{"id":34607,"date":"2023-12-08T04:10:34","date_gmt":"2023-12-08T04:10:34","guid":{"rendered":"https:\/\/masterskills.org\/blog\/doi-tuong-ke-toan-accounting-object-la-gi-dac-diem-cua-doi-tuong-ke-toan.html"},"modified":"2023-12-23T20:57:46","modified_gmt":"2023-12-23T13:57:46","slug":"doi-tuong-ke-toan-accounting-object-la-gi-dac-diem-cua-doi-tuong-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/doi-tuong-ke-toan-accounting-object-la-gi-dac-diem-cua-doi-tuong-ke-toan.html","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n (Accounting Object) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n (Accounting Object)<\/font><\/h2>\n

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

\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Accounting Object<\/b>.\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/i> 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 chung c\u1ee7a k\u1ebf to\u00e1n<\/font><\/h3>\n

– V\u1ec1 c\u01a1 b\u1ea3n, \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/b> \u1edf m\u1ed7i m\u1ed9t \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 nhu c\u1ea7u th\u00f4ng tin kinh t\u1ebf – t\u00e0i ch\u00ednh, do \u0111\u00f3 c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i nh\u1eefng kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c nh\u1eefng lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau.<\/p>\n

– Tuy nhi\u00ean, \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/i> \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\u1eb7c \u0111i\u1ec3m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/font><\/h3>\n

Nghi\u00ean c\u1ee9u \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n <\/b>trong m\u1ed1i quan h\u1ec7 bi\u1ec7n ch\u1ee9ng v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n:<\/p>\n

– \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/i> c\u00f3 t\u00ednh t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c, v\u00ec th\u01b0\u1edbc \u0111o b\u1eaft bu\u1ed9c v\u00e0 ch\u1ee7 y\u1ebfu c\u1ee7a k\u1ebf to\u00e1n l\u00e0 th\u01b0\u1edbc \u0111o ti\u1ec1n t\u1ec7 n\u00ean c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a n\u00f3 \u1edf m\u1ee9c \u0111\u1ed9 t\u1ed5ng qu\u00e1t nh\u1ea5t.<\/p>\n

– \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/i> c\u00f3 t\u00ednh \u0111a d\u1ea1ng trong tr\u1ea1ng th\u00e1i t\u0129nh. T\u1eeb m\u1ee9c \u0111\u1ed9 t\u1ed5ng th\u1ec3 chung, \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n chia th\u00e0nh nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 v\u00e0 chi ti\u1ebft.<\/p>\n

Theo \u0111\u00f3, c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c t\u00ednh \u0111a d\u1ea1ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n \u1edf tr\u1ea1ng th\u00e1i n\u00e0y.<\/p>\n

– \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/i> c\u00f3 t\u00ednh \u0111\u1ed9ng. S\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n n\u00f3i chung, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 lu\u00f4n lu\u00f4n g\u1eafn li\u1ec1n hai m\u1eb7t \u0111\u1ed1i l\u1eadp. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng ph\u1ea3i d\u1ef1a tr\u00ean s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n.<\/p>\n

– \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/b> lu\u00f4n c\u00f3 t\u00ednh c\u00e2n \u0111\u1ed1i. \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n<\/i> lu\u00f4n v\u1eadn \u0111\u1ed9ng g\u1eafn li\u1ec1n v\u1edbi hai m\u1eb7t \u0111\u1ed1i l\u1eadp nh\u01b0ng lu\u00f4n c\u00e2n b\u1eb1ng v\u1edbi nhau v\u1ec1 l\u01b0\u1ee3ng.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a n\u00f3 trong m\u1ed1i li\u00ean h\u1ec7 ph\u1ed5 bi\u1ebfn c\u00f3 t\u00ednh ch\u1ea5t c\u00e2n \u0111\u1ed1i t\u1ea5t y\u1ebfu v\u1ed1n c\u00f3.<\/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>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n \u0110\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting Object) 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.\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\/34607"}],"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=34607"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34607\/revisions"}],"predecessor-version":[{"id":68118,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34607\/revisions\/68118"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}