{"id":34975,"date":"2023-12-08T07:45:01","date_gmt":"2023-12-08T07:45:01","guid":{"rendered":"https:\/\/masterskills.org\/blog\/gia-tri-dac-biet-special-value-trong-dinh-gia-la-gi.html"},"modified":"2023-12-23T20:58:24","modified_gmt":"2023-12-23T13:58:24","slug":"gia-tri-dac-biet-special-value-trong-dinh-gia-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/gia-tri-dac-biet-special-value-trong-dinh-gia-la-gi.html","title":{"rendered":"Gi\u00e1 tr\u1ecb \u0111\u1eb7c bi\u1ec7t (Special value) trong \u0111\u1ecbnh gi\u00e1 l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"\">H\u00ecnh minh h\u1ecda<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Gi\u00e1 tr\u1ecb \u0111\u1eb7c bi\u1ec7t (Special value)<\/font><\/h2>\n<p><b>\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n<p><b>Gi\u00e1 tr\u1ecb \u0111\u1eb7c bi\u1ec7t<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Special value<\/b>.<\/p>\n<p>Trong b\u1ed1i c\u1ea3nh \u0111\u1ecbnh gi\u00e1 m\u1ed9t t\u00e0i s\u1ea3n kinh doanh ho\u1eb7c doanh nghi\u1ec7p, c\u01a1 s\u1edf <i>gi\u00e1 tr\u1ecb \u0111\u1eb7c bi\u1ec7t <\/i>n\u1eafm b\u1eaft t\u1eadp h\u1ee3p c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m l\u00e0m cho doanh nghi\u1ec7p ho\u1eb7c t\u00e0i s\u1ea3n c\u1ee7a n\u00f3 c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ee5 th\u1ec3. Gi\u00e1 tr\u1ecb \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ed9t trong m\u1ed9t s\u1ed1 c\u01a1 s\u1edf gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Ti\u00eau chu\u1ea9n \u0110\u1ecbnh gi\u00e1 Qu\u1ed1c t\u1ebf.<\/p>\n<p>Theo Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam s\u1ed1<strong>\u00a0<\/strong>03 Gi\u00e1 tr\u1ecb phi th\u1ecb tr\u01b0\u1eddng l\u00e0m c\u01a1 s\u1edf cho th\u1ea9m \u0111\u1ecbnh gi\u00e1\u00a0(K\u00ed hi\u1ec7u: T\u0110GVN 03)\u00a0Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 158\/2014\/TT-BTC ng\u00e0y 27 th\u00e1ng 10 n\u0103m 2014 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:\u00a0<\/p>\n<p><em>&#8220;Gi\u00e1 tr\u1ecb \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 nh\u1eefng \u0111\u1eb7c t\u00ednh \u0111\u1eb7c bi\u1ec7t ch\u1ec9 thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a nh\u1eefng ng\u01b0\u1eddi mua \u0111\u1eb7c bi\u1ec7t ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1eb7c bi\u1ec7t. Gi\u00e1 tr\u1ecb \u0111\u1eb7c bi\u1ec7t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh do v\u1ecb tr\u00ed, t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m kinh t\u1ebf &#8211; <span>k\u0129<\/span> thu\u1eadt, y\u1ebfu t\u1ed1 ph\u00e1p <span>l\u00ed<\/span> v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1eb7c bi\u1ec7t kh\u00e1c c\u1ee7a t\u00e0i s\u1ea3n. Gi\u00e1 tr\u1ecb \u0111\u1eb7c bi\u1ec7t bao g\u1ed3m: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111ang trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 th\u1ecb tr\u01b0\u1eddng h\u1ea1n ch\u1ebf, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1eb7c bi\u1ec7t kh\u00e1c.&#8221;<\/em><\/p>\n<p>Theo n\u1ed9i dung n\u00e0y \u0111\u00e3 thay\u00a0\u0111\u1ed5i so v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam s\u1ed1 02 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c h\u01b0\u1edbng d\u1eabn :<\/p>\n<p><em>\u00a0&#8220;Gi\u00e1 tr\u1ecb \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh khi m\u1ed9t t\u00e0i s\u1ea3n n\u00e0y c\u00f3 th\u1ec3 g\u1eafn li\u1ec1n v\u1edbi m\u1ed9t t\u00e0i s\u1ea3n kh\u00e1c v\u1ec1 m\u1eb7t <span>k\u0129<\/span> thu\u1eadt ho\u1eb7c kinh t\u1ebf v\u00e0 v\u00ec th\u1ebf ch\u1ec9 thu h\u00fat s\u1ef1 quan t\u00e2m \u0111\u1eb7c bi\u1ec7t c\u1ee7a m\u1ed9t s\u1ed1 \u00edt kh\u00e1ch h\u00e0ng ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng n\u00ean c\u00f3 th\u1ec3 l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n l\u00ean v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng.<\/em><\/p>\n<p><em>Gi\u00e1 tr\u1ecb \u0111\u1eb7c bi\u1ec7t c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh do v\u1ecb tr\u00ed, t\u00ednh ch\u1ea5t \u0111\u1eb7c bi\u1ec7t c\u1ee7a t\u00e0i s\u1ea3n, ho\u1eb7c t\u1eeb m\u1ed9t t\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t tr\u00ean th\u1ecb tr\u01b0\u1eddng, ho\u1eb7c t\u1eeb m\u1ed9t s\u1ef1 tr\u1ea3 gi\u00e1 v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a m\u1ed9t kh\u00e1ch h\u00e0ng mu\u1ed1n mua t\u00e0i s\u1ea3n \u0111\u00f3 v\u1edbi b\u1ea5t c\u1ee9 gi\u00e1 n\u00e0o \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh h\u1eefu d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n.&#8221;<\/em><\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh \u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, NXB T\u00e0i ch\u00ednh;\u00a0C\u00f4ng ty TNHH Th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 gi\u00e1m \u0111\u1ecbnh Vi\u1ec7t Nam; Valuadder)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Gi\u00e1 tr\u1ecb \u0111\u1eb7c bi\u1ec7t (ti\u1ebfng Anh: Special value) l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 nh\u1eefng \u0111\u1eb7c t\u00ednh \u0111\u1eb7c bi\u1ec7t ch\u1ec9 thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a nh\u1eefng ng\u01b0\u1eddi mua \u0111\u1eb7c bi\u1ec7t ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1eb7c bi\u1ec7t.\n                        <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[420],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34975"}],"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=34975"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34975\/revisions"}],"predecessor-version":[{"id":68216,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34975\/revisions\/68216"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}