{"id":34625,"date":"2023-12-08T04:11:21","date_gmt":"2023-12-08T04:11:21","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-accounting-la-gi-cac-khai-niem-ke-toan-duoc-thua-nhan.html"},"modified":"2023-12-23T20:57:47","modified_gmt":"2023-12-23T13:57:47","slug":"ke-toan-accounting-la-gi-cac-khai-niem-ke-toan-duoc-thua-nhan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-accounting-la-gi-cac-khai-niem-ke-toan-duoc-thua-nhan.html","title":{"rendered":"K\u1ebf to\u00e1n (Accounting) l\u00e0 g\u00ec? C\u00e1c kh\u00e1i ni\u1ec7m k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: newcastleherald.com.au<\/p>\n<\/div>\n<\/div>\n

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

K\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Accounting<\/b>.<\/p>\n

K\u1ebf to\u00e1n<\/b> l\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

Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n<\/font><\/h3>\n

– Ghi nh\u1eadn, ph\u1ea3n \u00e1nh<\/b> c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong m\u1ed9t t\u1ed5 ch\u1ee9c, m\u1ed9t \u0111\u01a1n v\u1ecb kinh t\u1ebf tr\u00ean c\u01a1 s\u1edf c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/p>\n

– Ph\u00e2n lo\u1ea1i v\u00e0 t\u1eadp h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5<\/b>: K\u1ebf to\u00e1n t\u1eadp trung c\u00e1c nghi\u1ec7p v\u1ee5 c\u00f9ng lo\u1ea1i v\u1edbi nhau \u0111\u1ec3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00ed t\u1eebng lo\u1ea1i nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong doanh nghi\u1ec7p<\/p>\n

– T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u<\/b>: Sau m\u1ed9t k\u00ec kinh doanh, k\u1ebf to\u00e1n s\u1ebd t\u1ed5ng h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0 x\u1ebfp lo\u1ea1i trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. T\u1ed5ng h\u1ee3p c\u00f3 ngh\u0129a l\u00e0 t\u00ednh ra t\u1ed5ng s\u1ed1 c\u1ee7a t\u1eebng lo\u1ea1i nghi\u1ec7p v\u1ee5 c\u1ea7n qu\u1ea3n l\u00ed, s\u1eafp x\u1ebfp v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o t\u00e0i ch\u00ednh<\/p>\n

– Cung c\u1ea5p s\u1ed1 li\u1ec7u cho nh\u00e0 qu\u1ea3n l\u00ed v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan<\/b>: Nhi\u1ec7m v\u1ee5 c\u01a1 b\u1ea3n c\u1ee7a k\u1ebf to\u00e1n l\u00e0 cung c\u1ea5p s\u1ed1 li\u1ec7u v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1eb1ng c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/p>\n

Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n trong m\u1ed9t t\u1ed5 ch\u1ee9c<\/font><\/h3>\n

C\u00e1c th\u00f4ng tin k\u1ebf to\u00e1n gi\u00fap cho nh\u00e0 qu\u1ea3n l\u00ed \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c n\u0103ng l\u1ef1c c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng. T\u1eeb \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0a ra c\u00e1c chi\u1ebfn l\u01b0\u1ee3c kinh doanh ph\u00f9 h\u1ee3p \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 gi\u00fap m\u1edf r\u1ed9ng th\u1ecb ph\u1ea7n, t\u0103ng doanh thu v\u00e0 l\u1ee3i nhu\u1eadn.<\/p>\n

V\u1ec1 c\u01a1 b\u1ea3n, k\u1ebf to\u00e1n l\u00e0 m\u1ed9t ph\u01b0\u01a1ng th\u1ee9c \u0111o l\u01b0\u1eddng, cung c\u1ea5p th\u00f4ng tin \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u kinh t\u1ebf c\u1ee7a to\u00e0n x\u00e3 h\u1ed9i. C\u00e1c y\u00eau c\u1ea7u th\u00f4ng tin \u00edt hay nhi\u1ec1u, th\u00f4 s\u01a1 hay ph\u1ee9c t\u1ea1p \u0111\u1ec1u c\u00f3 chung thu\u1ed9c t\u00ednh l\u00e0 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u00e1c t\u00e0i nguy\u00ean kinh t\u1ebf.<\/p>\n

C\u00e1c kh\u00e1i ni\u1ec7m k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn<\/font><\/h3>\n

