng n\u0103m trong nh\u1eefng n\u0103m c\u00f3 kh\u1ea3 n\u0103ng sinh l\u1eddi th\u1ea5p v\u00e0 c\u00f3 th\u1ec3 c\u00f3 xu h\u01b0\u1edbng v\u01b0\u1ee3t qu\u00e1 ch\u00fang trong c\u00e1c giai \u0111o\u1ea1n c\u00f3 l\u1ee3i nhu\u1eadn cao.<\/p>\n<p>(Theo <i>Investopedia.com<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            L\u00e0m m\u1ec1m l\u1ee3i nhu\u1eadn (ti\u1ebfng Anh: Income Smoothing) \u0111\u01b0\u1ee3c t\u1ea1o ra \u0111\u1ec3 tr\u00e1nh nh\u1eefng l\u00ean xu\u1ed1ng b\u1ea5t th\u01b0\u1eddng c\u1ee7a thu nh\u1eadp, n\u00f3i c\u00e1ch kh\u00e1c l\u00e0 l\u00e0m \u0111\u1eb9p thu nh\u1eadp, ho\u1eb7c l\u00e0m gi\u1ea3m thu nh\u1eadp nh\u1eefng n\u0103m thu nh\u1eadp cao nh\u1eb1m d\u1ef1 tr\u1eef cho nh\u1eefng n\u0103m thu nh\u1eadp k\u00e9m.\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\/34376"}],"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=34376"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34376\/revisions"}],"predecessor-version":[{"id":67992,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34376\/revisions\/67992"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}