{"id":8399,"date":"2023-11-29T15:43:37","date_gmt":"2023-11-29T15:43:37","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tai-khoan-xac-dinh-ket-qua-kinh-doanh-income-summary-account-la-gi-vi-du.html"},"modified":"2023-12-21T14:19:54","modified_gmt":"2023-12-21T07:19:54","slug":"tai-khoan-xac-dinh-ket-qua-kinh-doanh-income-summary-account-la-gi-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tai-khoan-xac-dinh-ket-qua-kinh-doanh-income-summary-account-la-gi-vi-du.html","title":{"rendered":"T\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (Income summary account) l\u00e0 g\u00ec? V\u00ed d\u1ee5"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Universal Partner)<\/p>\n<\/figcaption><\/figure>\n

T\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/font><\/h2>\n

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

T\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh <\/b>trong ti\u1ebfng Anh l\u00e0 Income summary account.<\/b><\/p>\n

T\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/b> l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi (Temporary account), trong \u0111\u00f3 t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed trong\u00a0b\u00e1o c\u00e1o thu nh\u1eadp\u00a0\u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o cu\u1ed1i k\u00ec k\u1ebf to\u00e1n.<\/p>\n

S\u1ed1 ti\u1ec1n r\u00f2ng k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh s\u1ebd b\u1eb1ng v\u1edbi l\u1ee3i nhu\u1eadn r\u00f2ng ho\u1eb7c l\u1ed7 r\u00f2ng m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu trong k\u00ec.<\/p>\n

Do \u0111\u00f3, k\u1ebft chuy\u1ec3n doanh thu ra kh\u1ecfi b\u00e1o c\u00e1o thu nh\u1eadp c\u00f3 ngh\u0129a l\u00e0 ghi N\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n doanh thu cho t\u1ed5ng s\u1ed1 ti\u1ec1n doanh thu trong k\u00ec v\u00e0 ghi C\u00f3 v\u00e0o t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

T\u01b0\u01a1ng t\u1ef1, vi\u1ec7c chuy\u1ec3n c\u00e1c chi ph\u00ed ra kh\u1ecfi b\u00e1o c\u00e1o thu nh\u1eadp y\u00eau c\u1ea7u ph\u1ea3i ghi C\u00f3 v\u00e0o t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed cho t\u1ed5ng s\u1ed1 chi ph\u00ed trong k\u00ec v\u00e0 ghi N\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

\u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

N\u1ebfu s\u1ed1 d\u01b0 k\u1ebft qu\u1ea3 c\u1ee7a t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh l\u00e0 s\u1ed1 d\u01b0 C\u00f3 th\u00ec ghi N\u1ee3 t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh cho s\u1ed1 ti\u1ec1n l\u00e3i v\u00e0 ghi C\u00f3 v\u00e0o t\u00e0i kho\u1ea3n thu nh\u1eadp gi\u1eef l\u1ea1i \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn th\u00e0nh l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu s\u1ed1 d\u01b0 k\u1ebft qu\u1ea3 trong t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec ghi C\u00f3 v\u00e0o t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh cho s\u1ed1 ti\u1ec1n thua l\u1ed7 v\u00e0 ghi N\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u1ec3 chuy\u1ec3n kho\u1ea3n l\u1ed7 th\u00e0nh l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i.<\/p>\n

\u0110\u00e2y l\u00e0 b\u01b0\u1edbc th\u1ee9 hai \u0111\u1ec3 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, sau \u0111\u00f3 t\u00e0i kho\u1ea3n s\u1ebd c\u00f3 s\u1ed1 d\u01b0 b\u1eb1ng 0.<\/p>\n

V\u00ed d\u1ee5 s\u1eed d\u1ee5ng b\u00fat to\u00e1n cho T\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/font><\/h3>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 v\u00ed d\u1ee5 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n cho t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/b><\/p>\n

1.\tChuy\u1ec3n t\u1ea5t c\u1ea3 $10.000 doanh thu \u0111\u01b0\u1ee3c t\u1ea1o trong th\u00e1ng sang t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/p>\n

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2.\tChuy\u1ec3n t\u1ea5t c\u1ea3 $9.000 chi ph\u00ed trong th\u00e1ng sang t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (gi\u1ea3 \u0111\u1ecbnh ch\u1ec9 c\u00f3 m\u1ed9t t\u00e0i kho\u1ea3n chi ph\u00ed):<\/p>\n

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3. Chuy\u1ec3n s\u1ed1 d\u01b0 l\u1ee3i nhu\u1eadn r\u00f2ng $1.000 trong t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh sang t\u00e0i kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i:<\/p>\n

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N\u1ebfu s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, th\u00ec vi\u1ec7c chuy\u1ec3n\u00a0s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n\u00a0sang t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00ed t\u1ef1 \u0111\u1ed9ng b\u1ea5t c\u1ee9 khi n\u00e0o k\u1ebf to\u00e1n vi\u00ean ch\u1ecdn ch\u1ed1t s\u1ed5 k\u00ec k\u1ebf to\u00e1n.<\/p>\n

Th\u1eadm ch\u00ed, c\u00f3 th\u1ec3 s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong m\u00e1y t\u00ednh. C\u0169ng c\u00f3 th\u1ec3 l\u00e0 kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/p>\n

(Theo Accounting tools<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (ti\u1ebfng Anh: Income summary account) l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi, trong \u0111\u00f3 t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed trong b\u00e1o c\u00e1o thu nh\u1eadp \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o cu\u1ed1i k\u00ec 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\/8399"}],"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=8399"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8399\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}