{"id":34518,"date":"2023-12-08T04:06:16","date_gmt":"2023-12-08T04:06:16","guid":{"rendered":"https:\/\/masterskills.org\/blog\/no-kho-doi-uncollectible-accounts-la-gi.html"},"modified":"2023-12-23T20:57:22","modified_gmt":"2023-12-23T13:57:22","slug":"no-kho-doi-uncollectible-accounts-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/no-kho-doi-uncollectible-accounts-la-gi.html","title":{"rendered":"N\u1ee3 kh\u00f3 \u0111\u00f2i (Uncollectible accounts) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: m.post.naver.com<\/i><\/p>\n<\/div>\n<\/div>\n

N\u1ee3 kh\u00f3 \u0111\u00f2i (Uncollectible accounts) <\/font><\/h2>\n

N\u1ee3 kh\u00f3 \u0111\u00f2i<\/b>\u00a0trong ti\u1ebfng Anh l\u00e0\u00a0Uncollectible accounts<\/b>.<\/p>\n

N\u1ee3 kh\u00f3 \u0111\u00f2i\u00a0<\/b>l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00e1c kho\u1ea3n cho vay ho\u1eb7c c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c h\u1ea7u nh\u01b0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n, bao g\u1ed3m nhi\u1ec1u l\u00ed do nh\u01b0 kh\u00e1ch h\u00e0ng ph\u00e1 s\u1ea3n, kh\u00f4ng th\u1ec3 t\u00ecm \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng, l\u1eeba \u0111\u1ea3o t\u1eeb ph\u00eda kh\u00e1ch h\u00e0ng ho\u1eb7c thi\u1ebfu t\u00e0i li\u1ec7u th\u00edch h\u1ee3p \u0111\u1ec3 ch\u1ee9ng minh r\u1eb1ng n\u1ee3 t\u1ed3n t\u1ea1i. (Theo\u00a0Investopedia<\/i>).<\/p>\n

K\u1ebf to\u00e1n n\u1ee3 kh\u00f3 \u0111\u00f2i ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p trong k\u1ebf to\u00e1n. K\u1ebf to\u00e1n s\u1ebd tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00f3 nh\u01b0 m\u1ed9t lo\u1ea1i chi ph\u00ed.<\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/font><\/h3>\n

1. Doanh nghi\u1ec7p (DN) tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi:<\/b><\/p>\n

– N\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, c\u00e1c kh\u1ebf \u01b0\u1edbc vay n\u1ee3, b\u1ea3n cam k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c cam k\u1ebft n\u1ee3, DN \u0111\u00e3 \u0111\u00f2i nhi\u1ec1u l\u1ea7n nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u01b0\u1ee3c.<\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian qu\u00e1 h\u1ea1n c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f3 \u0111\u00f2i ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian tr\u1ea3 n\u1ee3 g\u1ed1c theo h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n ban \u0111\u1ea7u, kh\u00f4ng t\u00ednh \u0111\u1ebfn vi\u1ec7c gia h\u1ea1n n\u1ee3 gi\u1eefa c\u00e1c b\u00ean<\/p>\n

– N\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n nh\u01b0ng kh\u00e1ch n\u1ee3 \u0111\u00e3 l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng ph\u00e1 s\u1ea3n ho\u1eb7c \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, m\u1ea5t t\u00edch, b\u1ecf tr\u1ed1n<\/p>\n

2. M\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i th\u1ef1c hi\u1ec7n theo qui \u0111\u1ecbnh hi\u1ec7n h\u00e0nh:<\/b><\/p>\n

+ 30% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n t\u1eeb 6 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 1 n\u0103m<\/p>\n

+ 50% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n t\u1eeb 1 n\u0103m \u0111\u1ebfn d\u01b0\u1edbi 2 n\u0103m<\/p>\n

+ 70% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n t\u1eeb 2 n\u0103m \u0111\u1ebfn d\u01b0\u1edbi 3 n\u0103m<\/p>\n

+ 100% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n t\u1eeb 3 n\u0103m tr\u1edf l\u00ean<\/p>\n

+ \u0110\u1ed1i v\u1edbi n\u1ee3 ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n th\u00ec DN d\u1ef1 ki\u1ebfn t\u1ed5n th\u1ea5t \u0111\u1ec3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng<\/p>\n

3. Vi\u1ec7c tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC<\/b><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i l\u1eadp \u1edf cu\u1ed1i k\u00ec k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m d\u1ef1 ph\u00f2ng v\u00e0 ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00ed doanh nghi\u1ec7p<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i l\u1eadp \u1edf cu\u1ed1i k\u00ec k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n h\u01a1n \u0111\u01b0\u1ee3c ghi t\u0103ng d\u1ef1 ph\u00f2ng v\u00e0 ghi t\u0103ng chi ph\u00ed qu\u1ea3n l\u00ed doanh nghi\u1ec7p<\/p>\n

– \u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i k\u00e9o d\u00e0i trong nhi\u1ec1u n\u0103m th\u00ec DN c\u00f3 th\u1ec3 ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c b\u00e1n n\u1ee3 cho c\u00f4ng ty mua, b\u00e1n n\u1ee3 ho\u1eb7c x\u00f3a nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n\u00a0(\u0111i\u1ec1u\u00a0ki\u1ec7n\u00a0x\u00f3a n\u1ee3\u00a0theo\u00a0th\u00f4ng t\u01b0\u00a0228\/2009\/TT-BTC).<\/p>\n

Vi\u1ec7c\u00a0xo\u00e1\u00a0c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i th\u1ef1c hi\u1ec7n theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 theo \u0111i\u1ec1u l\u1ec7 DN. S\u1ed1 n\u1ee3 n\u00e0y \u0111\u01b0\u1ee3c theo d\u00f5i trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb c\u1ee7a DN v\u00e0 tr\u00ecnh b\u00e0y trong Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

N\u1ebfu sau khi \u0111\u00e3 x\u00f3a n\u1ee3, DN l\u1ea1i \u0111\u00f2i \u0111\u01b0\u1ee3c n\u1ee3 \u0111\u00e3 x\u1eed l\u00ed th\u00ec s\u1ed1 n\u1ee3 thu \u0111\u01b0\u1ee3c s\u1ebd h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o:\u00a0Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh 2, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n N\u1ee3 kh\u00f3 \u0111\u00f2i (ti\u1ebfng Anh: Uncollectible accounts) l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00e1c kho\u1ea3n cho vay ho\u1eb7c c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c h\u1ea7u nh\u01b0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n.\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\/34518"}],"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=34518"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34518\/revisions"}],"predecessor-version":[{"id":68065,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34518\/revisions\/68065"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}