{"id":34621,"date":"2023-12-08T04:11:10","date_gmt":"2023-12-08T04:11:10","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ki-ke-toan-accounting-period-la-gi-noi-dung-va-he-qua.html"},"modified":"2023-12-23T20:57:47","modified_gmt":"2023-12-23T13:57:47","slug":"ki-ke-toan-accounting-period-la-gi-noi-dung-va-he-qua","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ki-ke-toan-accounting-period-la-gi-noi-dung-va-he-qua.html","title":{"rendered":"K\u00ec k\u1ebf to\u00e1n (Accounting period) l\u00e0 g\u00ec? N\u1ed9i dung v\u00e0 h\u1ec7 qu\u1ea3"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

K\u00ec k\u1ebf to\u00e1n (Accounting period)<\/font><\/h2>\n

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

K\u00ec k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Accounting period<\/b>. Kh\u00e1i ni\u1ec7m k\u00ec k\u1ebf to\u00e1n<\/i> trong k\u1ebf to\u00e1n g\u1ecdi l\u00e0\u00a0 Accounting period concept<\/i>.<\/p>\n

K\u00ec k\u1ebf to\u00e1n<\/b> l\u00e0 kho\u1ea3ng th\u1eddi gian k\u1ebf to\u00e1n thu nh\u1eadn, x\u1eed l\u00ed v\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf – t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb x\u1ea3y ra trong kho\u1ea3ng th\u1eddi gian \u0111\u00f3.<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

K\u1ebf to\u00e1n (Accounting)<\/b>\u00a0l\u00e0 qu\u00e1 tr\u00ecnh ph\u00e2n lo\u1ea1i, ghi ch\u00e9p, t\u1ed5ng h\u1ee3p nh\u1eefng hi\u1ec7n t\u01b0\u1ee3ng kinh t\u1ebf ph\u00e1t sinh t\u1ea1i m\u1ed9t doanh nghi\u1ec7p nh\u1eb1m cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng th\u00f4ng tin.<\/p>\n

\u00dd ngh\u0129a<\/font><\/h3>\n

– Th\u00f4ng tin k\u1ebf to\u00e1n lu\u00f4n g\u1eafn v\u1edbi ph\u1ea1m vi th\u1eddi gian l\u00e0 k\u00ec k\u1ebf to\u00e1n.<\/p>\n

– Kh\u00e1i ni\u1ec7m k\u00ec k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00ednh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.\u00a0<\/p>\n

N\u1ebfu ch\u1edd \u0111\u1ebfn khi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i n\u1eefa m\u1edbi x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u00ec c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng th\u00f4ng tin k\u1ebf to\u00e1n s\u1ebd g\u1eb7p r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n trong vi\u1ec7c ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb.<\/p>\n

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

Kh\u00e1i ni\u1ec7m k\u00ec k\u1ebf to\u00e1n c\u00f3 n\u1ed9i dung nh\u01b0 sau:<\/p>\n

– To\u00e0n b\u1ed9 th\u1eddi gian t\u1ed3n t\u1ea1i v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u k\u00ec \u0111\u1ec3 k\u1ebf to\u00e1n thu nh\u1eadn, x\u1eed l\u00ed, cung c\u1ea5p th\u00f4ng tin cho t\u1eebng k\u00ec (n\u0103m, qu\u00ed, th\u00e1ng…)<\/p>\n

– \u0110\u1ed9 d\u00e0i l\u1edbn nh\u1ea5t c\u1ee7a k\u00ec k\u1ebf to\u00e1n l\u00e0 n\u0103m \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, th\u00f4ng th\u01b0\u1eddng ph\u00f9 h\u1ee3p v\u1edbi ni\u00ean \u0111\u1ed9 t\u00e0i ch\u00ednh qu\u1ed1c gia, c\u00f3 th\u1ec3 kh\u00f4ng tr\u00f9ng v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch. C\u00e1c \u0111\u1ed9 d\u00e0i c\u00f2n l\u1ea1i c\u1ee7a k\u00ec k\u1ebf to\u00e1n (ng\u1eafn h\u01a1n) ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, tr\u00ecnh \u0111\u1ed9 v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

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

– Th\u1ee9 nh\u1ea5t: Ph\u00e1t sinh c\u00e1c \u01b0\u1edbc t\u00ednh (kh\u00f4ng ch\u00ednh x\u00e1c) nh\u01b0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, c\u00e1c kho\u1ea3n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng…<\/p>\n

Do nh\u1eefng kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp ch\u1ec9 d\u1ef1a v\u00e0o \u01b0\u1edbc t\u00ednh n\u00ean m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin k\u1ebf to\u00e1n s\u1ebd gi\u1ea3m n\u1ebfu nh\u01b0 vi\u1ec7c \u01b0\u1edbc t\u00ednh kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 v\u00e0 ch\u1ecbu \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u b\u1edfi s\u1ef1 ph\u00e1n \u0111o\u00e1n ch\u1ee7 quan c\u1ee7a con ng\u01b0\u1eddi.<\/p>\n

– Th\u1ee9 hai: H\u00ecnh th\u00e0nh k\u1ebf to\u00e1n tr\u00ean c\u01a1 s\u1edf d\u1ed3n t\u00edch v\u00e0 ho\u00e3n l\u1ea1i.<\/p>\n

– Th\u1ee9 ba: C\u01a1 s\u1edf c\u1ee7a nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa thu nh\u1eadp v\u00e0 chi ph\u00ed trong m\u1ed9t k\u00ec 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 K\u00ec k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting period) l\u00e0 kho\u1ea3ng th\u1eddi gian k\u1ebf to\u00e1n thu nh\u1eadn, x\u1eed l\u00ed v\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf – t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb x\u1ea3y ra trong kho\u1ea3ng th\u1eddi gian \u0111\u00f3.\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\/34621"}],"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=34621"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34621\/revisions"}],"predecessor-version":[{"id":68124,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34621\/revisions\/68124"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}