{"id":34699,"date":"2023-12-08T04:14:24","date_gmt":"2023-12-08T04:14:24","guid":{"rendered":"https:\/\/masterskills.org\/blog\/doanh-thu-cua-hoat-dong-kinh-doanh-revenue-la-gi-phan-loai-va-dieu-kien-ghi-nhan-doanh-thu.html"},"modified":"2023-12-23T20:58:01","modified_gmt":"2023-12-23T13:58:01","slug":"doanh-thu-cua-hoat-dong-kinh-doanh-revenue-la-gi-phan-loai-va-dieu-kien-ghi-nhan-doanh-thu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/doanh-thu-cua-hoat-dong-kinh-doanh-revenue-la-gi-phan-loai-va-dieu-kien-ghi-nhan-doanh-thu.html","title":{"rendered":"Doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh (Revenue) l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i v\u00e0 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: caphenguyenchat.vn)<\/p>\n<\/div>\n<\/div>\n

Doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh (Revenue)<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0 revenue<\/b> hay sales revenue
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Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS 01) \u0111\u1ecbnh ngh\u0129a doanh thu (c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh) l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c trong k\u00ec k\u1ebf to\u00e1n, ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, kh\u00f4ng bao g\u1ed3m kho\u1ea3n g\u00f3p v\u1ed1n c\u1ee7a c\u1ed5 \u0111\u00f4ng ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

Ph\u00e2n lo\u1ea1i doanh thu<\/font><\/h2>\n

Doanh thu c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m (1) doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 (2) doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n

Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/b> l\u00e0 c\u00e1c kho\u1ea3n doanh thu h\u00ecnh th\u00e0nh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, nh\u01b0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a Vinaconex, doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00e1c s\u1ea3n ph\u1ea9m s\u1eefa c\u1ee7a Vinamilk hay doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m c\u1ee7a B\u1ea3o Vi\u1ec7t.<\/p>\n

Ngo\u00e0i doanh thu b\u00e1n h\u00e0ng t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 c\u00e1c kho\u1ea3n doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b>, nh\u01b0 thu nh\u1eadp t\u1eeb vi\u1ec7c kinh doanh ch\u1ee9ng kho\u00e1n, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia…<\/p>\n

Th\u00f4ng th\u01b0\u1eddng, doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 chi\u1ebfm ph\u1ea7n l\u1edbn trong t\u1ed5ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, tuy nhi\u00ean t\u1ec9 tr\u1ecdng doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nhi\u1ec1u ho\u1eb7c \u00edt ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 \u0111a d\u1ea1ng h\u00f3a sang l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

V\u00ed d\u1ee5, doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n C\u01a1 \u0111i\u1ec7n l\u1ea1nh REE l\u00e0 685 t\u1ec9 \u0111\u1ed3ng, \u0111\u1ea1t 18,7% so v\u1edbi doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (3.663 t\u1ec9 \u0111\u1ed3ng), tuy nhi\u00ean doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n D\u01b0\u1ee3c H\u1eadu Giang l\u00e0 58 t\u1ec9 \u0111\u1ed3ng, ch\u1ec9 \u0111\u1ea1t 1,4% so v\u1edbi doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (4.154 t\u1ec9 \u0111\u1ed3ng).<\/p>\n

\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn m\u1ed9t kho\u1ea3n doanh thu<\/font><\/h2>\n

Theo VAS 14, c\u00f3 ba \u0111i\u1ec1u ki\u1ec7n c\u01a1 b\u1ea3n \u0111\u1ec3 ghi nh\u1eadn m\u1ed9t kho\u1ea3n doanh thu, \u0111\u00f3 l\u00e0: (1) doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn; (2) doanh nghi\u1ec7p \u0111\u00e3 thu \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch v\u00e0 (3) x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed l\u00ean quan \u0111\u1ebfn giao d\u1ecbch.<\/p>\n

Ngo\u00e0i ra, \u0111\u1ec3 ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng, c\u00f2n c\u00f3 th\u00eam hai \u0111i\u1ec1u ki\u1ec7n: (1) doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua; v\u00e0 (2) doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1eafm gi\u1eef quy\u1ec1n qu\u1ea3n l\u00ed h\u00e0ng h\u00f3a nh\u01b0 ng\u01b0\u1eddi h\u1eefu h\u00e0ng h\u00f3a ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a. \u0110\u1ed1i v\u1edbi doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea7n vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0o ng\u00e0y l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00e2n t\u00edch – d\u1ef1 b\u00e1o v\u00e0 \u0111\u1ecbnh gi\u00e1, NXB \u0110\u1ea1i h\u1ecdc kinh t\u1ebf qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh (Revenue) c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c do b\u00e1n s\u1ea3n ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 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\/34699"}],"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=34699"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34699\/revisions"}],"predecessor-version":[{"id":68164,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34699\/revisions\/68164"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34699"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34699"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}