{"id":34578,"date":"2023-12-08T04:09:24","date_gmt":"2023-12-08T04:09:24","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-don-tich-accrual-basis-la-gi-phan-biet-ke-toan-don-tich-va-ke-toan-tien.html"},"modified":"2023-12-23T20:57:34","modified_gmt":"2023-12-23T13:57:34","slug":"ke-toan-don-tich-accrual-basis-la-gi-phan-biet-ke-toan-don-tich-va-ke-toan-tien","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-don-tich-accrual-basis-la-gi-phan-biet-ke-toan-don-tich-va-ke-toan-tien.html","title":{"rendered":"K\u1ebf to\u00e1n d\u1ed3n t\u00edch (Accrual basis) l\u00e0 g\u00ec? Ph\u00e2n bi\u1ec7t k\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch (Accrual basis)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/b> trong ti\u1ebfng Anh l\u00e0 Accrual basis<\/b>. K\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/i> l\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo \u0111\u00f3 thu nh\u1eadp v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi nh\u1eadn khi ch\u00fang ph\u00e1t sinh v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0 thu nh\u1eadp v\u00e0 chi ph\u00ed m\u00e0 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i g\u1eafn v\u1edbi d\u00f2ng ti\u1ec1n thu ho\u1eb7c chi.<\/p>\n

V\u00ed d\u1ee5<\/font><\/h3>\n

M\u1ed9t l\u00f4 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua nh\u1eadp kho ng\u00e0y 01\/12\/N v\u1edbi gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 ch\u01b0a xu\u1ea5t kho trong n\u0103m N. T\u1ea1i ng\u00e0y 31\/12\/N gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a l\u00f4 h\u00e0ng h\u00f3a n\u00e0y l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

60% l\u00f4 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t ra \u0111\u1ec3 b\u00e1n trong n\u0103m N+1 v\u1edbi t\u1ed5ng gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf l\u00e0 150 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3 kh\u00e1ch h\u00e0ng tr\u1ea3 ngay b\u1eb1ng ti\u1ec1n m\u1eb7t 100 tri\u1ec7u \u0111\u1ed3ng, c\u00f2n 50 tri\u1ec7u \u0111\u1ed3ng s\u1ebd tr\u1ea3 v\u00e0o n\u0103m N+2.<\/p>\n

Theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ed3n t\u00edch, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu n\u0103m N+1 c\u1ee7a l\u00f4 h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n l\u00e0 150 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

N\u1ed9i dung c\u1ee7a k\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/font><\/h3>\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/b> theo \u0111\u1ecbnh ngh\u0129a c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n chung (VAS 01):<\/p>\n

– M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh thu, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf thu ho\u1eb7c th\u1ef1c t\u1ebf chi ti\u1ec1n.<\/p>\n

Ph\u00e2n bi\u1ec7t k\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n<\/font><\/h3>\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/b> v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/b> l\u00e0 hai ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn doanh thu, chi ph\u00ed trong c\u00e1c doanh nghi\u1ec7p, tuy nhi\u00ean c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn gi\u1eefa hai ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/p>\n

\n\n\n\n\n\n\n\n\n
Ti\u00eau th\u1ee9c ph\u00e2n lo\u1ea1i<\/th>\nK\u00ea to\u00e1n ti\u1ec1n<\/th>\nK\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/th>\n<\/tr>\n<\/thead>\n
1. B\u1ea3n ch\u1ea5t<\/td>\nK\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed theo nguy\u00ean t\u1eafc th\u1ef1c thu \u2013 th\u1ef1c chi.<\/td>\nK\u1ebf to\u00e1n d\u1ed3n t\u00edch ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc d\u1ef1 thu \u2013 d\u1ef1 chi<\/td>\n<\/tr>\n
2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/td>\n– Th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean c\u00e1c lu\u00f4ng ti\u1ec1n v\u00e0o, ti\u1ec1n ra m\u00e0 \u00edt li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a t\u1ed3n kho.<\/td>\n– \u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 k\u1ebft c\u1ea5u ph\u1ee9c t\u1ea1p, kh\u00f4ng ph\u00e2n bi\u1ec7t doanh thu b\u00e1n ch\u1ecbu hay b\u00e1n thu ti\u1ebfn ngay, ho\u1ea1t \u0111\u1ed9ng kinh doanh g\u1eafn li\u00ean v\u1edbi h\u00e0ng h\u00f3a t\u1ed3n kho.<\/td>\n<\/tr>\n
3. \u01afu \u0111i\u1ec3m<\/td>\n– \u0110\u01a1n gi\u1ea3n, d\u1ec5 hi\u1ec3u, t\u00ednh to\u00e1n d\u1ec5 d\u00e0ng.<\/td>\n– \u0110\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed trong m\u1ed9t k\u00ec k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh.
– C\u01a1 s\u1edf d\u1ed3n t\u00edch c\u1ee7a k\u1ebf to\u00e1n cung c\u1ea5p m\u1ed9t h\u00ecnh \u1ea3nh t\u1ed1t h\u01a1n l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty trong k\u00ec k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n
4. H\u1ea1n ch\u1ebf<\/td>\n– C\u00e1c doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u1eafn trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u00ec k\u1ebf to\u00e1n do kh\u00f4ng c\u00f3 s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa doanh thu \u0111\u1ea1t \u0111\u01b0\u1ee3c v\u00e0 chi ph\u00ed b\u1ecf ra.<\/td>\n– K\u1ebf to\u00e1n d\u1ed3n t\u00edch ph\u1ee9c t\u1ea1p h\u01a1n k\u1ebf to\u00e1n d\u00f2ng ti\u1ec1n.
– S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p d\u1ed3n t\u00edch t\u1ee9c l\u00e0 b\u00e1o c\u00e1o doanh thu tr\u01b0\u1edbc ki th\u1ef1c s\u1ef1 nh\u1eadn ti\u1ec1n. N\u1ebfu kh\u00f4ng theo d\u00f5i c\u1ea9n th\u1eadn, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng thi\u1ebfu v\u1ed1n ngay c\u1ea3 khi c\u00f4ng ty \u0111ang sinh l\u1eddi.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u1ebf to\u00e1n d\u1ed3n t\u00edch (ti\u1ebfng Anh: Accrual basis) l\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo \u0111\u00f3 thu nh\u1eadp v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi nh\u1eadn khi ch\u00fang ph\u00e1t sinh v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0 thu nh\u1eadp v\u00e0 chi ph\u00ed m\u00e0 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i g\u1eafn v\u1edbi d\u00f2ng ti\u1ec1n thu ho\u1eb7c chi.\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\/34578"}],"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=34578"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34578\/revisions"}],"predecessor-version":[{"id":68103,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34578\/revisions\/68103"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}