{"id":8408,"date":"2023-11-29T21:55:30","date_gmt":"2023-11-29T21:55:30","guid":{"rendered":"https:\/\/masterskills.org\/blog\/cac-khoan-no-dai-han-khac-other-long-term-liabilities-tren-bao-cao-tai-chinh-la-gi-dac-diem-va-phan-loai.html"},"modified":"2023-12-21T14:23:51","modified_gmt":"2023-12-21T07:23:51","slug":"cac-khoan-no-dai-han-khac-other-long-term-liabilities-tren-bao-cao-tai-chinh-la-gi-dac-diem-va-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/cac-khoan-no-dai-han-khac-other-long-term-liabilities-tren-bao-cao-tai-chinh-la-gi-dac-diem-va-phan-loai.html","title":{"rendered":"C\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c (Other Long-Term Liabilities) tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 ph\u00e2n lo\u1ea1i"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Capital)<\/p>\n<\/figcaption><\/figure>\n

C\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c<\/font><\/h2>\n

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

C\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c<\/b> trong ti\u1ebfng Anh l\u00e0 Other Long-Term Liabilities<\/b>.<\/p>\n

C\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c<\/b> l\u00e0 m\u1ed9t m\u1ee5c tr\u00ean\u00a0b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, g\u1ed9p t\u1ea5t c\u1ea3 c\u00e1c ngh\u0129a v\u1ee5 kh\u00f4ng \u0111\u1ebfn h\u1ea1n trong v\u00f2ng 12 th\u00e1ng.<\/p>\n

Nh\u1eefng kho\u1ea3n\u00a0n\u1ee3 ph\u1ea3i tr\u1ea3\u00a0\u00edt kh\u1ea9n c\u1ea5p h\u01a1n \u0111\u1ec3 tr\u1ea3 n\u1ee3 l\u00e0 m\u1ed9t ph\u1ea7n trong\u00a0t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3\u00a0nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 “kh\u00e1c” khi c\u00f4ng ty kh\u00f4ng coi c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00f3 \u0111\u1ee7 quan tr\u1ecdng \u0111\u1ec3 tr\u1ea3 ngay l\u1eadp t\u1ee9c.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a C\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c<\/font><\/h3>\n

N\u1ee3 ph\u1ea3i tr\u1ea3 xu\u1ea5t hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh\u00a0n\u1ee3 ng\u1eafn h\u1ea1n\u00a0– ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i trong v\u00f2ng 01 n\u0103m, v\u00e0\u00a0n\u1ee3 d\u00e0i h\u1ea1n\u00a0\u2013 \u0111\u01b0\u1ee3c tr\u1ea3 sau 01 n\u0103m, ho\u1eb7c b\u1eb1ng th\u1eddi gian c\u1ee7a chu k\u00ec ho\u1ea1t \u0111\u1ed9ng c\u00f4ng ty.<\/p>\n

Ti\u1ebfp \u0111\u00f3 l\u00e0 m\u1ee5c c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng thu\u1eadt ng\u1eef “kh\u00e1c” \u0111\u1ec3 ch\u1ec9 b\u1ea5t c\u1ee9 \u0111i\u1ec1u g\u00ec kh\u00f4ng \u0111\u1ee7 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ri\u00eang.<\/p>\n

C\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c<\/b> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 ph\u1ea7n c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 m\u00e0 c\u00f4ng ty ph\u1ea3i tr\u1ea3 trong kho\u1ea3ng th\u1eddi gian 01 n\u0103m tr\u1edf l\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh ri\u00eang trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty.<\/p>\n

Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, \u0111\u00f3 ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 \u01b0u ti\u00ean tr\u00ecnh b\u00e0y v\u1ec1 vi\u1ec7c c\u00f3 n\u00ean ghi r\u00f5 c\u00e1c kho\u1ea3n n\u1ee3 n\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, hay t\u1ed5ng h\u1ee3p ch\u00fang theo m\u1ee5c c\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c v\u00e0 ch\u00fa th\u00edch \u1edf d\u01b0\u1edbi m\u1ee5c ghi ch\u00fa.<\/p>\n

Tuy nhi\u00ean, m\u1ed9t s\u1ed1 c\u00f4ng ty c\u0169ng kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i cung c\u1ea5p th\u00eam chi ti\u1ebft v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 c\u1ee5 th\u1ec3 n\u00e0y.<\/p>\n

Ph\u00e2n lo\u1ea1i C\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c<\/font><\/h3>\n

C\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c <\/b>c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c m\u1ee5c nh\u01b0 n\u1ee3 l\u01b0\u01a1ng h\u01b0u, cho thu\u00ea v\u1ed1n, t\u00edn d\u1ee5ng tr\u1ea3 ch\u1eadm, ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 n\u1ee3 thu\u1ebf ho\u00e3n l\u1ea1i.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a c\u00e1c c\u00f4ng ty m\u1eb9, c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c kho\u1ea3n vay li\u00ean c\u00f4ng ty nh\u01b0 c\u00e1c kho\u1ea3n vay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb m\u1ed9t trong c\u00e1c b\u1ed9 ph\u1eadn ho\u1eb7c c\u00f4ng ty con c\u1ee7a c\u00f4ng ty t\u1eeb ng\u01b0\u1eddi kh\u00e1c.<\/p>\n

L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi C\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c<\/font><\/h3>\n

K\u1ebft h\u1ee3p m\u1ed9t nh\u00f3m c\u00e1c kho\u1ea3n n\u1ee3 m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n n\u1ee3 c\u00f3 th\u1ec3 g\u00e2y ra nh\u1eefng t\u00e1c h\u1ea1i. Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf, \u0111i\u1ec1u n\u00e0y l\u00e0 b\u00ecnh th\u01b0\u1eddng v\u00e0 kh\u00f4ng n\u00ean \u0111\u1eb7t qu\u00e1 nhi\u1ec1u quan t\u00e2m, v\u1edbi \u0111i\u1ec1u ki\u1ec7n l\u00e0 c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i nh\u1ecf so v\u1edbi t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f4ng ty.<\/p>\n

C\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1<\/b>c c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c so s\u00e1nh v\u1edbi n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c trong qu\u00e1 kh\u1ee9 m\u00e0 c\u00f4ng ty \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng, \u0111\u01b0\u1ee3c cung c\u1ea5p trong ph\u1ea7n ch\u00fa th\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

N\u1ebfu c\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c t\u00ednh theo t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ee7 cao nh\u01b0ng ch\u01b0a \u0111\u1ee7 r\u00f5 r\u00e0ng v\u00e0 thuy\u1ebft ph\u1ee5c, nh\u00e0 ph\u00e2n t\u00edch c\u00f3 th\u1ec3 g\u1ecdi cho ph\u00f2ng quan h\u1ec7 nh\u00e0 \u0111\u1ea7u t\u01b0 (Investor relation) \u0111\u1ec3 \u0111\u1eb7t c\u00e2u h\u1ecfi .<\/p>\n

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

\n C\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c (ti\u1ebfng Anh: Other Long-Term Liabilities) l\u00e0 m\u1ed9t m\u1ee5c tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, g\u1ed9p t\u1ea5t c\u1ea3 c\u00e1c ngh\u0129a v\u1ee5 kh\u00f4ng \u0111\u1ebfn h\u1ea1n 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\/8408"}],"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=8408"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8408\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}