{"id":34609,"date":"2023-12-08T04:10:39","date_gmt":"2023-12-08T04:10:39","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-trinh-ke-toan-accounting-equation-la-gi-tinh-can-doi-cua-ke-toan.html"},"modified":"2023-12-23T20:57:46","modified_gmt":"2023-12-23T13:57:46","slug":"phuong-trinh-ke-toan-accounting-equation-la-gi-tinh-can-doi-cua-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-trinh-ke-toan-accounting-equation-la-gi-tinh-can-doi-cua-ke-toan.html","title":{"rendered":"Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n (Accounting equation) l\u00e0 g\u00ec? T\u00ednh c\u00e2n \u0111\u1ed1i c\u1ee7a k\u1ebf to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n (Accounting equation)<\/font><\/h2>\n

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

Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Accounting equation<\/b>. Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n <\/i>\u0111\u01b0\u1ee3c coi l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n k\u00e9p.\u00a0<\/p>\n

Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n <\/b>th\u1ec3 hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty, theo \u0111\u00f3 t\u1ed5ng c\u1ed9ng t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty b\u1eb1ng t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng.<\/p>\n

(Theo Investopedia, Accounting Equation)<\/i><\/p>\n

T\u00ednh c\u00e2n \u0111\u1ed1i c\u1ee7a k\u1ebf to\u00e1n<\/font><\/h3>\n

– T\u00ednh c\u00e2n \u0111\u1ed1i c\u1ee7a k\u1ebf to\u00e1n<\/b> \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n qua ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n t\u1ed5ng qu\u00e1t d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (1)<\/p>\n

M\u1ed1i quan h\u1ec7 gi\u1eefa t\u1ed5ng t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng tr\u00ecnh sau:<\/p>\n

T\u00e0i s\u1ea3n cu\u1ed1i k\u00ec = N\u1ee3 ph\u1ea3i tr\u1ea3 cu\u1ed1i k\u00ec + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cu\u1ed1i k\u00ec (2)<\/p>\n

N\u1ebfu trong k\u00ec k\u1ebf to\u00e1n kh\u00f4ng ph\u00e1t sinh nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh l\u00e0m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u0103ng ho\u1eb7c gi\u1ea3m tr\u1ef1c ti\u1ebfp, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cu\u1ed1i k\u00ec trong c\u00f4ng th\u1ee9c (2) c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cu\u1ed1i k\u00ec = V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea7u k\u00ec + K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong k\u00ec (3)<\/p>\n

Hay\u00a0<\/p>\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cu\u1ed1i k\u00ec = V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea7u k\u00ec + Thu nh\u1eadp trong k\u00ec – Chi ph\u00ed trong k\u00ec (4)<\/p>\n

Thay c\u00f4ng th\u1ee9c (4) v\u00e0o c\u00f4ng th\u1ee9c (2), ta c\u00f3:<\/p>\n

T\u1ed5ng t\u00e0i s\u1ea3n cu\u1ed1i k\u00ec = N\u1ee3 ph\u1ea3i tr\u1ea3 cu\u1ed1i k\u00ec + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea7u k\u00ec + Thu nh\u1eadp trong k\u00ec – Chi ph\u00ed trong k\u00ec (5)<\/p>\n

H\u1ec7 qu\u1ea3 c\u1ee7a t\u00ednh c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/font><\/h3>\n

– T\u00ednh c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/b> d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 qu\u1ea3 sau:<\/p>\n

+ T\u00ednh c\u00e2n \u0111\u1ed1i c\u1ee7a k\u1ebf to\u00e1n<\/i> l\u00e0 ti\u00eau chu\u1ea9n \u0111\u1ec3 nh\u1eadn di\u1ec7n m\u1ed9t giao d\u1ecbch l\u00e0 nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3 l\u00e0 giao d\u1ecbch \u0111\u00f3 ph\u1ea3i \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 thu\u1ed9c ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n.<\/p>\n

+ T\u00ednh c\u00e2n \u0111\u1ed1i c\u1ee7a k\u1ebf to\u00e1n<\/i> l\u00e0 c\u01a1 s\u1edf c\u1ee7a k\u1ebf to\u00e1n k\u00e9p: M\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh ph\u00e1t sinh ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n nh\u1eadn di\u1ec7n, ph\u00e2n lo\u1ea1i v\u00e0 ghi nh\u1eadn s\u1ef1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a n\u00f3 \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 thu\u1ed9c ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n.<\/p>\n

+ T\u00ednh c\u00e2n \u0111\u1ed1i c\u1ee7a k\u1ebf to\u00e1n<\/i> l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ki\u1ec3m tra s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/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 Ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting equation) th\u1ec3 hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty, theo \u0111\u00f3 t\u1ed5ng c\u1ed9ng t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty b\u1eb1ng t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng.\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\/34609"}],"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=34609"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34609\/revisions"}],"predecessor-version":[{"id":68119,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34609\/revisions\/68119"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}