{"id":34520,"date":"2023-12-08T04:06:21","date_gmt":"2023-12-08T04:06:21","guid":{"rendered":"https:\/\/masterskills.org\/blog\/but-toan-dieu-chinh-adjusting-entries-la-gi.html"},"modified":"2023-12-23T20:57:22","modified_gmt":"2023-12-23T13:57:22","slug":"but-toan-dieu-chinh-adjusting-entries-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/but-toan-dieu-chinh-adjusting-entries-la-gi.html","title":{"rendered":"B\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh (Adjusting entries) l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: patriotsoftware.com<\/p>\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">B\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh (Adjusting entries)<\/font><\/h2>\n<p><b>B\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Adjusting entries<\/b>.<\/p>\n<p><b>B\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/b> l\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n chi \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc, c\u00e1c kho\u1ea3n thu \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc c\u1ea7n ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed, doanh thu c\u1ee7a nhi\u1ec1u k\u00ec v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ea7n t\u00ednh v\u00e0o chi ph\u00ed, doanh thu trong k\u00ec.<\/p>\n<h3><b><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Ph\u00e2n lo\u1ea1i<\/font><\/b><\/h3>\n<p>C\u00f3 2 lo\u1ea1i b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u01a1 b\u1ea3n:<\/p>\n<p><b>Ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 doanh thu li\u00ean quan \u0111\u1ebfn nhi\u1ec1u k\u00ec (Deferrals)<\/b><\/p>\n<p>&#8211; Chi ph\u00ed ph\u00e1t sinh \u0111\u00e3 th\u1ef1c chi trong m\u1ed9t k\u00ec v\u00e0 ph\u1ea3i ph\u00e2n b\u1ed5 cho nhi\u1ec1u k\u00ec sau \u0111\u00f3: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (ti\u1ec1n thu\u00ea nh\u00e0 tr\u1ea3 tr\u01b0\u1edbc, ti\u1ec1n b\u1ea3o hi\u1ec3m tr\u1ea3 tr\u01b0\u1edbc, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5&#8230;), kh\u1ea5u\u00a0 hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<p>Doanh thu ph\u00e2n b\u1ed5 nhi\u1ec1u k\u00ec: Nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n cho thu\u00ea t\u00e0i s\u1ea3n, nh\u1eadn tr\u01b0\u1edbc kho\u1ea3n l\u00e3i khi cho vay v\u1ed1n ho\u1eb7c mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3&#8230;<\/p>\n<p><b>Chi ph\u00ed v\u00e0 doanh thu \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng ch\u01b0a ghi nh\u1eadn (Accruals)<\/b><\/p>\n<p>Chi ph\u00ed ph\u1ea3i t\u00ednh tr\u01b0\u1edbc: Vi\u1ec7c chi ti\u1ec1n ch\u01b0a di\u1ec5n ra ho\u1eb7c ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 cung c\u1ea5p nh\u01b0ng k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn l\u00e0 chi ph\u00ed t\u00ednh theo t\u00ednh h\u1ee3p l\u00ed c\u1ee7a n\u00f3 (t\u00ednh tr\u01b0\u1edbc ti\u1ec1n l\u00e3i ph\u1ea3i tr\u1ea3, t\u00ednh tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng&#8230;)<\/p>\n<p>Doanh thu ph\u1ea3i t\u00ednh tr\u01b0\u1edbc: Cu\u1ed1i k\u00ec k\u1ebf to\u00e1n vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u01b0a k\u1ebft th\u1ee9c, k\u1ebf to\u00e1n ph\u1ea3i \u01b0\u1edbc t\u00ednh ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ec3 t\u00ednh v\u00e0o doanh thu cho d\u00f9 vi\u1ec7c thu ti\u1ec1n hay l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a x\u1ea3y ra.