{"id":34382,"date":"2023-12-08T04:00:23","date_gmt":"2023-12-08T04:00:23","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-bom-thoi-aggressive-accounting-la-gi.html"},"modified":"2023-12-23T20:56:56","modified_gmt":"2023-12-23T13:56:56","slug":"ke-toan-bom-thoi-aggressive-accounting-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-bom-thoi-aggressive-accounting-la-gi.html","title":{"rendered":"K\u1ebf to\u00e1n b\u01a1m th\u1ed5i (Aggressive Accounting) l\u00e0 g\u00ec?"},"content":{"rendered":"
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K\u1ebf to\u00e1n b\u01a1m th\u1ed5i\u00a0<\/font><\/h2>\n

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

K\u1ebf to\u00e1n b\u01a1m th\u1ed5i<\/b> hay k\u1ebf to\u00e1n c\u1ee9ng<\/b> trong ti\u1ebfng Anh l\u00e0 Aggressive accounting<\/b>.\u00a0<\/p>\n

K\u1ebf to\u00e1n b\u01a1m th\u1ed5i<\/b> \u0111\u1ec1 c\u1eadp \u0111\u1ebfn\u00a0c\u00e1c thao t\u00e1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 ph\u00f3ng \u0111\u1ea1i hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.\u00a0K\u1ebf to\u00e1n b\u01a1m th\u1ed5i g\u1ea7n gi\u1ed1ng v\u1edbi k\u1ebf to\u00e1n s\u00e1ng t\u1ea1o, c\u00f3 ngh\u0129a l\u00e0 m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 tr\u00ec ho\u00e3n ho\u1eb7c che \u0111\u1eady vi\u1ec7c th\u1eeba nh\u1eadn thua l\u1ed7.<\/p>\n

C\u00e1c c\u00f4ng ty tham gia v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n b\u01a1m th\u1ed5i c\u0169ng c\u00f3 th\u1ec3 che \u0111\u1eady chi ph\u00ed v\u00e0 th\u1ed5i ph\u1ed3ng thu nh\u1eadp.\u00a0K\u1ebf to\u00e1n b\u01a1m th\u1ed5i tr\u00e1i ng\u01b0\u1ee3c v\u1edbi\u00a0k\u1ebf to\u00e1n b\u1ea3o th\u1ee7, c\u00f3 nhi\u1ec1u kh\u1ea3 n\u0103ng l\u00e0m gi\u1ea3m hi\u1ec7u su\u1ea5t v\u00e0 do \u0111\u00f3, gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng ty.<\/p>\n

K\u1ebf to\u00e1n b\u01a1m th\u1ed5i c\u00f3 th\u1ec3 \u0111i ch\u1ec7ch kh\u1ecfi tinh th\u1ea7n c\u1ee7a c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u01b0ng v\u1eabn tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.\u00a0M\u1ee5c ti\u00eau \u0111\u1eb1ng sau k\u1ebf to\u00e1n b\u01a1m th\u1ed5i l\u00e0 \u0111\u01b0a ra m\u1ed9t c\u00e1i nh\u00ecn thu\u1eadn l\u1ee3i h\u01a1n v\u1ec1 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty so v\u1edbi nh\u1eefng g\u00ec th\u1ef1c s\u1ef1 x\u1ea3y ra.\u00a0H\u1ea7u h\u1ebft c\u00e1c k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng s\u1eed d\u1ee5ng c\u00e1c k\u0129 thu\u1eadt k\u1ebf to\u00e1n b\u01a1m th\u1ed5i v\u00ec n\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 phi \u0111\u1ea1o \u0111\u1ee9c v\u00e0 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, l\u00e0 b\u1ea5t h\u1ee3p ph\u00e1p.<\/p>\n

C\u00e1c k\u0129 thu\u1eadt k\u1ebf to\u00e1n b\u01a1m th\u1ed5i<\/font><\/h3>\n

K\u1ebf to\u00e1n b\u01a1m th\u1ed5i c\u00f3 th\u1ec3 bao g\u1ed3m t\u1eeb ph\u00f3ng \u0111\u1ea1i thu nh\u1eadp \u0111\u1ebfn l\u00e0m gi\u1ea3m chi ph\u00ed, nh\u01b0ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t v\u00e0i v\u00ed d\u1ee5 v\u1ec1 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c k\u1ebf to\u00e1n b\u01a1m th\u1ed5i.\u00a0<\/p>\n