1. Kh\u00e1i ni\u1ec7m c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (Dual aspect concept)<\/b><\/p>\n

T\u00e0i s\u1ea3n = Ngu\u1ed3n v\u1ed1n<\/p>\n

Hay T\u1ed5ng t\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

2. Kh\u00e1i ni\u1ec7m th\u01b0\u1edbc \u0111o ti\u1ec1n t\u1ec7 (Money measurement concept)<\/b><\/p>\n

K\u1ebf to\u00e1n ph\u1ea3i qui \u0111\u1ed5i t\u1ea5t c\u1ea3 s\u1ef1 vi\u1ec7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a k\u1ebf to\u00e1n v\u1ec1 m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed3ng nh\u1ea5t l\u00e0 ti\u1ec1n t\u1ec7 (\u1edf Vi\u1ec7t Nam l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam).<\/p>\n

3. Kh\u00e1i ni\u1ec7m t\u1ed5 ch\u1ee9c – \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n (Entity concept)<\/b><\/p>\n

V\u1ec1 m\u1eb7t k\u1ebf to\u00e1n,\u00a0 m\u1ed7i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c \u0111\u1ed9c l\u1eadp v\u1edbi ch\u1ee7 s\u1edf h\u1eefu, \u0111\u1ed9c l\u1eadp v\u1edbi doanh nghi\u1ec7p kh\u00e1c.<\/p>\n

4. Kh\u00e1i ni\u1ec7m ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (Going – concern concept)<\/b><\/p>\n

K\u1ebf to\u00e1n gi\u1ea3 thuy\u1ebft r\u1eb1ng m\u1ed9t doanh nghi\u1ec7p s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng th\u1eddi h\u1ea1n tr\u1eeb khi c\u00f3 s\u1ef1 kh\u1eb3ng \u0111\u1ecbnh ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3.<\/p>\n

5. Kh\u00e1i ni\u1ec7m gi\u00e1 g\u1ed1c (Historical Cost concept)<\/b><\/p>\n

M\u1ecdi t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p mua v\u00e0o \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c, kh\u00f4ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng c\u1ee7a gi\u00e1 th\u1ecb tr\u01b0\u1eddng:<\/p>\n

– Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 ti\u1ec1n ho\u1eb7c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u00e3 tr\u1ea3, ph\u1ea3i tr\u1ea3 ho\u1eb7c t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/p>\n

– Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i tr\u1eeb khi c\u00f3 quy \u0111\u1ecbnh kh\u00e1c trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3.<\/p>\n

Nguy\u00ean t\u1eafc n\u00e0y nh\u1eb1m ghi nh\u1eadn \u0111\u00fang th\u1ef1c t\u1ebf kh\u00e1ch quan c\u1ee7a gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n khi h\u00ecnh th\u00e0nh. V\u00ec v\u1eady, c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

6. Kh\u00e1i ni\u1ec7m th\u1eadn tr\u1ecdng (Convervatism concept)<\/b><\/p>\n

Doanh thu v\u00e0 thu nh\u1eadp ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 c\u00e1c b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf, c\u00f2n chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 b\u1eb1ng ch\u1ee9ng v\u1ec1 kh\u1ea3 n\u0103ng ph\u00e1t sinh.<\/p>\n

7. Kh\u00e1i ni\u1ec7m c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n (Realization concept)<\/b><\/p>\n

Ghi nh\u1eadn, ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh theo \u0111\u00fang th\u1ef1c t\u1ebf. V\u00ed d\u1ee5, ch\u1ec9 ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng khi vi\u1ec7c giao h\u00e0ng \u0111\u00e3 ho\u00e0n th\u00e0nh, ng\u01b0\u1eddi mua ch\u1ea5p nh\u1eadn thanh to\u00e1n.<\/p>\n

8. Kh\u00e1i ni\u1ec7m ph\u00f9 h\u1ee3p (Matching concept)<\/b><\/p>\n

Vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi nhau. Khi ghi nh\u1eadn m\u1ed9t kho\u1ea3n doanh thu th\u00ec ph\u1ea3i ghi nh\u1eadn m\u1ed9t kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu \u0111\u00f3.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o:\u00a0K\u1ebf to\u00e1n M\u1ef9 – \u0110\u1ed1i chi\u1ebfu k\u1ebf to\u00e1n Vi\u1ec7t Nam, TS. Phan \u0110\u1ee9c D\u0169ng<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting) l\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.\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\/34625"}],"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=34625"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34625\/revisions"}],"predecessor-version":[{"id":68125,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34625\/revisions\/68125"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}