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">S\u1eeda ch\u1eefa c\u00e1c sai s\u00f3t<\/font><\/h3>\n<p>Nh\u1eefng l\u1ed7i sai s\u00f3t trong qu\u00e1 tr\u00ecnh ghi ch\u00e9p nghi\u1ec7p v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ecm ki\u1ebfm v\u00e0 s\u1eeda ch\u1eef.<\/p>\n<p>Vi\u1ec7c s\u1eeda sai ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p, di\u1ec5n gi\u1ea3i \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 sau n\u00e0y c\u00f3 th\u1ec3 gi\u1ea3i \u0111\u00e1p nh\u1eefng th\u1eafc m\u1eafc v\u1ec1 nh\u1eefng b\u00fat to\u00e1n \u0111\u00f3.<\/p>\n<p>M\u1ed9t v\u00e0i l\u1ed7i nh\u1ecf c\u00f3 th\u1ec3 s\u1eeda ch\u1eefa tr\u1ef1c ti\u1ebfp b\u1eb1ng c\u00e1ch g\u1ea1ch b\u1ecf ch\u1eef ho\u1eb7c s\u1ed1 ghi sai v\u00e0 ghi ch\u1eefa ho\u1eb7c s\u1ed1 \u0111\u00fang b\u00ean c\u1ea1nh.<\/p>\n<p>N\u1ebfu l\u1ed7i sai li\u00ean quan \u0111\u1ebfn nhi\u1ec1u t\u00e0i kho\u1ea3n v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eeda ch\u1eefa b\u1eb1ng nh\u1eefng b\u00fat to\u00e1n s\u1eeda sai (Correcting entries). \u0110\u00f4i khi nh\u1eefng b\u00fat to\u00e1n n\u00e0y gi\u1ed1ng b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0ng v\u1ec1 b\u1ea3n ch\u1ea5t th\u00ec kh\u00e1c nhau v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng.<\/p>\n<p><b>V\u00ed d\u1ee5<\/b><\/p>\n<p>Ng\u00e0y 20\/02\/, c\u00f4ng ty A mua nguy\u00ean v\u1eadt li\u1ec7u tr\u1ecb gi\u00e1 20.000.000 \u0111\u1ed3ng b\u1eb1ng ti\u1ec1n m\u1eb7t. K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/p>\n<p>N\u1ee3 TK 153: 20.000.000<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111: 20.000.000<\/p>\n<p>(<i>Di\u1ec5n gi\u1ea3i: Ghi ch\u00e9p vi\u1ec7c mua nguy\u00ean v\u1eadt li\u1ec7u<\/i>)<\/p>\n<p>Ng\u00e0y 23\/02\/, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n l\u1ed7i sai v\u00e0 \u0111\u00e3 chuy\u1ec3n s\u1ed5, b\u00fat to\u00e1n s\u1eeda sai nh\u01b0 sau:<\/p>\n<p>N\u1ee3 TK 152: 20.000.000<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 153: 20.000.000<\/p>\n<p>(<i>Di\u1ec5n gi\u1ea3i: S\u1eeda b\u00fat to\u00e1n sai ng\u00e0y\u00a020\/02\/, mua nguy\u00ean v\u1eadt li\u1ec7u nh\u01b0ng ghi n\u1ee3 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/i>)<\/p>\n<p>(Ngu\u1ed3n tham kh\u1ea3o:\u00a0<i>K\u1ebf to\u00e1n M\u1ef9 &#8211; \u0110\u1ed1i chi\u1ebfu k\u1ebf to\u00e1n Vi\u1ec7t Nam, TS. Phan \u0110\u1ee9c D\u0169ng<\/i>)<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p><\/p>\n<p><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            B\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh (ti\u1ebfng Anh: Adjusting entries) l\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n chi \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc, c\u00e1c kho\u1ea3n thu \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc c\u1ea7n ph\u00e2n b\u1ed5 trong nhi\u1ec1u k\u00ec v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ea7n t\u00ednh v\u00e0o chi ph\u00ed, doanh thu trong k\u00ec.\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\/34520"}],"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=34520"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34520\/revisions"}],"predecessor-version":[{"id":68066,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34520\/revisions\/68066"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}