{"id":34582,"date":"2023-12-08T04:09:33","date_gmt":"2023-12-08T04:09:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/nguyen-tac-gia-goc-cost-principle-la-gi.html"},"modified":"2023-12-23T20:57:35","modified_gmt":"2023-12-23T13:57:35","slug":"nguyen-tac-gia-goc-cost-principle-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nguyen-tac-gia-goc-cost-principle-la-gi.html","title":{"rendered":"Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c (Cost principle) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c (Cost principle)<\/font><\/h2>\n

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

Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/b> trong ti\u1ebfng Anh l\u00e0 Cost principle<\/b> hay\u00a0Historical cost principle<\/b>. Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/i> l\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo \u0111\u00f3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c ban \u0111\u1ea7u khi h\u00ecnh th\u00e0nh v\u00e0 kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh theo s\u1ef1 thay \u0111\u1ed5i c\u1ee7a gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong su\u1ed1t th\u1eddi gian t\u1ed3n t\u1ea1i c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n \u0111\u00f3 \u1edf \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n

C\u00e1c thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n (Accounting Object)<\/b> l\u00e0 c\u00e1c kh\u00e1ch th\u1ec3 qu\u1ea3n l\u00ed kinh t\u1ebf thu\u1ed9c ph\u1ea1m vi cung c\u1ea5p th\u00f4ng tin c\u1ee7a k\u1ebf to\u00e1n.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/i>\u00a0\u1edf m\u1ecdi lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb \u0111\u1ec1u c\u00f3 chung b\u1ea3n ch\u1ea5t tr\u00ean ph\u01b0\u01a1ng di\u1ec7n ti\u1ec1n t\u1ec7 v\u00e0 c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 h\u00ecnh th\u00e0nh n\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng chung c\u1ee7a k\u1ebf to\u00e1n, bao g\u1ed3m:<\/p>\n

+ T\u00e0i s\u1ea3n v\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n; ho\u1eb7c:<\/p>\n

+ T\u00e0i s\u1ea3n v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf – t\u00e0i ch\u00ednh; ho\u1eb7c:<\/p>\n

+ T\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, thu nh\u1eadp, chi ph\u00ed, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n (Accounting Entity)<\/b> hay c\u00f2n g\u1ecdi l\u00e0\u00a0th\u1ef1c th\u1ec3 k\u1ebf to\u00e1n\u00a0l\u00e0 \u0111\u01a1n v\u1ecb kinh t\u1ebf c\u00f3 t\u00e0i s\u1ea3n ri\u00eang, ch\u1ecbu tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng v\u00e0 ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n.<\/p>\n

N\u1ed9i dung c\u1ee7a nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/font><\/h3>\n

N\u1ed9i dung c\u1ee7a\u00a0nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/b> theo VAS s\u1ed1 1 \u2013 Chu\u1ea9n m\u1ef1c chung \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

– T\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c.\u00a0<\/p>\n

– Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 ti\u1ec1n ho\u1eb7c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u00e3 tr\u1ea3, ph\u1ea3i tr\u1ea3 ho\u1eb7c t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn.\u00a0<\/p>\n

– Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i tr\u1eeb khi c\u00f3 qui<\/span> \u0111\u1ecbnh kh\u00e1c trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3.<\/p>\n

Ch\u00fa \u00fd<\/b><\/p>\n

Theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/i> th\u00ec khi ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u\u2026 th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a ch\u00fang \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 g\u1ed1c ch\u1ee9 kh\u00f4ng ph\u1ea3i theo gi\u00e1 tr\u1ecb tr\u01b0\u1eddng, t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua v\u00e0 c\u1ed9ng v\u1edbi c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ec3 \u0111\u01b0a ch\u00fang v\u00e0o s\u1eed d\u1ee5ng (kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT).<\/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

Theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c, k\u1ebf to\u00e1n v\u1eabn ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ee7a l\u00f4 h\u00e0ng \u0111\u00f3 tr\u00ean b\u00e1o c\u00e1o k\u1ebf to\u00e1n ng\u00e0y 31\/12\/N l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng.<\/p>\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 Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c (ti\u1ebfng Anh: Cost principle hay Historical cost principle) y\u00eau c\u1ea7u c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c ban \u0111\u1ea7u khi h\u00ecnh th\u00e0nh v\u00e0 kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh theo s\u1ef1 thay \u0111\u1ed5i c\u1ee7a gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong su\u1ed1t th\u1eddi gian t\u1ed3n t\u1ea1i c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf 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\/34582"}],"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=34582"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34582\/revisions"}],"predecessor-version":[{"id":68105,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34582\/revisions\/68105"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}