{"id":34584,"date":"2023-12-08T04:09:38","date_gmt":"2023-12-08T04:09:38","guid":{"rendered":"https:\/\/masterskills.org\/blog\/nguyen-tac-phu-hop-matching-principle-la-gi-noi-dung-va-y-nghia.html"},"modified":"2023-12-23T20:57:35","modified_gmt":"2023-12-23T13:57:35","slug":"nguyen-tac-phu-hop-matching-principle-la-gi-noi-dung-va-y-nghia","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nguyen-tac-phu-hop-matching-principle-la-gi-noi-dung-va-y-nghia.html","title":{"rendered":"Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p (Matching principle) l\u00e0 g\u00ec? N\u1ed9i dung v\u00e0 \u00fd ngh\u0129a"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p (Matching principle)<\/font><\/h2>\n

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

Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/b> trong ti\u1ebfng Anh l\u00e0 Matching principle<\/b>. Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/i> l\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo \u0111\u00f3 thu nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t c\u00e1ch t\u01b0\u01a1ng \u1ee9ng trong c\u00f9ng k\u00ec k\u1ebf to\u00e1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 c\u1ee7a k\u00ec k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 tin c\u1eady.<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\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

K\u00ec k\u1ebf to\u00e1n<\/b>\u00a0trong ti\u1ebfng Anh l\u00e0\u00a0Accounting period<\/b>.\u00a0Kh\u00e1i ni\u1ec7m k\u00ec k\u1ebf to\u00e1n\u00a0trong k\u1ebf to\u00e1n g\u1ecdi l\u00e0 Accounting period concept.<\/p>\n

K\u00ec k\u1ebf to\u00e1n\u00a0l\u00e0 kho\u1ea3ng th\u1eddi gian k\u1ebf to\u00e1n thu nh\u1eadn, x\u1eed l\u00ed v\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf – t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb x\u1ea3y ra trong kho\u1ea3ng th\u1eddi gian \u0111\u00f3.<\/p>\n

N\u1ed9i dung c\u01a1 b\u1ea3n c\u1ee7a nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/font><\/h3>\n

N\u1ed9i dung c\u1ee7a nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/b> theo VAS s\u1ed1 1 \u2013 Chu\u1ea9n m\u1ef1c chung, th\u1ec3 hi\u1ec7n qua vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi nhau. C\u1ee5 th\u1ec3:<\/p>\n

– Khi ghi nh\u1eadn m\u1ed9t kho\u1ea3n doanh thu th\u00ec ph\u1ea3i ghi nh\u1eadn m\u1ed9t kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu \u0111\u00f3.\u00a0<\/p>\n

– Chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu g\u1ed3m chi ph\u00ed c\u1ee7a k\u00ec<\/span> t\u1ea1o ra doanh thu v\u00e0 chi ph\u00ed c\u1ee7a c\u00e1c k\u00ec<\/span> tr\u01b0\u1edbc ho\u1eb7c chi ph\u00ed ph\u1ea3i tr\u1ea3 nh\u01b0ng li\u00ean quan \u0111\u1ebfn doanh thu c\u1ee7a k\u00ec<\/span> \u0111\u00f3.<\/p>\n

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

Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/b> ch\u1ec9 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng trong \u0111i\u1ec1u ki\u1ec7n k\u1ebf to\u00e1n d\u1ed3n t\u00edch.<\/p>\n

V\u00ed d\u1ee5: 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

V\u1edbi gi\u1ea3 \u0111\u1ecbnh nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh l\u00f4 h\u00e0ng h\u00f3a tr\u00ean b\u00e1o c\u00e1o k\u1ebf to\u00e1n ng\u00e0y 31\/12\/N.<\/p>\n

V\u00ec l\u00f4 h\u00e0ng h\u00f3a n\u00e0y m\u1edbi ch\u1ec9 xu\u1ea5t kho b\u00e1n ra 60%, n\u00ean theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p trong n\u0103m N + 1 chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu l\u00e0: 60% x 100 = 60 (tri\u1ec7u \u0111\u1ed3ng)\u00a0<\/p>\n

\u00dd ngh\u0129a<\/font><\/h3>\n

V\u00ec c\u01a1 s\u1edf c\u1ee7a nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/b> d\u1ef1a v\u00e0o k\u00ec<\/span> k\u1ebf to\u00e1n n\u00ean h\u1ea1ch to\u00e1n chi ph\u00ed ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian \u0111em l\u1ea1i l\u1ee3i \u00edch cho doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y l\u00e0 h\u1ebft s\u1ee9c c\u1ea7n thi\u1ebft cho c\u00e1c doanh nghi\u1ec7p v\u00ec c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a h\u1ecd.<\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00ed<\/span> trong k\u00ec<\/span> t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n doanh thu s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n ch\u00ednh x\u00e1c thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc.<\/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 ph\u00f9 h\u1ee3p (ti\u1ebfng Anh: Matching principle) y\u00eau c\u1ea7u thu nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t c\u00e1ch t\u01b0\u01a1ng \u1ee9ng trong c\u00f9ng k\u00ec k\u1ebf to\u00e1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 c\u1ee7a k\u00ec k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 tin c\u1eady.\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\/34584"}],"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=34584"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34584\/revisions"}],"predecessor-version":[{"id":68106,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34584\/revisions\/68106"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}