{"id":34617,"date":"2023-12-08T04:10:59","date_gmt":"2023-12-08T04:10:59","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thong-tin-ke-toan-accounting-information-la-gi-yeu-cau-doi-voi-thong-tin-ke-toan.html"},"modified":"2023-12-08T04:10:59","modified_gmt":"2023-12-08T04:10:59","slug":"thong-tin-ke-toan-accounting-information-la-gi-yeu-cau-doi-voi-thong-tin-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thong-tin-ke-toan-accounting-information-la-gi-yeu-cau-doi-voi-thong-tin-ke-toan.html","title":{"rendered":"Th\u00f4ng tin k\u1ebf to\u00e1n (Accounting information) l\u00e0 g\u00ec? Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi th\u00f4ng tin k\u1ebf to\u00e1n"},"content":{"rendered":"
\n
\n
\"K\u00ec<\/div>\n
\n

H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Th\u00f4ng tin k\u1ebf to\u00e1n (Accounting information)<\/font><\/h2>\n

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

Th\u00f4ng tin k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Accounting information<\/b>. Th\u00f4ng tin k\u1ebf to\u00e1n<\/i> l\u00e0 c\u00e1c d\u1eef li\u1ec7u v\u1ec1 giao d\u1ecbch c\u1ee7a c\u00e1c th\u1ef1c th\u1ec3 kinh doanh.<\/p>\n

Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi th\u00f4ng tin k\u1ebf to\u00e1n<\/font><\/h3>\n

T\u00ednh tin c\u1eady<\/b><\/p>\n

– T\u00ednh tin c\u1eady l\u00e0 ti\u00eau chu\u1ea9n \u0111\u1ecbnh t\u00ednh \u0111\u1ea7u ti\u00ean m\u00e0 th\u00f4ng tin k\u1ebf to\u00e1n<\/b> c\u1ea7n ph\u1ea3i c\u00f3 nh\u1eb1m \u0111\u1ea3m b\u1ea3o cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin c\u00f3 th\u1ec3 ra \u0111\u01b0\u1ee3c c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn, hi\u1ec7u qu\u1ea3 v\u00e0 kh\u1ea3 thi.<\/p>\n

– Th\u00f4ng tin k\u1ebf to\u00e1n<\/b> th\u1ecfa m\u00e3n ti\u00eau chu\u1ea9n tin c\u1eady khi \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u: trung th\u1ef1c v\u00e0 kh\u00e1ch quan; trung l\u1eadp; th\u1eadn tr\u1ecdng v\u00e0 th\u1ea9m \u0111\u1ecbnh \u0111\u01b0\u1ee3c.<\/p>\n

(1) Trung th\u1ef1c v\u00e0 kh\u00e1ch quan<\/p>\n

– Trung th\u1ef1c v\u00e0 kh\u00e1ch quan c\u00f3 ngh\u0129a l\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00ed kinh t\u1ebf v\u00e0 c\u00e1c giao d\u1ecbch.\u00a0<\/p>\n

– B\u1ea3n ch\u1ea5t kinh t\u1ebf \u0111\u01b0\u1ee3c coi tr\u1ecdng h\u01a1n h\u00ecnh th\u1ee9c ph\u00e1p l\u00ed. Trong tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra xung \u0111\u1ed9t gi\u1eefa h\u00ecnh th\u1ee9c ph\u00e1p l\u00ed v\u00e0 b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a m\u1ed9t giao d\u1ecbch, k\u1ebf to\u00e1n s\u1ebd \u01b0u ti\u00ean ghi nh\u1eadn theo b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch \u0111\u00f3.<\/p>\n

(2) Trung l\u1eadp<\/p>\n

– Th\u00f4ng tin k\u1ebf to\u00e1n th\u1ecfa m\u00e3n nhu c\u1ea7u th\u00f4ng tin chung cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh trung l\u1eadp, c\u00f3 ngh\u0129a l\u00e0 vi\u1ec7c thu nh\u1eadn, x\u1eed l\u00ed v\u00e0 cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c thi\u00ean v\u1ecb l\u1ee3i \u00edch c\u1ee7a b\u1ea5t k\u00ec m\u1ed9t hay m\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng n\u00e0o.<\/p>\n

(3) Th\u1eadn tr\u1ecdng<\/p>\n

– M\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1eadn tr\u1ecdng s\u1ebd tin c\u1eady h\u01a1n m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n kh\u00f4ng th\u1eadn tr\u1ecdng, b\u1edfi n\u00f3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng th\u00f4ng tin k\u1ebf to\u00e1n trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/p>\n

(4) Ki\u1ec3m ch\u1ee9ng (th\u1ea9m \u0111\u1ecbnh) \u0111\u01b0\u1ee3c<\/p>\n

– T\u00ednh tin c\u1eady c\u1ee7a th\u00f4ng tin k\u1ebf to\u00e1n<\/i> ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng th\u1ea9m \u0111\u1ecbnh \u0111\u01b0\u1ee3c.<\/p>\n

V\u00ed d\u1ee5: T\u00ednh trung th\u1ef1c v\u00e0 kh\u00e1ch quan c\u1ee7a th\u00f4ng tin k\u1ebf to\u00e1n tr\u01b0\u1edbc h\u1ebft ph\u1ea3i c\u00f3 b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 x\u00e1c minh nh\u01b0: C\u00e1c ch\u1ee9ng c\u1ee9 h\u1ee3p ph\u00e1p, h\u1ee3p l\u00ed cho th\u00f4ng tin ban \u0111\u1ea7u v\u1ec1 c\u00e1c giao d\u1ecbch x\u1ea3y ra…<\/p>\n

