{"id":34601,"date":"2023-12-08T04:10:20","date_gmt":"2023-12-08T04:10:20","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tai-khoan-ke-toan-thuc-permanent-accounts-va-tai-khoan-tam-thoi-temporary-accounts-la-gi.html"},"modified":"2023-12-23T20:57:46","modified_gmt":"2023-12-23T13:57:46","slug":"tai-khoan-ke-toan-thuc-permanent-accounts-va-tai-khoan-tam-thoi-temporary-accounts-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tai-khoan-ke-toan-thuc-permanent-accounts-va-tai-khoan-tam-thoi-temporary-accounts-la-gi.html","title":{"rendered":"T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n th\u1ef1c (Permanent accounts) v\u00e0 t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi (Temporary accounts) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n th\u1ef1c (Permanent accounts) v\u00e0 T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1m th\u1eddi (Temporary accounts)<\/font><\/h2>\n

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

T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n\u00a0th\u1ef1c <\/b>trong ti\u1ebfng Anh l\u00e0 Permanent accounts<\/b> hay Real accounts<\/b>.\u00a0<\/p>\n

T\u00e0i kho\u1ea3n\u00a0k\u1ebf to\u00e1n th\u1ef1c<\/i> l\u00e0 c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng \u0111\u00f3ng v\u00e0o cu\u1ed1i n\u0103m k\u1ebf to\u00e1n v\u00e0 c\u00f3 s\u1ed1 d\u01b0.<\/p>\n

T\u00e0i kho\u1ea3n\u00a0k\u1ebf to\u00e1n t\u1ea1m th\u1eddi<\/b> trong ti\u1ebfng Anh l\u00e0 Temporary accounts<\/b> hay Nominal accounts<\/b>.<\/p>\n

T\u00e0i kho\u1ea3n\u00a0k\u1ebf to\u00e1n t\u1ea1m th\u1eddi<\/i> l\u00e0 t\u00e0i kho\u1ea3n s\u1ed5 c\u00e1i chung b\u1eaft \u0111\u1ea7u m\u1ed7i n\u0103m k\u1ebf to\u00e1n, c\u00f3 s\u1ed1 d\u01b0 b\u1eb1ng kh\u00f4ng. Khi k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n s\u1ed1 d\u01b0 trong t\u00e0i kho\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n kh\u00e1c.<\/p>\n

\u0110\u1eb7c tr\u01b0ng<\/font><\/h3>\n

T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n\u00a0th\u1ef1c<\/b><\/p>\n

– T\u00e0i kho\u1ea3n\u00a0k\u1ebf to\u00e1n th\u1ef1c l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n cung c\u1ea5p s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u00a0bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh c\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf – t\u00e0i ch\u00ednh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

– Lo\u1ea1i t\u00e0i kho\u1ea3n n\u00e0y bao g\u1ed3m c\u1ea3 nh\u1eefng t\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

– Nh\u1eefng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0y c\u00f3 s\u1ed1 d\u01b0, do v\u1eady ch\u00fang c\u00f3 t\u00ean g\u1ecdi l\u00e0 “T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n th\u1ef1c<\/b>“. K\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o nh\u1eefng s\u1ed1 d\u01b0 n\u00e0y \u0111\u1ec3 l\u1eadp n\u00ean nh\u1eefng ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

– C\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf – t\u00e0i ch\u00ednh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u00e0 nh\u1eefng ch\u1ec9 ti\u00eau trong ho\u1eb7c ngo\u00e0i b\u1ea3ng. Theo \u0111\u00f3 lo\u1ea1i t\u00e0i kho\u1ea3n n\u00e0y g\u1ed3m t\u00e0i kho\u1ea3n trong b\u1ea3ng v\u00e0 t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng.<\/p>\n

– T\u00e0i kho\u1ea3n trong b\u1ea3ng cung c\u1ea5p s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf – t\u00e0i ch\u00ednh v\u1ec1 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c ph\u1ea7n trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

– T\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng cung c\u1ea5p s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf – t\u00e0i ch\u00ednh \u1edf ph\u1ea7n ngo\u00e0i B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 \u1edf \u0111\u01a1n v\u1ecb.<\/p>\n

V\u00ed d\u1ee5: T\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i; t\u00e0i kho\u1ea3n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn\u00a0 gia c\u00f4ng… v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau kinh t\u1ebf \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf c\u00e1c t\u00e0i kho\u1ea3n trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb v\u1eabn c\u1ea7n theo d\u00f5i, qu\u1ea3n l\u00ed: T\u00e0i kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00ed, t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i…<\/p>\n

T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n\u00a0t\u1ea1m th\u1eddi<\/b><\/p>\n

– T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1m th\u1eddi<\/i> l\u00e0 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n cung c\u1ea5p s\u1ed1 li\u1ec7u l\u1eadp B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n l\u00e0 thu nh\u1eadp, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

Nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u00ec, s\u1ed1 ph\u00e1t sinh trong k\u00ec \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n, ph\u00e2n b\u1ed5 h\u1ebft cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n kh\u00e1c trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.\u00a0<\/p>\n

Do v\u1eady, nh\u1eefng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1m th\u1eddi”<\/b>.<\/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 C\u0103n c\u1ee9 v\u00e0o m\u1ed1i quan h\u1ec7 gi\u1eefa t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia l\u00e0m hai lo\u1ea1i: T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n th\u1ef1c (ti\u1ebfng Anh: Permanent accounts) v\u00e0 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1m th\u1eddi (ti\u1ebfng Anh: Temporary accounts).\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\/34601"}],"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=34601"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34601\/revisions"}],"predecessor-version":[{"id":68115,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34601\/revisions\/68115"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}