{"id":34615,"date":"2023-12-08T04:10:55","date_gmt":"2023-12-08T04:10:55","guid":{"rendered":"https:\/\/masterskills.org\/blog\/don-vi-ke-toan-accounting-entity-la-gi-dac-trung-va-noi-dung-cu-the.html"},"modified":"2023-12-23T20:57:47","modified_gmt":"2023-12-23T13:57:47","slug":"don-vi-ke-toan-accounting-entity-la-gi-dac-trung-va-noi-dung-cu-the","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/don-vi-ke-toan-accounting-entity-la-gi-dac-trung-va-noi-dung-cu-the.html","title":{"rendered":"\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n (Accounting Entity) l\u00e0 g\u00ec? \u0110\u1eb7c tr\u01b0ng v\u00e0 n\u1ed9i dung c\u1ee5 th\u1ec3"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n (Accounting Entity)<\/font><\/h2>\n

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

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Accounting Entity<\/b>. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/i> hay c\u00f2n g\u1ecdi l\u00e0 th\u1ef1c th\u1ec3 k\u1ebf to\u00e1n<\/i> l\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

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

– Kh\u00e1i ni\u1ec7m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/b> ch\u1ec9 ra ph\u1ea1m vi kinh t\u1ebf m\u00e0 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n thu nh\u1eadn, x\u1eed l\u00ed v\u00e0 cung c\u1ea5p th\u00f4ng tin l\u00e0 t\u1eebng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ee5 th\u1ec3.<\/p>\n

– \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n <\/b>c\u00f3 th\u1ec3 l\u00e0 \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng v\u00ec l\u1ee3i nhu\u1eadn (doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5, ng\u00e2n h\u00e0ng, c\u00f4ng ty b\u1ea3o hi\u1ec3m, c\u00f4ng ty t\u00e0i ch\u00ednh…) ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng phi l\u1ee3i nhu\u1eadn (tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n, nh\u00e0 th\u1edd, t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7…)<\/p>\n

– \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/i> c\u00f3 th\u1ec3 c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ho\u1eb7c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n.<\/p>\n

– M\u1ed9t ph\u00e1p nh\u00e2n kinh t\u1ebf l\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/i> nh\u01b0ng ng\u01b0\u1ee3c l\u1ea1i kh\u00f4ng ph\u1ea3i m\u1ecdi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ec1u c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n.<\/p>\n

N\u1ed9i dung<\/font><\/h3>\n

Kh\u00e1i ni\u1ec7m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/b> c\u00f3 n\u1ed9i dung nh\u01b0 sau:<\/p>\n

– Trong qu\u00e1 tr\u00ecnh thu nh\u1eadn, x\u1eed l\u00ed v\u00e0 cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 s\u1ef1 t\u00e1ch bi\u1ec7t gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n

S\u1ef1 t\u00e1ch bi\u1ec7t gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 ra r\u1eb1ng m\u1ed7i m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ec1u c\u00f3 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t c\u1ee7a n\u00f3. K\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0o ph\u1ea3i \u0111\u1ee9ng \u1edf g\u00f3c \u0111\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c thu nh\u1eadn, x\u1eed l\u00ed v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf – t\u00e0i ch\u00ednh.<\/p>\n

– Trong qu\u00e1 tr\u00ecnh thu nh\u1eadn, x\u1eed l\u00ed v\u00e0 cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 s\u1ef1 t\u00e1ch bi\u1ec7t gi\u1eefa \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u1edbi c\u00e1c b\u00ean li\u00ean quan.<\/p>\n

Trong qu\u00e1 tr\u00ecnh thu nh\u1eadn, x\u1eed l\u00ed v\u00e0 cung c\u1ea5p th\u00f4ng tin, k\u1ebf to\u00e1n ch\u1ec9 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ef1 ki\u1ec7n kinh t\u1ebf c\u1ee7a c\u00e1c b\u00ean li\u00ean quan nh\u01b0 ch\u1ee7 s\u1edf h\u1eefu, nh\u00e0 qu\u1ea3n l\u00ed, ng\u01b0\u1eddi lao \u0111\u1ed9ng…<\/p>\n

B\u1ea5t k\u1ec3 ch\u1ee7 s\u1edf h\u1eefu \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n hay h\u1eefu h\u1ea1n v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 th\u00ec k\u1ebf to\u00e1n v\u1eabn ph\u1ea3i t\u00e1ch bi\u1ec7t t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3 v\u1edbi t\u00e0i s\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

H\u1ec7 qu\u1ea3<\/font><\/h3>\n

Kh\u00e1i ni\u1ec7m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/b> d\u1eabn \u0111\u1ebfn c\u00e1c h\u1ec7 qu\u1ea3 sau \u0111\u00e2y:<\/p>\n

– Th\u1ee9 nh\u1ea5t: S\u1ef1 kh\u00e1c bi\u1ec7t nh\u1ea5t \u0111\u1ecbnh gi\u1eefa h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb trong vi\u1ec7c ghi nh\u1eadn nh\u1eefng giao d\u1ecbch c\u00f3 c\u00f9ng b\u1ea3n ch\u1ea5t trong ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1, t\u01b0 \u0111\u00f3 l\u00e0m n\u1ea3y sinh t\u00ednh thi\u1ebfu nh\u1ea5t qu\u00e1n v\u00e0 kh\u00f3 so s\u00e1nh.<\/p>\n

– Th\u1ee9 hai: K\u1ebf to\u00e1n ch\u1ec9 t\u1ed3n t\u1ea1i khi \u0111\u01a1n v\u1ecb t\u1ed3n t\u1ea1i, \u0111\u1ed3ng th\u1eddi vi\u1ec7c x\u1eed l\u00ed th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch c\u00f9ng b\u1ea3n ch\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean nh\u1eefng c\u01a1 s\u1edf k\u1ebf to\u00e1n r\u1ea5t kh\u00e1c nhau gi\u1eefa hai tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng v\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eafp ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i (gi\u1ea3i th\u1ec3, thanh l\u00ed, ph\u00e1 s\u1ea3n, chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp…)<\/p>\n

T\u1eeb \u0111\u00f3 d\u1eabn \u0111\u1ebfn gi\u1ea3 thi\u1ebft \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. Gi\u1ea3 thi\u1ebft ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u00f3 xu h\u01b0\u1edbng k\u00e9o d\u00e0i s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u1edbi gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng \u0111\u01a1n v\u1ecb s\u1ebd ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c n\u1ebfu kh\u00f4ng c\u00f3 nh\u1eefng ch\u1ee9ng c\u1ee9 r\u00f5 r\u00e0ng v\u1ec1 s\u1ef1 ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3.<\/p>\n

Gi\u1ea3 thi\u1ebft n\u00e0y cho ph\u00e9p \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c trong \u0111o l\u01b0\u1eddng v\u00e0 ghi nh\u1eadn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n, cho ph\u00e9p k\u1ebf to\u00e1n ghi nh\u1eadn nh\u1eefng kho\u1ea3n m\u1ee5c nh\u1ea5t \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n khi ch\u00fang mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf t\u01b0\u01a1ng lai.<\/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 \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n hay th\u1ef1c th\u1ec3 k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting Entity) l\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.\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\/34615"}],"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=34615"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34615\/revisions"}],"predecessor-version":[{"id":68122,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34615\/revisions\/68122"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}