{"id":8406,"date":"2023-11-30T02:37:10","date_gmt":"2023-11-30T02:37:10","guid":{"rendered":"https:\/\/masterskills.org\/blog\/cac-khoan-no-ngan-han-khac-other-current-liabilities-la-gi-dac-diem.html"},"modified":"2023-12-21T14:23:51","modified_gmt":"2023-12-21T07:23:51","slug":"cac-khoan-no-ngan-han-khac-other-current-liabilities-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/cac-khoan-no-ngan-han-khac-other-current-liabilities-la-gi-dac-diem.html","title":{"rendered":"C\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c (Other Current Liabilities) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Day to day accounting)<\/p>\n<\/figcaption><\/figure>\n

C\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c<\/font><\/h2>\n

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

C\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c<\/b> trong ti\u1ebfng Anh l\u00e0 Other Current Liabilities.<\/b><\/p>\n

C\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c <\/b>l\u00e0 m\u1ed9t m\u1ee5c tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, g\u1ed9p c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n m\u00e0 m\u1ed9t c\u00f4ng ty ph\u1ea3i tr\u1ea3 trong v\u00f2ng 12 th\u00e1ng.<\/p>\n

C\u00e1c c\u00f4ng ty th\u00eam t\u1eeb “kh\u00e1c” v\u00e0o n\u1ee3 ng\u1eafn h\u1ea1n \u0111\u1ec3 m\u00f4 t\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ri\u00eang bi\u1ec7t tr\u00ean c\u00e1c m\u1ee5c ch\u00ednh c\u1ee7a\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

C\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c l\u00e0 kh\u00e1i ni\u1ec7m tr\u00e1i ng\u01b0\u1ee3c v\u1edbi c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a C\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c<\/font><\/h3>\n

Tr\u01b0\u1edbc khi hi\u1ec3u c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c, th\u00ec ph\u1ea3i hi\u1ec3u\u00a0n\u1ee3 ng\u1eafn h\u1ea1n\u00a0c\u00f3 ngh\u0129a l\u00e0 g\u00ec.<\/p>\n

Ph\u1ea7n n\u1ee3 ng\u1eafn h\u1ea1n c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n li\u1ec7t k\u00ea c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 m\u00e0 c\u00f4ng ty ph\u1ea3i tr\u1ea3 trong v\u00f2ng 12 th\u00e1ng, tr\u00e1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n m\u00e0 c\u00f4ng ty c\u00f3 th\u1ec3 tr\u1ea3 d\u1ea7n theo th\u1eddi gian.\u00a0<\/p>\n

Ngo\u00e0i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ed5 bi\u1ebfn, c\u00e1c v\u00ed d\u1ee5 v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n bao g\u1ed3m kho\u1ea3n vay ng\u1eafn h\u1ea1n t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng, c\u1ed5 t\u1ee9c v\u00e0 l\u00e3i ph\u1ea3i tr\u1ea3; ti\u1ec1n \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3; ti\u1ec1n g\u1eedi ti\u00eau d\u00f9ng; …<\/p>\n

Th\u00f4ng th\u01b0\u1eddng, c\u00f3 th\u1ec3 t\u00ecm nh\u1eefng gi\u1ea3i th\u00edch v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c<\/b> trong b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean c\u1ee7a c\u00f4ng ty.<\/p>\n

T\u1ea1i sao ph\u1ea3i s\u1eed d\u1ee5ng C\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c?<\/span><\/font><\/h3>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 tr\u1edf n\u00ean kh\u00e1 ph\u1ee9c t\u1ea1p. N\u1ebfu m\u1ecdi t\u00e0i kho\u1ea3n v\u00e0 t\u00e0i kho\u1ea3n\u00a0n\u1ee3 ph\u1ea3i tr\u1ea3\u00a0\u0111\u01b0\u1ee3c li\u1ec7t k\u00ea chi ti\u1ebft t\u1eebng m\u1ee5c, th\u00ec b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n s\u1ebd k\u00e9o d\u00e0i qua nhi\u1ec1u trang, \u0111i\u1ec1u n\u00e0y s\u1ebd \u00edt thu\u1eadn ti\u1ec7n cho ng\u01b0\u1eddi \u0111\u1ecdc. V\u00ec v\u1eady, m\u1ed9t s\u1ed1 c\u00f4ng ty t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i \u0111\u1ec3 cho \u0111\u01a1n gi\u1ea3n.\u00a0<\/p>\n

C\u00e1c t\u00e0i kho\u1ea3n y\u00eau c\u1ea7u t\u00ednh minh b\u1ea1ch cao h\u01a1n th\u01b0\u1eddng tr\u1edf th\u00e0nh m\u1ed9t m\u1ee5c ri\u00eang v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i c\u1ee7a m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c nh\u00f3m l\u1ea1i th\u00e0nh “kh\u00e1c”.<\/p>\n

L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi C\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c<\/font><\/font><\/h3>\n

M\u1eb7c d\u00f9 c\u00e1c ch\u00fa th\u00edch trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 nhi\u1ec1u chi ti\u1ebft li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c<\/b>, nh\u01b0ng kh\u00f4ng n\u00ean nh\u1ea7m l\u1eabn v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i tr\u1ee3 ngo\u00e0i b\u1ea3ng t\u1ed5ng k\u1ebft t\u00e0i s\u1ea3n (Off-balance-sheet financing activities) – l\u00e0 nh\u1eefng th\u00f4ng tin c\u0169ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ph\u1ea7n ch\u00fa th\u00edch.<\/p>\n

B\u1edfi v\u00ec ho\u1ea1t \u0111\u1ed9ng t\u00e0i tr\u1ee3 ngo\u00e0i b\u1ea3ng t\u1ed5ng k\u1ebft t\u00e0i s\u1ea3n li\u00ean quan \u0111\u1ebfn gian l\u1eadn k\u1ebf to\u00e1n, c\u00e1c m\u1ee5c trong ph\u1ea7n ch\u00fa th\u00edch n\u00e0y th\u01b0\u1eddng ch\u1ecbu s\u1ef1 ki\u1ec3m tra g\u1eaft gao c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

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

\n C\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c (ti\u1ebfng Anh: Other Current Liabilities) l\u00e0 m\u1ed9t m\u1ee5c tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, g\u1ed9p c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n m\u00e0 m\u1ed9t c\u00f4ng ty ph\u1ea3i tr\u1ea3 trong v\u00f2ng 12 th\u00e1ng.\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\/8406"}],"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=8406"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8406\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}