{"id":34729,"date":"2023-12-08T04:15:33","date_gmt":"2023-12-08T04:15:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/bao-cao-tai-chinh-financial-statements-la-gi-nhung-luu-y-khi-su-dung.html"},"modified":"2023-12-23T20:58:11","modified_gmt":"2023-12-23T13:58:11","slug":"bao-cao-tai-chinh-financial-statements-la-gi-nhung-luu-y-khi-su-dung","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/bao-cao-tai-chinh-financial-statements-la-gi-nhung-luu-y-khi-su-dung.html","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial Statements) l\u00e0 g\u00ec? Nh\u1eefng l\u01b0u \u00fd khi s\u1eed d\u1ee5ng"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: impactbnd<\/p>\n<\/div>\n<\/div>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial Statements)<\/font><\/h2>\n

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

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0 Financial Statements<\/b>.\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>\u00a0ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t giai \u0111o\u1ea1n nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

Hay c\u00f3 th\u1ec3 hi\u1ec3u nh\u01b0 sau:<\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>\u00a0l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c b\u1ea3ng bi\u1ec3u, m\u00f4 t\u1ea3 th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kinh doanh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Ph\u00e2n lo\u1ea1i<\/font><\/h3>\n

Theo ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh, c\u00e1c\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>\u00a0c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/p>\n

– B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/p>\n

– B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n

– B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/p>\n

– B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n

Nh\u1eefng l\u01b0u \u00fd khi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/font><\/h3>\n

Sau khi nghi\u00ean c\u1ee9u n\u1ed9i dung c\u1ee7a h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, ch\u00fang ta c\u1ea7n l\u01b0u \u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 sau \u0111\u00e2y khi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>:<\/p>\n

– Th\u1ee9 nh\u1ea5t: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> ch\u1ec9 ph\u1ea3n \u00e1nh nh\u1eefng d\u1eef ki\u1ec7n t\u00e0i ch\u00ednh, ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngu\u1ed3n l\u1ef1c m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng.\u00a0<\/p>\n

Ch\u1eb3ng h\u1ea1n nh\u01b0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u1edbi ch\u1ec9 ph\u1ea3n \u00e1nh ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, trong khi k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c t\u1ea1o ra b\u1edfi c\u00e1c ngu\u1ed3n l\u1ef1c nh\u01b0 tr\u00ecnh \u0111\u1ed9 \u0111\u1ed9i ng\u0169 lao \u0111\u1ed9ng, v\u1ecb tr\u00ed \u0111\u1ecba l\u00ed thu\u1eadn l\u1ee3i, th\u01b0\u01a1ng hi\u1ec7u…<\/p>\n

– Th\u1ee9 hai: S\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> m\u1edbi ch\u1ec9 ph\u1ea3n \u00e1nh theo gi\u00e1 g\u1ed1c, kh\u00f4ng ph\u1ea3n \u00e1nh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Trong khi h\u1ea7u h\u1ebft m\u1ecdi quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb l\u1ea1i t\u00f9y thu\u1ed9c v\u00e0o gi\u00e1 tr\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9.\u00a0<\/p>\n

Ch\u1eb3ng h\u1ea1n nh\u01b0 doanh nghi\u1ec7p mu\u1ed1n b\u00e1n m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n \u0111\u1ec3 l\u1ea5y ti\u1ec1n tr\u1ea3 n\u1ee3 th\u00ec s\u1ed1 t\u00e0i s\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u1ea1i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb g\u1ed1c, trong khi gi\u00e1 th\u1ecb tr\u01b0\u1eddng hi\u1ec7n h\u00e0nh m\u1edbi l\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cho nhu c\u1ea7u thanh to\u00e1n.<\/p>\n

– Th\u1ee9 ba: C\u00e1c nh\u00e0 qu\u1ea3n l\u00ed c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng v\u00e0o nh\u1eefng con s\u1ed1 tr\u00ean b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ed9t m\u1ee5c \u0111\u00edch n\u00e0o \u0111\u00f3.\u00a0<\/p>\n

Ch\u1eb3ng h\u1ea1n nh\u00e0 qu\u1ea3n l\u00ed mu\u1ed1n thay \u0111\u1ed5i k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 th\u1ec3 thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, thay \u0111\u1ed5i m\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng…<\/p>\n

– Th\u1ee9 t\u01b0:\u00a0L\u1ea1m ph\u00e1t\u00a0c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 hi\u1ec7u qu\u1ea3 c\u00f4ng ty.\u00a0<\/p>\n

Khi m\u1ed9t c\u00f4ng ty \u0111\u1ea1t \u0111\u01b0\u1ee3c t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn cao c\u0169ng ch\u01b0a ho\u00e0n to\u00e0n l\u00e0 l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, \u0111i\u1ec1u \u0111\u00f3 c\u00f2n t\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 tr\u01b0\u1ee3t gi\u00e1 do l\u1ea1m ph\u00e1t nh\u01b0 th\u1ebf n\u00e0o. N\u1ebfu l\u1ea1m ph\u00e1t cao th\u00ec cho d\u00f9 c\u00f3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn c\u0169ng c\u00f3 th\u1ec3 cho ch\u1ee7 s\u1edf h\u1eefu b\u1ecb t\u1ed5n th\u1ea5t gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n. V\u00ec v\u1eady, con s\u1ed1 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n l\u01b0u \u00fd l\u00e0 ch\u01b0a t\u00ednh \u0111\u1ebfn \u1ea3nh h\u01b0\u1edfng c\u1ee7a l\u1ea1m ph\u00e1t.<\/p>\n

K\u1ebft lu\u1eadn<\/b><\/p>\n

Sau khi nghi\u00ean c\u1ee9u h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, ch\u00fang ta c\u1ea7n ch\u00fa \u00fd r\u1eb1ng, m\u1ed7i m\u1ed9t b\u00e1o c\u00e1o \u0111\u1ec1u c\u00f3 m\u1ed9t t\u00e1c d\u1ee5ng nh\u1ea5t \u0111\u1ecbnh; nh\u01b0ng v\u00ec m\u1ee5c ti\u00eau c\u1ee7a t\u00e0i ch\u00ednh l\u00e0 t\u1ed1i \u0111a h\u00f3a gi\u00e1 tr\u1ecb doanh nghi\u1ec7p, n\u00ean m\u1ed1i quan t\u00e2m l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi nh\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh l\u00e0 hi\u1ec3u v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n, v\u00ec m\u1ecdi quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh \u0111\u1ec1u d\u1ef1a tr\u00ean d\u00f2ng ti\u1ec1n sau thu\u1ebf.\u00a0<\/p>\n

Ch\u00ednh v\u00ec v\u1eady, \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 th\u00ec nh\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, s\u1eafp x\u1ebfp l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 v\u00e0 ra quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh.\u00a0<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh T\u00e0i ch\u00ednh doanh nghi\u1ec7p, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (ti\u1ebfng Anh: Financial Statements) \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c b\u1ea3ng bi\u1ec3u, m\u00f4 t\u1ea3 th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kinh doanh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.\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\/34729"}],"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=34729"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34729\/revisions"}],"predecessor-version":[{"id":68180,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34729\/revisions\/68180"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}