T\u00ednh h\u1eefu \u00edch<\/b><\/p>\n

– Th\u00f4ng tin k\u1ebf to\u00e1n<\/i> th\u1ecfa m\u00e3n y\u00eau c\u1ea7u v\u1ec1 t\u00ednh tin c\u1eady nh\u01b0ng ch\u01b0a ch\u1eafc \u0111\u00e3 l\u00e0 h\u1eefu \u00edch \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/p>\n

– T\u00ednh h\u1eefu \u00edch \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 kh\u1ea3 n\u0103ng th\u1ecfa m\u00e3n t\u1ed1i \u0111a nhu c\u1ea7u th\u00f4ng tin k\u1ebf to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng nh\u1ea5t \u0111\u1ecbnh trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee5 th\u1ec3.<\/p>\n

– Th\u00f4ng tin k\u1ebf to\u00e1n \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1eefu \u00edch khi \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c ti\u00eau chu\u1ea9n: t\u00ednh k\u1ecbp th\u1eddi, t\u00ednh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 d\u1ec5 hi\u1ec3u, c\u00f3 gi\u00e1 tr\u1ecb so s\u00e1nh, \u0111\u00e1nh gi\u00e1 qu\u00e1 kh\u1ee9 v\u00e0 d\u1ef1 \u0111o\u00e1n t\u01b0\u01a1ng lai, t\u00ednh hi\u1ec7u qu\u1ea3.<\/p>\n

(1) K\u1ecbp th\u1eddi<\/p>\n

+ Th\u00f4ng tin k\u1ebf to\u00e1n<\/i> l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf do \u0111\u00f3 ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh k\u1ecbp th\u1eddi.<\/p>\n

(2) \u0110\u1ea7y \u0111\u1ee7 v\u00e0 d\u1ec5 hi\u1ec3u<\/p>\n

+ T\u00ednh \u0111\u1ea7y \u0111\u1ee7 bi\u1ec3u hi\u1ec7n \u1edf vi\u1ec7c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf – t\u00e0i ch\u00ednh, kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf s\u00f3t b\u1ea5t c\u1ee9 nghi\u1ec7p v\u1ee5 n\u00e0o.<\/p>\n

+ Th\u00f4ng tin k\u1ebf to\u00e1n<\/i> ph\u1ea3i \u0111\u01b0\u1ee3c cung c\u00e2p d\u01b0\u1edbi d\u1ea1ng d\u1ec5 \u0111\u1ecdc v\u00e0 d\u1ec5 hi\u1ec3u, \u0111\u1ea3m b\u1ea3o ng\u01b0\u1eddi c\u00f3 tr\u00ecnh \u0111\u1ed9 v\u00e0 hi\u1ec3u bi\u1ebft k\u1ebf to\u00e1n \u1edf m\u1ee9c trung b\u00ecnh c\u00f3 th\u1ec3 \u0111\u1ecdc v\u00e0 hi\u1ec3u c\u00e1c th\u00f4ng tin k\u1ebf to\u00e1n c\u01a1 b\u1ea3n.<\/p>\n

(3) C\u00f3 gi\u00e1 tr\u1ecb so s\u00e1nh, \u0111\u00e1nh gi\u00e1 qu\u00e1 kh\u1ee9 v\u00e0 d\u1ef1 \u0111o\u00e1n t\u01b0\u01a1ng lai<\/p>\n

+ C\u00f3 gi\u00e1 tr\u1ecb so s\u00e1nh: Vi\u1ec7c so s\u00e1nh th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1eefa th\u1ef1c t\u1ebf v\u00e0 k\u1ebf ho\u1ea1ch c\u00f9ng k\u00ec; gi\u1eefa th\u1ef1c t\u1ebf k\u00ec b\u00e1o c\u00e1o so v\u1edbi k\u00ec tr\u01b0\u1edbc; gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u00f9ng lo\u1ea1i trong c\u00f9ng k\u00ec…<\/p>\n

+ \u0110\u00e1nh gi\u00e1 qu\u00e1 kh\u1ee9 v\u00e0 d\u1ef1 \u0111o\u00e1n t\u01b0\u01a1ng lai: Th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 qu\u00e1 kh\u1ee9 v\u00e0 d\u1ef1 \u0111o\u00e1n t\u01b0\u01a1ng lai.<\/p>\n

(4) Hi\u1ec7u qu\u1ea3 (c\u00e2n \u0111\u1ed1i gi\u1eefa l\u1ee3i \u00edch v\u00e0 chi ph\u00ed)<\/p>\n

+ T\u00ednh hi\u1ec7u qu\u1ea3 \u0111\u1eb7t ra y\u00eau c\u1ea7u chi ph\u00ed thu th\u1eadp, x\u1eed l\u00ed, cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ea3i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb m\u00e0 th\u00f4ng tin \u0111\u00f3 mang l\u1ea1i cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/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 Th\u00f4ng tin k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting information) l\u00e0 c\u00e1c d\u1eef li\u1ec7u v\u1ec1 giao d\u1ecbch c\u1ee7a c\u00e1c th\u1ef1c th\u1ec3 kinh doanh. Th\u00f4ng tin k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh tin c\u1eady v\u00e0 t\u00ednh h\u1eefu \u00edch.\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\/34617"}],"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=34617"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34617\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}