{"id":34721,"date":"2023-12-08T04:15:15","date_gmt":"2023-12-08T04:15:15","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tai-san-assets-la-gi-cac-loai-tai-san-trong-bao-cao-tai-chinh.html"},"modified":"2023-12-23T20:58:10","modified_gmt":"2023-12-23T13:58:10","slug":"tai-san-assets-la-gi-cac-loai-tai-san-trong-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tai-san-assets-la-gi-cac-loai-tai-san-trong-bao-cao-tai-chinh.html","title":{"rendered":"T\u00e0i s\u1ea3n (Assets) l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: tapchitaichinh.vn)<\/p>\n<\/div>\n<\/div>\n

T\u00e0i s\u1ea3n (Assets)<\/font><\/h2>\n

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

T\u00e0i s\u1ea3n<\/b> trong ti\u1ebfng Anh l\u00e0 Assets.<\/b><\/p>\n

Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS 01) \u0111\u1ecbnh ngh\u0129a “t\u00e0i s\u1ea3n l\u00e0 ngu\u1ed3n l\u1ef1c do doanh nghi\u1ec7p ki\u1ec3m so\u00e1t v\u00e0 c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai”. \u0110\u1ecbnh ngh\u0129a n\u00e0y cho th\u1ea5y c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p v\u00e0 quy \u0111\u1ecbnh c\u1ee7a k\u1ebf to\u00e1n v\u1ec1 t\u00e0i s\u1ea3n.\u00a0<\/p>\n

Tr\u00ean ph\u01b0\u01a1ng di\u1ec7n ph\u00e1p l\u00ed<\/span>, t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3, tuy nhi\u00ean tr\u00ean ph\u01b0\u01a1ng di\u1ec7n k\u1ebf to\u00e1n, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu, m\u00e0 ch\u1ec9 c\u1ea7n thu\u1ed9c quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3 nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u “coi tr\u1ecdng b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c” c\u1ee7a k\u1ebf to\u00e1n.<\/p>\n

Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n<\/font><\/h3>\n

T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n v\u00e0 \u0111\u01b0\u1ee3c chia th\u00e0nh hai h\u1ea1ng m\u1ee5c c\u01a1 b\u1ea3n: t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/p>\n

T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/b> (Short-term assets) l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 th\u1eddi gian chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n trong v\u00f2ng m\u1ed9t n\u0103m (ho\u1eb7c m\u1ed9t chu k\u00ec kinh doanh). T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p th\u01b0\u1eddng bao g\u1ed3m ti\u1ec1n v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n, n\u1ee3 ph\u1ea3i thu ng\u1eafn h\u1ea1n, h\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c.\u00a0<\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty C\u1ed5 ph\u1ea7n D\u01b0\u1ee3c H\u1eadu Giang b\u00e1o c\u00e1o s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng t\u1ea1i ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2015 ch\u1ec9 l\u00e0 89,5 t\u1ec9<\/span> \u0111\u1ed3ng trong khi c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n (ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u00ec h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n cho c\u00f4ng ty con vay c\u00f3 th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng) l\u00ean t\u1edbi 331,2 t\u1ec9<\/span> \u0111\u1ed3ng.<\/p>\n

T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/b> (Long-term assets) l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 th\u1eddi gian chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n tr\u00ean m\u1ed9t n\u0103m (ho\u1eb7c m\u1ed9t chu k\u00ec kinh doanh). T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p th\u01b0\u1eddng bao g\u1ed3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n.\u00a0<\/p>\n

V\u00ed d\u1ee5: M\u1ed9t doanh nghi\u1ec7p th\u01b0\u1eddng c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u01b0 nh\u00e0 v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t, thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t, thi\u1ebft b\u1ecb qu\u1ea3n l\u00ed<\/span>, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i,\u2026 M\u1eb7t kh\u00e1c, c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh th\u01b0\u1eddng bao g\u1ed3m: quy\u1ec1n s\u1eedu d\u1ee5ng \u0111\u1ea5t, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i, s\u00e1ng ch\u1ebf, ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh,\u2026<\/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 \u2013 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 T\u00e0i s\u1ea3n (ti\u1ebfng Anh: Assets) l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u01b0\u1ee3ng tr\u01b0ng cho m\u1ed9t ngu\u1ed3n l\u1ef1c kinh t\u1ebf m\u00e0 c\u00e1 nh\u00e2n hay c\u00f4ng ty c\u00f3 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p m\u00e0 c\u00e1c c\u00e1 nh\u00e2n hay doanh nghi\u1ec7p kh\u00e1c kh\u00f4ng c\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\/34721"}],"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=34721"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34721\/revisions"}],"predecessor-version":[{"id":68176,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34721\/revisions\/68176"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}