{"id":34500,"date":"2023-12-08T04:05:18","date_gmt":"2023-12-08T04:05:18","guid":{"rendered":"https:\/\/masterskills.org\/blog\/no-phai-tra-liabilities-la-gi-cac-loai-no-phai-tra-chu-yeu-trong-bao-cao-tai-chinh.html"},"modified":"2023-12-08T04:05:18","modified_gmt":"2023-12-08T04:05:18","slug":"no-phai-tra-liabilities-la-gi-cac-loai-no-phai-tra-chu-yeu-trong-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/no-phai-tra-liabilities-la-gi-cac-loai-no-phai-tra-chu-yeu-trong-bao-cao-tai-chinh.html","title":{"rendered":"N\u1ee3 ph\u1ea3i tr\u1ea3 (Liabilities) l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 ch\u1ee7 y\u1ebfu trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<p style=\"display: none;\" class=\"\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><img decoding=\"async\" src=\"https:\/\/masterskills.org\/blog\/wp-content\/uploads\/\/12\/debt-15662883411121559264733.jpg\" id=\"img_500ff170-c321-11e9-a29f-d9effc8d3406\" w=\"720\" h=\"720\" alt=\"debt\" title=\"debt\" rel=\"lightbox\" photoid=\"500ff170-c321-11e9-a29f-d9effc8d3406\" type=\"photo\" data-original=\"https:\/\/masterskills.org\/blog\/wp-content\/uploads\/\/12\/debt-15662883411121559264733.jpg\" width=\"\" height=\"\"><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh minh h\u1ecda (ngu\u1ed3n: bitcoinfacile.org)<\/p>\n<\/div>\n<\/div>\n<h2 class=\"\"><font style=\"line-height: 22px; background-color: rgb(255, 255, 255); font-size: 22px;\" color=\"#3d85c6\">N\u1ee3 ph\u1ea3i tr\u1ea3 (Liabilities)<\/font><\/h2>\n<h3 class=\"\"><font style=\"line-height: 18px; background-color: rgb(255, 255, 255); font-size: 18px;\" color=\"#000000\"><b style=\"\">Kh\u00e1i ni\u1ec7m<\/b><\/font><\/h3>\n<p class=\"\"><b>N\u1ee3 ph\u1ea3i tr\u1ea3<\/b> trong ti\u1ebfng Anh g\u1ecdi theo m\u1ed9t s\u1ed1 c\u00e1ch l\u00e0<b> liabilities<\/b> hay\u00a0<b>account payable.<\/b><\/p>\n<p class=\"\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam VAS 01 \u0111\u1ecbnh ngh\u0129a, &#8220;N\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n v\u00e0 giao d\u1ecbch \u0111\u00e3 qua m\u00e0 doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n t\u1eeb c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a m\u00ecnh&#8221;. N\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00f4ng th\u01b0\u1eddng, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng.<\/p>\n<p class=\"\">C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian v\u00e0 gi\u00e1 tr\u1ecb, nh\u01b0 mua h\u00e0ng h\u00f3a ch\u01b0a tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, vay ng\u00e2n h\u00e0ng hay ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean.<\/p>\n<p class=\"\">D\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ch\u01b0a c\u00f3 s\u1ef1 ch\u1eafc h\u1eafn v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian nh\u01b0ng \u0111\u00e3 c\u00f3 nh\u1eefng \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady, c\u00f2n n\u1ee3 ti\u1ec1m t\u00e0ng l\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ch\u01b0a c\u00f3 s\u1ef1 ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian, gi\u00e1 tr\u1ecb v\u00e0 kh\u00f4ng c\u00f3 \u01b0\u1edbc t\u00ednh tin c\u1eady.<\/p>\n<p class=\"\">V\u00ed d\u1ee5, theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c c\u00f4ng ty x\u00e2y d\u1ef1ng ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh.<\/p>\n<h2 class=\"\"><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Ph\u00e2n lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3<\/font><\/h2>\n<p class=\"\">N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo th\u1eddi h\u1ea1n n\u1ee3, bao g\u1ed3m n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 n\u1ee3 d\u00e0i h\u1ea1n.<\/p>\n<p class=\"\">N\u1ee3 ng\u1eafn h\u1ea1n l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 c\u00f3 th\u1eddi h\u1ea1n tr\u1ea3 v\u00f2ng m\u1ed9t n\u0103m. N\u1ee3 ng\u1eafn h\u1ea1n th\u01b0\u1eddng bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p, nh\u01b0 n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean, thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc, \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng, chi ph\u00ed ph\u1ea3i tr\u1ea3,\u2026<\/p>\n<p class=\"\">N\u1ee3 d\u00e0i h\u1ea1n l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 c\u00f3 th\u1eddi h\u1ea1n tr\u1ea3 tr\u00ean m\u1ed9t n\u0103m. N\u1ee3 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p th\u01b0\u1eddng bao g\u1ed3m vay d\u00e0i h\u1ea1n ng\u00e2n h\u00e0ng, tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh v\u00e0 n\u1ee3 thu\u1ebf t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh.<\/p>\n<p class=\"\"><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00e2n t\u00edch \u2013 d\u1ef1 b\u00e1o v\u00e0 \u0111\u1ecbnh gi\u00e1, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            N\u1ee3 ph\u1ea3i tr\u1ea3 (ti\u1ebfng Anh: Liabilities) l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3, ph\u1ea3i thanh to\u00e1n cho c\u00e1c ch\u1ee7 n\u1ee3.\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\/34500"}],"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=34500"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34500\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}