Doanh thu<\/b><\/p>\n

C\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 ph\u00f3ng \u0111\u1ea1i doanh thu b\u1eb1ng vi\u1ec7c b\u00e1o c\u00e1o t\u1ed5ng doanh thu, ngay c\u1ea3 khi c\u00f3 nh\u1eefng chi ph\u00ed khi\u1ebfn doanh thu b\u1ecb gi\u1ea3m \u0111i. C\u00e1c c\u00f4ng ty c\u0169ng c\u00f3 th\u1ec3 ghi nh\u1eadn doanh thu tr\u01b0\u1edbc khi vi\u1ec7c b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ho\u00e0n t\u1ea5t \u0111\u1ec3 n\u1eafm b\u1eaft n\u00f3 s\u1edbm h\u01a1n.\u00a0<\/p>\n

V\u00ed d\u1ee5: m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 ghi nh\u1eadn doanh thu cho m\u1ed9t l\u1ea7n b\u00e1n trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i so v\u1edbi l\u1ea7n ti\u1ebfp theo \u0111\u1ec3 t\u0103ng thu nh\u1eadp trong n\u0103m nay m\u1eb7c d\u00f9 doanh thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o n\u0103m t\u1edbi.<\/p>\n

T\u00e0i s\u1ea3n ph\u00f3ng \u0111\u1ea1i<\/b><\/p>\n

M\u1ed9t ph\u1ea7n chi ph\u00ed chung c\u1ee7a c\u00f4ng ty nh\u01b0 chi ph\u00ed nh\u00e2n vi\u00ean th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o h\u00e0ng t\u1ed3n kho v\u00ec c\u00f3 chi ph\u00ed gi\u00e1n ti\u1ebfp li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a th\u00e0nh ph\u1ea9m c\u0169ng nh\u01b0 c\u00e1c m\u1eb7t h\u00e0ng trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.\u00a0Vi\u1ec7c ph\u00e2n b\u1ed5 l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho v\u00e0 do \u0111\u00f3, l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a\u00a0gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.\u00a0<\/p>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp g\u1eafn li\u1ec1n v\u1edbi s\u1ea3n xu\u1ea5t, ch\u1eb3ng h\u1ea1n nh\u01b0 lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0 nguy\u00ean li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a.\u00a0N\u1ebfu c\u00e1c c\u00f4ng ty v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u01b0\u1ee3ng chi ph\u00ed \u00e1p d\u1ee5ng cho h\u00e0ng t\u1ed3n kho, n\u00f3 s\u1ebd l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n t\u1ea1i c\u1ee7a c\u00f4ng ty.<\/p>\n

Chi ph\u00ed tr\u1ea3 ch\u1eadm<\/b><\/p>\n

Chi ph\u00ed tr\u1ea3 ch\u1eadm l\u00e0 kho\u1ea3n ph\u00ed m\u00e0 m\u1ed9t c\u00f4ng ty ch\u01b0a ti\u00eau th\u1ee5.\u00a0K\u1ebft qu\u1ea3 l\u00e0, kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ghi l\u1ea1i nh\u01b0 m\u1ed9t t\u00e0i s\u1ea3n cho \u0111\u1ebfn khi n\u00f3 \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5, th\u01b0\u1eddng l\u00e0 \u00edt h\u01a1n m\u1ed9t n\u0103m.\u00a0Khi m\u1eb7t h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5, n\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 m\u1ed9t kho\u1ea3n chi ph\u00ed tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp.\u00a0<\/p>\n

V\u00ed d\u1ee5, ti\u1ec1n thu\u00ea nh\u00e0 s\u1ebd \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 trong th\u00e1ng v\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n.\u00a0Khi thanh to\u00e1n ti\u1ec1n thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i th\u00e1ng, n\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 m\u1ed9t kho\u1ea3n chi ph\u00ed.<\/p>\n

C\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 thao t\u00fang l\u1ee3i nhu\u1eadn c\u1ee7a h\u1ecd b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng c\u00e1c chi ph\u00ed tr\u1ea3 ch\u1eadm b\u1eb1ng c\u00e1ch gi\u1eef ch\u00fang tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n thay v\u00ec \u0111\u01b0a ch\u00fang l\u00ean b\u00e1o c\u00e1o thu nh\u1eadp d\u01b0\u1edbi d\u1ea1ng chi ph\u00ed.\u00a0K\u1ebft qu\u1ea3 s\u1ebd l\u00e0 thu nh\u1eadp r\u00f2ng ho\u1eb7c l\u1ee3i nhu\u1eadn t\u0103ng cao do chi ph\u00ed s\u1ebd th\u1ea5p h\u01a1n so v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n

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

\n K\u1ebf to\u00e1n b\u01a1m th\u1ed5i (ti\u1ebfng Anh: Aggressive Accounting) l\u00e0 nh\u1eefng s\u1ef1 l\u1ef1a ch\u1ecdn c\u00f3 ch\u1ee7 \u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean l\u00fd k\u1ebf to\u00e1n nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 mong mu\u1ed1n.\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\/34382"}],"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=34382"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34382\/revisions"}],"predecessor-version":[{"id":67995,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34382\/revisions\/67995"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}